How to cite this paper
Elrefae, G., Alshehadeh, A., ALbzour, O., Al-Khawaja, H & Aljawarneh, N. (2024). The entrepreneurship of accounting work and its role in reducing information asymmetry: Evidence from insurance companies.Uncertain Supply Chain Management, 12(1), 101-114.
Refrences
Abed, I. A., Hussin, N., Haddad, H., Almubaydeen, T. H., & Ali, M. A. (2022). Creative accounting determination and financial reporting quality: the integration of transparency and disclosure. Journal of Open Innovation: Technology, Market, and Complexity, 8(1), 38.
Afolabi, A., Oluseye, M. (2013), Effect of financial reporting on investment decision making of manufacturing firms in nigeria. European Journal of Humanities and Social Sciences, 22(1), 1127-1142.
Akenbor, C. O., & Tennyson, O. (2014). Ethics of accounting profession in Nigeria. Journal of Business and Economics, 5(8), 1374-1382.
Al Momani, M.A., Obeidat, M.I. (2013), The effect of auditors’ ethics on their detection of creative accounting practices: a field study. International Journal of Business and Management, 8(13), 118-136.
Al-Khabash, A., & Al-Thuneibat, A. (2009). Earnings management practices from the perspective of external and internal auditors Evidence from Jordan. Managerial Auditing Journal, 24(1), 58-80.
Al-Khawaja, H. A., Yamin, I., & Alshehadeh, A. (2023). The COVID-19 Pandemic’s Effects on Fintech in Banking Sector. Review of Economics and Finance, 21(1), 316-322.
Al-Shahadah, A.R., Al-Sraheen, D.AD., & Khudari, M. (2023). The Earnings Management in Jordanian Banks: Do Profitability Measures Matter?. In: Alareeni, B., Hamdan, A. (eds) Sustainable Finance, Digitalization and the Role of Technology. ICBT 2021. Lecture Notes in Networks and Systems, vol 487. Springer, Cham.
Alshehadeh, A. R. (2021, July). The Relationship Between Liquidity Risk and Profitability in the Commercial Banks Listed in Amman Stock Exchange. In 2021 International Conference on Information Technology (ICIT) (pp. 257-261). IEEE. DOI: 10.1109/ICIT52682.2021.9491702.
Alshehadeh, A. R., & Al-Khawaja, H. A. (2022). Financial Technology as a Basis for Financial Inclusion and its Impact on Profitability: Evidence from Commercial Banks. International Journal of Advanced Soft Computing Applications, 14(2).
Alshehadeh, A., Alia, M., Jaradat, Y., Injadat, E., & Al-khawaja, H. (2023). Big data analytics techniques and their impacts on reducing information asymmetry: Evidence from Jordan. International Journal of Data and Network Science, 7(3), 1259-1266.
Alshehadeh, A.R., & Atieh, A. (2020). External auditor’s analytical procedures and their impact on discovering material misstatements – Anempirical study on jordanian commercial banks. Ekonomski Pregled, 71(3), 271-300
Balaciu, D., Bogdan, V., & Vladu, A. B. (2009). A brief review of creative accounting literature and its consequences in practice. Annales Universitatis Apulensis: Series Oeconomica, 11(1), 170.
Ball, R. (2006). International Financial Reporting Standards (IFRS): pros and cons for investors. Accounting and business research, 36(sup1), 5-27. https://doi.org/10.1080/00014788.2006.9730040.
Baralexis, S. (2004). Creative accounting in small advancing countries: The Greek case. Managerial Auditing Journal, 19(3), 440-461. https://doi.org/10.1108/02686900410524427
Barqawi, L. (2023). The Impact of Using Artificial Intelligence in Pharmaceutical Companies. Al-Zaytoonah University of Jordan Journal for Legal studies, 4(1), 217-236. doi:10.15849/ZUJJLS.230330.11
Bartov, E., & Mohanram, P. (2004), Private information, earnings manipulations, and executive stock- option exercises. The Accounting Review, 79, 889-920.
Benito, B., Montesinos, V., & Bastida, F. (2008). An example of creative accounting in public sector: The private financing of infrastructures in Spain. Critical Perspectives on Accounting, 19(7), 963-986.
Bergstresser, D., & Philippon, T. (2006). CEO incentives and earnings management. Journal of Financial Economics, 80(3), 511-529.
Blake, J., & Salas, O. A. (2001). Corporate governance and creative accounting: a comparison between Spain and the UK. Contemporary Issues in Accounting Regulation, 155-165. DOI: 10.1007/978-1-4615-4589-7_9
Bloomer, J. (2004). Impact of insurance accounting on business reality and financial stability. The Geneva Papers on Risk and Insurance-Issues and Practice, 29, 56-62.
Callao, S., & Jarne, J. I. (2010). Have IFRS affected earnings management in the European Union?. Accounting in Europe, 7(2), 159-189. https://doi.org/10.1080/17449480.2010.511896
Caramanis, C., & Lennox, C. (2008). Audit effort and earnings management. Journal of Accounting and Economics, 45(1), 116-138.
Cheng, Q., & Warfieeld, T. (2005). Equity Incentives and Earnings Management. The Accounting Review, 80(2), 441-476.
Christensen, H. B., Lee, E., Walker, M., & Zeng, C. (2015). Incentives or standards: What determines accounting quality changes around IFRS adoption?. European Accounting Review, 24(1), 31-61. https://doi.org/10.1080/09638180.2015.1009144.
Christensen, P., Demski, J., & Frimor, H. (2002). Accounting Policies in Agencies with Moral Hazard and Renegotiation. Journal of Accounting Research, 40(4), 1071-1090.
Efiok, S.O., & Eton, O.E. (2012). Creative accounting and managerial decision on selected financial institutions in Nigeria. International Journal of Business Research and Management, 3(1), 35-47.
Graham, J.R., Harvey C. R. and Rajgopal, S. (2005). The Economic Implications of Corporate Financial Reporting. Journal of Accounting and Economics, 40 (1-3),3-73.
Healy, P. M., & Palepu, K. G. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of accounting and economics, 31(1-3), 405-440.
Healy, P. M., & Wahlen, J. M. (1999). A review of the creative accounting literature and its implications for standard setting. Accounting Horizons, 13(4), 365-383.
Jebril, I., Almaslmani, R., Jarah, B., Mugableh, M., & Zaqeeba, N. (2023). The impact of strategic intelligence and asset management on enhancing competitive advantage: The mediating role of cybersecurity. Uncertain Supply Chain Management, 11(3), 1041-1046.
Jiraporn, P., Miller, G. A., Yoon, S. S., & Kim, Y. S. (2008). Is earnings management opportunistic or beneficial? An agency theory perspective. International Review of Financial Analysis, 17(3), 622-634.
Kassem, R. (2012), Earnings management and financial reporting fraud: can external auditors spot the difference? American Journal of Business and Management, 1(1), 30-33.
Kim, J. W., Lim, J. H., & No, W. G. (2012). The effect of first wave mandatory XBRL reporting across the financial information environment. Journal of Information Systems, 26(1), 127-153. https://doi.org/10.2308/isys-10260
Kinani, A. (2023). The Arabic language in social networking sites, between the Arabic and Latin letters. Al-Zaytoonah University of Jordan Journal for Human and Social Studies, 4(1), 89-106. doi:10.15849/ZJJHSS.230330.05
Krishnan, G.(2003). Audit quality and the pricing of discretionary accrual. Auditing, 22, 109-126.
Leuz, C., & Verrecchia, R. E. (2000). The economic consequences of increased disclosure. Journal of accounting research, 38, 91-124.
Lu, C. W., Chen, T. K., & Liao, H. H. (2010). Information uncertainty, information asymmetry and corporate bond yield spreads. Journal of Banking & Finance, 34(9), 2265-2279. https://doi.org/10.1016/j.jbankfin.2010.02.013
Makar, S. D., Alam, P., & Pearson, M. A. (2000). Earnings Management: When Dose Juggling the Numbers Become Fraud? Fraud Magazine, 14(1).
Neha, L. (2020). The Impact of Accounting Information Systems on Insurance Companies' Profitability and Performance: Perspective of India. journal of critical reviews, 7(12), 5251-5257.
Nuryaman, N. (2014). The Influence of Asymmetric Information on the Cost of Capital with the Earnings Management as Intervening-Variable. Journal of Advanced Management Science, 2(1), 42-49.
Okafor, G.O. (2006). The ethics of accountancy profession. Journal of Global Accounting, 2(1), 70-75.
Parfet, W. U. (2000). Accounting subjectivity and earnings management: A preparer perspective. Accounting Horizons, 14(4), 481-488.
Rabin, C. (2005). Determinants of auditors attitudes towards creative accounting. Meditari Accountancy, 13(2), 67-88.
Rajgopal, S., & Venkatachalam, M. (2011). Financial reporting quality and idiosyncratic return volatility. Journal of Accounting and Economics, 51(1-2), 1-20. https://doi.org/10.1016/j.jacceco.2010.06.001
Ruhland, J. (2006), Information Asymmetry Between Firm Owners and Managers: Two Essays. A Dissertation Submitted to the Graduate Faculty of The University of Georgia in Partial Fulfillment of the Requirements for the Degree Doctor of Philosophy, Athens, Georgia.
Rybák, Z. (2015). Information Asymmetry On The Czech Insurance Market. Ekonomika a Management, (1).
Sawalha, M. A. (2022). The Shareholder's Right in Censoring the Management of the Public Shareholding Company: A Legal Study in Light of the Provisions of the Jordanian Company Law and Principles of Commercial Corporate Governance. Al-Zaytoonah University of Jordan Journal for Legal studies, 3(2), 153-168. doi:10.15849/ZUJJLS.220730.10
Sun, L., & Rath, S. (2009). An Empirical Analysis of Earnings Management in Australia. International Journal of Business, Economics, Finance and Management Sciences, 1(2), 150-166.
Tassadaq, F., & Malik, Q. A. (2015). Creative accounting & financial reporting: model development & empirical testing. International Journal of Economics and Financial Issues, 5(2), 544-551.
Vakilifard, H., Nikoomaram, H., Rostami, V., & Salehi, M. (2011). Information Asymmetry Gap Analysis Between Users And Preparers Of Accounting Information Under Qualitative Characteristic Of Financial Reporting: Evidences Of Iran. International Journal of Academic Research, 3(2).
Van Tendeloo, B., & Vanstraelen, A. (2005). Earnings management under German GAAP versus IFRS. European Accounting Review, 14(1), 155-180.
Wahyuni, E. T. (2011). The accountant perceptions of the IFRS convergence plan in Indonesia. Jurnal Reviu Akuntansi dan Keuangan, 1(2), 85-96.
Wahyuni, E. T., Puspitasari, G., & Puspitasari, E. (2020). Has IFRS improved accounting quality in Indonesia? A systematic literature review of 2010-2016. Journal of Accounting and Investment, 21(1), 19-44.
Yadav, B., Kumar, A., Bhatia, B.S. (2014), Concept of creative accounting and its different tools. International Journal of Management and Social Sciences Research (IJMSSR), 3(2), 66-74.
Yaseen, S.G., El Qirem, I., Nussair, M. and Sa'd, H. (2023). Intellectual capital components and entrepreneurial orientation: the mediating role of absorptive capacity. Business Process Management Journal, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/BPMJ-03-2023-0194.
Yurisandi, T., & Puspitasari, E. (2015). Financial Reporting Quality-Before and After IFRS Adoption Using NiCE Qualitative Characteristics Measurement. Procedia-Social and Behavioral Sciences, 211, 644-652. https://doi.org/10.1016/j.sbspro.2015.11.091.
Afolabi, A., Oluseye, M. (2013), Effect of financial reporting on investment decision making of manufacturing firms in nigeria. European Journal of Humanities and Social Sciences, 22(1), 1127-1142.
Akenbor, C. O., & Tennyson, O. (2014). Ethics of accounting profession in Nigeria. Journal of Business and Economics, 5(8), 1374-1382.
Al Momani, M.A., Obeidat, M.I. (2013), The effect of auditors’ ethics on their detection of creative accounting practices: a field study. International Journal of Business and Management, 8(13), 118-136.
Al-Khabash, A., & Al-Thuneibat, A. (2009). Earnings management practices from the perspective of external and internal auditors Evidence from Jordan. Managerial Auditing Journal, 24(1), 58-80.
Al-Khawaja, H. A., Yamin, I., & Alshehadeh, A. (2023). The COVID-19 Pandemic’s Effects on Fintech in Banking Sector. Review of Economics and Finance, 21(1), 316-322.
Al-Shahadah, A.R., Al-Sraheen, D.AD., & Khudari, M. (2023). The Earnings Management in Jordanian Banks: Do Profitability Measures Matter?. In: Alareeni, B., Hamdan, A. (eds) Sustainable Finance, Digitalization and the Role of Technology. ICBT 2021. Lecture Notes in Networks and Systems, vol 487. Springer, Cham.
Alshehadeh, A. R. (2021, July). The Relationship Between Liquidity Risk and Profitability in the Commercial Banks Listed in Amman Stock Exchange. In 2021 International Conference on Information Technology (ICIT) (pp. 257-261). IEEE. DOI: 10.1109/ICIT52682.2021.9491702.
Alshehadeh, A. R., & Al-Khawaja, H. A. (2022). Financial Technology as a Basis for Financial Inclusion and its Impact on Profitability: Evidence from Commercial Banks. International Journal of Advanced Soft Computing Applications, 14(2).
Alshehadeh, A., Alia, M., Jaradat, Y., Injadat, E., & Al-khawaja, H. (2023). Big data analytics techniques and their impacts on reducing information asymmetry: Evidence from Jordan. International Journal of Data and Network Science, 7(3), 1259-1266.
Alshehadeh, A.R., & Atieh, A. (2020). External auditor’s analytical procedures and their impact on discovering material misstatements – Anempirical study on jordanian commercial banks. Ekonomski Pregled, 71(3), 271-300
Balaciu, D., Bogdan, V., & Vladu, A. B. (2009). A brief review of creative accounting literature and its consequences in practice. Annales Universitatis Apulensis: Series Oeconomica, 11(1), 170.
Ball, R. (2006). International Financial Reporting Standards (IFRS): pros and cons for investors. Accounting and business research, 36(sup1), 5-27. https://doi.org/10.1080/00014788.2006.9730040.
Baralexis, S. (2004). Creative accounting in small advancing countries: The Greek case. Managerial Auditing Journal, 19(3), 440-461. https://doi.org/10.1108/02686900410524427
Barqawi, L. (2023). The Impact of Using Artificial Intelligence in Pharmaceutical Companies. Al-Zaytoonah University of Jordan Journal for Legal studies, 4(1), 217-236. doi:10.15849/ZUJJLS.230330.11
Bartov, E., & Mohanram, P. (2004), Private information, earnings manipulations, and executive stock- option exercises. The Accounting Review, 79, 889-920.
Benito, B., Montesinos, V., & Bastida, F. (2008). An example of creative accounting in public sector: The private financing of infrastructures in Spain. Critical Perspectives on Accounting, 19(7), 963-986.
Bergstresser, D., & Philippon, T. (2006). CEO incentives and earnings management. Journal of Financial Economics, 80(3), 511-529.
Blake, J., & Salas, O. A. (2001). Corporate governance and creative accounting: a comparison between Spain and the UK. Contemporary Issues in Accounting Regulation, 155-165. DOI: 10.1007/978-1-4615-4589-7_9
Bloomer, J. (2004). Impact of insurance accounting on business reality and financial stability. The Geneva Papers on Risk and Insurance-Issues and Practice, 29, 56-62.
Callao, S., & Jarne, J. I. (2010). Have IFRS affected earnings management in the European Union?. Accounting in Europe, 7(2), 159-189. https://doi.org/10.1080/17449480.2010.511896
Caramanis, C., & Lennox, C. (2008). Audit effort and earnings management. Journal of Accounting and Economics, 45(1), 116-138.
Cheng, Q., & Warfieeld, T. (2005). Equity Incentives and Earnings Management. The Accounting Review, 80(2), 441-476.
Christensen, H. B., Lee, E., Walker, M., & Zeng, C. (2015). Incentives or standards: What determines accounting quality changes around IFRS adoption?. European Accounting Review, 24(1), 31-61. https://doi.org/10.1080/09638180.2015.1009144.
Christensen, P., Demski, J., & Frimor, H. (2002). Accounting Policies in Agencies with Moral Hazard and Renegotiation. Journal of Accounting Research, 40(4), 1071-1090.
Efiok, S.O., & Eton, O.E. (2012). Creative accounting and managerial decision on selected financial institutions in Nigeria. International Journal of Business Research and Management, 3(1), 35-47.
Graham, J.R., Harvey C. R. and Rajgopal, S. (2005). The Economic Implications of Corporate Financial Reporting. Journal of Accounting and Economics, 40 (1-3),3-73.
Healy, P. M., & Palepu, K. G. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of accounting and economics, 31(1-3), 405-440.
Healy, P. M., & Wahlen, J. M. (1999). A review of the creative accounting literature and its implications for standard setting. Accounting Horizons, 13(4), 365-383.
Jebril, I., Almaslmani, R., Jarah, B., Mugableh, M., & Zaqeeba, N. (2023). The impact of strategic intelligence and asset management on enhancing competitive advantage: The mediating role of cybersecurity. Uncertain Supply Chain Management, 11(3), 1041-1046.
Jiraporn, P., Miller, G. A., Yoon, S. S., & Kim, Y. S. (2008). Is earnings management opportunistic or beneficial? An agency theory perspective. International Review of Financial Analysis, 17(3), 622-634.
Kassem, R. (2012), Earnings management and financial reporting fraud: can external auditors spot the difference? American Journal of Business and Management, 1(1), 30-33.
Kim, J. W., Lim, J. H., & No, W. G. (2012). The effect of first wave mandatory XBRL reporting across the financial information environment. Journal of Information Systems, 26(1), 127-153. https://doi.org/10.2308/isys-10260
Kinani, A. (2023). The Arabic language in social networking sites, between the Arabic and Latin letters. Al-Zaytoonah University of Jordan Journal for Human and Social Studies, 4(1), 89-106. doi:10.15849/ZJJHSS.230330.05
Krishnan, G.(2003). Audit quality and the pricing of discretionary accrual. Auditing, 22, 109-126.
Leuz, C., & Verrecchia, R. E. (2000). The economic consequences of increased disclosure. Journal of accounting research, 38, 91-124.
Lu, C. W., Chen, T. K., & Liao, H. H. (2010). Information uncertainty, information asymmetry and corporate bond yield spreads. Journal of Banking & Finance, 34(9), 2265-2279. https://doi.org/10.1016/j.jbankfin.2010.02.013
Makar, S. D., Alam, P., & Pearson, M. A. (2000). Earnings Management: When Dose Juggling the Numbers Become Fraud? Fraud Magazine, 14(1).
Neha, L. (2020). The Impact of Accounting Information Systems on Insurance Companies' Profitability and Performance: Perspective of India. journal of critical reviews, 7(12), 5251-5257.
Nuryaman, N. (2014). The Influence of Asymmetric Information on the Cost of Capital with the Earnings Management as Intervening-Variable. Journal of Advanced Management Science, 2(1), 42-49.
Okafor, G.O. (2006). The ethics of accountancy profession. Journal of Global Accounting, 2(1), 70-75.
Parfet, W. U. (2000). Accounting subjectivity and earnings management: A preparer perspective. Accounting Horizons, 14(4), 481-488.
Rabin, C. (2005). Determinants of auditors attitudes towards creative accounting. Meditari Accountancy, 13(2), 67-88.
Rajgopal, S., & Venkatachalam, M. (2011). Financial reporting quality and idiosyncratic return volatility. Journal of Accounting and Economics, 51(1-2), 1-20. https://doi.org/10.1016/j.jacceco.2010.06.001
Ruhland, J. (2006), Information Asymmetry Between Firm Owners and Managers: Two Essays. A Dissertation Submitted to the Graduate Faculty of The University of Georgia in Partial Fulfillment of the Requirements for the Degree Doctor of Philosophy, Athens, Georgia.
Rybák, Z. (2015). Information Asymmetry On The Czech Insurance Market. Ekonomika a Management, (1).
Sawalha, M. A. (2022). The Shareholder's Right in Censoring the Management of the Public Shareholding Company: A Legal Study in Light of the Provisions of the Jordanian Company Law and Principles of Commercial Corporate Governance. Al-Zaytoonah University of Jordan Journal for Legal studies, 3(2), 153-168. doi:10.15849/ZUJJLS.220730.10
Sun, L., & Rath, S. (2009). An Empirical Analysis of Earnings Management in Australia. International Journal of Business, Economics, Finance and Management Sciences, 1(2), 150-166.
Tassadaq, F., & Malik, Q. A. (2015). Creative accounting & financial reporting: model development & empirical testing. International Journal of Economics and Financial Issues, 5(2), 544-551.
Vakilifard, H., Nikoomaram, H., Rostami, V., & Salehi, M. (2011). Information Asymmetry Gap Analysis Between Users And Preparers Of Accounting Information Under Qualitative Characteristic Of Financial Reporting: Evidences Of Iran. International Journal of Academic Research, 3(2).
Van Tendeloo, B., & Vanstraelen, A. (2005). Earnings management under German GAAP versus IFRS. European Accounting Review, 14(1), 155-180.
Wahyuni, E. T. (2011). The accountant perceptions of the IFRS convergence plan in Indonesia. Jurnal Reviu Akuntansi dan Keuangan, 1(2), 85-96.
Wahyuni, E. T., Puspitasari, G., & Puspitasari, E. (2020). Has IFRS improved accounting quality in Indonesia? A systematic literature review of 2010-2016. Journal of Accounting and Investment, 21(1), 19-44.
Yadav, B., Kumar, A., Bhatia, B.S. (2014), Concept of creative accounting and its different tools. International Journal of Management and Social Sciences Research (IJMSSR), 3(2), 66-74.
Yaseen, S.G., El Qirem, I., Nussair, M. and Sa'd, H. (2023). Intellectual capital components and entrepreneurial orientation: the mediating role of absorptive capacity. Business Process Management Journal, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/BPMJ-03-2023-0194.
Yurisandi, T., & Puspitasari, E. (2015). Financial Reporting Quality-Before and After IFRS Adoption Using NiCE Qualitative Characteristics Measurement. Procedia-Social and Behavioral Sciences, 211, 644-652. https://doi.org/10.1016/j.sbspro.2015.11.091.