About

PhD Candidate, School of Management, Universiti Sains Malaysia

Ahmad Muhammad Alomari is a PhD candidate at the School of Management, Universiti Sains Malaysia, in Penang, where he works under the supervision of Assoc. Prof. Dr. Anwar Allah Pitchay. His dissertation examines the impact of digital technology integration on financial reporting quality in Jordanian non-financial companies, with corporate governance quality as a moderator.

He holds a Master of Science in Accounting (2016) and a Bachelor of Administrative Sciences with a major in Accounting (2014) from Yarmouk University, Jordan. His master's thesis studied how the qualifications and experience of boards and chief executives relate to the performance of manufacturing firms listed on the Amman Stock Exchange, and that interest in governance still runs through his work.

His research covers artificial intelligence in accounting and auditing, financial reporting quality, corporate governance, ESG and sustainability reporting, and banking and FinTech. He uses panel data regression, PLS-SEM, GARCH models, machine learning and language models for measuring disclosure. With his supervisor he built DTI Coder, an open-source bilingual model that measures digital technology integration in Arabic and English annual report narrative.

Alongside research, he has worked in accounting at a Jordanian public institution since 2017 and has taught accounting, management and finance courses at college and university level in Jordan. This practice keeps his research close to how financial information is prepared and used. He also serves as a peer reviewer for international journals.

Professional experience

  1. September 2017 to present

    Assistant Accountant

    Al-Wasatiyah Sharia Court of First Instance, Department of the Chief Justice, Jordan

    Accounting entries, cash management, bank reconciliations, budget execution follow-up, and periodic financial reports through the government financial management system (GFMIS).