Dr. Mohammad Azzam

Dr. Mohammad Azzam joined the School of Business at AURAK in fall 2023 as Associate Professor of Accounting. He received his Ph.D. in Accounting (2017) from the University of South Australia, which is accredited by both AACSB International and EFMD (EQUIS) – the world’s leading accreditation bodies.

His research interests focus on corporate governance, ownership structure, financial performance, corporate social responsibility, voluntary disclosure and earnings management. He published 15 papers since 2017 in peer-reviewed journals (SCOPUS) such as International Journal of Accounting, Auditing and Performance Evaluation, Cogent Business and Management, and Journal of Legal, Ethical and Regulatory Issues.

He was an auditor at the Income and Sales Tax Department at the Ministry of Finance in Jordan from 2006 to 2008. After that, he worked as lecturer at Yarmouk University–Jordan from 2009 to 2022.

• Ph.D. 2017, University of South Australia.
• M.Sc, 2008, Yarmouk University, Jordan.
• B.Sc, 2003, Yarmouk University, Jordan.

• The association between CEO characteristics and financial performance: The role of governance quality. Journal of Project Management. 2025, 10 (1) 43-52.
• Does the Covid-19 Pandemic Create an Incentive for Firms to Manage Earnings? The Role of Board Independence and Corporate Social Responsibility. Decision Science Letters. 2024, 13 (1) 99-110.
• The Association Between CEO Characteristics and Privileges and the Extent of Firms’ Sustainability Disclosure: The Role of Board Independence. Uncertain Supply Chain Management. 2024, 12 (3) 1603-1610.
• Beyond Self-Interest Cognitive Bias as a source of Agency Costs. Corporate & Business Strategy Review. 2023, 4 (4) 335-345.
• The Association between Accounting Conservatism and Cash Holding, Dividends and Leverage. Academic Journal of Interdisciplinary Studies. 2022, 11(4) 203-213.
• Determinants of Foreign Investment in Listed Firms at the Amman Stock Exchange. Information Sciences Letters. 2022, 11(3) 979-987.
• The Trade-off between Accrual-Based and Real Earnings Management: Evidence from Jordan. International Journal of Accounting, Auditing and Performance Evaluation. 2021, 17(1/2). 73-92.
• The Perception of External Auditors about the Influential Factors on Audit Fees: An Empirical Study from Jordan. Journal of Legal, Ethical and Regulatory Issues. 2021, 24(1) 1-10.
• Key success factors in implementing international public sector accounting standards. 2021, 7(1) 239-248.
• The Association between Corporate Governance Reform and Earnings Management: Empirical Evidence from a Unique Regulatory Environment. International Journal of Accounting, Auditing and Performance Evaluation. 2020, 16(2/3). 149-199.
• The association between sustainability disclosures and the financial performance of Jordanian firms. Cogent Business & Management. 2020, 7(1) 1-13.
• CEO characteristics and earnings management. 2020, 6(1) 1403-1410.
• The role of ownership map in constraining discretionary loan loss-provisions decisions in Jordanian banks. Cogent Business & Management. 2020, 7(1) 1-16.
• A Study on the Relationship between Internal and External Audits on Financial Reporting Quality. Management Science Letters. 2020, 10(1) 937-942.
• The Impact of Board of Directors Characteristics on Banks Performance: Evidence from Jordan. Academy of Accounting and Financial Studies Journal. 2019, 23(2) 1-16.
• The Mediating Role of Foreign Ownership in the Relationship between Board Characteristics and Voluntary Disclosures of Jordanian Banks. Academy of Accounting and Financial Studies Journal. 2018, 22(6). 1-16.

• Cost Accounting
• Financial Statements Analysis
• Tax Accounting
• Intermediate Accounting
• Accounting Principles
• Accounting Information systems
• Governmental and not for Profit Accounting