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All Journal JABE (Journal of Accounting and Business Education) Riset Akuntansi dan Keuangan Indonesia Journal of Accounting Science Riset Akuntansi dan Keuangan Indonesia eJEBA
Ahmed, Essia Ries
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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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.
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.
Risk Management Practices and Financial Performance: The Case of Sultanate of Oman: Praktik Manajemen Risiko dan Kinerja Keuangan: Kasus Kesultanan Oman AL Mamari, Shima Hamdan; Al Ghassani, Ahad Said; Ahmed, Essia Ries
Journal of Accounting Science Vol. 6 No. 1 (2022): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i1.1596

Abstract

The main objective of this study is to test the relationship between risk management practices and bank's financial performance. This is quantitative study, where the quantitative data was collected via secondary data. Data collection from the annual reports of eight banks listed in Muscat Stock Exchange (MSX). In this research, data collected is analyzed using Structural Equation Modelling (SEM) with Partial Least Square PLS Software. The findings revealed that risk management is positively meaningful while avoiding risk .The findings pointed that the risk management has significant relation with a ROA. This result indicates that management has a significant influence on banks performance (ROA). As well as, the findings found that the risk management insignificantly related to a (ROE).
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.
Business Strategic Orientation and Banking Profitability: The Moderating Effect of Accounting Information Systems Aldoury, Nashwan Ghazi Hameed; Kurter, Osman; Ahmed, Essia Ries
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 2 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i2.12627

Abstract

The primary objective of this study is to examine the effect of business strategic orientation on organizational profitability. In addition, this study investigates the moderating role of the Accounting Information System (AIS); its dimensions of aggregation (AISA), integration (AISI), and timeliness (AIST), on the relationship between business strategic orientation and banking profitability. Chief Executive Officers (CEOs) and Chief Financial Officers (CFOs) were sample target subsets for this research. The chosen banks received a total of 152 questionnaires. A minimum of 113 respondents was considered a sufficient sample size based on the study's requirements. The Partial Least Squares (PLS) method was utilized to evaluate the survey data. Results indicate that cost leadership (BSCLS) has a positive but marginally significant effect on profitability, whereas innovative differentiation (BSID) significantly enhances banking profitability. Regarding the moderating role of AIS, aggregation (AISA) positively and significantly strengthened the cost leadership (BSCLS) profitability relationship but had a negative and significant moderating effect on the innovative differentiation (BSID) banking profitability link. AISI shows negative and insignificant moderation for cost leadership (BSCLS), and positive but insignificant moderation for innovative differentiation (BSID). AIST, negatively and significantly, moderates the cost leadership (BSCLS) profitability relationship, while it positively and significantly moderates the innovative differentiation (BSID) banking profitability relationship. These findings highlight that the effectiveness of strategic orientation on banking profitability is contingent on specific dimensions of the AIS.
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 Al Ghassani, Ahad Said AL Mamari, Shima Hamdan Al-Maharbi, Kahlan Ali Said Alabdullah, Tariq Tawfeeq Yousif Aldoury, Nashwan Ghazi Hameed Kurter, Osman Lutfi Ardhani Muneerali, Mohammed