Elina Fathi Hasan

@meu.edu.jo

Assistant professor, Financial and Accounting Sciences Department,Faculty of Business
Middle East University

Elina Fathi Hasan


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https://researchid.co/ehasan82
Dr. Elina Hasan is a seasoned professional with a diverse background spanning academia, the financial sector, and consultancy. With over 18 years of experience in roles ranging from Senior Manager at Global Investment House L.L.C. to Assistant Professor of Accounting, she brings a wealth of knowledge and expertise to the table.

Her academic journey, marked by a PhD in Accounting from The World Islamic Science & Education University, a Master's degree in Accounting from the University of Jordan, and a Bachelor's degree in Accounting from Yarmouk University, underscores her commitment to academic excellence, in addition to several professional courses.

In addition to her academic pursuits, Dr. Elina has been actively involved in conducting feasibility studies and providing consultancy services. Her tenure at renowned financial institutions such as Arab Banking Co-operation Investment and The Housing Bank for Trade and Finance has equipped her with a deep understanding of financial mark

RESEARCH, TEACHING, or OTHER INTERESTS

Accounting, General Business, Management and Accounting
15

Scopus Publications

510

Scholar Citations

10

Scholar h-index

10

Scholar i10-index

Scopus Publications

  • Digital transformation and technological capabilities in achieving sustainable development goals in emerging countries
    Ahmad Ali Atieh, Areej Faeik Hijazin, Sajead Mowafaq Alshdaifat, Elina F. Hasan
    Discover Sustainability, 2026
  • Digital Innovations and ESG Disclosure: Does Policy Stability Matter?
    Elina F. Hasan, Sajead Mowafaq Alshdaifat, Mushtaq Yousif Alhasnawi, Noor Hidayah Ab Aziz, Abbas Gatea Atiyah
    Lecture Notes in Networks and Systems, 2026
  • Emerging technologies in accounting and finance field: A bibliometric review and agenda for future research
    Sajead Mowafaq Alshdaifat, Mushtaq Yousif Alhasnawi, Esraa Esam Alharasis, Noor Hidayah Ab Aziz, Elina F. Hasan, et al.
    SN Business and Economics, 2026
  • Audit quality moderating effect on the relationship between earnings management and ESG reporting in the Jordanian banking industry
    Esraa Esam Alharasis, Sajead Mowafaq Alshdaifat, Taha Almarayeh, Elina F. Hasan, Radhi Al-Hamadeen
    Discover Sustainability, 2025
  • From Responsibility to Returns: How ESG and CSR Drive Investor Decision Making in the Age of Sustainability
    Areej Faeik Hijazin, Sajead Mowafaq Alshdaifat, Ahmad Ali Atieh, Elina F. Hasan
    Journal of Risk and Financial Management, 2025
    This paper examines the moderating role of corporate social responsibility (CSR) on the relationship between environmental, social, and governance (ESG) dimensions and investor decision-making in Jordan. Data were collected using a structured questionnaire designed for institutional investors and financial analysts, capturing perceptions of ESG, CSR, and investment behavior. A stratified random sample of 350 professionals across the financial, industrial, and service sectors was surveyed. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings show that environmental and social dimensions have positive effects on investor decisions, with governance dimensions having a negative effect. Notably, CSR has a negative moderating effect on the governance dimensions and investor decision, with no observed statistical moderating effect for environmental or social dimensions. This research unravels the multidimensional role of CSR in building the ESG-investor decision interface and identifies a counterintuitive negative moderating impact of CSR on governance, contributing to the existing literature on sustainability alignment in emerging markets. The results offer practical implications for companies aiming to attract sustainability-oriented investors by indicating the necessity for an integrated and genuine CSR and ESG approach.
  • The Role of Organizational Culture in Digital Transformation and Modern Accounting Practices Among Jordanian SMEs
    Elina F. Hasan, Mohammad Abdalkarim Alzuod, Khalid Hasan Al Jasimee, Sajead Mowafaq Alshdaifat, Areej Faeik Hijazin, et al.
    Journal of Risk and Financial Management, 2025
    This study investigates the impact of digital transformation on modern accounting practices among Jordanian SMEs, focusing on the moderating role of organizational culture. Digital transformation using AI, blockchain, and cloud computing improves operational efficiency, real-time financial reporting, and decision making. However, the integration of these technologies poses challenges such as skill gaps, cost constraints, and cultural resistance. A quantitative survey of 480 employees in managerial roles from Jordanian SMEs shows that organizational culture plays a dual role as a driver and moderator of digital transformation. The findings confirm the role of digital transformation in reshaping modern accounting practices. Also, this study shows that to get the most out of digital transformation in accounting, a culture of innovation and continuous learning is required.
  • Integrating forensic accounting in education and practices to detect and prevent fraud and misstatement: case study of Jordanian public sector
    Esraa Esam Alharasis, Hossam Haddad, Mohammad Alhadab, Maha Shehadeh, Elina F. Hasan
    Journal of Financial Reporting and Accounting, 2025
    Purpose This study aims to examine the degree of consciousness of forensic accounting (FA) in Jordan. This study surveys practitioners and academicians about their views and thoughts toward the expected role of using FA techniques to detecting and preventing fraud practices and shedding more light on advantages and obstacles of using the FA techniques. Design/methodology/approach To collect the data, a questionnaire was constructed and distributed to the study population which consists of accounting academics, students and accounting practitioners. Findings The results of this study show evidence that both students and professionals have a lower level of awareness on the FA concept and its importance. The results also confirm there is a significant correlation between, fraud prevention and detection, advantages of the application of FA, the training courses toward the application of FA and the application of FA in the context of Jordan. It has also been confirmed that there is a number of significant factors hinders this implementation in Jordan. Research limitations/implications The findings of this study offer many policy implications for regulators and policymakers on the needed relevant information to address and implement FA in education and practice, thereby activating the FA concept in Jordan. Originality/value The primary motivation of this study is driven by the limited and inconclusive research on the FA as a monitoring tool, notably there is a high possibility of fraud and misstatement practices due to the agency conflict. This study is the first of its kind to discuss this topic in the context of Jordan. The need to integrating the accounting education within accounting profession regarding FA becomes an urgent need to develop the awareness level of practitioners when it comes to practice of FA.
  • Implementing Accounting Information Systems using an Integrated TOE Framework: Evidence of Jordanian SMEs
    Esraa Esam Alharasis, Abeer F Alkhwaldi, Sajead Mowafaq Alshdaifat, Elina F. Hasan
    Wseas Transactions on Business and Economics, 2025
    This study examines the adoption of "Accounting Information Systems (AIS)" among 17,849 "small and medium-sized businesses (SMEs)" in Jordan using the "Technology-Organization-Environment (TOE)" paradigm. The results of 412 completed surveys indicate that relative advantage and compatibility have a greater impact on AIS usage than “security and privacy”. AIS adoption is significantly impacted by several organizational factors, including “corporate size, IT infrastructure, staff IT expertise, and top management support”. Adoption is positively impacted by client AIS complexity, but not by competition pressure. In order to foster a culture of critical decision-making for economic development, the study highlights the need for additional research on TOE components in developing nations, particularly in the Middle East and Jordan. For the benefit of legislators, regulators, and accounting experts, the suggested model seeks to elucidate the connection between TOE pressures and AIS adoption decisions. A technique for the successful implementation of AIS in Jordanian SMEs is proposed, since it is important to consider how AIS might add value to the company as technology develops.
  • Do key audit matter disclosures influence bank profitability and market value? Insights from emerging markets
    Sajead Mowafaq Alshdaifat, Jamileh Ali Mustafa, Asma’a Al-Amarneh, Elina F. Hasan, Areej Faeik Hijazin
    Banks and Bank Systems, 2025
    Type of the article: Research Article AbstractThis study examines the effect of disclosure of Key Audit Matters (KAM) on accounting and market performance of Jordanian banks listed on the Amman Stock Exchange over the period 2017–2024. The research is relevant because disclosure of audits is at the heart of winning the confidence of investors and corporate governance. The 13-bank panel data are used over the period of eight years, and fixed effects regression with robust clustered standard errors is employed. Two regressions are estimated: accounting performance in the form of return on assets (ROA) and market valuation in the form of Tobin’s Q. These results are suggestive of the fact that more disclosure of KAM has been negatively and significantly connected with ROA (β = –0.176, p < 0.05), implying short-term profitability constraints, but positively and significantly connected with Tobin’s Q (β = 0.285, p < 0.05), implying greater investor optimism and reduced information asymmetry. These results suggest that although KAM disclosures are not expected to directly improve profitability, they enhance market valuation through enhanced disclosure and governance. The results have policy implications for improving disclosure standards to enhance transparency and stability, and for banks to further work on strengthening the independence and qualifications of audit committees to drive performance improvements. AcknowledgmentThe authors would like to thank Middle East University, Amman, Jordan, for the full funding of this research.
  • Examining the Impact of E-Governance on the Performance of Corporations: A Case Study of Companies in Jordan
    Information Sciences Letters, 2023
  • Reimbursement Costs of Auditing Financial Assets Measured by Fair Value Model in Jordanian Financial Firms’ Annual Reports
    Esraa Esam Alharasis, Ahmad Saleem Tarawneh, Maha Shehadeh, Hossam Haddad, Ahmad Marei, et al.
    Sustainability Switzerland, 2022
  • Creative Accounting Determinants and Financial Reporting Quality: Systematic Literature Review
    Ibtihal A. Abed, Nazimah Hussin, Mostafa A. Ali, Hossam Haddad, Maha Shehadeh, et al.
    Risks, 2022
  • The Impact of Ownership Structure and Corporate Governance on Capital Structure of Jordanian Industrial Companies
    Maha Shehadeh, Esraa Esam Alharasis, Hossam Haddad, Elina F. Hasan
    Wseas Transactions on Business and Economics, 2022
  • The Effect of Artificial Intelligence on Service Quality and Customer Satisfaction in Jordanian Banking Sector
    Reem Al-Araj, Hossam Haddad, Maha Shehadeh, Elina Hasan, Mohammad Yousef Nawaiseh
    Wseas Transactions on Business and Economics, 2022
  • INVESTIGATING THE INFLUENCE OF FINANCIAL INDICATORS ON STOCK RETURNS IN THE PRESENCE OF THE COVID-19 PANDEMIC
    Ammar Yaser Almansour, Elina F Hasan, Ghassan Ahmad Abu Matar, Yaser Mansour Almansour, Hossam Haddad
    Asian Economic and Financial Review, 2022

RECENT SCHOLAR PUBLICATIONS

  • Digital transformation and technological capabilities in achieving sustainable development goals in emerging countries
    AA Atieh, AF Hijazin, SM Alshdaifat, EF Hasan
    Discover Sustainability , 2026
    2026
    Citations: 1
  • Digital Innovations and ESG Disclosure: Does Policy Stability Matter?
    EF Hasan, SM Alshdaifat, MY Alhasnawi, NHA Aziz, AG Atiyah
    International Multi-Disciplinary Conference-Integrated Sciences and … , 2025
    2025
  • Emerging technologies in accounting and finance field: A bibliometric review and agenda for future research
    SM Alshdaifat, MY Alhasnawi, EE Alharasis, NH Ab Aziz, EF Hasan, ...
    SN Business & Economics 6 (1), 2 , 2025
    2025
    Citations: 7
  • Audit quality moderating effect on the relationship between earnings management and ESG reporting in the Jordanian banking industry
    EE Alharasis, SM Alshdaifat, T Almarayeh, EF Hasan, R Al-Hamadeen
    Discover Sustainability 6 (1), 973 , 2025
    2025
    Citations: 8
  • From responsibility to returns: How ESG and CSR drive investor decision making in the age of sustainability
    AF Hijazin, SM Alshdaifat, AA Atieh, EF Hasan
    Journal of Risk and Financial Management 18 (8), 406 , 2025
    2025
    Citations: 17
  • The role of organizational culture in digital transformation and modern accounting practices among Jordanian SMEs
    EF Hasan, MA Alzuod, KH Al Jasimee, SM Alshdaifat, AF Hijazin, ...
    Journal of Risk and Financial Management 18 (3), 147 , 2025
    2025
    Citations: 85
  • Integrating forensic accounting in education and practices to detect and prevent fraud and misstatement: case study of Jordanian public sector
    EE Alharasis, H Haddad, M Alhadab, M Shehadeh, EF Hasan
    Journal of Financial Reporting and Accounting 23 (1), 100-127 , 2025
    2025
    Citations: 56
  • Implementing accounting information systems using an integrated TOE framework: Evidence of Jordanian SMEs
    E Alharasis, AF Alkhwaldi, SM Alshdaifat, EF Hasan
    WSEAS Transactions on Business and Economics 22, 2171-2184 , 2025
    2025
    Citations: 2
  • Examining the impact of e-governance on the performance of corporations: A case study of companies in Jordan
    DA Alkhodary, ER Jreissat, Z Saidat, H Ali, EF Hasan
    Inf. Sci. Lett 12 (6), 2599-2617 , 2023
    2023
    Citations: 21
  • The effect of artificial intelligence on service quality and customer satisfaction in Jordanian banking sector
    R Al-Araj, H Haddad, M Shehadeh, E Hasan, MY Nawaiseh
    WSEAS Transactions on Business and Economics 19 (12), 1929-1947 , 2022
    2022
    Citations: 122
  • Reimbursement costs of auditing financial assets measured by fair value model in Jordanian financial firms’ annual reports
    EE Alharasis, AS Tarawneh, M Shehadeh, H Haddad, A Marei, EF Hasan
    Sustainability 14 (17), 10620 , 2022
    2022
    Citations: 24
  • Creative accounting determinants and financial reporting quality: Systematic literature review
    IA Abed, N Hussin, MA Ali, H Haddad, M Shehadeh, EF Hasan
    Risks 10 (4), 76 , 2022
    2022
    Citations: 115
  • THE DETERMINANTS OF INTERNET BANKING SERVICES ADOPTION IN THE EMERGING ISLAMIC BANKING SYSTEM
    新興伊斯蘭銀行系統採用互聯網銀行服務的決定因素
    西南交通大学学报 57 (1) , 2022
    2022
  • The impact of ownership structure and corporate governance on capital structure of Jordanian industrial companies
    M Shehadeh, EE Alharasis, H Haddad, EF Hasan
    Wseas Transactions on Business and Economics 19 (1), 361-375 , 2022
    2022
    Citations: 28
  • Creative accounting determinants and financial reporting quality: Systematic literature review. Risks 10: 76
    IA Abed, N Hussin, MA Ali, H Haddad, M Shehadeh, EF Hasan
    s Note: MDPI stays neutral with regard to jurisdictional claims in published … , 2022
    2022
    Citations: 12
  • INVESTIGATING THE INFLUENCE OF FINANCIAL INDICATORS ON STOCK RETURNS IN THE PRESENCE OF THE COVID-19 PANDEMIC
    AY Almansour, EF Hasan, GA Abu Matar, YM Almansour, H Haddad
    Asian Economic and Financial Review 12 (10), 837-847 , 2022
    2022
    Citations: 12

MOST CITED SCHOLAR PUBLICATIONS

  • The effect of artificial intelligence on service quality and customer satisfaction in Jordanian banking sector
    R Al-Araj, H Haddad, M Shehadeh, E Hasan, MY Nawaiseh
    WSEAS Transactions on Business and Economics 19 (12), 1929-1947 , 2022
    2022
    Citations: 122
  • Creative accounting determinants and financial reporting quality: Systematic literature review
    IA Abed, N Hussin, MA Ali, H Haddad, M Shehadeh, EF Hasan
    Risks 10 (4), 76 , 2022
    2022
    Citations: 115
  • The role of organizational culture in digital transformation and modern accounting practices among Jordanian SMEs
    EF Hasan, MA Alzuod, KH Al Jasimee, SM Alshdaifat, AF Hijazin, ...
    Journal of Risk and Financial Management 18 (3), 147 , 2025
    2025
    Citations: 85
  • Integrating forensic accounting in education and practices to detect and prevent fraud and misstatement: case study of Jordanian public sector
    EE Alharasis, H Haddad, M Alhadab, M Shehadeh, EF Hasan
    Journal of Financial Reporting and Accounting 23 (1), 100-127 , 2025
    2025
    Citations: 56
  • The impact of ownership structure and corporate governance on capital structure of Jordanian industrial companies
    M Shehadeh, EE Alharasis, H Haddad, EF Hasan
    Wseas Transactions on Business and Economics 19 (1), 361-375 , 2022
    2022
    Citations: 28
  • Reimbursement costs of auditing financial assets measured by fair value model in Jordanian financial firms’ annual reports
    EE Alharasis, AS Tarawneh, M Shehadeh, H Haddad, A Marei, EF Hasan
    Sustainability 14 (17), 10620 , 2022
    2022
    Citations: 24
  • Examining the impact of e-governance on the performance of corporations: A case study of companies in Jordan
    DA Alkhodary, ER Jreissat, Z Saidat, H Ali, EF Hasan
    Inf. Sci. Lett 12 (6), 2599-2617 , 2023
    2023
    Citations: 21
  • From responsibility to returns: How ESG and CSR drive investor decision making in the age of sustainability
    AF Hijazin, SM Alshdaifat, AA Atieh, EF Hasan
    Journal of Risk and Financial Management 18 (8), 406 , 2025
    2025
    Citations: 17
  • Creative accounting determinants and financial reporting quality: Systematic literature review. Risks 10: 76
    IA Abed, N Hussin, MA Ali, H Haddad, M Shehadeh, EF Hasan
    s Note: MDPI stays neutral with regard to jurisdictional claims in published … , 2022
    2022
    Citations: 12
  • INVESTIGATING THE INFLUENCE OF FINANCIAL INDICATORS ON STOCK RETURNS IN THE PRESENCE OF THE COVID-19 PANDEMIC
    AY Almansour, EF Hasan, GA Abu Matar, YM Almansour, H Haddad
    Asian Economic and Financial Review 12 (10), 837-847 , 2022
    2022
    Citations: 12
  • Audit quality moderating effect on the relationship between earnings management and ESG reporting in the Jordanian banking industry
    EE Alharasis, SM Alshdaifat, T Almarayeh, EF Hasan, R Al-Hamadeen
    Discover Sustainability 6 (1), 973 , 2025
    2025
    Citations: 8
  • Emerging technologies in accounting and finance field: A bibliometric review and agenda for future research
    SM Alshdaifat, MY Alhasnawi, EE Alharasis, NH Ab Aziz, EF Hasan, ...
    SN Business & Economics 6 (1), 2 , 2025
    2025
    Citations: 7
  • Implementing accounting information systems using an integrated TOE framework: Evidence of Jordanian SMEs
    E Alharasis, AF Alkhwaldi, SM Alshdaifat, EF Hasan
    WSEAS Transactions on Business and Economics 22, 2171-2184 , 2025
    2025
    Citations: 2
  • Digital transformation and technological capabilities in achieving sustainable development goals in emerging countries
    AA Atieh, AF Hijazin, SM Alshdaifat, EF Hasan
    Discover Sustainability , 2026
    2026
    Citations: 1
  • Digital Innovations and ESG Disclosure: Does Policy Stability Matter?
    EF Hasan, SM Alshdaifat, MY Alhasnawi, NHA Aziz, AG Atiyah
    International Multi-Disciplinary Conference-Integrated Sciences and … , 2025
    2025
  • THE DETERMINANTS OF INTERNET BANKING SERVICES ADOPTION IN THE EMERGING ISLAMIC BANKING SYSTEM
    新興伊斯蘭銀行系統採用互聯網銀行服務的決定因素
    西南交通大学学报 57 (1) , 2022
    2022