Research Title: The Impact of Audit Committee Performance and Composition on Financial Reporting Quality in Jordan

Author: Qasim Ahmad Alawaqleh, Published Year: 2021

International Journal of Financial Research, Vol. 12, No. 3, Spec

Faculty: Business

Abstract: Abstract The corporate governance literature indicates efforts to investigate the role of the audit committee (AC) in improving the financial reporting quality (FRQ) after the emergence of financial scandals in many countries in the world, inclusive Jordan. To date, empirical findings are inconclusive enough to address all audit committee characteristics regarding its competency and responsibilities by employing a questionnaire to collect data about this relationship. Thus, this study measures the correlation between AC (performance and composition) and FRQ of manufacturing corporations registered on the Amman Stock Exchange (ASE). To test this impact empirically, the target population was financial managers, audit committee members, and internal audit managers who are working in manufacturing corporations listed on the (ASE). According to the coefficient (β), the independent variables (Audit Committee Performance and Audit Committee Composition influence the dependent variable FRQ. This research recommends that firms enhance the audit committee work performance and composition to ensure audit committee members effectively enhance the FRQ audit committee is a vital mechanism of the firm's corporate governance system.

Keywords: Keywords: audit committee, financial reporting quality, ASE, Jordan, audit committee performance, audit committee composition

Research Title: Impact of Accounting Information System on Internal Audit Quality: Mediating Role of Organizational Culture

Author: Qasim Ahmad Alawaqleh, Published Year: 2021

International Journal of Financial Research, Vol. 12, No. 1;

Faculty: Business

Abstract: Abstract This study advances the Accounting Information System (AIS) study by exploring the relationship between the AIS internal audit quality. It develops a model based on literature and considers one significant variable of mediation that is organizational culture. The AIS is expected to influence internal audit quality in different contexts, particularly in developing countries. The research model validated using AMOS and SPSS version 25. Based on a sample of 183 internal auditors in Jordanian industrial SMEs, empirical findings support the relationship between AIS and internal audit quality; however, the impact is direct while the organizational culture partially mediates this relationship. The results indicate that the AIS help enhance internal auditors' quality and the organizational culture, ultimately improving internal audit quality. The implications are useful for academics, administrators, and policymakers interested in evaluating the impact of intervening variables on the AIS and the internal audit quality relationship.

Keywords: Keywords: accounting information system, internal audit quality, organizational culture, industrial SMEs, Jordan

Research Title: The Role of Islamic Accounting in Limiting of Money Laundering Operations in Jordanian Islamic Banks

Author: Qasim Ahmad Alawaqleh, Published Year: 2020

International Journal of Innovation, Creativity and Change, Volume 14, Issue 7,

Faculty: Business

Abstract: The study aims to examine the statistical impact of Islamic accounting through accounting disclosure on reducing money laundering operations; the sample of this study is Jordanian Islamic banks employees including financial managers, accountants and branch managers. This research uses questionnaires, 225 questionnaires were distributed to most branches of Islamic banks (Arab International Islamic Bank, Jordan Islamic Bank, Safwa Islamic Bank), as 105 questionnaires were retrieved and 6 were excluded from them due to incomplete information, and 99 questionnaires were subjected to statistical analysis. The descriptive statistics were used to describe the study sample. The researcher also used one sample t-test to demonstrate the impact of Islamic accounting through the commitment of Jordanian Islamic banks to accountancy disclosure. The study found that there is a role for Islamic accounting in limiting money laundering operations in Jordanian. In addition to that, the study found there is a statistically significant effect of the availability of appropriate disclosure requirements in the financial statements in Jordanian Islamic banks on limiting money laundering operations, further to that the results indicated that there is impact of the adequacy of the information disclosed in the financial statements in reducing money laundering, moreover, the study indicates that there is a role to disclose information related to suspicious funds in reducing money laundering operations. Consequently, the study recommended that Islamic banks must adhere to Islamic accounting instructions derived from Islamic Sharia because it helps increase their efficiency in detecting and reducing money laundering operations and enhance the relevance and reliability of financial statements.

Keywords: Key words: Islamic accounting, money laundering, Jordanian Islamic banks.

Research Title: INTERNAL AND EXTERNAL AUDIT AND THE BANKS' COMMITMENT TO DETECT AND COMBATING OF MONEY LAUNDERING IN JORDAN

Author: Qasim Ahmad Alawaqleh, Published Year: 2018

Academy of Accounting and Financial Studies Journal, Volume 22, Issue 5,

Faculty: Business

Abstract: ABSTRACT The aim of the study is to find the relationship between accounting factors (internal and external audit) and the 23 Jordanian banks (15 Jordanian banks & 8 foreign banks work in Jordan) commitment to detect and combating the money laundering in Jordan. The study has designed a questionnaire for collecting data. The total population was 115 questionnaires. To analyse data, the study used SPSS program. The result of the study showed that there is a direct and positive reflecting relationship between internal and external audit to detect and combating the money laundering in Jordanian banks. The main recommendations for this study is that bankers and policy makers should take all of the accounting factors (internal and external audit) into account to help them in detecting and combating of money laundering in Jordan; in the meantime the independent variables (internal and external audit) are necessitate and operative contribution towards current combating of money laundering, and conducting specific courses for users to detect the nature and importance of the independent variables essential for creation high-quality.

Keywords: Keywords: Internal Audit, External Audit, Jordanian Banks, Money Laundering

Research Title: The Relationship between Accounting Information Systems and Making Investment Decisions in the Industrial Companies Listed in the Saudi Stock Market

Author: Qasim Ahmad Alawaqleh, Published Year: 2017

International Business Research, Vol. 10, No. 6

Faculty: Business

Abstract: Abstract The study aimed to measure the relationship between the investment decision-making in the industrial companies listed in the Saudi Stock Market with the (IVs) characteristics of the accounting information systems (appropriateness and reliability, comparability and understanding), and renovation and maintenance of the hardware and software. The problem in the Kingdom of Saudi Arabia is that the government depends on oil revenues more than on attracting investments, therefore, the importance of this study is constituted by the provision of critical recommendations to policy makers in the Kingdom of Saudi Arabia in order to overcome this issue and improve the investments. In order to achieve the objectives of this study, questionnaires were administered to 194 people representing the study population; a multiple regression (standard regression) was also used to test the study hypotheses. In general, all variables were positively significantly related with the investment decision-making. The findings of this study also showed that the independent variables explained more than 65% of the variance in investment decision-making. The Saudi government and policy makers should issue new regulations to increase the interest in accounting information systems in order to attract the investment. In relation to the practical and theoretical contribution, this study used new variables in the new model, such as renovation and maintenance of the hardware and software. Furthermore, practical contribution will help policy makers and the Saudi government to advance in this area and implement new policies for investors in order to protect the economy and the society stability due to the war in Yemen and Syria.

Keywords: Keywords: accounting information systems, investment decision-making, capital markets

Research Title: المسؤولية الجزائية الناشئة عن الإيذاء المبهج في التشريع الأردني

Author: Moayd Husni Al-Kawaldah, Published Year: 2021

مجلة الميزان للدراسات الإسلامية والقانونية جامعة العلوم الإسلامية العالمية,

Faculty: Law

Abstract: يتناول هذا البحث جريمة حديثة وهي جريمة الإيذاء المبهج وتتم هذه الجريمة من خلال نشر صور أو مقاطع فيديو تسبب أذى للأشخاص الآخرين نتيجة نشرها وتكون مصدر بهجة وفرح لمن يقوم بنشرها من خلال زيادة عدد التعليقات أو الإعجابات والشهرة على مثل هذه المنشورات, العديد من الحالات التي تمت في الأردن ممكن اعتبارها جريمة إيذاء مبهج وأبرز مثال على ذلك حادثة فتى الزرقاء, فكان علينا من خلال هذا البحث توضيح التكييف القانوني لهذه الجريمة وتوعية المشرع الأردني والمجتمع بها, فهذا واجب على أهل القانون, ويظهر من خلال ذلك عدد من النتائج والتوصيات؛ النتائج عدم إنطباق النصوص التقليدية على جريمة الإيذاء المبهج لأنه يتعارض مع القاعدة القانونية الأساسية في القانون الجنائي " لا جريمة ولا عقوبة إلا بنص" وبأنه لا يمكن القياس في المسائل الجزائية فيما يتعلق بنصوص التجريم والعقاب أما التوصيات هو النص صراحه على هذه الجريمة في قانون الجرائم الالكترونية الأردني والمقترح هو كالتالي " يعاقب كل من قام قصداً بنشرأي صور أو مقاطع فيديو أو إخبار متعلقة بالآخرين دون أخذ الموافقة منهم بالحبس مدة ثلاثة أشهر وبغرامة لا تقل عن (2000) الفي دينار و لا تقل العقوبة عن سنة إذا تيقنت المحكمة من الدافع الدنيء للفاعل "اٌ

Keywords: الإيذاء المبهج, وسائل التواصل الاجتماعي, الجريمة,نشر صور ومقاطع فيديو مؤذيه للآخرين

Research Title: RIMINAL/LEGAL PROTECTION OF ANTIQUITIES A COMPARATIVE STUDY BETWEEN JORDANIAN AND EGYPTIAN LAW

Author: Moayd Husni Al-Kawaldah, Published Year: 2020

PalArch’s Journal of Archaeology of Egypt/Egyptology, PJAEE, 17(7) (2020

Faculty: Law

Abstract: Legal protection of antiquities is considered one of the important topics as they are a very important part/vital part of the historical heritage for any country, these antiquities are the source of pride for both the Egyptian and Jordanian people from the historical side because of the succession of civilizations to them, as well as they have many economic, social and political benefits. And for all these reasons, there must be a legal protection for these monuments and there must be a deterrent for everyone who is begging himself to commit this crime which may be one of the following: the crime of antiquities theft, crime of antiquities destruction, crime of trafficking in antiquities, crime of antiquities smuggling, crime of antiquities falsification and the crime antiquities excavation. We will touch upon all of these crimes through our research in terms of the availability of elements of crime which are legal, physical and mental element, and all of this is through comparison between the Egyptian and Jordanian laws.

Keywords: Antiquities, criminal liability, antiquities laws

Research Title: جغرافية جرائم الفعل المنافي للحياء العام العلني وغير العلني

Author: Moayd Husni Al-Kawaldah, Published Year: 2020

Faculty: Law

Abstract: ًجغرافية الجريمة تهتم بدراسة الأنماط المكانية للجرائم الأخلاقية في الحيز الجغرافي, ودراسة العمليات المكانية بكافة وجوهها الاجتماعية والاقتصادية والسياسية, ثم ربط احتياجات المجتمع بإصلاح البيئة المحلية التي يعيش فيها مرتكبو الجرائم, وتساهم مثل هذه الدراسات في فهم المشكلات الاجتماعية والحضرية فتصبح بذلك وسيلة إرشادية توجيهية, تعمل على إبراز الدور الجغرافي في دراسة البيئة كحصيلة مكانية للنظام الاجتماعي, وهذا يساعد على وضع سياسات أمنية وجنائية وتنموية في كل محافظة بالأردن, والحماية والمحافظة على النظام العام في الأردن, ومن أهم النتائج في هذه الدراسة المحافظة على العادات والتقاليد والوازع الديني وهي من أهم أسباب تدني ارتكاب الجرائم الأخلاقية في محافظة دون أخرى, ومن أهم التوصيات حثّ وزارة العدل الأردنية العمل على وضع لجان تضم قانونيين ومتخصصين في الد ا رسات الإنسانية والاجتماعية تهدف إلى الحد من الجرائم, وخصوصًا الجرائم الأخلاقية, وهذا يخفف العبء المُلقى على كاهل القضاء الأردني .

Keywords: الجرائم الاخلاقية ,جغرافية الجريمة, الجريمة

Research Title: The Guarantee of the Interrogation of the Defendant Before the Public Prosecutor According to the Jordanian Criminal Procedures Law No. 9 of 1916, as Amended by Act No.32 of 2017

Author: Moayd Husni Al-Kawaldah, Published Year: 2020

Multicultural Education, Volume 6, Issue 4

Faculty: Law

Abstract: he right of defense is a constitutional right. Since the Criminal Procedures Law requires the Public Prosecutor to inform the defendant, and before proceeding with the interrogation, he has the right to hire an attorney. If the defendant does not have the ability to hire an attorney, especially in certain cases, some of which are concerning to the jurisdiction of the Great Criminal Court for crimes in which the penalty is death, or more than fiveyear imprisonment, anattorney is hired to him at public expense. One of the most important results is that the Jordanian legislator stipulates in Article No. 112 of the Jordanian Criminal Procedures Law that the Public Prosecutor shall start the interrogation in case that he has a summons or warrant within 24 hours. However, the Jordanian legislator did not specify the time period spent by the Public Prosecutor in the interrogation of the defendant. One of the most important recommendations is that I hope the interrogation of the defendant does not exceed 3 straight hours because prolonged interrogation leads to the defendant`s exhaustion which some jurisprudence consider it as a moral coercion.

Keywords: Criminal, Public, Crime, Law

Research Title: Perceived Benefits of Implementing BIM in the Jordanian Construction Industry on Change Orders

Author: Alaa Saleh Al Shdiefat, Published Year: 2016

UK, Glasgow Caledonian University

Faculty: Engineering and Technology

Abstract: Justification: Currently, the Jordanian construction industry faces many challenges. The cost of change orders is one of these challenges which increases the total cost of projects. The cost impact of change orders increased the total cost of Jordanian construction projects from 8.3% in 1996 to 17% in 2013. However, proposed solutions to control the cost of change orders have depended on frameworks and on recommendations which have not taken Information Technology (IT) into consideration. Purpose: This paper aims to explain a comprehensive and systematic evaluation of relevant BIM technologies as part of BIM adoption and implementation in order to control change orders in the Jordanian construction industry, as well as the cost of change orders. Design/Methodology/Approach: Through a literature review, the paper initially establishes the causes of change orders and the benefits of implementing BIM on controlling change orders; this paves the way for analysis through a qualitative method. Interviews were conducted with construction experts in Jordan to determine the main causes of change orders in construction projects in Jordan which are responsible for cost overrun, and to clarify the benefits which could be gained if BIM is implemented. Finding: The results show the perceived benefits of the adoption of BIM in the Jordanian construction industry for controlling and reducing change orders. The findings suggest that implementing BIM will reduce design errors as well as reducing incomplete design; will improve clients’ awareness, clash detection, communication and collaboration between project parties, and will support taking correct decisions. Moreover, the findings provide a cognitive map of all the perceive benefits of the adoption of BIM on change orders in Jordan.

Keywords: Change orders, BIM, Construction, Jordan, Benefits