The Moderating Effect for Forensic Accounting on the Relationship between corporate Governance and Quality of Accounting Information in The Jordanian Public Shareholding Companies

Abstract

This study aimed to find out the moderating effect for forensic accounting on the relationship between corporate governance and quality of accounting information in the Jordanian public shareholding companies, where the study population consisted of all external certified accountants, while the study sample consisted of a random sample of external certified accountants. Where (217) questionnaires distributed to external certified accountants. After applying the multiple regression equation and hierarchical regression equation test on the study data. The results were reached, the existence of a statistically significant impact on the application of governance rules in its dimensions (commitment of corporate governance to shareholder rights, commitment of corporate governance to equal treatment among shareholders, commitment of corporate governance to disclosure and transparency, commitment of corporate governance to responsibilities The Board of Directors) on the quality of accounting information, and there is also a modified effect of forensic accounting with statistical significance on the relationship between the application of corporate governance rules in its dimensions and the quality of accounting information with its elements (The relevance and the faithful representation of the accounting information) in the Jordanian public shareholding companies. The study recommends the necessity of continuing commitment of boards of directors in companies to the application of governance rules and laying down the necessary and strict controls to ensure their implementation. And also the necessity of holding training courses for certified accountants specialized in the field of Forensic Accounting .

Effects of Forensic Accounting Techniques and Corporate Governance on Financial Performance of Listed Deposit Money Banks in Nigeria

“…This implies that the presence of institutional ownership might lead to decisions or influences that negatively affect the bank's financial metrics, such as profitability, efficiency, or other relevant indicators. These findings are consistent with previous studies by Alhares (2020), Alaoubi and Almomani (2021), Ali and Fathyah (2020), Bhuiyan and Roudaki (2018), and others. In summary, the collective predictive ability of all independent variables, including fraud cases disclosure, compliance with anti-fraud agencies disclosure, whistleblowing mechanism disclosure, board size, board independence, block government ownership, and block institutional ownership, was statistically significant, suggesting that these variables together play a crucial role in predicting the financial performance of deposit money banks in Nigeria.…”

“…This could imply that a board that is free from undue influences and conflicts of interest is better equipped to make decisions that positively impact the bank's profitability, efficiency, and overall financial success. These results support the findings of Alaoubi and Almomani (2021), Alhares (2020), and Kyere and Ausloos (2020) and others.…”

“…It includes indicators such as profitability, return on investment, revenue growth, cash flow, and overall financial health. Good corporate governance promotes transparency in financial reporting and operations (Alaoubi & Almomani, 2021). The composition, independence, and expertise of the board of directors are critical factors in corporate governance.…”