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All Journal The International Journal of Accounting and Business Society Riset Akuntansi dan Keuangan Indonesia Journal of Accounting Science JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) International Journal on Advanced Technology, Engineering, and Information System (IJATEIS) Riset Akuntansi dan Keuangan Indonesia
Alabdullah, Tariq Tawfeeq Yousif
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Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Audit Committee Impact on Corporate Profitability in Oman Companies: an Auditing and Management Accounting Perspective Alabdullah, Tariq Tawfeeq Yousif; Ahmed, Essia Ries
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.11836

Abstract

This work investigates the impact of audit committees’ features as predictor variables of corporate profitability with a sample of firms belong to non-financial sector in Muscat Securities Market (MSM). This work analyzed cross sectional data for 60 non-financial firms. It used annual reports for the year of 2019 to analyze the impact of audit committees’ features on corporate profitability. The present work tested its hypotheses and utilized its variables via utilizing the Smart-PLS for data analysis. The findings revealed that a positive association between all the predictors and dependent variables are exist among the whole variables; audit committee, audit Independence, meeting of audit committee, and corporate profitability measured by management accounting’s indicators represented by ROA and ROE. This work is a new in its kind to be applied in Oman context via examining the relation between its predictors of audit committees’ features towards their impact on corporate profitability. The current study presents a theoretical and practical implications as a contribution relevant to practitioners working and academics in areas related to corporate profitability. In that, it furnishes empirical evidence for the policymakers, researchers and other interested parties.
DO INVESTMENTS AND INDEPENDENCY INFLUENCE FIRM PERFORMANCE IN LIGHT OF PERFORMANCE MANAGEMENT: A STUDY IN KUWAIT Alabdullah, Tariq Tawfeeq Yousif; Zubon, Zahraa Waleed
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 3 (2023): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i3.675

Abstract

There has been inconsistency and contradictory findings regarding the relationship between corporate governance mechanisms and performance. This study aims to introduce new concepts by evaluating the impact of board independence and board ownership (managerial ownership) on business success. The analysis in this study utilizes Structural Equation Modeling (SEM) and Partial Least Squares (PLS). The sample consists of 62 manufacturing companies listed on the Kuwait Stock Exchange in 2022. The findings demonstrate the relationship between return on assets and various indicators of company success, including board independence and managerial ownership. The study has practical implications, urging policymakers in Kuwait to prioritize internal control systems in manufacturing companies to contribute more effectively to the country's financial industry. By shedding light on under-researched areas such as the impact of managerial ownership and board independence on firm performance, this study contributes to the existing literature on corporate governance.
HOW DO SUSTAINABILITY ASSURANCE, INTERNAL CONTROL, AUDIT FAILURES INFLUENCE AUDITING PRACTICES? Alabdullah, Tariq Tawfeeq Yousif
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 3 (2023): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i3.705

Abstract

The main objective of this research is to examine the association between sustainability assurance audit failures and internal control and auditing practices. The study utilizes a quantitative method through a survey of 24 auditors from the State Audit Institution in Oman. The present study tested the hypotheses using Smart-PLS for data analysis. The results revealed that sustainability assurance and internal control have a positive and significant effect on auditing practices, while the factor of audit failures had an insignificant relationship with auditing practice. The present work contributes to practitioners and scholars in the field of auditing techniques by providing implications. It does so by offering empirical evidence to academics, decision-makers, and other interested parties.
ADDRESSING KNOWLEDGE MANAGEMENT ISSUES AT UNIVERSITY OF HOUSTON: OVERCOMING OBSTACLES TO IMPROVE ORGANIZATIONAL PERFORMANCE Alabdullah, Tariq Tawfeeq Yousif
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 1 (2023): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i1.835

Abstract

Effective knowledge management (KM) is crucial for corporate success in today's fast-paced business landscape. This theoretical study explores how KM processes impact organizational performance. It provides a comprehensive framework drawn from existing literature to explain how KM can enhance decision-making, innovation, and operational efficiency when employed strategically. The study highlights key KM components: knowledge creation, dissemination, storage, and application, shaping business success. It categorizes and examines these elements, revealing their intricate relationships. The research explores how an open, collaborative culture promotes knowledge sharing and organizational performance. Additionally, it delves into the role of leadership in fostering a KM-focused culture, emphasizing leaders' influence on knowledge-driven initiatives. It shows how KM practices drive innovation by integrating insights from diverse areas. The study emphasizes leveraging digital platforms for information sharing, despite potential challenges like information hoarding and resistance. Overall, it underscores KM's vital role in organizational performance and provides insights for strategic decision-making in dynamic business environments.
MAINTENANCE AND REPAIRS SYSTEM OF AUTOMOTIVE INDUSTRY FOR SUSTAINABLE INTERNATIONALIZATION Ahmadian, Sahar; Alabdullah, Tariq Tawfeeq Yousif; Motaghian, Iraj
INTERNATIONAL JOURNAL ON ADVANCED TECHNOLOGY, ENGINEERING, AND INFORMATION SYSTEM Vol. 2 No. 2 (2023): MAY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/ijateis.v2i2.804

Abstract

The current article investigates the maintenance and repair system within Iran's automotive industry in the context of internationalization and proposes a prioritization model. This study employs the Gogus & Boucher and Chang extent analysis methods to calculate suitability percentages and significant weights, based on a sample of 17 experts from Bahaman Car Manufacturing Co. The proposed model comprises three levels: 1) factors influencing system internationalization; 2) indicators related to cost, speed, capability, and mission compatibility; and 3) sub-criteria for each indicator. The adoption capability holds the highest weight (0.639), followed by implementation speed (0.612), alignment with the organization's mission (0.454), and implementation cost (0.454). Notably, the primary contributors to cost are confidence and supplier competence, while employee competency and responsiveness play crucial roles in speed. The study highlights flexibility as a key competency, with mission compatibility predominantly influenced by IT infrastructure and self-control MR. This research contributes fresh insights to the understanding of effective global growth strategies by shedding light on enhancing the readiness of the maintenance and repair system for internationalization within Iran's automotive industry.
Effect of Board Size and Duality on Corporate Social Responsibility: What has Improved in Corporate Governance in Asia? Pengaruh Ukuran Dewan dan Dualitas pada Tanggung Jawab Sosial Perusahaan: Apa yang Telah Meningkat dalam Tata Kelola Perusahaan di Asia? Alabdullah, Tariq Tawfeeq Yousif; Ahmed, Essia Ries; Muneerali, Mohammed
Journal of Accounting Science Vol. 3 No. 2 (2019): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v3i2.2810

Abstract

The aim of this study is to examine the relationship between board size and CEO duality, and corporate social responsibility (CSR). A total of 91 public listed companies from Bursa Malaysia representing the sample of the current study were selected. Secondary data were used and sourced from annual report on the companies. Using descriptive statistics, the existence and the extent of CSR disclosure on Malaysian companies were ascertained. An analysis of the quantitative data was then made using the Partial Least Squares (PLS). The findings from this research show that the role of board size suggest a significant and positive relationship with CSR disclosure. On the other hand, CEO duality on CSR disclosure indicates a negative relationship. This research contributes to the existing literature in terms of the roles of board Size and CEO duality on CSR initiatives. Furthermore, It highlights the necessity of following the new trends in corporate governance field by investigating its mechanisms with the new trendsin financial Industry from Islamic perspective as this might be positively added to the field of corporate governance due to the high significant role for these two fields.
CORPORATE GOVERNANCE STRATEGIC PERFORMANCE AS A SIGNIFICANT STRATEGIC MANAGEMENT TO PROMOTING PROFITABILITY: A STUDY IN UAE Alabdullah, Tariq Tawfeeq Yousif; Naseer, Howraa Qaseem
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 2 No. 4 (2023): AUGUST
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v2i4.706

Abstract

The aim of this study is to objectively investigate how board size, firm size, and firm age impact the financial performance of organizations listed in Dubai. A quantitative technique was employed using a sample of 40 non-financial firms listed on the Dubai Stock Exchange for the fiscal year 2022. This selected group of businesses is expected to provide valuable data to achieve the study's objectives and address the relevant research questions. The results of the research shed light on the relationship between the variables of interest through data analysis and statistical testing. It was found that the size of the board has minimal to no influence on the financial performance of the sampled companies. However, the study revealed a significant and positive correlation between company age and size and firm performance, as measured by ROA. It suggests that as businesses develop over time and increase in size, they tend to demonstrate higher levels of profitability. These findings emphasize the importance of considering factors other than board size when examining the connection between corporate governance characteristics and firm performance. Other organizational attributes, such as age and size, exert a more substantial influence on financial performance, even if board size may not be a significant driver. Within the context of Dubai-listed companies, these findings provide valuable insights into the nature of corporate governance and its impact on firm performance. The results of this study underscore the need for a comprehensive understanding of corporate governance processes and their effects on financial outcomes.
THE ROLE OF AUDIT COMMITTEES IN OMANI BUSINESS CONTEXT: DO THEY AFFECT THE PERFORMANCE OF NON-FINANCIAL COMPANIES Alabdullah, Tariq Tawfeeq Yousif
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 2 No. 4 (2023): AUGUST
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v2i4.707

Abstract

In this research, the Muscat Securities Market (MSM) non-financial sector's business profitability is examined in relation to specific audit committee features. Cross-sectional information from 40 non-financial companies' annual reports from 2022 was examined. To test hypotheses and investigate the effects of audit committee characteristics on business profitability, the study used Smart-PLS for data analysis. The findings show that the audit committee's size and independence have a considerable detrimental impact on financial performance. Yet, there is no connection between the quantity of audit committee meetings and the company's success as indicated by the management accounting metric ROA. Mainly, the present research examines the link between the characteristics of independent variables and their impact on the firm financial performance, making it particularly important for Arab Gulf Countries, especially in the period after COVID-19 crisis. The study's contributions have both theoretical and practical implications, offering professionals, legislators, scientists, and scholars working in fields relevant to business performance useful information. To the best of my knowledge, until now, no previous study has done could give evaluation about the impact of audit committee characteristics on the firm financial performance in the Arab Golf Countries, especially in Oman Context after the events of COVID-19. Thus, this research fills the call for the current literature in the field of accounting, management, finance and economy via testing the overall characteristic of the audit committee and their effectiveness on firm financial performance in the context of Arab Golf Countries.
IN LIGHT OF THE CURRENT ECONOMIC STATUS: DO BOARD CHARACTERISTICS AND RISK MANAGEMENT COMMITTEES PROMOTE FIRM PERFORMANCE IN SAUDI ARABIA? Alabdullah, Tariq Tawfeeq Yousif
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 3 No. 1 (2023): NOVEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v3i1.790

Abstract

The current study aimed to investigate the impact of corporate governance mechanisms on the profitability of listed companies within the Saudi Stock Exchange (SSE). The methodology involved data collection from the SSE for the fiscal year 2021, with a research sample comprising 60 corporations. The study's independent variables encompassed the size of the board of directors, frequency of board meetings, and the presence of risk management practices. The dependent variable was corporate performance, as indicated by the return on assets (ROA). To enhance the evaluation of the relationship between the independent variables and the dependent variable, the study also incorporated a control variable - the size of the corporation. The study's findings unveiled that a larger board size had a positive impact on the performance of Saudi corporations. Furthermore, both an increased frequency of board meetings and the implementation of risk management practices exhibited positive effects on corporate performance. This research contributes significantly by exploring the direct influence of board size, board meeting frequency, and risk management practices on the performance of SSE-listed companies. The study's novelty lies in its comprehensive examination of these specific corporate governance mechanisms and their correlation with return on assets.
THE MEDIATING ROLE OF INNOVATION ON THE RELATIONSHIP BETWEEN SUPPLY CHAIN MANAGEMENT AND COMPANY PERFORMANCE IN THE KINGDOM OF BAHRAIN Alabdullah, Tariq Tawfeeq Yousif; Kanaan-Jebna, Abdulkarim
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 3 No. 1 (2023): NOVEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v3i1.845

Abstract

This research focuses on critical independent variables, including information quantity and quality sharing, and the adoption of lean practices within companies. It examines these variables to understand their effects on corporate performance using innovation as a mediator. Data from registered non-financial businesses in Bahrain are utilized, and Smart PLS is recommended for analysis. The study aims to unravel the intricate relationships among these variables in Bahrain's nonfinancial sector. Conceptually, it contributes to a deeper understanding of the interplay between information sharing, lean methods, innovation, and firm performance, with a focus on the mediating role of innovation. Practically, it offers insights for business leaders, policymakers, and professionals, enhancing awareness of information sharing, quality, and lean methods, thereby enabling informed decisions to improve corporate performance and foster innovation-driven growth. The uniqueness of this research lies in its holistic approach, examining the interconnectedness of information sharing, lean practices, innovation, and firm performance. Unlike previous studies that explored these aspects in isolation, this research integrates them into a comprehensive framework, enhancing its value to the field and potential impact on business operations. It serves as a valuable resource for academics, researchers, corporate executives, employees, and regulators. Academics and researchers benefit from its conceptual and empirical contributions, while corporate stakeholders gain practical insights for enhancing performance and promoting innovation. Regulators can leverage the findings to develop legislative structures that facilitate information sharing, quality, and lean practices in Bahrain's nonfinancial sector.
Co-Authors Ahmadian, Sahar Ahmed, Essia Ries Aini, Yulis Nurul AL-Qallaf, Amal Jasim Mohamed Ayu Sulasari Evelina, Tri Yulistyawati Ibrahim, Suraiya Kanaan-Jebna, Abdulkarim Khoiriyah Trianti Madziatul Churiyah Motaghian, Iraj Muneerali, Mohammed Naseer, Howraa Qaseem Zubon, Zahraa Waleed