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Saeid Homayoun, profilbild

Saeid Homayoun

Senior Lecturer

Research subject: Business Administration

026-648500(switchboard)

saeid.homayoun@hig.se

About the researcher

His research focuses on sustainability issues related to accounting and auditing. He also lectures in several areas of accounting such as accounting theory, Advanced Financial Accounting and Auditing, and has 10 years of experience in accounting and auditing in business. Since his PhD from Luleå University of Technology, Sweden, he has published more than 15 articles in accounting and business journals.

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Articles

Scholarly articles, refereed

  • Adibian, M., Homayoun, S., ArminKia, A. & Salehi, M. (2025). A Comparative Analysis of National Energy Performance and Its Impact on ESG Disclosures in U.S. and European Companies. Business Strategy & Development, 8(3), Article e70191 [More information]

  • Homayoun, S., Rezaee, Z. & Joudi, S. (2025). Business sustainability and investment efficiency. Indian Accounting Review, 29(1), 1-27 [More information]

  • Bagherian Kasgari, A., Reesi Vanani, I., Amiri, M. & Homayoun, S. (2025). Detecting financial fraud in public companies using financial and non-financial metrics with a machine learning approach. Business Intelligence Management Studies, 13(50), 99-142 [More information]

  • Asadi, M., Mansourfar, G., Homayoun, S. & Didar, H. (2025). Do mandatory and voluntary adoption of integrated and sustainability reporting influence value creation?. Journal of Accouting & Organizational Change, 21(3), 474-505 [More information]

  • Poursoleyman, E., Mansourfar, G., Homayoun, S. & Joudi, S. (2025). Do the relationship paths between capital structure and investment efficiency depend on information asymmetry? A comparison between emerging and developed countries. Venture Capital, 27(4), 459-488 [More information]

  • Kolivand, P., Arabloo, J., Saberian, P., Dorooudi, T., Rajaie, S., Karimi, F., Raei, B., Behzadifar, M., Parvari, A., Ehsanzadeh, S., Homayoun, S., Salehbeigi, S., Namdar, P. & Azari, S. (2025). Health systems performance in health outcomes, health financing and COVID-19 pandemic: Lessons from 31 countries. PLOS ONE, 20(10), Article e0334693. 10.1371/journal.pone.0334693 [More information]

  • Rezaee, Z. & Homayoun, S. (2025). Key audit matters disclosures and informed traders. The British Accounting Review, 56(6), Article 101554 [More information]

  • Kazemi, A., Mehrani, S. & Homayoun, S. (2025). Risk in Sustainability Reporting: Designing a DEMATEL-Based Model for Enhanced Transparency and Accountability. Sustainability, 17(2), Article 549. 10.3390/su17020549 [More information]

  • Khatami, H., Abdolvand, N., Homayoun, S. & Harandi, S. (2025). Sustainable Development and Corporate Profitability: Data Mining Approach. Information Systems Frontiers, 27, 1973-2000. 10.1007/s10796-024-10576-w [More information]

  • Poursoleyman, E., Mansourfar, G., Rezaee, Z. & Homayoun, S. (2024). Corporate social responsibility and investment efficiency: The roles of national stakeholder orientation and legal origins. International Review of Economics and Finance, 93, 889-911 [More information]

  • Poursoleyman, E., Mansourfar, G., Hassan, M. & Homayoun, S. (2024). Did Corporate Social Responsibility Vaccinate Corporations Against COVID-19?. Journal of Business Ethics, 189, 525-551. 10.1007/s10551-023-05331-1 [More information]

  • Tohidi, M., Homayoun, S., RezaHoseini, A., Ehsani, R. & Bagherpour, M. (2024). Sustainability-Driven Supplier Selection: Insights from Supplier Life Value and Z-Numbers. Sustainability, 16(5), Article 2046. 10.3390/su16052046 [More information]

  • Homayoun, S., Pazhohi, M. & Manzarzadeh Tamam, H. (2024). The Effect of Innovation and Information Technology on Financial Resilience. Sustainability, 16(11), Article 4493. 10.3390/su16114493 [More information]

  • Homayoun, S., Salehi, M., ArminKia, A. & Novakovic, V. (2024). The Mediating Effect of Innovative Performance on the Relationship Between the Use of Information Technology and Organizational Agility in SMEs. Sustainability, 16(22), 9649-9649 [More information]

  • Joudi, S., Mansourfar, G., Homayoun, S. & Rezaee, Z. (2024). The power of purpose: how material sustainability and stakeholder orientation drive financial success. Corporate Governance, 24(6), 1384-1413 [More information]

  • Mashayekhi, B., Asiaei, K., Rezaee, Z., Jahangard, A., Samavat, M. & Homayoun, S. (2024). The relative importance of ESG pillars: A two‐step machine learning and analytical framework. Sustainable Development, 32(5), 5404-5420. 10.1002/sd.2979 [More information]

  • Homayoun, S., Mashayekhi, B., Jahangard, A., Samavat, M. & Rezaee, Z. (2023). The Controversial Link between CSR and Financial Performance: The Mediating Role of Green Innovation. Sustainability, 15(13), Article 10650. 10.3390/su151310650 [More information]

  • Rezaee, Z., Homayoun, S., Poursoleyman, E. & Rezaee, N. (2023). Comparative analysis of environmental, social, and governance disclosures. Global Finance Journal, 55, Article 100804 [More information]

  • Poursoleyman, E., Mansourfar, G., Nazari, J. & Homayoun, S. (2023). Corporate social responsibility and COVID ‐19: Prior reporting experience and assurance. Business Ethics, the Environment & Responsibility, 32(S3), 212-242 [More information]

  • Alsayegh, M., Abdul Rahman, R. & Homayoun, S. (2023). Corporate Sustainability Performance and Firm Value through Investment Efficiency. Sustainability, 15(1), Article 305. 10.3390/su15010305 [More information]

  • Rezaee, Z., Homayoun, S. & Rezaee, R. (2023). Emergence of Sustainability Reporting and Assurance: A Global Perspective. Indian Accounting Review, 27(1), 1-21 [More information]

  • Rezaee, Z., Homayoun, S., Rezaee, N. & Poursoleyman, E. (2023). Business sustainability reporting and assurance and sustainable development goals. Managerial Auditing Journal, 38(7), 973-996 [More information]

  • Homayoun, S., Velashani, M., Abbas Alkhafaji, B. & Jabbar Mezher, S. (2023). The Effect of COVID-19 on the Performance of SMEs in Emerging Markets in Iran, Iraq and Jordan. Sustainability, 15(10), Article 7847. 10.3390/su15107847 [More information]

  • Salehi, M., Ali Mohammed Al-Msafir, H., Homayoun, S. & Zimon, G. (2023). The effect of social and intellectual capital on fraud and money laundering in Iraq. Journal of Money Laundering Control, 26(2), 227-252 [More information]

  • Poursoleyman, E., Joudi, S., Mansourfar, G. & Homayoun, S. (2023). The impact of corporate governance performance on the association between information asymmetry and opportunities' optimal levels. Journal of Economic and Administrative Sciences, 39(4), 1241-1259 [More information]

  • Homayoun, S., Imeny, V., Salehi, M., Moradi, M. & Norton, S. (2022). Which is more concerning for accounting professionals - personal risk or professional risk?. Sustainability, 14(22), Article 15452. 10.3390/su142215452 [More information]

  • Salehi, M., Lari Dashtbayaz, M. & Homayoun, S. (2022). Comparing psychological characteristics with organizational conflicts and occupational innovation barriers. The TQM Journal, 34(5), 877-900 [More information]

  • Salehi, M., Fahimi, M., Zimon, G. & Homayoun, S. (2022). The effect of knowledge management on intellectual capital, social capital, and firm innovation. Journal of Facilities Management, 20(5), 732-748 [More information]

  • Homayoun, S. & Seifzadeh, M. (2022). The Social Capital and Cash Holdings in an Emerging Economy. Economies, 10(11), Article 271. 10.3390/economies10110271 [More information]

  • Poursoleyman, E., Mansourfar, G., Homayoun, S. & Rezaee, Z. (2022). Business sustainability performance and corporate financial performance: the mediating role of optimal investment. Managerial Finance, 48(2), 348-369 [More information]

  • Jing, H., Mansori, S., Rezaee, Z. & Homayoun, S. (2021). The Role of Religiosity, Ethnicity and Gender Identification in Individual’s Moral Judgments; The Mediation Effect of Self-transcendence. Pertanika Journal of Social Sciences & Humanities, 29(4), 2815-2832. 10.47836/pjssh.29.4.39 [More information]

  • Alsayegh, M., Rahman, R. & Homayoun, S. (2020). Corporate economic, environmental, and social sustainability performance transformation through ESG disclosure. Sustainability, 12(9), Article 3910. 10.3390/su12093910 [More information]

  • Rezaee, Z., Homayoun, S. & Rezaee, N. (2020). Sustainability Assurance Factors and Determinants in ASIA. US-China Education Review. B, 10(5), 200-215. 10.17265/2161-6248/2020.05.002 [More information]

  • Darush, Y., Öhman, P. & Homayoun, S. (2019). Financial crisis and SME capital structure. Journal of economic studies, 46(4), 925-941 [More information]

  • Homayoun, S., Al-Thani, F. & Homayoun, S. (2016). A sustainability accounting. International Journal of Energy Economics and Policy, 6(1), 20-27 [More information]

  • Homayoun, S., Rezaee, Z. & Ahmadi, Z. (2015). Corporate Social Responsibility and Its Relevance to Accounting. Journal of Sustainable Development, 8(9), 178-189. 10.5539/jsd.v8n9p178 [More information]

  • Homayoun, S. & Homayoun, S. (2015). Internet-Based Compulsory Information Disclosure by Listed Companies in Tehran Stock Exchange. International Business Management, 9(5), 791-797 [More information]

  • Homayoun, S., Johansson, J., Malmström, M. & Rezaee, Z. (2013). Research opportunities for Internet corporate social responsibility disclosure. Asian Journal of Research in Business Economics and Management, 3(1), 1-20 [More information]

  • Homayoun, S., Abdul Rahman, R. & Ghani, E. (2012). Internet corporate governance disclosure among Malaysian listed companies. International Journal of Management and Administrative Sciences (IJMAS), 1(5), 1-19 [More information]

  • Homayoun, S., Abdul Rahman, R., Johansson, J. & Malmström, M. (2012). Internet corporate social responsibility disclosure among Malaysian listed companies. BIOINFO Financial Management, 2(1), 42-50 [More information]

  • Homayoun, S., Johansson, J., Malmström, M. & Rezaee, Z. (2012). Internet corporate social responsibility disclosures and its determinants. Asian Journal of Research in Business Economics and Management, 2(9), 1-22 [More information]

  • Homayoun, S., Rahman, R. & Bashiri, N. (2011). Internet corporate reporting among public listed companies in Malaysia. African Journal of Business Management, 5(30), 11863-11873 [More information]

  • Homayoun, S. & Abdul Rahman, R. (2010). Determinants of web-based corporate reporting among top public listed companies in Malaysia. International Journal of Arts and Sciences, 3(13), 187-212 [More information]

Dissertations

  • Homayoun, S. (2012). Internet corporate reporting disclosure and transparency. Diss. (sammanfattning), 2012. Luleå: Luleå tekniska universitet. 256 s. (Doctoral thesis / Luleå University of Technology ) [More information]

  • Homayoun, S. (2011). The extent and determinates of internet corporate reporting by Malaysian listed companies. . Luleå: Luleå tekniska universitet. 398 s. (Licentiate thesis / Luleå University of Technology ) [More information]

Conference papers

  • Rezaee, Z., Homayoun, S., Kraten, M. & Muehlmann, B. (2024). Best Practices of Integrating Business Sustainability and ESG Sustainability into Business and Accounting Curricula. [More information]

  • Rezaee, Z. & Homayoun, S. (2024). The Use of Technology and Machine Learning in Assessing Cybersecurity of Environmental Sustainability. [More information]

  • Rezaee, Z., Homayoun, S. & Poursoleyman,, E. (2022). Environmental, Social and Governance Sustainability Disclosures: Evidence from EU and US. Proceedings European Financial Management Association 2022 Annual Meetings. [More information]

  • Bagherian Kasgari, A., Mousavi, H. & Homayoun, S. (2020). Extensible Visual Business Intelligence for Analyzing XBRL Big Data on Blockchain. Eurofiling Online Conferences 2020 TECTONIC SHIFT. [More information]

  • Homayoun, S. & Rezaee, Z. (2020). Global Analysis of Factors and Determinants of Sustainability Reporting and Assurance. AAA, Global Regulatory Bodies. [More information]

  • Rezaee, Z., Homayoun, S. & Mora, M. (2017). Integration of real-time analysis of big data into sustainability attributes. Länk [More information]

  • von Koch, C., Nilsson, O., Jönsson, M. & Homayoun, S. (2013). The interaction between country-level and firm-level corporate governance. [More information]

  • Homayoun, S., Homayoun, S., Johansson, J. & Malmström, M. (2013). The role of accounting accruals’ for information content of earning and cash flows for Malaysia Public Listed companies. International Conference on Economics and Finance Management. S. 69-74. [More information]

  • Homayoun, S., Rezaee, Z. & Bashiri, N. (2011). Fraud prevention strategies on different types of corporate fraud. [More information]

  • Quigley, B., Mohamad, S. & Homayoun, S. (2011). Measuring the performance of Islamic banks : what is the most reliable indicator?. [More information]

  • Homayoun, S. & Abdul Rahman, R. (2010). Corporate governance, firm characteristics and web-based corporate reporting : Evidence in Malaysia. [More information]

Chapters in books

  • Lions, C. & Homayoun, S. (2018). Legitimacy gaps, CSR strategy and their effect on tax information. Rättsliga och ekonomiska reflektioner över internationell skatteplanering. Uppsala, Iustus förlag. S. 196-225. [More information]

  • Hartwig, F. & Homayoun, S. (2017). Accounting for sustainability indicators. A good life for all : Essays on sustainability celebrating 60 years of making life better. Mjölby, Atremi AB. S. 163-187. [More information]

  • Rezaee, Z. & Homayoun, S. (2017). Sustainability in Action at the Corporate, Industry and National Level. Information Age Publishing. [More information]

Books

  • Rezaee, Z., Boumediene, S., Homayoun, S. & Boumediene, S. (2025). AI for Sustainable Business. Routledge. [More information]

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This page was last updated 2025-05-21