- Aqel, S. (2014). The determinants of financial reporting on the internet: the case of companies listed in the Istanbul stock exchange.‏Research Journal of Finance and Accounting, 5(8), 139-150.

- Aqel, S. (2011). Auditors’ Assessments of Materiality Between Professional Judgment and Subjectivity. Acta Universitatis Danubius. Œconomica, 7(4), 72-88.‏

- Aqel, S. (2016). An Empirical Investigation of Corporate Dividend Payout Policy in an Emerging Market: Evidence from Palestine Securities Exchange.‏Research Journal of Finance and Accounting, 7(6), 7-16.

- Aqel, S. (2012). The IASB and FASB Convergence Process: Current Developments. Acta Universitatis Danubius. Œconomica, 8(2), 83-105.‏

Aqel, S. (2014). Independent Auditor’s Report: Messages Conveyed and Implications. Acta Universitatis Danubius. Œconomica, 10(5), 5-17.‏