Biography:
Dr. Esraa Esam Alharasis is an Assistant Professor of International Accounting Standards in the Department of Accounting, College of Business, Mutah University, Karak, Jordan. She holds a PhD in Accounting from Victoria University, Australia, and is a well-established scholar in the areas of international accounting and auditing, sustainability and ESG reporting, and corporate governance. Dr. Alharasis has developed a strong and sustained publication record, with over 44 scholarly contributions including peer-reviewed journal articles, book chapters, and conference proceedings published in reputable international outlets, in addition to several manuscripts currently under review or at the revise-and-resubmit stage in high-quality international journals. Her research interests encompass International Financial Reporting Standards (IFRS), audit quality, audit digitalization, forensic accounting, and financial reporting practices in emerging and developing economies, with a growing emphasis on the role of digital innovation in enhancing sustainable business practices and supporting green investment and development decisions. Beyond her research and teaching activities, Dr. Alharasis contributes extensively to the academic community through editorial service; she serves on the editorial boards of Humanities & Social Sciences Communications and Discover Sustainability (Springer), the International Journal of Business Governance and Ethics (Inderscience Publishers), the Asian Economic and Financial Review (AESS), and Tanmiyat Al-Rafidain (University of Mosul, Iraq). In addition, she serves as Guest Editor of the special issue entitled “Digital Innovation for Sustainable Business: An Interdisciplinary Perspective” in Discover Sustainability (Springer) during 2025. Her scholarly work advances interdisciplinary dialogue at the intersection of accounting, digital transformation, governance, and sustainable development, with particular relevance to emerging market contexts.
