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 OverView
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Dr. Walid Omar Khalil Owais is Professor in the Department of Accounting and Accounting Information Systems at Amman College of Financial and Administrative Sciences. He earned his PhD in Accounting from the Arab Academy for Financial Sciences in Jordan in 2006, focusing his dissertation on developing a new model for reporting intellectual capital. Dr. Walid has extensive experience in teaching a wide range of accounting courses to both undergraduate and graduate students, including Financial Accounting, Managerial Accounting, Accounting Standards and Financial Reporting, and Financial Analysis.
In addition to teaching, Dr. Walid has supervised numerous master's theses covering various topics in accounting and finance. He has also contributed to several academic research papers published in peer-reviewed journals, addressing critical issues such as corporate governance, voluntary disclosure, and international accounting standards. His research work has significantly enhanced academic knowledge in the field of accounting.
Beyond his academic endeavors, Dr. Walid actively engages in university and community service through organizing workshops and educational lectures, as well as participating in university committees.
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 Research Intersets:
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Financial accounting standards, Financial Accounting, managerial accounting, and auditing
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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 | The Arab Academy For Banking & Financial Sciences | Accounting | 2006 | | 2 | MASTER DEGREE | The Arab Academy For Banking & Financial Sciences | Accounting and Finance | 1996 | | 3 | BACHELOR'S DEGREE | University of Jordan | Business Administration | 1994 |
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 Publications
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1- Mapping and visualisation of audit quality research trends ,International Journal of Economics and Business Research, 2023,Vol. 25,no. 1.
2- Earnings quality determinants in the Jordanian service sector (The financial crisis during Corona crisis) ,Cogent Business & Management, 2022,Vol. 9,no. 1.
3- Impact of cash flow on earnings management in Jordan ,Cogent Business & Management, 2022,Vol. 9,no. 1.
4- The effect of corporate social responsibility and board diversity on earnings management: Evidence from Jordanian listed firms ,Uncertain Supply Chain Management, 2022,Vol. 10,no. 4.
5- The effect of ownership structure and board structure on accounting conservatism throughout financial reporting: Evidence from Jordanian industrial corporations ,Cogent Business and Management, 2022,Vol. 9,no. 1.
6- The effectiveness of corporate governance on corporate social responsibilities performance and financial reporting quality in Saudi Arabia?s manufacturing sector ,Uncertain Supply Chain Management, 2022,Vol. 10,no. 4.
7- The Expected Impact of Strict Obligation to Apply Going Concern Assumption (GCA) on Enhancing the Entity?s Ability to Withstand the COVID-19 Pandemic: Applied Research on Entities that May Exit from the Market in Jordan ,WSEAS TRANSACTIONS on BUSINESS and ECONOMICS, 2022,Vol. 19,no. 0.
8- THE MODERATING EFFECT OF THE AUDIT COMMITTEES ROLE IN THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND LIMITING OF PRACTICES CREATIVE ACCOUNTING, A FIELD STUDY ON THE JORDANIAN INDUSTRIAL COMPANIES ,International Journal of Entrepreneurship, 2021,Vol. 25,no. 1.
9- The Impact of Analytical Procedures on Enhancing the Professional Judgment of
the Certified Public Accountant in Jordan ,Jordan Journal of Business Administration, 2021,Vol. 17,no. 3.
10- VOLUNTARY DISCLOSURE AND ITS ROLE IN PROMOTING CONFIDENCE IN THE FINANCIAL REPORTS OF SERVICES COMPANIES ENLISTED IN SECURITIES COMMISSION ,Academy of Strategic Management Journal, 2021,Vol. 20,no. 2.
11- The Relationship Between Intellectual Capital and Accounting Conservatism: A Case Study in Jordan ,Journal of Asian Finance, Economics and Business, 2021,Vol. 8,no. 4.
12- Readiness and Challenges for Applying IFRS 17 (Insurance Contracts):
The Case of Jordanian Insurance Companies ,Journal of Asian Finance, Economics and Business, 2021,Vol. 8,no. 3.
13- The expected impact of applying IFRS (17) insurance contracts on the quality of financial reports ,Accounting, 2021,Vol. 7,no. 3.
14- Identifying and Assessing the Risks of Material Misstatement in Mitigating Money Laundry and
Terrorism Financing: Applied Study on Brokerage Companies in Jordan ,Jordan Journal of Business Administration, 2020,Vol. 16,no. 1.
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 University Courses Taught
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1- Accounting Principles (1).
2- Accounting Principles (2).
3- Intermediate Financial Accounting (1).
4- Intermediate Financial Accounting (2).
5- International Accounting Standards and Financial Reporting International Financial Reporting Standards (IFRS).
6- Managerial Accounting.
7- Advanced financial accounting.
8- Financial statement analysis.
9- Cost Accounting.
10- Financial accounting in English.
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 Master and Phd thesis contributions
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Thesis Supervision
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 The Effect of Strategic Management Accounting Methods on the Pricing Decisions A Field Study: Industrial Companies Listed in Amman Stock Exchange ,Al-Balqa Applied University,Master Thesis,2023.
The Impact of Information System Governance on the Effectiveness of Cloud Accounting Field Study: Jordanian Commercial Banks ,Al-Balqa Applied University,Master Thesis,2022.
The Impact of Internal Audit Quality in Reducing Financial Fraud The Moderating Role of Information Technology Governance A Field Study: Jordanian Commercial Banks ,Al-Balqa Applied University,Master Thesis,2022.
The Impact of Cloud Accounting in Institutional Performance Field Study: Jordanian Commercial Banks ,Al-Balqa Applied University,Master Thesis,2022.
The Impact of Accounting for Leases Contracts in the Quality of Financial Reports According to IFRS 16 A Field Study: Jordanian Banks Listed in Amman Stock Exchange ,Al-Balqa Applied University,Master Thesis,2021.
The Impact of Corporate Governance in Developing Intellectual Capital An Applied Study on Jordanian Commercial Banks ,Al-Balqa Applied University,Master Thesis,2021.
The Impact of Ownership Structure on the Quality of Corporate Social Responsibility Disclosure An Analytical Study: Industrial Companies Listed at Amman Stock Exchange ,Al-Balqa Applied University,Master Thesis,2019.
The Impact of Switching to Internet Trading on Amman Stock Exchange Efficiency ,Al-Balqa Applied University,Master Thesis,2018.
The Impact of Creditworthiness Indicators According to (PRISM) Model on the Quality of Accounting Information Field Study: Islamic Banks Working in Jordan ,Al-Balqa Applied University,Master Thesis,2018.
The Impact of Positive Psychological Capital (PsyCap) in Enhancing Competitive Advantage at the Jordanian Universities ,Al-Balqa Applied University,Master Thesis,2017.
The Impact of Committee of Sponsoring Organizations (COSO) Decisions on Reducing Money Laundering within Jordanian Financial Institutions ,Al-Balqa Applied University,Master Thesis,2017.
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