Forensic Accounting Education Within the Australian Universities

Alshurafat, Hashem; Al-Msiedeen, Jebreel Mohammad; Shbail, Mohannad Obeid Al; Ananzeh, Husam; Alshbiel, Seif; Jaradat, Zaid

doi:10.1007/978-3-031-08954-1_58

Cited by 14 publications

(12 citation statements)

References 17 publications

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“…Alshurafat, Beattie, Jones, & Sands, 2019a, 2019bDuque-Grisales, Aguilera-Caracuel, Guerrero-Villegas, & García-Sánchez, 2020;El Khoury, Nasrallah, & Alareeni, 2021;Galant & Cadez, 2017). Financial disclosure also helps the management of the company identify areas for improvement and assists them to make strategic decisions (Alam, Zhang, & Al Hazaima, 2018;H. Alshurafat, Al-Msiedeen, et al, 2023;Castro, Ramírez, & Escobar, 2021;Crisóstomo, de Souza Freire, & De Vasconcellos, 2011;Desoky, 2020).…”

Section: Financial Disclosurementioning

confidence: 99%

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

Mahmoud¹,

Ismail²,

Dahmash³

et al. 2023

Preprint

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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.

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Section: Financial Disclosurementioning

confidence: 99%

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

Mahmoud¹,

Ismail²,

Dahmash³

et al. 2023

Preprint

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“…In the Jordanian context, as well as in many other developing nations, studying accounting education necessitates a broader examination encompassing the social, economic, political and cultural environment (Alhusban et al ., 2020). Forensic accounting extends beyond technicalities, shaping and being shaped by the wider society (Alshurafat, 2022; Alshurafat et al ., 2022; Ismail et al ., 2022). By considering the broader context in which accounting operates, students are better equipped to understand the obstacles and potentials they encounter in their careers (Alsharari, 2017).…”

Section: Introductionmentioning

confidence: 99%

“…The inclusion of forensic accounting within university accounting curricula is also vital for ensuring the accuracy of financial statements and meeting the demands of modern business environments. This integration equips students with the necessary skills to address fraudulent activities and errors, ultimately preparing them for the competitive labor market, as highlighted by Alshurafat et al . (2022), Al Shbeil et al .…”

Section: Introductionmentioning

confidence: 99%

Divergence and convergence of salient stakeholders' perceptions toward forensic accounting education: importance, obstacles and pedagogies

Alkhalaileh,

Alshurafat,

Al-Hazaima

2023

JBSED

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PurposeThis research study aims to identify barriers to incorporating forensic accounting into accounting curricula in Jordanian universities. The study examines the differences in perspectives among various accounting education stakeholders, including students, educators and accounting and auditing employees/managers, on forensic accounting education.Design/methodology/approachThe research methodology is quantitative and involves administering a survey questionnaire. The data obtained are analyzed using techniques including t-test analysis, one-way ANOVA and post-hoc.FindingsThe study reveals that educators have a more favorable view toward incorporating forensic accounting into university accounting curricula in Jordan, while accountants and auditors (employees/managers) are more strongly convinced of its importance. Furthermore, the biggest challenge to integrating forensic accounting, as perceived by stakeholders, is the lack of related job opportunities.Practical implicationsThe study significantly contributes to accounting education research by providing valuable information on barriers to incorporating forensic accounting into the accounting curricula of Jordanian educational institutions from the perceptive of various stakeholders. Therefore, this study may assist educators in overcoming obstacles in offering forensic accounting education.Originality/valueThe study carries important implications for the inclusion of forensic accounting in the accounting curricula of Jordanian educational institutions. By comprehending the different viewpoints of various stakeholders, educators and policymakers can address recognized challenges and strive for the effective integration of forensic accounting in accounting curricula. As a result, accounting students will receive a more comprehensive education, and graduates will be better equipped for successful careers in the field.

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“…, 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

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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.

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Forensic Accounting Education Within the Australian Universities

Cited by 14 publications

References 17 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

Divergence and convergence of salient stakeholders' perceptions toward forensic accounting education: importance, obstacles and pedagogies

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

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