كتابة النص: الأستاذ الدكتور يوسف أبو العدوس - جامعة جرش قراءة النص: الدكتور أحمد أبو دلو - جامعة اليرموك مونتاج وإخراج : الدكتور محمد أبوشقير، حمزة الناطور، علي ميّاس تصوير : الأستاذ أحمد الصمادي الإشراف العام: الأستاذ الدكتور يوسف أبو العدوس
فيديو بمناسبة الإسراء والمعراج - إحتفال كلية الشريعة بجامعة جرش 2019 - 1440
فيديو بمناسبة ذكرى المولد النبوي الشريف- مونتاج وإخراج الدكتور محمد أبوشقير- كلية تكنولوجيا المعلومات
التميز في مجالات التعليم والبحث العلمي، وخدمة المجتمع، والارتقاء لمصاف الجامعات المرموقة محليا واقليميا وعالميا.
المساهمة في بناء مجتمع المعرفة وتطوره من خلال إيجاد بيئة جامعية، وشراكة مجتمعية محفزة للابداع، وحرية الفكر والتعبير، ومواكبة التطورات التقنية في مجال التعليم، ومن ثم رفد المجتمع بما يحتاجه من موارد بشرية مؤهلة وملائمة لاحتياجات سوق العمل.
تلتزم الجامعة بترسيخ القيم الجوهرية التالية: الإلتزام الإجتماعي والأخلاقي، الإنتماء،العدالة والمساواة، الإبداع، الجودة والتميّز، الشفافية والمحاسبة، الحرية المنظبطة والمستقبلية.
د. اسامه عبد المنعم عبد الجبار علي - دكتوراة في المحاسبة - أستاذ دكتور .
• تخرج من إعدادية المنصور في سنة 1988 / بغداد
• حصل على شهادة البكالوريوس في المحاسبة من جامعة بغداد سنة 1992.
• حصل على شهادة الماجستير في المحاسبة من الجامعة المستنصرية سنة 1996 .
• حصل على شهادة الدكتوراه الأولى من جامعة أم درمان عام 2002 بتقدير امتياز . عنوان الرسالة " دور المدق الخارجي في عملية التخاصية في ظل نظرية الوكالة "
• حصل على شهادة الدكتوراه الثانية من جامعة عمان العربية عام 2008 بتقدير جيد جداً . عنوان الرسالة " اثر رأس المال الفكري والتدقيق الداخلي على الحاكمية المؤسسية في الشركات الصناعية المساهمة الأردنية "
.رئيس قسم المحاسبة في جامعة جرش الأهلية 2008 إلى نهاية عام 2009.
• - أستاذ مساعد في جامعة الزرقاء من عام 2009 إلى نهاية عام 2013.
• أستاذ مساعد في جامعة جرش الاهلية من عام 2013 ولحد الأن - ممثل قسم المحاسبة في مجلس الكلية-2012
The study aim was to test the impact of investing in intangible assets on market value and dividends per share in insurance companies with listed sharesin the Amman Stock Exchange during the period 2014-2018. The study relied on a sample of 22 insurance companies during the period 2014-2018. The study used intangible assets as an independent variable, while the dependent variables included two variables: market value and dividends per share. for testing the hypotheses of the study, descriptive analysis and regression analysis were used. Regarding the dividends distributed per share, 56.5% of the insurance companies in the study sample distributed dividends to their shareholders during the study period, the highest value distributed to shareholders was 15%. As for the market value, its value was constantly increasing in most of the study periods, and its lowest value was 6.29 logarithms,and its highest value was 7.91 logarithms. The results of the regression analysis of the study models also showed that the intangible assets and the total assets of insurance companies both have a statistically significant impact on the market value, while the intangible assets did not have a statistically significant impact on the dividends distributed per share, while there was a statistically significant impact of the total assets on the Dividends per share.
The study aimed at identifying the impact of the components of the internal control system based on theframework of the Committee of Sponsoring Organizations (COSO) in reducing the risk of cloudcomputing in Jordanian public shareholding companies from accountants' perception in Jordan. Thequestionnaire was used as a data collection tool. The sample included 190 public accountants. Thequestionnaires were distributed to all sample members. Only 154 questionnaires were consideredusable for the statistical analysis, at 81.1% response rate. The study data were analyzed using the SPSSstatistical software V.21. According to the study results, there is a real need for the Public ShareholdingCompanies to adopt cloud accounting techniques. Therefor, more understanding of the hardware andsoftware and the provision of necessary resources for information technology, infrastructure and skillsare required. The COSO framework also provides internal control activities that reduce the risk ofadopting information systems in general and accounting information systems in particular. This studyrecommends to the Association of Accountants and Auditors and the Supervisory Board to develop aneducational and training programs for auditors on using cloud accounting and all related risks. Inaddition, follow-up audit offices for local and international research and innovation related to theinformation technologies and cloud computing are the most important developments in the frameworkof the (COSO) Committee.
This research paper focused on assessing the impact of disclosure degree of sustainability practices, particularly factors influencing the disclosure level on dimensions (social, ecological, and economic) on financial performance for Jordan Commercial Banks. The data collected from the financial statements and annual reports of Jordan Commercial Banks for the period (2014-2018). The findings indicate relative convergence among Jordan Commercial Banks in the level of economic dimension. Moreover, the interest of Jordan Commercial Banks in the disclosure of the fields that reflect their abilities in increasing or magnifying their economic value and remaining in the market. In addition, the main recommendations of this study is raise awareness among Jordanian commercial banks seeking Global leadership concerning the importance of disclosure about sustainability practices and the positive impact achieved by disclosure about the mental picture for banks and formulating its future policies.
The main objective of this study is to show the social positive and psychological impact on the performance efficiency of audit offices from the perspective of the employees in those offices, and to fulfill this, the researchers relied on two inputs: the inductive and descriptive analytical approach, as well as relying on spss software to analyze data of this study, and test the hypothesis, which were in descriptive statistics metrics, model fit tests, and multiple linear regression analysis, to test the study hypothesis. The study sample consisted of 325 qualified people working in these offices. The most important conclusion from this research is that the psychological capital develops the fruitful exploitation of auditors in the work, to accomplish the audit work. In addition, the directors of audit offices seek to establish social cooperative relations among office workers. The most substantial recommendations of this research are crystallized by attracting human and intellectually, psychologically, socially and practically qualified elements who have sufficient skills and experience in auditing processes, in addition, the demand to encourage teamwork, and give powers to team members, so that many of the work problems are resolved through teams.
The study aimed to demonstrate the impact of artificial intelligence on the correct application of cyber governance in Jordanian commercial banks. The analysis unit of the study consisted of workers in auditing offices in Jordan with a long track record in the field of auditing for commercial banks. The study population reached (13) Jordanian commercial banks, a questionnaire was prepared for the purposes of this study, 100 questionnaires were distributed to the workers in those offices, 83 questionnaires were retrieved, but 3 questionnaires were neglected due to lack of objectivity and seriousness of the respondents in answering them, the (Skewness & Kurtosis) test was used as well as (VIF)test to ensure the absence of the problem of multiple linear relationships (multiple correlation) between the study variables, the study reached many results, the most important of which was the impactof artificial intelligence represented by (expert systems, neural networks, genetic algorithms, and Intelligent agent) on the correct application of cyber governance in Jordanian commercial banks, the study reached many recommendations, the most important of which was that Jordanian banks, before making a change in their information and communications technology environment, operations or procedures, or after any event that affects their security, must insure whether a change is needed or enhancements to the cybersecurity policy and programin orderto suit its artificial intelligence applications.
The study aimed to identify the impact of intellectual capital development on the knowledge competence of the external audito rs in reducing the phenomenon of money laundering in the commercial banks of Jordan, which number 13 commercial banks,The study was followed by a descriptive and analytical approach. The study sample consisted of 325 auditors from Jordan's audit offices. The study was based on the SPSS program to achieve the results of the study. In the audit offices for greater freedom of their creat ivity and innovation to ensure the quality of auditing as well as the crystallization of a clear policy in the fight against money laundering. The most important recommendations of the study is reflected in the nee d to draw the attention of the audit offic es on the interest in the development of intellectual capital because of its importance in improving Esterat Wagih offices in drawing sophisticated intellectual policies in attracting elements for outstanding work in which to curb money laundering operatio ns.
The objective of this study was to identify the impact of IT governance under the COBIT5 framework on the effectiveness of internal control systems in Jordanian industrial companies. In order to achieve the objectives of this study, the descriptive and analytical methodology was used. The study society is composed of the accounting and financial departments, the number of (65) questionnaires were distributed to each company from the study sample of (43) companies, the researchers retrieved (97) questionnaires. After reviewing the retrieved questionnaires it was found that there are (4) questionnaires that are not valid for the statistical analysis. And thus the suitable number of questionnaires for analysis is (93). In order to analyze the study data and test hypotheses, the SPSS program was used in the various statistical analyzes, descriptive statistics and the internal consistency coefficient (Kronbach Alpha). The multiple linear correlation test was also used using the Pearson correlation coefficient and the variance inflation coefficient, Analysis of simple and multiple linear regression. The study reached several results, the most important of which was the existence of a strong and statistically significant relationship between the implementation of COBIT5's decisions (planning and organization, acquisition and implementation, service provision and support, evaluation and observation). The study concluded with several recommendations, the most important of which was the increase in the degree of companies' use of the pioneering brainstorming method in the qualification of employees within the companies and evaluating their performance according to the COBIT framework.5 In addition to the need for companies To develop future plans to activate the concept of control and auditing in the environment of the computer and the gradual transition to modern control methods, including automatic control under the COBIT5 framework.
This study aimed to know the intellectual impact of cyber governance in the Correct application of cloud accounting in Jordanian commercial banks. The study population consisted of external auditors practicing the profession of auditing in Jordan , which numbered till the end of 2018, (477) practicing certified public auditors. Taking a simple random sample that included (213) auditors, and for the purpose of analyzing the study data and testing the hypotheses, the statistical package for social sciences “SPSS” was used In various statistical analyzes, a descriptive statistics and internal consistency coefficient (Cronbach 's alpha) was also used , multiple linear correlation test using the Pearson correlation coefficient and the Variance Inflation Factor, Multiple linear regression and stepwise regression analysis were used to test the study hypotheses. The study found many results, one of the most important results was the existence of the intellectual impact of cyber governance in the Correct application of cloud accounting, where it was found that ( Cybersecurity policy ) came first, which explained (65.5%) of the variance in the dependent variable, and when adding (Cyber Information Security Management ) the rate of interpretation increased to ( 72.9%) and the addition of the (Cybersecurity Program) increased the rate of interpretation to (75.7%). The addition of (cyber risk assessment and management) has led to an increase in the rate of interpretation to (77.0%), while the rate of interpretation reached to (77.8%) when adding (cybersecurity governance’s requirements). The most important recommendations are that Jordanian banks, before making a change in their ICT environment, operations or procedures, or after any event that affects their security, should ascertain whether changes or improvements to the cybersecurity policy and program are needed.
This study aimed to explore the explanatory factors associated with agency problems in the phenomenon of asymmetric cost behaviour in Jordanian companies, where the effect of board compensation, free cash flow, company size and internal control quality on the level of cost stickiness in industrial and service companies in Jordan were explored during the period 2009-2019 in Jordanian companies. The asymmetric cost behaviour was measured using the Weiss (2010) model. The study found that there is no effect of board compensation on the level of costs stickiness. The results also showed that there is an effect of the free cash flow ratio available to Jordanian companies on cost stickiness; also results showed that the size of firms is an important explanatory factor in cost stickiness. Regarding the quality of the internal control, the study indicates that the decrease in the quality of the internal control system increases the degree of cost stickiness.
This study aimed to demonstrate the effect of artificial intelligence systems on the performance of the forensic accountant in Jordanian public shareholding companies. The study population was represented by the 477 external auditors practising the profession of auditing until the end of 2019, according to the statistics of the Association of Certified Public Accountants. Based on the current difficulty and cost of the comprehensive survey, a simple random sample was taken, which was determined based on the (Krejcie& Morgan) table. The study sample included 213 auditors. The SPSS program was used to analyse the study data, as descriptive statistics measures and Pearson correlation coefficient were used to test the presence of multiple linear correlation phenomenon as well as the use of multiple linear regression analysis and stepwise regression to test the study hypotheses. The most important results of the study were evident in the presence of a significant effect of the dimensions of artificial intelligence on the performance of the forensic accountant in the Jordanian companies listed on the Amman Stock Exchange, when studying the effect of each of them separately. As for the most important recommendations, the forensic accountant in Jordan reliance should be more on advanced systems in the operation of neural network technology, and the use of modern hardware, computer equipment and software programs that rely on neural network technologies in order to follow the progress of work and tasks according to his goals.
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