THE RELATIONSHIP BETWEEN CEO DUALITY AND FIRM PERFORMANCE IN LIGHT OF BOARD SIZE AS A MODERATOR

Shahad Salim

doi:10.55047/jhssb.v3i1.861

THE RELATIONSHIP BETWEEN CEO DUALITY AND FIRM PERFORMANCE IN LIGHT OF BOARD SIZE AS A MODERATOR

Shahad Salim*

Keywords: Board Size CEO Duality Firm Performance

This research investigates the intricate link between CEO duality and company performance in Texas service organizations while illuminating the moderating role of the number of directors. To accomplish this, the study conducts a comprehensive analysis using a dataset of Texas service companies over a specific time frame. Rigorous statistical methods, including multiple regression analysis and moderation analysis, are employed to assess the relationship between CEO duality, board size, and company performance. Various performance metrics, such as return on assets (ROA), return on equity (ROE), and Tobin's Q ratio, are used to measure business performance. Panel data from 2018 to 2020 are gathered from published accounts, and the research utilizes IGLS regression models to test the theory. The findings reveal a complex relationship between CEO duality and business performance in Texas service firms, with CEO duality significantly correlated with firm performance, and board size playing a substantial moderating role. This study offers valuable guidance to the boards of directors and executives of Texas service organizations on optimizing board sizes and governance structures to enhance company performance. It also advances our understanding of the nuanced interactions between CEO duality and board size within the broader corporate governance literature, emphasizing the context-specific nature of these effects. Additionally, this research contributes to the field by examining these dynamics within the unique context of Texas service organizations, shedding light on their distinct characteristics and governance requirements compared to businesses in other regions or industries.

Al Amosh, H., Khatib, S. F., & Ananzeh, H. (2023). Terrorist attacks and environmental social and governance performance: Evidence from cross‐country panel data. Corporate Social Responsibility and Environmental Management

Alves, S. (2023). CEO duality, earnings quality and board independence. Journal of Financial Reporting and Accounting, 21(2), 217-23

Abushammala, S. N., Alabdullah, T. T. Y., & Ahmed, E. R. (2015). Causal Relationship between Market Growth and Economic Growth. Comparison Study. European Journal of Business and Management 7(33).

Ahmed, E. R., Alabdullah, T. T. Y., Ardhani, L., &Putri, E. (2021). The Inventory Control System’s Weaknesses Based on the Accounting Postgraduate Students’ Perspectives. Journal of Accounting and Business Education, 5(2), 1-8.DOI: http://dx.doi.org/10.26675/jabe.v5i2.19312.

Ahmed, E. R. e. A.(2016). Zakat and Accounting Valuation Model. Journal of Reviews on Global Economics, 5(16-24), 24.

Ahmed, E. R., A Amran, Alabdullah, T. T. Y., & , A Islam (2019). Testing The Legitimacy Index In Light Of Shariah Risks For Sukuk Markets. European Proceedings of Social and Behavioural Sciences 88.

Ahmed, E. R., Aiffin, K. H. B., Alabdullah, T. T. Y., &Zuqebah, A. (2016). Zakat and Accounting Valuation Model. Journal of Reviews on Global Economics, 5, 16-24.

Ahmed, E. R., Alabdullah, T. T. Y &Shaharudin, M. S. (2020). Approaches to Control Mechanisms and Their Implications for Companies’ Profitability: a Study in UAE. Journal of accounting Science, Vol. 4, no. 2, pp. 11-20.

Ahmed, E. R., Alabdullah, T. T. Y., Amran, A., &Yahya, S. B. (2018). Indebtedness Theory and Shariah Boards: A Theoretical Approach. Global Business and Management Research, 10(1), 127-134.

Ahmed, E. R., Alabdullah, T. T. Y., Shaharudin, M. S., &Putri, E. (2020). Further Evidence on the Link between Firm’s Control Mechanisms and Firm Financial Performance: Sultanate of Oman. Journal of Governance and Integrity, 4(1), 1-6.

Ahmed, E. R., Alabdullah, T. T. Y., Thottoli, M. M., &Maryanti, E. (2020). Does Corporate Governance Predict Firm Profitability? An Empirical Study in Oman. The International Journal of Accounting and Business Society, 28(1), 127-143.

Ahmed, E. R., Alabdullah, T. Y., Islam, M. A., &Asmar, M. (2014) “Sukuk Legitimacy: A New Measurement Based on Content Analysis” 16th Malaysian Finance Association Conference in SasanaKijang Central Bank of Malaysia, Kuala Lumpur, June 4-6, 2014.

Ahmed, E. R., Bin Yahya, S., & Haron, M. (2014). Shubuhat: related activities in Islamic financial operations. Journal of Islamic Economics, Banking and Finance, 113(3580), 1-19.

Ahmed, E. R., Islam, A., Zuqibeh, A., &Alabdullah, T. T. Y. (2014). Risks management in Islamic financial instruments. Advances in Environmental Biology, 402-406.

Ahmed, E. R., Islam, M. A., & Ariffin, K. H. K. (2015). An empirical analysis on legitimacy of sukuk: an insight of Malaysian sukuk. Asian Social Science, 11(13), 84.

Ahmed, E. R., Islam, M. A., &Alabdullah, T. T. Y. (2014). Islamic sukuk: Pricing mechanism and rating. Journal of Asian Scientific Research, 4(11), 640.

Ahmed, E.R., Islam, M.A. and Alabdullah, T.T.Y. (2018), “The moderating role of Shariah supervisory board on sukuk pricing benchmark”, International Journal of Excellence in Islamic Banking and Finance, Vol. 6 No. 2.

Ahmed, E. R., Islam, M. A., Alabdullah, T. T. Y., &Amran, A. B. (2019). A qualitative analysis on the determinants of legitimacy of sukuk. Journal of Islamic Accounting and Business Research, Vol. 10 No. 3, pp. 342-368.

Ahmed, E. R., Islam, M. A., Alabdullah, T. T. Y., and bin Amran, A. (2018). Proposed the pricing model as an alternative Islamic benchmark. Benchmarking: An International Journal 25, 2892–2912. doi: 10.1108/bij-04-2017-0077.

Ahmed, E. R., Islam, M. A., and & Alabdullah, T. T. Y. (2017). The moderating role of Shariah supervisory board on sukuk pricing benchmark. International Journal of Excellence in Islamic Banking and Finance 6.

Ahmed, E. R., Mamar, S. H. A., & Ghassani, A. S. A. (2021). Risk Management Practices and Financial Performance: The Case of Banks in Sultanate of Oman. AFRE (Accounting and Financial Review), 4(2), 164-171.

Ahmed, E. R., Rahim, N. F. A., Alabdullah, T. T. Y., &Thottoli, M. M. (2019). An examination of social media role in entrepreneurial intention among accounting students: a SEM study. Journal of Modern Accounting and Auditing, 15(12), 577- 589.

Ahmed, et al. 2018. Proposed the Pricing Model as an Alternative Islamic Benchmark: Benchmarking: An International Journal, Vol. 25, Issue 8, pp. 2892-2912.

Al-Aamri, A. K., Al-musallami, F. H., Ahmed, E. R., & Qazi, M. (2021). Impact of Audit Committees on Quality of Financial Reporting: A Study in Oman. International Journal of Business and Management Invention , 10(10), 35-43.

Alabdullah, T. T. Y., Ahmed, E. R., & Ahmed, R. R. (2021). Organization features and profitability: Implications for a sample of Emerging Countries. Journal of Accounting and Business Education, 5(2), 43-52.DOI: http://dx.doi.org/10.26675/jabe.v5i2.16351.

Alabdullah, Alfadhl &Rabi. (2014). The Role of Forensic Acounting in Reducing Financial Corruption: A Study in Iraq.International Journal of Business and Management.Vol.9, No.1.

Alabdullah, T. T. Y & Ahmed, E. R. &Abushammala, S. (2020). Growth of Companies: Empirical Study of the Companies Listed in Developing Economies. Journal of accounting Science, Vol. 4, no. 2, pp. 1-10.

Alabdullah, T. T. Y & Ahmed, E. R. (2020). Audit Committee Impact on Corporate Profitability in Oman Companies: an Auditing and Management Accounting Perspective. RisetAkuntansidanKeuangan Indonesia, Vol. 5, no. 2, pp. 121-128.

Alabdullah, T. T. Y. (2016). Agency Theory Perspective: A Quantitative Study Of Accounting Performance Measures In Emerging Economies. ICTE Proceedings, New York.

Alabdullah, T. T. Y. (2016). Are Board Size And Ownership Structure Beneficial In Emerging Markets’ Firms? Evidence from Jordan. International Journal of Management & Information Systems (IJMIS), 20(3), 87-94.

Alabdullah, T. T. Y. (2016). Corporate Governance from The Perspective of The Past and The Present and The Need to Fill an International Gap. Risk Governance & Control: Financial Markets & Institutions, 6(4).

Alabdullah, T. T. Y. (2016). The Performance of Companies and The Board’s Characteristics From the New Perspective of Manipulation Avoidance. Corporate Ownership & Control, 13(4), 279-286.

Alabdullah, T. T. Y. (2017). Compensation committee, company board attributes, and company performance: The moderating effect of leadership position. Paper presented at the 2017 Wei International Academic Conference Proceedings, July 24-27, 2017, Business and Economics.

Alabdullah, T. T. Y. (2018). The relationship between ownership structure and firm financial performance. Benchmarking: An International Journal, 25(1), 319-333.

Alabdullah, T. T. Y. (2019). Management Accounting and Service Companies' Performance: Research in Emerging Economies, Australasian Accounting, Business and Finance Journal, 13(4), 100-118.doi:10.14453/aabfj.v13i4.8.

Alabdullah, T. T. Y. (2021). Management accounting insight via a new perspective on the risk management - companies’ profitability relationship. International Journal of Intelligent Enterprise 7, In press.

Alabdullah, T. T. Y. (2021). Ownership Structure and the Failure or Success of Firm Performance: Evidence from Emerging Market; Cross-sectional Analysis. International Journal of Business and Management Invention, 10(8).

Alabdullah, T. T. Y. (2023). The Role Of Audit Committees In Omani Business Context: Do They Affect The Performance Of Non-Financial Companies. Journal Of Humanities, Social Sciences And Business, 2 (4), 643- 659.

Alabdullah, T. T. Y. (2023). The Link between Internal Control Mechanisms and Corporate Performance: A study for a New Perspective to Support Economic Growth. International Journal of Accounting and Business Society, 30 (2).

Alabdullah, T. T. Y. (2023). In Light Of The Current Economic Status: Do Board Characteristics And Risk Management Committees Promote Firm Performance In Saudi Arabia?. Journal Of Humanities, Social Sciences And Business, 3 (1), 14- 30.

Alabdullah, T.T.Y., Churiyah, M. (2023). The Impact of Top Management Features on South Alabama Constrictions companies' Firm Performance: The Role of Board Size as a Moderator. Current Advanced Research on Sharia Finance and Economic Worldwide, 3(1), 100-126.

Alabdullah, T.T.Y. (2023). Addressing Knowledge Management Issues At University Of Houston: Overcoming Obstacles To Improve Organizational Performance. Journal Of Management, Accounting, General Finance And International Economic Issues, 3(1), 32-50.

Alabdullah, T.T.Y., Kanaan-Jebna, A. (2023). The Mediating Role of Innovation on the Relationship between Supply Chain Management and Company Performance in the Kingdom of Bahrain. Journal of Humanities, Social Sciences and Business, 3(1), 160-176.

Alabdullah, T. T. Y. (2023). Capital Market Companies In The Uae: Determinants And Factors Affecting The Performance Of Listed Uae Companies. Current Advanced Research On Sharia Finance And Economic Worldwide, 3 (1), 1- 18.

Alabdullah, T. T. Y. and Ahmed, E. R. (2018). Corporate Governance: To What Extent it is important in the Arab Countries. International Journal of Science and Research 7.

Alabdullah, T. T. Y., Ahmed, E. R. (2019). Board Diversity and Disclosure of Corporate Social Responsibility Link: A Study in Malaysia. Journal of Adv Research in Dynamic & Control System, 11(11).

Alabdullah, T. T. Y., Ahmed, E. R. (2021). New Insights to Investigate the Impact of Internal Control Mechanisms on Firm Performance: A Study in Oman. RisetAkuntansidanKeuangan Indonesia, Vol. 6,(2).

Alabdullah, T. T. Y., Ahmed, E. R., & Nor, M. I. (2018). New Ideas from Management, Finance and Accounting Perspective: The Research for A New Link Between A Company’s Outcome and Risk Management. 5th International Conference on New Ideas in Management, Economics and Accounting.

Alabdullah, T. T. Y., Ahmed, E. R., & Nor, M. I. (2019). Do board characteristics provide more enhancement for firm financial performance?A corporate governance perspective. New challenges in corporate governance: Theory and practice (pp. 89– 91). https://doi.org/10.22495/ncpr_25.

Alabdullah, T. T. Y., Ahmed, E. R., & Yahya, S. (2018). The determination of firm performance in emerging nations: Do board size and firm size matter?. International Academic Journal Of Accounting And Financial Management, 5(2), 57-66.DOI: 10.9756/IAJAFM/V5I2/1810017.

Alabdullah, T. T. Y., Ahmed, E. R., &Muneerali, M. (2019). Effect of Board Size and Duality on Corporate Social Responsibility: What has Improved in Corporate Governance in Asia?. Journal of Accounting Science, 3(2), 121-135.

Alabdullah, T. T. Y., Ahmed, E. R., (2020). A cross-sectional analysis of the influence of corporate governance features on the organizational outcomes: An assessment. International Islamic University Chittagong. 17(2). P.P 6-26.

Alabdullah, T. T. Y., Ahmed, E. R., Almashhadani, M., Yousif, S. K., Almashhadani, H, A., Almashhadani, R., Putri, E. 2021. How significantly to emergingeconomies benefit from board attributes and risk management in enhancing firm profitability? Journal of accounting Science, Vol. 5, no. 1.

Almashhadani, M., & Almashhadani, H. A., (2023). Translation Integration in Information Systems and Project Management: A Synergistic Approach. International Journal of Business and Management Invention, 12(6), 298-304.

Almashhadani, M., & Almashhadani, H. A., (2023). The Influence Of Technological Capacity And Financial Capacity On Promoting Firm Competitiveness And Firm Performance. Journal Of Humanities, Social Sciences And Business, 3(1), 125-141.

Almashhadani, M., & Almashhadani, H. A., (2023). Audit Committee Features, Sustainability Disclosure, And Corporate Performance In Charlotte Financial Service Companies. Ournal Of Management, Accounting, General Finance And International Economic Issues, 3(1), 1-15.

Alabdullah, T. T. Y., Ahmed, E. R., Mohammed Almashhadani, M, Yousif S, Almashhadani H, Almashhadani R, Putri, E (2021). How Significantly to Emerging Economies Benefit From Board Attributes and Risk Management in Enhancing Firm Profitability? Journal of Accounting Science 5(2).

Alabdullah, T. T. Y., Ahmed, E. R., and Nor, M. I. (2020). The World Declining Economy And Coronavirus Pandemic: Systems Should Be Continued. Russian Journal of Agricultural and Socio-Economic Sciences 102, 89–96. doi: 10.18551/rjoas.2020-06.11.

Alabdullah, T. T. Y., Alfadhl, M. M. A., Yahya, S., & Rabi, A. M. A. (2014). The Role of Forensic Accounting in Reducing Financial Corruption: A Study in Iraq. International Journal of Business and Management, 9 (1), 26.

Alabdullah, T. T. Y., Alfadhl, M. M. A., Yahya, S., and Rabi, A. M. A. (2014a). The Role of Forensic Accounting in Reducing Financial Corruption: A Study in Iraq. International Journal of Business and Management 9, 26–26.

Alabdullah, T. T. Y., Al-Fakhri, I., Ahmed, E. R., & Kanaan-Jebna, A. 2021. Empirical Study Of The Influence Of Board Of Directors’feature On Firm Performance. Russian Journal of Agricultural and Socio-Economic Sciences. 11(119), 137-146.

Alabdullah, T. T. Y., Al-Fakhri, I., Ahmed, E. R., & Kanaan-Jebna, A. 2021. Corporate Governance System and Firm Financial Performance. Acta Scientific Computer Sciences, 4 (6), 97-103.

Alabdullah, T. T. Y., Awang, M. I., Sobirov, B., Multazam, M. T., & Wardana, M. D. (2023). of the International Conference on Intellectuals’ Global Responsibility (ICIGR 2022).

Alabdullah, T. T. Y., Hussein, Z. A. A. (2023). Risk Management, Female Leadership and Project Management Performance: A study in Oman. International Journal of Scientific and Management Research, 6(6), 77-94.

Alabdullah, T. T. Y., AL-Qallaf, A. J. M. (2023). The Impact Of Ethical Leadership On Firm Performance In Bahrain: Organizational Culture As A Mediator. Current Advanced Research On Sharia Finance And Economic Worldwide, 2(4), 482-498.

Alabdullah, T. T. Y., Mohamed, Z. K. (2023). Exploring The Impact Ceo Duality, Firm Size, And Board Size On Capital Structure Based On The Knowledge Management During The Covid-19 Pandemic. International Journal of Accounting, Management, Economics and Social Sciences, 1(4), 266-280.

Alabdullah, T. T. Y., Laadjal, A., Ries, E., & Al-Asadi, Y. A. A. (2018). Board Features and Capital Structure in Emerging Markets. Journal of Advanced Management Science, 6 (2).

Alabdullah, T. T. Y., Maryanti, E . (2021). Internal Control Mechanisms in Accounting, Management, and Economy: A review of the Literature and Suggestions of New Investigations. International Journal of Business and Management Invention, 10(9).

Alabdullah, T. T. Y., Naseer, H. K. (2023). Corporate Governance Strategic Performance As A Significant Strategic Management To Promoting Profitability: A Study In Uae. Journal Of Humanities, Social Sciences And Business, 2 (4), 620- 635.

Alabdullah, T. T. Y., Zubon, Z. W. (2023). Do Investments And Independency Influence Firm Performance In Light Of Performance Management: A Study In Kuwait. Journal Of Management, Accounting, General Finance And International Economic Issues, 2 (3), 645- 661.

Alabdullah, T. T. Y., Nor, M. I., & Ahmed, E. R. (2018). The determination of firm performance in emerging nations: Do board size and firm size matter? Management, 5(3), 57-66.

Ahmed, E. R., Alabdullah, T. T. Y., Çokmutlu, M. E., & Özkan, D. (2023). How Do Sustainability Assurance, Internal Control, Audit Failures Influence Auditing Practices?. Journal of Management, Accounting, General Finance and International Economic Issues, 2 (3), 671-688.

Alabdullah, T. T. Y., Yahya, S., & Ramayah, T. (2014). Corporate Governance Mechanisms and Jordanian Companies' Financial Performance. Asian Social Science, 10(22), p247.

Alabdullah, T. T. Y., Yahya, S., &Ramayah, T. (2014). Corporate Governance Development: New or Old Concept? European Journal of Business and Management, 6(7), 312-315.

Alabdullah, T. T. Y., Yahya, S., Nor, M. I., &Majeed, F. Q. (2016). An Investigation of Corporate Governance from A New Perspective: Examining the Financial Performance of Companies and The Impact of Executive Turnover. Corporate Board: Role, Duties & Composition, 12(1).

Alabdullah, T. Y., SofriYahya, and Thurasamy, R. (2014c).Corporate Governance Development: New or Old Concept? European Journal of Business and Management 6, 312–315.

Alabdullah, T.T.Y., Asmar, M. (2022). Under COVID-19 Pandemic Impact: Do Internal Mechanisms Play Fundamental Role in Corporations’ Outcomes. Business Ethics and Leadership, 6(1), 84-92. http://doi.org/10.21272/bel.6(1).84-92.2022

Alabdullah, T.T.Y., Kanaan-Jebna, Kanaan, Ahmed, E. R.(2022). The Impact Of Platforms Being Analogue In Some European Countries On Dealing With Management Issues. Russian Journal of Agricultural and Socio-Economic Sciences, Vol. 10, no 102, 89–96. doi: 10.18551/rjoas.2020-06.11.

Alfadhl, M. M. A. F. and Alabdullah, T. T. Y. (2013). Determinants of the Managerial Behavior of Agency Cost and Its Influential Extent on Performance: A Study in Iraq. International Journal of Humanities and Social Science, 3–3.

Alfadhl, M. M. A., Alabdullah, T. T. Y. (2016). Agency Cost and Management Behavior: The Role of Performance as a Moderator. International Journal of Science and Research (IJSR), 5(1), 1858-1864.

AL-Fakhri, I., Alabdullah, T.T.Y. (2021). The Evolution of a Robust and Reliable Brand Experience Scale in the Malaysian Context: An Empirical Evidence. Business Ethics and Leadership, 5(4), 59-67. https://doi.org/10.21272/bel.5(4).59-67.2021

Al-Hashimy, H. N. H., Alabdullah, T. T. Y., Ries, E., Ahmed, M. A., Nor, M. I., & Jamal, K. A. M. (2022). The Impact of Financial Management Elements and Behavioral Intention on the Financial Performance. International Journal of Scientific and Management Research, 5(12), 117-149.

AL-kiyumi, R. K., AL-hattali, Z. N., & Ahmed, E. R. (2021). Operational Risk Management and Customer Complaints in Omani Banks. Journal of Governance and Integrity, 5(1), 200-210.

Almashhadani, H. A., & Almashhadani, M (2022). An overview of recent developments in corporate governance. International Journal of Business and Management Invention, 11(5), 39-44.

Almashhadani, H. A., & Almashhadani, M (2022). The Impact of Financial Technology on Banking Performance: A study on Foreign Banks in UAE. International Journal of Scientific and Management Research, 6(01), 1-21.

Almashhadani, H. A., & Almashhadani, M (2022). Why Internal Control Mechanisms Deserve Serious and Creative Thinking: Dothey Provide Useful Insights. International Journal of Business and Management Invention, 11(8), 60-66.

Almashhadani, M, & Almashhadani, A.A., (2023). Corporate Governance Science, Culture and Financial Performance. International Journal of Business and Management Invention, 11(2), 55-60.

Almashhadani, M. (2020). Testing the effecting elements of R&D engineer’s inventively in design industrialization Sector: A study in Singapore. Journal of Information and Computational Science,10(5).

Almashhadani, M. (2021). A brief Review of Corporate Governance Structure and Corporate Profitability in Developed and Developing economy. International Journal of Business and Management Invention,10(11).

Almashhadani, M. (2021). How Dose Corporate Governance Leverage Organizational Performance: A Survey With Suggestions And Notes For Further Research. Russian Journal of Agricultural and Socio-Economic Sciences 3(111), 3–9.

Almashhadani, M. (2021). How Dose Corporate Governance Leverage Organizational Performance: A Almashhadani, M. (2021). Internal Control Mechanisms, CSR, and Profitability: A Discussion. International Journal of Business and Management Invention, 10(12), 38–43.

Almashhadani, M. (2021). Internal Control Mechanisms, CSR, and Profitability: A. International Journal of Business and Management Invention, 10(12), 38–43.

Almashhadani, M., & Almashhadani, H. A., (2022). An overview of recent developments in corporate governance. International Journal of Business and Management Invention, 11(5), 39–44.

Almashhadani, M., & Almashhadani, H. A., (2022). CEO duality and firm performance: A review from the Middle East perspective. International Journal of Business and Management Invention, 11(2), 55-60.

Almashhadani, M., & Almashhadani, H. A., (2022). Corporate Governance as an Internal Control Mechanism and its Impact on Corporate Performance. International Journal of Business and Management Invention, 11(8), 53-59.

Almashhadani, M., & Almashhadani, H. A., (2022). Does Corporate Governance Improve Corporate Profitability: Reviewing the Role of Internal Corporate Governance Mechanisms. International Journal of Business and Management Invention, 11(6), 07–11.

Almashhadani, M., & Almashhadani, H. A., (2022). Internal mechanisms features, unfavourable behaviour and firm performance. International Journal of Business and Management Invention, 11(4), 1–6.

Almashhadani, M., & Almashhadani, H. A., (2022). Internal mechanisms characteristics and firm financial profitability. International Journal of Business and Management Invention, 11(5), 01-06.

Almashhadani, M., & Almashhadani, H. A., (2022). The beneficial of firm size, board size, ownership structure, and independence in developing markets' firm performance: Evidence from Asia. International Journal of Business and Management Invention, 11(7), 88-92.

Almashhadani, M., & Almashhadani, H. A., (2022). The impact of ownership on profitability: An conceptual study. International Journal of Business and Management Invention, 11(6), 01–06.

Almashhadani, M., & Almashhadani, H. A., (2023). Corporate Governance and Environmental Discloser. International Journal of Business and Management Invention, 12(4), 112-117.

Almashhadani, M., & Almashhadani, H. A., (2023). English Translations in Project Management: Enhancing Cross-Cultural Communication and Project Success. International Journal of Business and Management Invention, 12(6), 291-297.

Almashhadani, M., & Almashhadani, H. A., (2023). The Impact of Education on Construction Management: A Comprehensive Review. International Journal of Business and Management Invention, 12(6), 284-290.

Almashhadani, M., & Almashhadani, H. A., (2023). The Impact of Sustainability Reporting on Promoting Firm performance. International Journal of Business and Management Invention, 12(4), 101-111.

Almashhadani, M., & Almashhadani, H. A., (2023). Translation Integration in Information Systems and Almashhadani, M.; Almashhadani, A.A. Corporation Performance and Corporate Governance System: An argument. Int. J. Bus. Manag. Invent. 2022, 11, 13–18.

Almashhadani. M & Almashhadani. A.A., (2022). Internal mechanisms characteristics and firm financial profitability." International Journal of Business and Management Invention, 11(5), 01-06.

Alsarmi, Y. N. A., & Ahemed, E. R. (2022). Determinants of Efficiency of Tax’s Collection in Oman. JABE (Journal of Accounting and Business Education), 7(1), 59-71.

Alshali, N. M., Alhattali, N. H., & Ahmed, E. R. (2021). Behavior of Consumers and Green Product: A Study in Oman. International Journal of Business and Management Invention, 10(9), 40-51.

Alsulmani, A. H., Alkindi, S. S., & Ahmed, E. R. (2021). Customer Accounting Information and Omani Service Companies’ Performance. International Journal of Finance & Banking Studies (2147-4486), 10(2), 79-88.

Alyaarubi, H. J., Alkindi, D. S., & Ahmed, E. R. (2021). Internal Auditing Quality and Earnings Management: Evidence from Sultanate of Oman. Journal of Governance and Integrity, 4(2), 115-124.

Boubaker, S., Derouiche, I., & Nguyen, D. K. (2015). Does the board of directors affect cash holdings? A study of French listed firms. Journal of Management & Governance, 19, 342-370

EssiaRies, A. (2014). Islamic Sukuk: Pricing mechanism and rating [Електроннийресурс]/EssiaRies Ahmed, Md. Aminul Islam, Tariq TawfeeqYousifAlabdullah. Journal of Asian Scientific Research, (4), 11.

FalihChichan, H., &Alabdullah, T. T. Y. (2021). Does Environmental Management Accounting Matter in Promoting Sustainable Development? A study in Iraq. Journal of Accounting Science, 5(2), 114-126.

Gani, A. A. M. O., Al Rahbi, A. H. S. S., & Ahmed, E. R. (2021). Empirical Analysis on Corporate Transparency, Competitive Advantage, and Performance: An Insight of Muscat Securities Market. Journal of Governance and Integrity, 4(2), 96-102.

Hao, Y., Ahmed, E. R., Singh, K. S. D., & Amran, A. (2019). Innovation and diversity based organization culture and its effect on competitive advantage. Opción: Revista de Ciencias Humanas y Sociales, (21), 1205-1216.

Hussain, H. N., Alabdullah, T. T. Y., Jamal, K. A. M., & Ries, E. (2023). Time Management as a Critical Success Factor in the Oil Industry of Basra Governorate: An Accounting Information Systems Study. International Journal of Scientific and Management Research, 6(6), 59-76.

Hussain, H. N., Alabdullah, T. T. Y., Ries, E., & Jamal, K. A. M. (2023). Implementing Technology for Competitive Advantage in Digital Marketing. International Journal of Scientific and Management Research, 6(6), 95-114.

Issa, S. S., Khalaf, H. H., Almuain, A. R., & Ahmed, E. R. (2018). Effectiveness of inflation targeting based monetary policy. Opción, 34(16), 590-605.

Kanaan-Jebna, A. M. J., Alabdullah, T. T. Y., Ahmed, E. R., & Ayyasamy, R. K. (2022). Firm Performance and the Impact of Entrepreneurial Education and Entrepreneurial Competencies. Business Ethics and Leadership, 6(2), 68–77. https://doi.org/10.21272/bel.6(2).68-77.2022

Kanaan-Jebna, A., Baharudi, A.S., & Alabdullah, T.T.Y. (2022). Entrepreneurial Orientation, Market Orientation, Managerial Accounting and Manufacturing SMEs Satisfaction. Journal of Accounting Science, 6(1), 1-14.

Nor, M. I., Masron, T. A., &Alabdullah, T. T. Y. (2020). Macroeconomic fundamentals and the exchange rate volatility: empirical evidence from Somalia. SAGE Open, 10(1), 2158244019898841. Project Management: A Synergistic Approach. International Journal of Business and Management Invention, 12(6), 298-304.

Nguyen, A. (2021). The constant boss: Work under digital surveillance

Rahim, N. F. A., Ahmed, E. R., Sarkawi, M. N., Jaaffar, A. R., & Shamsuddin, J. (2019). Operational risk management and customer complaints: the role of product complexity as a moderator. Benchmarking: An International Journal, 26(8), 2486- 2513.

Salih, W. K., Ahmed, E. R., & Rahim, N. F. A. (2019). The internal supply chain of operation and green sustainability. Opción: Revista de Ciencias Humanas y Sociales, (21), 1221-1231.

Salim, S. (2023). Promoting Firm Performance Via Board Of Directors Effectiveness: A Study Of Financial Services Companies In New Orleans. Journal Of Management, Accounting, General Finance And International Economic Issues, 3(1), 16-31.

Singh, K. S. D., Islam, M. A., Ahmed, E. R., & Amran, A. (2019). An empirical investigation into the major drivers of corporate social responsibility. Opción: Revista de Ciencias Humanas y Sociales, (21), 1076-1090.

Schmidt, M., & Huang, R. (2022). Defining learning experience design: Voices from the field of learning design & technology. TechTrends, 66(2), 141-158

Vafeas, N., & Theodorou, E. (1998). The relationship between board structure and firm performance in the UK. The British Accounting Review, 30(4), 383-407

Thottoli, M. M., & Ahmed, E. R. (2022). Information technology and E-accounting: some determinants among SMEs. Journal of Money and Business, 2(1), 1-15.