Prof.
Modar
Abdullatif
academic
Biography:
I am Professor of Accounting at Princess Sumaya University for Technology (Amman, Jordan), where I teach, conduct research, and supervise student research projects on accounting-related topics. Earlier, I worked at Middle East University (Amman, Jordan) and the Hashemite University (Zarqa, Jordan) .
I have a PhD in Accounting from the University of Manchester, England. Earlier, I obtained the degrees of Bachelor in Accounting, and MBA (accounting concentration area) from The University of Jordan.
My teaching interests and main teaching experience are in the areas of auditing, forensic accounting, accounting theory, financial accounting, and financial statement analysis. However, I have so far taught 32 different courses in the undergraduate, master and PhD levels. I have supervised about 40 graduation projects and master thesis, in addition to co-supervising a PhD thesis in the University of Santiago de Compostela, Spain. I have also examined about 60 graduation projects and master theses, in addition to examining a PhD thesis in Multimedia University, Malaysia.
My research interests are in the areas of auditing, forensic accounting, internal control, corporate governance and financial reporting. While I did research using several methods, I am particularly interested in using qualitative research in auditing and accounting. I published research in prestigious journals and book series (including, for example, International Journal of Auditing; Asian Journal of Business and Accounting; Asian Review of Accounting; Research in Accounting in Emerging Economies; Australasian Accounting, Business and Finance Journal; Journal of Financial Reporting and Accounting; International Journal of Accounting, Auditing and Performance Evaluation; Journal of Economics and Administrative Sciences; Revista de Contabilidad, Jordan Journal of Business Administration; Corporate Ownership and Control- (16 of my papers are published in Journals listed on Scopus, and 11 in journals listed on Clarivate Analytics Citation Indices), and presented research in many international refereed conferences in several countries worldwide. I reviewed over 150 manuscripts for several prestigious international research journals (including 12 Emerald journals, one Wiley journal, one Taylor and Francis journal, one Springer journal, one Sage journal, and four Inderscience journals), and I am currently on the editorial board of Journal of Financial Reporting and Accounting (published by Emerald) . I received three awards from Emerald; (1) 2012 Outstanding Author Contribution Award (from research in Accounting in Emerging Economies), (2) 2018 Outstanding Reviewer Award (from Journal of Financial Reporting and Accounting), and (3) 2019 Outstanding Reviewer Award (from Journal of Economic and Administrative Sciences), and one award from Wiley; 2020-2021 Top Cited Article (International Journal of Auditing)..
I also have professional training experience, having given training courses in Jordan, the UAE and Saudi Arabia.
My other interests include chess (I am a FIDE-rated player, and Jordanian arbiter), reading, travel and sport.
الرتبة الأكاديمية:
Professor
Position:
Professor of Accounting
الكلية:
King Talal School of Business Technology
KTBT Departments:
Accounting
Useful Link:
https://scholar.google.com/citations?user=ofVvHiIAAAAJ&hl=en
https://orcid.org/0000-0001-6401-205X
https://publons.com/researcher/1514429/modar-abdullatif/peer-review/
الهاتف:
00962796726101
Office:
B205
Email:
السيرة الذاتية:
Publications:
- Abdullatif, M., Alzebdieh, R., & Ballour, S. (2022) "The Effect of Key Audit Matters on the Audit Report Lag: Evidence from Jordan", Journal of Financial Reporting and Accounting, Under review. [Published by Emerald, and listed in Clarivate Analytics Web of Science Emerging Sources Citation Index, Scopus, ABDC, and ERA].
- Almarayeh, T.S., Abdullatif, M., & Aibar-Guzman, B. (2022), “The Role of Audit Committees in Mitigating Earnings Management: Evidence from Jordan” Journal of Accounting in Emerging Economies, Accepted for publication.(Available online for early view) [Published by Emerald, and listed in Clarivate Analytics Web of Science Emerging Sources Citation Index, Scopus, ABDC, and ERA].
- Abdullatif, M., Banna, A., El-Sahsah, D., & Wafa, T. (2021), "Exploring the Application of Analytical Procedures by Jordanian External Auditors", Journal of Governance and Regulation, Volme 10, No. 3, pp..44-53 [Published by Virtus Interpress, and listed in Scopus].
- Alhadab, M., Abdullatif, M., Ahmed, A.H., Tahat, Y., & Mansoure, I. (2021), "Political Connections, Government Ownership and Earnings Management: Evidence from Jordan", International Journal of Accounting, Auditing and Performance Evaluation, Volume 17, No. 1/2, pp. 93-126, [Published by Inderscience, and listed in Scopus, ABS, ABDC, and ERA].
- Abdullatif, M. & Al-Rahahleh, A.S. (2020), "Applying a New Audit Regulation: Reporting Key Audit Matters in Jordan", International Journal of Auditing, Volume 24, Number 2, pp.268-291, [Published by Wiley, and listed in Clarivate Analytics Web of Science Social Sciences Citation Index, Scopus, ABS, ABDC, and ERA].
- Alhadab, M., Abdullatif, M., & Mansoure, I. (2020), "Related Party Transactions and Earnings Management in Jordan: The Role of Ownership Structure", Journal of Financial Reporting and Accounting, Volume 18, Number 3, pp. 505-531, [Published by Emerald, and listed in Clarivate Analytics Web of Science Emerging Sources Citation Index, Scopus, ABDC, and ERA].
- Almarayeh, T.S, Aibar-Guzman, B., & Abdullatif, M., (2020) ,"Does Audit Quality Influence Earnings Management in Emerging Markets? Evidence from Jordan", Revista de Contabilidad – Spanish Accounting Review, Volume 23 Number 1, pp. 64-74 [Published by University of Murcia, Spain, and listed in Clarivate Analytics Web of Science Social Sciences Citation Index, Scopus, and ABS].
- Abdullatif, M., Alhadab, M., & Mansoure, I. (2019) "Determinants of Related Party Transactions in Jordan: Financial and Governance Factors" Australasian Acounting, Business and Finance Journal, Volume 13 Number 1, pp. 44-75, [Published by the University of Wollongong, Australia, and listed in Clarivate Analytics Web of Science Emerging Sources Citation Index, Scopus, ABS, ABDC & ERA].
- Mohammad, S.J., Abdullatif, M., & Zakzouk, F. (2018) "The Effect of Gender Diversity on the Financial Performance of Jordanian Banks" Academy of Accounting and Financial Studies Journal, Volume 22, Number 2, pp. 1-11[Published by Allied Business Academies, and listed in Scopus, ABDC, & ERA].
- Abdullatif, M. (2016) “Auditing Fair Value Estimates in Developing Countries: The Case of Jordan” Asian Journal of Business and Accounting, Volume 9, Number 2, pp. 101-140. [Published by the University of Malaya, Malaysia, and listed in Clarivate Analytics Web of Science (Thomson Reuters) Emerging Sources Citation Index, Scopus, ABDC, & ERA].
- Abdullatif, M., Ghanayem, H., Ahmad-Amin, R., Al-Shelleh, S. & Sharaiha, L. (2015) “The Performance of Audit Committees in Jordanian Public Listed Companies”, Corporate Ownership and Control Volume 13, Number 1, pp. 762-773 [Published by Virtus Interpress, and listed in Scopus, ABS, ABDC, & ERA].
- Al-Ezzi, A.G. & Abdullatif, M.A. (2015) “Budgeting in Iraqi Public Universities: A Case Study on the University of Diyala” Jordan Journal of Business Administration, Volume 11, Number 4, pp. 791-815 [Published by the University of Jordan].
- Abdullatif, M. & Kawuq, S. (2015) “The Role of Internal Auditing in Risk Management: Evidence from Banks in Jordan” Journal of Economic and Administrative Sciences, Volume 31, Number 1, pp. 30-50 [Published by Emerald, and listed in Clarivate Analytics Web of Science Emerging Sources Citation Index & ABDC].
- Qasem, R. & Abdullatif, M. (2014) “The Status of Women in the Accounting Profession in Jordan: An Exploratory Study” International Business Research, Volume 7, Number 8, pp. 146-159 [Published by the Canadian Center of Science and Education, and listed in ERA].
- Hanini, E. & Abdullatif, M. (2013) “Auditing the Statement of Cash Flows for Jordanian Public Listed Companies” International Journal of Business and Management, Volume 8, Number 4, pp. 123-134. [Published by the Canadian Center of Science and Education, and listed in ERA].
- Abdullatif, M. (2013) "Fraud Risk Factors and Audit Programme Modifications: Evidence from Jordan" Australasian Accounting, Business and Finance Journal Volume 7, Number 1, pp. 59-77. [Published by the University of Wollongong, Australia, and listed in Clarivate Analytics Web of Science Emerging Sources Citation Index, Scopus, ABS, ABDC, & ERA].
- Siam, W. & Abdullatif, M. (2011) "Fair Value Accounting Usefulness and Implementation Obstacles: Views from Bankers in Jordan" Research in Accounting in Emerging Economies Volume 11, pp. 83-107. [Published by Emerald, and listed in Clarivate Analytics Web of Science Book Citation Index, Scopus, ABDC, & ERA].
- Nobanee, H., Abdullatif, M. & Alhajjar, M. (2011) "Cash Conversion Cycle and Firm’s Performance of Japanese Firms" Asian Review of Accounting Volume 19, Number 2, pp. 147-156. [Published by Emerald, and listed in Clarivate Analytics Web of Science Emerging Sources Citation Index, Scopus, ABS, ABDC, & ERA].
- Abdullatif, M. & Al-Khadash, H. (2010) "Putting Audit Approaches in Context: The Case of Business Risk Audits in Jordan" International Journal of Auditing Volume 14, Number 1, pp. 1-24 [Published by Wiley-Blackwell, and listed in Clarivare Analytics Web of Science Emerging Sources Citation Index, Scopus, ABS, ABDC, & ERA].
- Al-Khadash, H. & Abdullatif, M. (2009) "Consequences of Fair Value Accounting for Financial Instruments in the Developing Countries: The Case of the Banking Sector in Jordan" Jordan Journal of Business Administration, Volume 5, Number 4, pp. 533-551 [Published by the University of Jordan].
- Abdullatif, M.A. (2007) "Audit Committees' Responsibilities and Their Relevance to the Corporate Governance Process: Perceptions from Jordanian Auditors" Dirasat: Administrative Sciences, Volume 34, Number 2, pp. 363-384. [Published by the University of Jordan].
- Abdullatif, M. (2006) "The Effectiveness of Audit Committees in Jordanian Public Shareholding Companies and Potential Characteristics Affecting It: Perceptions from Auditors in Jordan" Dirasat: Administrative Sciences, Volume 33, Number 2, pp. 450-467. [Published by the University of Jordan].
Presentations at refereed conferences:
- Almarayeh, T., Aibar-Guzman, B., & Abdullatif, M., (2019), "Whether an Audit Committee Contributes in Accounting Quality: Insights from Concentrated Ownership Firms: The Case of Jordan", Paper presented at the ACEDE – Spanish Academy of Management XXIX Conference (Globalization Under Complexity and Uncertainty Environments), A Coruna, Spain, June 2019.
- Almarayeh, T., Aibar Guzman, B., Abdullatif, M., & Pineiro-Chousa, J.R. (2018) "The Effect of Audit Quality on Restricting Earnings Management: Evidence from Jordan" Paper presented at the International Conference of Applied Business and Management (ICABM 2018), Porto, Portugal, June 2018.
- Abdullatif, M. (2015) “Auditing Under Economic Uncertainty: The Case of Auditing Fair Value and Going Concern in Jordan” Paper presented at the Society of Interdisciplinary Business Research – Universiti Kuala Lumpur 2015 Kuala Lumpur Conference on Interdisciplinary Business and Economics Research, Kuala Lumpur, Malaysia, February 2015.
- Nobanee, H., Abdullatif, M. & Alhajjar, M. (2012) “Do Price Limit Hits Patterns Follow Stock Return Patterns?” Paper presented at the Eurasia Business and Economics Society 2012 Istanbul Conference, Istanbul, Turkey, May 2012.
- Abdullatif, M. & Kawuq, S. (2012) “The Role of Internal Auditing in Risk Management: Evidence from Banks in Jordan” Paper presented at the Fourth Scientific Conference of the Faculty of Economics and Administrative Sciences in Applied Science Private University: Creativity and Distinction in Business Organizations, Amman, Jordan, April 2012.
- Abdullatif, M. & Kawuq, S. (2012) “The Role of Internal Auditing in Risk Management: Evidence from Banks in Jordan” Paper presented at the 16th International Business Research Conference, Dubai, United Arab Emirates, April 2012.
- Abdullatif, M. (2010) "Audit Programme Adjustments and Fraud Risk Factors: Evidence from Jordan" Paper presented at the Second Kuwait Association of Accountants and Auditors Conference: The Role of Accounting in the Stability and Support of Financial Markets, Kuwait City, Kuwait, December 2010.
- Siam, W. & Abdullatif, M. (2010) "Fair Value Accounting Usefulness and Implementation Obstacles: Views from Bankers in Jordan" Paper presented at the Fourteenth Financial Reporting and Business Communications Conference – University of Bristol – Bristol, United Kingdom, July 2010.
- Abdullatif, M. (2009) "Audit Programme Adjustments and Fraud Risk Factors: Evidence from Jordan" Paper presented at the British Accounting Association Annual Conference, University of Dundee, Dundee, United Kingdom, April 2009.
- Abdullatif, M. & Al-Khadash, H. (2008) "Putting Audit Methodologies in Context: The Case of Business Risk Audits in Jordan" Paper presented at the Eighth International Professional Scientific Conference of the Jordanian Association of Certified Public Accountants, Amman, Jordan, October 2008.
- Al-Khadash, H. & Abdullatif, M. (2008) "Consequences of Fair Value Accounting for Financial Instruments in the Developing Countries: The Case of the Banking Sector in Jordan" Paper presented at the British Accounting Association Annual Conference, Blackpool, United Kingdom, April 2008.
- Abdullatif, M. & Al-Khadash, H. (2007) "Putting Audit Methodologies in Context: The Case of Business Risk Audits in Jordan" Paper presented at The Future of Accounting and Accounting Profession Conference, Istanbul Commerce University, Istanbul, Turkey, June 2007.
- Abdullatif, M. & Al-Khadash, H. (2007) "Putting Audit Methodologies in Context: The Case of Business Risk Audits in Jordan" Paper presented at the British Accounting Association Annual Conference, Royal Holloway, University of London, London, United Kingdom, April 2007.
- Abdullatif, M. (2005) "The Effectiveness of Audit Committees in Jordanian Public Shareholding Companies: Perceptions from Auditors in Jordan" Paper presented at the British Accounting Association Annual Conference, Heriot-Watt University, Edinburgh, United Kingdom, March 2005.
- Abdullatif, M., Turley, S. & Kirkham, L.(2002)“The Role of Auditing In Jordan: An Empirical Study of Responsibilities and Expectations” Paper presented at the Financial Reporting and Business Communications Conference – Cardiff University – Cardiff, United Kingdom, July 2002.