← All faculty profiles
AY

Ayman Abdullah Mohammed Abubakr

Assistant Professor Finance
20
Total Publications
19
Scopus Indexed
13
Open Access
68
Total Citations
2024 – 2026
Years Active

Research Summary

20
Year ArticleConference PaperBook Chapter Total
2026 4 · 2 6
2025 7 1 1 9
2024 3 · 2 5
Total 1415 20

Article

14
  1. Abdalla, Y. A., Jafeel, A. Y., Abubakr, A. A. M., Alboushra, M. A., & Warsame, M. H. (2026). CSR governance and costs of capital: evidence from strategy scores and board-level oversight. Cogent Business and Management, 13(1). https://doi.org/10.1080/23311975.2026.2647465
    Q1 Open Access
  2. Abubakr, A. A. M., Khan, F., Khan, A., Abdalla, Y. A., & Alkhalaileh, A. H. R. (2026). From uncertainty to prudence: does the cost of capital matter in the GCC region?. Cogent Business and Management, 13(1). https://doi.org/10.1080/23311975.2026.2627022
    Q1 Open Access
  3. Abubakr, A. A. M., Mahade, A., Musa, A. M. H., Hussin, Z. A. M., Ahmad, Z., & Abdalla, A. A. A. (2026). Impact of ESG Performance on Profitability and Firm Value: Experience of Companies Listed on the Stock Exchange of Thailand. SAGE Open, 16(1). https://doi.org/10.1177/21582440261416260
    Q1 Open Access
  4. Alomari, K. M., Maghaydah, S., Salloum, S. A., Mahade, A., Abubakr, A. A. M., & Abubakr, A. A. M. (2026). Understanding metaverse adoption and sustainability across students and educators: Evidence from the diffusion of innovation model. Telematics and Informatics Reports, 21. https://doi.org/10.1016/j.teler.2026.100307
    Q1 Open Access
  5. Alomari, K. M., Abubakr, A. A. M., Maghaydah, S., & Ali, M. A. (2025). Building a composite early warning index for financial market crises using machine learning and macroeconomic-political uncertainty indicators. Asian Economic and Financial Review, 15(10), 1520–1537. https://doi.org/10.55493/5002.v15i10.5594
    Q2 Open Access
  6. Abubakr, A. A. M., Mohammed, A. A. A., Sahal, M. S. G., Ali, M. A., & Hussin, H. A. A. A. (2025). Do ESG disclosure scores drive financial success? A dynamic panel analysis of Thai firms. Asian Economic and Financial Review, 15(3), 367–382. https://doi.org/10.55493/5002.v15i3.5344
    Q2 Cited by 2 Open Access
  7. Hikal, H. M. M., Abubakr, A. A. M., Abdelraheem, A., & Mohamed, S. M. A. (2025). Financial structures and their impact on project financial performance: Funding sources, and sustainability, empirical study. Journal of Project Management (Canada), 10(4), 853–866. https://doi.org/10.5267/j.jpm.2025.6.003
    Q1 Cited by 2 Open Access
  8. Roustom, Z. M., Hamwi, K., Armoush, A., & Abubakr, A. A. M. (2025). IT Governance Frameworks and their Impact on the Efficiency of External Audits: Evidence from Companies When Audit Client Adoption. Qubahan Academic Journal, 5(1), 640–661. https://doi.org/10.48161/qaj.v5n1a1517
    Q1 Cited by 2 Open Access
  9. Babiker, I., Bakhit, M., Bilal, A. O. A., Abubakr, A. A. M., & Abdelraheem, A. A. E. (2025). The Effect of Female Representation on Boards on Environmental, Social, and Governance Disclosure: Empirical Evidence from Saudi Highly Polluting Industries. Sustainability (Switzerland), 17(6). https://doi.org/10.3390/su17062751
    Q1 Cited by 17 Open Access
  10. Shirui, Z., Mansur, M., Hidthiir, M. H. B., Ahmad, Z., & Abubakr, A. A. M. (2025). The impact of digital financial inclusion on household financial vulnerability in China: An empirical study based on CFPS. Asian Economic and Financial Review, 15(12), 1834–1853. https://doi.org/10.55493/5002.v15i12.5681
    Q2 Cited by 4 Open Access
  11. Abubakr, A. A. M., Khan, F., Alomari, K. M., Sahal, M. S. G., Yousif, N. A. I., & Yousif, H. K. (2025). The role of the internal auditor, stakeholders, and external auditor in discovering and reducing creative accounting practices in UAE companies. Security Journal, 38(1). https://doi.org/10.1057/s41284-025-00478-0
    Q1 Cited by 6
  12. Abubakr, A. A. M., Sahal, M. S. G., Mohammed, A. A. A., Yousif, N. A. I., Mohammed, F. M. A., & Roustom, Z. M. (2024). Challenges of Disclosing Environmental Accounting Performance and Its Impact on Quality Supply Chains to Promote Sustainable Development in Companies—Experiences of Some Companies in the GCC—2024. Sustainability (Switzerland), 16(24). https://doi.org/10.3390/su162411243
    Q1 Cited by 1 Open Access
  13. Hidthiir, M. H. B., Ahmad, Z., Lun, L. K., Mansur, M., Abubakr, A. A. M., & Sahal, M. S. G. (2024). Determinants of Government Debt in ASEAN-5 Nations: An ARDL Analysis of Economic Factors. Qubahan Academic Journal, 4(4), 250–267. https://doi.org/10.48161/qaj.v4n4a1119
    Q1 Cited by 12 Open Access
  14. Mohammed, A. A., Khan, F., Mohammed, A. A., Abdalla, Y. A., Mohammed, A. A. A., & Ahmad, Z. (2024). Impact of AI Applications on Corporate Financial Reporting Quality: Evidence from UAE Corporations. Qubahan Academic Journal, 4(3), 785–795. https://doi.org/10.48161/qaj.v4n3a860
    Q1 Cited by 20 Open Access

Conference Paper

1
  1. Alomari, K. M., Maghaydah, S., Mahde, A., Mohammed, A. A., Korany, H., & Abunawas, M. K. (2025). Examining Metaverse Adoption Impacts Higher Education Students Through the Diffusion of Innovation Framework. Proceedings - International Conference on Advanced Systems and Emergent Technologies, IC_ASET 2025. https://doi.org/10.1109/IC_ASET65966.2025.11232258

Book Chapter

5
  1. Abubakr, A. A. M., Musa, A. M. H., Hussin, Z. A. M., & Abdalla, A. A. A. (2026). Accounting Measurement and Its Impact on the Quality of Administrative Disclosure Through the Board of Directors Report: Evidence from Companies Listed on the Abu Dhabi and Dubai Financial Markets—2025. Studies in Systems, Decision and Control, 612, 393–408. https://doi.org/10.1007/978-3-031-99466-1_37
    Q2
  2. Baker, A. A. M. A. (2026). Does Financial Leasing Practices Affect the Credit Portfolio Performance of Islamic Banks in the GCC?–UAE Experience 2024. Studies in Systems, Decision and Control, 238, 277–287. https://doi.org/10.1007/978-3-031-85398-2_25
    Q2 Cited by 1
  3. Mohammed, A. A., Alomari, K. M., & Yousif, H. K. (2025). How does the External Auditor’s Commitment to Professional Ethics Affects the Reduction of Creative Accounting Practices in Companies? Evidence from External Audit Offices in the UAE–2024.. Studies in Systems, Decision and Control, 546, 575–584. https://doi.org/10.1007/978-3-031-65207-3_49
    Q2
  4. Abubakr, A. A. M. (2024). The Impact of Internal Auditors’ Application for (IT) Requirements on the Audit of Internal Control Systems of Banks (An Applied Study on a Sample of the Banking Sector in UAE—2024). Contributions to Finance and Accounting, Part F3769, 143–155. https://doi.org/10.1007/978-3-031-67547-8_13
    Q4
  5. Abubakr, A. A. M., Roustom, Z. M., & Abubakr, A. A. A. M. (2024). The Impact of the Use of Artificial Intelligence Applications on the Preparation of Scientific Research in the Field of Accounting at Universities. Studies in Big Data, 159, 3–15. https://doi.org/10.1007/978-3-031-71213-5_1
    Q3 Cited by 1
No publications match the selected filters.

Cite this publication

APA
MLA
Chicago
IEEE
BibTeX
RIS