الملف الأكاديمي

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Dr. Osamah Jamal Dolai Alorayni
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ASSISTANT PROFESSOR
AQABA UNIVERSITY COLLEGE
https://www.bau.edu.jo/user/@alorayni
 Major: Accounting
 Minor: Financial Accounting
 alorayni@bau.edu.jo
 0096232019625
ORCID ID: https://orcid.org/0009-0009-4135-954X
WoS: MCX-9145-2025
Scopus Author ID: 58704446700
Scopus Link: https://www.scopus.com/authid/detail.uri?authorId=58704446700
Researcher ID: -
Google Scholar: https://scholar.google.com/citations?hl=en&user=TXOBNcUAAAAJ&view_op=list_works&gmla=AGd7smEFPjFh5RFlCckvd8SSVxOAGDRymlQhiuSyBt4YGF23jMHAgbALV0RJn0ibsBDT3IuCyUQo6iZrVwIzeRdWESX9FLOyA8AOnmKDLbE7UrUShESLKMB08XzaytmzDQ
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Dr. Osamah Jamal Alorayni is an Assistant Professor at Al-Balqa' Applied University, Aqaba University College. He earned his PhD in Financial Accounting from Universiti Sains Malaysia in Penang, Malaysia, after receiving a Master of Science in International Accounting from Universiti Utara Malaysia in Kedah. His academic journey began with a Bachelor's degree in Accounting from Al-Balqa' Applied University.
Dr. Alorayni's professional focus lies in the fields of financial accounting and auditing. His researches explores critical topics such as corporate governance mechanisms and their influence on financial reporting quality, the integration of sustainability disclosure into corporate practices, and the role of intellectual capital in enhancing earnings quality. He also investigates the impact of political connections and economic contexts on earnings quality, aligning his work with the broader global trends in transparency and accountability.
In addition to his academic contributions, Dr. Alorayni has taught and mentored students across various accounting and auditing subjects at Al-Balqa Applied University, nurturing future professionals in the field. He has published numerous research papers in globally recognized, Scopus-indexed journals.
Dr. Alorayni is committed to promoting innovation in financial reporting and auditing standards, contributing to the development of best practices in Jordan and beyond. His work reflects his passion for bridging the gap between academic theory and practical application in the accounting profession.
Research Intersets:
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Qualifications
# Degree University Specialization Graduation year
1PHDUniversiti Sains MalaysiaAccounting2023
2MASTER DEGREEUniversiti Utara MalaysiaAccounting2017
3BACHELOR'S DEGREEAl-Balqa Applied UniversityAccounting2014

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