Hasan Mohammed Bamahros

Hasan Mohammed Bamahros
University of Ha'il · Department of Accounting

PhD

About

20
Publications
10,058
Reads
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431
Citations
Additional affiliations
September 2017 - February 2021
University of Ha'il
Position
  • Professor (Assistant)
November 2013 - December 2015
Northern University of Malaysia
Position
  • visiting senior lecturer

Publications

Publications (20)
Article
Full-text available
Simple Summary Breast cancer is a major global issue, ranking as the second most common cancer among women. Various factors such as genetics, epigenetics, obesity, sedentary lifestyle, tobacco use, and vitamin D deficiency have been implicated in its prevalence. Toll-like receptor 9 (TLR9) has emerged as a potential key factor, yet its role in brea...
Article
Full-text available
Following the lead of recent literature showing the vital role played by institutional directors in influencing organizational outcomes, this study contributes to the body of research on auditing delays by examining the question of if and to what extent institutional directors have any connection to the on-time completion of audit reports. The stud...
Article
Full-text available
This study aims to assess whether non-financial corporate social responsibility (CSR) information decreases audit risk and audit scope and enables speedier completion of audit reports. The study also investigates whether institutional investors’ ownership (IIO) has an influence on the association between CSR disclosures and audit report lag (ARL).
Article
Full-text available
The main aim of this study is to investigate the influence of institutional investors’ ownership (INOW) on firms’ environmental, social, and governance (ESG) reporting in Saudi Arabia. Using data on ESG reporting from the Bloomberg database for 206 Saudi-listed firms spanning the period from 2010 to 2019 and employing ordinary least squares regress...
Article
Purpose The purpose of this study is to investigate the interplay between institutional investors' ownership (IIO), politically connected firms (POC) and sell-side analysts' stock recommendations (ASR). Design/methodology/approach This study employs ordinary least square (OLS) regression to test the hypotheses. The sample comprises 280 Malaysian p...
Article
Full-text available
The code of corporate governance in Saudi Arabia places a greater focus on social responsibility initiatives by Saudi companies and the reporting of such activities to the community. The current study examines the relationship between corporate governance mechanisms and environmental, social, and governance (ESG) disclosures amongst Saudi companies...
Article
Full-text available
Only a few studies have investigated the association between the characteristics of the chief executive officer (CEO) (i.e., tenure and local or expatriate) and corporate social responsibility (CSR) reporting. Our study adds to the fledgling literature by providing new evidence from Saudi Arabia. Given the dominance of family control among Saudi Ar...
Article
Full-text available
Purpose Motivated by a recent call from DeFond and Zhang (2014) for auditing scholars to use “a richer set of audit firm, auditor office, and individual auditor characteristics to capture competency”, this study aims to extend the related line of research by examining the association between lead engagement partner workload, defined as the number...
Article
Full-text available
Organizations around the world are looking for the development and keep up to date with emerging technology. Thus, they pay more intention to develop their technology infrastructure to improve productivity, effectiveness or to adopt e-Government. However, in reality not all companies adopt and use effectively or even use information technology. And...
Article
Full-text available
Purpose: The purpose of this paper will focus on monitoring and improving corporate governance through earnings quality. In particular, audit committee effectiveness is seen as a significant factor in ensuring effective corporate governance and in view of this, the aim of this paper is to develop a conceptual framework that will examine the impact...
Article
Full-text available
The paper examines the impact of industry type on the accounting numbers relevance regarding three measures for security price known as average security price, closing security price and after three months security price for Jordanian service and manufacturing sectors within 2004-2013. Three regression models are used with and without control varia...
Conference Paper
Full-text available
This study investigates the association between types of institutional investors and audit report lag in Malaysian public listed firms. Our sample consists of 434 companies for the financial year 2009. We find a negative relationship between the long-term institutional investors and audit delay. However, we do not find any significant association b...
Conference Paper
Full-text available
This study investigates the association between types of institutional investors and audit report lag in Malaysian public listed firms. Our sample consists of 434 companies for the financial year 2009. We find a negative relationship between the long-term institutional investors and audit delay. However, we do not find any significant association b...
Article
Full-text available
The escalating accounting irregularities and financial reporting frauds have put the role of audit committee and its effectiveness into the spotlight. Busyness is one of the new challenges faced by the audit committee and to date there has been little agreement on its implication to the audit committee effectiveness. This paper reviews the literatu...
Article
Full-text available
The main objective of this study is to investigate the association of auditor-provided non-audit services and audit firm tenure with earnings management in Malaysian public listed firms. Two measurements, namely, discretionary current accruals based on the performance-adjusted model developed by Ashbaugh, LaFond and Mayhew (2003) and discretionary...
Article
Full-text available
The main objective in this study is to investigate the association between types of institutional investors and the level of discretionary accruals in Malaysian public listed firms. Two measurements, namely discretionary current accruals based on the performance-adjusted model and discretionary total accruals based on modified Jones model are used...
Article
Full-text available
In the era of information and knowledge, effective use of Intellectual Capital (IC) is the most important factor that determines the success of a business leading to sustainable competitiveness. Value creation has been a concern for many years and companies have always been trying to find out the best ways for its improvement. Thus, IC disclosure (...
Article
This paper investigates the association between the internal audit function attributes and audit delay using a sample of 432 publicly traded firms in Malaysia in 2009. In this unique setting, we capitalize on the publicly available data concerning the investment in and the sourcing arrangement of internal audit function. We find a negative relation...

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