This study aims to explore the extent of meeting the forensic accounting requirements in courts, using the aspects of the availability of financial data for forensic accountants, possessing the required practical, scientific skills by forensic accountants, and the existence of a legislative and organizational environment. The population of the study consists of 998 people and represents the employees of the Audit Bureau and the Integrity and Anti-Corruption Commission. The study sample consists of 130 people from these two bodies. The data was collected through a questionnaire. The study used a descriptive-analytical approach and Statistical Package for the Social Sciences (SPSS) software. The study concluded that the aspects of using forensic accounting in Jordanian courts, that are the availability of financial data for forensic accountants, possessing the required practical and scientific qualifications by forensic accountants, possessing the required skills by forensic accountants, and the existence of a legislative and organizational environment, are consistent with the conclusions of other studies (Alshurafat et al., 2021; Shbeilat & Alqatamin, 2022). The study recommends that the pertinent authorities encourage the Jordanian courts to use forensic accounting in resolving financial conflicts.
This study aimed to get acquainted with the impact of the nature of financing activity on the interest rates and Murabaha rates prevailing in commercial banks and microfinance institutions (MFIs) in Jordan, as the main object of microfinance activity is to reduce poverty and unemployment (Lal, 2018). The study used the descriptive and analytical approach to evaluate the extent of variation in interest rates among different financing sectors. The study used a t-test for independent samples to test the extent of statistically significant differences between the interest rates and Murabaha rates between the three types of activity; the one-way analysis of variance (ANOVA) test was also used to test the variance in interest rates between the MFIs. The study found statistically significant differences between fixed interest rates, declining interest rates imposed by MFIs, and interest rates in commercial banks, and between Murabaha rates used in MFIs and Murabaha rates in Islamic banks. Fixed interest rates, declining interest rates, and Murabaha rates were higher in MFIs than the commercial banks and Islamic banks which oppose the main object of a microfinance institution that is helping poor families and small institutions gain access to financial services, The study found statistically significant differences between the interest rates of the MFIs themselves. The study recommended tightening control over the microfinance sector or capping its interest rates (Heng, Chea, & Heng, 2021) to match the interest rates and Murabaha rates in it along with the cost of obtaining funds and operational costs in these institutions.
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