Rateb M. Alqatamin - Academia.edu (original) (raw)

Papers by Rateb M. Alqatamin

International journal of academic research in accounting, finance and management sciences, May 7, 2018

Journal of Governance and Regulation, 2021

The study aims to examine the impact of board characteristics on firm performance of non-financia... more The study aims to examine the impact of board characteristics on firm performance of non-financial institutions in Jordan. The study employs the random effects regression model to analyze the panel data of 77 non-financial institutions of the industrial and services sector over the period 2008-2019. Firm performance is measured by return on assets ROA. While board characteristics were explained by board size, CEO duality, CEO tenure, non-executive directors (NEDs), and a number of board meetings. Firm age and firm size were added to our model as control variables. Our results reveal that board size, CEO tenure, non-executive directors (NEDs), firm age, and firm size have a positive significant impact on firm performance, whereas the CEO duality and a number of board meetings have a negative significant impact on firm performance. This paper will contribute to the ongoing debate on the relationship between the board characteristics and firm performance. Therefore, the current study extends previous literature by providing empirical evidence about the relationship between board characteristics and a firm performance. Particularly in developing countries, there is relatively a little researched area. Jordanian firms are needed to consider the significance of the board characteristics especially, for the non-financial institutions that can help them in designing the board strategies to enhance their performance. Therefore, Jordanian data will offer new empirical evidence in an emerging market, which will provide a better understanding of the relationship between board characteristics and firm performance.

Accounting and Finance Research, Jan 24, 2018

International journal of academic research in accounting, finance and management sciences, Jun 21, 2018

Journal of Applied Accounting Research, Nov 13, 2017

International Business Research, 2021

The current study launched from the main objective of examining the impact of artificial intellig... more The current study launched from the main objective of examining the impact of artificial intelligence (AI) and its role in supporting and improving the efficiency of AIS on one hand, and non-financial performance standards on the other. In order to achieve this goal and indicate the extent of its conformity with reality; quantitative approach was used and a questionnaire were adopted as a study tool, the questionnaire was distributed electronically to a sample of (409) managers, heads of departments and accountants in industrial establishments operating in Jordan during the fiscal year 2020/2021. By analyzing the primary data based on SPSS, the study came to the conclusion that AI techniques played a significant role in enhancing efficiency of AIS outcomes through focusing on outcomes' understandability, reliability, credibility and comparability, on another level, AI techniques also proved its ability to influence non-financial performance through focusing on feeding organizati...

International Journal of Accounting & Information Management, 2020

Purpose This study aims to examine the influence of the quality of voluntary disclosure (QVD) on ... more Purpose This study aims to examine the influence of the quality of voluntary disclosure (QVD) on earnings management (EM) amongst a sample of commercial banks in the Middle East and North Africa (MENA) region. Design/methodology/approach Using a sample of 1,060 bank-year observations for the period 2006–2015, this paper developed a three-dimensional framework to measure the QVD, which considers the quantity, spread and usefulness of the information. Furthermore, this study examines the QVD-EM nexus using an ordinary least squares regression model. This technique is supplemented with conducting an instrumental variable regression model and a two-stage least squares model to overcome the potential occurrence of endogeneity problems. Findings The findings suggest that QVD is negatively attributed to EM in the context of MENA banks. The findings also confirm that the quality of financial reporting is enhanced by QVD dimensions that were considered in the framework, leading banks to less...

Corporate and business strategy review, 2024

This study focuses on the association between specific attributes of risk management committees (... more This study focuses on the association between specific attributes of risk management committees (RMCs) and the performance of financial companies listed on the Amman Stock Exchange (ASE). The chosen period, from 2017 to 2022, allows for the examination of trends and changes over time (Callahan & Soileau, 2017). The results indicate that the size of the RMC, independence, and gender diversity within the committee are positively and significantly related to company performance. By contrast, the frequency of meetings and the experience of RMC members do not seem to have a significant impact on performance. The results have potential implications for both managers and boards of companies. By understanding the positive relationship between certain RMC characteristics and firm performance, decision-makers can make informed choices when structuring their RMC. This, in turn, would contribute to enhancing the overall corporate governance of the company, which is crucial for its success. We acknowledge that the association between RMC attributes and firm performance is not yet fully understood. Despite this ambiguity, our research contributes to prior studies by shedding light on the specific roles that various RMC characteristics play in driving firm performance, thereby deepening our understanding of the complex interactions between corporate governance mechanisms and company outcomes.

Accounting and Finance Research, Aug 14, 2020

This paper explores the link between the introduction of fair value measurements (FVM) and the de... more This paper explores the link between the introduction of fair value measurements (FVM) and the development of the Global Financial Crisis (GFC) in 2008-9. The paper aims to provide an historical analysis of the development of the Enron scandal with a focus on fair value accounting (FVA) and provides a narrative literature review of the subsequent economic downturn, its effect on the auditing profession and audit fees arrangements, implications for FVA, and response of global institutions and standard setters. It provides a theoretical explanation of the underlying antecedents using existing accounting theories. For each reviewed stream of research, the paper establishes the theoretical underpinning and discusses its application supported by the context. The content analysis using NVivo software was employed to analyse existing research and available published information. Based on the comprehensive literature review, the study arrives at two main findings. First, the paper concludes with the controversial use of FVM and establishes a direct connection between Enron's collapse, the GFC, and improper FVM practices. Secondly, the study identifies the current pricing strategy for audit as an industry response to the abuse of external audit arrangements regarding FVA. Supported by the literature review findings, the paper contributes to the audit research by providing deep insights into the connection between FVA practices, the GFC and development of the audit profession. The paper addresses the lack of foundational research in FVA and establishes a solid background for further studies on FVA and audit profession development in general.

International Journal of Accounting and Information Management, Aug 7, 2017

The effect of the CEO's characteristics on EM: Evidence from Jordan 1. Introduction Earnings Mana... more The effect of the CEO's characteristics on EM: Evidence from Jordan 1. Introduction Earnings Management (EM) is an accounting process that managers adopt to manipulate the earnings of the company through accounting choices and discretionary accruals. Over the last two decades, a large number of studies have examined the nuances of how managers manage earnings. In most cases, EM occurs when managers have the flexibility to choose the accounting methods, such as revenue recognition, depreciating expenses and employing discretion in financial reporting, to estimate accruals and to alter financial reports (Healy and Wahlen, 1999). EM behaviour can be classified as: (1) misreporting EM, involving the discretionary accounting of decisions and outcomes already realized; and (2) direct or real EM, involving the strategic timing of investment, sales, expenditure and financing decisions (Degeorge et al., 1999). A considered view suggests that EM involves either aggressive or conservative accounting procedures, used within the GAAP framework to bring about a desired level of reported earnings that often mislead the users of financial information (Davidson III et al., 2007, p. 369). Most previous studies on the relationship between EM and CEOs' individual characteristics (such as gender, age and overconfidence) focus on developed countries (e.g.

Journal of accounting in emerging economies, May 8, 2018

I hereby declare that all material contained in this study has not been previously submitted in s... more I hereby declare that all material contained in this study has not been previously submitted in support of a degree in UCLan or any other university or other institute of learning. I further declare that this thesis is solely based on my own research.

Accounting and Finance Research

The aim of the current study is to examine the role of corporate governance structure and the COV... more The aim of the current study is to examine the role of corporate governance structure and the COVID-19 pandemic on the issuing date of annual reporting of UK non-financial institutions. The corporate governance factors that were examined are: audit committee; board characteristics; ownership structure. To achieve the study objective, the sample’s data was collected from the financial reporting of companies listed on the London Stock Exchange during the period 2008 to 2021. To examine the effect of COVID -19, the sample was spilt into two groups: before and after 2019. The data collected was analysed by using the panel regression random effect method; the issuing date of annual reporting was measured by counting the number of days that passed between year-end and the date of the issuing of financial reports. The study’s findings show that there is a significant relationship between board size, independency of board, audit independence, audit experience, and the issuing date of annua...

Journal of Governance and Regulation

The spread of money laundering operations and their negative effects on the national economy is a... more The spread of money laundering operations and their negative effects on the national economy is a global challenge. Jordan, in which the overall risk of money laundering was assessed to be high (National Anti-Money Laundering and Terrorism Financing Committee [NAMLTFC], 2020), aims to intensify efforts to combat money laundering operations. This study shed light on the role of forensic accountants in combating money laundering, in addition to highlighting potential obstacles they face in performing their duties. The study employed a concurrent mixed method approach that data collection for both the questionnaire and the interviews was conducted simultaneously. The analysis of the study revealed that forensic accounting techniques contribute to combating money laundering operations. The findings also suggest that to better achieve this goal, forensic accountants must be familiar with contemporary techniques in data collection, process, and analysis. In addition, the study revealed se...

International Journal of Business and Management, 2011

Given the wide range of Information Technologies (IT) available to use in accounting education, t... more Given the wide range of Information Technologies (IT) available to use in accounting education, this study aims to investigate the accounting students' perceptions toward using IT in the learning process. Four tools of IT were used: Internet, Email, MS PowerPoint, and MS Excel. Also, this study aims to investigate whether these perceptions are affected by students' demographic factors. For these purposes, a questionnaire was designed and administered to 32 accounting students at the Faculty of Administrative and Financial Sciences at Tafila Technical University (TTU). The results showed that accounting students had positive perceptions toward the use of the four tools of IT in the learning process, and these perceptions were affected by the students' gender, access to Internet, and the average hours using the Internet.