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Esraa Esam Alharasis
Esraa Esam Alharasis
Assistant Professor in International Accounting and Auditing Standards at Mutah University
Verified email at mutah.edu.jo
Title
Cited by
Cited by
Year
Towards an understanding of FinTech users’ adoption: Intention and e-loyalty post-COVID-19 from a developing country perspective
AF Alkhwaldi, EE Alharasis, M Shehadeh, IA Abu-AlSondos, MS Oudat, ...
Sustainability 14 (19), 12616, 2022
622022
Reimbursement costs of auditing financial assets measured by fair value model in Jordanian financial firms’ annual reports
EE Alharasis, AS Tarawneh, M Shehadeh, H Haddad, A Marei, EF Hasan
Sustainability 14 (17), 10620, 2022
192022
The combined impact of IFRS mandatory adoption and institutional quality on the IPO companies’ underpricing
F Jamaani, M Alidarous, E Alharasis
Journal of Financial Reporting and Accounting, 2022
142022
Fair value accounting and implications for the auditing profession: Historical overview
EE Alharasis, M Prokofieva, RM Alqatamin, C Clark
Accounting and finance Research 9 (3), 31-52, 2020
142020
Fair value accounting and audit fees: The moderating effect of the Global Financial Crisis in Jordan
EE Alharasis, M Prokofieva, C Clark
Asian Academy of Management Journal of Accounting and Finance 18 (1), 163–194, 2022
122022
Auditor industry expertise and external audit prices: empirical evidence from Amman Stock Exchange-listed companies
EE Alharasis, M Alidarous, F Jamaani
Asian Journal of Accounting Research 8 (1), 94-107, 2023
112023
The impact of ownership structure and corporate governance on capital structure of Jordanian industrial companies
M Shehadeh, EE Alharasis, H Haddad, EF Hasan
Wseas Trans. Bus. Econ 19, 361-375, 2022
112022
Integrating forensic accounting in education and practices to detect and prevent fraud and misstatement: case study of Jordanian public sector
EE Alharasis, H Haddad, M Alhadab, M Shehadeh, EF Hasan
Journal of Financial Reporting and Accounting, 2023
102023
External Audit Fees and Fair Value Disclosures among Jordanian Listed Companies: Does the Type of Corporate Industry Matter?
EE Alharasis, C Clark, M Prokofieva
Asian Journal of Business and Accounting 14 (2), 2021
102021
The impact of COVID-19 on the relationship between auditor industry specialization and audit fees: empirical evidence from Jordan
EE Alharasis, M Alhadab, M Alidarous, F Jamaani, AF Alkhwaldi
Journal of Financial Reporting and Accounting, 2023
92023
Abnormal monitoring costs charged for auditing fair value model: evidence from Jordanian finance industry
EE Alharasis, H Haddad, M Shehadeh, AS Tarawneh
Sustainability 14 (6), 3476, 2022
92022
Corporates’ monitoring costs of fair value disclosures in pre-versus post-IFRS7 era: Jordanian financial business evidence
E Esam Alharasis, M Alidarous, AF Alkhwaldi, H Haddad, N Alramahi, ...
Cogent Business & Management 10 (2), 2234141, 2023
72023
The moderating impact of auditor industry specialisation on the relationship between fair value disclosure and audit fees: empirical evidence from Jordan
EE Alharasis, M Prokofieva, C Clark
Asian Review of Accounting, 2022
72022
The impact of fair value disclosure on audit fees of Jordanian listed firms
EE Alharasis
Victoria University, 2021
72021
Evaluation of ownership structure and audit-quality in the wake of the Covid-19 crisis: empirical evidence from Jordan
EE Alharasis
International Journal of Law and Management 65 (6), 635-662, 2023
62023
The effect of the Covid-19 epidemic on auditing quality and the reaction of family vs non-family businesses to Covid-19: the case of Jordan
EE Alharasis, F Mustafa
Journal of Family Business Management, 2023
42023
Key audit matters and auditing quality in the era of COVID-19 pandemic: the case of Jordan
EE Alharasis, AF Alkhwaldi, K Hussainey
International Journal of Law and Management, 2024
22024
Summary on the Development of Accounting and Auditing Practises towards IFRS-IAS/ISA in Jordan: Historical and Theoretical Perspective
EE Alharasis, H Haddad, HK Al-Shattarat, NM Al-Ramahi
WSEAS Transactions on Business and Economics 21, 967-987, 2024
2024
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