लेखक: Hashem Alshurafat

Dr. Hashem Alshurafat is an assistant professor in accounting and the associate dean at Hashemite University, Jordan. He earned his Ph.D. in accounting from the University of Southern Queensland, Australia. He is an editor and a reviewer of many scholarly journals and a keynote speaker at many international conferences. He is a guest editor of special issue on forensic accounting in the Journal of Financial Reporting and Accounting. His research currently focuses on forensic accounting, technology adoption in accounting, and accounting education. Prof. Allam Hamdan is a full professor and the dean of College of Business and Finance at Ahlia University, Bahrain. He is listed in the world’s top 2% scientists list by Stanford University. He has published many articles in national and international journals focusing on accounting and financial and economic issues in the Arab world. He also has research interests in education-related issues in Arabic universities such as educational governance, investment in education, and economic growth. He has received many awards, including the First Prize of Al-Owais Creative Award in 2017 and 2019 and the Second Prize of Rashid bin Humaid Award for Culture and Science in 2016, among others. He was recognized with the highest scientific research citations among the Arab countries according to Arcif 2018-2022. He is a member of steering committee in the International Arab Conference of Quality Assurance of Higher Education. Professor John Sands is a professor at the University of Southern Queensland, Australia. He has been either a team leader or a member of 16 research grant projects. He has held various positions, including the head of accounting discipline; the director of undergraduate programs; the chair of Accounting and Finance Association of Australia and New Zealand (AFAANZ) Management Accounting Special Interest Group; a steering committee member of the Environmental and Sustainability Management Accounting Network (EMAN)—Asia Pacific; a Tertiary Education Quality and Standards Agency (TEQSA) expert; a State Personal Lines product manager; and State Finance Administration manager.