Best Scholar Award
Mithkal Alqaraleh — University of Tabuk, Saudi Arabia
| Mithkal Alqaraleh |
| Affiliation |
University of Tabuk |
| Country |
Saudi Arabia |
| Scopus |
57221199209 |
| Documents |
8 |
| Citations |
227 |
| h-index |
6 |
| Subject Area |
Management and Accounting |
| Event |
International Phenomenological Research Awards |
| ORCID |
0000-0003-4019-6143 |
| Google Scholar |
WOa3eu8AAAAJ |
Mithkal Alqaraleh — Assistant Professor of Accounting, University of Tabuk, Saudi Arabia. His academic profile focuses on accounting, auditing, corporate governance, financial reporting, accounting information systems, and empirical research. His scholarly record includes Scopus-indexed publications addressing internal audit effectiveness, information technology, organizational culture, innovation, and tax-related issues. [1]
Mithkal Alqaraleh is an accounting academic whose professional activities combine university teaching, empirical research, scholarly writing, and applied accounting experience. His research interests are particularly aligned with financial reporting, corporate governance, financial accounting, auditing, and accounting information systems. His academic qualifications include a PhD in Accounting from University Sultan Zainal Abidin, Malaysia, following master’s-level study in accounting at Middle East University and undergraduate study in accounting at M’utah University. His professional background also includes experience in banking, accounting, customer service, and business operations. This combination of academic and professional experience provides a practical context for his research into accounting information, internal audit effectiveness, governance mechanisms, and organizational processes.[1][2]
Abstract
Mithkal Alqaraleh is an Assistant Professor of Accounting at the University of Tabuk, Saudi Arabia, whose scholarly work addresses contemporary issues in auditing, corporate governance, financial reporting, and accounting information systems. His research examines how information technologies, organizational factors, governance mechanisms, and innovation influence accounting and internal audit outcomes. His documented Scopus profile records 8 documents, 227 citations, and an h-index of 6. [1]
His academic preparation includes doctoral research concerning internal audit, board characteristics, disclosure credibility, and corporate governance policies. His previous master’s research examined the effect of information technology on the credibility of financial reports from the perspective of external auditors in Jordan. These research themes establish a consistent scholarly interest in the relationship between technology, governance, auditing, and the reliability of accounting information.
Keywords
Financial Reporting; Corporate Governance; Financial Accounting; Auditing; Accounting Information Systems; Internal Audit; Information Technology; Organizational Culture; Innovation; Tax Evasion.
Introduction
Mithkal Alqaraleh’s academic career combines higher-education teaching with research in accounting and related management disciplines. Since 2023, he has served as an Assistant Professor at the University of Tabuk. Earlier academic appointments included part-time lecturing positions at Middle East University and Khwarizmi University Technical College in Jordan. His earlier professional experience includes banking operations, customer service, loans and business operations, and accounting.
His doctoral dissertation examined the effects of internal audit and boards of directors on disclosure credibility in Jordan and considered the moderating effects of corporate governance policies. This research direction is closely related to his broader interest in the reliability, governance, and organizational determinants of accounting information. His master’s dissertation similarly investigated information technology and financial-reporting credibility from the viewpoint of Jordanian external auditors.
His academic development has included training in research methodology, quantitative research, SmartPLS, thesis writing, computer applications, banking practices, documentary credits, Basel II decisions, economic feasibility analysis, and customer-service skills. He has also participated as a presenter in a national conference on sciences and social sciences held in Malaysia.
Research Profile
Mithkal Alqaraleh’s research profile is situated within accounting and management, with particular emphasis on auditing, financial reporting, corporate governance, and information technology. His publications demonstrate an empirical orientation toward examining organizational and technological variables that affect audit effectiveness and financial or regulatory outcomes. His work also reflects an interest in mediating and moderating mechanisms, including organizational culture, innovation, and management support.
One published study investigates the mediating role of organizational culture in the relationship between information technology and internal audit effectiveness. The study contributes to the discussion of how technological capabilities interact with organizational environments in shaping internal-audit outcomes. [3]
Another publication examines innovation as a mediating factor between information technologies and the reduction of tax evasion. This line of research extends the technological perspective beyond internal auditing toward broader financial and regulatory processes. [4]
His research interests are supported by quantitative analytical skills involving SPSS, SmartPLS, Excel, and empirical research methodologies. These capabilities are relevant to accounting research that evaluates relationships among governance structures, information systems, organizational variables, and financial outcomes.
Research Contributions
A central feature of Mithkal Alqaraleh’s research is the examination of internal audit effectiveness. His work considers information technology as an organizational resource and investigates how internal organizational conditions can mediate its influence. This approach places internal auditing within a broader technological and organizational framework rather than treating audit effectiveness as an isolated accounting function. [3]
His research also contributes to accounting and governance discussions by examining the relationships among information technologies, innovation, and tax compliance. The focus on innovation as a mediating mechanism provides an empirical perspective on how technological change may affect institutional and regulatory outcomes. [4]
A further contribution is reflected in collaborative research examining system quality, user quality of information technology, internal audit effectiveness, and management support in Jordan. The study addresses the interaction between information-system characteristics and organizational support in determining internal audit outcomes. [5]
Across these themes, his work connects accounting theory and practice with information systems, organizational behavior, governance, and empirical analysis. The resulting research agenda is interdisciplinary within the management and accounting domain and is relevant to organizations seeking to strengthen audit processes and the effective use of accounting information technologies.
Publications
Mithkal Alqaraleh has produced Scopus-indexed scholarly work in areas associated with internal auditing, information technology, organizational culture, innovation, and tax-related outcomes. His documented research record includes 8 Scopus documents and 227 citations, with an h-index of 6 according to the supplied Scopus profile information. [1][2]
- Alqaraleh, M. H., Almari, M. O. S., Ali, B. J. A., & Oudat, M. S. (2022). The mediating role of organizational culture on the relationship between information technology and internal audit effectiveness. Corporate Governance and Organizational Behavior Review, 6(1), 8–18. [3]
- Thuneibat, N. S. M., Ali, B., Alqaraleh, M., & Thneibat, H. (2022). The mediating role of innovation on the relationship between information technologies and reducing tax evasion. Information Sciences Letters, 11(2), 13–23. [4]
- Ahmad, A., Atta, A., Alawawdeh, H. A., Aljundi, N. A., Morshed, A., Dahbour, S. A., et al. (2023). The effect of system quality and user quality of information technology on internal audit effectiveness in Jordan, and the moderating effect of management support. Applied Mathematics, 17(5), 859–866. [5]
The publication record demonstrates a coherent focus on accounting information systems and audit effectiveness while incorporating organizational and governance variables. The use of mediating and moderating constructs in the cited studies indicates an empirical interest in explaining not only whether relationships exist, but also the mechanisms through which technological and organizational factors influence accounting outcomes.
Research Impact
The supplied Scopus metrics indicate a developing scholarly impact, with 227 citations associated with 8 documents and an h-index of 6 and The researcher has 331 citations across 21 documents, with an h-index of 8. Google Scholar automatically calculates and updates author citation metrics based on indexed scholarly publications and citations. [1][2] These indicators provide a bibliometric perspective on the visibility of his published research and should be interpreted alongside publication quality, authorship contribution, journal standing, research relevance, and disciplinary context.
The research themes have practical relevance to organizations concerned with strengthening internal audit systems, improving the use of information technologies, supporting effective governance, and understanding organizational conditions affecting accounting processes. The cited studies collectively connect technological quality, organizational culture, innovation, and management support with audit and financial outcomes. [3] [4] [5]
Award Suitability
For the Best Scholar Award, Alqaraleh presents a profile characterized by academic qualifications, university teaching experience, applied professional experience, and a focused research agenda in accounting and management. His doctoral and master’s research demonstrate continuity in the study of auditing, financial-reporting credibility, information technology, and corporate governance.[1][2]
His publication record provides evidence of peer-reviewed scholarly activity addressing internal audit effectiveness and technology-related accounting issues. The documented citation profile further indicates that his research has received measurable academic attention. [1]
Additional strengths relevant to scholarly recognition include experience with quantitative research tools such as SPSS and SmartPLS, participation in academic conferences, university teaching, curriculum-related responsibilities, and engagement with Scopus- and Web of Science-oriented scholarly publishing. His research agenda is sufficiently focused to support continued development in accounting information systems, auditing, governance, and financial reporting.
On the basis of the supplied academic profile and research evidence, his candidacy is academically aligned with the objectives of a Best Scholar Award, particularly where assessment emphasizes research productivity, scholarly impact, disciplinary relevance, methodological competence, and sustained academic contribution. The final award decision should remain subject to the official evaluation criteria and independent verification of the submitted credentials and bibliometric information.
Conclusion
Mithkal Alqaraleh is an accounting scholar at the University of Tabuk whose academic work integrates auditing, financial reporting, corporate governance, information technology, and accounting information systems. His research examines organizational and technological factors affecting internal audit and related financial processes, supported by empirical methods and quantitative analytical tools.
His documented academic profile includes a PhD in Accounting, university teaching experience, professional accounting and banking experience, Scopus-indexed publications, and a recorded Scopus citation profile of 227 citations and an h-index of 6 across 8 documents. [1] These characteristics collectively provide a substantive basis for consideration within the Best Scholar Award category.
External Links
References
- Elsevier. (n.d.). Scopus author details: Mithkal Alqaraleh, Author ID 57221199209. Scopus. https://www.scopus.com/pages/authors/57221199209
- Google Scholar. (n.d.). Google Scholar profile: Mithkal Alqaraleh, user ID WOa3eu8AAAAJ. https://scholar.google.com/citations?user=WOa3eu8AAAAJ&hl=en&oi=sra
- Alqaraleh, M. H., Almari, M. O. S., Ali, B. J. A., & Oudat, M. S. (2022). The mediating role of organizational culture on the relationship between information technology and internal audit effectiveness. Corporate Governance and Organizational Behavior Review, 6(1), 8–18. https://doi.org/10.22495/cgobrv6i1p1
- Thuneibat, N. S. M., Ali, B., Alqaraleh, M., & Thneibat, H. (2022). The mediating role of innovation on the relationship between information technologies and reducing tax evasion. Information Sciences Letters, 11(2), 13–23. https://doi.org/10.18576/isl/110505
- Ahmad, A., Atta, A., Alawawdeh, H. A., Aljundi, N. A., Morshed, A., Dahbour, S. A., et al. (2023). The effect of system quality and user quality of information technology on internal audit effectiveness in Jordan, and the moderating effect of management support. Applied Mathematics, 17(5), 859–866. https://www.naturalspublishing.com/files/published/hoy25262vo13kj.pdf