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Journal Paper

Shehadeh, E., Aly, D. and Yousef, I, " The impact of boardroom internationalisation on online disclosures of S&P 500 " , "Journal of Financial Reporting and Accounting",Vol.VIII,No., Emerald Publishing Limited, UK, 12/12/2020 Abstract:
Abstract Purpose – The purpose of this study is to analyse the level of online disclosure of firms in the USA and to evaluate the impact of diversity in terms of director nationality (boardroom internationalisation) on online disclosure. Design/methodology/approach – The authors apply, for the f Download




Yousef, I. and Shehadeh, E.,, " The Impact of COVID-19 on Gold Price Volatility " , "International Journal of Economics and Business Administration",Vol.VIII,No., International Strategic Management Association, Greece, 09/30/2020 Abstract:
Abstract: Purpose: This article investigates the implications of the spread of COVID-19 on gold spot prices. Design/Methodology/Approach: We use GARCH and GJR-GARCH models based on daily gold returns over the period 2012-2020 to analyse the impact of the coronavirus on the volatility of gol Download




Esam Shehadeh, Hani Alkayed, Doaa A Aly, " The impact of gender diversity on digital reporting in the USA " , "International Journal of Digital Accounting Research",Vol.22,No., Rutgers , United States, 06/01/2022 Abstract:
Abstract. This study aims to examine the impact of gender diversity on the digital reporting practices of non-financial U.S. firms listed on the S&P 500 index. Our results confirm the proposed hypothesis, indicating that the presence of female board members improves the levels of digital reporting Download




E Shehadeh, S Alitani, " Firms and governance factors affecting the adoption of web-based corporate reporting: Evidence from the " , "Accounting",Vol.7,No., Growing Science, Canada, 03/06/2021 Abstract:
This paper examines the potential determinants associated with a firm’s decision to use a corporate website. The probability of web-based corporate reporting adoption was measured by using a dichotomous variable, where one is given if the firm has a website and zero otherwise. Based on a sample o Download




Esam SHEHADEH, " A Movement Towards the Accrual Based IPSAS Implementation in Developing Countries: Evidence from Jordan " , "The Journal of Asian Finance, Economics and Business",Vol.9,No., 2288-4645, Korea , 02/15/2022 Abstract:
Abstract As the Jordanian government is in the process of implementing accrual-based IPSAS, this study aims to provide academics’ perspectives on the effective implementation of accrual-based IPSAS in Jordan to authorities and regulators. The findings of a survey of 124 accounting professors at J Download




Awni Rawashdeh, Esam Shehadeh, Abedalqader Rababah, Saleh K Al-Okdeh, " Adoption Of Robotic Process Automation (RPA) And Its Effect On Business Value: An Internal Auditors Perspective " , "Journal of Positive School Psychology",Vol.6,No., Society of Psychology and Education, Turkey, 09/01/2022 Abstract:
Abstract Organizations can adapt and use RPA to automate the manual tasks associated with their financial process. The ability to automate manual tasks influences the business value, but there are few studies on the association between adopting RPA and business value. This research investigates t Download