د. ريهام سليمان مقطش

أستاذ مشارك

مقر أبوظبي

+971 2 6133515

Riham.Muqattash@aau.ac.ae

التعليم

Ph.D. Accounting, Amman Arab University, Jordan

Master of Accounting, The Arab Academy for Banking and Finance Sciences, Jordan

BSc of Accounting, Yarmouk University, Jordan

الاهتمامات البحثية

Auditing, Internal Auditors Objectivity,  Corporate Governance, Accounting Standards, Corporate Social Responsibility, Audit Committees, Financial Reporting (IFRS)

منشورات مختارة

      • Al-Hiyari, A., Kolsi, M. C., & Muqattash, R. (2022). Big N auditors and the quality of earnings: Evidence from Middle Eastern and North African countries. Journal of General Management47(4), 195-212.  https://doi.org/10.1177/030630702110311
      • Kolsi, M. C., Muqattash,  R. & Al Hiyari (2021). How do external auditor attributes impact corporate social responsibility disclosures: empirical evidence from ADX-listed companies. Social Responsibility Journalhttps://doi.org/10.1108/SRJ-02-2020-0041.
      • Niankara, I., Muqattash, R., Niankara, A., & Traoret, R. I. (2020). COVID-19 vaccine development in a quadruple helix innovation system: uncovering the preferences of the fourth helix in the UAE. Journal of Open Innovation: Technology, Market, and Complexity6(4), 132. https://doi.org/10.3390/joitmc6040132
      • Muqattash, R., Niankara, I., & Traoret, R. I. (2020). Survey data for COVID-19 vaccine preference analysis in the United Arab Emirates. Data in brief33, 106446. https://doi.org/10.1016/j.dib.2020.106446
      • Qasim, A., Muqattash, R., & Al Barghouthi, S. (2019). Examining the relationship between audit committee effectiveness and audit fees: An empirical investigation on companies listed in the UAE financial markets. Electronic Journal of Applied Statistical Analysis12(1), 263-276. https://doi.org/10.1285/i20705948v12n1p263
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المواد التدريسية

Principles of Financial Accounting, Cost Accounting, Operational Auditing, Taxation, Government Accounting, Accounting Theory, Accounting for Banks, Computerized Accounting (Alpha system),  Advanced Accounting, Financial Statement Analysis, Intermediate Accounting I, Intermediate Accounting II, International Accounting, Principles of Managerial Accounting, Principles of Financial Management, Accounting Information Systems, Organizational Behavior,  Principles of Management, Business Ethics.

 

أهداف التنمية المستدامة المرتبطة بالخبرات

في عام 2015 اتفقت الدول الأعضاء في الأمم المتحدة على 17 هدفًا للتنمية المستدامة لإنهاء الفقر، وحماية الكوكب، وضمان الرفاه للجميع.

تساهم خبرة هذه الشخصية في أهداف التنمية المستدامة التالية:

  

العضويات

  •  Member in the Institute of Management Accountant (IMA), January 2020.
  • Member in the American Institute of Internal Auditors and UAA  from 2017 up to now.
  • Member in the Australian Institute of Internal Auditors form 2005-2010.

 

 

الذكاء الاصطناعي

Financial Inclusion, Saving and Borrowing Behaviors in the United Arab Emirates and the United States: A Comparative Analysis

سبتمبر 23, 2019

/ Ibrahim Niankara / Riham Muqattash

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 conterparts using the Lagrange multiplier test, followed by a contrast between the fully-parametric and semi-parametric specifications of the saving and borrowing equations. Based on model performance measures, the semi-parametric bivariate probit specification is identified as a better framework for describing the two processes of saving and borrowing, with a correlation coefficient of 12.3%. Although no significant difference exists between UAE and US residents in borrowing behavior, we find that US residents are 31.4% more likely to save than their UAE counterparts. In addition, and in line with the Permanent Income Hypothesis, the results reveal the absence of an income based saving or borrowing gradient in the two countries. Conversely, we found the prevalence of a gender based saving (12.4%) and borrowing (13.8%) inequality in favor of the male gender. Furthermore, access to a bank account and a debit card, companies policy of direct wage and salary transfer, and government transfer programs with direct deposit options are all financial inclusion strategies that are found to significantly raise the likelihood of saving and borrowing. As such, companies with payroll practices based on cash or physical paycheck issuing, especially in the US, should revise such policy to create more financial inclusion, and thereby more saving potential which in turn would contribute to further borrowing, investment and growth of the national economy.


الذكاء الاصطناعي

Factors affecting internal auditors’ objectivity: individual-level evidence from the United Arab Emirates

نوفمبر 10, 2017

/ Riham Muqattash

Internal auditors are considered part of an organization's management team. However, because internal auditors are expected to review management's performance, this can create significant tension within an organization, since auditors' independence from management is crucial to an objective assessment of management's actions. This paper explores the individual-level factors affecting internal auditors' objectivity in companies in two sectors, banking and insurance, listed in Abu Dhabi Securities Exchange (ADX). A questionnaire was designed and distributed to the internal audit department in both sectors. Results indicate a negative relationship between individual- level factors and the objectivity of the internal auditors', and a significant positive relationship between internal auditors' objectivity and other factors (i.e., experience, qualifications, and salary and bonus) in both sectors. As well, the study's results reveal a significant positive relationship between internal auditors' objectivity and gender, with female auditors exhibiting higher levels of objectivity.