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Toward understanding the self-efficacy of external auditors during COVID-19 : empirical testing of traditional sources and virtual audit proficiency

Baatwah, Saeed Rabea; Al-Ansi, Ali Ali; Al-Moataz, … - In: Journal of financial reporting & accounting : JFRA 21 (2023) 4, pp. 867-894

Persistent link: https://www.econbiz.de/10014381027

Culture and financial reporting quality in GCC countries : what do we know about tribal culture?

Baatwah, Saeed Rabea; Aljaaidi, Khaled Salmen; … - In: International journal of emerging markets 18 (2023) 4, pp. 788-821

Persistent link: https://www.econbiz.de/10014333579

Determinants of industry expertise outsourced IAF : do company and auditor attributes affect the selection?

Baatwah, Saeed Rabea; Aljaaidi, Khaled Salmen; … - In: Cogent business & management 8 (2021) 1, pp. 1-26

Outsourcing the internal aud it function (IAF) is a worldwide practice attractive to companies, practitioners and regulators because it is believed that providers of this function are objective and competent and can provide high-quality audit. This study explores the potential influence of...

Persistent link: https://www.econbiz.de/10012643068

Does KAM disclosure make a difference in emerging markets? : an investigation into audit fees and report lag

Baatwah, Saeed Rabea; Al-Moataz, Ehsan Saleh; Omer, … - In: International journal of emerging markets 19 (2024) 3, pp. 798-821

Persistent link: https://www.econbiz.de/10014487491

Is the impact of audit effort on quality of auditors' performance contingent on virtual audit proficiency? : an auditors' perspective during the COVID-19 pandemic

Al-Ansi, Ali Ali - In: Cogent business & management 9 (2022) 1, pp. 1-18

In this study the researcher aims to investigate the effect of virtual audit proficiency on both audit effort and quality of auditors' performance during the COVID-19 pandemic. Moreover, the researcher investigates the effect of audit effort on the quality of auditors' performance during the...

Persistent link: https://www.econbiz.de/10014443911

Corporate governance mechanisms and audit report timeliness : empirical evidence from Oman

Baatwah, Saeed Rabea; Salleh, Zalailah; Amad, Norsiah - In: International journal of accounting, auditing and … 11 (2015) 3/4, pp. 312-337

Persistent link: https://www.econbiz.de/10011526812

CEO characteristics and audit report timeliness : do CEO tenure and financial expertise matter?

Baatwah, Saeed Rabea; Salleh, Zalailah; Norsiah Ahmad - In: Managerial auditing journal 30 (2015) 8/9, pp. 998-1022

Persistent link: https://www.econbiz.de/10011459738

High-quality auditors vs. high-quality audit : the reality in Oman

Baatwah, Saeed Rabea; Salleh, Zalailah; Norsiah Ahmad - In: Afro-Asian Journal of Finance and Accounting : AAJFA 8 (2018) 3, pp. 209-236

Persistent link: https://www.econbiz.de/10011936287

The effect of the board of directors, audit committee, and institutional ownership on carbon disclosure quality : the moderating effect of environmental committee

Abbas Abdelrahman Adam; Salleh, Zalailah; Alahdal, Waleed M. - In: Corporate social responsibility and environmental management 32 (2025) 2, pp. 2254-2270

Persistent link: https://www.econbiz.de/10015333582

Culture and financial reporting quality in GCC countries : what do we know about tribal culture?

Baatwah, Saeed Rabea; Aljaaidi, Khaled Salmen; … - In: International Journal of Emerging Markets (2021)

Purpose: Although the effect of culture on financial reporting practices has been addressed in earlier studies, the existing empirical evidence totally neglects an important dimension in Gulf Cooperation Council (GCC) markets: tribal culture. The authors fill this gap in...

Persistent link: https://www.econbiz.de/10012639042