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Journal Articles

Earnings management and the driving force behind sustainability reporting disclosure in the Jordanian banking industry

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Esraa Esam Alharasis
Journal: International Journal of Law and Management
International Journal of Law and Management (2025)
https://doi.org/10.1108/IJLMA-04-2025-0150
Published: 07 October 2025
View article titled, Earnings management and the driving force behind sustainability reporting disclosure in the Jordanian banking industry
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Journal Articles

The implementation of IFRS electronic financial reporting – XBRL and usefulness of financial information: evidence from Jordanian finance industry

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Esraa Esam Alharasis
Journal: International Journal of Law and Management
International Journal of Law and Management (2026) 68 (3): 429–462.
https://doi.org/10.1108/IJLMA-07-2024-0233
Published: 02 January 2025
View article titled, The implementation of IFRS electronic financial reporting – XBRL and usefulness of financial information: evidence from Jordanian finance industry
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Journal Articles

Key audit matters and auditing quality in the era of COVID-19 pandemic: the case of Jordan

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Esraa Esam Alharasis, Abeer F. Alkhwaldi, Khaled Hussainey
Journal: International Journal of Law and Management
International Journal of Law and Management (2024) 66 (4): 417–446.
https://doi.org/10.1108/IJLMA-11-2023-0248
Published: 01 February 2024
View article titled, Key audit matters and auditing quality in the era of COVID-19 pandemic: the case of Jordan
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Journal Articles

Evaluation of ownership structure and audit-quality in the wake of the Covid-19 crisis: empirical evidence from Jordan

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Esraa Esam Alharasis
Journal: International Journal of Law and Management
International Journal of Law and Management (2023) 65 (6): 635–662.
https://doi.org/10.1108/IJLMA-03-2023-0035
Published: 07 August 2023
View article titled, Evaluation of ownership structure and audit-quality in the wake of the Covid-19 crisis: empirical evidence from Jordan
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