Abdalmuttaleb AL-sartawi

Ahlia University · Department of Accounting and Economics

The main objective of this study is to investigate the effects of COVID-19 on a developing nation, namely Jordan. The study conducted an extensive examination of the effects of COVID-19 on the country’s gross domestic product, inflation, unemployment, poverty, and the stock market through the adoption of a desk research study method, with data coll...

Financial Management Information System (FMIS) has continuously been a significant aspect in public financial management reform in developing countries. Accordingly, there have been many empirical studies on FMIS from different perspectives. However, very few of those studies had attempted to do a literature review on the subject. This current stud...

The current paper focus on the literature related to forensic accounting and challenges can be faced in the financial technology age. As per the previous studies reviewed the finding revealed that forensic accounting can be considered as a tool to monitor the changes and control any expected fraud because of the advancement of the technology. The p...

Big data becomes essential to each sector because it will provide decision-makers with very important and critical information. Analyzing big data will lead to understanding the patterns of the work and will help the forensic accountant in deducting any expected fraud. The current paper reviewed previous literature related to big data and the chall...

The main objective of this study is to investigate the effects of COVID-19 on a developing nation, namely Jordan. The study conducted an extensive examination of the effects of COVID-19 on the country’s gross domestic product, inflation, unemployment, poverty, and the stock market through the adoption of a desk research study method, with data coll...

The paper focuses on the usage of forensic accounting for digital banking. The advancement of technology and the wide usage of digital banking applications, increase the possibility of fraud which need more skills from the forensic accountant to discover and support the companies and the individual in protecting their assets. Depending on the previ...

The current paper analyzes previous studies related to criminal accounting. Many of the previous studies consider criminal accountants as an expert who engaged in the investigation related to different financial crimes including cyber ones. The analysis assumes the vital role played by the forensic accountant in protecting data and in preventing a...

Researchers and professionals are very interested in the value of accounting information systems (AIS) in developing countries. Academics agree that information system (IS) user satisfaction are crucial to the survival of any IS. Hence, it is crucial to examine the impact of several factors including technological factors on user satisfaction, as m...

The current paper focuses on the need of educating society about electronic fraud which will reduce the cost spent for investigating the fraud and recovering from its financial and economic impact on society. As a result, the paper recommends considering cybersecurity and the basic rules for investigating fraud to be part of universities’ and schoo...

Forensic accounting is considered one of the most important professions in the current era, as it contributes to detecting and limiting financial manipulations. The importance of forensic accounting increases with technological development, as the methods of fraud witness a different nature that requires high technical skills from the forensic acco...

Although there is a significant gap in comprehensive research on FinTech ecosystems in emerging markets, it is evident that these regions hold immense potential for growth in the field of financial technology. This study explores the FinTech landscape of these markets, focusing on the opportunities and challenges that exist. We emphasize the necess...

The increasing demand for a knowledge-based economy and the widespread influence of globalization have led to a significant transformation in higher education. This transformation has resulted in a departure from conventional paradigms and a shift towards the entrepreneurial university (EU) framework. The objective of this study is to examine the e...

Artificial intelligence, robotic technologies, cloud systems, Blockchain, Industry 4.0, and Industry 5.0 all experience new technical advancements, developments, and transformations in the digital era. This evolution and change also have an impact on the accounting profession. This study examines the accounting practices that are more frequently a...

The fields of forensic accounting and fraud are the focus of this thesis. It describes forensic accountants’ education, training, and careers, and the reason behind the sudden rise in demand for this profession. Examined are the requisite skills for forensic accountants and their value; It is also suggested that better education and training are re...

Artificial intelligence is the simulation of human intelligence processes by machines, especially computer systems. Specific applications of AI include expert systems, natural language processing, speech recognition and machine vision. AI applications can be found in various fields in life. Water utilities around the world aspire to have efficient...

The current research provides a brief background about artificial intelligence (AI) on accounting systems, advantages, and disadvantages of artificial intelligence (AI), impact of artificial intelligence on accounting systems, historical of AI, artificial intelligence (AI) in Bahrain, and some case studies of successful implementation of artificial...

This study gave a small exposure on the importance of AI in stock market prediction process. It summarizes some of famous and tested algorithms that are used for serving this purpose. Then, it went through some of the limitations and challenges that faced by AI developers and process to apply AI to stock market predictions and decisions.

Many businesses all around the globe have an ever-increasing need for forensic accounting services and forensic accounting is necessary because of dishonest people and inaccurate technologies (Chayjan et al. in Int J Electron Bank 2:303–320, 2020) [1]. As the number of fraudulent activities in the business world skyrockets, more and more companies...

The paper aimed to shed light on the digital built environment in the metaverse. Accordingly, the term “metaverse” was defined in a way that the reader would accept. Furthermore, interior design and architectural problems in Virtual Reality were highlighted to have some developments in the future, making architects and interior designers the primar...

Within the context of corporate governance reform, this paper aims to present a review of the two opposing views of board-level worker representation (BLWR) and the underlying theories including the implications for firms and their board effectiveness. As such, this paper is significant to corporations, regulators, academics and researchers who pla...

The Purpose: This study investigates the role of Artificial Intelligence- chatbot (AI chatbot) quality and AI chatbot users across various banking needs and its impact on customer acceptance of AI chatbots through the mediating role of perceived usefulness and ease of use. Design/methodology/approach – This quantitative study uses a cross-sectional...

In this paper the animal breeder in Palestine has many challenges including high feed prices, high-cost input, low-quality pasture, limited access to rangeland with high quality, and high cost of feed. In Tubas and Tulkarm areas, extensive irrigated agriculture is dominant. Large quantities of agricultural by-products are wasted. As one of the impo...

Digitalization can be termed as the use of different digital technologies within the business model which allow a business to have different types of value producing opportunities within the firm. Further, with the help of digitalization, the domain of management accounting has seen significant amount of change with which it has been able to improv...

Artificial intelligence is called as forth industrial revolution. The concept of artificial intelligence is to help humans in doing tasks and taking decisions by using machines. Nowadays technologies and artificial intelligence impacting our lives in many fields, and it keeps developing and changing in a rapid pace. People and companies are trying...

This study aims at the role that the project management strategy plays in improving the performance of firms and through the companies' adoption of the concept of strategic planning, which in turn helps in knowing the company's plans in the short and long term. In order to improve the company's performance and the continuity of the company's surviv...

Accounting information system has become an essential tool in any firm. In this study, the researchers investigated whether accounting information system has an impact on Islamic banks’ organizational performance in Bahrain. The study focuses on testing three main elements of the accounting information system including human and physical resources...

This paper was accomplished to show the need for and importance of Environmental Governance in the current period. Additionally, it showed the main aim behind having environmental governance inside organizations and within each country. Also, addressed the impact of the environmental governance on governments, sustainability, and performance of dif...

The financial service industry, particularly the tax function has undergone substantial transformations due to advanced technologies, the most important of which is Artificial Intelligence (AI). This paper provides a comprehensive account of Value Added Tax (VAT) and the role that AI has played, is playing, and will play in its implementation. The...

The literature on earnings management is vast. Surprisingly, far too little attention has been paid to investigating the impact of adopting eXtensible Business Reporting Language (XBRL) on earnings management practices. The current study reviews and discusses the previous studies that investigated the impact of adopting XBRL disclosure on earnings...

Abstract Purpose – This paper aims to investigate how auditors’ characteristics affect key audit matters (KAMs) in the new audit report. It also provides an understanding of the effect of the COVID-19 pandemic on different audit reporting decisions and audit quality in specific industries. Design/methodology/approach – The paper uses a survey based...

This Special Issue includes several articles on a variety of issues related to sustainable development, ESG investing and the role of Artificial Intelligence in helping creditors, investors and business managers in making optimal decisions to ensure long-term financial sustainability. In this context, it can be argued that it is necessary to consid...

The study aims to review the existing challenges and shortcoming of environmental compliance and enforcement systems and identify the factors hindering their effectiveness. Various factors were identified from the literature that hinder the effectiveness of environmental compliance and enforcement systems. The weak institutional capacity and commit...

This book shows latest research on artificial intelligence for sustainable technology. ICGER 2021 was organized by the Accounting, Finance and Banking Department at Ahlia University, Bahrain, and was conducted on the 15th and 16th of September. The strategic partners included the University of Jordan, the Bahrain Economists Society, the Association...

The blockchain applications are a relatively new innovation, especially in the field of envirinmental law enforcement. The review of the existing literature on blockchain applications seems to point out the availability of great potential for these application in the field of environmental compliance and enforcement. The study aims to review the ex...

The demand for financial technologies has increased in the last few years. The most impacted sectors are the financial institutions, which are leading the trend. However, due to not using financial data in most of the previous literature still, we are not sure enough about how financial technology will reshape and improve the performance of financi...

The Adaptation of Fintech and E-banking is feasible; however, the older generations will need more time to adjust to the rapid changes as the future of finance is Fintech and E-banking. To fully optimize their potential benefits, they must be accepted by the population. With current speculations and the rise of cybercrimes, it has become harder to...

The systems in which law enforcement systems operate undergoing constant changes, such as the increase in demands for effectiveness which has led to the appreciation of IT as innovative, effective, and crucial addition to the law enforcement system. The study aims to review the existing crowdsourced technology in environmental compliance and enforc...

An increasing number of researchers were motivated by the enormous actions toward increasing the representation of women on corporate boards to test the relationship between gender diversity and Earnings management as it is considered a major ethical and risky dilemma. However, due to the inconclusive findings of the extant literature, the impact o...

The aim of current study is to investigate the impact of information technology governance on the online banking used by Bharani banks during 2020. The results indicates that the total level of applying online banking was 87% and the information technology was 82% and there is a significant and positive relationship between both. The study recommen...

Purpose This study aims to examine the relationship between the three dimensions of Web 2.0 disclosure (Shariah, content and presentation) and the firm value of listed Islamic financial institutions (IFIs) in the Gulf Cooperation Council (GCC) stock exchanges. Design/methodology/approach A checklist of 118 items was used to measure the level of We...

This chapter aims to predict the foreign currency exchange rate over twenty-two different currencies based on the US dollar. This chapter proposes three machine learning algorithms, such as ridge regression, lasso regression, decision tree, and a deep learning algorithm named Bi-directional Long Short-Term Memory (Bi-LSTM) to predict the foreign cu...

The Kingdom of Bahrain has been reported as the pioneers of the e-government within the Arabian Gulf region. Such particularly is the pride reflective within the healthcare sector. With e-government ranked first among all Arab countries and thirteen worldwide, e-health paved new heights. Its successes further resonated during the COVID-19 era. Vari...

The aim of current study is to investigate the impact of financial technology on the performance of Bahraini banks. The results indicates that the total level of applying financial technology by Bahraini banks was 70.51%, and it has a significant positive relationship with the financial performance. The study recommends that Bahraini banks to inclu...

Among the most significant governance issues currently faced by the modern corporation are those relating to diversity, such as gender, and independence of directors. Another modern issue facing managers is social media disclosure. The paper aimed to address several research questions, mainly the association between boards of directors’ composition...

The aim of current study is to critically review some of the recently published articles tackling the concept and the importance of Game-based learning to come up with some practical recommendation that can be used in developing the mechanism of applying the concept and how we can use it during the COVID-19. The study recommends that to develop tea...

Financial statement fraud has been a serious concern for many investors and other stakeholders, and this motivated many researchers in developing traditional regression analysis in order to detect financial statement fraud. Intelligent financial statements fraud detection systems were continuously developed to uncover any potential for fraud signal...

The current study aimed to test if the IT governance positively directed the e-banking services of the GCC registered banks. Accordingly, the needed data was collected form 57 GCC registered banks and the indexes of IT governance and e-banking were used to test the study model. The findings indicate that the level of e-banking was 77% and positivel...

The study aims to identify the Usage of WhatsApp, a Source of E-Learning during the Coronavirus Pandemic in Gulf Tertiary Institutions among Students from Saudi and Bahraini Universities, applying to a sample of 175 students. The obtained results indicated that using the student’s WhatsApp application is to participate in a discussion about assignm...

This book shows digital economy has become one of the most sought out solutions to sustainable development and economic growth of nations. This book discusses the implications of both artificial intelligence and computational intelligence in the digital economy providing a holistic view on AI education, economics, finance, sustainability, ethics, g...

This book brings together intelligence systems and the Internet of Things, with special attention given to the opportunities, challenges, for education, business growth, and economic progression of nations which will help societies (economists, financial managers, engineers, ICT specialists, digital managers, data managers, policymakers, regulators...

Abstract: The literature shows a growing interest in the relationship between environmental (“Green”) innovation and the financial performance of organizations. Green innovation is the new or modified techniques, products, processes and systems implemented by organizations to reduce or prevent environmental harm. The aim of this paper, therefore,...

The aim of current research is to investigate the impact of e-learning on the performance of accounting students at universities in the Kingdom of Bahrain. A questionnaire was distributed to accounting employees and students. The results indicated that e-learning enhancing students’ performance and their employability skills. This study recommends...

Call for Chapters for my new edited Book "The Big Data-Driven Digital Economy: Artificial and Computational Intelligence" Editor: Dr. Abdalmuttaleb Al-Sartawi Publisher: Springer edited volume of Studies in Computational Intelligence Series. Publishing Date: First half of 2021. Indexing: SCOPUS; Web of Science; EI-Compendex, DBLP; Google Schol...

Purpose This study aims to examine the relationship between corporate social responsibility (CSR) and the financial performance (profitability and market value) of firms listed in the Gulf Cooperation Council (GCC) countries’ stock markets. Design/methodology/approach The sample of the study consisted of all the listed companies in the GCC bourses...

The aim of this paper is to epitomize on the outcomes of the skill gap questionnaire of Management Information Systems (MIS) alumni from Ahlia University, Bahrain. This study evaluated the importance of the job skills and the skill gaps which are associated with 58 technical and non-technical (soft) skills. These skills were assembled into five cla...

Cybersecurity is an emerging field with a growing body of literature and publications. It is fundamentally based in computer science and computer engineering but has recently gained popularity in business management. Despite the explosion of cybersecurity, there is a scarcity of literature on the definition of the term ‘Cybers Security' and how it...

This paper aims to examine the influence of internet addiction in workplace on the performance of employees. Such internet addiction in workplace has proven to be a recent important phenomenon. That is why many companies nowadays try to implement certain effective measures and regulations to prevent this internet usage within workplace to assure th...

Physicians prefer virtually participating by sharing knowledge for making informed decisions: a theory with scant evidence. This study proposes a model which assesses the effect of physician Social Capital, via the Social Capital Theory (SCT)'s (identification, social interaction ties, and shared language), on knowledge sharing when moderated by tr...

Purpose This paper aims to investigate the relationship between the composition of Sharīʿah supervisory boards (independence and frequency of meetings) and the performance of Islamic banks in the Gulf Cooperation Council (GCC) countries. Design/methodology/approach The study developed a multiple linear regression model, and data were collected fro...

The purpose of this project is to examine the effect of level and knowledge of financial literacy on the financial operating decisions in MSMEs, where the financial operating decisions are the most important decisions in micro, small, and medium enterprises (MSMEs). MSMEs financial management problems can be divided into external and internal probl...

Based on the signaling theory, managers disclose the firm's high performance to maintain their positions and receive rewards. On the other hand, users of financial information prefer the transparency of information rather than the quantity of disclosed information. Online financial disclosure as an output of advanced technology provides useful, tim...

New edited book

Technologies are changing how stakeholders, and investors access and capture data. Social Media has had a dramatic impact on how firms communicate with investors and stakeholders about their financial and sustainability reporting, giving them an edge over their competitors. The aim of this paper is to investigate the relationship between social med...

Purpose The purpose of this paper is to present the evidence of accounting undergraduates’ attitude toward entrepreneurship, in particular, whether entrepreneurial skills developed in accounting education engender cognition of skills and intentions of starting a business. Design/methodology/approach The study uses a χ² test statistic used to evalu...

This paper examines the relationship between Intellectual Capital (IC) and the performance in Islamic banking vs conventional banking in Gulf cooperation council (GCC). The paper employs content analysis approaches to explore the relationship between intellectual capital and the Performance, comparing Islamic banking vs conventional banking in GCC...

p>The aim of this paper is to epitomize on the outcomes of the skill gap questionnaire of Management Information Systems (MIS) alumni from Ahlia University, Bahrain. This study evaluated the importance of the job skills and the skill gaps which are associated with 58 technical and non-technical (soft) skills. These skills were assembled into five c...

p>The aim of this paper is to epitomize on the outcomes of the skill gap questionnaire of Management Information Systems (MIS) alumni from Ahlia University, Bahrain. This study evaluated the importance of the job skills and the skill gaps which are associated with 58 technical and non-technical (soft) skills. These skills were assembled into five c...

Purpose This study aims to examine the relationship between online financial disclosure (OFD) and profitability of Islamic banks in the Gulf Cooperation Council Countries. Design/methodology/approach An extensive review of the literature was carried out, and a checklist of 90 items (71 for content and 19 for presentation) was adopted to measure...

The authors aimed to investigate business undergraduates’ cognition toward entrepreneurship; in particular, they examined four entrepreneurship skills. Data consist of questionnaire responses obtained from 668 undergraduates attending universities in two different Arab countries. The study used a logistic regression to gauge the effect of deliverin...

This study aims to investigate the relationship between institutional ownership and the level of corporate governance in the Kingdom of Bahrain. A multi-regression analysis model was used to investigate the relationship between corporate governance and institutional ownership. Additionally, certain firm characteristics were controlled to study the...

This paper seeks to present a new dimension to the dimensions of IT governance; it proposes a model for the board interlocking and the IT governance. This conceptual model is based primarily on the Resource Dependence theory and tries to interpret the relationship between the board interlocking and the IT governance. This paper has theoretically re...

Call for Research Papers: International Journal of Electronic Banking IJEBank Respected Faculty/Scholar, We invite you to submit your research paper and articles for the issues of 2019 of the IJEBank. Authors can submit soft copy of manuscript anytime after preparing the same as per our submission guidelines, at the following link https://www....

This paper examines electronic financial disclosure in Islamic banking vs conventional banking in Gulf cooperation council (GCC). A checklist was adopted to measure the level of electronic financial disclosure in Islamic banking vs conventional banking in GCC. The sample size consisted of total 90 banks in GCC (44 Islamic and 46 conventional) for t...

This study set out to link two fundamental topics of corporate governance: Information technology governance (ITG) and the level of electronic financial disclosure (EFD). The paper aimed to examine the extent of ITG in the UAE listed firms, the level of EFD by UAE listed firms and the association between the two variables. The researchers collected...

Purpose This study aims to investigate the relationship between board structure and performance from an Islamic point of view. Design/methodology/approach Consequently, the researcher developed a multiple linear regression model to investigate the nature of this relationship, whereby return on assets (ROA) was used to measure the performance of li...

Purpose The purpose of this paper is to examine and report on the extent and firm characteristics that determine the practices of online financial disclosure (OFD) by the Islamic banks in the Gulf Cooperation Council (GCC) countries. Design/methodology/approach Data were collected using the websites of 48 Islamic banks listed on the stock markets...

Purpose The purpose of this paper is to investigate the association between online financial disclosure (OFD) and firms’ performance in the Gulf Cooperation Council (GCC). Design/methodology/approach Extensive literature review was carried out and a checklist of 90 items (71 for content and 19 for presentation) was developed to measure the level...

Corporate governance is considered as a management mechanism tool which enhances the ability of firms in disclosing relevant information for decision makers. Subsequently, good corporate governance enriches financial statements by reporting information regarding intellectual capital which indicates the ability of firms in managing their own assets...

This paper aims to investigate the association between online financial disclosure, board characteristics and performance of listed Islamic banks in the gulf cooperation council bourses. A checklist of 90 items was adopted to measure the level of online financial disclosure for the Islamic banks that are listed in Gulf Cooperation Council bourses....

This study aimed at investigating the effect of electronic financial reporting or online financial disclosure (OFD) on the Market Value Added (MVA) of the Islamic banks in Gulf Cooperation Council Countries (GCC). To achieve that the researcher collect financial data from 29 listed Islamic banks in GCC bourses. Several statistical tools were used t...