Fatima Alali
California State University, Fullerton
16 Papers
16 Citations
Fatima Alali is an academic researcher from California State University, Fullerton. The author has contributed to research in topics: Audit & Loan. The author has an hindex of 10, co-authored 14 publications.
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Papers
The Value Relevance of International Financial Reporting Standards: Empirical Evidence in an Emerging Market
Fatima Alali,Paul Sheldon Foote +1 more
TL;DR: In this paper, the authors examined the value relevance of accounting information under International Financial Reporting Standards (IFRS) in the Abu Dhabi Stock Exchange (ADX), henceforth, based on models developed by Easton and Harris (1991), and Ohlson (1995) and using monthly market data from 2000 to 2006.
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The effect of corporate governance on firm’s credit ratings: further evidence using governance score in the United States
TL;DR: In this article, the authors investigate whether corporate governance affects credit ratings and whether improvement in corporate governance standards is associated with improvement in investment grade rating and find that stronger corporate governance has a significantly higher credit rating and that this association is accentuated for smaller firms relative to larger ones.
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Cloud Computing: Overview and Risk Analysis
Fatima Alali,Chia-Lun Yeh +1 more
TL;DR: The study uses a comprehensive set of factors used in accounting and auditing literature to describe client business risk, audit risk, and auditor-related risk and shows that large companies in the historically high-risk information technology industries provide cloud computing.
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International financial reporting standards — credible and reliable? An overview
Fatima Alali,Lei Cao +1 more
TL;DR: The authors discusses how IFRS's objective of the harmonization of accounting standards and improvement of quality of financial reporting may have been negatively affected due to public authorities' influences in the European Union (EU), the US, the UK, and China.
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The effect of IT controls on financial reporting
TL;DR: In this paper, the authors examine information technology (IT) control deficiencies and their affect on financial reporting and find that companies with IT control deficiencies report more internal control deficiencies, are smaller, pay higher audit fees, and are typica...
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