Dr. Anas
Ghazalat is an accomplished Associate Professor of Accounting and currently
serves as the Vice Director for Administrative and Financial Affairs at the
Arab Open University (AOU), Jordan. His role blends both academic leadership
and administrative oversight, where he contributes significantly to the
financial and operational management of the university.
Dr.
Ghazalat’s academic specialization spans a broad spectrum of accounting and
finance topics, with a strong focus on international accounting standards and
financial reporting. He is recognized for his expertise in areas such as
earnings management, financial fraud detection, corporate governance,
econometrics, and the conceptual frameworks of accounting. His contributions
also extend into environmental accounting, auditing (both theoretical and
applied), financial economics, risk management, and corporate and market growth
strategies.
In addition
to his academic roles, Dr. Ghazalat has published extensively in high-impact
journals, contributed to conference proceedings, and authored chapters in
various academic books. His research is widely respected, particularly for its
practical application in emerging markets, and he is a frequent speaker at
international academic conferences. His work integrates advanced financial
theories with real-world corporate challenges, offering insights into financial
fraud prevention, earnings quality, and the economic dynamics of firms in the
MENA region.
Dr. Ghazalat
holds professional certifications as a Certified Management Accountant (CMA)
and a Certified Internal Auditor (CIA), underscoring his deep expertise in
financial management and corporate auditing. His teaching career spans both
undergraduate and postgraduate levels, where he has guided students in advanced
accounting topics such as financial statement analysis, managerial accounting,
and international financial reporting standards (IFRS).
Professionally,
Dr. Ghazalat’s experience extends beyond academia. He has held key financial
roles at leading institutions, including the Arab Bank in Jordan and Saudi
Arabia, where he worked in corporate finance. He also led the finance
department at First Finance Company. Within AOU, Dr. Ghazalat has held several
leadership positions, including local Dean for the Faculty of Business Studies
and Head of the Accounting Department.
My own Teaching Philosophy can be summarized by help produce holistic human capital that
contributes to the nation’s development and industrial competitiveness.
Teaching Units for Undergraduate and Postgraduate (MSc)
} Advanced Accounting (BA)
} Intermediate Accounting 1&2 (BA)
} Cost Accounting (BA)
} Managerial Accounting (BA)
} International Accounting Standards (BA)
} Computer Application in accounting (BA)
} Accounting information system (BA)
} Advanced Financial Accounting and Reporting (MSc)
} Financial accounting (BA)
} Financial Statement analysis (BA&
MSc)
} Advanced topic in accounting (MSc)
} Finance Principle (BA)
} Graduation projects (BA)
} Supervisor of seven master theses.
} International Accounting (BA)
} Accounting Principles 1&2
} Corporate Accounting
} Fundamental of private financial accounting
} Corporate governance
} Finance for strategic decision making (MSc)
} International Accounting Standards / IFRS (MSc)
} Certificate in Accounting (Cost and Management Accounting ) (BA)
} Accounting Information Systems (MSc)
} Intermediate financial accounting (BA,OU program)
}Accounting Information System (BA, OU program)
}MBA project: leaders of change (Capstone) (MBA program)
Overall, my teaching
experience can be summarized by the Ability in teaching Accounting courses,
Research training for academic and financial purposes.
My research
activities provide me a Good knowledge of using analysis software for academic
purposes (e.g. STATA, EVIEWS, SPSS, AMOS, R). Good knowledge of research
methods (quantitative, qualitative, mixed method) as well as knowledge in
research publications and journals ranking. Skilled
in numerous financial and accounting fields, including: preparing annual
budgets, monitoring key accounts and credit control. Having the ability to
handle complex assignments effectively & possessing the confidence to work
as part of a team or independently
Workshops, Seminars and Conferences } Innovation Total Solution (PhD Symposium Series), 27th and 28th of April 2014, University of
Sciences, Malaysia.
} Striving to be Excellent in Research (Colloquium), 18th – 21st of August 2014, University of
Sciences, Malaysia.
} Thesis writing (workshop), 19th-21st
of January 2015, University
of Malaysia Perlis.
} Building
Capacity of Future Researcher (Colloquium), 27th
– 31st of July 2015, University of Sciences, Malaysia.
} Building
Research Capacity and Productivity (Colloquium), 1st
– 5th of August 2016, University of Sciences, Malaysia.
} Publication in Top Journal (Seminar), 6 Oct, 2016, Given by Prof. Dr. Ming-Lang Tseng (Lunghwa University
of Science and Technology, Taiwan), Associate editor at Journal of Cleaner
Production.
} Econometrics Using E-views (Workshop), 10th and 11th of November 2014, University of
Sciences, Malaysia.
} Econometrics Using AMOS (Workshop), 10th and 18th of November 2015, University
of Malaysia Perlis,
Malaysia.
Econometrics Using Smart PLS (Workshop),
20th - 31th of November 2015, University of Malaysia Perlis, Malaysia
The Signal Communication Company, Amman-Jordan
Arab Bank, Amman-Jordan. Corporate finance supervisor
Arab Bank, KSA. Head
of corporate finance department
First Finance Company Amman-Jordan. Head of corporate finance
department
Jadara University, Irbid-Jordan. Assistant professor
Arab Open University, Amman-Jordan. :
Associate professor from 17,Jan,2022
Assistant Director for Financial and Administrative Affairs from 24; September 2022 until now.
Head of Accounting Department from 1st September 2020 until now.
Local Dean of the Business faculty from 1st November 2020 until now
Ghazalat, Anas Najeeb Mosa.,
Islam, Md.Aminul., Noor, Idris Bin Mohd., & Abu Haija, Ayman Ahmad. (2017).
Does The Competency Attributes Of Board Members’ Enhance The Monitoring Of Earning Management? Evidence From A
Developing Country. Corporate Board: Role, Duties & Composition no. 13
(1):100-108. SCOPUS
Ghazalat, Anas Najeeb Mosa.,
Islam, Md.Aminul., Noor, Idris Bin Mohd. (2017). The Monitoring Role Of The
External Ownership And Discretionary Accruals. Corporate Ownership &
Control no. 14 (2). SCOPUS
Ghazalat, Anas Najeeb Mosa.,
Islam, Md.Aminul., Noor, Idris Bin Mohd. (2017). Impact Of Internal Ownership
On The Monitoring And Mitigating Mechanisms Of Earnings Management Practices.
Corporate Ownership & Control no. 14 (1). SCOPUS
Hamouri,
Basem., Al-Rdaydeh, Mahmoud., Ghazalat, Anas. (2018). Effect of
Financial Leverage On Firm’s Growth: An Empirical Evidence From Jordan. Investment Management and Financial
Innovations Journal.
Volume 15, Issue 2, SCOPUS.
Alsmairat,
Yazan Yaseen. Yusoff, Wan Sallha. Ahmar Ali, Muhammad. Ghazalat,
Anas Najeeb. (2018). The Effect of Audit Tenure and Audit Firm Size on
the Audit Quality: Evidence from Jordanian Auditors. International Journal of
Business and Technopreneurship (IJBT). Vol 8, No. 3. (http://ijbt.unimap.edu.my/images/stories/AIP%20IJBT/IJBT-159%20edited.pdf).
El-Qawaqneh, shahir. Ghazalat, Anas Najeeb. (2018). The
New Lease Accounting Standard IFRS 16: The Perceptions Of Jordan Financial
Managers, External Auditors And External Financial Analysts. International
Conference on Business Management and Social Innovation.(ICBMSI).
Ghazalat, Anas Najeeb. (2019). CORPORATE GOVERNANCE, BOARD OF DIRECTORS AND COMPANY
PERFORMANCE IN JORDAN,.Sumy, Ukraine: Virtus Interpress.
Vol 1.
Oroud, Y., Islam, M., Ahmad, T. S. T., & Ghazalat, A.
(2019). Does Audit Quality Moderate the Relationship between Accounting
Information and the Share Price? Evidence from Jordan. International
Business Research, 12(3), 58-65.
Masadeh, W. M., Salamat, W. A., & Zebdieh, R. A, Ghazalat.A.N.
(2019). Stock Valuation, Strategic And Financial Analysis: A Case Study For
Arab Potash Company (APOT)(Jordan). International
Business management Vol 13, No. 4. SCOPUS
Chaleeda, M., Islam, A., Ahmad, T. S. T., & Ghazalat, A.
N. M. (2019). The Effects of Corporate Financing Decisions on Firm Value in
Bursa Malaysia. International Journal of Economics and Finance, 11(3).
El-Qawaqneh, shahir. Ghazalat, Anas Najeeb. (2019). THE
NEW LEASE ACCOUNTING STANDARD IFRS 16: THE PERCEPTIONS OF JORDAN FINANCIAL
MANAGERS, EXTERNAL AUDITORS AND EXTERNAL FINANCIAL ANALYSTS. International Journal of Management and Applied Science (IJMAS),
11(3). pp17-24.
Chaleeda, M., Islam, A., Ahmad, T. S. T., & Ghazalat, A. N. M. (2019). The Impact of Corporate Dividend
Decisions on Firm Value among Selected Listed Firms in Bursa Malaysia: A Panel
Data Analysis. The 21st
Malaysian Finance Association Conference 2019.
Jundi,
K, Ghazalat, Anas.
Yahya,S. (2019). The Sustainable Development Practices Role
and Transformational Leadership: Interaction and Impact on the Financial
Performance.
Journal of Reviews on Global Economics, 8. SCOPUS
Ghazalat,
Anas. (2020) TOP
MANAGEMENT COMPENSATIONS, AUDIT QUALITY AND OWNERSHIP CONCENTRATION:
INTERACTION AND IMPACT ON THE AGGRESSIVE DISCRETIONARY ACCRUALS. Journal of
Critical Reviews, 7 (19), 8469-8492. doi:10.31838/jcr.07.19.955
Ghazalat,
Anas. (2020). The Effectiveness of Board of Directors
and Family Ownership: Interaction and Impact on The Discretionary Accruals. Int. J. of Accounting, Auditing and Performance
Evaluation (IJAAPE). New accepted. SCOPUS.
Ghazalat, Anas. (2020). Co-movement
between GCC Stock Markets and US Stock Markets : A Wavelet Coherence Analysis. Journal of
International Financial Markets, Institutions & Money. New accepted. SCOPUS. Not
online yet
Almashaqbeh,
M., Islam, M. A., Bakar, R., & Ghazalat, A.
(2020), The Effect of
Audit Quality on the Share Prices in Amman Stock Exchange. International Journal of Multidisciplinary Sciences and Advanced
Technology,9. pp10-22.
Ghazalat, Anas. Abu-Serdaneh, Jamal (2020).
Sticky cost behavior and conditional
conservatism: An Empirical Analysis from GCC countries International Journal of Management Volume 11, Issue 10.
Ghazalat, Anas.
Jundi, K. (2021). Non-Financial Performance and Transformational Leadership:
Interaction and Impact on Sustainable Development Practices of Construction
Firms in an Emerging Economy. The Journal of Asian Finance, Economics and
Business. New accepted. SCOPUS
Matar, A., Al-Rdaydeh, M., Ghazalat, A., & Eneizan, B.
(2021). Co-movement between GCC stock markets and the US stock markets: A
wavelet coherence analysis. Cogent Business & Management, 8(1),
1948658. SCOPUS
Abu-Serdaneh,
Jamal. Ghazalat, Anas. (2022). Managerial
Ownership And Executive Compensations: Interaction And Impact On Earnings
Management Practices In An Emerging Economy. Journal of
Governance and Regulation , 11(1),
163–175. https://doi.org/10.22495/jgrv11i1art15.
SCOPUS
Kazi Masuma Khatun; Md. Aminul Islam; Shafiqur Rahman. Ghazalat, Anas. (2022). FINANCIAL FACTORS AND
CORPORATE SOCIAL AND ENVIRONMENTAL RESPONSIBILITY REPORTING: DOES INDUSTRY
SECTOR MODERATE?. Journal of Business Research, New
accepted, not online yet. SCOPUS
Ghazalat, Anas (2022).
The
Effect of Accounting Practices on the Bankruptcy Risk: Evidence from MENA
Countries. Int. J. of Management Practice. New accepted, not online yet. SCOPUS
Alrawashdeh, Badi; Ghazalat, Anas (2022).A Review on the Challenges and Connections between Cybersecurity and Accounting in Saudi Arabia. Journal of System and Management Sciences. 12(5), 282-296
Ghazalat, A., Abu-Serdaneh, J., & Majaly, H. (2023). The relationship between accounting conservatism and earning management in emerging markets: the moderating role of size. Industrial Engineering and Management Systems, 22(2), 132-143.
Ghazalat, A. (2024). The effect of accounting practices on bankruptcy risk: evidence from MENA countries. International Journal of Management Practice, 17(3), 329-355.
Ghazalat, A., & AlHallaq, S. (2024). Predicting and assessing bankruptcy risk: the role of accounting conservatism and business strategies. Journal of Financial Reporting and Accounting.
Al-Qudah, A. A., Al-Okaily, M., Alqudah, G., & Ghazlat, A. (2024). Mobile payment adoption in the time of the COVID-19 pandemic. Electronic Commerce Research, 24(1), 427-451.
Ghazalat, A. (2024). Exploring aggressive tax planning dynamics: the impact of investment opportunity sets and free cash-flow surplus. Journal of Financial Regulation and Compliance.
