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), Art. no. 11243.
https://doi.org/10.3390/su162411243
Q1Cited by 2Open 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