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All Journal The International Journal of Accounting and Business Society JABE (Journal of Accounting and Business Education) Riset Akuntansi dan Keuangan Indonesia Journal of Accounting Science JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) International Journal on Advanced Technology, Engineering, and Information System (IJATEIS) Riset Akuntansi dan Keuangan Indonesia eJEBA
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 Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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New Insights to Investigate the Impact of Internal Control Mechanisms on Firm Performance: A Study in Oman Alabdullah, Tariq Tawfeeq Yousif; Ahmed, Essia Ries
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2021) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i2.15842

Abstract

Based on what has been done in accounting, economic and finance literature, the key aim of the this research is to analyze the link among the ownership’s characteristics variables and market share (M-Share) to represent firm financial performance in financial firms listed in Oman in its Stock Exchange market. The present research conducts regression model to show the effect of control mechanisms on market share (M-Share) that represented by firm performance with determining other control variables. We used panel data of Muscat Stock Exchange financial firms over the period 2011-2019. We found that foreign ownership (F-Own) and management ownership variables affected by positively by market share (M-Share), where market share (M-Share) reflects firm financial performance as dependent variable in the current research. Also we utilized firm size as a control variables and the findings show that there is a positive impact on performance where the industry has a negative impact on performance. The implication of this research from practical perspective suggests that good control mechanisms is also important for all kind of firms and this also must enhance the interest of stakeholders to the firm. The Originality and value of the present research from the perspective of GCC countries is to examine the link between ownership characteristics and market share (M-Share) as indicator of firm performance. So, the current research adds to the literature and studies in emerging markets of GCC by investigating the link with such an insight so that it enhances the strengths of the existing literature review that deals with such a link. The findings of the present research link will be approximately useful to the authorities, regulatory bodies, policymakers and also for stakeholder.
The Link between Internal Control Mechanisms and Corporate Performance: A study for a New Perspective to Support Economic Growth Alabdullah, Tariq Tawfeeq Yousif
The International Journal of Accounting and Business Society Vol. 31 No. 2 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2023.31.2.776

Abstract

Purpose — By examining the link between board diversity—defined by gender, the number of members in the board, and the number of independent managers—and its effect on company growth in developing nations, especially in the context of Oman, this study aims to reveal a previously unnoticed conjunction within the accounting, management, and economic fields. Design/methodology/approach — To accomplish this goal, data from 30 industrial and service companies in the non-financial sector listed on the Muscat Securities Market (MSM) for the year 2021 were evaluated using a multiple regression method. Findings — The study's findings showed that the market share of non-financial enterprises in the Muscat market was negatively correlated with board size. On the other hand, market share was significantly and favorably impacted by independent boards, diverse boards, and large boards. Interestingly, the market share of non-financial enterprises was not significantly impacted by firm size, which was considered a control factor. Practical implications – Scholars, legislators, and executives in the business sector involved in emerging markets should all take note of these findings since they have significant practical ramifications. In Oman and may be in similar situations, the research emphasizes the importance of board diversity in promoting business success, as indicated by market share for non-financial enterprises.  Originality/value—As the first study to examine the connection between board diversity and the expansion (measured by market share) of non-financial enterprises in the Middle East, with a particular emphasis on Oman, this research adds to the body of knowledge already in existence. The study provides insightful information about the global conversation about how a diverse board affects an organization's profitability and market share.
A Qualitative Exploration of Auditor Trust in Artificial Intelligence Audit Systems Ardhani, Lutfi; Alabdullah, Tariq Tawfeeq Yousif; Ahmed, Essia Ries
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 3, March 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i3.65156

Abstract

he rapid integration of Artificial Intelligence (AI) into auditing practices has transformed how auditors perform analytical and judgmental tasks, yet it has also raised fundamental questions regarding trust in AI-driven audit tools. This study explores how auditors develop, maintain, and negotiate trust when interacting with AI systems characterized by “black box” decision-making. Using a qualitative research design, semi-structured interviews were conducted with professional auditors from diverse practices who have direct experience with AI-assisted audit tools. Thematic analysis revealed three key dimensions of trust formation: perceived transparency of algorithmic processes, auditors’ professional judgment and accountability concerns, and organizational norms surrounding AI implementation. Findings suggest that trust is neither static nor solely technology-driven but emerges through continuous cognitive and social negotiation between human expertise and algorithmic outputs. This study contributes to the growing literature on AI adoption in auditing by providing a conceptual model of auditor trust formation and offering practical insights for audit firms and technology developers aiming to enhance the interpretability, accountability, and acceptance of AI-based audit systems.
THE MEANING OF INDEPENDENCE FOR GENERATION Z AUDITORS: A PHENOMENOLOGICAL STUDY OF JUNIOR AUDITORS IN PUBLIC ACCOUNTING FIRM Ardhani, Lutfi; Ahmed, Essia Ries; Alabdullah, Tariq Tawfeeq Yousif
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 13 No. 1 (2026): e-JEBA Volume 13 Number 1 Year 2026
Publisher : e-Journal Ekonomi Bisnis dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/e-jeba.v13i1.60012

Abstract

This study explores how Generation Z junior auditors interpret independence in the context of audit practices in Public Accounting Firms (KAP), particularly in East Java, using an interpretive phenomenological approach. Given changing generational values, commercial pressures from KAPs, and ongoing independence violations, this study seeks to fill a gap in understanding the lived experiences of young auditors in negotiating independence as a fundamental ethical principle. Data were collected through in-depth semi-structured interviews with Generation Z junior auditors in several KAPs and were analyzed thematically to uncover the construction of meaning, shaping factors, and response strategies to conflicts between personal aspirations and structural demands. The findings indicate that independence is interpreted not only as formal adherence to standards and codes of ethics, but also as part of moral identity, self-integrity, and an "inner brake" in dealing with client pressure, firm culture, and commercial targets, shaped by a combination of Gen Z's distinctive values, the socialization process in KAPs, and concrete experiences of ethical dilemmas in the field. Gen Z junior auditors respond to the tension between personal values and organizational demands through various coping strategies, ranging from communication adjustments and seeking support from role models to self-reflection and, in extreme cases, changing accounting firms or leaving the profession when they feel independence is no longer aligned with their personal values. Practically, the research results confirm that strengthening independence requires the design of ethics policies and coaching systems that are more dialogical, generation-sensitive, and based on real cases, so that the process of internalizing independence values ​​does not stop at normative slogans, but is realized in the daily audit decisions of Generation Z junior auditors.
Co-Authors Ahmadian, Sahar Ahmed, Essia Ries Aini, Yulis Nurul Ayu Sulasari Evelina, Tri Yulistyawati Ibrahim, Suraiya Kanaan-Jebna, Abdulkarim Khoiriyah Trianti Lutfi Ardhani Madziatul Churiyah Motaghian, Iraj Muneerali, Mohammed Naseer, Howraa Qaseem