Ahnaf Ali Alsmady

• Professor
• Dr. at University of Tabuk

This study examines the relationship between country-level corruption (proxied by the Corruption Perception Index, CPI) and firm performance (measured by Return on Assets, ROA) across 18,286 firms in the East Asia, South Asia, and Southeast Asia regions. Additionally, the moderating effects of audit quality (proxied by auditors’ reputation) on the...

The purpose of this research is to examine how the audit committee composition, focusing on independence and the presence of external financial experts, impacts a firm's performance metrics (Tobin’s-Q and Return on Equity-ROE) in the Kingdom of Saudi Arabia (KSA). Additionally, the study aims to understand how family ownership influences this relat...

This study seeks to meticulously analyze the scholarly discussion on the integration of blockchain technology into accounting and auditing. Based on a total of 67 articles from the Web of Science (WoS) database, this study adopts a bibliometrics and content analysis approach which uses both numerical and visualization techniques to examine the exta...

This study explores the effects of boardroom gender and audit quality on financial earnings smoothing (FES) in the Gulf Cooperation Council (GCC) countries. Additionally, the moderating effects of government representatives as board members on FES are investigated. The study covers six GCC countries: Saudi Arabia, the UAE, Oman, Bahrain, Kuwait, an...

This study examines the relationship between the political connection and tax avoidance in all Jordanian market companies, the relationship between accounting information quality and tax avoidance, and the moderating effect of accounting information quality between the political connection and tax avoidance relationship. The sample data of the stud...

This study examines the relationship between the earning management and audit quality on sustainable investment opportunities in the Gulf Cooperation Council (GCC) countries, including, Bahrain, Oman, Qatar, Saudi Arabia, Kuwait and United Arab Emirates. Further, moderating relationship of audit quality between earnings management and sustainable i...

Purpose: This study examines the relationship between the accounting information quality, tax avoidance, and political connection in all Jordanian companies listed on Amman Stock Exchange. The current study also investigates the moderating effect of political connections on accounting information quality and company performance relationships. Furth...

This research is motivated by the increasing importance of the Gulf Cooperation Council (GCC) economies within the world economy and the lack of research on corporate governance mechanisms in these countries. This study examines the relationship between corporate governance mechanisms and firm performance in GCC countries, focusing on the uniquenes...

This study examined the effect of air pollution on the initial return of IPOs in Pakistan. Cross-sectional data were used to examine 102 listed IPOs on Pakistan Stock Exchange between 1996 and 2019. Ordinary least squares and quantile least squares were employed to examine the influence of air pollution on IPO initial returns. Lastly, stepwise regr...

The motivation of this research is to investigate the important factors that affect Gulf Cooperation Council (GCC) economies and increase the investment opportunities to avoid the threats of limited oil resources in the future. This study examines the relationship between tax avoidance, accounting information quality, and other control variables on...

Financial statement analysts are concerned about the earnings power of companies, thus reliable information from a quality external audit and financial reporting is important as it will have an effect on the performances of GCC companies. On that note, underpinned by the agency theory, this study examines the effects of financial reporting quality,...

The paper aims at investigating the Accounting and Finance theories on the best way of financing the firms. On the one hand, the agency theory perspective conflicts with the aggregate of leverage in the firm's capital structure (CS). While Modigliani and Millers' argued that debt is preferred in some circumstances. Therefore, the effect of equity a...

The purpose of this paper is to investigate the auditor demographic factors that can influence the level of skepticism dimensions in Jordan. One important contribution is it validates the skepticism dimensions in Jordan. Different from the majority prior studies on auditor skepticism, this study investigates auditors' demographical factors that inf...

This study examines the board of directors’ (BOD) characteristics and ownership type on the timeliness of financial reports (TFRs). The characteristics of the BOD examined in this study include CEO duality, board size, the proportion of women on the board and the proportion of CEOs on the board. Moreover, management ownership, foreign ownership and...

The purpose of this study is to the Extend of applying the extensible business reporting language at Jordanian Industrial Companies the aim is to identify the role of this language in developing electronic publishing information in Jordan, The study had been formed five hypotheses to test these variables and the relation among them, for this purpos...

This study examines the efficacy of governance after the adoption of e-governance among Jordanian governmental organisations. E-government refers to Information and Communication Technology mechanisms which purportedly lead a better governance. Internal end-user satisfaction is one measure of the efficacy of internal e-governance. End-user satisfac...

Many agree on the importance of adopting ethics to improve the lives of communities and institutions. Given the increase in fraud cases globally despite the introduction of professional codes of conduct, this study explored whether there is room for an alternative approach to solving the problem of fraud. To this end, the study compares the ethical...

Many agree on the importance of adopting ethics to improve the lives of communities and institutions. Given the increase in fraud cases globally despite the introduction of professional codes of conduct, this study explored whether there is room for an alternative approach to solving the problem of fraud. To this end, the study compares the ethical...

This research aims to provide a better understanding of the governing bodies and methods in private Jordanian universities (PJUs). This is a descriptive research uses secondary and primary research tools such as interviews, archival documents, observations, and reports. These tools were all employed in this study to accomplish the objective. Ninete...

The present study analyzes the effect of corporate governance mechanisms on the performance of privatized companies in the Jordanian market. Internal and external corporate governance are mechanisms believed to lead to the success of the privatization program. Internal factors, including ownership structure (ownership concentration and type, board...

The results of the analysis revealed that factors, such as the level of understanding risk management, risk assessment and analysis, risk control, and monitoring, feature more prominently in Malaysian Islamic Banks than in their Jordanian counterparts. However, Jordans IBs are ahead in terms of the level of risk management practices. Both countries...

Islamic banking and finance are developed to overcome the challenges of conventional microfinance such as Sharia compliant, charging excessive interest rate and stabilizing financial sector. This in turn, will contribute to economic growth and mitigate financial crisis in the economy. Funding Micro, small and medium enterprises (MSMEs) is essential...

The present study analyzes the effect of corporate governance mechanisms on the performance of privatized companies in the Jordanian market. Internal and external corporate governance are mechanisms believed to lead to the success of the privatization program. Internal factors, including ownership structure (ownership concentration and type, board...

Prior studies documented that privatization leads to improved performance of privatized companies after the government relinquishment the control over the companies. Jordanian privatized companies are unique due to fact that political involvement post-privatization is still high. The setting enables us to show the effect of a unique privatization a...