We address the question 'do governance enhancing audit committee (AC) characteristics mitigate th... more We address the question 'do governance enhancing audit committee (AC) characteristics mitigate the firm performance impact of significant-adverse-economic events such as the Global Financial Crisis (GFC)?' Our analysis reveals that smaller audit committees with more experience and financial expertise are more likely to be associated with positive firm performance in the market. We also find that longer serving chairs of audit committees negatively impacts accounting performance. However, accounting performance is positively impacted where ACs include block holder representation, the chair of the board, whose members have more external directorships and whose chair has more years of managerial experience. We contribute to the growing body of research on the impact of audit committee governance attributes on performance during times of financial distress.
Journal of Management Information and Decision Sciences, 2021
This study aims to explore the influence of (AISs) on enhancing the efficiency of Internal Contro... more This study aims to explore the influence of (AISs) on enhancing the efficiency of Internal Control (IC) at Jordanian Commercial Banks (JCBs). The researcher has designed a 35-item survey distributed to 156 respondents working at JCBs, and only 144 surveys were returned, which yielded a 92% response rate. The results show a significant positive effect between AISs (relevance, reliability, timeliness, understand ability, completeness, and verifiability) with IC. The study recommended that the (JCBs) pay more attention to (AIS) when performing an IC.
This study aimed to explore the Moderating Effect of Information Technology on the Relationship b... more This study aimed to explore the Moderating Effect of Information Technology on the Relationship between Audit Quality and the Quality of Accounting Information. “Jordanian Auditors Perception”. To achieve that the researcher designed a 47-items questionnaire distributed to 190 questionnaires, out of 190 questionnaires distributed only 161 were returned. Nine of these questionnaires were excluded because they were invalid, the remaining 152 questionnaires yielded 80% responses rate. The data was analysed through the SPSS, to find the Moderating Effect of Information Technology on the Relationship between Audit Quality and the Quality of Accounting Information. “Jordanian Auditors Perception”. Multiple regression analysis has been used. This study found a moderating effect of information technology on the relationship between audit quality (audit firm size, audit fees, contact with international auditing offices, and compliance with international auditing standards) and the quality of...
The study aims to identify the reality of accounting information systems in four and five-star ho... more The study aims to identify the reality of accounting information systems in four and five-star hotels in terms of planning, controlling and decision making. The descriptive analytical method has been used through data collection by means of a questionnaire distributed to various hotel accountants. After the statistical analysis of the questionnaire, appeared several key findings most important of which are that hotels in Jodhpur didn't use the methods of accounting information system in planning, control and decision making processes. The study finding respectively that all grouped items have a mean of (1.77, and 0.00), (1.85 and 0.00), (1.98 and 0.00) level of significance (p-value), which means that these hypothesizes is rejected. Because there is no relationship between accounting information system and planning, controlling, and decision-making in four and five star Jodhpur Hotels. The study recommends increase the rehabilitation of the cadres and develop the information sy...
Journal of Asian Finance, Economics and Business, 2021
The social capital theory contends that social relationships are resources that can lead to the d... more The social capital theory contends that social relationships are resources that can lead to the development and accumulation of human capital. In this examination, the social capital theory is extended to analyze internal social capital (ISC) as a determinant of information sharing purpose (KSI) and new product creation (NPI) in restaurants. The study population is 620 respondents (owners/proprietors, associates, and managers) from Jordan restaurants. Partial least squares equation simulation is used to explore this info. The results showed that there was no clear influence of KSI therefore, Hypothesis 8 was upheld. The direct and secondary (also referred to as indirect) effects (CC → NPI, but not as significant) influence was found to be important. Managers and owners of restaurants can create a healthy teamwork atmosphere by maintaining good partnerships with staff and vendors. The growth of foreign ties would be encouraged by promoting and improving collaborative actions internally. The findings also show that the information exchange in restaurants with external collaborators is optimal. This is the first research exploring the interaction between ISC and NPI, and the impact of both on the classification of restaurants in Jordan.
The aim of this paper is to evaluate the impact of Accounting Information System in the Jordanian... more The aim of this paper is to evaluate the impact of Accounting Information System in the Jordanian Islamic banks. The most important results that banks rely on accounting systems, by connecting all the banking services of banks each department separately and linking between all departments at the same time, dependence on accounting information systems to satisfy the clients through the implementation of banking clients as quickly and with minimal effort. In order to realize the research objectives, a questionnaire was designed and distributed to the financial managers, accountants, interior auditors and heads of accounting departments in Islamic banks of Jordan. A total of 42 questionnaires were distributed and 35 were received back which equals to (83.33%) which is considered good and acceptable. The results were analysed by using SPSS and other statistical methods. The results showed that the Accounting Information System (AISs) are most common in the Jordanian Islamic banks and it helps in providing appropriate information about available substances at the right time. Finally some conclusions and suggestions for further research are discussed.
International Journal of Accounting and Financial Reporting, 2014
The application of fair value has started early in Jordan, which was a bone of contention among s... more The application of fair value has started early in Jordan, which was a bone of contention among supporters and opponents. This study came to provide empirical evidence on the relationship between fair value and financial manipulation. The study extracted data from 45 companies’ annual reports during a ten-year period (1997- 2006) five years before and after the application of fair value to examine the relationship among the application of fair value accounting and the presence of manipulation in financial statements. The result indicates that the number of firms that manipulated information in the financial statements had increased after applying fair value accounting. The results have policy implications, one of which is that the Jordanian government should either enact new regulations or modify the current regulations in the face of an increasing number of manipulations by firms after the application of fair value accounting. These regulations are needed to increase both the manag...
International Journal of Economics and Finance, 2014
Accounting information system plays a significant role in enhancing companies environment, thus i... more Accounting information system plays a significant role in enhancing companies environment, thus it is necessary that companies stress on the application of AIS to optimize their business. This study testes the relationship between AIS and production activities (i.e., production design, production planning and control, production operation and cost accounting).This study tests the head of departments' perception towards the relationship between applying accounting information systems and production activities, out of 113 questionnaires distributed, only 69 questionnaires were returned and valid to run the analysis yielded 61% responses rate. The results show a positive significant relationship between AIS and production activities (i.e., production design, production planning and control, production operation and cost accounting).This study recommends that the company have to concentrate on the application of accounting information system to benefit from its merits in all production activities. It will be helpful in future to explore the difficulties that face the Jordanian companies in applying accounting information system in production design.
The study aims to identify the reality of accounting information systems in four and five-star ho... more The study aims to identify the reality of accounting information systems in four and five-star hotels in terms of planning, controlling and decision making. The descriptive analytical method has been used through data collection by means of a questionnaire distributed to various hotel accountants. After the statistical analysis of the questionnaire, appeared several key findings most important of which are that hotels in Jodhpur didn't use the methods of accounting information system in planning, control and decision making processes. The study finding respectively that all grouped items have a mean of (1.77, and 0.00), (1.85 and 0.00), (1.98 and 0.00) level of significance (p-value), which means that these hypothesizes is rejected. Because there is no relationship between accounting information system and planning, controlling, and decision-making in four and five star Jodhpur Hotels. The study recommends increase the rehabilitation of the cadres and develop the information system at Jodhpur hotels towards the efficient application of accounting information system methods.
Banks and financial institutions are the backbone of the economy of the country everywhere, in In... more Banks and financial institutions are the backbone of the economy of the country everywhere, in India, Jordan and all over the world. Profitability is one of the major criteria for evaluating the performance of a bank; the present study is confined to the State Bank of India (SBI) and Cairo Amman Bank (CAB), Jordan. The period of study is from 2006-07 to 2010-11. It has to be noted that the accounting year of SBI is from April to March while in the case of CAB the accounting year starts from 1st Jan and ends on 31st Dec. There are two sources of date i.e. primary data and secondary data. The primary data is original in nature. The primary data has been collected through personal interviews with the officials of the banks. The secondary data have been collected through published annual reports, magazine and internet. Mainly the present study is based on the secondary data. The study finding the State Bank of India should try to control the cost of services rendered to increase the gross profit, and the Cairo Amman Bank should try to increase the number of branches at global level also.
Uploads
Papers by Ali Alrabei