د. عامر محمد قاسم

أستاذ مشارك

مقر أبوظبي

+971 2 6133592

amer.qasim@aau.ac.ae

التعليم

دكتوراة الفلسفة في المحاسبة، جامعة أبردين، المملكة المتحدة

ماجستير المحاسبة، جامعة اليرموك ، الأردن

بكالوريوس العلوم الإدارية - المحاسبة، جامعة اليرموك، الأردن

الاهتمامات البحثية

Data analytics in accounting, Internet Financial Reporting, Accounting for Goodwill, Investor relations, Stock Market efficiency, Corporate Governance.

منشورات مختارة

Qasim, A. Muqattash, R. and Al Barghouthi, S. (2019) “Examining the relationship between audit committee effectiviness and audit fees: an empirical investigation on companies listed in the UAE financial markets” Electronic Journal of applied statistical analysis. Vol. 11 No. 2 http://siba-ese.unisalento.it/index.php/ejasa/article/view/20013 

Razmak, J. Al Shawabkeh, A. Kharbat, F. and Qasim, A. (2018) “Examining the Factors affecting the adoption of e-health innovation Technology” International Journal of Economics and Business Research. Vol. 16. No. 2 DOI: 10.1504/IJEBR.2018.094013 

Al Chahadah, A. El Refae, G. and Qasim, A. (2018) “The use of data mining techniques in accounting and finance as a corporate strategic tool: and empirical investigation on banks operating in emerging economies” International Journal of Economics and Business Research. Vol. 15. No. 4.  https://doi.org/10.1504/IJEBR.2018.092149 

- Qasim A. (2018). “Audit Committee Effectiveness: Reflections from the UAE”. International Journal of Economics and Business Research, Vol. 15. No. 1.  https://doi.org/10.1504/IJEBR.2018.088523

Alshawabkeh, A. Razmak, J. Qasim, A. and Kharbat, F. (2018). “Enhancing Internal Communication in Organizations using Enterprise Social Networking”. International Journal of Economics and Business Research, Vol. 15. No. 1. DOI10.1504/IJEBR.2018.088522 

Jraisat, A. Al-Barghouthi, S., Qasim, A. and Nimer, K. (2017). “Global Financial Crisis and Productivity Changes of Banks in UAE: A DEA-MPI Analysis”. International Journal of Business and Society, Vol. 18. S3. http://www.ijbs.unimas.my/images/repository/pdf/Vol18-s3-paper2.pdf

Qasim, A. and Al-Barghouthi, S. (2017) “Corporate Internet Financial Reporting Practices of Companies Operating in Emerging Economies: An Empirical Investigation on Listed Companies in The United Arab Emirates”, International Journal of Business and Society, Vol. 18. S3.  http://www.ijbs.unimas.my/images/repository/pdf/Vol18-s3-paper14.pdf 

Haddad, A, Sbeiti, W. and Qasim, A. (2017). “Accounting legislation, corporate governance codes and disclosure in Jordan: a review”.International Journal of Law and Management. Vol. 59 No. 1.  https://doi.org/10.1108/IJLMA-07-2016-0064  

Abughazlaeh, N. Qasim, A and Haddad, A. (2012).“Perceptions and Attitudes Toward Corporate Website Presence and its Use in Investor Relations in the Jordanian Context”. Advances in Accounting. Vol. 28. No.1.  https://doi.org/10.1016/j.adiac.2012.02.004 

Suwaidan, M. and Qasim, A.. (2010) “External Auditors’ Reliance on Internal Auditors and its Impact on Audit Fees: An Empirical Examination”. Managerial Auditing Journal, Vol 25. Issue 6.  https://doi.org/10.1108/02686901011054845 

 

المواد التدريسية

Principles of Financial Accounting (U), Intermediate accounting (U), Financial Management (U,G), Advanced Accounting (U, G).Managerial Accounting (U, G)

Article

Audit committee effectiveness: Reflections from the UAE

أغسطس 02, 2018

Abstract View references (37) This study focuses on an essential mechanism of corporate governance, the audit committee. The main objective of this research is to understand the perceptions and attitudes toward audit committees in the UAE context and to extend our understanding of what really determines the effectiveness of audit committees. To reach the objective of this research, a questionnaire is designed to target four groups of respondents: members of audit committees, external auditors, university academics, and governmental regulators. The questionnaires are used to examine the respondents' perceptions as for the importance given by them to a number of factors that are believed to increase the effectiveness of audit committees. In this regard, four factors are examined in the questionnaires: independence of audit committees' members, number of meetings, financial expertise, and size of the committee. Results showed that the most important character of audit committee effectiveness is the independence of audit committee members.


Article

The use of data mining techniques in accounting and finance as a corporate strategic tool: An empirical investigation on banks operating in emerging economies

يوليو 05, 2018

Globalisation and recent financial crises have increased the pressures faced by banks operating in emerging economies to maintain their competitive advantages and to insure sustainability. Recent technological advancement paved the way for the use of big data to assist companies in the decision making process. One of the methods exploited by management to make advantage of the huge amount of available information is data mining. This study aims at examining the employment of data mining techniques in the banking sector in an interesting research setting, namely: Jordan. The main objective of this study is to explore the perceptions regarding the use of data mining techniques as a strategic management tool in the banking sector from accounting and finance perspective. Toward this end, a questionnaire is designed and distributed to a sample of 76 banking employees in Jordan who are directly involved in the banking decision support systems units. Results showed that the use of data mining techniques is positively significant in data exchange with internal environment as well as with the external environment of the bank. In addition, results reported the significance impact of data mining techniques in supporting management decision making process in the areas of accounting and finance.