`find . "(" -iname "*.sh" ")" -ls'
and this command apparently is not affected by TIME_STYLE.
I am not brave enough to tackle directory-listing-before-filename-regexp by myself, but I am sure that I could manage if someone tells me what to do.
$ find --version
find (GNU findutils) 4.4.2
$ ls --version
ls (GNU coreutils) 5.97
$ emacs --version
GNU Emacs 25.1.1
Specifically - GNU Emacs 25.1.1 (x86_64-w64-mingw32)
of 2016-11-15