Ahmad Dahiyat - Academia.edu (original) (raw)

Papers by Ahmad Dahiyat

Cogent Business & Management

Uncertain Supply Chain Management

The aim of the study is to determine the effectiveness of corporate governance on corporate socia... more The aim of the study is to determine the effectiveness of corporate governance on corporate social responsibility (CSR) performance and financial reporting quality in Saudi Arabia's manufacturing sector. The data is collected through the database of Thomson Reuters from 30 manufacturing companies of Saudi Arabia over the period 2014-2020. Descriptive statistics and the generalized least square (GLS) model were applied. The dependent variable was calculated through residuals and was found as discretionary accruals (DA). The findings reveal that there was a positive influence of corporate governance on CSR performance and financial reporting quality. It was found that sample size was one of the biggest limitations because only data from 2014 to 2020 were collected and to make the study more reliable and authentic, larger data is required.

Cogent Business & Management

Corporate Governance and Organizational Behavior Review, 2022

This study aims to explain the Jordanian state of the implementation of robotic process automatio... more This study aims to explain the Jordanian state of the implementation of robotic process automation RPA in auditing, and to examine the expected impact of RPA implementation on audit quality from the views of Jordanian auditors, furthermore, the study aims to define the challenges of RPA implementation in Jordanian auditing firms. The study employed a survey method to collect data by using questionnaires. Three hundred (300) questionnaires were supplied to the sample of the study of which two hundred and seven (207) questionnaires from retrieved questionnaires were valid for analysis. The results of the study showed that Jordanian auditing firms do not apply RPA despite the expected impact of implementation on audit quality, this may be justified by the challenges that the auditors believe, the most important as they indicated are the initial investment for creating or purchase RPA, and the changing resistant by auditors for different purposes. The contributions of this paper are by ...

Journal of Asian Finance, Economics and Business, 2021

The study aims to examine the impact of liquidity and solvency management on the financial perfor... more The study aims to examine the impact of liquidity and solvency management on the financial performance of Jordanian manufacturing companies listed on the Amman Stock Exchange, for a period of 10 years from 2010 to 2019. The size of the company was used as a control variable. The study employs Return on Assets (ROA) and Earnings Per Share (EPS) to measure financial performance. Current ratio (CR) and total debts to total assets were used as proxies for liquidity and solvency management, while logarithm of total assets was used to measure the size. Correlation and multi regression analyses have been applied to analyze the data. The results show a statistically significant impact of independent and control variables (liquidity and solvency management and the size of the company) on financial performance, while the detailed results of the hypotheses indicate that liquidity has an insignificant reverse impact on financial performance. With respect to other variables, there is a significant positive impact of size on performance and a significant negative impact of solvency on performance. The study suggests in light of results, increasing investments in companies' assets by focusing on internal financing, such that large-sized companies with low leverage will have a good performance.

This paper aims at examining the effect of the Value Added by Intellectual Capital (VAIC) in term... more This paper aims at examining the effect of the Value Added by Intellectual Capital (VAIC) in terms of its three components: capital employed efficiency, human capital efficiency, and structure capital efficiency on the financial performance of commercial banks listed on the Amman Stock Exchange for the period 2010–2018.Value Added of Intellectual Capital (VAIC) model was used to measure the intellectual capital while Tobin’s Q ratio was used as an indicator of bank financial performance. The study has used parametric techniques like multiple linear regression and correlation coefficient, and other statistical methods to investigate its hypothesis. It was found that only human capital efficiency and capital employed efficiency had impacts on the banks’ financial performance. These results emphasize the importance of using the VAIC model to evaluate the financial performance of these banks, as well as encourage banks to make further investments in intellectual capital’s components, an...

Article history: Received: November 28, 2020 Received in revised format: December 28 2020 Accepte... more Article history: Received: November 28, 2020 Received in revised format: December 28 2020 Accepted: January 26, 2021 Available online: January 26, 2021 When the Corona-virus pandemic hit the world, executing and performing the jobs of the remote world became an imperative, this pandemic became as motivator to create this study which aimed to reveal the advantages and threats that encounter the implementing of Cloud Accounting Information Systems CAIS from the view point of external auditors. For that purpose, a questionnaire was developed and distributed then from 198 valid questionnaires which were analyzed by a Ttest. It has been found that the main advantages are a reduction of labor and overtime costs because of the ability to access the system from anywhere, while penetration, interruption, and confidentiality are the main threats, also it was found that there is a strong relationship between implementing cloud accounting information systems (CAIS) and the limiting manipulation...

International Journal of Academic Research in Accounting, Finance and Management Sciences, 2016

This paper examines the impact of liquidity and solvency on banks profitability. All banks listed... more This paper examines the impact of liquidity and solvency on banks profitability. All banks listed in Amman exchange were selected (15 banks) for the period 2012-2014. To measure the liquidity the quick ratio was calculated, Debt ratio was calculated to measure the solvency, whereas return on assets ratio was calculated to measure the profitability. Simple regression was used to examine the relations; the results showed that the liquidity has a negative (inverse) significant impact on profitability, whereas the solvency has a no impact on profitability.

WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS, 2021

This paper examines how the ownership concentration affects banks’ profitability and dividend pol... more This paper examines how the ownership concentration affects banks’ profitability and dividend policy in Jordan. All banks listed on the Amman Exchange were selected (16 banks) over the period 2010 to 2019. Ownership concentration was defined as the percentage of ownership that equals or exceeds 5%, while profitability was defined by return on equity; dividend policy was defined by the pay-out ratio. Simple regression was utilized to examine the effect; the result revealed that ownership concentration has a positive significant impact on profitability, which means that banks with higher ownership concentration have better profitability, this result justified by the view of the power that controlling shareholders can greatly use to require management to make decisions that improve the performance. The finding showed a negative significant impact on dividend policy, which indicates that the existence of large shareholders can reduce agency conflicts; and maximize the wealth of the comp...

This study aims to investigate the perception and views of auditors and financial managers in Jor... more This study aims to investigate the perception and views of auditors and financial managers in Jordan regarding creative accounting practices, motives, preventive measures, and impact on the quality of accounting information. The study utilized a survey methodology using questionnaires for data collection. One hundred and seventy (170) questionnaires were distributed to the sample of the study of which one hundred and forty-five (145) questionnaires were returned and analyzed. The results of study revealed that creative accounting in its various forms, whether it complied with accounting standards or not, affects the quality of the accounting information. In addition, the most used practice of creative accounting is controlling the construction or reduction of the provisions and reserves such as the provision of bad debts to increase or decrease expenses and revenues. Meanwhile, gaining tax benefits is the most important motive for creative accounting practices. Also, the study revea...

WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS, 2021

The study aimed to examine the moderating role of leverage on the relationship between the size o... more The study aimed to examine the moderating role of leverage on the relationship between the size of listed Jordanian manufacturing companies and the audit fees over the period 2016-2020. The study extracted the measures of variables from the annual report of manufacturing companies available on the Amman exchange website, it employs debt ratio to measure leverage, while issued capital and total assets were used to measure the size of the company, several statistics methods such as correlation and multiple linear regression and hierarchical regression were used to analyze the data and test the relations. The results show a statistically significant impact of the size of the manufacturing company measured by capital and total assets on audit fees, furthermore, the leverage variable has modified and increase statistically the positive relationship between the size of the company and audit fees.

Academy of Accounting and Financial Studies Journal, 2020

This paper critically examines the voluntary disclosure quality, and its determinants among manuf... more This paper critically examines the voluntary disclosure quality, and its determinants among manufacturing companies listed on Amman Stock Exchange. The study developed a disclosure index based on prior related studies, and in the light of literature review and previous studies, the determinants of voluntary disclosure were examined. Furthermore, the study relied on information extracted from the annual reports of (40) listed manufacturing companies, for the year 2019, and used different statistics methods and techniques such as mean, standard deviation, correlation and regression to define the voluntary disclosure quality (level), and its determinants. The results indicate that there is a positive correlation between company's size, age, and profitability on one hand, and between the quality of voluntary disclosure on the other hand. In addition, the results indicate a weak and insignificant relation between the assets in place and financial leverage, and the level of voluntary ...

Academy of Accounting and Financial Studies Journal, 2019

This study aims to present a comprehensive financial evaluation of commercial banks listed on the... more This study aims to present a comprehensive financial evaluation of commercial banks listed on the Amman Stock Exchange by using the parameters of the CAMELS (Capital adequacy, Asset quality, Management efficiency, Earning quality, Liquidity, and Sensitivity to risks) rating system. The study also aims to determine the effect of the CAMELS system on the performance of the banks. The study relies on an analysis of the available annual reports of all commercial listed banks (13) for the period of 2012–2018 which were extracted from the Amman Stock Exchange website. Multiple linear regression and other statistical methods were used to obtain the descriptive results and to measure the effect of the CAMELS dimensions on the performance of commercial banks. The study concluded that there is a significant effect of the CAMELS dimensions management efficiency, earning quality, liquidity, and risk sensitivity on the financial performance of commercial banks, but there is no statistically sign...

This paper examines the readiness of Jordanian insurance companies to apply the International Fin... more This paper examines the readiness of Jordanian insurance companies to apply the International Financial Reporting Standards (IFRS 17), and the challenges of its application. The study developed a questionnaire based on prior related studies, and in the light of IFRS 17, the study used different statistical methods and techniques such as means, standard deviation, and t-test to achieve its goals. The results indicate that Jordanian insurance companies are not ready to apply IFRS 17, for several reasons. Most importantly, insurance companies have a low level of ability to define the scope of IFRS 17, study the impact of IFRS 17 application to financial reports, and develop new internal monitoring methods to apply IFRS 17. As for the challenges for applying IFRS 17, the biggest is the data challenge, followed by the challenges of first-time implementation, systems, and results and presentation. Finally, this paper advocates that it has become important for Jordanian insurance companies...

Jordan Journal of Business Administration, 2020

هدفت الدراسة إلى التعرف إلى أثر تطبيق معيار التدقيق الدولي (315) "تحديد مخاطر الخطأ الجوهري ... more هدفت الدراسة إلى التعرف إلى أثر تطبيق معيار التدقيق الدولي (315) "تحديد مخاطر الخطأ الجوهري وتقييمها من خلال فهم المنشأة وبيئتها" في الحد من عمليات غسل الأموال وتمويل الإرهاب في شركات الوساطة المالية، وقد اعتمدت الدراسة المنهج الوصفي التحليلي الذي يتناسب وأغراض الدراسة، وتكون مجتمع الدراسة وعينتها من مدققي حسابات شركات الوساطة المالية في الأردن البالغ عددها (23) شركة. تم توزيع (75) استبانة واسترداد (63) واستبعاد استبانتين لعدم اكتمال الإجابة عليها، وبذلك بلغت الاستبانات الخاضعة للتحليل الإحصائي (61) استبانة. توصلت الدراسة إلى ارتفاع مستوى تطبيق معيار التدقيق الدولي (315) بأبعاده الخمسة وارتفاع مستوى الأهمية لتطبيق إجراءات الحد من عمليات غسل الأموال وتمويل الإرهاب في شركات الوساطة المالية في الأردن، كما ثبت وجود أثر ذي دلالة إحصائية لعناصر المعيار الدولي (315) المتمثلة في: (البيئة الرقابية، وتقييم المخاطر، والأنشطة الرقابية، والمعلومات والاتصالات، والمراقبة) في الحد من عمليات غسل الأموال وتمويل الإرهاب في شركات الوساطة المالية في الأردن. وعلى ضوء النتائج، قدمت الدراسة مجموع...

Journal of Asian Finance, Economics and Business, 2021

Accounting, 2021

This paper aims at examining the effect of the Value Added by Intellectual Capital (VAIC) in term... more This paper aims at examining the effect of the Value Added by Intellectual Capital (VAIC) in terms of its three components: capital employed efficiency, human capital efficiency, and structure capital efficiency on the financial performance of commercial banks listed on the Amman Stock Exchange for the period 2010-2018.Value Added of Intellectual Capital (VAIC) model was used to measure the intellectual capital while Tobin's Q ratio was used as an indicator of bank financial performance. The study has used parametric techniques like multiple linear regression and correlation coefficient, and other statistical methods to investigate its hypothesis. It was found that only human capital efficiency and capital employed efficiency had impacts on the banks' financial performance. These results emphasize the importance of using the VAIC model to evaluate the financial performance of these banks, as well as encourage banks to make further investments in intellectual capital's co...

Journal of Economics and Public Finance, Jul 13, 2018

This paper examines the factors determining the profitability of the brokerage companies (Brokers... more This paper examines the factors determining the profitability of the brokerage companies (Brokers) listed at Amman Stock Exchange during the period from 2013 to 2017. The profitability of brokerage companies is measured by Return on Assets (ROA) as a function of broker specific and macroeconomic determinants. Simple regression was also used to analyze the data, examine the relations, and measure the effect of determinants on brokerage companies' profitability. The findings revealed that assets quality and Capital adequacy have a positive and significant impact on broker profitability. Furthermore, the results of the study show that broker size has a negative (inverse) impact on broker profitability, while the analysis of macroeconomic variables records that economic activity measured by inflation and Gross Domestic Product (GDP) has no effect on brokers' profitability.

Accounting, 2021

When the Corona-virus pandemic hit the world, executing and performing the jobs of the remote wor... more When the Corona-virus pandemic hit the world, executing and performing the jobs of the remote world became an imperative, this pandemic became as motivator to create this study which aimed to reveal the advantages and threats that encounter the implementing of Cloud Accounting Information Systems CAIS from the view point of external auditors. For that purpose, a questionnaire was developed and distributed then from 198 valid questionnaires which were analyzed by a T-test. It has been found that the main advantages are a reduction of labor and overtime costs because of the ability to access the system from anywhere, while penetration, interruption, and confidentiality are the main threats, also it was found that there is a strong relationship between implementing cloud accounting information systems (CAIS) and the limiting manipulation of financial information. The study therefore recommended upgrading the security procedures of cloud accounting systems and holding courses for audito...

Accounting

This study aimed to explore the expected effect of applying the International Financial Reporting... more This study aimed to explore the expected effect of applying the International Financial Reporting Standard (IFRS) 17 Insurance Contracts on the quality of financial reports. The study followed the exploratory descriptive analytical approaches. A questionnaire was developed and distributed to a sample of 120 financial employees in all insurance companies in Jordan. It concluded that the expected impact of applying the standard on the quality of financial reports was significant, especially on the comparability of financial reports, and faithful representation. It was found that there is an expected, statistically significant and positive effect between the application of the standard, and the quality of financial reports in general, and the expected influence of applying the standard and each of comparability, faithful representation, relevance, verifiability, timely, and understandability respectively. The study recommends the application of the standard in the specified time, work ...

Cogent Business & Management

Uncertain Supply Chain Management

Cogent Business & Management

Corporate Governance and Organizational Behavior Review, 2022

Journal of Asian Finance, Economics and Business, 2021

International Journal of Academic Research in Accounting, Finance and Management Sciences, 2016

WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS, 2021

Academy of Accounting and Financial Studies Journal, 2020

Academy of Accounting and Financial Studies Journal, 2019

Jordan Journal of Business Administration, 2020

Journal of Asian Finance, Economics and Business, 2021

Accounting, 2021

This paper aims at examining the effect of the Value Added by Intellectual Capital (VAIC) in term... more This paper aims at examining the effect of the Value Added by Intellectual Capital (VAIC) in terms of its three components: capital employed efficiency, human capital efficiency, and structure capital efficiency on the financial performance of commercial banks listed on the Amman Stock Exchange for the period 2010-2018.Value Added of Intellectual Capital (VAIC) model was used to measure the intellectual capital while Tobin's Q ratio was used as an indicator of bank financial performance. The study has used parametric techniques like multiple linear regression and correlation coefficient, and other statistical methods to investigate its hypothesis. It was found that only human capital efficiency and capital employed efficiency had impacts on the banks' financial performance. These results emphasize the importance of using the VAIC model to evaluate the financial performance of these banks, as well as encourage banks to make further investments in intellectual capital's co...

Journal of Economics and Public Finance, Jul 13, 2018

Accounting, 2021

Accounting