The Availability of Forensic Accounting Application Factors to Enhance the Auditors Efficiency in Jordan

• 발행기관: 한국유통과학회
• 저자명: Abdussalam Mahmoud ABU-TAPANJEH Tasnim Muhammad Khalaf AL-SARAIRAH
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 8 No.3, 807~819쪽, 전체 13쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2021.03.30

영문 초록

This study aims to determine the availability of forensic accounting application factors sought by auditors’ representatives of Jordanian Certified Public Accounting and auditors working in the Audit Bureau. The study identifies as well the role of these application factors in enhancing the efficiency of auditors due to the increased responsibility on them in the face of various fraud cases on the one hand, and their appearance in the courts as financial experts supporting the judiciary to adjudicate financial cases on the other hand. To achieve the objectives of the study, the researchers used the descriptive analytical method because of its suitability for the nature of the research. The population of the study consisted of 433 Jordanian certified public accountants and 520 auditors working in the Audit Bureau, from which a sample of 426 was constructed. A questionnaire was developed to collect data and the Statistical Package for Social Sciences was utilized to analyze data and test hypotheses. The study found that there is a statistical difference between the responses of the two samples of the study, and it concluded a set of recommendations, which are hoped to help legislators in strengthening and developing the forensic accounting profession in Jordan.

목차

1. Introduction

2. Theoretical Framework

3. Methodology

4. Results

5. Discussion

6. Recommendations

References

키워드

Forensic Accounting Auditors Forensic Audit Chartered Accounting Audit Bureau