Maher Abulaila - Academia.edu (original) (raw)

Papers by Maher Abulaila

Research paper thumbnail of The Association Between Audit Report Lag And Audit Quality, And Audit Committee In The Saudi Arabia Context

Elementary Education Online, 2021

Research paper thumbnail of The Impact of Ifrs Application on Asymmetry Accounting Information and Quality of Earnings

This paper tried to study and analyze the impact of international financial reporting standards (... more This paper tried to study and analyze the impact of international financial reporting standards (IFRS) application on the asymmetry of accounting information and the impact on the quality of accounting profits. The study used the Saudi insurance sector in the application of the study due to its commitment to adapt IFRS since 2009; the study analyzing period was divided into two periods. The first period was before the application of IFRS (20072009), while the second period represents what after the application of IFRS (2010-2012) so it consistent with the goal of the study. The total number of the sample companies has reached (20) companies in each year. The study tested (9) variables in each company for a period of (6) connected years, bringing the total number of views (1080) Shows. Hypotheses testing finding exposed that there is a relationship between the application of IFRS and the asymmetry of accounting information, and there is a significant relationship between the applicat...

Research paper thumbnail of The Role of International Standards for Internal Auditing to Reduce Financial and Administrative Corruption on Public Shareholding Companies in the Kingdom of Saudi Arabia

Academy of Accounting and Financial Studies Journal, 2020

Introducing and fortifying the internal audit function is a channel of improving the organization... more Introducing and fortifying the internal audit function is a channel of improving the organization's governance and control systems. According to Asiedu & Deffor (2017), over the years, research studies have questioned the impact of the internal audit function in acting as both a buffer and control against fraud and other external malpractice exposure. Besides, an internal audit has significantly contributed to reinforcing the internal controls of the organization (Burt, 2016). The scope of the impact, use, merits, and demerits of internal auditing in reducing financial and administrative corruption on the public joint-stock companies in Saudi Arabia is yet to be fully explored. Therefore, this study aimed to highlight the effect of applying international standards for internal auditing, investigate ways to reduce corruption on the public joint-stock companies in Saudi Arabia through the international standards set for the internal audit function and to examine the scale of inter...

Research paper thumbnail of Measuring Earnings Quality in Saudi Arabia Insurance Companies

Earnings Quality represents the declared earnings capacity in expressing the true performance of ... more Earnings Quality represents the declared earnings capacity in expressing the true performance of the economic unit in addition to the continuity of earnings for the coming periods, as well as its current ability to predict future earnings. As a result of the importance of this accounting tool in measuring the results of the operational performance of economic units, the two researchers proposed a number of quantitative models aiming to measure earnings quality in insurance companies. The researchers developed some models used in earlier studies by introducing some variables into the model that would increase the explanatory capacity of the model. The study found that the proposed model is capable of measuring earnings quality in insurance companies in addition to its ability to accurately predict future earnings. The proposed classification of insurance companies in the Kingdom of Saudi Arabia according to the level of earnings quality has been achieved through the application of th...

Research paper thumbnail of The Balance between Liquidity and Profitability in Commercial Banks (Saudi Arabia)

Research Journal of Finance and Accounting, 2016

This study is aimed to measure and evaluate the profitability and liquidity of Saudi commercial b... more This study is aimed to measure and evaluate the profitability and liquidity of Saudi commercial banks. The subject of study is selected due to the increasing number of business transactions and development financing in the Saudi Arabian economy and the increasing variation and sophistication of bank services.The study is based on the secondary data which has been collected from balance sheet and income statements of banks, their websites, and related web pages of Saudi stock exchange (Tadawul) and Saudi Arabian Monetary Agency (SAMA) on the internet. Hypotheses testing finding exposed that there is no relationship between the total assets of bank and its profitability. Moreover, there is relationship between customer deposits and the amount of personal loan. Also, there is relationship between numbers of branches and banks liquidity (customer deposits).Based on the result above, researchers recommend Saudi banks to take the opportunity of enter the Islamic banking service. Bank who ...

Research paper thumbnail of The Impact of Quality Cost on Financial Performance of Banks Operating in Jordan

This study aimed at examining the impact of quality cost on the financial performance of banks op... more This study aimed at examining the impact of quality cost on the financial performance of banks operating in Jordan. The population of the study consisted of the (25) banks operating in Jordan, while the sample included (12) banks for which all needed data for the period (2009-2015) were available. These banks formed (48%) of the population.To achieve its objectives, the study employed the analytical descriptive approach, where data on the variables of the study were obtained from the sample banks' annual financial reports. The independent variable of the study (quality cost) was measured by preventive costs, appraisal costs, internal failure costs, and external failure costs. While the dependent variable (performance) was measured by three financial indicators (return on assets, earnings per share and Tobin Q). In addition, the control variable (bank size) was measured by the total assets of the bank. A number of statistical techniques were used in analyzing the data, such as, (means, standard deviations, multiple regression, Hausman Test). E views statistical program was used to analyze the data.The study reached to a number of results, the most important of which is that banks operating in Jordan are concerned about quality activities. In general, the results indicated the existence of a statistically significant effect of quality cost on financial performance. The study also indicated that there are variations in the effect of the quality costs dimensions (negative and positives) on the financial performance indicators. Furthermore, the results indicated that the size of the bank is the most important variable in affecting the performance of banks operating in Jordan.The study concluded with a number of recommendations, the most important of which is that banks must give attention to appraisal costs because the results of the study indicated that there is a positive effect of these costs on the returns of assets and on Tobin Q. The study also recommended that banks must improve the effectiveness of their strategic decisions taken towards the use of their assets in generating profits through increasing their investments. In addition, there is a necessity of increasing the investment in the preventive costs because they have an important role in reducing the internal failure costs and the external failure costs that result from not complying with the quality requirement.

Research paper thumbnail of The Association Between Audit Report Lag And Audit Quality, And Audit Committee In The Saudi Arabia Context

Elementary Education Online, 2021

Research paper thumbnail of The Impact of Ifrs Application on Asymmetry Accounting Information and Quality of Earnings

This paper tried to study and analyze the impact of international financial reporting standards (... more This paper tried to study and analyze the impact of international financial reporting standards (IFRS) application on the asymmetry of accounting information and the impact on the quality of accounting profits. The study used the Saudi insurance sector in the application of the study due to its commitment to adapt IFRS since 2009; the study analyzing period was divided into two periods. The first period was before the application of IFRS (20072009), while the second period represents what after the application of IFRS (2010-2012) so it consistent with the goal of the study. The total number of the sample companies has reached (20) companies in each year. The study tested (9) variables in each company for a period of (6) connected years, bringing the total number of views (1080) Shows. Hypotheses testing finding exposed that there is a relationship between the application of IFRS and the asymmetry of accounting information, and there is a significant relationship between the applicat...

Research paper thumbnail of The Role of International Standards for Internal Auditing to Reduce Financial and Administrative Corruption on Public Shareholding Companies in the Kingdom of Saudi Arabia

Academy of Accounting and Financial Studies Journal, 2020

Introducing and fortifying the internal audit function is a channel of improving the organization... more Introducing and fortifying the internal audit function is a channel of improving the organization's governance and control systems. According to Asiedu & Deffor (2017), over the years, research studies have questioned the impact of the internal audit function in acting as both a buffer and control against fraud and other external malpractice exposure. Besides, an internal audit has significantly contributed to reinforcing the internal controls of the organization (Burt, 2016). The scope of the impact, use, merits, and demerits of internal auditing in reducing financial and administrative corruption on the public joint-stock companies in Saudi Arabia is yet to be fully explored. Therefore, this study aimed to highlight the effect of applying international standards for internal auditing, investigate ways to reduce corruption on the public joint-stock companies in Saudi Arabia through the international standards set for the internal audit function and to examine the scale of inter...

Research paper thumbnail of Measuring Earnings Quality in Saudi Arabia Insurance Companies

Earnings Quality represents the declared earnings capacity in expressing the true performance of ... more Earnings Quality represents the declared earnings capacity in expressing the true performance of the economic unit in addition to the continuity of earnings for the coming periods, as well as its current ability to predict future earnings. As a result of the importance of this accounting tool in measuring the results of the operational performance of economic units, the two researchers proposed a number of quantitative models aiming to measure earnings quality in insurance companies. The researchers developed some models used in earlier studies by introducing some variables into the model that would increase the explanatory capacity of the model. The study found that the proposed model is capable of measuring earnings quality in insurance companies in addition to its ability to accurately predict future earnings. The proposed classification of insurance companies in the Kingdom of Saudi Arabia according to the level of earnings quality has been achieved through the application of th...

Research paper thumbnail of The Balance between Liquidity and Profitability in Commercial Banks (Saudi Arabia)

Research Journal of Finance and Accounting, 2016

This study is aimed to measure and evaluate the profitability and liquidity of Saudi commercial b... more This study is aimed to measure and evaluate the profitability and liquidity of Saudi commercial banks. The subject of study is selected due to the increasing number of business transactions and development financing in the Saudi Arabian economy and the increasing variation and sophistication of bank services.The study is based on the secondary data which has been collected from balance sheet and income statements of banks, their websites, and related web pages of Saudi stock exchange (Tadawul) and Saudi Arabian Monetary Agency (SAMA) on the internet. Hypotheses testing finding exposed that there is no relationship between the total assets of bank and its profitability. Moreover, there is relationship between customer deposits and the amount of personal loan. Also, there is relationship between numbers of branches and banks liquidity (customer deposits).Based on the result above, researchers recommend Saudi banks to take the opportunity of enter the Islamic banking service. Bank who ...

Research paper thumbnail of The Impact of Quality Cost on Financial Performance of Banks Operating in Jordan

This study aimed at examining the impact of quality cost on the financial performance of banks op... more This study aimed at examining the impact of quality cost on the financial performance of banks operating in Jordan. The population of the study consisted of the (25) banks operating in Jordan, while the sample included (12) banks for which all needed data for the period (2009-2015) were available. These banks formed (48%) of the population.To achieve its objectives, the study employed the analytical descriptive approach, where data on the variables of the study were obtained from the sample banks' annual financial reports. The independent variable of the study (quality cost) was measured by preventive costs, appraisal costs, internal failure costs, and external failure costs. While the dependent variable (performance) was measured by three financial indicators (return on assets, earnings per share and Tobin Q). In addition, the control variable (bank size) was measured by the total assets of the bank. A number of statistical techniques were used in analyzing the data, such as, (means, standard deviations, multiple regression, Hausman Test). E views statistical program was used to analyze the data.The study reached to a number of results, the most important of which is that banks operating in Jordan are concerned about quality activities. In general, the results indicated the existence of a statistically significant effect of quality cost on financial performance. The study also indicated that there are variations in the effect of the quality costs dimensions (negative and positives) on the financial performance indicators. Furthermore, the results indicated that the size of the bank is the most important variable in affecting the performance of banks operating in Jordan.The study concluded with a number of recommendations, the most important of which is that banks must give attention to appraisal costs because the results of the study indicated that there is a positive effect of these costs on the returns of assets and on Tobin Q. The study also recommended that banks must improve the effectiveness of their strategic decisions taken towards the use of their assets in generating profits through increasing their investments. In addition, there is a necessity of increasing the investment in the preventive costs because they have an important role in reducing the internal failure costs and the external failure costs that result from not complying with the quality requirement.