Papers by Adnan K Jawabri
Randwick International of Social Sciences (RISS) Journal, 2022
ABSTRACT
During the past few years, there have been extensive research that
investigated the Audi... more ABSTRACT
During the past few years, there have been extensive research that
investigated the Audit Expectation Gap (AEG) from different
perspectives. One of the most common areas of discussion was the
importance of narrowing down the gap and harmonizing different
opinions of involved parties in this problem. The current research
starts by explaining AEG, its reasons, its impacts on both auditors
and users of financial statements, and finally how the gap could be
eliminated. This is done through extensive review of literature about
the topic in both developed and developing countries, where a
theoretical construct is presented for AEG and most effective
procedures for elimination of AEG are later presented and for
different environments.
Turkish Online Journal of Qualitative Inquiry, Jul 10, 2021
International Journal of Business Performance Management
Randwick International of Social Science Journal
During the past few years, there have been extensive research that investigated the Audit Expecta... more During the past few years, there have been extensive research that investigated the Audit Expectation Gap (AEG) from different perspectives. One of the most common areas of discussion was the importance of narrowing down the gap and harmonizing different opinions of involved parties in this problem. The current research starts by explaining AEG, its reasons, its impacts on both auditors and users of financial statements, and finally how the gap could be eliminated. This is done through extensive review of literature about the topic in both developed and developing countries, where a theoretical construct is presented for AEG and most effective procedures for elimination of AEG are later presented and for different environments.
The study objects for determining whether some selected accounting and marketing-based factors af... more The study objects for determining whether some selected accounting and marketing-based factors affecting the performance of listed commercial banks at Abu Dhabi Securities Exchange. The performance of commercial banks is measured through Return on Equity (ROE), while five independent variables were examined to determine whether each of them has a significant effect on the performance of commercial banks, including, capital adequacy, bank size, loan ratio, liquidity ratio, and Tobin’s Q. To achieve the objectives of the study, the required data, covering the period 2008-2016, was collected from eight out of 12 listed commercial banks at ADX. Four banks were excluded because no complete information along the period of the study regarding these banks four banks is available. Descriptive statistics are used in data analysis, whereas, simple and multiple linear regression were used in hypotheses testing underline 0.05 predetermined coefficient of significance. The study demonstrates that...
INTRODUCTION During the late 1970's, the audit profession suffered a lot of criticism due to prob... more INTRODUCTION During the late 1970's, the audit profession suffered a lot of criticism due to problems related to audit quality of financial statements, and the profession itself started shaking, and many expected auditing to vanish as an independent function during the few following years. The American Institute of Certified Public Accountants (AICPA) named this problem as Audit Expectation Gap (AEG) (Porter, 2014). The AICPA started the work on different committees in order to further investigate this issue, and how to be able to narrow down this gap as it caused a lot of doubt in auditing profession in general, where one of the most important committees was Cohen, 1974. Towards the beginning of the Twenty First Century, the profession took another major hit, when major companies like Enron, went bankrupt as a result of poor auditing and suspicion of fraud with a major audit firm (Arthur Anderson), which later on went bankrupt and out of audit business. (Toumeh and Yehya, 2018) This led to discussing AEG and bringing back the audit profession under a lot of pressure, as legal conflicts involved auditors in one way or another. Several users of financial statements filed legal suits against the auditors for both physical and emotional losses they suffered, which (according to these stakeholders) resulted from auditor negligence, as well as lack of professional competence and due care in performing their share of the audit contract. The main problem related to the fact that these stakeholders believed that once an opinion is issued by auditors, it is a guarantee that the financial statements are fair, and are fully riskfree and no misstatements are found, and when negative signals of performance are found at any clients' operations or internal controls, the auditor is going to highlight these, especially going concern issues.
Business and Economic Research, 2022
With the advancement in technologies and the outbreak of COVID-19 pandemic, significant changes h... more With the advancement in technologies and the outbreak of COVID-19 pandemic, significant changes have begun to take place in businesses, causing jobs to move from workplaces to homes indefinitely. For some, the transition from office to work was simple, while for others, juggling family and work has become a roller-coaster ride of emotions. Not all remote employees can sustain their remote working due to reduction in employee productivity and engagement. Targeting this aspect, the study focuses on examining the impact of remote working on employee motivation, engagement, and job satisfaction in case of UAE service sector. The empirical examination of 316 employee’s perception shows that remote working has a positive as well as negative impact on employee motivation, engagement, and job satisfaction. To sustain in a competitive environment, it is essential to mitigate the shortcomings and create a motivating working environment for employees.
Academy of Strategic Management Journal, 2021
The UAE vision 2021 gives strong thrust towards digital initiatives, such as e-governance in the ... more The UAE vision 2021 gives strong thrust towards digital initiatives, such as e-governance in the government sector, digital currency and block chain etc. In this respect, the UAE companies are much more well placed than their global peers in Digital Transformation even before the covid-19 pandemic spread. The IMD World ranking 2019 placed the UAE first in the region and 12th Globally in Digital Competitiveness. The study throws light on the organization wide strategies undertaken by the UAE based pre digital enterprises in their process of digital transformation. It explores organizational practices that shape a successful digital transformation strategy and a number of factors that can hinder the execution of their transformation from the perspective of front-line and middle-level executives. The findings provide enterprises a framework to assess their current processes and strategies against the key building blocks of successful digital transformation in their endeavour to achieve...
This research studies the impact of Covid-19 pandemic on the HR of the educational sector in UAE ... more This research studies the impact of Covid-19 pandemic on the HR of the educational sector in UAE by taking the case study of Abdullah Bin Al Zubair Private School in Al Ain. The research is conducted through hypothesis testing, as well as the thematic analysis of interview survey. The methodology used for this research includes qualitative analysis of the interviews collected from four different members of the school, i.e. the Principal, HR Representative, Head of Department and a teacher. The interviews lead to the research findings that covid-19 pandemic does have an impact on the HR of UAE’s education sector, as it currently faces a lot of challenges in finding, hiring and retaining employees. Many businesses have laid off staff and cut salaries in order to reduce costs because of the financial crunch faced by all businesses, especially in the private sector. At the end, the research provides some of the recommendations that could be implanted by the HR of education institutes in...
Humanities & Social Sciences Reviews, 2020
Purpose: This research examined the effects of television-advertising viewing on the perceived we... more Purpose: This research examined the effects of television-advertising viewing on the perceived wealth in society and the materialistic value orientations among adolescents in urban Egypt. Methodology: A survey on two hundred (200) adolescents aged eleven (11) to seventeen (17) was conducted in 2013. The urban sub-sample consisted of one hundred (100) respondents studying in Grade 7 and Grade 8 from a secondary school in Cairo city. The rural sub-sample consisted of one hundred (100) respondents studying in Grade 7 and Grade 8 from two (2) rural secondary schools in Alexandria. Main Findings: In the survey among urban (Cairo) adolescent respondents, it was found that there were higher estimates among adolescents whose family-owned five (5) modern-day products namely desktop computers, cameras, air conditioners and motorcars. This finding is not surprising as urban dwellers have a higher income than rural folks which translated into the higher purchasing power of buying modern-day pro...
Siddhant- A Journal of Decision Making, 2013
Working capital management has its impact on the liquidity and profitability of a firm. This stud... more Working capital management has its impact on the liquidity and profitability of a firm. This study examined the influence of working capital management on corporate profitability in The India Cement Limited. The relationship between the dependent variable, return on investment (ROI), and the independent variables (some important ratios relating to working capital management) was assessed for a period of 11 years (2001–2011). A stepwise linear multiple regression analysis (MRA) was conducted to assess the impact of working capital management on the ROI. The study of MRA revealed that the slope of regression line associated with current asset to sales ratio (CASR) shows a statistically significant negative impact of the CASR on the profitability of the company during the study period.
Social Science Research Network, Oct 17, 2020
This study uses primary data which are amassed with the help of a structured questionnaire from e... more This study uses primary data which are amassed with the help of a structured questionnaire from executives of various UAE based enterprises as the universe. In the pre digital era, stability and entry barriers were the defining factors of competitive advantage, while recently incidents of more black swan events like COVID-19 stresses the pressing need for blended strategy process where the building blocks of organizational design-structure, control and culture permits a top down vision and bottom up strategic initiatives to emerge. (David et.al, 2020). In this respect, 110 executives are surveyed on random sampling technique. Statistical Package for Social Sciences SPSS version 22 used to analyze the data, and statistical tools like Factor Analysis and Indexing methods are used to analyze data for identifying the pertinent variables leading to digital transformation. The result of the study is evaluated on the basis of a process model consists of the pertinent variables that are connected to digital transformation strategies. This paper is part of larger research project carried by out by the researchers, and this research examined the digital maturity of the UAE organizations based on their Digital Transformation Index. The findings of this study show that 50 percent of the institutions focus on improving operational efficiency capabilities as a first step towards DT, 21.8 percent of UAE based firms focus on customer experience improvements and 14.5 percent on more than one aspect of DT.
ERPN: Social Innovation (Sub-Topic), 2020
Alain Zoo is a family destination that provides entertainment, adventure, and natural environment... more Alain Zoo is a family destination that provides entertainment, adventure, and natural environment experience. Visitors can discover, enjoy, and have fun in the zoo’s wildlife which has a collection of 4,000 animals. The aim of this project is to understand and measure the level of visitors’ satisfaction towards the quality of services and facilities provides by the Alain Zoo. Time series and survey analysis are two methods that have been used in this project. Time series analysis was for 3 years and the survey was done online. According to the finds of both the methods, each year, there is a growth rate in the total number of visitors and online survey shows overall customer are satisfied with services and facilities
Academy of Strategic Management Journal, 2021
The UAE vision 2021 gives strong thrust towards digital initiatives, such as e-governance in the ... more The UAE vision 2021 gives strong thrust towards digital initiatives, such as e-governance in the government sector, digital currency and block chain etc. In this respect, the UAE companies are much more well placed than their global peers in Digital Transformation even before the covid-19 pandemic spread. The IMD World ranking 2019 placed the UAE first in the region and 12 th Globally in Digital Competitiveness. The study throws light on the organization wide strategies undertaken by the UAE based pre digital enterprises in their process of digital transformation. It explores organizational practices that shape a successful digital transformation strategy and a number of factors that can hinder the execution of their transformation from the perspective of front-line and middle-level executives. The findings provide enterprises a framework to assess their current processes and strategies against the key building blocks of successful digital transformation in their endeavour to achieve a dynamic fit with the environment. This paper fulfills an identified need to develop a process model encompassing the pertinent variables of DT strategies of the UAE enterprises.
Journal of Business and Management Sciences, 2021
Abstract This research studies the impact of Covid-19 pandemic on the HR of the educational secto... more Abstract This research studies the impact of Covid-19 pandemic on the HR of the educational sector in UAE by taking the case study of Abdullah Bin Al Zubair Private School in Al Ain. The research is conducted through hypothesis testing, as well as the thematic analysis of interview survey. The methodology used for this research includes qualitative analysis of the interviews collected from four different members of the school, i.e. the Principal, HR Representative, Head of Department and a teacher. The interviews lead to the research findings that covid-19 pandemic does have an impact on the HR of UAE’s education sector, as it currently faces a lot of challenges in finding, hiring and retaining employees. Many businesses have laid off staff and cut salaries in order to reduce costs because of the financial crunch faced by all businesses, especially in the private sector. At the end, the research provides some of the recommendations that could be implanted by the HR of education institutes in order to improve their operational efficiency. Keywords: Covid-19 pandemic, HR, Educational Sector, Operational Efficiency, Abdullah Bin Al Zubair School
This research studies the impact of Covid-19 pandemic on the HR of the educational sector in UAE ... more This research studies the impact of Covid-19 pandemic on the HR of the educational sector in UAE by taking the case study of Abdullah Bin Al Zubair Private School in Al Ain. The research is conducted through hypothesis testing, as well as the thematic analysis of interview survey. The methodology used for this research includes qualitative analysis of the interviews collected from four different members of the school, i.e. the Principal, HR Representative, Head of Department and a teacher. The interviews lead to the research findings that covid-19 pandemic does have an impact on the HR of UAE's education sector, as it currently faces a lot of challenges in finding, hiring and retaining employees. Many businesses have laid off staff and cut salaries in order to reduce costs because of the financial crunch faced by all businesses, especially in the private sector. At the end, the research provides some of the recommendations that could be implanted by the HR of education institutes in order to improve their operational efficiency.
Management Science Letters
American Journal of Educational Research, Nov 5, 2017
Internships have been perceived to play an important role in providing work experience to the stu... more Internships have been perceived to play an important role in providing work experience to the students along with their academic coursework. Students gain a firsthand experience of working environment, and application of theoretical principles to the real world problems. The internship experiences are perceived to be formed of a number of factors, such as the supervisory support, working environment, level of tasks, and learning gained from the same. These dimensions are relatively unexplored with respect to the practice of internship in UAE, thus the present research was undertaken. The researcher found the result synonymous to previous findings, wherein the validated constructs of comfort with work environment, positive work environment ,personal traits, and developed new skills were found to have a positive impact on internship experience. Also, the satisfied students were found to be more positive and enthusiastic with respect to expectations for future job prospects.
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Papers by Adnan K Jawabri
During the past few years, there have been extensive research that
investigated the Audit Expectation Gap (AEG) from different
perspectives. One of the most common areas of discussion was the
importance of narrowing down the gap and harmonizing different
opinions of involved parties in this problem. The current research
starts by explaining AEG, its reasons, its impacts on both auditors
and users of financial statements, and finally how the gap could be
eliminated. This is done through extensive review of literature about
the topic in both developed and developing countries, where a
theoretical construct is presented for AEG and most effective
procedures for elimination of AEG are later presented and for
different environments.
During the past few years, there have been extensive research that
investigated the Audit Expectation Gap (AEG) from different
perspectives. One of the most common areas of discussion was the
importance of narrowing down the gap and harmonizing different
opinions of involved parties in this problem. The current research
starts by explaining AEG, its reasons, its impacts on both auditors
and users of financial statements, and finally how the gap could be
eliminated. This is done through extensive review of literature about
the topic in both developed and developing countries, where a
theoretical construct is presented for AEG and most effective
procedures for elimination of AEG are later presented and for
different environments.