Ala Hussein Albawwat

• Doctor of Accounting
• Professor (Associate) at Amman Arab University

The purpose of this study is to investigate the effect of ownership structure on the level of voluntary disclosure by some chosen non-financial companies in Amman Stock Exchange (ASE). A total period of 10 years reports was considered annually between "2010-2020" and the OLS-regression model was made to test study predictions in this research. The...

This paper proposes a framework to analyse effectiveness, uniformity, relationship and responsibility in the banking sector using Jordan as an example. The perceptions of Jordanian banks' internal and external auditor's in addition to financial managers have been investigated. In general, it was found that the respondents believe that audit quality...

The goal of this study is to determine the effect of sustainable human resource management (SHRM) on organizational performance (OP) and human capital (HC). 275 employees from various public organizations in Jordan were surveyed. SmartPLS 3 was employed to evaluate the data and test the hypotheses. Herein, it discovered a substantial association be...

Earnings management (EM) firms produce less predictable accounting earnings that do not reflect the company's genuine financial success. However, EM is regarded as one of the most significant issues regarding financial reporting, especially in light of the COVID-19 pandemic. Nevertheless, this paper aims to investigate the effect of corporate gover...

The study aimed to identify the impact of the application of institutional governance principles in the accounting disclosure of service companies listed on the Amman Stock Exchange (ASE). The study collected the financial statements of companies during the period 2014-2019, and the extent of applying the principles of institutional governance was...

This study aims at exploring the influence of Covid-19 on Entrepreneurship in Malaysia and Jordan. The research equally made use of questionnaires to gather data from the entrepreneurs in Malaysia and Jordan. Multiple Regression Analysis was used to determine whether a relationship exists between the independent, and dependent variables. From the 1...

A comparative study was conducted to evaluate the effects of audit committee and directorates on the performance characteristics of selected companies in Jordan. The approach of panel data was adopted between 2015 to 2019 (4 years), with listed samples of 140 non-financial industries under the ASE. These firms stand for about 60% of listed firms in...

A comparative study was conducted to evaluate the effects of audit committee and directorates on the performance characteristics of selected companies in Jordan. The approach of panel data was adopted between 2015 to 2019 (4 years), with listed samples of 140 non-financial industries under the ASE. These firms stand for about 60% of listed firms in...

The research was designed to investigate financial reports on half-yearly basis of some selected companies that was released by the Amman Stock Exchange (ASE) timeliness occasion. Analysis on timeliness was measured in terms by linking it with structural corporate governance comprising of CEO duality, certain shareholders, and non-executive directo...

This study aims to figure out the impact of the work pillars of the audit committees in light of the governance in controlling the quality of the financial performance in the Jordanian commercial banks. The study population consisted of all the 23 listed banks on the Amman Stock Exchange (ASE). As for the study sample, it consisted of 93 members of...

The management and other stakeholders of the company expect the external auditors to identify and report the inaccuracy, fraud and illegal transactions, if any. Aberrations in the performance of the professional duty may affect to financial position and results of the businesses. Accordingly, technical competence, integrity, independence and object...

This research examines the potential association between the voluntary disclosure of reports published every six months and a company's characteristics. The focus is on selected variables that could influence the voluntary disclosure of information by ASE listed companies in Jordan. The estimation approach of the GMM dynamic panel system has used d...

This study examines the impact of shariah approved companies on the relationship between corporate governance structure and voluntary disclosure of half-yearly reports in Jordan, focusing on variables that affect voluntary disclosure of the ASE Jordanian listed companies. The dynamic panel system GMM estimation was employed on the data from 72 sele...

In today’s economy, companies try to publicize their good value by revealing related information in their financial reports as a way of convincing their stakeholders that investment in them is a good move. This paper delves into the relationship that exists between characteristics of corporate governance and structure of ownership on voluntary disc...

This study focuses on the interim financial reports released by the Jordan’s listed companies. Compulsory to all listed companies, interim financial reports are useful and are being used. In fact, among investors, interim financial reports are ranked second most essential source of information after annual reports. As such, investors are of the opi...