Emad Fallatah - Academia.edu (original) (raw)
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Papers by Emad Fallatah
Academy of Accounting and Financial Studies Journal, 2021
There is a growing concern of accounting and auditing regulative bodies around the world in enhan... more There is a growing concern of accounting and auditing regulative bodies around the world in enhancing financial reporting and auditing professions. This paper is among the first effort that aims to investigate the body of literature on IFRS adoption and audit quality by providing a quantitative overview of the academic as well as the professional literature constituting the field of accounting and auditing. Based on the Scopus database containing 1019 documents in IFRS and audit quality research domain between 2005-2019, a bibliometric analysis is conducted using Vosviewer and Microsoft excel tools. Following the adoption of IFRS by the majority of European Union countries and emerging markets and the financial crisis of 2008 that highlighted the importance of audit quality. Findings from the study show that IFRS adoption and audit quality have developed as a young discipline especially in recent years, but despite this fact, they still face some challenges to get a wider audience in accounting and auditing research.
The Journal of Contemporary Issues in Business and Government, 2021
This research investigates the moderating effect of the IFRS adoption on the link between ownersh... more This research investigates the moderating effect of the IFRS adoption on the link between ownership structures and audit quality for listed nonfinancial firms in Saudi Arabia .Data were collected from 165 listed non-financial firms in Saudi Arabia over sixyear periods that represent the pre-IFRS adoption period of 2013 to 2015 and post-IFRS adoption period of 2016 to 2018. Managerial ownership and concentrated ownership were interacted with IFRS adoption for discretionary accruals, a proxy of audit quality, factoring in instrumental variables in the constructs. Dynamic panel model estimation utilizing the two-stage generalized moment method (2 SGMM) was used to analyze the data because of its efficacy in mitigating possible endogeneity problems. The study’s findings reveal that ownership structure weakens audit quality in the pre IFRS adoption period and that the interaction effect of IFRS with ownership structure leads to high audit quality for listed nonfinancial firms in Saudi Ar...
Qualitative researchers and social scientists are increasingly using the internet as a site for s... more Qualitative researchers and social scientists are increasingly using the internet as a site for social research and observation. However, due to unique spatial arrangements online and new modes of social interaction, the internet brings with it a number of complex methodological issues. This paper draws on a case study titled Fan Fiction Online: Celebration or Appropriation? – a qualitative study conducted by the author in 2007 – and seeks to identify significant methodological issues which were encountered in the case study, and by other researchers attempting work of a similar nature. The methodological issues discussed in this paper are related to the following broad themes: the nature of the sample, modes of communication online, the blurring of public and private spaces, and confidentiality, consent and deception. This paper also finds that the discourse surrounding the relationship between online and offline realities may have significant implications for the role of Institutional Review Boards (IRB's) and the consideration of renewed methodological guidelines online. It is suggested that renewed methodological guidelines be developed which address the unique research issues associated with the internet, while considering its relationship with the physical world.
Academy of Accounting and Financial Studies Journal, 2021
There is a growing concern of accounting and auditing regulative bodies around the world in enhan... more There is a growing concern of accounting and auditing regulative bodies around the world in enhancing financial reporting and auditing professions. This paper is among the first effort that aims to investigate the body of literature on IFRS adoption and audit quality by providing a quantitative overview of the academic as well as the professional literature constituting the field of accounting and auditing. Based on the Scopus database containing 1019 documents in IFRS and audit quality research domain between 2005-2019, a bibliometric analysis is conducted using Vosviewer and Microsoft excel tools. Following the adoption of IFRS by the majority of European Union countries and emerging markets and the financial crisis of 2008 that highlighted the importance of audit quality. Findings from the study show that IFRS adoption and audit quality have developed as a young discipline especially in recent years, but despite this fact, they still face some challenges to get a wider audience in accounting and auditing research.
The Journal of Contemporary Issues in Business and Government, 2021
This research investigates the moderating effect of the IFRS adoption on the link between ownersh... more This research investigates the moderating effect of the IFRS adoption on the link between ownership structures and audit quality for listed nonfinancial firms in Saudi Arabia .Data were collected from 165 listed non-financial firms in Saudi Arabia over sixyear periods that represent the pre-IFRS adoption period of 2013 to 2015 and post-IFRS adoption period of 2016 to 2018. Managerial ownership and concentrated ownership were interacted with IFRS adoption for discretionary accruals, a proxy of audit quality, factoring in instrumental variables in the constructs. Dynamic panel model estimation utilizing the two-stage generalized moment method (2 SGMM) was used to analyze the data because of its efficacy in mitigating possible endogeneity problems. The study’s findings reveal that ownership structure weakens audit quality in the pre IFRS adoption period and that the interaction effect of IFRS with ownership structure leads to high audit quality for listed nonfinancial firms in Saudi Ar...
Qualitative researchers and social scientists are increasingly using the internet as a site for s... more Qualitative researchers and social scientists are increasingly using the internet as a site for social research and observation. However, due to unique spatial arrangements online and new modes of social interaction, the internet brings with it a number of complex methodological issues. This paper draws on a case study titled Fan Fiction Online: Celebration or Appropriation? – a qualitative study conducted by the author in 2007 – and seeks to identify significant methodological issues which were encountered in the case study, and by other researchers attempting work of a similar nature. The methodological issues discussed in this paper are related to the following broad themes: the nature of the sample, modes of communication online, the blurring of public and private spaces, and confidentiality, consent and deception. This paper also finds that the discourse surrounding the relationship between online and offline realities may have significant implications for the role of Institutional Review Boards (IRB's) and the consideration of renewed methodological guidelines online. It is suggested that renewed methodological guidelines be developed which address the unique research issues associated with the internet, while considering its relationship with the physical world.