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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) 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 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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THE IMPACT OF IT GOVERNANCE ON PROMOTING FIRM PERFORMANCE IN QATAR: A CONCEPTUAL APPROACH Alabdullah, Tariq Tawfeeq Yousif; Churiyah, Madziatul; Ibrahim, Suraiya
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.v3i1.854

Abstract

This study explores the impact of IT governance on enhancing firm performance in Qatar, considering its unique context as a rapidly emerging nation with a burgeoning digital landscape. IT governance, as an extension of corporate governance, plays a pivotal role in improving operational efficiency, aligning strategies, managing risks, and creating value through technology. Drawing upon existing literature and theoretical frameworks, the study introduces a model that identifies key factors such as IT strategy formulation, IT infrastructure management, IT risk management, IT investment decision-making, and IT performance measurement, elucidating how IT governance influences business success. By synthesizing these concepts, this research lays the foundation for future empirical investigations, highlighting the critical role of effective IT governance in achieving superior firm performance in Qatar and similar contexts. The findings carry practical implications for practitioners, policymakers, and researchers aiming to enhance IT governance practices and understand their impact in Qatar's evolving digital landscape, ultimately contributing to our comprehension of how IT governance shapes organizational success and competitiveness in this dynamic environment.
THE IMPACT OF ETHICAL LEADERSHIP ON FIRM PERFORMANCE IN BAHRAIN: ORGANIZATIONAL CULTURE AS A MEDIATOR Alabdullah, Tariq Tawfeeq Yousif; AL-Qallaf, Amal Jasim Mohamed
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 4 (2023): JULY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i4.736

Abstract

In many industries, especially in the quick-paced technological world, ethical leadership (EL) has become a crucial driver of company financial performance and competitive advantage. Senior management's behavior is vital in influencing organizational decision-making and accomplishing pre-set objectives. This study focuses on the organizational culture's mediating function as it explores the relationship between ethical leadership and the firm financial performance of non-financial enterprises in Bahrain. This study explores the complex relationship between behavioral leadership, organizational culture, and firm financial performance using a theoretical conceptual framework approach. Bahrain is the right setting for this inquiry because of its vibrant business community and wide variety of non-financial businesses. The importance of ethical leadership in overcoming obstacles while preserving ethical standards is influenced by the nation's advantageous geographic location, encouraging government policies, and technological investments. The main goal of the current study is to clarify how senior management's ethical leadership practices affect the financial performance of non-financial enterprises in Bahrain while taking organizational culture's mediating function into account. The study advances knowledge of how ethical leadership, organizational culture, and firm financial performance interact within Bahrain's socio-cultural and economic setting by investigating this interaction. This study contributes to the body of knowledge on ethical leadership in Bahraini non-financial organizations through thorough investigation guided by the theoretical framework. The importance of ethical leadership in overcoming obstacles while preserving ethical standards is influenced by the nation's advantageous geographic location, encouraging government policies, and technological investments. The main goal of the current study is to clarify how senior management's ethical leadership practices affect the financial performance of non-financial enterprises in Bahrain while taking organizational culture's mediating function into account. The study advances knowledge of how ethical leadership, organizational culture, and financial performance interact within Bahrain's socio-cultural and economic setting by investigating this interaction. This study contributes to the body of knowledge on ethical leadership in Bahraini non-financial organizations through thorough investigation guided by the theoretical framework. It offers understanding into how organizational culture and ethical leadership practices affect their financial performance. The research findings should have repercussions for academics and professionals, improving knowledge of behavioral leadership and the mediating function of corporate culture for accomplishing organizational success. By analyzing the effects of ethical leadership within the specific context of non-financial enterprises in Bahrain, this study will advance knowledge. The complicated relationships between ethical leadership, organizational culture, and financial performance are further understood by recognizing the mediating function of organizational culture. The originality of the current study is in providing a springboard for additional investigation into ethical leadership and its connection to corporate culture across many fields and industries. The current study's anticipated consequences include how its findings might be applied to improve leadership development, talent recruitment, and the creation of a healthy organizational culture. Organizations can link their business goals with ethical principles and gain a competitive advantage through the promotion of ethical leadership practices and the development of a supporting culture.
CAPITAL MARKET COMPANIES IN THE UAE: DETERMINANTS AND FACTORS AFFECTING THE PERFORMANCE OF LISTED UAE COMPANIES Alabdullah, Tariq Tawfeeq Yousif
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 1 (2023): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i1.791

Abstract

This research examines the influence of international ownership, national ownership, and CEO duality on organizational performance within listed organizations on the Dubai Financial Market (DFM). A multiple regression analysis was employed to assess the effects of international ownership, national ownership, and CEO duality on organizational performance. The study focused on 60 organizations during the fiscal year 2020. Through regression analysis of the collected data, the results indicate that national ownership has an insignificant yet positive impact on organizational performance. Furthermore, the findings demonstrate that international ownership significantly and positively affects organizational performance. Additionally, the analysis reveals that non-CEO duality positively correlates with organizational performance. The practical implications of this study are reflected in its findings, which underscore the importance of the independent variables within the context of investment possibilities—serving as proxies in our study. These findings enhance the understanding of the value of robust corporate governance elements, not solely for directly enhancing organizational performance, but also for amplifying their influence on external factors. Such insights can prove valuable to various stakeholders, including policymakers, regulators, and other interested parties, in their review of procedures in the UAE, particularly following the implementation of corporate governance laws. This study contributes to the existing literature by highlighting the roles played by international ownership, national ownership, and CEO non-duality in enhancing organizational performance.
THE IMPACT OF TOP MANAGEMENT FEATURES ON SOUTH ALABAMA CONSTRICTIONS COMPANIES' FIRM PERFORMANCE: THE ROLE OF BOARD SIZE AS A MODERATOR Alabdullah, Tariq Tawfeeq Yousif; Churiyah, Madziatul
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 1 (2023): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i1.846

Abstract

Understanding the impact of top management on South Alabama's construction firms is vital. This study investigates the relationship between specific top management traits, with a focus on gender diversity, and the financial performance of these businesses from 2018 to 2021. Using regression analysis, we assess top management's influence and explore whether board size moderates this relationship. Preliminary findings suggest that larger top management teams have a statistically significant, though negative, effect on corporate performance. The research also underscores the significance of top management's financial background and the presence of women in managerial roles on company performance. This study's uniqueness lies in its exclusive focus on South Alabama's construction industry, providing valuable insights. It assists businesses in making informed decisions about leadership and governance structures for long-term success. Policymakers can benefit by understanding how top management traits and gender diversity affect business success, informing diversity and inclusion initiatives in corporate leadership. Shareholders and investors can gain a deeper understanding of top management's role in performance, aiding investment decisions. Identifying key success factors supports strategic planning to maximize shareholder value. This study offers valuable insights into South Alabama's construction industry, enhancing our understanding of top management's impact on performance. By examining the interplay between top management traits, board dynamics, and company performance, it provides practical insights for improved decision-making, diversity, and long-term industry development.
The Relationship between Macroeconomics and the Jakarta Composite Index (JCI) in Bearish Conditions during COVID-19 Aini, Yulis Nurul; Evelina, Tri Yulistyawati; Alabdullah, Tariq Tawfeeq Yousif; Sulasari, Ayu; Trianti, Khoiriyah
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 1 (2024): NOVEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i1.1491

Abstract

The purpose of this research is to investigate how macroeconomic factors influence the Composite Stock Price Index (JCI) in times of market decline due to the COVID-19 pandemic. Information for this study will be gathered from official sources such as the Indonesia Stock Exchange, the Central Bureau of Statistics, and Bank Indonesia. The information analyzed consists of monthly data on the Composite Stock Price Index, inflation, and interest rates.   Multiple regression is the method employed in this study. The findings show that inflation has a notable positive impact on the Composite Stock Price Index, causing bearish trends during the COVID-19 pandemic, while interest rates have a significant negative impact, resulting in bullish trends during the COVID-19 pandemic.  
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.
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 AL-Qallaf, Amal Jasim Mohamed Ayu Sulasari Evelina, Tri Yulistyawati Ibrahim, Suraiya Kanaan-Jebna, Abdulkarim Khoiriyah Trianti Lutfi Ardhani Madziatul Churiyah Motaghian, Iraj Muneerali, Mohammed Naseer, Howraa Qaseem Zubon, Zahraa Waleed