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Papers by Abdullah Al-Awadhi
International Journal of Business Administration, Mar 5, 2023
The COVID-19 pandemic had a devastating effect on the global economy, and Kuwait had its fair sha... more The COVID-19 pandemic had a devastating effect on the global economy, and Kuwait had its fair share. This study examines the impact of COVID-19 on the performance of banks in Kuwait. A pre-and post-COVID-19 statistical analysis was conducted between the largest conventional and Islamic banks in Kuwait. The correlation coefficient and analysis of variance are conducted at the 5% level of significance and 95% confidence level. Additionally, a comparative approach is adopted to ensure the proper analysis of the effect of COVID-19 on the performance of 10 banks in Kuwait. Findings reveal that the COVID-19 pandemic had a great impact on the profitability of the financial institutions in Kuwait; the COVID-19 pandemic did not have any negative effect on the performance of the stock prices of the banks in Kuwait
Journal of Emerging Technologies in Accounting, Mar 1, 2019
ABSTRACTSelecting prospective programs in higher education can be a problematic and inefficient t... more ABSTRACTSelecting prospective programs in higher education can be a problematic and inefficient task for applicants. In particular, one of the most significant challenges entails locating a specific subset of programs likely to be a good fit. In this paper, clustering techniques are employed in evaluating a specifically created data set of AACSB-accredited doctoral programs in accounting so as to aggregate them by type. In so doing, one is then better positioned to identify which schools best align with his/her relevant characteristics and objectives, thus gaining insight concerning the most appropriate subset of schools to initially consider for application purposes. This approach provides meaningful differentiation between the various program types, offers a means for improving productivity relative to the university application process, and demonstrates promise as an initial foundation for eventual construction of a program recommendation system for use in ostensibly any program application initiative within the higher education domain.
Emerald Publishing Limited eBooks, Mar 8, 2018
The purpose of this white paper is to discuss the evolution of auditing and the history of the tr... more The purpose of this white paper is to discuss the evolution of auditing and the history of the traditional audit. This white paper is the second essay in the update to the 1999 CICA and AICPA Research Report on Continuous Auditing. This paper is published by the AICPA Assurance Services Executive Committee's Emerging Assurance Technologies Task Force with the intent of offering insight into the traditional audit approach, how it has evolved, and how it might continue to evolve into the future audit. This paper is also intended to provide an improved understanding of movements that have taken and are taking place relative to technology such that readers might better envision how accountants will continue to be the assurance providers of choice in the evolving real-time global economy. The subject matter outlined in this paper is of interest to AICPA members and those in the accounting profession as a whole. DISCLAIMER: This publication has not been approved, disapproved or otherwise acted upon by any senior technical committees of, and does not represent an official position of, the American Institute of Certified Public Accountants. It is distributed with the understanding that the contributing authors and editors, and the publisher, are not rendering legal, accounting, or other professional services in this publication. If legal advice or other expert assistance is required, the services of a competent professional should be sought.
Social Science Research Network, 2013
International Journal of Business Information Systems
Albert Einstein once wrote, "My particular ability does not lie in mathematical calculation, but ... more Albert Einstein once wrote, "My particular ability does not lie in mathematical calculation, but rather in visualizing effects, possibilities, and consequences." Today, the web, cloud, virtual reality, enterprise resource planning (ERP) systems and other evolving technologies are increasing the stream of data in all areas, thus the need for "visualizing effects, possibilities, and consequences", is necessary to reduce the volume to a manageable size and focus on those crucial data points. With the advent of such "Big Data", businesses are now so overwhelmed by these data cascading into and through their business operations. They are faced with major challenges in processing and analyzing data. Furthermore, auditors will need to rely on more advance techniques throughout the audit cycle since traditional techniques are becoming less and less effective and efficient in the Big Data environment. Data visualization is one solution that presents information in ways that engages the use of the human's cognitive and visual abilities. It is the process of converting raw data into some visual form. It helps by shifting the cognitive load coupled with the understanding of Big Data, to the human perceptual system through graphics and visuals. Data visualization helps auditors gain better insights, draw better conclusions and ultimately improve the audit process. iii This dissertation will contribute to the existing literature by exploring the application of various data visualization techniques in auditing. Despite being widely used in other fields such as medicine and engineering, the auditing profession has been behind in their usage of data visualization, and this dissertation will attempt to bridge this gap. Specifically, it will look into and analyze the existing literature and their usage of data visualization techniques to shed light and understand its current evolution and its future trend. It will also contribute by providing two illustrations of how exploratory and explanatory data visualization can be applied in the audit profession. The first will demonstrate how it can be applied in the audit planning stage, where little is known about the data. The second will illustrate how an expert visual dashboard can be applied in the area of procurement cards for the purpose of audit monitoring and control. iv ACKNOWLEDGMENTS It is my great pleasure to thank the many people who have made this dissertation possible. It is difficult to overstate my gratitude to my mentor and Ph.D. advisor, Dr. Miklos Vasarhelyi. His encouragement and support during my Ph.D. study at Rutgers University helped me complete this dissertation. His enthusiasm, inspiration, and critiques helped me become a better researcher. I would also like to gratefully acknowledge the contributions and guidance of my dissertation committee members, Dr. Michael Alles for his insightful feedback and open door policy, Dr. Helen Brown-Liburd for her supportive words and advice, and Dr Asli Basoglu for her appreciative comments and guidance. I am indebted to my many colleagues and friends for providing helpful comments and a stimulating environment in which to learn and grow. Particularly, Deniz Applebaum and Paul Byrnes for their participation and feedback during data collection and analysis, and Dr. Hussain Issa for his passionate support and help during my research. I would also like to thank Lisa Koors for giving her time and effort during the knowledge elicitation phase. I also wish to thank my entire family for providing love, support, and encouragement throughout my academic years, specifically my mother and father who raised me, supported me, taught me, and loved me. Lastly, and most importantly I would like to give great acknowledgement, appreciation, and thanks to my lovely wife Moneera Altawari, who stood beside me and v supported me throughout my studies. I will never forget the sacrifices she made on behalf of my education and career. vi
International Journal of Business Administration
The COVID-19 pandemic had a devastating effect on the global economy, and Kuwait had its fair sha... more The COVID-19 pandemic had a devastating effect on the global economy, and Kuwait had its fair share. This study examines the impact of COVID-19 on the performance of banks in Kuwait. A pre-and post-COVID-19 statistical analysis was conducted between the largest conventional and Islamic banks in Kuwait. The correlation coefficient and analysis of variance are conducted at the 5% level of significance and 95% confidence level. Additionally, a comparative approach is adopted to ensure the proper analysis of the effect of COVID-19 on the performance of 10 banks in Kuwait. Findings reveal that the COVID-19 pandemic had a great impact on the profitability of the financial institutions in Kuwait; the COVID-19 pandemic did not have any negative effect on the performance of the stock prices of the banks in Kuwait.
Journal of Emerging Technologies in Accounting, 2019
ABSTRACTSelecting prospective programs in higher education can be a problematic and inefficient t... more ABSTRACTSelecting prospective programs in higher education can be a problematic and inefficient task for applicants. In particular, one of the most significant challenges entails locating a specific subset of programs likely to be a good fit. In this paper, clustering techniques are employed in evaluating a specifically created data set of AACSB-accredited doctoral programs in accounting so as to aggregate them by type. In so doing, one is then better positioned to identify which schools best align with his/her relevant characteristics and objectives, thus gaining insight concerning the most appropriate subset of schools to initially consider for application purposes. This approach provides meaningful differentiation between the various program types, offers a means for improving productivity relative to the university application process, and demonstrates promise as an initial foundation for eventual construction of a program recommendation system for use in ostensibly any program ...
Continuous Auditing, 2018
The purpose of this white paper is to discuss the evolution of auditing and the history of the tr... more The purpose of this white paper is to discuss the evolution of auditing and the history of the traditional audit. This white paper is the second essay in the update to the 1999 CICA and AICPA Research Report on Continuous Auditing. This paper is published by the AICPA Assurance Services Executive Committee's Emerging Assurance Technologies Task Force with the intent of offering insight into the traditional audit approach, how it has evolved, and how it might continue to evolve into the future audit. This paper is also intended to provide an improved understanding of movements that have taken and are taking place relative to technology such that readers might better envision how accountants will continue to be the assurance providers of choice in the evolving real-time global economy. The subject matter outlined in this paper is of interest to AICPA members and those in the accounting profession as a whole. DISCLAIMER: This publication has not been approved, disapproved or otherwise acted upon by any senior technical committees of, and does not represent an official position of, the American Institute of Certified Public Accountants. It is distributed with the understanding that the contributing authors and editors, and the publisher, are not rendering legal, accounting, or other professional services in this publication. If legal advice or other expert assistance is required, the services of a competent professional should be sought.
SSRN Electronic Journal, 2013
International Journal of Business Administration, Mar 5, 2023
The COVID-19 pandemic had a devastating effect on the global economy, and Kuwait had its fair sha... more The COVID-19 pandemic had a devastating effect on the global economy, and Kuwait had its fair share. This study examines the impact of COVID-19 on the performance of banks in Kuwait. A pre-and post-COVID-19 statistical analysis was conducted between the largest conventional and Islamic banks in Kuwait. The correlation coefficient and analysis of variance are conducted at the 5% level of significance and 95% confidence level. Additionally, a comparative approach is adopted to ensure the proper analysis of the effect of COVID-19 on the performance of 10 banks in Kuwait. Findings reveal that the COVID-19 pandemic had a great impact on the profitability of the financial institutions in Kuwait; the COVID-19 pandemic did not have any negative effect on the performance of the stock prices of the banks in Kuwait
Journal of Emerging Technologies in Accounting, Mar 1, 2019
ABSTRACTSelecting prospective programs in higher education can be a problematic and inefficient t... more ABSTRACTSelecting prospective programs in higher education can be a problematic and inefficient task for applicants. In particular, one of the most significant challenges entails locating a specific subset of programs likely to be a good fit. In this paper, clustering techniques are employed in evaluating a specifically created data set of AACSB-accredited doctoral programs in accounting so as to aggregate them by type. In so doing, one is then better positioned to identify which schools best align with his/her relevant characteristics and objectives, thus gaining insight concerning the most appropriate subset of schools to initially consider for application purposes. This approach provides meaningful differentiation between the various program types, offers a means for improving productivity relative to the university application process, and demonstrates promise as an initial foundation for eventual construction of a program recommendation system for use in ostensibly any program application initiative within the higher education domain.
Emerald Publishing Limited eBooks, Mar 8, 2018
The purpose of this white paper is to discuss the evolution of auditing and the history of the tr... more The purpose of this white paper is to discuss the evolution of auditing and the history of the traditional audit. This white paper is the second essay in the update to the 1999 CICA and AICPA Research Report on Continuous Auditing. This paper is published by the AICPA Assurance Services Executive Committee's Emerging Assurance Technologies Task Force with the intent of offering insight into the traditional audit approach, how it has evolved, and how it might continue to evolve into the future audit. This paper is also intended to provide an improved understanding of movements that have taken and are taking place relative to technology such that readers might better envision how accountants will continue to be the assurance providers of choice in the evolving real-time global economy. The subject matter outlined in this paper is of interest to AICPA members and those in the accounting profession as a whole. DISCLAIMER: This publication has not been approved, disapproved or otherwise acted upon by any senior technical committees of, and does not represent an official position of, the American Institute of Certified Public Accountants. It is distributed with the understanding that the contributing authors and editors, and the publisher, are not rendering legal, accounting, or other professional services in this publication. If legal advice or other expert assistance is required, the services of a competent professional should be sought.
Social Science Research Network, 2013
International Journal of Business Information Systems
Albert Einstein once wrote, "My particular ability does not lie in mathematical calculation, but ... more Albert Einstein once wrote, "My particular ability does not lie in mathematical calculation, but rather in visualizing effects, possibilities, and consequences." Today, the web, cloud, virtual reality, enterprise resource planning (ERP) systems and other evolving technologies are increasing the stream of data in all areas, thus the need for "visualizing effects, possibilities, and consequences", is necessary to reduce the volume to a manageable size and focus on those crucial data points. With the advent of such "Big Data", businesses are now so overwhelmed by these data cascading into and through their business operations. They are faced with major challenges in processing and analyzing data. Furthermore, auditors will need to rely on more advance techniques throughout the audit cycle since traditional techniques are becoming less and less effective and efficient in the Big Data environment. Data visualization is one solution that presents information in ways that engages the use of the human's cognitive and visual abilities. It is the process of converting raw data into some visual form. It helps by shifting the cognitive load coupled with the understanding of Big Data, to the human perceptual system through graphics and visuals. Data visualization helps auditors gain better insights, draw better conclusions and ultimately improve the audit process. iii This dissertation will contribute to the existing literature by exploring the application of various data visualization techniques in auditing. Despite being widely used in other fields such as medicine and engineering, the auditing profession has been behind in their usage of data visualization, and this dissertation will attempt to bridge this gap. Specifically, it will look into and analyze the existing literature and their usage of data visualization techniques to shed light and understand its current evolution and its future trend. It will also contribute by providing two illustrations of how exploratory and explanatory data visualization can be applied in the audit profession. The first will demonstrate how it can be applied in the audit planning stage, where little is known about the data. The second will illustrate how an expert visual dashboard can be applied in the area of procurement cards for the purpose of audit monitoring and control. iv ACKNOWLEDGMENTS It is my great pleasure to thank the many people who have made this dissertation possible. It is difficult to overstate my gratitude to my mentor and Ph.D. advisor, Dr. Miklos Vasarhelyi. His encouragement and support during my Ph.D. study at Rutgers University helped me complete this dissertation. His enthusiasm, inspiration, and critiques helped me become a better researcher. I would also like to gratefully acknowledge the contributions and guidance of my dissertation committee members, Dr. Michael Alles for his insightful feedback and open door policy, Dr. Helen Brown-Liburd for her supportive words and advice, and Dr Asli Basoglu for her appreciative comments and guidance. I am indebted to my many colleagues and friends for providing helpful comments and a stimulating environment in which to learn and grow. Particularly, Deniz Applebaum and Paul Byrnes for their participation and feedback during data collection and analysis, and Dr. Hussain Issa for his passionate support and help during my research. I would also like to thank Lisa Koors for giving her time and effort during the knowledge elicitation phase. I also wish to thank my entire family for providing love, support, and encouragement throughout my academic years, specifically my mother and father who raised me, supported me, taught me, and loved me. Lastly, and most importantly I would like to give great acknowledgement, appreciation, and thanks to my lovely wife Moneera Altawari, who stood beside me and v supported me throughout my studies. I will never forget the sacrifices she made on behalf of my education and career. vi
International Journal of Business Administration
The COVID-19 pandemic had a devastating effect on the global economy, and Kuwait had its fair sha... more The COVID-19 pandemic had a devastating effect on the global economy, and Kuwait had its fair share. This study examines the impact of COVID-19 on the performance of banks in Kuwait. A pre-and post-COVID-19 statistical analysis was conducted between the largest conventional and Islamic banks in Kuwait. The correlation coefficient and analysis of variance are conducted at the 5% level of significance and 95% confidence level. Additionally, a comparative approach is adopted to ensure the proper analysis of the effect of COVID-19 on the performance of 10 banks in Kuwait. Findings reveal that the COVID-19 pandemic had a great impact on the profitability of the financial institutions in Kuwait; the COVID-19 pandemic did not have any negative effect on the performance of the stock prices of the banks in Kuwait.
Journal of Emerging Technologies in Accounting, 2019
ABSTRACTSelecting prospective programs in higher education can be a problematic and inefficient t... more ABSTRACTSelecting prospective programs in higher education can be a problematic and inefficient task for applicants. In particular, one of the most significant challenges entails locating a specific subset of programs likely to be a good fit. In this paper, clustering techniques are employed in evaluating a specifically created data set of AACSB-accredited doctoral programs in accounting so as to aggregate them by type. In so doing, one is then better positioned to identify which schools best align with his/her relevant characteristics and objectives, thus gaining insight concerning the most appropriate subset of schools to initially consider for application purposes. This approach provides meaningful differentiation between the various program types, offers a means for improving productivity relative to the university application process, and demonstrates promise as an initial foundation for eventual construction of a program recommendation system for use in ostensibly any program ...
Continuous Auditing, 2018
The purpose of this white paper is to discuss the evolution of auditing and the history of the tr... more The purpose of this white paper is to discuss the evolution of auditing and the history of the traditional audit. This white paper is the second essay in the update to the 1999 CICA and AICPA Research Report on Continuous Auditing. This paper is published by the AICPA Assurance Services Executive Committee's Emerging Assurance Technologies Task Force with the intent of offering insight into the traditional audit approach, how it has evolved, and how it might continue to evolve into the future audit. This paper is also intended to provide an improved understanding of movements that have taken and are taking place relative to technology such that readers might better envision how accountants will continue to be the assurance providers of choice in the evolving real-time global economy. The subject matter outlined in this paper is of interest to AICPA members and those in the accounting profession as a whole. DISCLAIMER: This publication has not been approved, disapproved or otherwise acted upon by any senior technical committees of, and does not represent an official position of, the American Institute of Certified Public Accountants. It is distributed with the understanding that the contributing authors and editors, and the publisher, are not rendering legal, accounting, or other professional services in this publication. If legal advice or other expert assistance is required, the services of a competent professional should be sought.
SSRN Electronic Journal, 2013