Dr. Mahfoudh Hussein Mgammal
د. محفوظ حسين مجمل

Researches & Publications:

1. Mgammal, M. H., & Misbah, H. M. (2025). Contributions of global companies with offices in Saudi Arabia and local companies to support the local sustainability through community partnerships. Discover Sustainability, 6(1), 1139. https://doi.org/10.1007/s43621-025-02072-1 

2. Alruwaili, T. F., & Mgammal, M. H. (2025). The impact of artificial intelligence on accounting practices: an academic perspective. Humanities and Social Sciences Communications, 12(1), 1-18. https://www.nature.com/articles/s41599-025-05004-6.pdf

3. Mgammal, M. H., & Alruwaili, T. F. (2025). Exploring the impact of binarized corporate governance attribute scores on firm performance in China: A comprehensive analysis. Journal of the International Council for Small Business, 1-27. https://doi.org/10.1080/26437015.2025.2468276 

4. Baatwah, S. R., Mgammal, M. H., & Aomrah, M. R. (2025). Does audit committee chair expertise combat tax avoidance in emerging markets? Direct and indirect investigation. International Journal of Accounting & Information Management.  https://doi.org/10.1108/IJAIM-09-2024-0342 

5. Mgammal, M. H. (2024). The impact of tobacco taxes, VAT, and affordability on the human development index: a global perspective on future economic trends. Cogent Economics & Finance, 12(1), 2429771. https://doi.org/10.1080/23322039.2024.2429771 

6. Mgammal, M. H. (2024). The influence of artificial intelligence as a tool for future economies on accounting procedures: empirical evidence from Saudi Arabia. Discover Computing, 27(1), 20. https://doi.org/10.1007/s10791-024-09452-7  

7. Al-Ansi, A. A., Baatwah, S. R., & Mgammal, M. H. (2024). Data on selfـــefficacy and its sources during the COVID-19 crisis: A Saudi auditor’s perspective. F1000Research, 13, 935. https://doi.org/10.12688/f1000research.146067.1 

8. Jan, M., Baloch, A., Bawazir, A. A., Qayyum, A., & Mgammal, M. H. (2024). Innovation and Path to Inclusiveness in Developing Countries. International Journal of Economics and Financial Issues, 14(5), 330-337. https://doi.org/10.32479/ijefi.16737 

9. Alruwaili, T. F., Al-Matari, E. M., Mgammal, M. H., & Alnor, N. H. A. (2024). THE INFLUENCE OF OWNERSHIP STRUCTURE ON CORPORATION PERFORMANCE: EVIDENCE FROM SAUDI LISTED CORPORATIONS. Business Strategy Review, 5(1), 450-462. https://doi.org/10.22495/cbsrv5i1siart18 

10.  Mgammal, MH ; Al-Absy, MS. (2023), Mediating and moderating function of corporate governance on the relationship between tax planning and tax disclosure, 17 e212129-e212129. https://doi.org/10.11606/issn.1982-6486.rco.2023.212129 

11. Mgammal, M. H., Al-Matari, E. M., & Alruwaili, T. F. (2023). Value-added-tax rate increases: A comparative study using difference-in-difference with an ARIMA modeling approach. Humanities and Social Sciences Communications, 10(1), 1-17. https://doi.org/10.1057/s41599-023-01608-y 

12. Mgammal, M. H., & Al-Matari, E. (2023). Dataset of companies’ profitability, government debt, financial statements' key indicators and earnings in an emerging market: Developing a panel and time series database of value-added tax rate increase impacts. F1000Research, 12(405), 405. https://f1000research.com/articles/12-405/v1 

13. Mgammal, M. H. (2023). Dataset for Tax Disclosure, a component of tax savings and Quality Assessment of Tax Planning Information in Malaysia [Secondary Data]. Retrieved from: https://doi.org/10.7910/DVN/AGLEJW

14. Al-Matari, E. M., Mgammal, M. H., Alruwaili, T. F., Kamardin, H., & Senan, N. A. M. (2023). TOP MANAGEMENT CHARACTERISTICS AND PERFORMANCE OF FINANCIAL COMPANIES: THE ROLE OF WOMEN IN THE TOP MANAGEMENT. https://doi.org/10.22495/cgobrv7i3p1

15. Al-Matari, E. M., Mgammal, M. H., Senan, N. A. M., Kamardin, H., & Alruwaili, T. F. (2023). Fintech and financial sector performance in Saudi Arabia: An empirical study. Journal of Governance & Regulation, 12(2), 43–65. https://doi.org/10.22495/jgrv12i2art5  

16. Mgammal, M. H. (2022). Appraisal study on board diversity: Review and agenda for future research. Cogent Business & Management, 9(1), 2121241.
    https://doi.org/10.1080/23311975.2022.2121241  

17. AL-MATARI, E. M., HAZAEA, S. A., SENAN, N. A. M., MGAMMAL, M., & MOHAMED, A. M. E. Do Characteristics of Internal Audit Directly Affect the Performance of Saudi Financial Sector?. 

18. Mgammal, M. H., M. Al-Matari, E., & Bardai, B. (2022). How coronavirus (COVID-19) pandemic thought concern affects employees’ work performance: evidence from real time survey. Cogent Business & Management, 9(1), 2064707. https://doi.org/10.1080/23311975.2022.2064707 

19. Al-Matari, E. M., Mgammal, M. H., Alosaimi, M. H., Alruwaili, T. F., & Al-Bogami, S. (2022). Fintech, Board of Directors and Corporate Performance in Saudi Arabia Financial Sector: Empirical Study. 14(17), https://doi.org/10.3390/su141710750 

20. Mgammal, M. H., M. Al-Matari, E. (2022). Sustainability Report Disclosure moderating effect on investment decision, financial accounting variables and Share Price relationship: A case of Saudi Arabia Contaduria y Administracion, 67(3). http://www.cya.unam.mx/index.php/cya/article/view/3075 

21. Mgammal, M. H. (2021). Does a Value-Added Tax Rate Increase Influence Company Profitability? An Empirical Study in the Saudi Stock Market. Journal of the Australasian Tax Teachers Association, 16(1), 92-128. https://www.atta.network/jatta-published-editions 

22. Mgammal, M. H. and E. M. Al-Matari (2021). "Survey data of coronavirus (COVID-19) thought concern, employees' work performance, employees background, feeling about job, work motivation, job satisfaction, psychological state of mind and family commitment in two middle east countries." Data in Brief 34: 106661. https://doi.org/10.1016/j.dib.2020.106661

23. Al-Matari, E. M., Mgammal, M. H., Senan, N. A. M., & Alhebri, A. A. (2021). Determinants of Foreign Direct Investment in GCC Countries: An Empirical Analysis. The Journal of Asian Finance, Economics and Business, 8(4), 69-81. https://doi.org/10.13106/jafeb.2021.vol8.no4.0069 

24. Alharbi, M. A., Mgammal, M. H., & Al-Matari, E. M. (2021). Sustainability Report Publication and Bank Share Price: Evidence From Saudi Arabia Stock Markets, The Journal of Asian Finance, Economics, and Business, 8(2), 41–55.     https://doi.org/10.13106/JAFEB.2021.VOL8.NO2.0041

25. Mgammal, M. H. (2020). Corporate Tax planning and corporate tax disclosure. Meditari Accountancy Research, 28 (2), 327-364. https://doi.org/10.1108/MEDAR-11-2018-0390. 

26. Mgammal, M. H. (2019). The Effect of Components of Tax Saving on Tax Disclosure: A Panel Data Approach in Malaysian Listed Companies. Pacific Accounting Review. 31(4), 574-601, https://doi.org/10.1108/PAR-10-2018-0080. 

27. Al-Matari, E. M., & Mgammal, M. H. (2019). The moderating effect of internal audit on the relationship between corporate governance mechanisms and corporate performance among Saudi Arabia listed companies. Contaduría y administración, 64(4), 1-36.

28. Mgammal, M. H., Bardai, B., & Ku Ismail, K. N. I. (2018). Corporate governance and tax disclosure phenomenon in the Malaysian listed companies. Corporate Governance: The International Journal of Business in Society,18(5), 779-808.

29. Mgammal, M. H. (2017). Corporate Tax Disclosure (1 ed.). Saarbrücken - Germany: LAP LAMBERT Academic Publishing. (Book):                  https://www.morebooks.de/store/us/book/corporate-tax-disclosure/isbn/978-620-2-00954-6?currency=EUR

30. Mgammal, M. H., (2017). The effect of ownership structure on voluntary disclosure: Evidence from Saudi Arabia. Journal of Advanced Management Science. 5(2), 138-151.

31. Mgammal, M. H., (2015). The Effect of Tax Planning and Corporate Governance on Tax Disclosure in Malaysia. PhD thesis, University Utara Malaysia, Kedah. Retrieved 13 Jan, 2016, from http://etd.uum.edu.my/5422/ 

32. Mgammal, M. H., & Ku Ismail, K. N. I. (2015). Corporate tax planning activities: Overview of concepts, theories, restrictions, motivations, and approaches. Mediterranean Journal of Social Sciences, 6 (6s4), 350-358.

33. Mgammal, M. H., & Ku Ismail, K. N. I. (2015). Corporate tax disclosure: A review of concepts, theoretical, constraints, and benefits, Asian Social Science, 11(28), 1-14.

34. Mgammal, M. H., & Ku Ismail, K. N. I. (2014), The Effects of Tax Planning on Tax Disclosure: Evidence from Malaysia, Paper presented at the Global Conference on Business and Social Science GCBSS 2014, Kuala Lumpur, Malaysia, 15-16 December 2014, http://gcbss.org/

35. Mgammal, M. H. H., (2012). The effect of inflation, interest rates and exchange rates on stock prices comparative study among two GCC countries. International Journal of Finance and Accounting, 1(6), 179-189.

36. Mgammal, M. H. H., (2011). Voluntary disclosure and ownership structure among Saudi Arabia companies. Master thesis, University Utara Malaysia, Kedah. Retrieved 7 July, 2012, from http://etd.uum.edu.my/2787/.