Atia Hussain

• Doctor of Business Administration
• University of Sharjah

Purpose This study aims to examine the association between audit partner busyness and audit quality. Moreover, this research investigates whether boardroom gender diversity moderates the relationship between audit partner busyness and audit quality in Australia. Design/methodology/approach The study sample consists of all public companies listed o...

Purpose This study investigates the impact of organizational culture on the governance transparency of audit firms operating in the emerging market of the United Arab Emirates. The study unpacks how organizational culture influences audit firms' perceptions and practices regarding transparency in leadership, operations and reporting. Design/method...

This study investigates the influence of boardroom gender diversity (BGD) on the adoption of Environmental, Social, and Governance (ESG) metrics in executive compensation, a concept emerging from the stakeholderism debate. Prior research has focused on the impact of BGD on traditional compensation metrics, but the role of BGD in ESG‐linked compensa...

Purpose This study aims to understand the dynamics of Australian boards by focusing on the influence of board gender diversity on firms' cash holdings, within the distinctive Australian “if not, why not” regulatory framework. Design/methodology/approach The study uses ordinary least squares (OLS), fixed effects, generalized method of moments (GMM)...

Purpose In this study, the authors investigate a pressing concern: how auditors react to their clients facing repercussions due to environmental violations. More specifically, this study aims to examine how environmental engagements, which carry potential risks and liabilities, influence auditors’ decision-making and fee structure. Design/methodol...

Business sectors around the globe have recently seen rapid changes in the corporate world due to the ongoing pandemic. To financially and economically survive and strengthen their current footprints, businesses have merged and acquired other companies nationally and internationally. This article argues that whilst signing or negotiating an internat...

This paper explores accounting fraud motivation, protection procedures, and the impact on firms’ performance from the perspective of external auditors. Data were collected through semi-structured interviews with highly experienced external public auditors. This paper highlights personal and environmental factors as the two most essential fraud moti...

The main purpose of this paper is to empirically analyze the impact of excise tax on excisable goods consumption, brand loyalty and health awareness in the United Arab Emirates (UAE) market. The research is conducted based on the self-administered questionnaire collected from the residents of the UAE. The snow-ball sampling technique is used to col...

The tax environment of the United Arab Emirates (UAE) is continuously evolving. Over the past six years, we have seen the implementation of Excise Tax laws, Value Added Tax (VAT) laws and the recent introduction of Corporate Income Tax (CIT) laws, with effect in 2023. As such, companies operating in the UAE are, and have been confronted with a mult...