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
Q1Cited by 2Open Access
Roustom, Z. M., Hamwi, K. I., Armoush, A. M. S., & Shawqal, S. M.
(2025).
The Impact of Adopting the Sustainability Balanced Scorecard (SBSC) by Audit Clients on the External Auditor’s Assessment of Internal Control Risk: An Empirical Study.
Qubahan Academic Journal, 5(3), 59–77.
https://doi.org/10.48161/qaj.v5n3a1788
Q1Open Access
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
Q1Cited by 1Open Access
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Conference Paper
2
Roustom, Z. M., Hamwi, K., Armoush, A., Nano, N., & Shawqal, S. M.
(2026).
The Impact of Using Business Network Techniques on Improving External Audit Efficiency: An Applied Study in Syria and the United Arab Emirates.
Lecture Notes in Networks and Systems, 1576 LNNS, 385–396.
https://doi.org/10.1007/978-3-032-00549-6_35
Q4
Roustom, Z. M., Hamwi, K., Armoush, A., & Shawqal, S.
(2025).
The Role of the Audit Client’s Use of Blockchain Technology in Increasing the External Auditors Assessment of the Risk of Material Misstatements: A Field Study.
Lecture Notes in Networks and Systems, 1575 LNNS, 217–231.
https://doi.org/10.1007/978-3-032-00450-5_23
Q4
▾
Book Chapter
3
Roustom, Z. M., Alhakeem, S., & Shawqal, S. M.
(2026).
The Suitability of Accounting for Cryptocurrencies Under International Financial Reporting Standards and Its Impact on the Quality of Accounting Information Within Digital Businesses Models: A Field Study of Academic and Professionals in the Middle East.
Studies in Systems, Decision and Control, 649, 625–639.
https://doi.org/10.1007/978-3-032-13119-5_52
Q3
Roustom, Z. M., & Shawqal, S. M.
(2025).
Data Mining Approach for External Auditors in Assessing Companies Going Concern.
Studies in Big Data, 169, 45–56.
https://doi.org/10.1007/978-3-031-80656-8_5
Q3
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