Bassam Khalil Bouqalieh

• Doctor of Accounting
• Assistant Professor at World Islamic Sciences and Education University

I.J.M.). Abstract. Today, many technological developments ensure that an organization and accountants are powered by the digital infrastructure. Imparting a process-oriented and controlling character to the accountants, on the one hand, technological transformations eliminate many routine activities such as recording, referring, controlling, and cl...

This bibliometric analysis aims to comprehensively map and analyse the field of algorithmic finance research, examining 1,184 publications published between 2001 and 2023 after careful filtering. Utilising the Web of Science Core Collection, Biblioshiny R package, and VOSviewer, the research reveals a substantial 9.93% annual growth in publications...

This study aimed to demonstrate the impact of corporate governance principles on financial performance in Jordanian family companies. The study population consisted of industrial companies listed in the Amman Stock Exchange during the period (2014-2018). Corporate governance was measured by: (the size of the company’s board of directors, the separa...

This study aimed to test the impact of the mechanisms of corporate governance on the dimensions of the efficiency of intellectual capital and the role of the size of the company in the Jordanian Sharholding industrial companies. Data were obtained from the stock exchange for a sample of )47( Jordanian Sharholding industrial companies for the period...

The impact of institutional governance mechanisms on the dimensions of the efficiency of intellectual capital and the role of the size of the company in the Jordanian Shareholding industrial companies . This study aimed to test the impact of the mechanisms of corporate governance on the dimensions of the efficiency of intellectual capital and the r...

The Impact of Applying Corporate Governance Rules on Companies Going Concern - Applied Study on Jordanian Public Shareholding Industrial companies listed on the Amman Stock Exchange This study aimed to examine the effect of applying corporate governance rules on going concern of 51 Jordanian Public Shareholding Industrial companies listed on the Am...

This study aimed to examine the effect of applying corporate governance rules on going concern of 51 Jordanian Public Shareholding Industrial companies listed on the Amman Stock Exchange. The data were collected through the annual reports of these companies over the period 2011-2016 (Time Series Data). The research methodology employed content anal...

This study aimed to examine the effect of applying corporate governance rules on going concern of 51 Jordanian Public Shareholding Industrial companies listed on the Amman Stock Exchange. The data were collected through the annual reports of these companies over the period 2011-2016 (Time Series Data). The research methodology employed content anal...

The purpose of this study is to determine the impact of board diversity on innovation. This study also aims to determine whether firm size has a moderating effect on this relationship; three variables were used to measure board diversity (age diversity, gender diversity and member diversity) as independent variables, as well as innovation as a depe...

The study aims to estimate and forecast earnings of the firms listed in Amman Stock exchange (ASE) using a time series data of earning per share (EPS) for the period from 1978 till 2016. The data has been extracted from firms' annual reports. A wavelet Transform (WT) decomposes the data and detects the fluctuations and outlay values. The parameters...

The effect of Mergers and Acquisitions of Audit Fees and the opinion of the External Auditor Applied Study on Jordanian Public Shareholding Companies Abstract This study aimed at showing the effect of merger and acquisition operations in Jordanian public shareholding companies and analyzing the effect on audit fees and the auditor's opinion on th...

The Study aims to examine the impact of Audit Quality on the cost of equity capital of shareholding industrial and service companies listed in the Amman Stock Exchange. This study hypothesized that audit quality leads to economic benefits in the form of reduced cost of equity by the auditor’s offering of high quality services. To achieve its object...

الملخص هدفت هذه الدراسة الى بيان اثر عمليات الأندماج والأستحواذ في الشركات الاردنية المساهمة العامة، وتحليل ذلك الاثر على أتعاب التدقيق، ورأي المدقق للشركة قبل وبعد الأندماج. تألف مجتمع وعينة الدراسة من جميع الشركات المساهمة العامة المدرجة في سوق عمان المالي، والتي خضعت لعملية الأندماج خلال الفترة منذ عام 2009 ولغاية عام 2016 . لإنجاز أهداف الدراسة...

The study aims to estimate and forecast earnings of the firms listed in Amman Stock exchange (ASE) using a time series data of earning per share (EPS) for the period from 1978 till 2016. The data has been extracted from firms' annual reports. A wavelet Transform (WT) decomposes the data and detects the fluctuations and outlay values. The parameters...

The effect of Mergers and Acquisitions of Audit Fees and the opinion of the External Auditor Applied Study on Jordanian Public Shareholding Companies Abstract This study aimed at showing the effect of merger and acquisition operations in Jordanian public shareholding companies and analyzing the effect on audit fees and the auditor's opinion on th...

الملخص تهدف هذه الدراسة الى التعرف على أثر خصائص الشركة وإدارة الأرباح على القيمة السوقية للشركات الصناعية والخدمية المدرجة في بورصة عمان للأوراق المالية، واختبار أثر ربحية الشركة، وهيكلية الشركة، وحجم الشركة، وهيكل الملكية، وجودة التدقيق والقيمة السوقية، وكذلك اختبار الدور المعدل لإدارة الأرباح. وقد أجريت الدراسة على عينة مكونة من (131) شركة، تتم...

هدفت الدراسة إلى اختبار أثر جودة التدقيق (أتعاب التدقيق، فترة الاحتفاظ بالعميل، الارتباط مع مكاتب تدقيق عالمية، التخصص في الصناعة، تقديم خدمات أخرى ورأي المدقق) على تكلفة حقوق الملكية للشركات المساهمة العامة الصناعية والخدمية المدرجة في بورصة عمان، وتفترض الدراسة أن جودة التدقيق تؤدي إلى تحقيق منافع اقتصادية على شكل تخفيض تكلفة حقوق الملكية من خلال...

The researcher investigates reliability of revenue that recognized by construction companies according to International Financial Reporting Standards (IFRS), the researcher adopted qualitative description method through interviews with study sample, also, comprehensive studying to financial statements issued by companies that represented the sample...