Riham Muqattash

Al Ain University · Department of Business Administration

In recent years, the importance of audit quality has garnered significant attention by managements, academics and the general public. In this study, we examine the relationship between Big N auditors and earnings quality in the Middle Eastern and North African (MENA) countries, where cultural and institutional contexts are quite different from thos...

The COVID-19 pandemic and its economic ramifications have heightened the need for investors and other stakeholders to have access to higher quality financial information. In this study, we explore the impact of the current pandemic on firm value and financial reporting in relation to the International Financial Reporting Standards (IFRS) from the v...

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 perio...

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 cour...

In response to the call for interdisciplinary research on the potential effects of the coronavirus pandemic [1], this article presents a novel data set on individuals' COVID-19 vaccine preferences in the United Arab Emirates (UAE). The menu of our stated preference survey questionnaire is framed based on the World Health Organization's (WHO) SAGE w...

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...

Board Characteristics, Ownership structure and Corporate Social Responsibility Disclosures: Evidence from ADX listed Companies Mohamed Chakib Kolsi Department of Accounting, Emirates College of Technology, Abu Dhabi UAE E-Mail: Mohamed.Kolsi@ect.ac.ae Riham Muqattash Al Ain University of Sciences and Technology, UAE E-Mail: Riham.Muqattash@aau...

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...

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 conter...

This paper explores internal audit function (IAF) outsourcing practices in Abu Dhabi Stock Exchange (ADX). It examines the effect of the determinants, such as independence of the external provider, cost saving, technical competence, corporate governance strategy, and company size, on the decision to outsource the IAF in UAE. A questionnaire has bee...

Internal auditors are considered part of an organization's management team. However, because internal auditors are expected to review manage- ment's performance, this can create significant tension within an organiza- tion, since auditors' independence from management is crucial to an objective assessment of management's actions. This paper explore...

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...