Riham Suleiman Muqattash, Ph.D

Associate Professor

Abu Dhabi Campus

+971 2 6133515



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

Research Interests

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

Selected Publications

  • Muqattash, R., Kolsi, M. C., & Al-Hiyari, A. (2022). Financial reporting considerations in response to the COVID-19 pandemic: empirical evidence from the UAE accounting professionals. Int. J. Accounting, Auditing and Performance Evaluation.
  • 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.
  • 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 Journal.https://doi.org/10.1108/SRJ-02-2020-0041.
  • Karbat, F., Muqattash, R. (2020). Accounting Information System Courses: Developing a Hybrid Syllabus in the Era of Digitization. The International Journal of Digital Accounting Research. V 20. PP. 135-167.
  • Niankara, I., & Muqattash, R. (2020). The impact of financial inclusion on consumers saving and borrowing behaviours: a retrospective cross-sectional evidence from the UAE and the USA. International Journal of Economics and Business Research20(2), 217-242.
  • Kolsi, M. C., & Muqattash,  R. (2020). Board Characteristics, Ownership Structure and Corporate Social Responsibility Disclosures: Evidence from ADX-Listed Companies. IUP Journal of Corporate Governance19(2).
  • 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.
  • Muqattash, R. S. (2017). Determinants affecting the decision to outsource the internal audit function in Abu Dhabi Stock Exchange. International Journal of Economics and Business Research13(4), 317-334.
  • Muqattash, R. S. (2017). Factors affecting internal auditors’ objectivity: individual-level evidence from the United Arab Emirates. Electronic Journal of Applied Statistical Analysis10(2), 542-560.
  •  Al-Bashir, A. A., Mukattash, A. M., Muqattash, R. S., Al-Tal, S. Y., & Qamar, A. M. (2016). Grouping Cell Indicator: A Modified Cell Formation Grouping Measure. Middle-East Journal of Scientific Research24(7), 2309-2320.
  • Muqattash, R. S. (2013). Audit Committees Effectiveness and its Impact on the Objectivity of the Internal Auditors: Evidence from United Arab Emirates. Research Journal of Finance and Accounting4(16), 23-31.
  • Muqattash, R. (2011). The effect of the factors in the internal audit department on the internal auditors objectivity in the banks operating in the United Arab Emirates:(A field study). Journal of International Management Studies6(3), 92-100.


  • Muqattash, R. S. (2017).  Factors affecting the Internal Auditors Objectivity in the Individual Level Evidence from United Arab Emirates.   Business & Economics Society International (B & ESI) Conferences, 30th (B & ESI) Conference, 2017.
  • Muqattash, R. S. (2017, January). Factors affecting the Internal Auditors Objectivity in the Individual Level Evidence from United Arab Emirates.  Business & Economics Society International (B & ESI) Conferences, 30th (B & ESI) Conference, 2017, Abu Dhabi, United Arab Emirates.
  • Kolsi, M. C. & Muqattash, R. (2018, March). The Impact of Corporate Governance Mechanisms on Corporate Social Responsibility for ADX Listed Companies.  Innovation Arabia 11 Conference, Dubai, United Arab Emirates.

Teaching Courses

Principles of Financial Accounting, Cost Accounting, Operational Auditing, Taxation, Government Accounting, Accounting Theory,  Advanced Accounting, Financial Statement Analysis, Intermediate Accounting I, Intermediate Accounting II, International Accounting, Principles of Managerial Accounting, Principles of Financial Management, Accounting Information Systems,  Business Ethics.


Expertise related to UN Sustainable Development Goals

In 2015, UN member states agreed to 17 global Sustainable Development Goals (SDGs) to end poverty, protect the planet and ensure prosperity for all.

This person’s work contributes towards the following SDG(s):




  • 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.




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

Published in: under review

Sep 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.


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

Published in: Electronic Journal of Applied Statistical Analysis

Nov 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.


Determinants Affecting the Decision to Outsource the Internal Audit Function in Abu Dhabi Stock Exchange

Published in: International Journal of Economics and Business Research

Jun 08, 2017

/ Riham Muqattash

This paper explores internal audit function (IAF) outsourcing practices in Abu Dhabi Stock Exchange (ADX). It examines the effect of the determinants, such as independence of the external provider, cost saving, technical competence, corporate governance strategy, and company size, on the decision to outsource the IAF in UAE. A questionnaire has been developed piloted to the Chief Audit Executive, in 65 listed companies in ADX. The results show a significant positive relationship between independent variables and the decision to outsource the IAF. However, results find no significant relationship between the independence of the external provider and the decision to outsource the IAF, and a significant positive relationship between (technical competence, cost savings) and the decision to outsource the IAF. Moreover, the analysis shows a significant negative relationship between the company size and the decision to outsource the IAF.