Emad Hajjat, Majed Alzoubi, Leqaa Al-Othman, Lu'ay Wedyan, Osama Hayajneh,
Volume 35, Issue 3 (IJIEPR 2024)
Abstract
This study examines the role of forensic accounting in enhancing financial transparency and reducing fraud in Jordanian institutions. Using a mixed-method approach, data were collected from 150 respondents including chartered accountants, auditors, financial managers. through a structured questionnaire. The findings reveal that forensic accounting significantly contributes to fraud prevention by supporting government investigations, providing courtroom testimony), and developing financial management systems. Additionally, forensic accountants play a crucial role in preparing key reports for government activities. The correlation analysis shows strong interdependencies between forensic accounting’s roles in arbitration and fraud detection. While most hypotheses were confirmed, challenges were noted in applying forensic accounting within the public sector. The study concludes by recommending that policymakers strengthen the integration of forensic accounting into Jordan's financial regulatory framework to enhance its effectiveness, particularly in the public sector. This research highlights the vital role of forensic accounting in maintaining financial integrity and provides a foundation for future studies.
Emad Hajjat, Leqaa Al-Othman, Khaled Al-Tamimi, Issa Alrawashdeh,
Volume 36, Issue 3 (IJIEPR 2025)
Abstract
This study determines the effects of investment institutions on improving business earnings and governance quality in Jordanian industrial businesses for the period (2018-2023), using the descriptive analytical approach to accomplish study goals. The study participants included (46) Jordanian industrial companies while the sample amounted to (45.7%) of commercial enterprises’ representatives research community. The annual reports of industrial businesses provided data for study variables found on the Amman Stock Exchange's website and on Securities Depository Center. Researchers used the descriptive and inferential statistical method; provided by E-Views software to accomplish the study's goals. The study results indicate that investing had a favorable impact for institutions on enhancing corporate governance, and a negative effect of investment institutions on the earnings quality. The study recommended encouraging investment institutions to increase their stakes in industrial companies to enhance oversight and transparency, and motivating them to adhere to governance standards by imposing regulations requiring them to apply good governance practices to ensure the sustainability of institutional investment, in addition to adhering to accounting practices.
