Следене
Dr Esraa Esam Alharasis
Dr Esraa Esam Alharasis
Assistant Professor in International Accounting Standards. Editorial member-Discover Sustainability
Потвърден имейл адрес: mutah.edu.jo
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Позовавания
Позовавания
Година
Towards an understanding of FinTech users’ adoption: Intention and e-loyalty post-COVID-19 from a developing country perspective
AF Alkhwaldi, EE Alharasis, M Shehadeh, IA Abu-AlSondos, MS Oudat, ...
Sustainability 14 (19), 12616, 2022
1032022
Integrating forensic accounting in education and practices to detect and prevent fraud and misstatement: case study of Jordanian public sector
EE Alharasis, H Haddad, M Alhadab, M Shehadeh, EF Hasan
Journal of Financial Reporting and Accounting 23 (1), 100-127, 2025
312025
The combined impact of IFRS mandatory adoption and institutional quality on the IPO companies’ underpricing
F Jamaani, M Alidarous, E Alharasis
Journal of Financial Reporting and Accounting 22 (4), 811-841, 2024
282024
Key audit matters and auditing quality in the era of COVID-19 pandemic: the case of Jordan
EE Alharasis, AF Alkhwaldi, K Hussainey
International Journal of Law and Management 66 (4), 417-446, 2024
262024
Auditor industry expertise and external audit prices: empirical evidence from Amman Stock Exchange-listed companies
EE Alharasis, M Alidarous, F Jamaani
Asian Journal of Accounting Research 8 (1), 94-107, 2023
242023
Evaluation of ownership structure and audit-quality in the wake of the Covid-19 crisis: empirical evidence from Jordan
EE Alharasis
International Journal of Law and Management 65 (6), 635-662, 2023
212023
The impact of COVID-19 on the relationship between auditor industry specialization and audit fees: empirical evidence from Jordan
EE Alharasis, M Alhadab, M Alidarous, F Jamaani, AF Alkhwaldi
Journal of Financial Reporting and Accounting, 2023
212023
The impact of ownership structure and corporate governance on capital structure of Jordanian industrial companies
M Shehadeh, EE Alharasis, H Haddad, EF Hasan
Wseas Transactions on Business and Economics 19, 361-375, 2022
212022
Reimbursement costs of auditing financial assets measured by fair value model in Jordanian financial firms’ annual reports
EE Alharasis, AS Tarawneh, M Shehadeh, H Haddad, A Marei, EF Hasan
Sustainability 14 (17), 10620, 2022
202022
Antecedents and outcomes of innovative blockchain usage in accounting and auditing profession: an extended UTAUT model
AF Alkhwaldi, MM Alidarous, EE Alharasis
Journal of Organizational Change Management 37 (5), 1102-1132, 2024
192024
The effect of the Covid-19 epidemic on auditing quality and the reaction of family vs non-family businesses to Covid-19: the case of Jordan
EE Alharasis, F Mustafa
Journal of Family Business Management 14 (3), 405-430, 2024
192024
The moderating impact of auditor industry specialisation on the relationship between fair value disclosure and audit fees: empirical evidence from Jordan
EE Alharasis, M Prokofieva, C Clark
Asian Review of Accounting 31 (2), 227-255, 2022
182022
Fair value accounting and implications for the auditing profession: Historical overview
EE Alharasis, M Prokofieva, RM Alqatamin, C Clark
Accounting and finance Research 9 (3), 31-52, 2020
172020
Corporates’ monitoring costs of fair value disclosures in pre-versus post-IFRS7 era: Jordanian financial business evidence
E Esam Alharasis, M Alidarous, AF Alkhwaldi, H Haddad, N Alramahi, ...
Cogent Business & Management 10 (2), 2234141, 2023
162023
Fair value accounting and audit fees: The moderating effect of the Global Financial Crisis in Jordan
EE Alharasis, M Prokofieva, C Clark
Asian Academy of Management Journal of Accounting and Finance 18 (1), 163–194, 2022
152022
External Audit Fees and Fair Value Disclosures among Jordanian Listed Companies: Does the Type of Corporate Industry Matter?
EE Alharasis, C Clark, M Prokofieva
Asian Journal of Business and Accounting 14 (2), 2021
142021
Abnormal monitoring costs charged for auditing fair value model: evidence from Jordanian finance industry
EE Alharasis, H Haddad, M Shehadeh, AS Tarawneh
Sustainability 14 (6), 3476, 2022
132022
The implementation of advanced AIS and the accounting data quality: the case of Jordanian SMEs
EE Alharasis, AF Alkhwaldi
International conference on human-computer interaction, 149-173, 2024
122024
The impact of fair value disclosure on audit fees of Jordanian listed firms
EE Alharasis
Victoria University, 2021
112021
The direct effect of the international standard on auditing–701 requirements on audit profession concerning the reimbursement costs: case study of Jordanian finance industry
EE Alharasis
Asian Journal of Accounting Research 10 (1), 19-44, 2025
52025
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Статии 1–20