SALAH KAYED AHMAD KAYED

Salah Kayed Ahmad Kayed	Assistant Professor
Accounting	Accounting
Business School	Department of Accounting
salahk@hu.edu.jo	http://staff.hu.edu.jo/drsalah
ORCID ID : 181176910
Office No. : 330	EXT :

C.V. Document file as PDF:

Ph.D.	University of Reading	United Kingdom,2020
Master	The University of Jordan	Jordan,2015
Bachelor	The Hashemite University	Jordan,2012

 Research focuses on corporate reporting, management communication, corporate governance, earnings management, tone management, impression management, and sustainability reporting.

 1.	Kayed, S., Alta’any, M., Meqbel, R., Khatatbeh, I. N., & Mahafzah, A. (2025). Bank FinTech and bank performance: evidence from an emerging market. Journal of Financial Reporting and Accounting, 23(2), 518-535.

2.	Kayed, S., & Alta’any, M. (2025). Disclosure tone: information or obfuscation? Evidence from an emerging market. Accounting Research Journal.

3.	Kayed, S., Ramadan, A. H., Morshed, A., Alshurafat, H., & Al-Zyoudi, R. (2024). The effect of board of directors’ characteristics on disclosing tone in the annual reports: evidence from the Amman stock exchange. Discover Sustainability, 5(1), 338.

4.	Meqbel, R., Alta'any, M., Kayed, S., & Al?Omush, A. (2024). Earnings management and sustainability assurance: the moderating role of CSR committee. Corporate Social Responsibility and Environmental Management, 31(3), 1769-1785.

5.	Al Natour, A. R., Meqbel, R., Kayed, S., & Zaidan, H. (2022). The role of sustainability reporting in reducing information asymmetry: the case of family-and non-family-controlled firms. Sustainability, 14(11), 6644.

6.	Kayed, S., Ramadan, A. H., Morshed, A., Makhlouf, M. H., & Awamleh, A. K. A. (2025). Tone disclosure and debt financing: empirical study from the banking sector governance. Journal of Governance and Regulation/Volume, 14(1).

7.	Kayed, S., & Khatatbeh, I. N. (2025). The Effect of Positivity of Tone on Stock Return: Evidence from Jordanian Commercial Banks. In Green Finance and Energy Transition: Innovation, Legal Frameworks and Regulation (pp. 171-180). Cham: Springer Nature Switzerland.

8.	Al-Nimer, M., Kayed, S., Ullah, R., Khan, N. U., & Khattak, M. S. (2022). Mapping the research between foreign direct investment and environmental concerns; where are we and where to go?. Sustainability, 14(24), 16930.

9.	Kayed, S. (2024). Earnings conference calls’ tone in just meet-beat firms: evidence from the UK. In Sustainable Horizons for Business, Education, and Technology: Interdisciplinary Insights (pp. 47-56). Singapore: Springer Nature Singapore.

10.	Alta'any, M., Kayed, S., Meqbel, R., & Albitar, K. (2025). Speaking success: managerial tone in earnings conference calls and financial performance. Corporate Governance: The International Journal of Business in Society, 25(2), 311-336.

11.	Kayed, S., & Meqbel, R. (2024). Earnings management and tone management: evidence from FTSE 350 companies. Journal of Financial Reporting and Accounting, 22(4), 842-867.

12.	Kayed, S., Meqbel, R., Arabiat, O., Al-Hazaima, H., & Ghaidan, E. (2022, May). Differences in Managers vs. Audience Tone: UK FTSE 350 earnings conference calls. In European, Asian, Middle Eastern, North African Conference on Management & Information Systems (pp. 637-645). Cham: Springer International Publishing.

 Board Characteristics and Disclosure Tone: Empirical Study from the Jordanian Banks

The Relationship between Earnings Conference Calls’ Tone and Cost of Equity Capital: Empirical Study from the UK

Tone Disclosure and Debt Financing: Empirical Evidence from Jordanian Banking Sector

Tax Avoidance and Tone Disclosure Pre and Post Coronavirus Pandemic (COVID-19): Empirical Study from Jordanian Banks Sector

 •	February 2024 – Present: Head of the Supportive Administrative Sciences Department, Business School, The Hashemite University, Zarqa, Jordan.
•	February 2024: Collaborated with colleagues and was temporarily appointed as Acting Head of the Business Administration Department.
•	October 2023 – Present: Dean Assistant, Business School, The Hashemite University.
•	Summer Semester 2023–2024: Lecturer of accounting modules at the German Jordanian University, Madaba, Jordan.
•	June 2022 – Present: Member of the Professional Academic Committee in Accounting at the Jordanian Association of Certified Public Accountants, representing The Hashemite University and contributing to bridging academic education with professional accounting practice.
•	September 2020 – Present: Assistant Professor, Department of Accounting, The Hashemite University, Zarqa, Jordan.
•	January 2017- June 2020: 
Teaching Assistant, Business Informatics, Systems and Accounting (BISA) Department, Henley Business School, University of Reading, UK.
Provided academic support for various undergraduate and postgraduate modules in accounting and finance. Responsibilities included delivering tutorials, marking assignments and exams, assessing presentations, and invigilating exams.
Undergraduate modules:
-	AC105A Introductory International Financial Accounting A
-	AC105B Introductory International Financial Accounting B
-	AC106 Introduction to Management Accounting
-	AC107 Management Information
-	AC203 Business Finance
-	AC303 Advanced Business Finance
Postgraduate modules:
-	ACM003 Management Accounting: Theory and Practice
-	ACM005 Accounting Information Systems
-	MMM041 Business Finance
-	MMM054 Cases in Financial Management and Control
-	MMM062 International Financial Reporting 1
April 2012 – June 2016: Head Accountant, Financial Department, Jordan Islamic Bank, Amman, Jordan. Held a senior role in the financial department with diverse responsibilities, including:
-	Recording financial transactions and maintaining accurate ledgers.
-	Preparing financial statements in compliance with regulatory and standards.
-	Responding to auditor requests and coordinating audit-related documentation.
-	Preparing and submitting “the tree accounts” to the Central Bank of Jordan.
-	Developing and monitoring the budget for all bank branches.
-	Performing reconciliations among branches to ensure consistency and accuracy.
-	Producing financial reports and performance summaries for top management.
-	Supervising accounting staff and ensuring adherence to financial policies and procedures.
-	Gained strong experience in financial reporting, regulatory compliance, audit coordination, inter-branch reconciliation, and strategic financial planning within a banking environment.

 Postgraduates 
•	International Accounting and Research



Undergraduates 
•	Accounting I
•	Accounting II
•	Intermediate Accounting I
•	Intermediate Accounting II
•	Internal Audit
•	Special Topics in Accounting
•	Cost Accounting
•	Managerial Accounting
•	Government Accounting
•	Accounting Information Systems
•	International Accounting 
•	Applied accounting using computer

 -	Delivering a broad portfolio of undergraduate accounting modules, with an emphasis on conceptual clarity, analytical thinking, and real-world application.
-	Teaching postgraduate modules (e.g., International Accounting and Research), supporting students in developing critical thinking and advanced research skills.
-	Supervising master's students, guiding them through thesis development, research design, and academic writing.
-	Serving regularly as an internal examiner for master's theses within the Hashemite University.
-	Appointed as an external examiner for postgraduate theses at Al al-Bayt University, contributing to academic quality assurance and assessment standards.
-	Contributed to curriculum development and academic committees in the Accounting Department, such as modules review and graduate committees, ensuring alignment with accreditation standards and labour market needs.

 •	2022-now: Member of the Professional Academic Committee at the Jordanian Association of Certified Public Accountants, representing the Hashemite University.
•	2022-2023: Member of the administrative committee at the employee club of the Hashemite University.
•	2012: Participated in the CFA competition, representing The Hashemite University in February 2012.

 •	Participated in the following international conferences:
1.	10th International Conference on Business and Technology (ICBT’Amman2024), University of Jordan, Amman, Jordan, August 2024. Presented paper: The Effect of Positivity of Tone on Stock Return: Evidence from Jordanian Commercial Banks. Published in conference proceedings as a book chapter:
Kayed, S., & Khatatbeh, I. N. (2025). In Green Finance and Energy Transition: Innovation, Legal Frameworks and Regulation (pp. 171–180). Cham: Springer Nature Switzerland.

2.	FEMIB 2025 – 7th International Conference on Finance, Economics, Management and IT Business, Porto, Portugal, April 2025
Presented paper: Kayed, S., & Meqbel, R. (2025). SDG Disclosure and Financial Performance: Evidence from Europe. Included in conference proceedings.

3.	Financial Reporting and Business Communication 
o	26th Annual Conference, Bath, UK, 2023 – Presented paper on Tone Management and Future Earnings.
o	25th Annual Conference, Cagliari, Italy, 2022 – Presented paper on Audit Committee Characteristics and Tone Management.
4.	EAMMIS 2022 – European, Asian, Middle Eastern, North African Conference on Management & Information Systems, Coventry (Online), June 2022
Presented paper: Differences in Managers vs. Audience Tone: UK FTSE 350 Earnings Conference Calls. Published in conference proceedings as a book chapter: 
Kayed, S., Meqbel, R., Arabiat, O., Al-Hazaima, H., & Ghaidan, E. (2022). In European, Asian, Middle Eastern, North African Conference on Management & Information Systems (pp. 637–645). Cham: Springer International Publishing.
5.	British Academy of Management Conference, Birmingham, UK, September 2019
Presented paper on Tone Management and Earnings Management.

6.	XIV International Accounting Research Symposium, Madrid, Spain, June 2018. Presented abstract: “Earnings Management and Tone Management: Evidence from the UK”.

7.	22nd Financial Reporting and Business Communication Annual Conference, Bristol, UK, July 2018. Presented abstract: “Earnings Management and Tone Management: Evidence from the UK”.

•	Served as a discussant for the paper titled “The Communicative Action of Negative Words”, focused on tone disclosure, at the 26th Financial Reporting and Business Communication (FRBC) Annual Conference, Bath, UK.
•	Reviewer for prestigious academic journals, including the Accounting Research Journal, the Journal of Sustainable Finance & Investment, and the Journal of Financial Reporting and Accounting.
•	External examiner for master's theses at Al al-Bayt University.
•	Summer Semester 2023–2024: Lecturer of accounting modules at the German Jordanian University, Madaba, Jordan.

SALAH KAYED AHMAD KAYED

SALAH KAYED AHMAD KAYED

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