Taha Almarayeh

Taha Almarayeh
University of Jordan | UJ · Department of Accounting

About

18
Publications
12,162
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199
Citations
Introduction
Motivated, Experienced and Self-Driven Assistant Professor of Accounting with PhD in Accounting Degree. Active, Skilled and Independent Researcher with several Publications in Journals indexed in SSCI, ESCI, ABDC, Scopus and Recognized by MHE in Jordan. Strong Commitment and Potential of Publications, Supervising Students and Securing Research Grants. He is currently working in the accounting department at the University of Jordan.

Publications

Publications (18)
Article
Full-text available
Driven by the escalating interests on environmental, social, and governance (ESG) issues, we investigate the impact of internal and external governance mechanisms, specifically board sustainability committee (SC) and external assurance (EA), on banks' ESG performance. This study utilized panel dataset of 643 bank-year observations from 34 Islamic b...
Article
Purpose The purpose of this paper is to examine the relationship between political connections, audit quality and firm performance. Design/methodology/approach The sample of this investigation was sourced from 51 industry-listed firms on the Amman Stock Exchange (ASE) from 2009 to 2022. Ordinary least squares regression was used to investigate the...
Article
Purpose This study aims to assess the board of directors’ effectiveness in curbing earnings management (EM) in Jordan, a country where Islamic religious values strongly influence corporate practices. Design/methodology/approach Using a sample of 51 Amman Stock Exchange-listed firms from 2012 to 2022, generalised least squares regression is used to...
Article
Full-text available
Purpose This study aims to examine the under-researched relationship between audit committee independence and earnings management in a number of emerging Middle Eastern and North African (MENA) countries. Design/methodology/approach Ordinary least squares regression was used to study the association between audit committee independence and earning...
Article
Purpose In light of the key role attributed to the board of directors as a monitoring tool to constrain earnings management practices, this study aims to examine the effect of some board attributes on accrual-based earnings management and real earnings management in the Middle Eastern and North African (MENA) context, whose institutional, economic...
Article
Full-text available
Purpose Motivated by the rapid spread of the COVID-19 outbreak in the world, this study aims to explore the stock markets’ response toward it in the Middle East and North Africa (MENA) countries. Design/methodology/approach Ordinary least squares (OLS) regressions were used to analyze the association between the COVID-19 outbreak and stock market...
Article
Full-text available
Purpose This paper aims to investigate the relationship between corporate profitability (CP) and effective tax rate (ETR) and to examine whether this relationship is moderated by board gender diversity (BGD). Design/methodology/approach The multivariate regression analysis was conducted to test the relationship between related variables. This stud...
Article
Full-text available
Recently, transfer pricing (TP) regulation was introduced in Jordan for the first time in the country’s history (Income and Sales Tax Department [ISTD], 2021). This research evaluates the overall awareness of tax professionals on TP and its applicability in the early stage of its implementation. This is mainstream accounting research that adopts th...
Article
Full-text available
The purpose of this research is to investigate the influence of corporate board and audit committee characteristics on firm performance as measured by accounting-based ratios (earnings per share, return on asset, and return on equity) as well as the market-based measure (Tobin's Q). In addition, this research introduces political connections to exa...
Article
Full-text available
Purpose This study examines the relationship between audit committees (ACs) and earnings management (EM) in the developing country context of Jordan. In particular, it investigates whether audit committee attributes, including their size, independence, expertise and meetings, are able to restrict discretionary accruals as a proxy for EM. Design/me...
Article
Full-text available
Purpose This study aims to analyze the relationship between board gender diversity, board compensation and firm financial performance in the developing country, Jordan, whose cultural, economic and institutional context is very different from most previously analyzed countries’ context. Design/methodology/approach Ordinary least squares regression...
Article
Purpose Middle Eastern and North African (MENA) countries are among the most affected regions globally, which are expected also to be influenced significantly for an extended period. This paper aims to consider an attempt for a real-time evaluation of the colossal impact of the coronavirus (COVID-19) pandemic on health, economic and social sectors...
Article
Full-text available
This study investigates whether some audit quality attributes are capable to restrict earnings management in a developing country, Jordan, whose cultural, economic and institutional context is very different from most previously analyzed countries’ context. Generalized least square regression (GLS) was used to study the association between two audi...
Thesis
Full-text available
As a global response to the accounting failures era and to restore public confidence and credibility in the financial statements, more concerted efforts have been conducted throughout the world to improve the investment environment. Corporate governance mechanisms stand out as one of the key solutions for guaranteeing the integrity and quality of f...

Questions

Question (1)
Question
How can I reconcile bettween the selection of the appropriate regression type (fixed effect VS randomr effect ) by Hausman Test ,and the table shape by estou code (estout, one or more models previously fitted and stored)at the same time.?

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