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Featured Publications

Sustainability Committee, External Assurance, and ESG Performance: Empirical Evidence From Banking Industry in Emerging Economies

Authors: Yunice Karina Tumewang, Taha Almarayeh, Esraa Alharasis2025

Journal: Corporate Social Responsibility and Environmental Management

Doi: https://onlinelibrary.wiley.com/doi/10.1002/csr.3095

The development of international accounting and auditing standards for fair value accounting in the Arab Middle East, Jordan: a systematic review

Authors: اEsraa Esam Alharasis, Maria Prokofieva, Colin Clark, Hossam Haddad, Nidal Alramahi2024

Journal: Cogent Business & Management

Doi: https://www.tandfonline.com/doi/full/10.1080/23311975.2024.2391564

Audit committees’ independence and earnings management in developing countries: evidence from MENA countries

Authors: Taha Almarayeh2024

Journal: Journal of Financial Reporting and Accounting

Doi: https://www.emerald.com/insight/content/doi/10.1108/JFRA-11-2023-0652/full/html

Does the board of directors play a role in mitigating real and accrual-based earnings management in the MENA context?

Authors: Taha Almarayeh, Beatriz Aibar-Guzman and Óscar Su arez-Fern andez2024

Journal: Corporate Governance

Doi: https://www.emerald.com/insight/content/doi/10.1108/CG-04-2022-0192/full/html

Corporate governance and financial performance: Reframing their relationship in the context of climate change

Authors: B Aibar‐Guzmán, N Raimo, F Vitolla, IM García‐Sánchez 2023

Journal: Corporate Social Responsibility and Environmental Management

Doi: https://onlinelibrary.wiley.com/doi/full/10.1002/csr.2649

Corporate governance, Shari'ah governance and financial flexibility: Evidence from the MENA region

Authors: Abdullah Aljughaiman, Aly Salama, Thanos Verousis2023

Journal: International Journal of Finance & Economics

Doi: https://onlinelibrary.wiley.com/doi/full/10.1002/ijfe.2878

Corporates’ monitoring costs of fair value disclosures in pre- versus post-IFRS7 era: Jordanian financial business evidence

Authors: Esraa Esam Alharasis,Manal Alidarous,Abeer F. Alkhwaldi,Hossam Haddad,Nidal Alramahi &Husni K. Al-Shattarat2023

Journal: Cogent Business & Management

Doi: https://www.tandfonline.com/doi/full/10.1080/23311975.2023.2234141

Internal governance mechanisms and information value of banks’ earnings

Authors: Marwa Elnahass, Muhammad Tahir, Noora Abdul Rahman Ahmed, Aly Salama2023

Journal: Journal of Accounting in Emerging Economies

Doi: https://www.emerald.com/insight/content/doi/10.1108/JAEE-09-2020-0247/full/html

Is biodiversity disclosure emerging as a key topic on the agenda of institutional investors?

Authors: Rizwan Ali, Isabel-María García-Sánchez, Beatriz Aibar-Guzmán, Ramiz ur Rehman2023

Journal: Business Strategy and the Environment

Doi: https://onlinelibrary.wiley.com/doi/full/10.1002/bse.3587

Exploring the relationship between corporate governance and firm’s performance: Does political connection matter?

Authors: Taha Almarayeh1 Asem Tahtamouni2 Radhi Al-Hamadeen3 Hamza Alaodat4 Sliman Alsoboa42022

Journal: Journal of Corporate Accounting & Finance

Doi: https://onlinelibrary.wiley.com/doi/abs/10.1002/jcaf.22597

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