
Hasan MansurApplied Science Private University · Accounting
Hasan Mansur
PhD Accounting
About
24
Publications
24,399
Reads
How we measure 'reads'
A 'read' is counted each time someone views a publication summary (such as the title, abstract, and list of authors), clicks on a figure, or views or downloads the full-text. Learn more
192
Citations
Publications
Publications (24)
Associative classification (AC) has been shown to outperform other methods of single-label classification for over 20 years. In order to create rules that are both more precise and simpler to grasp, AC combines the rules of mining associations with the task of classification. However, the current state of knowledge and the views of various speciali...
Manuscript type: Research paper Research aim: Audit process is deemed as one of the main elements that might affect the expectations of public towards external auditors. This study aimed to reveal the point of view of tax estimators in Jordan towards the external auditors. Design/methodology/approach: A survey questionnaire contains 22 items distri...
Audit fees are deemed as one of the factors that might influence the perceptions of public toward external auditors. The problem statement concentrated if there is a significant relationship between audit fees and audit quality through the mediators: total assets, origin of company, audit-firm size, complexity of operation in a company and auditor...
This study examines the impact of board diversity on ESG and its related sub-dimensions, including, environmental score, social score, and governance score. It also examines the effect of legal origins/traditions on the relationships mentioned above, a topic that is not yet explored in prior related literature. Using an international sample for the...
ABTRACT Research Purpose: This study empirically investigates the impact of OCI disclosure (measured as other comprehensive income divided by comprehensive income) on earnings management (measured by discretionary accruals based on modified Jones model). Methodology: This research used cash flow from operations (CFO), current ratio (CR), debt ratio...
The study investigates the spending on sustainability of social responsibility on the performance of Jordanian insurance companies. The major importance of the study is to understand the impact of implementing spending on social responsibility on the performance of Jordanian Insurance companies. The study adopted a special sampling technique which...
In this study, the impact of board nationality and educational diversity on corporate social responsibility is investigated, by applying a fixed-effect model, instrumental variable approach (IV-GMM), and dynamic panel model (GMM) estimator to account for endogeneity issues, on a sample of Australian listed firms over 10 years from 2010 to 2020. The...
The moderating role of influencer endorsement and perceived monetary benefits on the relationship between perceived risk and financial artificial intelligence services was explored in this study. Data were obtained through questionnaires distributed to 200 respondents who were selected using a purposive sampling method. The respondents were custome...
The current study aims to examine the influence of Culture and corporate governance on the corporate performance of Jordanian financial companies. The results of the current study will contribute to the literature in light of the lack of local studies in this regard. Study sample consists of 105 financial companies listed on ASE. For this purpose,...
Results and Contribution: The results of the study suggest that the use of high-performance ERM by
Australian companies while the obligation to adopt IFRS has no statistically significant impact on equity
capital costs. Together, the use of high-quality ERM by Australian firms during the IFRS period, is not
seen by investors as a sign of greater...
Audit fees are deemed as one of the factors that might influence on the opinions of the external auditors regarding audit quality. This study aimed to investigate the opinions of auditors in terms of the influences on audit fees. A 16-item survey questionnaire distributed to 160 external auditors, 127 were returned yielding a 79 percent response ra...
Audit fees are deemed as one of the factors that might influence on the opinions of the external auditors regarding audit quality. This study aimed to investigate the opinions of auditors in terms of the influences on audit fees. A 16-item survey questionnaire distributed to 160 external auditors, 127 were returned yielding a 79 percent response ra...
This study aims to examine the impact of environmental management accounting (EMA) on achieving sustainable competitive advantages which are sustainable cost leader advantage, sustainable differentiation advantage and sustainable market segmentation advantage. A questionnaire based on five-point Likert scale was designed and developed to collect th...
Internal auditors are considered a valuable source of information since they are more familiar with the company
and its environment. This study aimed to identify the relationship between internal and external audits affecting
the quality of firms' reports. To achieve the objectives of the study, a 30-item questionnaire was developed and
sent to 312...
This article highlights the importance of Environmental Accounting (EA) on financial performance and the extent of its application in cement industry companies in the light of de-carbonization goals. We defined key performance indicators of EA which are ready to be turned from unsustainable to sustainable circular operation. We have categorized the...
This article highlights the importance of Environmental Accounting (EA) on financial performance and the extent of its application in cement industry companies in the light of de-carbonization goals. We defined key performance indicators of EA which are ready to be turned from unsustainable to sustainable circular operation. We have categorized the...
This article highlights the importance of Environmental Accounting (EA) on financial performance and the extent of its application in cement industry companies in the light of de-carbonization goals. We defined key performance indicators of EA which are ready to be turned from unsustainable to sustainable circular operation. We have categorized the...
This study aimed to highlight on the effect of audit firm size on audit quality. it investigated the perceptions of credit managers in seventeen Jordanian commercial banks regarding the effect of audit firm size on audit quality. This paper is an analytical, synthesizes the existing literatures between audit firm size from one side and audit qualit...
The purpose of this research is to discuss good governance in public organizations in Jordan; it highlighted the theoretical basis of governance assessment, explained each of nine governance principles, and explained how the good governance should be reflected on the governmental financial reporting. This research is a descriptive based on analysis...
This paper highlights the impact of environmental dimension as one of the contemporary strategic tools in evaluating firms' performance, and explores the application of environmental dimension and its impact on competitive advantage and financial performance in industrial firms. This research is a review based on analysis of previous studies. The m...
This study aimed at detecting the existence of credit officer’s perceptions in Jordanian commercial banks towards external auditors. This research is an analytical research based on analysis of previous studies and conducting semi structured interviews. This paper focused on credit officers’ perceptions who work at commercial banks towards the exte...
This study aimed at detecting the existence of the expectation gap between auditors
and credit officers in Jordanian commercial banks, with regard to the auditor’s responsibility
towards integrity of accounting numbers, independency and neutrality towards the entity
in question, the viability of the entity, detection of error sand fraud in financia...