Personal information

Biography

Dr Esraa Esam Alharasis, Assistant Professor in International Accounting and Auditing Standards. She holds PhD in the area of International Accounting and Auditing Standards from Victoria University, Melbourne, Australia. She has master’s degree in financial accounting with honours from Al- al-Bayt University, Mafraq, Jordan. She has a bachelor’s degree in accounting with honours from Tafila Technical University, Tafila, Jordan. She has received three awards on the topic of Fair Value Accounting and Auditing areas. Award from the VU HDR conference 2020 “Best talk and research article”, the 6th International Conference on Accounting, Business and Economics 2020 “Best Paper Award_Auditing Stream” and the 10th International Management & Accounting Conference “Best Paper Award_Accounting stream”. This in addition to her forthcoming accepted articles and under review articles. Esraa is a quantitative researcher. Her areas of interest are: International Accounting Standards (IAS), International Financial Reporting Standards (IFRS), Fair Value Accounting, Financial Accounting, International Standard on Auditing (ISA) and Auditing.

Activities

Employment (1)

Mutah University: Karak, JO

Assistant professor (Accounting department )
Employment
Source: Self-asserted source
Esraa Esam Alharasis

Education and qualifications (1)

Victoria University: Melbourne, Victoria, AU

PhD (College of business )
Education
Source: Self-asserted source
Esraa Esam Alharasis

Works (18)

Sustainability Committee, External Assurance, and ESG Performance: Empirical Evidence From Banking Industry in Emerging Economies

Corporate Social Responsibility and Environmental Management
2025-01-05 | Journal article
Contributors: Yunice Karina Tumewang; Taha Almarayeh; Esraa Alharasis
Source: check_circle
Crossref

The direct effect of the international standard on auditing – 701 requirements on audit profession concerning the reimbursement costs: case study of Jordanian finance industry

Asian Journal of Accounting Research
2025-01-02 | Journal article
Contributors: Esraa Esam Alharasis
Source: check_circle
Crossref

The development of international accounting and auditing standards for fair value accounting in the Arab Middle East, Jordan: a systematic review

Cogent Business & Management
2024-12-31 | Journal article
Contributors: Esraa Esam Alharasis; Maria Prokofieva; Colin Clark; Hossam Haddad; Nidal Alramahi
Source: check_circle
Crossref

The Impact of Complex Estimates of IFRS-9 on The Proportion of Key Audit Matters (KAM) Disclosures: Evidence from Jordanian Capital Market

Asian Academy of Management Journal of Accounting and Finance
2024-12-27 | Journal article
Contributors: Esraa Esam Alharasis
Source: check_circle
Crossref

The Role of Digital Technologies in Corporate Sustainability: A Bibliometric Review and Future Research Agenda

Journal of Risk and Financial Management
2024-11-14 | Journal article
Contributors: Sajead Mowafaq Alshdaifat; Noor Hidayah Ab Aziz; Mushtaq Yousif Alhasnawi; Esraa Esam Alharasis; Fatima Al Qadi; Hamzeh Al Amosh
Source: check_circle
Crossref
grade
Preferred source (of 2)‎

Evaluating AIS implementation to improve accounting information quality: the prospect in Jordanian family SMEs in the post-Covid-19 age

Journal of Family Business Management
2024-11-07 | Journal article
Contributors: Esraa Esam Alharasis
Source: check_circle
Crossref

Antecedents and outcomes of innovative blockchain usage in accounting and auditing profession: an extended UTAUT model

Journal of Organizational Change Management
2024-07-18 | Journal article
Contributors: Abeer F. Alkhwaldi; Manal Mohammed Alidarous; Esraa Esam Alharasis
Source: check_circle
Crossref

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

Journal of Family Business Management
2024-06-26 | Journal article
Contributors: Esraa Esam Alharasis; Fairouz Mustafa
Source: check_circle
Crossref

Corporates’ monitoring costs of fair value disclosures in pre- versus post-IFRS7 era: Jordanian financial business evidence

Cogent Business & Management
2023-12-12 | Journal article
Contributors: Esraa Esam Alharasis; Manal Alidarous; Abeer F. Alkhwaldi; Hossam Haddad; Nidal Alramahi; Husni K. Al-Shattarat
Source: check_circle
Crossref

The moderating impact of auditor industry specialisation on the relationship between fair value disclosure and audit fees: empirical evidence from Jordan

Asian Review of Accounting
2023-03-20 | Journal article
Contributors: Esraa Esam Alharasis; Maria Prokofieva; Colin Clark
Source: check_circle
Crossref

Auditor industry expertise and external audit prices: empirical evidence from Amman Stock Exchange-listed companies

Asian Journal of Accounting Research
2023-01-24 | Journal article
Contributors: Esraa Esam Alharasis; Manal Alidarous; Fouad Jamaani
Source: check_circle
Crossref

The impact of ownership structure and corporate governance on capital structure of jordanian industrial companies

WSEAS Transactions on Business and Economics
2022 | Journal article
Contributors: Shehadeh, M.; Alharasis, E.E.; Haddad, H.; Hasan, E.F.
Source: check_circle
Web of Science Researcher Profile Sync

Towards an Understanding of FinTech Users’ Adoption: Intention and e-Loyalty Post-COVID-19 from a Developing Country Perspective

Sustainability
2022-10 | Journal article | Author
Contributors: Abeer Alkhwaldi; Esraa Esam Alharasis; Maha Shehadeh; Ibrahim A. Abu-AlSondos; Mohammad Salem Oudat; Anas Bani Atta
Source: check_circle
Multidisciplinary Digital Publishing Institute
grade
Preferred source (of 2)‎

Reimbursement Costs of Auditing Financial Assets Measured by Fair Value Model in Jordanian Financial Firms’ Annual Reports

Sustainability
2022-08 | Journal article | Author
Contributors: Esraa Esam Alharasis; Ahmad Saleem Tarawneh; Maha Shehadeh; Hossam Haddad; Ahmad Marei; Elina F. Hasan
Source: check_circle
Multidisciplinary Digital Publishing Institute
grade
Preferred source (of 3)‎

Fair value accounting and audit fees: The moderating effect of the global financial crisis in Jordan

Asian Academy of Management Journal of Accounting and Finance
2022-07-29 | Journal article
Part of ISSN: 1823-4992
Part of ISSN: 2180-4192
Contributors: Esraa Esam Alharasis
Source: Self-asserted source
Esraa Esam Alharasis
grade
Preferred source (of 2)‎

The combined impact of IFRS mandatory adoption and institutional quality on the IPO companies’ underpricing

Journal of Financial Reporting and Accounting
2022-05-17 | Journal article
Part of ISSN: 1985-2517
Part of ISSN: 1985-2517
Source: Self-asserted source
Esraa Esam Alharasis
grade
Preferred source (of 2)‎

Abnormal Monitoring Costs Charged for Auditing Fair Value Model: Evidence from Jordanian Finance Industry

Sustainability
2022-03 | Journal article | Author
Contributors: Esraa Esam Alharasis; Hossam Haddad; Maha Shehadeh; Ahmad Saleem Tarawneh
Source: check_circle
Multidisciplinary Digital Publishing Institute
grade
Preferred source (of 4)‎

External Audit Fees and Fair Value Disclosures among Jordanian Listed Companies: Does the Type of Corporate Industry Matter?

Asian Journal of Business and Accounting
2021 | Journal article
EID:

2-s2.0-85128207523

Part of ISSN: 21803137 19854064
Contributors: Alharasis, E.E.; Clark, C.; Prokofiev, M.
Source: Self-asserted source
Esraa Esam Alharasis via Scopus - Elsevier
grade
Preferred source (of 2)‎

Peer review (82 reviews for 23 publications/grants)

Review activity for Applied economics letters. (1)
Review activity for Applied economics. (2)
Review activity for Asia-Pacific journal of accounting & economics. (2)
Review activity for Asian journal of accounting research. (3)
Review activity for BBR. Brazilian Business Review. (1)
Review activity for Blockchain. (1)
Review activity for Cogent business & management. (6)
Review activity for Cogent economics & finance. (1)
Review activity for Heliyon. (5)
Review activity for International journal of emerging markets. (7)
Review activity for International journal of finance & economics : (2)
Review activity for International journal of law and management. (9)
Review activity for Journal of applied accounting research. (2)
Review activity for Journal of economic criminology. (2)
Review activity for Journal of family business management. (13)
Review activity for Journal of financial reporting & accounting. (6)
Review activity for Journal of general management. (1)
Review activity for Journal of international management. (1)
Review activity for Journal of organizational change management. (1)
Review activity for Journal of risk and financial management. (8)
Review activity for Journal of sustainable finance & investment. (2)
Review activity for Managerial auditing journal. (2)
Review activity for Review of accounting and finance (4)