A5049838674- Islamic Finance and Banking Studies
- Corporate Social Responsibility Reporting
- Auditing, Earnings Management, Governance
- Corporate Finance and Governance
- Organizational and Employee Performance
- Financial Literacy and Behavior
- Corporate Governance and Financial Management
- Risk Management in Financial Firms
- FinTech, Crowdfunding, Digital Finance
- Economic Growth and Development
- Crime Patterns and Interventions
- Imbalanced Data Classification Techniques
- Technology Adoption and User Behaviour
- Financial Reporting and Valuation Research
- Cybercrime and Law Enforcement Studies
- Energy, Environment, Economic Growth
- Environmental Sustainability in Business
Umm al-Qura University
2021-2025
College of Accounting
2023
National University of Malaysia
2021
Institute on Governance
2021
Corporate Social Responsibility is a crucial aspect of company’s strategic plans. Stakeholders prioritize the social and environmental impacts operations in their decision-making process regarding its performance. This has encouraged companies to begin voluntarily reporting annually on businesses, which become widely known as Disclosure. The purpose this study investigate relationships between board size, enterprise risk management, corporate responsibility disclosure Islamic banks listed...
The aim of this study is to examine Iraqi small and medium enterprises (SMEs) in terms the relationship between use accounting information systems (AIS), knowledge management capabilities (KMC), organizational performance (OP) mediated by innovation. A total 312 questionnaires were used for analysis. Partial least squares version 3 was analyse relationships. results showed that AIS KMC have a positive significant influence on innovation, while all three constructs OP SMEs. Moreover,...
We investigate the effects of both busyness audit committee (AC) members and chairs on report lag (ARL) among Saudi non-financial firms between 2018 2021. In this study, a sample comprising total 515 firm-year observations from 140 was used. Measures for AC chairs, as well measure ARL, were derived previous literature to examine these relationships in Arabia. Our findings, based two regression models random effect estimates, suggest that have positive significant ARL. addition, robustness...
This study aimed at exploring factors implanted in the successful implementation of forensic accounting emphasizing both organizational and people derived factors. Organizational were limited to information technology solutions creative practices, while factor was related knowledge, skills, experience. Prior research reviewed for two purposes. First, lay foundations theoretical framework hypotheses development. Second, develop questionnaire by which required data gathered. A sample...
This study examines the relationship between mandatory adoption of International Financial Reporting Standards (IFRS) and disclosures corporate risk among non-financial firms in Saudi Arabia. Based on observation 320 firm-year from 2015 until 2017, this reveals a positive IFRS disclosures. The holds when we decompose into financial results are consistent for both pooled Ordinary Least Squares (OLS) random effects estimations. Additionally, result is steady with all primary categories except...
In recent decades, stakeholders have begun to place a greater emphasis on sustainability-related issues, including climate change. Furthermore, the implementation of change initiatives has prompted companies disclose information regarding their evaluation and handling climate-related risks potential benefits. However, there is lack existing literature that investigates this issue in less developed markets, particularly Saudi Arabia, where capital market rapidly developing. The objective...