|
|
|
|
|
|
 OverView
|
Dr. Abdelrazaq Freihat is an Associate Professor of Accounting at Al-Balqa Applied University in Jordan. He earned his Ph.D. in Accounting and Finance from the University of Newcastle, Australia. Additionally, he holds an MBA with a concentration in Accounting from the University of Jordan and a bachelor?s degree in accounting from Yarmouk University. In May 2022, he completed a Diploma in Forensic Accounting from Brentwood Open Learning College, United Kingdom. Dr. Freihat has taught since November 2007, when he joined Al-Balqa Applied University in Jordan. Since 2007, he has taught at the following universities as a full-time faculty member:
- In Jordan: Al-Balqa Applied University for 8 years and Princess Sumaya University for Technology for one year.
- In Saudi Arabia: Al Yamamah University for one year.
- In the United Arab Emirates: Higher Colleges of Technology (HCT) for 3 years.
- In Kuwait: Arab Open University for two years.
|
|
|
|
|
|
 Research Intersets:
|
|
Corporate Governance, Corporate Social Responsibility, Audit Expectation Gap, Financial Markets, Internal and External auditing, Forensic Accounting and Earnings Management.
|
|
|
|
|
 Qualifications
|
| #
|
Degree
|
University
|
Specialization
|
Graduation year
|
| 1 | PHD | The University of Newcastle | Accounting and Finance | 2007 | | 2 | MASTER DEGREE | University of Jordan | Accounting | 2001 | | 3 | BACHELOR'S DEGREE | Yarmouk University | Accounting | 1997 |
|
|
|
|
|
 Experiences
|
|
Academic Experience:
|
 2020 -2022 :Associate Professor of Accounting,Arab Open University,Kuwait.
2017 -2020 :Associate Professor of Accounting,Al Ain Womens College Higher Colleges of Technology,United Arab Emirates.
2015 -2016 :Associate Professor of Accounting,Princess Sumaya University,Jordan.
2012 -2013 :Assistant Professor of Accounting,Al Yamamah University,Saudi Arabia.
2007 -Current :Faculty Member,Al Balqa Applied University,Jordan.
|
Administrative Experience:
|
 2016 -2017 :Chair of Accounting Departement,Al Balqa Applied University,Jordan.
2000 -2004 :Acting Head of Aministrative & financial Dept., Internal Auditor, inspector, Researcher and Internatioan relation officer,Amman Stock Exchange,Jordan.
|
|
|
|
|
|
|
 Publications
|
1- Government Ownership as a Catalyst Corporate Governance and Corporate Social Responsibility in Jordans Industrial Sector ,Journal of Risk and Financial Management, 2025,Vol. 18,no. 5.
2- The Future Responsibilities of Accountants in the Context of Digital Transformations: A Theoretical Review ,Journal of Management World, 2025,Vol. 2025,no. 2.
3- The Nexus of Research and Development Intensity with Earnings Management: Empirical Insights from Jordan ,Journal of Risk and Financial Management, 2025,Vol. 18,no. 1.
4- Evaluating the perceived value of Forensic Accounting: A systematic review method ,Discover Sustainability, 2024,Vol. 5,no. 351.
5- Navigating Ethics: Insights into External Auditor Compliance from Financial Managers and Internal Auditors in Jordanian Companies ,WSEAS Transactions on Business and Economics, 2024,Vol. 21,no. 2024.
6- Code of Ethics for Professional Accountants and Change the External Auditor: A Study of the Emerging Markets ,Corporate Ownership and Control , 2021,Vol. 18,no. 3.
7- The Impact of Government Ownership and Corporate Governance on the Corporate Social Responsibility: Evidence from UAE ,The Journal of Asian Finance, Economics and Business, 2021,Vol. 8,no. 1.
8- Do Board of Directors Characteristics Influence Firm Performance? Evidence From the Emerging Market ,Journal of Management Information and Decision Sciences, 2019,Vol. 22,no. 2.
9- Factors Affecting Price to Earnings Ratio (P/E): Evidence from the Emerging Market ,Risk Governance and Control: Financial Markets & Institutions, 2019,Vol. 9,no. 2.
10- An Empirical Analysis of the Relationship Between Stock Market Indices and Macroeconomic Variables: Evidence from Jordan ,Research Journal of Finance and Accounting , 2017,Vol. 8,no. 22.
11- Exploitation of Earnings Management Concept to Influence the Quality of Accounting Information: Evidence from Jordan ,Research Journal of Finance and Accounting , 2017,Vol. 8,no. 22.
12- Impact of R&D Expenditure on Financial Performance: Jordanian Evidence ,European Journal of Business and Management, 2017,Vol. 9,no. 32.
13- The Accounting and Auditing Profession in Jordan: Its Origin and Development ,Developing Country Studies , 2015,Vol. 5,no. 8.
14- The Awareness to the Importance of Planning for the Audit Process by Auditors? at the Jordanian Audit Bureau and Their Extent of Compliance with Planning for Audit Process ,The Arab Journal of Accounting, 2014,Vol. 17,no. 2.
15- The Accounting Variables? Ability in Explaining the Volatility of Stock's Price: The Case of Amman Stock Exchange ,European Journal of Business and Management, 2014,Vol. 6,no. 5.
16- Occupational Fraud Prevention Mechanisms: Jordanian Companies Experience ,Research Journal of Finance and Accounting, 2014,Vol. 5,no. 1.
|
|
|
|
|
|
|
 University Courses Taught
|
1- Accounting Principles.
2- Intermediate Financial Accounting.
3- Advanced Financial Accounting.
4- International Financial Reporting Standards.
5- Auditing.
6- Internal Auditing.
7- Managerial Accounting.
8- Cost Accounting.
9- Accounting Information Systems.
10- Analysis and Designe of Accounting Information Systems.
|
|
|
|
|
 Master and Phd thesis contributions
|
|
Thesis Supervision
|
The Impact of Corporate Governance on Corporate Social Responsibility in Industry Companies listed in Amman Stock Exchange Government Ownership as the Moderating Role,Al-Balqa Applied University,Master Thesis,2024.
|
|
Thesis Defense Committee Membership
|
The Impact of Sex Diversity in the Board of Directors and Chief Executive Officer Appointment on the Performance of Gulf National Banks by Using Generalized Method of Moments. ,Al-Balqa Applied University,Master Thesis,2022.
The Moderating Role of Ownership Structure on the Relationship between the Level of Cash Holding and the Firm ,Al-Balqa Applied University,Master Thesis,2022.
The effect of corporate governance dimensions on firms? market value ,University of Jordan,Master Thesis,2015.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
 Conferences and Workshops
|
| #
|
Conference/Workshop Name
|
Conference/Workshop Place
|
Conference/Workshop Date
|
| 1 | The 10th International Conference on Business and Technology ICBTAMMAN 2024 | Jordan | 2024/08 | | 2 | HCT Business Intelligence & Analytics Conference - Emerging Frontiers for the 21st Century | United Arab Emirates | 2018/05 | | 3 | Challenges Facing Contemporary Business Organizations: The Global Economic Crisis and Future Prospects | Jordan | 2009/05 |
|
|
|
|
|
|
|
|
|
 Books
|
| #
|
Book Name
|
Publisher Name
|
Year
|
| 1 | Audit Technology Gap in Developing Countries ? the Jordanian CPA Firms: Towards enhancing the corporate governance credibility in developing countries The case of Jordan | VDM Verlag Dr. M?ller | 2011 | | 2 | Achieving Sustainable Business Through AI, Technology Education and Computer Science | Springer Nature | 2024 |
|
|
|
|
 Journals Editor/ Reviewer
|
|
|
|
|
|
Review:
|
Journal of Financial Reporting and Accounting.
Journal of Infrastructure, Policy and Development (JIPD).
The Jordan Journal of Business Administration (JJBA).
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
 Refrences
|
Dr. Raed Wishah-Princess Sumaya University for Technology ,r.wishah@psut.edu.jo.
Prof. Dr. Abeer Al-Khoury-Al-Ahliyya Amman University (AAU) ,a.alkhoury@ammanu.edu.jo.
Prof. Dr. Mufeed Rawashdeh-Hult International Business School ,mufeed.rawashdeh@faculty.hult.edu.
|
|
|
|
|
|