Afaf Abu Zerr - Academia.edu (original) (raw)
Papers by Afaf Abu Zerr
Jordan Journal of Business Administration, 2016
The study aims at analyzing and developing sustainability indicators to serve accounting and fina... more The study aims at analyzing and developing sustainability indicators to serve accounting and financial sustainability philosophy, to attain that, GCC large companies' financial data, and board of directors reports were analyzed. To achieve the paper goal, researchers analyzed CAMELs indicators, whereas, they developed a group of indicators concerning openness and sensitivity. In addition they have added five indicators to the CAMELs group of KPIs. Thereby, researchers have developed the concept of CAMELs approach of analysis to be the CAPPELO approach. What is actually developed are adding group of KPIs that analyzes Productivity; which is non-financial KPIs that have a major impact on sustainability due to its direct effect on companies' competencies. The study conclude that, almost all GCC companies have a strategic and financial plans, but few of them have beard high risks in order to have an alternative finances. However, many companies have relied on self revenue to fin...
The study aims at evaluating audit firms’ quality according to the peer review standards adopted ... more The study aims at evaluating audit firms’ quality according to the peer review standards adopted by the American Institute of Certified Public Accountants (AICPA) by clarifying the peer review standards and the impact of the adoption of these standards by the audit firms’ on Jordan. The population of the study consists of all employees of the audit firms located in Amman, totaling (661) employees of licensed audit firms and offices, i.e. (98.7%) of the licensed firms in Jordan. A random sample of (23%) of the study population was selected, totaling (153) employees. A questionnaire was designed as a tool for collecting data. The results showed a significant impact for all thirteen audit firms’ review standard (general considerations, organizing the system or engagement review team, qualifying for service as a peer reviewer, performing system reviews, reporting on system reviews, performing engagement reviews, reporting on engagement reviews, administering peer reviews, fulfilling pee...
International Business Research
Intellectual capital considers intangible efforts that complete each other. The conversion of eff... more Intellectual capital considers intangible efforts that complete each other. The conversion of efforts and knowledge into valuable assets has come to be known as intellectual capital. This study aims to examine the impact of intellectual capital on the job performance of faculty members at universities. The study used a cross-sectional design. The study population was the academic staff at Jordanian universities. The participants were chosen randomly from different faculties. The study relied on a quantitative method, and the tool for data collection was a questionnaire. The results found that the intellectual capital at universities was high, and the job performance of these universities was also high. In addition, the study found a highly positive impact of intellectual capital on job performance. This study discovers the impact of intellectual capital on the job performance of faculty members at universities. It also draws attention to the importance of intellectual capital in enh...
European Journal of Business and Management, 2013
The study aimed to reveal the extent of compliance with a proposed index of disclosure in the ... more The study aimed to reveal the extent of compliance with a proposed index of disclosure in the financial statements by Jordanian public shareholding companies of service and industrial sectors listed in Amman Stock Exchange and to reveal the extent of the Jordanian companies’ compliance with the concept of conservatism (accounting conservatism )in their financial reports in addition to reveal the impact of accounting conservatism in the level of disclosure. To achieve the objectives of the study, an index of disclosure consisting of 105 items has been built and the financial reports of the companies listed in Amman Stock Exchange of the services and industry sectors have been reviewed to identify their compliance with the proposed index of disclosure. The level of conservatism in the companies’ financial reports was measured using two models: ratio of the firm’s book to market ratio and the accrual model. To test the hypotheses of the study, descriptive statistics, One...
European Journal of Business and Management, 2013
Jordan Journal of Business Administration, Nov 25, 2012
Jordan Journal of Business Administration, 2016
The study aims at analyzing and developing sustainability indicators to serve accounting and fina... more The study aims at analyzing and developing sustainability indicators to serve accounting and financial sustainability philosophy, to attain that, GCC large companies' financial data, and board of directors reports were analyzed. To achieve the paper goal, researchers analyzed CAMELs indicators, whereas, they developed a group of indicators concerning openness and sensitivity. In addition they have added five indicators to the CAMELs group of KPIs. Thereby, researchers have developed the concept of CAMELs approach of analysis to be the CAPPELO approach. What is actually developed are adding group of KPIs that analyzes Productivity; which is non-financial KPIs that have a major impact on sustainability due to its direct effect on companies' competencies. The study conclude that, almost all GCC companies have a strategic and financial plans, but few of them have beard high risks in order to have an alternative finances. However, many companies have relied on self revenue to fin...
The study aims at evaluating audit firms’ quality according to the peer review standards adopted ... more The study aims at evaluating audit firms’ quality according to the peer review standards adopted by the American Institute of Certified Public Accountants (AICPA) by clarifying the peer review standards and the impact of the adoption of these standards by the audit firms’ on Jordan. The population of the study consists of all employees of the audit firms located in Amman, totaling (661) employees of licensed audit firms and offices, i.e. (98.7%) of the licensed firms in Jordan. A random sample of (23%) of the study population was selected, totaling (153) employees. A questionnaire was designed as a tool for collecting data. The results showed a significant impact for all thirteen audit firms’ review standard (general considerations, organizing the system or engagement review team, qualifying for service as a peer reviewer, performing system reviews, reporting on system reviews, performing engagement reviews, reporting on engagement reviews, administering peer reviews, fulfilling pee...
International Business Research
Intellectual capital considers intangible efforts that complete each other. The conversion of eff... more Intellectual capital considers intangible efforts that complete each other. The conversion of efforts and knowledge into valuable assets has come to be known as intellectual capital. This study aims to examine the impact of intellectual capital on the job performance of faculty members at universities. The study used a cross-sectional design. The study population was the academic staff at Jordanian universities. The participants were chosen randomly from different faculties. The study relied on a quantitative method, and the tool for data collection was a questionnaire. The results found that the intellectual capital at universities was high, and the job performance of these universities was also high. In addition, the study found a highly positive impact of intellectual capital on job performance. This study discovers the impact of intellectual capital on the job performance of faculty members at universities. It also draws attention to the importance of intellectual capital in enh...
European Journal of Business and Management, 2013
The study aimed to reveal the extent of compliance with a proposed index of disclosure in the ... more The study aimed to reveal the extent of compliance with a proposed index of disclosure in the financial statements by Jordanian public shareholding companies of service and industrial sectors listed in Amman Stock Exchange and to reveal the extent of the Jordanian companies’ compliance with the concept of conservatism (accounting conservatism )in their financial reports in addition to reveal the impact of accounting conservatism in the level of disclosure. To achieve the objectives of the study, an index of disclosure consisting of 105 items has been built and the financial reports of the companies listed in Amman Stock Exchange of the services and industry sectors have been reviewed to identify their compliance with the proposed index of disclosure. The level of conservatism in the companies’ financial reports was measured using two models: ratio of the firm’s book to market ratio and the accrual model. To test the hypotheses of the study, descriptive statistics, One...
European Journal of Business and Management, 2013
Jordan Journal of Business Administration, Nov 25, 2012