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Mohammad Arafat

An-Najah National University alum

An-Najah National University Alum

SCHOLARLY PAPERS

3

DOWNLOADS

1,063

TOTAL CITATIONS

0

Scholarly Papers (3)

1.

Corporate Governance and Firm Profitability: Comparative Evidence from Diverse Institutional Enforcement, Cultural, and Power Contexts

Number of pages: 1 Posted: 17 Sep 2025 Last Revised: 07 Jun 2026
Mohammad Arafat
An-Najah National University alum
Downloads 462 (154,619)

Abstract:

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International Corporate Governance, Institutional Theory, Cross-Country Analysis, Cultural Values and Dimensions, Ethics.

2.

The Impact of Key Audit Matters Characteristics (Tone, Specifying, IT Disclosure, and Number of KAMs) on Capital Structure Decisions

Number of pages: 15 Posted: 03 Oct 2025 Last Revised: 27 Oct 2025
Mohammad Arafat
An-Najah National University alum
Downloads 360 (206,453)

Abstract:

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Key Audit Matters, Audit Narrative Disclosure, IT-related Audit Disclosure, Specifying in Audit Reports

3.

When Knowledge Spending Meets Pricing Power: R&D and Strategic Dominance in UK Firms ​

Number of pages: 17 Posted: 08 Oct 2025 Last Revised: 13 Oct 2025
Mohammad Arafat
An-Najah National University alum
Downloads 241 (316,532)

Abstract:

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R&D Spending, Pricing Premium, Strategic Influence, Innovation Signaling.