Taha Almarayeh

The American University of Madaba, Accounting, Faculty Member

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Dr. Taha completed his Bachelor and Master’s Degree in Accounting. His Ph.D. was on earnings management and corporate governance from the University of Santiago de Compostela in January 2019. He was awarded a master scholarship (€ 22,000) from the ERASMUS program -European Union, which had been held at the University of Santiago de Compostela. Currently. Dr. Taha is working in the accounting department at American University of madaba. He was a member of the European accounting association in 2017. His research interests include Audit quality, Corporate governance, and earnings management. So far, Dr Taha’s Publications appear in Spanish Accounting Review.

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Papers by Taha Almarayeh

¿Influye la calidad de la auditoría en la gestión de resultados en los mercados emergentes? Evidencia de Jordania

This study investigates whether some audit quality attributes are capable to restrict earnings ma... more This study investigates whether some audit quality attributes are capable to restrict earnings management in a developing country, Jordan, whose cultural, economic and institutional context is very different from most previously analyzed countries context. Generalized least square regression (GLS) was used to study the association between two audit quality attributes (auditor size and audit fees) and discretionary accruals, as a proxy of earnings management, for a sample of industrial firms listed on the Amman Stock Exchange during the period 2012 2016. The findings are consistent with the expectation that in emerging countries external audit can function differently from that in Anglo-Saxon and West-European countries with regard to its role in restricting earnings management and indicate that, given the institutional environment in Jordan, auditor size and audit fees have no significant effect on earnings management. This study provides readers with information about if and how the institutional setting influences the relationship between audit quality and earnings management. Furthermore, it presents new evidence regarding the moderating effect of the level of audit fees on their relation with earnings management. This studys findings could provide valuable information to regulators and standards setters, both in Jordan and other countries with a similar economic and institutional environment, which can help in preventing earnings management practices.

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The role of audit committees in mitigating earnings management: evidence from Jordan

Journal of accounting in emerging economies, Jan 13, 2022

PurposeThis study examines the relationship between audit committees (ACs) and earnings managemen... more PurposeThis study examines the relationship between audit committees (ACs) and earnings management (EM) in the developing country context of Jordan. In particular, it investigates whether audit committee attributes, including their size, independence, expertise and meetings, are able to restrict discretionary accruals as a proxy for EM.Design/methodology/approachThe generalized least square (GLS) regression was used to study the association between audit committee attributes and discretionary accruals, as a proxy of EM, for a sample of industrial firms listed on the Amman Stock Exchange (ASE) during the period 2012–2020. Data were obtained from the firms' annual reports.FindingsThe regression results indicate that audit committee independence is the only audit committee attribute that seems to improve the effectiveness of ACs, in that it is significantly associated with less EM, while other audit committee attributes that were tested do not show statistically significant associations.Research limitations/implicationsIn emerging markets, like Jordan, ACs may not be an efficient monitoring mechanism; therefore, it can be argued that the prediction made by the agency theory about the role of ACs in mitigating opportunistic EM activities does not necessarily apply to all contexts.Practical implicationsA better understanding of audit committee effectiveness in developing countries could help regulators in these countries assess the impact of planned corporate governance (CG) reforms and to better monitor and enhance the performance of ACs.Social implicationsIn a setting characterized by closely held companies, high power distance and low demand for high-quality CG mechanisms, this study contributes to understanding how this business system operates, and how improving CG mechanisms could be successful in such cultures.Originality/valueThis study investigates the under-researched relationship between audit committee characteristics and EM in developing countries. In so doing, it aims to provide new insights into this relationship within the developing context case of Jordan, including if and how the institutional setting influences this relationship.

Does audit quality influence earnings management in emerging markets? Evidence from Jordan

Revista de Contabilidad, 2020

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Transfer pricing applicability: Perceptions of the tax professionals

Corporate Governance and Organizational Behavior Review, 2023

Recently, transfer pricing (TP) regulation was introduced in Jordan for the first time in the cou... more Recently, transfer pricing (TP) regulation was introduced in Jordan for the first time in the country's history (Income and Sales Tax Department [ISTD], 2021). This research evaluates the overall awareness of tax professionals on TP and its applicability in the early stage of its implementation. This is mainstream accounting research that adopts the quantitative research approach to collect data. In this context, a research questionnaire consisting of 29 items was designed and distributed to TP specialists to investigate four key aspects of TP applicability and impact. The results of the study revealed that the majority of respondents have a good level of understanding of the TP regulation and the concept itself. In terms of the applicability of TP, the results revealed that less experience in how to implement the TP regulation has been gained so far due to insufficient training. It was also indicated that digitalized systems have a significant role in filing TP transactions efficiently. According to the tax professionals' perceptions, TP has been shown to have a possible influence on lowering the overall tax burden and tackling tax evasion, which leads to increased compliance with the tax law. Statistically, it has been revealed that the perceptions of the tax professionals in Jordan towards the awareness, applicability, and implementation of the TP regulation were not significantly differentiated according to their demographical and professional characteristics. Finally, this research concludes with practical implications and some recommendations for future studies.

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Exploring the relationship between corporate governance and firm's performance: Does political connection matter?

Journal of Corporate Accounting & Finance, Nov 6, 2022

The purpose of this research is to investigate the influence of corporate board and audit committ... more The purpose of this research is to investigate the influence of corporate board and audit committee characteristics on firm performance as measured by accounting‐based ratios (earnings per share, return on asset, and return on equity) as well as the market‐based measure (Tobin's Q). In addition, this research introduces political connections to examine whether it can moderate the relationship between corporate board characteristics and firm performance. The study reveals that a higher proportion of independent directors and CEO duality positively affected firm performance. However, board meetings and board financial experience have no affected firm performance. The study also shows that audit committee independence, audit committee size, and audit committee expertise are positively related to firm performance. In contrast, it finds no discernible impact of audit committee meetings on firm performance. Our findings also suggest that the beneficial influences of the corporate board, in terms of higher firm performance, are greater in firms with political connections. To the best of the researchers’ knowledge, this is almost certainly the first analysis to examine the relation between the corporate board, audit committee characteristics, and firm performance, and the moderating effect of political connection of this relationship.

The role of audit committees in mitigating earnings management: evidence from Jordan

Journal of Accounting in Emerging Economies

Does audit quality influence earnings management in emerging markets? Evidence from Jordan

Revista de Contabilidad, 2020

Este estudio investiga si algunos atributos de la calidad de auditoría son capaces de restringir ... more Este estudio investiga si algunos atributos de la calidad de auditoría son capaces de restringir la manipulación de resultados en un país en desarrollo, Jordania, cuyo contexto cultural, económico e institucional es muy diferente del contexto de los países analizados anteriormente. Se usó la regresión de mínimos cuadrados generalizada (GLS) para estudiar la asociación entre dos atributos de la calidad de auditoría (tamaño del auditor y honorarios de auditoría) y los ajustes por devengos discrecionales, como proxy de la manipulación de resultados, para una muestra de empresas industriales que cotizan en la Bolsa de valores de Amman durante el período 2012 - 2016. Los resultados son consistentes con la expectativa de que en los países emergentes la auditoría externa puede funcionar de manera diferente a la de los países anglosajones y de Europa occidental con respecto a su papel en la restricción de la manipulación de resultados e indican que, dado el entorno institucional en Jordania...

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Health, economic and social lifestyle: a rapid assessment of COVID-19: evidence from MENA countries

PSU Research Review, 2021

Purpose Middle Eastern and North African (MENA) countries are among the most affected regions glo... more Purpose Middle Eastern and North African (MENA) countries are among the most affected regions globally, which are expected also to be influenced significantly for an extended period. This paper aims to consider an attempt for a real-time evaluation of the colossal impact of the coronavirus (COVID-19) pandemic on health, economic and social sectors in MENA nations. Design/methodology/approach This paper draws from published academic studies. It is also based on the synthesis of news broadcasted and current media sources, government speeches and reports, as the novel COVID-19 situation is unfolding. The authors’ experiences investigating in this domain have also contributed to the research. Findings This investigation captures events on the novel COVID-19, as they are unfolding now. The study predicts that the COVID-19 pandemic will probably affect the general patterns of MENA people’s lifestyles. In addition, the COVID-19 epidemic will have a substantial influence on healthcare syste...

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¿Influye la calidad de la auditoría en la gestión de resultados en los mercados emergentes? Evidencia de Jordania

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The role of audit committees in mitigating earnings management: evidence from Jordan

Journal of accounting in emerging economies, Jan 13, 2022