Yousef Jahmani, Ph.D., CPA


Professor of Accounting

Office: 222 Jordan Building

Phone: 912 358 3404

Fax: 912 358 3905


Ph.D. Accounting and Finance – 1991.

The University of Birmingham-U.K.  

Dissertation Topic:

“Disclosure and Risk in Segmental Financial Reporting: An Empirical & Comparative Study.”


M. SocSc. Accounting and Development Finance - 1987

The University of Birmingham- U.K.

Publications in Refereed Journals:


  • Jahmani, Y., M. Ansari & Dowling W. (2013) “Testing for Internal Control Weaknesses in Accelerated Filers” Academy of Accounting and Financial Studies Journal’ forthcoming.   
  • Jahmani, Y., Dowling W. (2013) “Characteristics of Large Accelerated Filers with Internal Control Weaknesses” Issues in Contemporary Accounting Journal, Volume 1, Number 1.
  • Jahmani, Y., W.  Dowling, & Paul Torres., (2010). Goodwill Impairment Charges: A new window for earning management. Journal of business and Economic Research 8(2), 19-24.
  • Jahmani, Y., William Dowling (2009) “The Impact of Sarbanes-Oxley Act of 2002” Business Research Journal, Journal of business and Economic Research, 6(10), 57-65.
  • Jahmani, Y., (2007) Market Reaction to Adoption of 131 on Segment Reporting, International Journal of Business Administration, IBAD and Frostburg State University, 1(2) 62-72.
  • Jahmani, Y. M. Ansari, (2005) “Managerial Ownership, Risk, and Corporate performance” International Journal of Commerce and Management, Vol. 16(2), 86-94..
  • Jahmani, Y., “The Impact of Segmental Reporting Disclosure on A Firm’s Perceived Risk” International Journal of Commerce and Management, Volume 13, Number 2, 2003.
  • Jahmani, Y. “Decision-Maker’s Perceptions of Green Accounting in UAE and Jordan” Managerial Finance: Special Issues in Finance and Accounting, Volume 29 Number 8, 2003
  •  Jahmani, Y. “Does Line of Business Disclosure as a Second Segment Have an Impact on the Firm’s Perceived Risk” Journal of the Academy of Business Administration. Spring/Fall 2002, Vol. 7, Number 1 & 2.
  • Jahmani, Y. , A. Omari, “Factors Affecting Materiality in Auditing: Evidence from Jordan”. The Arabian Journal of Accounting, University of Bahrain, Bahrain, July 2001.
  • Current Applicability of U.S. Accounting Education Changes in Developing Countries: the Case of Jordan. Co-Author “PHI BETA DELTA International Review” Vol. IX. Spring 1999 (USA, California State University, Sacramento).
  •  Perceptions of Accounting Information users About the Type of Audit Firm: The Case of Jordan. “International Journal of Commerce and Management, Vol. 9, No. 1, 2, 1999).
  • Jahmani, Y., Problems Faces the Implementation of Programming Budget. “Aledari” No 76, March 1999, Oman.
  • Jahmani, Y. Environmental Audit: The possibility of implementation in Jordan. (In Arabic), “Journal of King Abdulaziz university (Economics and Management Esudarat) 1998.
  •   Jahmani, Y.Capital maintenance in time of moderate rate of inflation and Jordanian Companies. “Journal of King Saud University (Administrative Sciences)” Vol. 11, No.1997, KSA.
  •  Jahmani, Y.  Determinants of inventory cost flow method for Jordanian Companies.“Abhath  Al- Yarmouk”  Vol. 14   No. 2 , 1997 Yarmouk University   – Jordan
  • Jahmani, Y. Social Responsibility Accounting and Jordanian Public listed companies. “Abhath Al- Yarmouk” Vol. 12, No.4, 1996. Yarmouk University – Jordan.
  •  Jahmani, Y. “The Development of financial reporting in Jordan”.  Published in Business Research Yearbook, published by International Academy of Business Disciplines conference April 1996.




Recent Publication in Conferences’ proceedings:

  1. Jahmani, Y, W. Dowling (2012) “Determinants of Internal Control Weaknesses in Accelerated filers” Proceedings of Society of Business Research Conference in Nashville, TN, November 1-3 2012.
  2. Jahmani, Y., U. Brown, (2010), “Indicators of Internal Control Weaknesses” Business Research Yearbook, (Refereed) XVII, 1 (Publication of International Academy of Business Disciplines), 2-9.
  3. Jahmani, Y., William Dowling, (2008) “Sarbanes-Oxley Act: Five Years Later” Business Research Yearbook, XV (International Academy of Business Disciplines), 42-48.
  4. Jahmani, Y., M. Tulukdar, (2006) “Goodwill: A window for earning management”.

Conference Presentations:

  • Jahmani, Y. (Presenter & Author), William Dowling (Author) “Determinants of Internal Control Weaknesses in Accelerated filers” Society of Business Research, Nashville, TN, November 1-3, 2012.

Courses Taught:

  • Advanced Financial Accounting (Graduate and Undergraduate)
  • Intermediate Accounting I, II, III
  • Accounting Principles I & II
  • Cost/Managerial Accounting (Graduate and Undergraduate)
  • Financial Statements Analysis (Graduate and Undergraduate)
  • Accounting Analysis for Decision-Making (Graduate)
  • Financial and Managerial Accounting- prerequisite for MBA
  • Auditing
  • Accounting Information Systems