The mediating effect of IT governance between corporate governance mechanisms, business continuity, and transparency &amp; disclosure: An empirical study of Covid-19 Pandemic in Jordan

Almaqtari, Faozi A.; Farhan, Najib H.S.; Yahya, Ali T.; Al-Dalaien, Borhan Omar Ahmad; Shamim, Mohd

doi:10.1080/19393555.2022.2053001

Cited by 7 publications

(4 citation statements)

References 101 publications

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“…This could be because smaller board size is highly correlated with banks’ performance in India and a negative board independence change, which led to this negative moderating effect. The results of the present study are consistent with those of [ 28 , 41 , 56 , 87 , 88 , 107 , 120 ].…”

Section: Analysis and Discussionsupporting

confidence: 93%

“…We followed a research call by a systematic review conducted by Almaqtari et al [ 28 ], who indicated that these characteristics are frequently investigated by studies in the context of Indian firms. Further, several studies considered board size [ 16 , 76 , 78 , 80 , 85 , 87 , 88 , 97 , 98 , 118 ] board independence [ 76 , 87 , 97 , 119 ], board meetings [ 87 , 99 , 104 , 107 , 108 , 120 ], and board remuneration [ 16 , 59 , 107 ]. These studies affirm that such board characteristics significantly influence banks’ performance.…”

Section: Methodsmentioning

confidence: 99%

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The moderation role of board independence change in the relationship between board characteristics, related party transactions, and financial performance

Almaqtari

Farhan²,

Al-Hattami³

et al. 2022

PLoS ONE

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The present study examines the moderation effect of board independence change on the relationship between board characteristics, related party transactions and financial performance of Indian listed banks over 10 years from 2010 to 2019. While board size, independence, diligence, and remuneration were taken to represent board characteristics, all key personnel and subsidiaries’ transactions were considered measures for related party transactions. On the other hand, the financial performance of banks was measured by two accounting-based measures (return on assets and profit after tax) and two market-based measures (earning per share and Tobin Q). The results revealed that board independence change has a significant negative effect on financial performance. Further, the results indicated that board independence change moderates positively and significantly the relationship between related party transactions and financial performance. The findings also showed that board independence change had a moderating effect that significantly and negatively weakens board size and effectiveness, negatively influencing banks’ profitability. Unlike other studies, this study uniquely uses board independence change as a moderator between board characteristics, related party transactions, and several measures of banks’ financial performance. The limited research highlighting this issue, where Indian banks have encountered several challenges in the last few years, has motivated the present study to bridge the existing gaps in the strand literature. Therefore, this research opens useful insights and has beneficial implications for policymakers, bankers, financial analysts, and academicians.

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Section: Analysis and Discussionsupporting

confidence: 93%

Section: Methodsmentioning

confidence: 99%

The moderation role of board independence change in the relationship between board characteristics, related party transactions, and financial performance

Almaqtari

Farhan²,

Al-Hattami³

et al. 2022

PLoS ONE

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“…The Organization agility, the management support, the employee mindset and the environment or ambience provided in the organization for survival in the future higher education. (2,6,10,11)…”

Section: Designation / Responsibility In Organization Location Main C...mentioning

confidence: 99%

Impact of digital disruption influencing business continuity in UAE higher education

Gernal¹,

Subramanian²,

Mehrotra³

2023

Educ. Technol. Q.

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Digital disruption has been the most used and discussed topic in the last 6 years and has been a trending topic on the Google trends, only second to the remote working searched on Google search engines. Most business continuities have been put at risk due to significant reasons like COVID-19, Social distancing norms, and technology disruption to name a few. Businesses especially in UAE higher education sector need to take a holistic view that considers potential threats to an organization and look at providing a resilience framework to respond effectively to safeguard the key stakeholder’s interests. The research study looks at combining the business continuity maturity model and the digital disruption models and suggests a framework that business managers and owners can consider mitigating the risks and enhancing the resilience of their organization for the future. The organization might be able to enhance its brand value and look at creating more value in its services. This study can help managers and top management look at the factors that can improve performance after the disruption. The participants can be trained to work during disruption to mitigate the risk or crisis, reducing major losses in business.

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“…Firms with a strong controlling mechanism face less difficulty implementing IT governance; hence they benefit from the optimized output. Also, firms with nonsymmetrical information benefit from IT governance (Almaqtari, Farhan, Yahya, Al-Dalaien, & Shamim, 2022;Paletta & da Silva, 2021).…”

Section: Implementation Of It Governancementioning

confidence: 99%

IT Governance Past, Present, and Future

et al. 2022

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Over the past decade, fierce competition in the turbulent business environment has witnessed new business modifications. These new modifications have motivated organizations to deal with new challenges and business risks proactively. In the prevailing competitive environment, organizations' survival depends on adopting new business models and IT Governance. Firms with adaptability, resources, and motivation to adopt and implement new business models would have sustainable growth. Moreover, such firms would have leveraged against business risks and the potential to benefit from upcoming opportunities. The citation pearl growing method is used to analyze earlier studies for better insight into IT governance and lay down theoretical implications, practical implications and future directions for the policymakers and academicians.

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The mediating effect of IT governance between corporate governance mechanisms, business continuity, and transparency & disclosure: An empirical study of Covid-19 Pandemic in Jordan

Cited by 7 publications

References 101 publications

The moderation role of board independence change in the relationship between board characteristics, related party transactions, and financial performance

The moderation role of board independence change in the relationship between board characteristics, related party transactions, and financial performance

Impact of digital disruption influencing business continuity in UAE higher education

IT Governance Past, Present, and Future

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