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Dr. Osamah Jamal Dolai Alorayni
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Dr. Osamah Jamal Alorayni is an Assistant Professor of Financial Accounting at Al-Balqa Applied University. His research interests focus on corporate governance, sustainability disclosure, intellectual capital, and earnings quality, and he has published several studies in Scopus-indexed journals.
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ASSISTANT PROFESSOR
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AQABA UNIVERSITY COLLEGE
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https://www.bau.edu.jo/user/@alorayni
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Major: Accounting
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Minor: Financial Accounting
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alorayni@bau.edu.jo
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0096232019625
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OverView
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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.
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Research Intersets:
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Financial Accounting and Financial Reporting
Auditing
Corporate Governance
Sustainability and Sustainability Disclosure
Earnings Management and Earnings Manipulation
Intellectual Capital
Ownership Structure
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Qualifications
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Degree
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University
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Specialization
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Graduation year
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| 1 | PHD | Universiti Sains Malaysia | Accounting | 2023 | | 2 | MASTER DEGREE | Universiti Utara Malaysia | Accounting | 2017 | | 3 | BACHELOR'S DEGREE | Al-Balqa Applied University | Accounting | 2014 |
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Experiences
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Academic Experience:
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2024 -Current :Assistant Professor,Al-Balqa? Applied University,Jordan.
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Administrative Experience:
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2026 -Current :Innovation Liaison Officer,Al Balqa Applied University,Jordan.
2025 -Current :Secretary of the Scientific Research Committee,Al Balqa Applied University,Jordan.
2025 -Current :Member of the Student Disciplinary Committee,Al Balqa Applied University,Jordan.
2025 -Current :Member of the College Development, Planning, and Quality Committee,Al Balqa Applied University,Jordan.
2024 -2025 :Member of the Academic Plans and Degree Equivalency Committee,Al Balqa Applied University,Jordan.
2024 -Current :Member of the Community Engagement Committee,Al Balqa Applied University,Jordan.
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University Courses Taught
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1- Cost Accounting. 2- Principle of Accounting. 3- Managerial Accounting. 4- International Standards on Auditing. 5- Tax Accounting. 6- Principle of Accounting 2.
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Refrences
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Dr. Malek Alsoud-Petra University ,malek.alsoud@uop.edu.jo.
Dr. Thaer Almajali-Al-Ahliyya Amman University ,t.almajali@ammanu.edu.jo.
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