I am an Associate Professor of Accounting at the University of Jordan with extensive academic and professional expertise. I earned my PhD in Accounting from the World Islamic Science University in 2015, focusing on fraud detection in financial statements, and hold an MBA from the University of Sharjah, alongside a bachelor’s degree in accounting from Yarmouk University.
My career includes significant roles in investment management and financial analysis, such as Regional Investment Manager for Al-Saud Group in the UAE and General Manager-Investment for East Coast Group in Dubai. My research focuses on topics like capital structure and financial failure prediction models, contributing to advancing knowledge in these areas.
I am certified as an EFQM evaluator and ISO 9001 lead auditor, with experience assessing prestigious awards like the Government Excellence Award and the Private Sector Excellence Award. I have also provided consultancy and training to organizations, including the Aq
EDUCATION
Phd Accounting
RESEARCH, TEACHING, or OTHER INTERESTS
Business, Management and Accounting, Multidisciplinary, General Business, Management and Accounting, Tourism, Leisure and Hospitality Management
Do Women on Boards Drive Corporate Sustainability? Evidence From the European Union Mohammad Aladwan, Husni Samara, Omar Alsinglawi, Ahmed A. Elamer, Maha W. Moustafa Corporate Social Responsibility and Environmental Management, 2025 Gender diversity in corporate governance plays a pivotal role in enhancing ethical decision‐making, transparency, and corporate sustainability. Despite ongoing policy efforts, gender disparities persist in leadership structures across the European Union, raising critical questions about the extent to which female participation influences sustainability practices and corporate accountability. This study examines the relationship between female board representation, executive gender diversity (EGD), and corporate sustainability reporting, focusing on publicly traded firms across 15 EU member states (excluding the United Kingdom) from 2016 to 2023. Using panel data from 4329 firm‐year observations, the study employs descriptive statistics, correlation analysis, multiple regression models, and two‐stage least squares estimation to assess the impact of gender diversity on sustainability disclosures while controlling for financial performance, ESG metrics, and firm‐specific governance factors. The findings reveal that female board representation positively influences corporate sustainability reporting, supporting the view that gender‐inclusive boards foster stronger ESG transparency. However, women in managerial and executive roles exhibit a negative association with sustainability disclosures, suggesting that institutional barriers, tokenism, and limited decision‐making power constrain their effectiveness. Additionally, firms with higher ESG scores and greater profitability demonstrate stronger sustainability disclosures, while larger firms (Log‐assets) face challenges in maintaining consistent reporting standards. These findings underscore the need for policy reforms that go beyond gender quotas to ensure substantive leadership opportunities for women. The study provides critical insights for policymakers, investors, and organizations, emphasizing the importance of inclusive governance and ESG‐driven corporate strategies to enhance sustainability performance.
Enhancing Predictive Accuracy through the Analysis of Banking Time Series: A Case Study from the Amman Stock Exchange S. Al Wadi, Omar Al Singlawi, Jamil J. Jaber, Mohammad H. Saleh, Ali A. Shehadeh Journal of Risk and Financial Management, 2024 This empirical research endeavor seeks to enhance the accuracy of forecasting time series data in the banking sector by utilizing data from the Amman Stock Exchange (ASE). The study relied on daily closed price index data, spanning from October 2014 to December 2022, encompassing a total of 2048 observations. To attain statistically significant results, the research employs various mathematical techniques, including the non-linear spectral model, the maximum overlapping discrete wavelet transform (MODWT) based on the Coiflet function (C6), and the autoregressive integrated moving average (ARIMA) model. Notably, the study’s findings encompass the comprehensive explanation of all past events within the specified time frame, alongside the introduction of a novel forecasting model that amalgamates the most effective MODWT function (C6) with a tailored ARIMA model. Furthermore, this research underscores the effectiveness of MODWT in decomposing stock market data, particularly in identifying significant events characterized by high volatility, which thereby enhances forecasting accuracy. These results hold valuable implications for researchers and scientists across various domains, with a particular relevance to the fields of business and health sciences. The performance evaluation of the forecasting methodology is based on several mathematical criteria, including the mean absolute percentage error (MAPE), the mean absolute scaled error (MASE), and the root mean squared error (RMSE).
Corporate Financial Performance and the Intervening Role of Energy Operating Costs: The Case of Jordanian Electricity Sector Mohammad Aladwan, Omar Alsinglawi, Omar M. Alhawatmeh, Mohammad Almaharmeh International Journal of Energy Economics and Policy, 2023 This paper analyzes the impact of financial performance reported data on market value. The study was conducted on electricity companies for the period 2011 to 2021. The study also empirically analysis the intervening role for oil and gas as operating costs on this relationship. The empirical analysis involved testing the direct effect for company size (TA), profitability (ROE), debt (DR), liquidity (CR) and oil and gas price (OG-P) as independent variables on market value measured by price to book value (P-BV) as dependent variable. Several statistical test were used in the study comprise correlation, simple and multiple regression through Ordinary Least Square (OLS) in order to verify the effect of independent and mediating variables on the dependent variable. The main findings based on correlation, simple and multiple regression can be summarized as follows: independent variables namely ROE, CR and the mediating variable OG-P were found statistically significant and justified the change in market value; other factors TA and DR failed to prove any effect on market value of companies. The oil and gas costs confirmed their impact on market value as single variables effect and joint variable effect.
Predicting fraudulent financial statements using fraud detection models Academy of Strategic Management Journal, 2021
Forecasting earnings of firm’s listed in ASE using ARIMA model Italian Journal of Pure and Applied Mathematics, 2019
THE APPLICABILITY OF TARGET COSTING IN JORDANIAN HOTELS INDUSTRY Academy of Accounting and Financial Studies Journal, 2018
The effect of compulsory motor law amendments on financial performance of Jordanian's insurance companies International Journal of Applied Business and Economic Research, 2017
RECENT SCHOLAR PUBLICATIONS
Do women on boards drive corporate sustainability? Evidence from the European Union M Aladwan, H Samara, O Alsinglawi, AA Elamer, MW Moustafa Corporate Social Responsibility and Environmental Management 32 (6), 8144-8160 , 2025 2025 Citations: 16
Reporting Standards in Mitigating Risks and Enhancing Value for Jordanian E Alqisi, O Alsinglawi, A Shakour Bridging Digital Innovation and Technology for Business Transformation … , 2025 2025 Citations: 1
Managerial Accounting and Risk Management: The Role of Accounting in Identifying and Mitigating Corporate Risks A Shkoor, O Alsinglawi, AM Alqhzzawi Asian Journal of Management, Entrepreneurship and Social Science 5 (03), 32-48 , 2025 2025 Citations: 1
Comparison of the stability and presentation of revenues during the application of IAS 18 and after the application of IFRS 15: Evidence from Jordanian services and industries … OM Alhawtmeh, M Aladwan, O Alsinglawi, S Awad International Journal of Innovative Research and Scientific Studies 8 (3 … , 2025 2025 Citations: 3
Exploring the Speed of Adjustment in Gold Price Volatility Risk with Brent Oil, Silver, and Interest Rates JJ Jaber, MH Saleh, A Al-Gasaymeh, AM Rawashdeh, O Alsinglawi, ... International Conference on National Institutions’ Role in Confronting … , 2024 2024
Utilizing Benford's Law to Spot Earning and Revenue Management Practices in Jordanian’s Listed Companies O Alsinglawi, M Aladwan, E Alqisi, JJ Jabe International Conference on Technology and Innovation Management, 379-387 , 2024 2024
The Role of International Financial Reporting Standards in Mitigating Risks and Enhancing Value for Jordanian Insurance Companies E Alqisi, O Alsinglawi, A Shakour, NA Darwish, JJ Jaber International Conference on Technology and Innovation Management, 327-334 , 2024 2024 Citations: 1
Artificial Intelligence Models for Predicting Second Day Index Returns on the Saudi Stock Exchange (Tadawul) Through FinTech Approach O Alsinglawi, JJ Jaber, A Al-Gasaymeh, J AlShaqsi International Conference on Technology and Innovation Management, 343-350 , 2024 2024
Enhancing predictive accuracy through the analysis of banking time series: a case study from the Amman stock exchange S Al Wadi, O Al Singlawi, JJ Jaber, MH Saleh, AA Shehadeh Journal of Risk and Financial Management 17 (3), 98 , 2024 2024 Citations: 13
Compliance for preparation of reports with respect to international standards required by government agencies OM Al-Hawtmeh, M Aladwan, O Alsinglawi Remittances Review 8 (4) , 2023 2023 Citations: 1
Forecasting Economic Growth and Movements with Wavelet Transform and ARIMA Model EA Saddam Alwadi3, Mohammad Aladwan2, Omar Alsinglawi1 Applied Mathematics & Information Sciences 17 (5), 817-828 , 2023 2023
Corporate financial performance and the intervening role of energy operating costs: the case of Jordanian electricity sector MS Aladwan, O Al Singlawi, OM Alhawatmeh, MI Almaharmeh International Journal of Energy Economics and Policy 13 (5), 202-212 , 2023 2023 Citations: 1
THE IMPLICATIONS OF DEBT FINANCING POLICY ON FIRM’S CORPORATE PERFORMANCE M Aladwan, O Alsinglawi, O Alhawatmeh, M Almaharmeh 2023 Citations: 3
Revenue's Forecasting of Aqaba Ports Company Using Wavelet Transform and ARIMA Models OM Al-Rawashdeh, O ALsinglawi, A Bara’ah, MH Saleh, F Al-Rawashdeh Przestrzeń Społeczna (Social Space) 22 (1), 143-160 , 2022 2022 Citations: 3
Predicting fraudulent financial statements using fraud detection models MMA Saleh, M Aladwan, O Alsinglawi, MO Salem Academy of Strategic Management Journal, suppl. Special 20 (3), 1-17 , 2021 2021 Citations: 65
Exploring Stock Market Variables and Weighted Market Price Index: The Case of Jordan M ALADWAN, M ALMAHARMEH, O ALSINGLAWI Journal of Asian Finance, Economics and Business 8 (3), 0977–0985 , 2021 2021 Citations: 3
Predicting Jordanian’s GDP Based on ARIMA Modeling’ O Alsinglawi, S Alwadi, M Aladwan, M Saleh Italian Journal of Pure and Applied Mathematics 41 , 2019 2019 Citations: 4
The Effect of Invisible Intangibles on Volatility of Stock Prices Alsinglawi, O., Aladwan, M. Modern Applied Science 12 (11), 290-300 , 2018 2018 Citations: 9
THE APPLICABILITY OF TARGET COSTING IN JORDANIAN HOTELS INDUSTRY Aladwan, M., Alsinglawi, O., Alhawatmeh, O. Academy of Accounting and Financial Studies Journal 22 (3) , 2018 2018 Citations: 31
Forecasting Earnings of Firm's Listed in ASE Using ARIMA Model SA Omar Alsinglawi,Mohammad Aladwan, Bassam Bouqalieh italian journal of applied mathmatics , 2018 2018
MOST CITED SCHOLAR PUBLICATIONS
Predicting fraudulent financial statements using fraud detection models MMA Saleh, M Aladwan, O Alsinglawi, MO Salem Academy of Strategic Management Journal, suppl. Special 20 (3), 1-17 , 2021 2021 Citations: 65
USING ALTMAN'S Z-SCORE MODEL TO PREDICT THE FINANCIAL FAILURE OF HOSPITALITY COMPANIES-CASE OF JORDAN JAWABREH, O., AL RAWASHDEH, F., Alsinglawi, O. International Journal of Information, Business and Management, 141-176 , 2017 2017 Citations: 36
THE APPLICABILITY OF TARGET COSTING IN JORDANIAN HOTELS INDUSTRY Aladwan, M., Alsinglawi, O., Alhawatmeh, O. Academy of Accounting and Financial Studies Journal 22 (3) , 2018 2018 Citations: 31
The existence of fraud indicators in insurance industry: Case of Jordan FM Al Rawashdeh, O Al Singlawi International Journal of Economics and Financial Issues 6 (6), 168-176 , 2016 2016 Citations: 17
Do women on boards drive corporate sustainability? Evidence from the European Union M Aladwan, H Samara, O Alsinglawi, AA Elamer, MW Moustafa Corporate Social Responsibility and Environmental Management 32 (6), 8144-8160 , 2025 2025 Citations: 16
Enhancing predictive accuracy through the analysis of banking time series: a case study from the Amman stock exchange S Al Wadi, O Al Singlawi, JJ Jaber, MH Saleh, AA Shehadeh Journal of Risk and Financial Management 17 (3), 98 , 2024 2024 Citations: 13
The Effect of Invisible Intangibles on Volatility of Stock Prices Alsinglawi, O., Aladwan, M. Modern Applied Science 12 (11), 290-300 , 2018 2018 Citations: 9
Company’s Characteristics and Capital Structure “An Empirical Study on Listed Insurance Companies in Jordan” Alsinglawi, O., Aladwan, M. Journal of Management Research 8 (2), 103-118 , 2016 2016 Citations: 9
The Applicability of Balanced Scorecard in Evaluating Governmental Strategic Performance “The Case of ASEZA-Jordan “ Aladwan, M., Alsinglawi, O. European Journal of Economics, Finance and Administrative Sciences , 2016 2016 Citations: 5
Predicting Jordanian’s GDP Based on ARIMA Modeling’ O Alsinglawi, S Alwadi, M Aladwan, M Saleh Italian Journal of Pure and Applied Mathematics 41 , 2019 2019 Citations: 4
Comparison of the stability and presentation of revenues during the application of IAS 18 and after the application of IFRS 15: Evidence from Jordanian services and industries … OM Alhawtmeh, M Aladwan, O Alsinglawi, S Awad International Journal of Innovative Research and Scientific Studies 8 (3 … , 2025 2025 Citations: 3
THE IMPLICATIONS OF DEBT FINANCING POLICY ON FIRM’S CORPORATE PERFORMANCE M Aladwan, O Alsinglawi, O Alhawatmeh, M Almaharmeh 2023 Citations: 3
Revenue's Forecasting of Aqaba Ports Company Using Wavelet Transform and ARIMA Models OM Al-Rawashdeh, O ALsinglawi, A Bara’ah, MH Saleh, F Al-Rawashdeh Przestrzeń Społeczna (Social Space) 22 (1), 143-160 , 2022 2022 Citations: 3
Exploring Stock Market Variables and Weighted Market Price Index: The Case of Jordan M ALADWAN, M ALMAHARMEH, O ALSINGLAWI Journal of Asian Finance, Economics and Business 8 (3), 0977–0985 , 2021 2021 Citations: 3
Forecasting earnings of firm’s listed in ASE using ARIMA model O Alsinglawi, S Al Wadi, M Aladwan, B Bouqaleh Ital. J. Pure Appl. Math 42, 376-387 , 2016 2016 Citations: 3
Reporting Standards in Mitigating Risks and Enhancing Value for Jordanian E Alqisi, O Alsinglawi, A Shakour Bridging Digital Innovation and Technology for Business Transformation … , 2025 2025 Citations: 1
Managerial Accounting and Risk Management: The Role of Accounting in Identifying and Mitigating Corporate Risks A Shkoor, O Alsinglawi, AM Alqhzzawi Asian Journal of Management, Entrepreneurship and Social Science 5 (03), 32-48 , 2025 2025 Citations: 1
The Role of International Financial Reporting Standards in Mitigating Risks and Enhancing Value for Jordanian Insurance Companies E Alqisi, O Alsinglawi, A Shakour, NA Darwish, JJ Jaber International Conference on Technology and Innovation Management, 327-334 , 2024 2024 Citations: 1
Compliance for preparation of reports with respect to international standards required by government agencies OM Al-Hawtmeh, M Aladwan, O Alsinglawi Remittances Review 8 (4) , 2023 2023 Citations: 1
Corporate financial performance and the intervening role of energy operating costs: the case of Jordanian electricity sector MS Aladwan, O Al Singlawi, OM Alhawatmeh, MI Almaharmeh International Journal of Energy Economics and Policy 13 (5), 202-212 , 2023 2023 Citations: 1
Publications
I am an Associate Professor of Accounting at the University of Jordan with extensive academic and professional expertise. I earned my PhD in Accounting from the World Islamic Science University in 2015, focusing on fraud detection in financial statements, and hold an MBA from the University of Sharjah, alongside a bachelor’s degree in accounting from Yarmouk University.
My career includes significant roles in investment management and financial analysis, such as Regional Investment Manager for Al-Saud Group in the UAE and General Manager-Investment for East Coast Group in Dubai. My research focuses on topics like capital structure and financial failure prediction models, contributing to advancing knowledge in these areas.
I am certified as an EFQM evaluator and ISO 9001 lead auditor, with experience assessing prestigious awards like the Government Excellence Award and the Private Sector Excellence Award. I have also provided consultancy and training to organizations, including the Aqaba Special Economic Zone Authority, on institutional development and excellence.
With certifications such as CFAM, LIFA, and CIM, I bring a blend of academic insight and practical expertise, focusing on finance, investment, and business strategy. My work reflects a commitment to fostering continuous improvement and innovation across sectors.
