An-Najah Publishes a Scientific Study in a Leading Emerald Journal Indexed in Clarivate


In a significant international academic achievement, Prof. Abdul Nasser Nour and Dr. Kaid Tanbour from the Faculty of Business and Communication, in collaboration with Prof. Moufida Ben Saada from the Higher Institute of Accounting and Enterprise Management at the University of Manouba, Tunisia, have published a peer-reviewed joint research paper titled "The Impact of Applying Internal Auditing Standards on Banking Risk Management During Crises: A Field Study on Banks Operating in Palestine."
The study appeared in the Journal of Financial Reporting and Accounting, a prestigious Q1-ranked journal with a 3.3 impact factor, published by Emerald and indexed in Scopus, Web of Science, and the Journal Citation Reports.
This research examines the impact of applying internal auditing standards—specifically the 2017 “Attributes” and “Performance” standards issued by the Institute of Internal Auditors—on risk management in Palestinian banks during times of crisis, particularly since 2020. Using a mixed-methods approach, the study assesses how these standards influence practices in a context of ongoing economic instability and conflict.
The publication reflects the University's dedication to advancing internal auditing and risk management, promoting international academic partnerships, and supporting sustainable development. It also highlights the University's commitment to social responsibility, community service, and research excellence, celebrating the collaborative efforts and innovation of its faculty.