International Journal of Financial, Administrative and Economic Sciences
type: channel
description: The International Journal of Financial, Administrative and Economic Sciences (IJFAES) is an international refereed scientific journal specialized in the fields of finance, accounting, auditing, business administration and economics. It is published by the publishing house “Vision for Scientific Research and Publishing” located in London, United Kingdom, which is managed by academics with long scientific expertise. The journal is interested in publishing scientific research that have originality, modernity and scientific methodology, which constitute a useful scientific addition, whether in Arabic or English. The research published in the journal is subject to an arbitration process by a group of specialized academic professors from many countries of the world. The journal is also responsible for indexing and archiving Arab scientific and knowledge production in major international scientific databases. ISSN 2977-1498 (Online) Journal Doi: https://doi.org/10.59992/IJFAES.ISSN.2977-1498
publisher: Vision for Scientific Research and Publishing
language: en
publication name: International Journal of Financial, Administrative and Economic Sciences
issn: 2977-1498
items: The Impact of Human Resource Management Practices on Organizational Change Management in Private Hospitals in Sana'a, Yemen
items: Agglomeration and Dispersion Forces in the Riyadh Region: A Spatial Economic Analysis of Unbalanced Growth and Over-Urbanization
items: The Role of Transformational Leadership in Enhancing Employee Creative Performance
items: The impact of traffic congestion on quality of life in the Eastern Province: A regional study
items: Structural Transformation in the Economy of the Makkah Region: The Role of the Hajj and Umrah Sector within the Framework of Saudi Vision 2030
items: The Impact of Applying Governance Principles on the Performance of Civil Society Organizations in Yemen
items: AI-Supported Workflow Management and Its Impact on Human Resource Sustainability -The Mediating Role of Digital Agility: An analytical study at Rafidain Bank
items: The Impact of Organizational Resilience on Organizational Innovation in the Sudanese Telecommunications companies
items: The Impact of Value-Based Training on Enhancing Ethical Organizational Behavior in Libyan Public Administration Institutions: An Analytical Study
items: The impact of inclusive leadership on achieving innovative marketing: An analytical study of the opinions of a sample of employees at the Open Education College
items: Strategic leadership and its impact on organizational energy: An analytical study at the Technical Institute – Baquba
items: The Impact of Performance Quality on Strengthening Strategic Position: A Case Study of a Textile and Leather Factory in Baghdad
items: Impact of Professional Skepticism on Financial Statement Fraud Detection: An Empirical Study of External Auditors in Yemen
items: The impact of the external auditor’s compliance with auditing standards in reducing creative accounting practices
items: The Impact of Geopolitical Factors on Achieving International Governance Dimensions in Iraq: Evidence from the Repercussions of the Iran–Israel War
items: E-governance and Administrative Simplification for Health Care Units: Challenges and Opportunities for Health Insurance Commission
items: Algorithmic Capital Governance in the Age of Artificial Intelligence: A Conceptual Framework Grounded in the Resource-Based View (RBV) and Intellectual Capital Theory
items: The Impact of Financial Technology on Bank Assurance: A Case Study in the Australian Insurance Market
items: https://vsrp.co.uk/index.php/ijfaes/en/article/view/1647
items: Hate Speech in Lebanon: Legal Challenges of Criminalization and the Limits of Protection Against Sectarian Divisions
items: The transformation model from human resource management to experience engineering: The employee journey as an internal customer
items: Électricité du Liban between Financial Collapse and Allegations of Corruption: A Legal Study in Light of Ongoing Administrative and Financial Irregularities
items: The Impact of Intellectual Capital on Production Flexibility at Dubai Pharma / Samarra
items: Digital Transformation and Reshaping Corporate Strategies in the Telecommunications Sector: Case Studies (STC -Vodafone)
items: The impact of using artificial intelligence on audit quality in combating financial fraud: A field study on Sudanese commercial banks
items: The Role of Artificial Intelligence Technologies in Enhancing the Quality of External Audit Evidence: A Field Study on Audit Firms in the Qassim Region
items: Supply Chain Management During Crises and Its Impact on Organizational Financial Performance: An Empirical Study on the Financial Performance of UPS
items: The Impact of Financial Disclosure on Zakat and Charity Payers’ Compliance: An applied analytical study
items: The Impact of SME Characteristics and Managerial Profiles on Access to Bank Financing in Mauritania
items: Bayesian Comparison between MCMC, PMCMC, and VI in Nonlinear Time Series

The Impact of Human Resource Management Practices on Organizational Change Management in Private Hospitals in Sana'a, Yemen
type: item
description: This study aimed to identify the impact of Human Resource Management (HRM) practices, represented by the dimensions of human resource planning, recruitment and selection, training and development, compensation and incentives, and performance appraisal, on Organizational Change Management (OCM), represented by the dimensions of organizational culture, organizational structure, and technology, in private hospitals located in Sana’a Capital Municipality, Yemen. To achieve the study objectives, the descriptive-analytical approach was employed. The study population consisted of employees working in private hospitals in Sana’a Capital Municipality, totaling 2,908 employees. A simple random sample of 341 respondents was selected. A structured questionnaire was used as the primary instrument for data collection. The findings revealed that HRM practices, including human resource planning, recruitment and selection, training and development, compensation and incentives, and performance appraisal, have a significant impact on organizational change management in private hospitals in Sana’a Capital Municipality. The results also indicated that both the level of implementation of HRM practices and the level of organizational change management were high. Based on these findings, the study recommends implementing an objective, transparent, and clearly defined performance appraisal system based on well-established Key Performance Indicators (KPIs). It further recommends that HR managers in private hospitals place greater emphasis on modern specialized training programs to enhance employees’ technical and supervisory competencies. Additionally, the study emphasizes the importance of developing compensation and incentive systems and linking them to performance and productivity standards to promote fairness, motivation, and innovation. Greater attention should also be given to human resource planning, recruitment, and selection processes to support organizational effectiveness and succ…
subject: Articles
  topic: section
subject: Human Resource Management Practices
  topic: keywords
subject: Organizational Change Management
  topic: keywords
subject: Private Hospitals
  topic: keywords
creator: Najeeb Mohammed Yahya Al-Bishari
creator: Mohammad Tawfiq Sultan Ahmed
creator: Mohamad Ali Mohammed Al-Ansi
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-07-22
publication date: 2026-07-22
doi: 10.59992/IJFAES.2026.v5n7p13

Agglomeration and Dispersion Forces in the Riyadh Region: A Spatial Economic Analysis of Unbalanced Growth and Over-Urbanization
type: item
description: This study presents a spatial economic analysis of the phenomenon of unbalanced growth in the Riyadh Region through an examination of the interplay between agglomeration forces that attract economic activities and population concentration toward the capital city and dispersion forces resulting from the pressures of rapid urban growth. The study reviews the geographic and demographic characteristics and the diversified economic structure of the Riyadh Region and analyzes its comparative advantages, including local market demand, human capital resources, strategic geographic location, and topographical features, in addition to its contribution to Saudi Arabia’s gross domestic product (GDP). It also examines unemployment rates, average income levels, domestic and foreign direct investment (FDI), the spatial distribution of economic activities, internal migration patterns, infrastructure development, and the degree of economic concentration. The analysis is grounded in major regional economic theories, particularly Perroux’s Growth Pole Theory, Krugman’s Core–Periphery Model, Myrdal’s Theory of Circular and Cumulative Causation, and Christaller’s Central Place Theory. The findings indicate that agglomeration forces continue to outweigh dispersion forces despite the emergence of urban diseconomies, such as rising housing costs and increasing traffic congestion. The study concludes by proposing a set of development policies aimed at managing economic concentration spatially and linking it to the objectives of Saudi Vision 2030, thereby transforming Riyadh’s centrality into a driver of balanced regional development rather than a self-reinforcing model of economic concentration.
subject: Articles
  topic: section
subject: Spatial Economic Concentration
  topic: keywords
subject: Unbalanced Growth
  topic: keywords
subject: Growth Pole Theory
  topic: keywords
subject: Core–Periphery Model
  topic: keywords
subject: Circular and Cumulative Causation
  topic: keywords
subject: Comparative Advantage
  topic: keywords
subject: Internal Migration
  topic: keywords
subject: Saudi Vision 2030
  topic: keywords
subject: Foreign Direct Investment
  topic: keywords
subject: Riyadh Region
  topic: keywords
creator: Moudi Obaid Alotaibi
creator: Shahad Majed Alotaibi
creator: Halah Alattas
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-07-19
publication date: 2026-07-19
doi: 10.59992/IJFAES.2026.v5n7p12

The Role of Transformational Leadership in Enhancing Employee Creative Performance
type: item
description: This study aimed to examine the role of transformational leadership in enhancing employees' creative performance through a review and analysis of the relevant literature and previous studies that investigated the relationship between transformational leadership, with its various dimensions, and creative performance in organizations. The significance of this study stems from the growing need to adopt modern leadership approaches capable of fostering employees' creativity and innovation in light of the rapid changes taking place in contemporary work environments, thereby contributing to improved organizational performance and the achievement of sustainable competitive advantage. The study adopted a descriptive-inductive approach by reviewing and analyzing relevant Arabic and international literature and previous studies related to the research topic. The findings revealed that transformational leadership is one of the most influential leadership styles in enhancing employees' creative performance due to its ability to inspire employees, motivate them, develop their capabilities, encourage innovative thinking, and promote their participation in work improvement initiatives. The literature analysis also indicated that the dimensions of transformational leadership—idealized influence, inspirational motivation, intellectual stimulation, and individualized consideration—play an integrated role in creating an organizational environment that supports creativity by fostering trust, empowering employees, encouraging initiative, facilitating knowledge sharing, and promoting continuous learning. Furthermore, the study found that most previous studies agreed on the positive impact of transformational leadership on improving various dimensions of organizational performance, including job performance, human resource performance, organizational success, innovative work behavior, and innovation culture. These findings provide theoretical support for the relationship between transform…
subject: Articles
  topic: section
subject: Transformational Leadership
  topic: keywords
subject: Creative Performance
  topic: keywords
subject: Organizational Creativity
  topic: keywords
subject: Employees
  topic: keywords
subject: Inspirational Motivation
  topic: keywords
creator: Faisal Abdulaziz Abdulsalam Saleem
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-07-14
publication date: 2026-07-14
doi: 10.59992/IJFAES.2026.v5n7p11

The impact of traffic congestion on quality of life in the Eastern Province: A regional study
type: item
description: This report examines the impact of traffic congestion on quality of life in Saudi Arabia's Eastern Province, a major industrial and economic hub that accounts for roughly 23% of the Kingdom's industrial establishments and 22% of its GDP. It shows how rapid economic and population growth, combined with urban expansion and strong inter-city linkages between Dammam, Khobar, and Dhahran, have placed mounting pressure on road networks—worsening congestion and negatively affecting economic productivity, transport costs, traffic safety, and residents' quality of life. The report reviews current policy responses (such as rapid bus transit, traffic-signal removal, and smart transport systems), and proposes medium- and long-term development policies including regional transit expansion, redistributing economic activity through secondary growth poles in Al-Ahsa and Jubail, and promoting hybrid work arrangements. It links these policies to Saudi Vision 2030's goals of improving quality of life and building smart cities, concluding that traffic congestion is a structural regional phenomenon requiring functional regional reorganization rather than mere infrastructure expansion.
subject: Articles
  topic: section
subject: Traffic congestion
  topic: keywords
subject: quality of life
  topic: keywords
subject: Eastern Province
  topic: keywords
subject: regional planning
  topic: keywords
subject: population growth
  topic: keywords
subject: infrastructure
  topic: keywords
subject: Vision 2030
  topic: keywords
subject: public transport
  topic: keywords
subject: growth hubs
  topic: keywords
subject: economic decentralization
  topic: keywords
creator: Ghosoun Mohammad Alwagdani
creator: Rajwan Khalid Alharbi
creator: Halah Alattas
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-07-13
publication date: 2026-07-13
doi: 10.59992/IJFAES.2026.v5n7p10

Structural Transformation in the Economy of the Makkah Region: The Role of the Hajj and Umrah Sector within the Framework of Saudi Vision 2030
type: item
description: This report examines the structural transformation of Makkah Province's economy, Saudi Arabia's second-largest economic region, focusing on the role of the Hajj and Umrah sector in shaping its economic structure. It shows that the region depends heavily on this single sector — religious tourism accounts for roughly 60% of the Kingdom's tourism revenues and 25-30% of Makkah's private-sector revenue — but this over-reliance creates structural fragility marked by sharp seasonality and weak resilience to external shocks, as starkly revealed when the sector nearly collapsed during COVID-19. The report also analyzes labor-market indicators, noting a 9.15% Saudi unemployment rate in the region (above the national average), a significant income gap between Saudi and non-Saudi households, and heavy reliance on expatriate labor in tourism (74.4%). The analysis draws on Perroux's growth-pole theory and Hirschman's unbalanced-growth theory to explain the concentration of economic activity in Makkah and Jeddah. It reviews ongoing Vision 2030 policies and projects (Makkah Metro, Haramain Train, King Salman Gate project, and the Pilgrim Experience Program) aimed at diversifying the regional economy, and recommends accelerating the shift toward cultural tourism, strengthening Saudization, developing infrastructure, and pursuing balanced regional development.
subject: Articles
  topic: section
subject: Structural Transformation
  topic: keywords
subject: Makkah Province
  topic: keywords
subject: Hajj and Umrah Sector
  topic: keywords
subject: Economic Diversification
  topic: keywords
subject: Vision 2030
  topic: keywords
subject: Seasonality
  topic: keywords
subject: Unemployment
  topic: keywords
subject: Growth-pole Theory
  topic: keywords
subject: Unbalanced Development
  topic: keywords
subject: Religious Tourism
  topic: keywords
creator: Hind Mohammed Al-Shehri
creator: Naifah Dakhil Allah Al-Huzali
creator: Halah Alattas
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-07-11
publication date: 2026-07-11
doi: 10.59992/IJFAES.2026.v5n7p9

The Impact of Applying Governance Principles on the Performance of Civil Society Organizations in Yemen
type: item
description: This study aimed to identify the impact of applying governance principles on the performance of civil society organizations (CSOs) in the Republic of Yemen by analyzing the relationship between governance principles, namely (transparency, accountability, fairness, participation, and the rule of law), and CSO performance, which was measured through the dimensions of efficiency and effectiveness. The study adopted a descriptive-analytical approach and utilized a questionnaire as the primary data collection instrument. A total of 116 questionnaires were distributed to senior and middle-level administrative leaders, including organization presidents, board members, secretaries-general, executive directors, department heads and managers, as well as program and project managers across 27 civil society organizations operating in Yemen. Data were analyzed using the Statistical Package for the Social Sciences (SPSS). The findings revealed a positive and statistically significant impact of governance principles (transparency, accountability, participation, fairness, and the rule of law) on the performance of civil society organizations in Yemen. Among these dimensions, participation exerted the strongest influence on organizational performance, whereas transparency demonstrated the weakest influence. The results also indicated that both the level of governance practice and the level of organizational performance among Yemeni civil society organizations were high. Based on these findings, the study proposed several recommendations, most notably the need to further strengthen the implementation of governance principles within civil society organizations in Yemen, given their critical role in directing resources and capabilities toward achieving organizational objectives and ensuring organizational sustainability through greater efficiency and effectiveness.
subject: Articles
  topic: section
subject: Governance Principles
  topic: keywords
subject: Performance of Civil Society Organizations (CSOs)
  topic: keywords
subject: Civil Society Organizations in Yemen
  topic: keywords
creator: Raad Hasan Munassar Faez
creator: Jamal Dirhem Ahmed Zaid
creator: Mohamad Ali Mohammed Al-Ansi
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-07-10
publication date: 2026-07-10
doi: 10.59992/IJFAES.2026.v5n7p8

AI-Supported Workflow Management and Its Impact on Human Resource Sustainability -The Mediating Role of Digital Agility: An analytical study at Rafidain Bank
type: item
description: This study aims to analyze the impact of AI-supported workflow management on human resource sustainability, and to uncover the mediating role of digital agility, applied at Rafidain Bank as the oldest and largest state-owned bank in Iraq, currently undergoing accelerated digital transformation that requires redesigning workflows using AI technologies. The research addresses a gap between the intelligent workflow solutions adopted by the bank and the level of sustainability of its human resources across justice, transparency, employee well-being, and economic efficiency. The study adopted a descriptive-analytical approach. The population consisted of (150) employees in managerial levels, while the sample reached (78) respondents holding managerial positions (Director, Assistant Director, Department Head, Division Head). A questionnaire was the main data-collection tool, and data were analyzed using descriptive statistics, correlation, regression, and path analysis to test mediation. The findings reveal a significant positive impact of AI-supported workflow management on HR sustainability, and that digital agility partially mediates this relationship, acting as a channel that converts AI capabilities into higher HR sustainability. The study offers recommendations, most notably institutionalizing digital agility, linking intelligent workflow solutions to HR sustainability indicators, and proposing a guiding model.
subject: Articles
  topic: section
subject: Workflow Management
  topic: keywords
subject: Artificial Intelligence
  topic: keywords
subject: HR Sustainability
  topic: keywords
subject: Digital Agility
  topic: keywords
subject: Rafidain Bank
  topic: keywords
creator: Makkiyah Kraidi Bunyan Alkabi
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-07-10
publication date: 2026-07-10
doi: 10.59992/IJFAES.2026.v5n7p7

The Impact of Organizational Resilience on Organizational Innovation in the Sudanese Telecommunications companies
type: item
description: This study aimed to examine the impact of organizational resilience, through its three dimensions (structural, operational, and strategic resilience), on organizational innovation in the Sudanese telecommunications sector. The significance of study to assess the extent to which these dimensions of organizational resilience are present within Sudanese telecommunications companies. The study used descriptive-analytical research methods to collect and analyze the data. A structured questionnaire was distributed to a sample of 85 employees working in Sudanese telecommunications companies. The data collected were analyzed using the Statistical Package for the Social Sciences (SPSS). The multiple regression analysis revealed that all three dimensions of organizational resilience exert a positive and statistically significant influence on organizational innovation. The results indicated a correlation coefficient (R) of 0.670 and a coefficient of determination (R²) of 0.449, demonstrating that organizational resilience explains 44.9% of the variance in organizational innovation. Furthermore, the analysis of variance confirmed the overall significance of the regression model (F = 21.963). Among the three dimensions, operational resilience emerged as the strongest predictor of organizational innovation, followed by strategic resilience and structural resilience, with all effects being statistically significant. Based on these findings, the study recommends that organizational structures must be more flexible and decentralized, while granting administrative units greater authority in innovation-related decision-making and performance improvement. Also, investing in human capital development through training programs focused on innovative thinking, change management, and dynamic capabilities to enhance employees' readiness to respond effectively to rapidly changing environments.
subject: Articles
  topic: section
subject: Organizational Resilience
  topic: keywords
subject: Structural Resilience
  topic: keywords
subject: Operational Resilience
  topic: keywords
subject: Strategic Resilience
  topic: keywords
subject: Organizational Innovation
  topic: keywords
subject: Telecommunications Companies
  topic: keywords
creator: Eiman Hiyder Ali Osman
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-07-10
publication date: 2026-07-10
doi: 10.59992/IJFAES.2026.v5n7p6

The Impact of Value-Based Training on Enhancing Ethical Organizational Behavior in Libyan Public Administration Institutions: An Analytical Study
type: item
description: This study examines the impact of value-based training on promoting ethical organizational behavior within Libyan public administration institutions. It aims to analyze the role of value-based training in fostering ethical conduct among public employees by reviewing its theoretical foundations, exploring its relationship with ethical organizational behavior, and identifying the challenges that hinder its effective implementation within the Libyan administrative context. The study adopts a descriptive-analytical approach based on an extensive review of relevant academic literature, previous studies, and reports issued by oversight and accountability bodies concerning public sector performance and ethics. The findings indicate that value-based training constitutes a significant mechanism for enhancing integrity, professional commitment, accountability, and self-regulation among public employees. However, its integration into training programs implemented by Libyan public institutions remains limited and inadequate. The study further reveals an urgent need to incorporate value-based training into human resource development strategies and public-sector administrative reform initiatives. Accordingly, it recommends redesigning training plans and programs to emphasize public service values, linking them to institutional performance indicators, and embedding them within broader frameworks of public service ethics, value-based governance, and institutional integrity.
subject: Articles
  topic: section
subject: Value-Based Training
  topic: keywords
subject: Ethical Organizational Behavior
  topic: keywords
subject: Public Service Ethics
  topic: keywords
subject: Public Administration
  topic: keywords
subject: Value-Based Governance
  topic: keywords
subject: Libya
  topic: keywords
creator: Ibrahim Noureddin Salem Kamba
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-07-06
publication date: 2026-07-06
doi: 10.59992/IJFAES.2026.v5n7p5

The impact of inclusive leadership on achieving innovative marketing: An analytical study of the opinions of a sample of employees at the Open Education College
type: item
description: The aim of this research is to demonstrate the impact that inclusive leadership can have on achieving innovative marketing. The research relied on the independent variable, "inclusive leadership," with its three dimensions: openness, availability, and accessibility. The dependent variable, "innovative marketing," with its six dimensions—market technology, sustainable innovation, calculated risk, resource optimization, and customer value creation—was also considered. The research employed a descriptive-analytical approach. The research questions were addressed by testing several main and sub-hypotheses regarding correlation and influence. A questionnaire was designed to collect the necessary data, and a purposive sample of 90 participants was selected, representing administrative leaders and managers at the Open Education College. The statistical software SPSS version 27, Excel 2013, and SmartPLS version 4 were used to extract the results. This research reached a number of conclusions regarding leadership. The most prominent of these is that it has a continuous and effective positive impact resulting from its dimensions in achieving innovative marketing, which was represented by the validity of the research hypotheses and the validity of the hypothetical model with the existence of a relationship and impact of inclusive leadership in innovative marketing. The researchers concluded with a set of recommendations, the most important of which is forming a work team that includes employees who have a high level of capabilities to support the competitive process in the market through their contribution to providing new and creative ideas that contribute to the Open Educational College reaching its goals and achieving an excellent market position.
subject: Articles
  topic: section
subject: Inclusive Leadership
  topic: keywords
subject: Innovative Marketing
  topic: keywords
subject: Open Education College
  topic: keywords
creator: Zainab Mahmoud Abdul-Razzaq
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-07-06
publication date: 2026-07-06
doi: 10.59992/IJFAES.2026.v5n7p4

Strategic leadership and its impact on organizational energy: An analytical study at the Technical Institute – Baquba
type: item
description: This research aims to highlight the impact of strategic leadership, with its five dimensions—strategic vision, core competencies, human capital, organizational culture, and ethical practices—on stimulating and developing organizational energy in its three dimensions: cognitive energy, emotional energy, and behavioral energy, at the Technical Institute/Baquba. To achieve the research objectives, the descriptive-analytical method was used, and a questionnaire was developed as the primary data collection tool. The questionnaire was distributed to a purposive sample of 50 respondents, including administrative leaders, faculty members, and staff. The statistical results indicated a significant correlation and a strong positive effect between strategic leadership and levels of organizational energy, supporting the research's main hypotheses. One of the most important conclusions is that adopting a strategic leadership approach can contribute to developing and increasing the effectiveness of organizational energy, as confirmed by the recorded correlation and effect relationships. The research recommends incorporating concepts for enhancing organizational energy into the institute's strategic planning to improve the institution's ability to respond to the challenges of modern education.
subject: Articles
  topic: section
subject: Strategic Leadership
  topic: keywords
subject: Organizational Energy
  topic: keywords
subject: Technical Institute -Baquba
  topic: keywords
creator: Zainab Wahab Jumaa
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-07-06
publication date: 2026-07-06
doi: 10.59992/IJFAES.2026.v5n7p3

The Impact of Performance Quality on Strengthening Strategic Position: A Case Study of a Textile and Leather Factory in Baghdad
type: item
description: From a strategic perspective, the concept of competitor quality is a decisive factor in strengthening an organization’s strategic position, as success is not merely about outperforming any competitor, but rather outperforming the strongest, high-quality competitors. This necessitates operational and financial efficiency and a competitive position that drives the adoption of more modern and flexible strategies. However, this requires the organization to maintain strategic vigilance, which helps identify environmental threats and risks while building stronger strategic social networks—factors that necessitate finding effective ways to address and manage them as effectively as possible. Its Contribution to Shaping the Practical Reality of Contemporary Strategic Management: Fostering Excellence and Innovation. The presence of strong competitors compels an organization to improve its operational, financial, and competitive performance. This pressure drives the adoption of more modern and flexible strategies, thereby strengthening its position. Activating Strategic Vigilance: Fierce competition requires effective strategic vigilance systems, which help monitor threats and environmental risks, thereby fostering the organization’s strategic renewal. Shaping Expectations and Building Networks: Confronting strong competitors helps refine the organization’s ability to accurately articulate its needs, and build stronger strategic social networks, ensuring a better market position. Enhancing Strategic Planning High-quality competition requires defining a clear vision and mission and conducting a thorough analysis of the internal and external environment, which improves performance quality. In short, a weak competitor offers an easy victory, but a strong (high-quality) competitor builds a strong organization, as the quality of competition necessitates raising the levels of planning and execution to ensure survival and strategic excellence. The factory under study— (textile and le…
subject: Articles
  topic: section
subject: Performance
  topic: keywords
subject: Quality
  topic: keywords
subject: Competitiveness
  topic: keywords
subject: Strategy
  topic: keywords
creator: Muhamad Faleh Hassan Al-kinani
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-07-03
publication date: 2026-07-03
doi: 10.59992/IJFAES.2026.v5n7p2

Impact of Professional Skepticism on Financial Statement Fraud Detection: An Empirical Study of External Auditors in Yemen
type: item
description: This study investigates the impact of professional skepticism on detecting financial statement fraud from the perspective of external auditors in Yemen. A quantitative analytical approach was employed, using a questionnaire as the primary data collection tool. The study population comprised 575 external auditors, from which a purposive sample of 392 auditors from both private and public sectors was selected. A total of 223 valid questionnaires were returned, yielding a 57% response rate. Statistical analysis using SPSS revealed a significant positive impact of professional skepticism on fraud detection, indicating that higher levels of skepticism enhance auditors’ ability to identify and evaluate fraudulent practices. This underscores professional skepticism as a critical factor in improving the effectiveness of external auditing. Accordingly, the study recommends systematically integrating professional skepticism into auditing standards and procedures to strengthen audit quality and enhance fraud detection effectiveness.
subject: Articles
  topic: section
subject: Professional Skepticism
  topic: keywords
subject: Detecting fraud in financial statements
  topic: keywords
subject: External Auditors
  topic: keywords
subject: Yemen
  topic: keywords
creator: Abdul Wahab Abdul Rahman Ali Al-Shami
creator: Nabil Hassan Abdo Al-Hemyari
creator: Mohammed Yahya Ahmed Al-maqaleh
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-07-03
publication date: 2026-07-03
doi: 10.59992/IJFAES.2026.v5n7p1

The impact of the external auditor’s compliance with auditing standards in reducing creative accounting practices
type: item
description: This study aimed to examine the impact of the external auditor’s compliance with auditing standards on reducing creative accounting practices. To achieve the objectives of the study, a questionnaire was designed and distributed to a sample consisting of (30) external auditors working in the Qassim region. The study found a statistically significant relationship between the external auditor’s compliance with general (personal) standards and the reduction of creative accounting practices. In contrast, the results did not show a statistically significant relationship between compliance with fieldwork standards and the reduction of such practices. In light of the findings, the study recommends enhancing external auditors’ compliance with general (personal) standards, due to their effective role in improving audit procedures and reducing creative accounting practices. This can be achieved by focusing on professional and ethical aspects, strengthening auditor independence, enhancing professional competence, and intensifying continuous training programs for auditors. The study also recommends reconsidering the mechanisms for applying fieldwork standards and developing them to ensure greater effectiveness in detecting creative accounting practices. This includes improving audit evidence collection procedures, expanding substantive testing, and applying analytical review procedures in a more accurate and in-depth manner. Furthermore, the study recommends establishing clearer regulatory guidelines to reduce the multiplicity of accounting alternatives and treatments, thereby limiting opportunities for creative accounting practices and enhancing the comparability and reliability of financial statements for users.
subject: Articles
  topic: section
subject: Personal Standards
  topic: keywords
subject: Fieldwork Standards
  topic: keywords
subject: Creative Accounting
  topic: keywords
subject: Saudi Arabia.
  topic: keywords
creator: Maha Hassan Hamza Elnasry
creator: Jihene Ghorbel
creator: Abdelrahman Musa Ali Mohammed
creator: Nahid Abdelmotalib Osman Ahmed
creator: Khaldah Abdallah Mohammed Esawi
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-06-15
publication date: 2026-06-15
doi: 10.59992/IJFAES.2026.v5n6p16

The Impact of Geopolitical Factors on Achieving International Governance Dimensions in Iraq: Evidence from the Repercussions of the Iran–Israel War
type: item
description: This study aims to determine the impact of geopolitical factors on achieving the dimensions of international management in Iraq in light of the repercussions of the Iran-Israel war. To achieve this goal, the researcher relied on presenting theoretical framework for each of: Regional/geopolitical factors -Traditional and critical geopolitical theories -Importance of traditional and critical geopolitical theories in understanding American strategy within the scope of Iran -Israel -Iraq region (Eurasia) -Heartland theory in understanding strategy -Mahan's sea power theory in understanding strategy - Grand chessboard theory -Clash of civilizations theory and the end of history theory -Geopolitical situation in Iran -Geopolitical situation in Israel -Geopolitical situation in Iraq -Impact of geopolitical factors on crisis management and planning - International management -International management theories -Power shift theory -Structural realist theory -Democratic peace theory -International system convergence theory -Trade and conflict theory -Role theory -Arms race theory -Creative chaos theory -Balance of power theory. To determine relationship between geopolitical factors and realization of dimensions of international management in Iraq in light of the repercussions of the war between Iran and Israel. Questionnaire distributed to a sample of 150 faculty members from the Faculties of Management and Faculty of Economics and Political Science in various categories including: Lecturer - Assistant Professor -Professor. The data analyzed statistically. Study concluded that there is a relationship between geopolitical factors and the achievement of international management dimensions in Iraq in light of the repercussions of the war between Iran and Israel.
subject: Articles
  topic: section
subject: Geopolitical Factors
  topic: keywords
subject: Geopolitical Theories
  topic: keywords
subject: International Management Theories
  topic: keywords
subject: Geopolitical Situation in Iran
  topic: keywords
subject: Geopolitical Situation in Israel Geopolitical Situation in Iraq
  topic: keywords
subject: Eurasia
  topic: keywords
creator: Jaafar Sadeq Mohsin Alwazni
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-06-15
publication date: 2026-06-15
doi: 10.59992/IJFAES.2026.v5n6p15

E-governance and Administrative Simplification for Health Care Units: Challenges and Opportunities for Health Insurance Commission
type: item
description: The research aims to determine the relationship between the application of e-governance and simplifying work procedures in healthcare departments, specifically in Iraqi Health Insurance Commission (HIC). The research is based on "How can e-governance assist in simplifying work procedures and raising their efficiency in health care departments, specifically in the HIA", thus raising the level of performance and effectiveness in the technology field, in a way that shortens and simplifies unnecessary procedures in the workflow in HIC, the importance of this research lies in highlighting and focusing on the increasing interest in e-governance practices through automating HIC's activities. The study addressed two variables: the first is the independent variable of electronic governance, and the second is the dependent variable of simplifying work procedures. The research sample was selected from 130 HIC employees. To test the hypotheses, this hypothesis was tested through a descriptive-analytical method, and a questionnaire was used as a tool for data collection, in addition to direct observation of the authority's actual reality. The research assumed the existence of a significant statistical correlation and impact relationship between e-governance and the simplification of work procedures. The research aims to reach a set of conclusions and recommendations that can benefit researchers in the studied authority.
subject: Articles
  topic: section
subject: E-Governance
  topic: keywords
subject: Simplifying Work Procedures
  topic: keywords
subject: HIC
  topic: keywords
creator: Ahmed Kh. Mohammed Almaawi
creator: Zainab Taher Abdulhussein Al-Bayati
creator: Alaa Jasim Mohammed Al-Imari
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-06-15
publication date: 2026-06-15
doi: 10.59992/IJFAES.2026.v5n6p14

Algorithmic Capital Governance in the Age of Artificial Intelligence: A Conceptual Framework Grounded in the Resource-Based View (RBV) and Intellectual Capital Theory
type: item
description: As artificial intelligence becomes embedded in organizational operations and decisions, governance scholarship has concentrated on the intelligent system as an object of compliance and risk management, while the algorithm as a value-bearing capital asset has remained largely outside the analytical focus. This conceptual study addresses that gap by developing a framework for Algorithmic Capital Governance that treats algorithmic capital as a strategic capital resource within AI-augmented organizations, thereby shifting the unit of analysis from the intelligent system to the algorithmic asset. Drawing on the Resource-Based View (RBV) and Intellectual Capital (IC) theory, and following an established conceptual-paper design, the study subjects the algorithmic asset to the criteria of a strategic resource and demonstrates that it is valuable, rare, inimitable, and non-substitutable, thereby acquiring a capital character that warrants a governance logic derived from its own capital characteristics. The study advances an integrated framework for Algorithmic Capital Governance, linking the asset’s characteristics to its distinctive risks, governance principles, six governance dimensions, and the four phases of its life cycle. The framework is founded on the concept of Derived-Asset Governance (DAG): a governance logic derived not from the technology itself, but from the nature of the algorithmic asset as a capital resource. The study further formulates five theoretically grounded propositions for future empirical testing and offers nine recommendations spanning the research, academic, and professional levels.
subject: Articles
  topic: section
subject: AI Governance
  topic: keywords
subject: Algorithmic Capital Governance
  topic: keywords
subject: Algorithmic Capital
  topic: keywords
subject: Algorithmic Asset
  topic: keywords
subject: Intellectual Capital
  topic: keywords
subject: Resource-Based View
  topic: keywords
creator: Mohammad Saad Abuhaimed
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-06-15
publication date: 2026-06-15
doi: 10.59992/IJFAES.2026.v5n6p13

The Impact of Financial Technology on Bank Assurance: A Case Study in the Australian Insurance Market
type: item
description: The current research aims to analyze the impact of financial technology (Fin Tech) on bank assurance, through a case study of the Australian market during the period (2020-2025). The importance of this research lies in its focus on measuring the relationship between Fin Tech indicators (represented by the number of ATMs and point-of-sale terminals) and bank assurance indicators (represented by credit life insurance premiums, death claim settlement ratios, and claims paid to premiums ratios). Data were analyzed using descriptive statistics, including the arithmetic mean, standard deviation, and coefficient of variation, in addition to using SPSS software (version 23) to perform linear regression analysis to test the validity of the hypothesis stating that there is a statistically significant effect of Fin Tech on bank assurance. The research reached several conclusions, the most important of which is the existence of a strong positive statistically significant relationship between the number of point-of-sale terminals and credit life insurance premiums.
subject: Articles
  topic: section
subject: Financial Technology
  topic: keywords
subject: Bank assurance
  topic: keywords
subject: Credit Life Insurance
  topic: keywords
subject: ATMs
  topic: keywords
subject: Point of Sale
  topic: keywords
subject: Australia
  topic: keywords
creator: Ibtisam Abbas Abdulhassan Hadi
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-06-15
publication date: 2026-06-15
doi: 10.59992/IJFAES.2026.v5n6p12

https://vsrp.co.uk/index.php/ijfaes/en/article/view/1647
type: item
title: Strategic thinking and its impact on strategic leadership through the mediation of forward-looking leadership: An exploratory analytical study of a number of academic leaders at Al-Mustansiriya University
description: Through this research, the researcher aims to highlight the concepts of (strategic thinking) with its dimensions (visionary thinking, synthetic thinking, creative thinking, reflective skills, systems thinking), and forward-looking leadership with its dimensions (forward-looking thinking, forward-looking vision, building a forward-looking culture), and strategic leadership with its dimensions (proactivity, innovation, strategic vision, and strategic flexibility), given the importance of these concepts collectively in organizations today, especially educational organizations, due to the significant and rapid changes in teaching methods and approaches, and the pursuit by most educational organizations of leadership in the field of education. The research began with the question: Does strategic thinking have an impact on strategic leadership? Does this effect increase through the mediation of forward-looking leadership? The researcher chose a number of colleges at Al-Mustansiriya University to be the applied field of the research. The researcher chose a purposive sample of (74) academic leaders in these colleges at the level of college dean, assistants, and heads of departments. (70) questionnaires were retrieved, and the hypotheses were examined using the statistical programs (SPSS v28) using a set of statistical methods, including (Cronbach's alpha reliability coefficient, construct validity, arithmetic mean, standard deviation, relative importance, linear regression coefficient). The most prominent result of the research was that the effect of strategic thinking on strategic leadership is not achieved with maximum effectiveness directly, but rather increases more when forward-looking leadership is available, as the indirect effect through forward-looking leadership was stronger than the direct effect, which confirms that forward-looking leadership represents the organizational mechanism that transforms the outputs of strategic thinking into actual entrepreneurial pra…
subject: Articles
  topic: section
subject: Strategic Thinking
  topic: keywords
subject: Strategic Leadership
  topic: keywords
subject: Forward-Looking Leadership
  topic: keywords
creator: Mahmoud Osama Abdulwahab
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-06-15
publication date: 2026-06-15
doi: 10.59992/IJFAES.2026.v5n6p11

Hate Speech in Lebanon: Legal Challenges of Criminalization and the Limits of Protection Against Sectarian Divisions
type: item
description: This research addresses the topic of hate speech in Lebanon: the legal challenge of criminalization and the limits of protection against sectarian divisions. It is considered one of the contemporary legal and social issues that raises an ongoing debate regarding, on the one hand, the boundaries of freedom of expression in Lebanon, and on the other hand, the necessity of criminalizing incitement and discriminatory speech. This debate is further shaped by the Lebanese reality, which is characterized by political and sectarian diversity, making the regulation of such speech a particularly delicate and sensitive matter. The study begins by defining the legal concept of hate speech and distinguishing it from freedom of opinion and expression, while highlighting the boundaries between the legitimate exercise of freedom and its transformation into a tool for incitement or exclusion. It also examines the relevant national and international legal frameworks governing the fight against hate speech, emphasizing the adequacy of Lebanese legal provisions in complying with international obligations in this field. The research further analyzes the mechanisms adopted to address hate speech through prevention, protection, and criminalization measures, in addition to reviewing possible national strategies to limit its spread, particularly considering the growing influence of social media in expanding and accelerating its reach. Moreover, it discusses the consequences of hate speech, especially its impact on civil peace, social cohesion, and national stability, highlighting its serious threat to the structure of Lebanese society. The study concludes that addressing this phenomenon requires a balanced approach that combines strengthening the legal framework, promoting social awareness, and safeguarding freedom of expression, in order to protect society and reinforce a culture of peaceful coexistence.
subject: Articles
  topic: section
subject: Hate Speech
  topic: keywords
subject: Community Unit
  topic: keywords
subject: Civil Peace
  topic: keywords
creator: Sahar Ahmad Abu Ghneim
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-06-15
publication date: 2026-06-15
doi: 10.59992/IJFAES.2026.v5n6p10

The transformation model from human resource management to experience engineering: The employee journey as an internal customer
type: item
description: This study examines the accelerating shift from traditional human resource management (HRM) to Employee Experience Engineering (EXE) within Iraqi classified hotels, reconceptualizing the employee as an "internal customer" for whom an integrated work experience is deliberately designed. The study identifies knowledge, skill, and application gaps impeding Iraqi hotels from adopting this paradigm, and analyzes the theoretical foundations underpinning the Employee-as-Internal-Customer theory: the Service-Profit Chain (Heskett et al., 1994), Social Exchange Theory (Cropanzano & Mitchell, 2005), and Conservation of Resources Theory (Hobfoll, 2001). The research population comprises employees of three-to-five-star hotels across major Iraqi cities; a stratified random sample of 280 respondents from three tiers — front-line staff, HR managers, and executives — was employed. A descriptive-analytical-synthetic methodology grounded in a Systematic Literature Review (2011–2024) was adopted. Findings confirm that successful transformation requires leadership commitment, People Analytics infrastructure, and design-thinking training. The study's original contribution is the TACT-EX Model — a five-phase framework (Transformation–Alignment–Culture–Technology–Experience) — which introduces the Arab Cultural Context (ACC) as a novel moderating variable absent from Western counterparts.
subject: Articles
  topic: section
subject: Employee Experience Engineering
  topic: keywords
subject: Internal Customer
  topic: keywords
subject: Design Thinking
  topic: keywords
subject: Employee Journey
  topic: keywords
subject: Iraqi Hotels
  topic: keywords
subject: TACT-EX Model
  topic: keywords
subject: Arab Cultural Context
  topic: keywords
creator: Dunya Tariq Ahmed Saleh Al-Qaisi
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-06-15
publication date: 2026-06-15
doi: 10.59992/IJFAES.2026.v5n6p9

Électricité du Liban between Financial Collapse and Allegations of Corruption: A Legal Study in Light of Ongoing Administrative and Financial Irregularities
type: item
description: The Electricity crisis in Lebanon represents one of the most severe structural challenges in the Middle East, extending beyond the mere fulfillment of citizens’ energy needs to impact various economic and public service sectors. This deterioration has disrupted the functionality of essential public utilities and heightened consumer grievances, as the Lebanese Electricity Corporation (Électricité du Liban) is mandated to ensure the continuity and sustainability of electricity provision as a fundamental public service. The sector suffers from significant administrative and structural deficiencies, primarily stemming from weak implementation of good governance principles, including transparency, accountability, and managerial efficiency, which are essential to maintaining the viability of public utilities. The problem is further compounded by legislative gaps and a lack of comprehensive legal and institutional reforms amid Lebanon’s ongoing economic and financial crisis. Moreover, the sector has been plagued by recurring administrative and financial shortcomings, including allegations of corruption and mismanagement, as documented in media reports and academic studies, with instances of significant financial waste. The continued imposition of electricity tariffs that are disproportionate to the level of service and the actual hours of supply has placed an undue financial burden on consumers, driving many to rely on private alternative energy sources. This study aims to examine the legislative gaps and shortcomings in applying good governance principles within Lebanon’s electricity sector, in light of the ongoing financial collapse and administrative and financial irregularities at the Lebanese Electricity Corporation. It further investigates the legal implications of these deficiencies on the management of this public utility and the protection of consumer rights.
subject: Articles
  topic: section
subject: EDL
  topic: keywords
subject: Électricité Du Liban, Consumers
  topic: keywords
subject: Administrative Shortcoming
  topic: keywords
subject: Corruption
  topic: keywords
creator: Sahar Ahmad Abu Ghneim
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-06-15
publication date: 2026-06-15
doi: 10.59992/IJFAES.2026.v5n6p8

The Impact of Intellectual Capital on Production Flexibility at Dubai Pharma / Samarra
type: item
description: This study aimed to investigate the impact of intellectual capital, represented by its dimensions of human capital, relational capital, and structural capital, on enhancing production flexibility with its various dimensions, including machine flexibility, new product introduction flexibility, and human resource flexibility, through an applied study at Dubai Pharmaceutical Industries Company. The main objective of the study was to analyze the nature of the relationship between intellectual capital and the organization’s ability to adapt to operational and production changes, as well as to determine the extent to which each dimension of intellectual capital contributes to enhancing production flexibility within the company. The descriptive analytical approach was adopted because it is suitable for the nature and objectives of the research. This approach helps in describing phenomena and analyzing relationships among variables scientifically and systematically. The study population included all employees working at Dubai Pharmaceutical Industries Company located in Samarra, Salah Al-Din Governorate, Iraq - a total of (101) employees. Since this is a relatively small study population, the comprehensive survey method (Census Method) was used to represent fully all members of the population and achieve more accuracy in results. However, (22) questionnaires were excluded due to incomplete data or inconsistencies that would affect the validity of statistical analysis. Therefore, valid questionnaires for analysis came down to (79), with a response rate of 78.2%. The results of the study showed a statistically significant positive effect of intellectual capital on production flexibility at the significance level (α ≤ 0.05). Results also indicated that intellectual capital has a significant effect on all dimensions of production flexibility, i.e., machine flexibility, new product introduction flexibility, and human resource flexibility.
subject: Articles
  topic: section
subject: Intellectual Capital
  topic: keywords
subject: Production Flexibility
  topic: keywords
subject: Dubai Pharma
  topic: keywords
subject: Samarra
  topic: keywords
subject: Iraq
  topic: keywords
creator: Mohammed Mahmood Taha
creator: Muhamed Khamis Sami AL-isawi
creator: Bakr Ahmed Abdulmajid
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-06-15
publication date: 2026-06-15
doi: 10.59992/IJFAES.2026.v5n6p7

Digital Transformation and Reshaping Corporate Strategies in the Telecommunications Sector: Case Studies (STC -Vodafone)
type: item
description: This study explores the impact of digital transformation on reshaping corporate strategies and business models in the telecommunications sector, focusing on STC and Vodafone. The research problem highlights the gap between acquiring technology and formulating a clear strategic vision due to the complexity of digital transformation. The study utilized descriptive-analytical and case study approaches. Findings reveal that digitization is a radical shift significantly enhancing operational and marketing efficiency. It also demonstrates that digital technologies improve financial reporting quality and transparency, bolstering corporate governance. The practices of both companies emphasize that project success relies on human capital, with digital leadership playing a pivotal role in decision-making quality. The study recommends adopting an innovation culture and prioritizing digital transformation in top management training to ensure competitiveness.
subject: Articles
  topic: section
subject: Digital Transformation
  topic: keywords
subject: Corporate Strategies
  topic: keywords
subject: Telecommunications
  topic: keywords
subject: Operational Efficiency
  topic: keywords
subject: Digital Leadership
  topic: keywords
subject: Governance
  topic: keywords
subject: Business Models
  topic: keywords
creator: Ashwag Sayed Ali
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-06-15
publication date: 2026-06-15
doi: 10.59992/IJFAES.2026.v5n6p6

The impact of using artificial intelligence on audit quality in combating financial fraud: A field study on Sudanese commercial banks
type: item
description: This study aimed to measure the impact of artificial intelligence techniques, with their four dimensions: Genetic Algorithms, Intelligent Agents, Artificial Neural Networks, and Machine Learning, on Audit Quality in combating Financial Fraud in Sudanese commercial banks operating in Khartoum State during 2023-2024.Adopting the descriptive analytical approach, primary data were collected via a questionnaire distributed to 142 internal auditors and risk managers from 15 commercial banks. Data were analyzed using SPSS 26 through descriptive statistics, Cronbach's Alpha, Pearson correlation, and multiple/stepwise regression. Results revealed a statistically significant impact at α ≤ 0.05 of AI dimensions combined on combating financial fraud, with R = 0.771 and R² = 0.594, explaining 59.4% of variance. Machine Learning ranked first individually with 46.7% explanatory power. The study recommends investing in human capital, ensuring data quality, building tech partnerships, and establishing AI units in banks to enhance fraud detection.
subject: Articles
  topic: section
subject: Artificial Intelligence
  topic: keywords
subject: Audit Quality
  topic: keywords
subject: Financial Fraud
  topic: keywords
subject: Sudanese Banks
  topic: keywords
subject: Machine Learning
  topic: keywords
subject: Genetic Algorithms
  topic: keywords
subject: Intelligent Agents
  topic: keywords
subject: Artificial Neural Networks
  topic: keywords
creator: Murtada Elgasim Awad Elkrim Bashir
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-06-15
publication date: 2026-06-15
doi: 10.59992/IJFAES.2026.v5n6p5

The Role of Artificial Intelligence Technologies in Enhancing the Quality of External Audit Evidence: A Field Study on Audit Firms in the Qassim Region
type: item
description: The research problem is represented in the fact that audit firms in the Qassim region face several challenges related to the quality of external audit evidence, such as the limited sufficiency and relevance of audit evidence and the difficulty of ensuring its reliability. This may negatively affect the effectiveness of the audit process and the issuance of an independent audit opinion. This study aims to examine the impact of using artificial intelligence technologies on improving the quality of external audit evidence by measuring their effect on the sufficiency, relevance, and reliability of audit evidence. The field research methodology was adopted, whereby 120 questionnaires were distributed to external auditors working in audit firms, and 100 valid questionnaires were analyzed using descriptive statistical methods (mean, standard deviation, t-test, and Chi-square test) and inferential statistical analysis (correlation and regression). The study includes two main hypotheses concerning the impact of artificial intelligence on the sufficiency and reliability of external audit evidence. The results indicate that the majority of respondents tend to agree or strongly agree on the positive impact of artificial intelligence on the quality of audit evidence, with strong statistical significance for all statements. Furthermore, the correlation and regression analyses reveal a strong and positive relationship between the use of artificial intelligence and both the sufficiency and reliability of audit evidence, with explanatory power reaching up to 71%. Accordingly, the study recommends enhancing auditors’ training on artificial intelligence tools, developing the technological infrastructure of audit firms, integrating intelligent systems across all stages of the audit process, and establishing standardized guidelines to ensure the improvement of external audit evidence quality and to enhance the overall effectiveness of the audit process.
subject: Articles
  topic: section
subject: Artificial Intelligence
  topic: keywords
subject: Audit Evidence Quality
  topic: keywords
subject: External Audit
  topic: keywords
subject: Audit Firms
  topic: keywords
creator: Hamza Abker
creator: Jihene Ghorbel
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-06-15
publication date: 2026-06-15
doi: 10.59992/IJFAES.2026.v5n6p4

Supply Chain Management During Crises and Its Impact on Organizational Financial Performance: An Empirical Study on the Financial Performance of UPS
type: item
description: The study investigates the effect of supply chain management (SCM) components during crises on the organizational financial performance of United Parcel Service UPS, Inc, one of the global leaders in logistics and shipping companies. The study explores three major independent variables, including the quality of information, the efficiency of logistics services (in terms of time and distance), and supplier relationship management. The research methodology is descriptive–analytical, and the data collection method involves a questionnaire given to a purposeful sampling of 50 branch managers of UPS Germany who held different managerial positions such as logistics manager, supply chain director, procurement officer, operations manager. Hypotheses were tested through simple linear regression analysis using EViews 12, and Cronbach's Alpha coefficient was computed to assess the internal consistency (reliability) of the measurement instruments. All variables demonstrated excellent reliability levels (α ≥ 0.89). The results reveal a statistically significant positive impact of all three SCM components on financial performance during crises such as the COVID-19 pandemic and geopolitical conflicts. Logistics services emerged as the most influential variable (r = 0.728; R² = 0.530; p < 0.001), followed by supplier relationship management (r = 0.620; R² = 0.384; p < 0.001), and information quality (r = 0.379; R² = 0.144; p < 0.01). Multicollinearity diagnostics confirmed the absence of problematic collinearity (VIF < 10). These findings underscore the strategic importance of logistics efficiency in crisis resilience and provide actionable insights for decision-makers in global logistics firms seeking to build more adaptive and financially robust supply chains.
subject: Articles
  topic: section
subject: Supply Chain Management
  topic: keywords
subject: Crisis Management
  topic: keywords
subject: Financial Performance
  topic: keywords
subject: Logistics Services
  topic: keywords
subject: Information Quality
  topic: keywords
subject: Supplier Relationship Management
  topic: keywords
subject: Resilience
  topic: keywords
subject: UPS
  topic: keywords
creator: Zeanab Gameel
creator: Wafa Mbarek
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-06-15
publication date: 2026-06-15
doi: 10.59992/IJFAES.2026.v5n6p3

The Impact of Financial Disclosure on Zakat and Charity Payers’ Compliance: An applied analytical study
type: item
description: This study aimed to identify the impact of disclosure on the commitment of Zakat and charity payers by examining the role of accounting disclosure and transparency in enhancing taxpayers’ trust in Zakat institutions and increasing their commitment to paying Zakat and charities. The study adopted the descriptive analytical approach and used a questionnaire as the main tool for data collection from a sample of 64 Zakat and charity payers. Several statistical methods were employed to analyze the data, including arithmetic means, standard deviations, and the One-Sample T-Test to test the study hypotheses to verify their statistical significance. The study revealed a statistically significant impact and large effect size (22.286) of disclosure on the commitment of Zakat and charity payers. The results showed that all study dimensions have achieved significance levels lower than 0.05, indicating a positive relationship between disclosure and commitment. The findings also revealed that disclosure and transparency contribute to enhancing trust in Zakat institutions, increasing credibility, and motivating individuals to fulfill their Zakat and charity obligations. The study recommended enhancing financial and administrative disclosure in Zakat institutions, developing transparency systems, utilizing modern electronic methods for presenting financial reports, and strengthening oversight and awareness regarding the importance of disclosure in promoting trust and commitment.
subject: Articles
  topic: section
subject: Accounting Disclosure
  topic: keywords
subject: Zakat
  topic: keywords
subject: Charities
  topic: keywords
subject: Transparency
  topic: keywords
subject: Commitment
  topic: keywords
subject: Zakat Institutions
  topic: keywords
creator: Omar Mahjoub Mohammed Al-Hussain
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-06-15
publication date: 2026-06-15
doi: 10.59992/IJFAES.2026.v5n6p2

The Impact of SME Characteristics and Managerial Profiles on Access to Bank Financing in Mauritania
type: item
description: Small and Medium-sized Enterprises (SMEs) play a pivotal role in the Mauritania economy, serving as a vital engine for economic growth and a primary source of employment opportunities. However, these enterprises encounter a lack of funding. Therefore, this study aimed to determine the impact of characteristics of small and medium enterprises (SMEs) and Managerial Profiles on obtaining bank financing in Mauritania. A binary logistic regression analysis method was employed, applied to a sample of 155 SMEs. The study found that the factors influencing the acquisition of funding include sector of activity, size, the manager’s professional experience and educational level.
subject: Articles
  topic: section
subject: Small and Medium-Sized Enterprises
  topic: keywords
subject: Bank Financing
  topic: keywords
subject: Binary Logistic Regression
  topic: keywords
creator: Fatimetou Ahmed Minnih
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-06-15
publication date: 2026-06-15
doi: 10.59992/IJFAES.2026.v5n6p1

Bayesian Comparison between MCMC, PMCMC, and VI in Nonlinear Time Series
type: item
description: Nonlinear time series models have gained significant attention in applied studies due to their ability to represent complex dynamical properties, such as fluctuation clustering, system transitions, and common non-Gaussian characteristics in financial data. This study aims to develop a general Bayesian framework for estimating and comparing nonlinear time series models within a state-space framework. The proposed framework integrates three key components: flexible model construction, coherent formulation of prior distributions, and modern computational inference techniques, including data augmentation particle-based Markov Monte Carlo (MCMC) algorithms and inverse methods (VI).To evaluate the performance of these methods under different sample sizes, a comprehensive simulation study was conducted using a stochastic fluctuation model for data generation. The results showed that the Bayesian methods provide high-precision parameter estimates, reliable latent state retrieval, and good uncertainty calibration. The study also demonstrated the superiority of the MCMC approach in small samples and in prediction accuracy, while the variance method exhibited high computational efficiency, despite its tendency to systematically underestimate subsequent uncertainty. To highlight the practical application of the proposed framework, it was applied to two sets of real data: one financial and the other numerical time series. The suitability of the models was evaluated using a range of Bayesian predictive diagnostic tools, such as one-step cross-validation, information criteria, and post-prediction tests. Overall, the proposed Bayesian framework offers a comprehensive and consistent methodology for addressing estimation and prediction issues in nonlinear time series analysis.
subject: Articles
  topic: section
subject: Bayesian approach
  topic: keywords
subject: parameter estimation
  topic: keywords
subject: MCMC
  topic: keywords
subject: PMCMC
  topic: keywords
subject: VI
  topic: keywords
subject: Nonlinear time series
  topic: keywords
creator: Nada Hussein Tali
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-05-15
publication date: 2026-05-15
doi: 10.59992/IJFAES.2026.v5n5p7