Papers by riham muqattash
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Social Science Research Network, Mar 10, 2020
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Journal of Risk and Financial Management
This study investigates the main financial technologies adopted by banks to improve their financi... more This study investigates the main financial technologies adopted by banks to improve their financial performance. The study population consists of commercial banks listed on the Amman Stock Exchange and Abu Dhabi Securities Exchange, and includes financial information and data from 2012 to 2020. A total of 115 questionnaires, consisting of five questionnaires for each bank, were distributed to the study population in Jordan and the United Arab Emirates. The dependent variable is financial performance, while the independent variable is financial technology (FinTech). Multiple linear regression analysis was conducted to test the hypotheses. The results showed that FinTech has a positive effect on both total deposit and net profits. This study recommends that banks be encouraged to adopt inclusive strategies to attain sustainable development.
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Journal of general management, Jul 1, 2022
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International Journal of Economics and Business Research, 2017
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International Journal of Accounting, Auditing and Performance Evaluation
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Electronic Journal of Applied Statistical Analysis, 2019
This study seeks to understand the relationship between audit committee effectiveness and audit f... more This study seeks to understand the relationship between audit committee effectiveness and audit fees. Prior literature suggests two perspectives to explain this relationship; the first is demand based whereas a positive relationship is expected, while the second is audit risk which propose a negative relationship between the two variables. In order to test the relationship between the two variables, data were collected from 64 companies listed in Abu Dhabi Securities Exchange and Dubai Financial Market. Univariate and multivariate analyses were conducted to test the hypotheses of the study. Results showed that audit committee effectiveness has a significant positive impact on audit fees. This result supports the demand based perspective to explain the relationship between audit committee effectiveness and audit fees. Also, a significant positive relationship is reported for number of meeting of audit committees and audit committee members financial expertise with audit fees.
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The International Journal of Digital Accounting Research
Technology is becoming a major pillar in many professions. It plays a critical role in developing... more Technology is becoming a major pillar in many professions. It plays a critical role in developing and enhancing the quality and accuracy of tasks. Because the formal education system is the first place where future employees are educated, it is very important to ensure that educational institutions offer continuously updated technology-related courses that cover a wide range of new and emerging topics. This research has two objectives. First, it explores the validity of the claim that AIS education is of low quality in the Middle East, as stated in some studies. This is conducted through highlighting the status quo for AIS courses in Arab countries within the Middle East by focusing on a representative case study. This part of the work was conducted through a thorough exploration of the universities’ websites and by distributing and analyzing a survey for faculty members in a number of universities. Second, the research performs a deep analysis to develop new, up-to-date, aligned ob...
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Successful development and uptake of vaccine technology in a Quadruple Helix Innovative health or... more Successful development and uptake of vaccine technology in a Quadruple Helix Innovative health or economic system requires a clear understanding of society’s preferences as the fourth helix. With significant financial commitments to find a safe and effective COVID-19 vaccine still ongoing, this study introduces a random utility theoretic behavioral health model to analyze individuals’ prospective demand for the vaccine in the United Arab Emirates (UAE). To this end, we use a cross-sectional sample of stated vaccine preferences data collected online using the snowball method, between 4 July and 4 August 2020, gathering 1109 responses across all seven Emirates of the UAE. We found that in addition to socio-economic and demographic influences, the factors affecting individuals’ preferences for the prospective COVID-19 vaccine in the UAE include those put forth by the WHO’s SAGE group on immunization. Though the estimated indirect cost, in the form of expected marginal utility of time s...
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Social Responsibility Journal, 2021
Purpose This paper aims to highlight the relationship between the attributes of external auditor ... more Purpose This paper aims to highlight the relationship between the attributes of external auditor companies and voluntary corporate social responsibility (CSR) disclosures of audited firms using a sample of Abu Dhabi Securities Exchange (ADX)-listed companies. Design/methodology/approach Based on a sample of 410 firm-year observations for the period 2010–2016, this study first computes an eight-item CSR disclosure index, then ran a multivariate regression analysis between CSR disclosure scores and external auditor attributes, along with client firm characteristics and additional control variables. Finally, this paper performs various additional robustness checks. Findings The results reveal that external auditor attributes have a significant impact on shaping the CSR disclosures of ADX-listed firms. Overall, auditor age, size, industry specialisation and portfolio diversification positively affect the level of customers’ CSR disclosures. By contrast, the magnitude of audit fees and a...
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A number of grouping measures have been developed in the literature to evaluate the efficiency of... more A number of grouping measures have been developed in the literature to evaluate the efficiency of block diagonal forms in cell formation. The commonly known grouping efficiency measures will be discussed in this paper. The most used measure in the literature is grouping efficacy. These measures do not have the ability to distinguish between two or more alternative optimal manufacturing systems with similar voids and exceptions. Moreover, none of these measures can evaluate the block systems and sub-systems at the same time. In this paper a modified grouping measure, called the Grouping Cell Indicator, is proposed to overcome the above limitations. The main features of the proposed Grouping Cell Indicator are: First, Grouping Cell Indicator can distinguish between two or more alternative optimal cell formations with similar voids and exceptions. Second, Cell Indicator ( ) reflects the quality of every cell in the formed problem, which will lead to compare between illstructured cell a...
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Internal auditors objectivity continue to be an important concept in the internal auditing profes... more Internal auditors objectivity continue to be an important concept in the internal auditing profession, and audit committees can be viewed as a key safeguard mechanism for internal auditors in managing their professional objectivity. This study examines audit committee effectiveness and its impact on the objectivity of internal auditors in the bank sector in UAE. Data were obtained from all the banks listed in Abu Dhabi Securities Exchange using questionnaire technique. The research result reveals that there is significant positive effect of audit committee effectiveness on the objectivity of internal auditors; the results indicate that having an effective audit committee member will enhance the internal auditors objectivity. Also, the result shows significant positive effect on the objectivity of internal auditors related to having effective audit committee with authority over the CAE employment (appointment/dismissal). Also, the result indicates significant difference between the e...
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Survey data collected between July 4 to August 4, 2020; and describing individuals preferences fo... more Survey data collected between July 4 to August 4, 2020; and describing individuals preferences for COVID-19 vaccine in the United Arab Emirate (UAE). The data contains 1109 Observations, on 50 variables, and covers all 7 Emirates of the UAE. Further details are available upon request from the corresponding author at : https://business.aau.ac.ae/en/business/academic-staff/staff/view/321/
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International Journal of Economics and Business Research
This paper highlights the impact of financial inclusion on borrowing and saving decisions in the ... more This paper highlights the impact of financial inclusion on borrowing and saving decisions in the United States (USA) and the United Arab Emirates (UAE). It does so, using data from the 2014 Global Findex database, and an empirical strategy that contrasts fully parametric and semi-parametric specifications of the saving and borrowing functions. The semi-parametric bivariate probit specification is found to better describe the two processes of saving and borrowing, with a 12.3% correlation coefficient. Although no significant difference is found in the likelihood of borrowing in the two economies, we found however, that consumers in the US are 31.4% more likely to save than their UAE counterparts. In addition, and in line with the "Permanent Income Hypothesis", the results do not reveal any income based saving nor borrowing gradient in the two economies. Conversely, a gender based saving (12.4%) and borrowing (13.8%) inequality in favour of the male gender in found to prevail. Furthermore, access to a bank account and a debit card, companies' policy of direct salary deposits, and government transfer programs are all financial inclusion strategies that are found to significantly raise the likelihood of saving and borrowing in the two nations.
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This paper highlights the impact of financial inclusion on individuals’ borrowing and savin... more This paper highlights the impact of financial inclusion on individuals’ borrowing and saving decisions in the United States and the United Arab Emirates. It does so, using data from the 2014 Global Financial Inclusion database, and an empirical strategy consisting of first testing the significance of the joint bivariate model over its binary conterparts using the Lagrange multiplier test, followed by a contrast between the fully-parametric and semi-parametric specifications of the saving and borrowing equations. Based on model performance measures, the semi-parametric bivariate probit specification is identified as a better framework for describing the two processes of saving and borrowing, with a correlation coefficient of 12.3%. Although no significant difference exists between UAE and US residents in borrowing behavior, we find that US residents are 31.4% more likely to save than their UAE counterparts. In addition, and in line with the Permanent Income Hypothesis, the resu...
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Internal auditors are considered part of an organization’s management team. However, because inte... more Internal auditors are considered part of an organization’s management team. However, because internal auditors are expected to review management’s performance, this can create significant tension within an organization, since auditors’ independence from management is crucial to an objective assessment of management’s actions. This paper explores the individual-level factors affecting internal auditors’ objectivity in companies in two sectors, banking and insurance, listed in Abu Dhabi Securities Exchange (ADX). A questionnaire was designed and distributed to the internal audit department in both sectors. Results indicate a negative relationship between individual-level factors and the objectivity of the internal auditors’, and a significant positive relationship between internal auditors’ objectivity and other factors (i.e., experience, qualifications, and salary and bonus) in both sectors. As well, the study’s results reveal a significant positive relationship between internal audi...
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Data in Brief
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Research Journal of Finance and Accounting, 2013
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Papers by riham muqattash