Ahmad Ahed Ahmad Bader

@bau.edu.jo

Department of Financial and Administrative Sciences, Aqaba University College
Al-Balqa Applied University

https://researchid.co/ahmadbader

RESEARCH, TEACHING, or OTHER INTERESTS

Accounting, Business, Management and Accounting, General Business, Management and Accounting

Scopus Publications

Scholar Citations

Scholar h-index

Scholar i10-index

Scopus Publications

Predicting Risk of and Motives behind Fraud in Financial Statements of Jordanian Industrial Firms Using Hexagon Theory
Ahmad Ahed Bader, Yousef A. Abu Hajar, Sulaiman Raji Sulaiman Weshah, and Bisan Khalil Almasri
MDPI AG
This study intends to identify the motives that lead to increasing or fighting the fraud risk in the Financial Statements (FSs) of industrial companies whose shares are traded in regulated and unregulated markets at the Amman Stock Exchange (ASE) based on the Hexagon theory, which divides the motives for fraud into six factors. The study relied on secondary data to collect and measure the study variables by extracting them from the annual reports that were published by those companies on the website of the ASE during the period of 2012–2017. The collected data were analyzed using the logistic regression model on the SPSS program. The results confirmed that the return on assets (ROA), percentage of independent members in audit committees, and tone-related party transactions had a statistically significant relationship with predicted fraudulent FSs, where these three variables belong to pressure, opportunity, and collusion fraud motives, respectively. Thus, it is worth mentioning that this study is distinguished from previous studies that examined the issue of fraud in Jordanian companies by detecting the motives of fraud according to the Fraud Hexagon theory. Moreover, some of the fraud motives were measured using new variables such as a change in inventory, the age of auditing committee’s members, and tone-related party transactions.

Big Data’s Sustainable Impact on the Future Responsibilities of Accountants
Saqer Al-Tahat, Sulaiman Weshah, Abdelrazaq Altal, Saqer Abu-Erbaiea, Ahmad Bader, and Ahmad Bawaneh
Springer Nature Singapore

Harmonizing ABC System with ERP System for Operational Effectiveness Improvement during Covid-19 Pandemic
Sulaiman Weshah, Mohammad Almari, Ahmad Bader, Manal Abughniem, Mohammad Al Aishat, and Mohammad Humeedat
IEEE
Relying on modern technological systems has always been one of the most important means used to mitigate the negative effects of crises facing the economies of countries, especially if these systems are harmonized and integrated to achieve a competitive advantage for the company and improve operational effectiveness. The aim of this study is to measure the impact of harmonizing activity-based-costing system with enterprise resource planning in improving the operational effectiveness of manufacturing companies listed on the Amman Stock Exchange by implementing industry type as a mediating variable. In order to achieve the study objectives, a designed questionnaire was developed and distributed to specialists in the accounting department, enterprise resource planning system managers, and costing managers within the study population. The study revealed that industry type as a mediating variable has modified the role of enterprise resource planning system integration with the activity-based-costing system in improving operations effectiveness, especially in the food, supplies, and agricultural sectors, and it is recommended for managers to develop and improve their current systems by attracting software specialists to build the integration between information systems.

The quality of financial reports in the risks of electronic accounting information systems in the jordanian commercial banks

The quality of financial reports in the risks of electronic accounting information systems in the Jordanian commercial banks

RECENT SCHOLAR PUBLICATIONS

Big data’s sustainable impact on the future responsibilities of accountants
S Al-Tahat, S Weshah, A Altal, S Abu-Erbaiea, A Bader, A Bawaneh
Information and Communication Technology in Technical and Vocational 2024

The Role of Internal Control as a Moderator in the Relationship between Operating Efficiency and Non-performing Loans in Jordanian Banks.
B Almasri, AA Bader, D Sunoco, L Warrad
Journal of Xi'an Shiyou University 66 (06), 86-95 2023

Harmonizing ABC system with ERP system for operational effectiveness improvement during Covid-19 Pandemic
S Weshah, M Almari, A Bader, M Abughniem, M Al Aishat, M Humeedat
2022 International Conference on Business Analytics for Technology and 2022

Fraud Inference Investigation within Tourism Sector in Jordan.
O JAWABREH, A BADER, M SALEH, AMA ALRABEI
Journal of Economic & Management Perspectives 12 (1) 2018

The quality of financial reports in the risks of electronic accounting information systems in the Jordanian commercial banks
MALIA Sameer Ahmed AL-Amro, Mahmoud Barakat Alnawaiseh, Ahmad Ahed Bader
International Journal of Economic Research 14 (9), 107-122 2017

Evidence on the Extent of Cosmetic Earnings and Revenues Management by Jordanian Companies
AA Bader, MM Saleh
International Journal of Economics and Financial Issues 7 (3), 20-30 2017

The Role of Financial Analysis Tools in Granting Loans. A Field study on Banks Operating within Aqaba Special Economic Zone
AM Saleh, LAM Alkasasbeh, AA Bader
International Journal of Academic Research in Accounting, Finance and 2017

MOST CITED SCHOLAR PUBLICATIONS

Evidence on the Extent of Cosmetic Earnings and Revenues Management by Jordanian Companies
AA Bader, MM Saleh
International Journal of Economics and Financial Issues 7 (3), 20-30 2017
Citations: 9

Fraud Inference Investigation within Tourism Sector in Jordan.
O JAWABREH, A BADER, M SALEH, AMA ALRABEI
Journal of Economic & Management Perspectives 12 (1) 2018
Citations: 7