Forensic accounting as a profession in Australia? A sociological perspective

Alshurafat, Hashem

doi:10.1108/medar-04-2020-0865

Cited by 21 publications

(15 citation statements)

References 55 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…CSR also helps to address issues within society and contributes to more sustainable development, therefore benefitting an organization and creating a more stable and financially successful society, providing additional opportunities for companies to do business (Alhusban et al, 2020;H. Alshurafat, 2021;H.…”

Section: Csrmentioning

confidence: 99%

The Impact of Risk Disclosure on the Corporate Social Responsibility of Jordanian Banks

Mahmoud¹,

Ismail²,

Dahmash³

et al. 2023

Preprint

View full text Add to dashboard Cite

The purpose of this paper is to explore the impact on corporate social responsibility when Jordanian banks disclose risks. The main objective of the study is to investigate the relationship between risk disclosure and corporate social responsibility in the banking sector in Jordan. To achieve this goal, data was collected from 23 Jordanian banks listed on the Amman Stock Exchange (ASE) over a period of 10 years, from 2010 to 2019. The data was analyzed using a regression model with four independent variables that represent the risk disclosure; corporate social responsibility was used as the dependent variable. The study also built in controls for the age of each bank, its size, leverage, and ROE, to ensure that the results were not affected by these factors. The results of the study show that all independent variables are positively correlated with corporate social responsibility. This suggests that disclosing risks is an effective way to improve corporate social responsibility in the banking industry. The findings of this study have important practical implications for bank managers, future researchers, and policymakers. The study also highlights the importance of future research in this field in order to understand the relationship between risk disclosure and corporate social responsibility in other countries and within other sectors of industry.

show abstract

Section: Csrmentioning

confidence: 99%

The Impact of Risk Disclosure on the Corporate Social Responsibility of Jordanian Banks

Mahmoud¹,

Ismail²,

Dahmash³

et al. 2023

Preprint

View full text Add to dashboard Cite

show abstract

“…With regard to forensic accounting course curriculums, there are problems that a faculty must address. These issues are characteristic due to the interdisciplinary nature of forensic accounting (Van Akkeren et al, 2013); the instructional material available for forensic accounting studies (Rezaee & Burton, 1997); the inconsistency in the forensic accountancy curriculum being taught across various institutions (Seda & Kramer, 2014; the absence of agreement between the profession's stakeholders regarding the content of forensic accounting courses (Smith & Crumbley, 2009); and the availability of forensic accounting courses (Alaqrabawi & Alshurafat, 2021;Alshurafat, 2021;Alshurafat, Al Shbail, & Almuiet, 2021;Alshurafat, Al Shbail, & Mansour, 2021;Alshurafat, Al Shbail, Masadeh, et al, 2021;Ananzeh et al, 2021).…”

Section: Curricular Issuesmentioning

confidence: 99%

“…During recent decades, the study and practice of forensic accounting has drawn the attention of numerous practitioners, educators and regulators (Alshurafat, 2021;Alshurafat, Al Shbail, & Almuiet, 2021;Alshurafat, Al Shbail, & Mansour, 2021;Odia & Akpata, 2021;Wahyuni-TD et al, 2021). Although there is an increasing demand on the study, and thereafter practice, of forensic accounting, it can be seen that there is a significant variation in the education systems and professional regulatory structures operating across the world.…”

Section: Introductionmentioning

confidence: 99%

A Review on Forensic Accounting Profession and Education: Global Context

Saadeh¹,

Al-zoubi²,

Dahmash³

et al. 2022

Preprint

View full text Add to dashboard Cite

This review provides an understanding of the teaching and practising of forensic accounting across the globe. It includes a review of published forensic accounting studies that conclude that forensic accounting is of benefit to both students and professionals. Despite this, there are areas of concern; namely, the insufficiency of an appropriate structure of regulation and a lack of control over the academic qualifications to enter the profession. This review of both the teaching and practising of forensic accounting provides an overview of the vital issues and concerns that must be understood in order to advance the essential application of forensic accounting. It is expected that this review will influence future policy that will advance business and limit episodes of fraud. The amount of published literature on the subject of forensic accounting is widespread and diverse. However, there is a lack of comprehensive understanding regarding the strengths and weaknesses of forensic accounting; this review will address this and provide policymakers with a thorough explanation of the subject.

show abstract

“…, 2022), driven by the corporate scandals that led to the subsequent crisis and the lack of confidence in the current economic system (Alhusban et al. , 2020; Alshurafat, 2019, 2022; Alshurafat et al. , 2019a, b, 2021a, b; Haloush et al.…”

Section: Introductionmentioning

confidence: 99%

“…Economic sustainability continues to attract the interest of many scholars (Ananzeh, 2020;Bugshan et al, 2022), driven by the corporate scandals that led to the subsequent crisis and the lack of confidence in the current economic system (Alhusban et al, 2020;Alshurafat, 2019Alshurafat, , 2022Alshurafat et al, 2019aAlshurafat et al, , b, 2021aHaloush et al, 2021;Stahl et al, 2020). However, new studies confirm the significance of HRM in explaining the growth and the economic sustainability of banks (Mohiuddin et al, 2022).…”

Section: Introductionmentioning

confidence: 99%

The role of human resources management in enhancing the economic sustainability of Jordanian banks

Taha

Taha²

2022

JBSED

View full text Add to dashboard Cite

PurposeThe purpose of this study is to examine the role of human resources management (HRM) on economic sustainability in Jordanian banks. To achieve this goal, data were collected from 23 Jordanian banks listed at the ASE from 2014 to 2019.Design/methodology/approachA regression model was employed using four independent variables that represent the HRM (i.e. managing the environment of human resources, human resources acquisition and preparation, human resources assessment and development and human resources compensation) and using economic sustainability as the dependent variable. The study also controlled for banks’ age, size, leverage and return on equity.FindingsResults show that all independent variables are positively correlated with economic sustainability. The results imply that HRM is an important tool to enhance economic sustainability within the banking sector.Originality/valueThis study provides practical implications for banks’ managers, future researchers and policymakers. This is achieved by investigating the impact of the independent variables, including managing the human resources environment, the acquisition and preparation of human resources, the assessment and development of human resources and the compensation of human resources on the economic, social and environmental sustainability in Jordanian banks.

show abstract

Forensic accounting as a profession in Australia? A sociological perspective

Cited by 21 publications

References 55 publications

The Impact of Risk Disclosure on the Corporate Social Responsibility of Jordanian Banks

The Impact of Risk Disclosure on the Corporate Social Responsibility of Jordanian Banks

A Review on Forensic Accounting Profession and Education: Global Context

The role of human resources management in enhancing the economic sustainability of Jordanian banks

Contact Info

Product

Resources

About