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, Bisan Khalil Almasri Journal of Risk and Financial Management, 2024 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.
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, et al. 2022 International Conference on Business Analytics for Technology and Security Icbats 2022, 2022 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 International Journal of Economic Research, 2017
The quality of financial reports in the risks of electronic accounting information systems in the Jordanian commercial banks International Journal of Economic Research, 2017
RECENT SCHOLAR PUBLICATIONS
Critique Perspective of Altman’s’ Model for Predicting Financial Failure in the Artificial Intelligence Era B Almasri, AA Bader, D Sunoco International Conference on Technology and Innovation Management, 219-223 , 2024 2024
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, Bisan ... Journal of Risk and Financial Management 17 (3), 1-27 , 2024 2024 Citations: 77
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 2024 Citations: 2
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 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 2022 Citations: 5
Fraud Inference Investigation within Tourism Sector in Jordan. O JAWABREH, A BADER, M SALEH, AMA ALRABEI Journal of Economic & Management Perspectives 12 (1) , 2018 2018 Citations: 7
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 2017 Citations: 8
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 2017 Citations: 16
The Role of Financial Analysis Tools in Granting Loans. A Field study on Banks Operating within Aqaba Special Economic Zone AM Saleh, MA Alkasasbeh, AA Bader International Journal of Academic Research in Accounting, Finance and … , 2017 2017 Citations: 1
MOST CITED SCHOLAR 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, Bisan ... Journal of Risk and Financial Management 17 (3), 1-27 , 2024 2024 Citations: 77
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 2017 Citations: 16
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 2017 Citations: 8
Fraud Inference Investigation within Tourism Sector in Jordan. O JAWABREH, A BADER, M SALEH, AMA ALRABEI Journal of Economic & Management Perspectives 12 (1) , 2018 2018 Citations: 7
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 2022 Citations: 5
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 2024 Citations: 2
The Role of Financial Analysis Tools in Granting Loans. A Field study on Banks Operating within Aqaba Special Economic Zone AM Saleh, MA Alkasasbeh, AA Bader International Journal of Academic Research in Accounting, Finance and … , 2017 2017 Citations: 1
Critique Perspective of Altman’s’ Model for Predicting Financial Failure in the Artificial Intelligence Era B Almasri, AA Bader, D Sunoco International Conference on Technology and Innovation Management, 219-223 , 2024 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 2023