Ibrahim AlBawwat, Phd
Associate Professor in Accounting
Biography:
Dr. Ibrahim is working as an Associate Professor of Accounting at the College of Business, Al Yamamah University. He has more than ten years of experience in teaching and research.
Before joining Al Yamamah University, Dr. Ibrahim served in key administrative and leadership positions, such as Vice Dean of Students Affairs and the Chair of the Accounting Department at the College of Business at Tafila Technical University in Jordan.
Dr. Ibrahim has a PhD in Accounting from the University of Hull, United Kingdom, in 2017 and a master's degree in Accounting from Bridgewater State University, Massachusetts, USA, in 2011. He also earned a bachelor's degree in accounting from Tafila Technical University in Jordan.
His research interests include internal and external audit and auditing standards, focusing on the influence of social-contextual factors, personality traits, artificial intelligence, and knowledge sharing on the audit process.
Publications:
- Al Frijat, Yaser Saleh, and Ibrahim Emair Albawwat. “Values, ethics, and attitudes (IES 4) and earnings management from the viewpoint of the financial accountants at Amman Stock Exchange.” Accounting and Management Information Systems 18.3 (2019): 379-398. (ABS Journal Ranking)
- Albawwat, Ibrahim Emair, and Mohammad Nawaf Al Harasees. “Gender Attributes of Audit Committee Members and the Quality of Financial Reports.” International Journal of Academic Research in Accounting, Finance and Management Sciences 9.3 (2019): 24-37.
- Albawwat, Ibrahim Emair, and Yaser Saleh Al Frijat. “An analysis of auditors’ perceptions towards artificial intelligence and its contribution to audit quality.” Accounting 7.4 (2021): 755-762. (Scopus)
- Albawwat, Ibrahim Emair, Mohammad Eid AL-Hajaia, and Yaser Saleh AL Frijat. “The Relationship Between Internal Auditors’ Personality Traits, Internal Audit Effectiveness, and Financial Reporting Quality: Empirical Evidence from Jordan.” The Journal of Asian Finance, Economics and Business 8.4 (2021): 797-808. (Scopus)
- Albawwat, Ibrahim Emair (2021), “Tacit knowledge sharing in small audit firms and audit quality inputs: the antecedent effect of auditors’ social capital”, Journal of Knowledge Management, Vol. 26 No. 9, pp. 2333-2353. (Scopus)
- Albawwat, Ibrahim Emair. “External auditors’ reliance on the internal audit functions and audit fees.” Global Business and Economics Review 26.4 (2022): 436-456. (Scopus)
- Albawwat, Ibrahim Emair (2023), “The Nexus Between Internal CSR and Auditors’ Attitudes Towards Unprofessional Behaviour: The Moderating Effect of National Culture”, Accounting and Finance Research, Vol. 12 No. 3, pp. 1-15
- Al Frijat, Yaser Saleh, Ibrahim Emair Albawwat, and Ahmed A. Elamer. “Exploring the mediating role of corporate social responsibility in the connection between board competence and corporate financial performance amidst global uncertainties.” Corporate Social Responsibility and Environmental Management (2023). (Scopus)
Conferences:
- Presenter at the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT), Tallinn University of Technology (Estonia).
- Presenter at the 40th Annual Congress of the European Accounting Association (EAA), University of Valencia (Spain).
Teaching:
Dr. Ibrahim teaches various accounting courses, including but not limited to Accounting Principles, Intermediate Accounting, Managerial Accounting, Computerised Accounting, Auditing, and International Standards on Auditing.
Services:
- Vice Dean of Student Affairs at Tafila Technical University in Jordan, 2023-2024.
- Chair of the Accounting Department at Tafila Technical University College of Business, 2018-2019.
- A College of Business Council member, Tafila Technical University, 2018-2019.
- Reviewer in several Scopus-indexed journals.