Member Portfolio

FADI ASFOUR

Faculty of Business Studies

Phone: 3002

Office: G-100

Email: f.alasfour@arabou.edu.sa

Fadi Al-Asfour is an accomplished Assistant Professor in Accounting & Finance with over nine years of academic experience. Holding a Ph.D. in Accounting & Taxation from Leeds Beckett University, UK, and a Master's in Accounting & Finance from the University of Leeds, Dr. Asfour's expertise spans taxation systems, corporate social responsibility, and international financial standards. His commitment to academic excellence and innovative research is evident through his significant contributions as a faculty member at AL-Ahliyya Amman University and the Arab Open University. His teaching philosophy emphasizes critical thinking and real-world application, preparing students for the complexities of the financial world. He has been recognized for his scholarly work, including an award for the best publication paper in 2018, and actively engages in continuous learning and professional development. His dedication to fostering ethical financial practices makes him a valued member of the academic community.

Accounting and Finance

Taxation System and Ethics

Corporate Social Responsibility

Corporate Governance

International Financial Reporting Standards.

Accounting principles.

intermediate Accounting

Governmental Accounting

Job Title: Part-Time Lecturer
University: Leeds Beckett University
From: 01/2011
To: 01/2013
Responsibilities: Lecturer in the Accounting and Finance Department

Job Title: Full-Time Assistant Professor
University: Al-Ahliyya Amman University
From: 09/2015
To: 03/2020
Responsibilities: Assistant Professor in the Accounting and Finance Department

Job Title: Assistant Professor
University: Arab Open University
From: 08/2022
To: Present
Responsibilities: Assistant Professor in Accounting

Al-Asfour, F. (2026). Earnings Management Revisited: A Synthesis of Theory, Evidence, and Measurement from the 100 Most Influential Studies. International Journal of Financial Studies. https://doi.org/10.3390/ijfs14060161

Al-Asfour, F. and Elfedawy, A., 2026. ESG Disclosure and Audit Fees: The Moderating Role of Board Gender Diversity in an Emerging Market Context. Journal of Risk and Financial Management, 19(10), p.761.

Elfedawy, A., & Al-Asfour, F. (2026). How digital transformation shapes accounting conservatism: evidence from Egypt. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-05-2025-0360

Al-Asfour, F. (2026). Taxing the Untouchable: Comparative Enforcement Challenges in the Digital Economy. World Tax Journal. 18 (4), https://doi.org/10.59403/zzfdya

Al-Asfour, F. (2026). Integrating Zakat into Modern Fiscal Policies: Challenges, Opportunities, and Theological Foundations. Journal of the General Secretariat of Zakat, Tax and Customs Committees. https://sjournals.sdl.edu.sa/Publication/detail-Publication/34405914

Al-Asfour, F. (2026). Is It Ethical to Earmark Taxes? Contributions to Finance and Accounting. https://link.springer.com/book/9783032267849

Al-Asfour, F. (2026). The Ethics of Exit Taxes: Balancing State Interests and Individual Freedom. Contributions to Finance and Accounting. https://link.springer.com/book/9783032267849

Al-Asfour, F. (2025). Corporate Social Responsibility Disclosure and Its Impact on Financial Performance: Evidence from the GCC Islamic Banking Sector (2000–2024). Corporate Social Responsibility and Environmental Management. https://doi.org/10.1002/csr.70124

Al-Asfour, F. (2025). Decoding CSR: synthesis of top 100 studies and their influence on business and stakeholder dynamics. SN Business & Economics. https://doi.org/10.1007/s43546-025-00832-9

Al-Asfour, F., & McGee, R. W. (2024). Tax Evasion and Tax Compliance: What Have We Learned from the 100 Most Cited Studies? In The Ethics of Tax Evasion, Volume 2: New Perspectives in Theory and Practice. Springer.

Al-Asfour, F. (2024). Reevaluating Ethical Justifications for Discriminatory Tax Rates in the Global Economy. Journal of Accounting, Ethics & Public Policy, 25(2). https://doi.org/10.60154/JAEPP.2024.V25N2P15

Alasfour, F., Jaara, B. O., & Abusaleem, K. (2024). Dividend Payout Policy of the Islamic and Conventional Banks in the Gulf Cooperation Council (GCC) Countries. Migration Letters, 21(4).

Al-Asfour, F., & Abu Saleem, K. (2023). Tax Ethics and Tax Compliance: Evidence from Emerging Markets. Corporate Governance and Organizational Behavior Review, 7(4). https://doi.org/10.22495/cgobrv7i4p11

Alasfour, F. (2019). Costs of Distrust: The Virtuous Cycle of Tax Compliance in Jordan. Journal of Business Ethics, 155(1). https://doi.org/10.1007/s10551-017-3473-y

Alasfour, F., & Dahmash, F. (2019). The Determinants of Capital Structure: The Levant versus Gulf Cooperation Council Firms. Afro-Asian Journal of Finance and Accounting, 9(2). https://doi.org/10.1504/AAJFA.2019.099486

Alasfour, F., Samy, M., & Bampton, R. (2016). The determinants of tax morale and tax compliance: Evidence from Jordan. Advances in Taxation, 23. https://doi.org/10.1108/S1058-749720160000023005

Undergraduate

FADI ASFOUR

Faculty of Business Studies

Google Scholar

ResearchGate

Phone: 3002

Office: G-100

Email: f.alasfour@arabou.edu.sa