Ph.D. Accounting, University of Aberdeen, UK
Master in Accounting, Yarmouk University, Jordan
Bachelor of Accounting, Yarmouk University, Jordan
Data analytics in accounting, Internet Financial Reporting, Accounting for Goodwill, Investor relations, Stock Market efficiency, Corporate Governance.
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. DOI: 10.1504/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
Principles of Financial Accounting (U), Intermediate accounting (U), Financial Management (U,G), Advanced Accounting (U, G).Managerial Accounting (U, G)
Blockchain technology, business data analytics, and artificial intelligence: use in the accounting profession and ideas for inclusion into the accounting curriculum
Published in: Journal of Emerging Technologies in Accounting
May 01, 2020
ABSTRACT Recently, accounting academics have reported increased attention in the accounting profession toward the employment of various technologies. These studies only highlight the exploitation of these technologies in the profession and areas for future research, while missing the need for modernizing the accounting curriculum to meet the industry's technological needs. This paper follows an integrated model for curriculum redesign to reflect blockchain technology, business data analytics, and artificial intelligence employment in the accounting profession. By building on the main four educational curricula designs components, we propose ways to incorporate these technologies into the accounting curriculum. Current industry implementation of new technologies should be considered by academia when designing accounting curriculum to prepare graduates for the market and to ensure their employability. This paper calls for radical changes in the accounting curriculum to reach a balance between existing accounting knowledge and information technology skills relevant to the profession.
Examining the relationship between audit committee effectiveness and audit fees: An empirical investigation on companies listed in the UAE financial markets
Published in: Electronic Journal of Applied Statistical Analysis
Jun 04, 2019
This study seeks to understand the relationship between audit committee effectiveness and audit fees. Prior literature suggests two perspectives to explain this relationship; the first is demand based whereas a positive rela- tionship is expected, while the second is audit risk which propose a negative relationship between the two variables. In order to test the relationship be- tween the two variables, data were collected from 64 companies listed in Abu Dhabi Securities Exchange and Dubai Financial Market. Univariate and multivariate analyses were conducted to test the hypotheses of the study. Results showed that audit committee effectiveness has a significant positive impact on audit fees. This result supports the demand based perspective to explain the relationship between audit committee effectiveness and audit fees. Also, a significant positive relationship is reported for number of meet- ing of audit committees and audit committee members financial expertise with audit fees
Published in: International Journal of Economics and Business Research
Aug 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.
The use of data mining techniques in accounting and finance as a corporate strategic tool: An empirical investigation on banks operating in emerging economies
Published in: International Journal of Economics and Business Research
Jul 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.