Search results
1 – 10 of 15Rahaf Ibrahim Alkhalaileh, Hashem Alshurafat and Huthaifa Al-Hazaima
This research study aims to identify barriers to incorporating forensic accounting into accounting curricula in Jordanian universities. The study examines the differences in…
Abstract
Purpose
This research study aims to identify barriers to incorporating forensic accounting into accounting curricula in Jordanian universities. The study examines the differences in perspectives among various accounting education stakeholders, including students, educators and accounting and auditing employees/managers, on forensic accounting education.
Design/methodology/approach
The research methodology is quantitative and involves administering a survey questionnaire. The data obtained are analyzed using techniques including t-test analysis, one-way ANOVA and post-hoc.
Findings
The study reveals that educators have a more favorable view toward incorporating forensic accounting into university accounting curricula in Jordan, while accountants and auditors (employees/managers) are more strongly convinced of its importance. Furthermore, the biggest challenge to integrating forensic accounting, as perceived by stakeholders, is the lack of related job opportunities.
Practical implications
The study significantly contributes to accounting education research by providing valuable information on barriers to incorporating forensic accounting into the accounting curricula of Jordanian educational institutions from the perceptive of various stakeholders. Therefore, this study may assist educators in overcoming obstacles in offering forensic accounting education.
Originality/value
The study carries important implications for the inclusion of forensic accounting in the accounting curricula of Jordanian educational institutions. By comprehending the different viewpoints of various stakeholders, educators and policymakers can address recognized challenges and strive for the effective integration of forensic accounting in accounting curricula. As a result, accounting students will receive a more comprehensive education, and graduates will be better equipped for successful careers in the field.
Details
Keywords
This study aims to ask a theoretical question of “whether forensic accounting meets the sociological criteria of being a profession” in the Australian context. The present study…
Abstract
Purpose
This study aims to ask a theoretical question of “whether forensic accounting meets the sociological criteria of being a profession” in the Australian context. The present study responds to several scholarly calls to improve the studies on forensic accounting in Australia.
Design/methodology/approach
Based on the professionalism theory perspective, this study developed an analysis of the sociological criteria of a profession. This study used qualitative data from semi-structured interviews with elite Australian forensic accounting practitioners and academics.
Findings
The findings of the study show that forensic accounting in Australia partly meets the sociological criteria of a profession. Forensic accounting in the Australian context must meet essential criteria such as autonomy and commitment to be recognized as a profession.
Practical implications
This study has implications for the professionalism of forensic accounting along with vital issues surrounding the profession such as public recognition, altruistic behavior and control of entry to the profession.
Social implications
This study provides social contributions by emphasizing forensic accountants’ sociological roles, including the altruistic role and solving social problems role. Understanding these roles provides the practitioners with the fundamental knowledge to use during their work.
Originality/value
This study is original in that it sheds light on the professionalism of forensic accounting in the Australian context.
Details
Keywords
Hashem Alshurafat, Omar Arabiat and Maha Shehadeh
This paper aims to explore the intention to adopt the Metaverse in Islamic banks, with a particular focus on evaluating perceived usefulness, ease of use, user satisfaction and…
Abstract
Purpose
This paper aims to explore the intention to adopt the Metaverse in Islamic banks, with a particular focus on evaluating perceived usefulness, ease of use, user satisfaction and the influence of religiosity. Integrating the technology adoption model (TAM) and religiosity intention model, this study will dissect the multidimensional aspects influencing the acceptance of Metaverse technologies.
Design/methodology/approach
Surveying Islamic bank professionals in Jordan, this study used a structured questionnaire and data augmentation to analyze Metaverse adoption factors. Using partial least squares-structural equation modeling, the relationships between ease of use, usefulness, religiosity and satisfaction were explored.
Findings
The study identifies pivotal relationships among perceived usefulness, ease of use, user satisfaction and religiosity in the context of adopting metaverse technologies in Islamic banks in Jordan. Evidence highlights the dominant role of perceived usefulness and ease in influencing both intention to use and satisfaction levels. Religiosity, while not a direct influencer, plays a collaborative role, underscoring a balanced mix of technological and religious elements that will potentially shape the adoption trajectory of metaverse technologies within this specific banking sector.
Practical implications
Integrating metaverse technologies in Islamic banks necessitates balancing technological advances with Sharia compliance. The study underscores the importance of aligning user experience with religious values and fostering innovation within Islamic ethical guidelines.
Originality/value
This study uniquely integrates the TAM and religiosity-intention model to explore metaverse adoption in Islamic banks, unveiling a nuanced interplay between technology and religious values. It offers practical insights for tailoring innovations in the Islamic financial ecosystem.
Details
Keywords
Hashem Alshurafat, Hamzah Al-Mawali and Mohannad Obeid Al Shbail
Blockchain technology is an indispensable solution for all professionals. However, auditors have not been adequately prepared to use blockchain technology. This study aims to…
Abstract
Purpose
Blockchain technology is an indispensable solution for all professionals. However, auditors have not been adequately prepared to use blockchain technology. This study aims to examine the impact of technostress on auditors’ acceptance to use blockchain technology.
Design/methodology/approach
A model combining the technostress and factors from the technology acceptance model is proposed. Data were obtained from 142 auditors in the Big 4 and non-Big 4 firms through previously tested and validated questionnaires.
Findings
As hypothesized, the results show that technostress influences the perceived usefulness and ease of use of blockchain technology. This study finds that perceived ease of use and perceived usefulness are significant predictors of attitudes toward use decisions, while the latter is a significant predictor of behavioral intention to use blockchain technology. The results are valuable to accountants, auditors and audit firm managers.
Originality/value
This paper provides empirical evidence on the impact of technostress on auditor acceptance to use blockchain technology, which is deemed as a debate viewpoint.
Details
Keywords
Hashem Alshurafat, Mohannad Obeid Al Shbail, Allam Hamdan, Ahmad Al-Dmour and Waed Ensour
This study aims to explore the factors that contribute to student academic dishonesty through an examination of the misuse of AI language models. Using the fraud triangle theory…
Abstract
Purpose
This study aims to explore the factors that contribute to student academic dishonesty through an examination of the misuse of AI language models. Using the fraud triangle theory, which posits that opportunity, rationalization and pressure are key factors for fraudulent behavior, this study investigates how these elements interact and contribute to academic dishonesty among students.
Design/methodology/approach
In this study, data on how accounting students used ChatGPT to cheat was acquired from 279 accounting students in Jordanian public universities over the course of two months, from January 2023 to March 2023, through previously tested and validated questionnaires. The main tool for gathering data was a questionnaire distributed online using Microsoft Forms.
Findings
The results show that all of the fraud triangle factors are significant determinants of student academic dishonesty and student misuse of ChatGPT. The findings of this research can be used to guide the development of technology-based preventative measures.
Originality/value
This study provides valuable insights into the motivations and factors that drive students to engage in academic dishonesty and sheds light on the broader issue of technology-assisted academic dishonesty and its impact on the educational system. This study’s contribution is significant, as it sheds light on a pressing issue in education and provides valuable information for educators and policymakers to address the problem and improve academic standards.
Details
Keywords
Maha Shehadeh, Hashem Alshurafat and Omar Arabiat
This study aims to analyze the impact of digital transformation on firm performance within the banking sector, specifically focusing on the Amman Stock Exchange (ASE)-listed banks…
Abstract
Purpose
This study aims to analyze the impact of digital transformation on firm performance within the banking sector, specifically focusing on the Amman Stock Exchange (ASE)-listed banks from 2015 to 2022. Additionally, it explores the influence of gender dynamics on the implementation and outcomes of these digital transformation initiatives.
Design/methodology/approach
The study adopts a robust empirical approach, using manual content analysis of annual reports from ASE-listed banks. The Digital Transformation Disclosure Index (DTDI) is used to assess the extent and nature of digital transformation initiatives within these banks. The methodology is designed to provide a comprehensive evaluation of the correlation between digital transformation efforts, firm performance and gender dynamics.
Findings
The research reveals that digital transformation initiatives have a significant positive impact on the performance of ASE-listed banks. It also uncovers nuanced insights into the role of gender dynamics, indicating that gender diversity within firms influences the adoption and success of digital transformation strategies in complex ways.
Research limitations/implications
The findings of this study contribute to the understanding of digital transformation in the banking sector, offering empirical evidence on its benefits for firm performance. Additionally, the study illuminates the intricate role of gender dynamics in digital transformation, providing a new perspective on organizational diversity within the context of technological change.
Originality/value
This research pioneers in academically linking digital transformation and gender dynamics within the banking sector, addressing a notable gap and introducing a fresh academic perspective. Practically, it equips banking executives and policymakers with actionable insights for gender-inclusive digital strategies, crucial for enhanced firm performance. Methodologically, the study sets a benchmark in research innovation, using the DTDI to offer a replicable model for future investigations in this evolving field.
Details
Keywords
Hashem Alshurafat, Mohannad Obeid Al Shbail and Ebrahim Mansour
This review aims to provide an understanding of the strengths and weaknesses of forensic accounting education and profession.
Abstract
Purpose
This review aims to provide an understanding of the strengths and weaknesses of forensic accounting education and profession.
Design/methodology/approach
This paper reviews published forensic accounting studies to explore forensic accounting strengths and weaknesses.
Findings
The strengths of forensic accounting are its benefits to students and accounting professionals, the significant need and increasing demand, the new career channels and the reduction of fraud. The weakness factors are the lack of regulation, the lack of control over the profession entry, the lack of agreement on how to teach forensic accounting, the lack of specialized research journals, the misconception of its intrinsic aim, the lack of highly qualified practitioners and educators and the lack of public recognition and occupation reputation.
Practical implications
It is hoped that this structured investigation of the factors relevant to the current and future status of forensic accounting education and profession will provide a sufficient overview of the critical issues and concerns that are important to be known for understanding and advancing the vital application of forensic accounting on the Socio-Economic Development. It is anticipated that this paper has an impact on future policy that ultimately contributes to improving business and limit fraud incidents, thus, it can contribute to business and socio-economic development.
Originality/value
The literature on forensic accounting is extensive and varied. However, there is a lack of comprehensive understanding of the strengths and weaknesses of forensic accounting. This study provided policymakers with a comprehensive understanding of forensic accounting.
Details
Keywords
Hamzah Al-Mawali, Zaid Mohammad Obeidat, Hashem Alshurafat and Mohannad Obeid Al Shbail
This study aims to develop cause-and-effect relationships among the critical success factors (CSFs) of fintech adoption and rank these CSFs based on their importance in the model.
Abstract
Purpose
This study aims to develop cause-and-effect relationships among the critical success factors (CSFs) of fintech adoption and rank these CSFs based on their importance in the model.
Design/methodology/approach
To achieve the objectives of the study, the Fuzzy Decision-Making Trial and Evaluation Laboratory (FDEMATEL) approach was used. The data was collected from 16 experts using a questionnaire.
Findings
The findings demonstrated the interrelationships among the CSFs. In total, 16 critical factors were recognized as causal factors, and the remaining eight were considered effect factors. The CSFs were ranked based on their importance in fintech adoption.
Originality/value
This study is novel as it investigates CSFs of fintech adoption using FDEMATEL, and it contributes to understanding the nature of these factors and how they affect fintech adoption. The findings propose a significant basis to deepen fintech adoption and deliver a clue to design a practical framework for fintech adoption.
Hashem Alshurafat, Husam Ananzeh, Huthaifa Al-Hazaima and Mohannad Obeid Al Shbail
This study examines the impact of Corporate Social Responsibility Disclosure (hereafter CSRD) on the Corporate Economic Performance (hereafter CEP) of a group of public…
Abstract
Purpose
This study examines the impact of Corporate Social Responsibility Disclosure (hereafter CSRD) on the Corporate Economic Performance (hereafter CEP) of a group of public shareholding companies in Jordan.
Design/methodology/approach
This study uses different proxies to examine the impact of CSRD on companies’ financial and economic value. The data were collected from a sample of 94 companies listed on the Amman Stock Exchange from 2010 to 2016. Based on a checklist of 41 indicators, this study employed the manual content analysis technique to collect and analyse CSRD data. A statistical analysis technique was also used to examine the hypothesized relationships between collected data on CSRD and profitability.
Findings
The findings indicate that CSRD is value-relevant. It is positively and statistically associated with firm value proxied by Tobin’s Q. In addition, it is positively and statistically associated with firm financial performance proxied by ROE and ROA.
Research limitations/implications
This study contributes to the research debate on the relationship between CSRD and CEP, particularly in developing nations. The study draws attention to the need for information on different dimensions of CSR, including human resource, environmental, product responsibility, and community participation, as disclosure on such dimensions is positively associated with profitability.
Practical implications
The findings provide important implications for Jordanian corporate managers to maintain CSRD in their best interest. With more emphasis on disclosing stand-alone CSR reports, corporate managers can present more information on different dimensions of CSR, attracting the attention of stakeholders such as investors, the government, media, and humanitarian activists and enhancing overall corporate goodwill.
Originality/value
CSRD activities reflect a positive impact on CEP. Due to the dearth of relevant research conducted in developing countries, this study provides empirical evidence on the positive relationship between CSRD and CEP in an emerging economy, with more emphasis on specific dimensions of CSR, including human resources, environmental, product responsibility, and community participation. Since multiple proxies exist to measure profitability, this study uses multi-approaches for profitability examination proxied by Tobin’s Q, ROE, and ROA. Moreover, the issue of CSR is original and interesting to be examined in the Jordanian context, where the listed firms have reported a homogeneous perception of CSR.
Details
Keywords
Husam Ananzeh, Hashem Alshurafat, Abdullah Bugshan and Khaled Hussainey
This paper aims to examine the impact of corporate governance mechanisms on forward-looking corporate social responsibility (CSR) disclosure (FCSRD).
Abstract
Purpose
This paper aims to examine the impact of corporate governance mechanisms on forward-looking corporate social responsibility (CSR) disclosure (FCSRD).
Design/methodology/approach
The authors use the manual content analysis to measure FCSRD for a sample of 94 companies listed on the Amman Stock Exchange from 2010 to 2016. Data on companies' FCSRD are manually collected from annual reports. The authors also use regression analyses to test the research hypotheses.
Findings
The authors find that board size positively affects FCSRD, while CEO duality and family ownership negatively impact FCSRD.
Originality/value
To the best of the authors’ knowledge, this is the first evidence of how governance mechanisms affect FCSR information in corporate annual reports in a developing country.
Details