Omran Ahmad Mohammad Al-Ibbini1
1Accounting Department Faculty of Business
Assistant Professor, Al Zaytoonah University of Jordan.
About University
Al-Zaytoonah Private University of Jordan (henceforth, Al-Zaytoonah) was established in 1993 after receiving its license and general accreditation by Decision No. 848 on March 6, 1993. Instruction began on September 6, 1993, and since then Al-Zaytoonah has witnessed ... Read moreAcademic & Administrative Staff
There are 300 faculty members of various ranks distributed among the six faculties of the University, and 80 teaching and research assistants and lab technicians. In addition, there are 210 administrative employees and 260 workers.Al Zaytoonah University of Jordan
Blog
The Critical Success Factors Influencing the Quality of Accounting Information Systems and the Expected Performance
Sunday 10, 2017
Financial Crisis between Personnel Misbehavior, Corporate Governance and Absence of Ethics and Values
Friday 29, 2017
Abstract
The current study aims to examine the effect of a absence of ethics, personnel misbehavior in causing the financial crisis. This study suggest that symptoms like lack of confidence in stock markets, investor’s lack of trust, lack of visibility, all of these symptoms forms the headline of one disease title called financial crisis. The thread that binds these symptoms together in an effort to provide the right cure is an ethical code of…
(International Research Journal of Applied Finance 8(5):2229-6891 · May 2017
أبحاث للدكتور
Sunday 30, 2014
Earnings Management’s Practices and their Impact on the Reasons of Tax
Evasion at the Jordanian Public Shareholding Industrial Companies from
the Point of View of External Auditors
Omran Ahmad Al-Ibbini* Ahmad Adel Jamil Abdallah Sami Al-Waqqad
Abstract
This study aimed at investigating the relationship between earnings management’s practices and their impact on the reasons behind tax evasion at the Jordanian public shareholding industrial companies. For the purpose of achieving this goal, the researcher designed a questionnaire that is divided into two parts. The first part of the questionnaire consisted of
three domains concerning the practices of earnings management (timing, allocation, and classification). Likewise, the second part of the questionnaire aimed at finding reasons of tax evasion. Moreover, a stratified random sample of 100 certified external auditors was chosen to fill in the questionnaire so as to collect data important for the study. As for the result of the
study, the study showed that there is a significant level of earnings management’s practices (timing, allocation, and classification) at the Jordanian public shareholding industrial companies. In addition, the study indicated that there was a statistically significant impact for the earnings management’s practices on the reasons of tax evasion at the Jordanian public shareholding industrial companies from the point of view of external auditors.
Keywords: Earnings management; Taxation; tax evasion; Jordanian public shareholding;
industrial companies.
Impairment of Non- current Assets – Implementation and Disclosure: Evidence from Industrial Firms in Jordan
Mohammad Ebrahim Nawaiseh1, Omran Ahmad Al- Ibbini2 and Hala Nour Falah Al-nawaiseh3
Abstract
The objective of this paper is to identify whether the industrial Firms – which are listed in Amman Stock Exchange (ASE) – implement and disclose impairment loss of non- current non-current assets in conformity with the requirements of IFRS/IAS 36 or not . What is the percentage of listed firms in the sample that have implemented or disclosed the impairment tests from the respondents‘ point of view? For attaining these objectives, an empirical research was based on 40 paragraphs which deal with impairment accounting included in the study questionnaire. T- Test in addition to various descriptive statistics conducted on a sample of 47 listed industrial companies in 2015. The study reveals that the two null hypotheses have been accepted; industrial companies implement IFRS/IAS 36 requirements with a poor degree of (57.4%); consequently, the disclosure is also applied with (57.6%). The study concluded that utmost attention should be paid for adopting the impairment accounting. Disclosing of impairment loss could improve the reports for giving the reason to the impairment loss; this is beneficial for the management as well as for the investors and one of the study‘s
recommendations is to encourage the internship in IFRS/IAS for the accounting staff in the industry sector as a whole.
JEL classification numbers: M41, M42
Keywords: Impairment of Non- current Assets, IFRS/ IAS (36), Jordan.
Contact
Please don’t hesitate to contact me for more information about my work.
Tel: +962-6-4291511 Fax: +962-6-4291432