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الإسم : محمد علقم

الرتبة العلمية: أستاذ مساعد

المسمى الوظيفي: رئيس قسم

المكتب 9101       الرقم الفرعي 9107

بريد الكتروني: malqam@uop.edu.jo

التخصص: المحاسبة

جامعة التخرج: جامعة عمان العربية للدراسات العليا

المؤهل العلمي

    المؤهل العلمي

    الجامعة

    البلد

    سنة الحصول على المؤهل

    البكالوريوس
    الجامعة الأردنية
    الاردن
    1988
    الماجستير
    الجامعة الأردنية
    الاردن
    1996
    الدكتوراه
    جامعة عمان العربية للدراسات العليا
    الاردن
    2005



  • Book





      د. محمد علقم, " تحليل القوائم المالية لاغراض اتخاذ القرار وتقويم الاداء - مدخل استراتيجي " , "تحليل القوائم المالية لاغراض اتخاذ القرار وتقويم الاداء - مدخل استراتيجي",Vol.الطبعة الاولى,No., مطابع الدستور, عمان/ الاردن, 12/23/2018 :الملخص
      مع تزايد أثر المنشآت الاقتصادية على المجتمعات وعلى الافراد، كان لا بد من مراقبة ما يحدث في هذه المنشآت والوقوف على ادائها، لترشيد القرارات التي تتخذ، وحماية حقوق المستثمرين والمقرضين واصحاب المصالح المختلفين، لذلك كان لا بد من فهم القوائم المالية التي تصدر عن هذه المنشآت، باعتبارها تمثل خلاصة الاحدا Download


  • Journal Paper





      M.A.Alqam, and M.T.A, " Factors of external auditor’s change in Jordanian shareholding companies " , "derasatLjordan university",Vol.24,No.10, jordan university, jordan, 01/08/1997 :الملخص
      Factors of external auditor’s change in Jordanian shareholding companies Field study M.A.Alqam, and M.T.Al-Rajabi Abstract Due to the effect of auditor’s changes on external auditor’s independence, this study examine and determine the factors which cause the Jordanian shareholding companies change their auditors. To achieve this target, the responses to a questionnaire of auditors and management of shareholding have been analyzed and tested. The major findings are: 1. Auditors indicated that there is a significant effect of the factors related to the company, factors related to implementation of audit standards and professional ethics, and factors related to audit firm on auditor’s changes. 2. Managers of shareholding companies indicated that factors related to company, factors related to audit firm, affect auditor’s changes, but other factor factors such as implementation of audit standards and professional ethics do not affect auditor’s changes. 3. There are no significant statistical differences between means of responses of auditors and mangers to factors related to the company, and factors related to audit firm, but there significant statistical differences between means of responses of auditors and mangers to factors related to implementation of audit standards and professional ethics. Download




      Mahmoud Al-Weshah, Mohammed Alqam, Sulaiman Al-Weshah, " Enhancing the role of municipalities' budgets as a tool for expenses’ rationalizing in balqa’ province municipalities. " , "dirassat",Vol.15,No.2, jordan university, amman,jordam, 09/09/2014



      Mohammad Ahmad Alqam, Petra University Yaser Mohd Hamshari, Petra University, " FACTORS AFFECTING ENHANCING CONFIDENCE BETWEEN TAXPAYERS AND INCOME AND SALES TAX AUDITORS IN JORDAN " , "Academy of Accounting and Financial Studies Journal",Vol.Volume 24, Issue 4, 2020,No., Academy of Accounting and Financial Studies Journal, United Kingdom, 12/08/2020 :الملخص
      ABSTRACT The escalating dependence of countries on tax revenues, highlighted the importance of rising up the awareness of taxpayers of the importance of the tax they pay to the state as a major resource of the state’s revenues in financing its projects and economic and social plans to serve the




      Yaser Mohd Hamshari, Petra University Mohammad Ahmad Alqam, Petra University Haitham Yousef Ali, Petra University, " IMPACT OF LEVERAGE: THE RISKS TO THE LISTED INDUSTRIAL JOINT STOCK COMPANIES IN JORDAN STOCK EXCHANGE " , "Academy of Strategic Management Journal",Vol.Volume 19, Issue 4, 2020,No., Academy of Strategic Management Journal, United Kingdom, 12/08/2020 :الملخص
      ABSTRACT This study aims to identify the impact of leverage and its risks to the listed Industrial joint stock companies in Amman Stock Exchange. Through studying the rate of Return on equity, assets, and sales, in addition to the market value of the companies, to determine which is more affected b




      Mohammad Ahmad Alqam1, Haitham Yousef Ali1 & Yaser Mohd Hamshari1, " The Relative Importance of Financial Ratios in Making Investment and Credit Decisions in Jordan " , "International Journal of Financial Research",Vol.12,No., International Journal of Financial Research, canda, 04/02/2021 :الملخص
      The Relative Importance of Financial Ratios in Making Investment and Credit Decisions in Jordan




      Yaser Hamshari, Haitham and Ali, Mohammad Alqam, " The relationship of professional skepticism to the risks of auditing and internal control, and the discovery of fraud and core errors in the financial statements in Jordan " , "Academic Journal of Interdisciplinary Studies",Vol.Vol 10 No 2 March 2021,No., Richtmann Publishing Ltd, London, England, 03/15/2021


  • Conference paper





      .suliman maiteh and M. ALQAM, " characteristic of budget deficit in Jordan " , "",Vol.,No., , amman, jordan, 04/05/2014
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