Zobrazeno 1 - 10
of 12
pro vyhledávání: '"Esraa Esam Alharasis"'
Autor:
Esraa Esam Alharasis, Ahmad Marei, Ahmad Abdul-Rahman Almakhadmeh, Sarah Abdullah, Abdalwali Lutfi
Publikováno v:
Discover Sustainability, Vol 5, Iss 1, Pp 1-21 (2024)
Abstract This study compares Iraqi banking financial statements before and after IFRS-7 financial instruments disclosure. “Nijmegen Centre for Economics (NiCE)” qualitative content analysis was used to assess financial statement quality, which wa
Externí odkaz:
https://doaj.org/article/7408801f0bfa499aab9e263b0ca28b11
Publikováno v:
Cogent Business & Management, Vol 11, Iss 1 (2024)
A comprehensive literature review and analysis of auditing and "fair value accounting (FVA)" growth in Jordan and the "Arab - Middle Eastern (ME)" region are presented in this paper. It determines fair value implementation criteria and their impact o
Externí odkaz:
https://doaj.org/article/86d60aaa78ff4b8782ab3045a19b78d7
Autor:
Rawan Almanaeseh, Ahmad Marei, Rania Al Zumot, Sad Abu Alim, Esraa Esam Alharasis, Dina Alkhodary, Abdalwali Lutfi
Publikováno v:
International Journal of Data and Network Science, Vol 8, Iss 4, Pp 2627-2638 (2024)
The study aimed to evaluate how cloud technology implementation would affect Jordanian industrial businesses' financial statements' integrity across a range of variables (financial condition, income, cash flow, owners' equity). The investigation invo
Externí odkaz:
https://doaj.org/article/65b859a4f3844fbc9216d43f010e5d2a
Autor:
Esraa Esam Alharasis, Manal Alidarous, Abeer F. Alkhwaldi, Hossam Haddad, Nidal Alramahi, Husni K. Al-Shattarat
Publikováno v:
Cogent Business & Management, Vol 10, Iss 2 (2023)
AbstractThis study proposes a new auditing model that takes Fair Value Accounting (FVA) into account as a unique complexity and risk factor. It gives new empirical data on audit firm monitoring in Jordan over two periods: before and after the impleme
Externí odkaz:
https://doaj.org/article/b04791a67abc4f49bdad7821951bbb50
Publikováno v:
AJAR (Asian Journal of Accounting Research), Vol 8, Iss 1, Pp 94-107 (2023)
Purpose – This study aims to examine the relationship between auditor industry specialization (IS) and audit fees. Design/methodology/approach – The authors utilize 2,100 firm-year data of Jordanian companies from 2005 to 2018. Two conflicting th
Externí odkaz:
https://doaj.org/article/c522ae4fcebe490088432b36b7d57225
Publikováno v:
Asian Review of Accounting. 31:227-255
PurposeThis paper investigates the application of the product differentiation and shared efficiency approaches to understand the impact of the auditor industry specialisation (IS) on audit fees in relation to Fair Value Disclosures (FVD).Design/metho
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4f63f919c583e7633c74df59416ab961
https://doi.org/10.1108/ara-03-2022-0050
https://doi.org/10.1108/ara-03-2022-0050
Publikováno v:
Asian Journal of Accounting Research. 8:94-107
PurposeThis study aims to examine the relationship between auditor industry specialization (IS) and audit fees.Design/methodology/approachThe authors utilize 2,100 firm-year data of Jordanian companies from 2005 to 2018. Two conflicting theoretical a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a3c4b30b0969ac8e888d16a77fd2bccc
https://doi.org/10.1108/ajar-02-2022-0051
https://doi.org/10.1108/ajar-02-2022-0051
Publikováno v:
WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS. 19:361-375
This study investigates the impact of ownership structure and corporate governance (CG) on the capital structure using 798 firm-year observations of listed companies in the Amman Stock Exchange (2005-2018). The Ordinary Least Squares is utilized to e
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8640ff961dd19bf477033dfec6ac9734
https://doi.org/10.37394/23207.2022.19.32
https://doi.org/10.37394/23207.2022.19.32
Autor:
Abeer F. Alkhwaldi, Esraa Esam Alharasis, Maha Shehadeh, Ibrahim A. Abu-AlSondos, Mohammad Salem Oudat, Anas Ahmad Bani Atta
Publikováno v:
Sustainability; Volume 14; Issue 19; Pages: 12616
Earlier literature has shown that the implementation of FinTech innovations is not only determined by banks, financial institutions, or government support, but also by the perception and experiences of FinTech users. FinTech research has shown encour
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b2cfb3af48cec0b56cf988ce70f65f99
Autor:
Esraa Esam Alharasis, Ahmad Saleem Tarawneh, Maha Shehadeh, Hossam Haddad, Ahmad Marei, Elina F. Hasan
Publikováno v:
Sustainability; Volume 14; Issue 17; Pages: 10620
This paper investigates the impact of financial assets measured by the fair value (F.V.) model, proxied by held-for-trading (H.F.T.), available-for-sale (A.F.S.), and the fair value option (F.V.O.), on reimbursement costs charged by external auditors
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::97fca46fbfeb999e1ffe9825b1dc6ee6