ˆ˙ ˇ ˘ ! ˆ˙ ˚˜ ˆ - meu.edu.jo · م between Forensic Accounting and Corporate Governance...
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Governance And The Complementary Relationship Between
Them To Face Financial And Administrative Corruption In
The Jordanian Public Shareholding Companies
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Abstract The Role Of Forensic Accounting And Corporate Governance And
The Complementary Relationship Between Them To Face Financial
And Administrative Corruption In The Jordanian Public Shareholding
Companies
Prepared by
Lina Mustafa Burghol
Supervised by
Prof. Mohammed Matar
This study aimed mainly at identifying The Complementary
Relationship between Forensic Accounting and Corporate Governance to
Face Financial and Administrative Corruption in the Jordanian Public
Shareholding Companies. To realize this goal, the researcher had viewed
previous studies relevant to the subject matter of the study. The descriptive
analytical method issued in determining the complementary relationship;
(68) questionnaires were distributed to a purposive sample from a
population consisted of shareholders, stakeholders, external auditors, and
other parties that are relevant to the subject matter of the study, such as
judges, lawyers, Anti-Corruption Commission, Audit Bureau and Control
Department companies. The researcher had also made personal interviews
with a number of the respondents whom she deemed are the best able to
comprehend the concepts of the study.
The study revealed a number of findings the most important of which
is that Forensic Accounting provides the means and tools that enable the
Forensic Auditor in detecting the cases of fraud exercised in the Jordanian
public shareholding companies, So as to reduce the financial and
administrative corruption these companies, and that there is a joint role
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between Forensic Accounting and Corporate Governance in achieving this
goal through maintaining the rights of shareholders and stakeholders.
The researcher suggested several recommendations of which the most
important is the necessity to appoint a forensic certified accountant in the
courts that consider the aspects of civil liability for both the auditors and
boards of directors of the Jordanian public shareholding companies, and the
activation of the legislations necessary for the application of the dissuasive
penalties against violators who contribute to promoting the phenomenon of
corruption in the Jordanian public shareholding companies.
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1. ����)Adam & Shwartz, 2008(����� :
"Corporate Governance, Ethics, and the Back Dating of Stock
Options".
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"Defining a Forensic Audit".
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"Characteristics and Skills of Forensic Accountants".
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4. ����)Ahmed, 2011 (����� :
"An Examination of the Principles of Corporate Governance from an
Islamic Perspective: Evidence from Pakistan".
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'The Role of Forensic Accountants in Fraud Investigations-Importance
of Attorneys and Judges Perceptions'.
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45
6. ����)& Ojo, 2013Digabriel(����� :
"Objectivity and Independence: The Dual Roles of External Auditors
and Forensic Accountants".
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46
7. ����)Prabowo, 2013(����� :
"Better, Faster, and Smarter: Developing a Blueprint for Creating
Forensic Accountants".
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47
8. ����)& others, 2013Akkeren (�����:
"A metamorphosis of the Traditional Accountant: an Insight into
Forensic Accounting Services in Australia".
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Z http: //www.ifc.org/Arabic.
Z http: //www.ccd.gov.jo
Z http: // www.britannica.com.
Z http: //www.imf.org.
Z http://www.jacc.gov.jo.
Z http://www.oxforddictionaries.com.
Z http://www.un.org/ar.
Z http://www.sec.gov.
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0 �� /�� )2 ()�� ����& �
1- ����>#����$ 8�F�� : NPar Tests
One-Sample Kolmogorov-Smirnov Test
68 68 68
4.4412 4.3946 4.3697
.39247 .46867 .54313
.120 .133 .130
.120 .098 .123
-.114 -.133 -.130
.986 1.097 1.073
.286 .180 .200
N
Mean
Std. Deviation
Normal Parametersa,b
Absolute
Positive
Negative
Most Extreme
Differences
Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
IND1 IND2 IND3
Test distribution is Normal.a.
Calculated from data.b.
2- ����># ���� K�; ���1 )������� ����(:
Reliability ****** Method 1 (space saver) will be used for this analysis ******
_
R E L I A B I L I T Y A N A L Y S I S - S C A L E (A L P H A)
Reliability Coefficients
N of Cases = 21.0 N of Items = 6
Alpha = .7346
Reliability ****** Method 1 (space saver) will be used for this analysis ******
_
R E L I A B I L I T Y A N A L Y S I S - S C A L E (A L P H A)
Reliability Coefficients
N of Cases = 21.0 N of Items = 6
Alpha = .7906
Reliability ****** Method 1 (space saver) will be used for this analysis ******
_
R E L I A B I L I T Y A N A L Y S I S - S C A L E (A L P H A)
Reliability Coefficients
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105
N of Cases = 21.0 N of Items = 7
Alpha = .9343
Reliability ****** Method 1 (space saver) will be used for this analysis ******
_
R E L I A B I L I T Y A N A L Y S I S - S C A L E (A L P H A)
Reliability Coefficients
N of Cases = 21.0 N of Items = 19
Alpha = .8791
3- ����># ���� K�; ���1 )���� ����(: Reliability ****** Method 1 (space saver) will be used for this analysis ******
_
R E L I A B I L I T Y A N A L Y S I S - S C A L E (A L P H A)
Reliability Coefficients
N of Cases = 68.0 N of Items = 6
Alpha = .7179
Descriptives
Descriptive Statistics
68 3.00 5.00 4.5882 .52505
68 2.00 5.00 4.6471 .56686
68 3.00 5.00 4.2353 .71482
68 2.00 5.00 4.3235 .78114
68 2.00 5.00 4.3088 .71774
68 2.00 5.00 4.2647 .72519
68
B1
B2
B3
B4
B5
B6
Valid N (listwise)
N Minimum Maximum Mean Std. Deviation
Reliability ****** Method 1 (space saver) will be used for this analysis ******
_
R E L I A B I L I T Y A N A L Y S I S - S C A L E (A L P H A)
Reliability Coefficients
N of Cases = 68.0 N of Items = 6
Alpha = .7813
Descriptives
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106
Descriptive Statistics
68 1.00 5.00 4.4853 .76280
68 2.00 5.00 4.5000 .61085
68 2.00 5.00 4.4265 .71896
68 2.00 5.00 4.3382 .66040
68 2.00 5.00 4.4853 .65774
68 1.00 5.00 4.0000 .91423
68 1.00 5.00 4.3529 .78730
68
C1
C2
C3
C4
C5
C6
C7
Valid N (listwise)
N Minimum Maximum Mean Std. Deviation
Reliability
****** Method 1 (space saver) will be used for this analysis ******
_
R E L I A B I L I T Y A N A L Y S I S - S C A L E (A L P H A)
Reliability Coefficients
N of Cases = 68.0 N of Items = 7
Alpha = .8603
Reliability
****** Method 1 (space saver) will be used for this analysis ******
_
R E L I A B I L I T Y A N A L Y S I S - S C A L E (A L P H A)
Reliability Coefficients
N of Cases = 68.0 N of Items = 19
Alpha = .8755
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107
4- )�� ����� ���� ����(���� =��&> :
Frequencies
Statistics
68 68 68 68
0 0 0 0
Valid
Missing
N
ا=>ه� ا.�6< ا06�ة ا9$�دات
Frequency Table
ا��0ه.
51 75.0 75.0 75.0
13 19.1 19.1 94.1
4 5.9 5.9 100.0
68 100.0 100.0
1.00
2.00
3.00
Total
Valid
Frequency Percent Valid Percent
Cumulative
Percent
1ا�$*
21 30.9 30.9 30.9
11 16.2 16.2 47.1
14 20.6 20.6 67.6
22 32.4 32.4 100.0
68 100.0 100.0
1.00
2.00
3.00
4.00
Total
Valid
Frequency Percent Valid Percent
Cumulative
Percent
ا�*� ة
5 7.4 7.4 7.4
21 30.9 30.9 38.2
35 51.5 51.5 89.7
7 10.3 10.3 100.0
68 100.0 100.0
1.00
2.00
3.00
4.00
Total
Valid
Frequency Percent Valid Percent
Cumulative
Percent
ا��23دات
36 52.9 52.9 52.9
3 4.4 4.4 57.4
19 27.9 27.9 85.3
7 10.3 10.3 95.6
3 4.4 4.4 100.0
68 100.0 100.0
.00
1.00
2.00
3.00
4.00
Total
ValidFrequency Percent Valid Percent
Cumulative
Percent
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108
Graph 1 ���� )!A�
5.9%
19.1%
75.0%
Graph 2 =&>�
32.4%
20.6%
16.2%
30.9%
Graph 3 K��>
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109
10.3%
51.5%
30.9%
7.4%
Graph 4 ����� �����
4.00
3.00
2.00
1.00
.00
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110
5- $��� � ����� ���� ��������� :
Descriptives 1
Descriptive Statistics
28 4.00 5.00 4.5714 .50395
28 4.00 5.00 4.5357 .50787
28 4.00 5.00 4.5000 .50918
28 4.00 5.00 4.5000 .50918
28 3.00 5.00 4.5357 .57620
28 4.00 5.00 4.5357 .50787
28
A1
A2
A3
A4
A5
A6
Valid N (listwise)
N Minimum Maximum Mean Std. Deviation
Descriptives 2
Descriptive Statistics
19 3.00 5.00 4.4737 .61178
19 3.00 5.00 4.3158 .58239
19 3.00 5.00 4.2105 .63060
19 3.00 5.00 4.3158 .67104
19 3.00 5.00 4.0526 .77986
19 2.00 5.00 3.8421 .95819
19
A1
A2
A3
A4
A5
A6
Valid N (listwise)
N Minimum Maximum Mean Std. Deviation
Descriptives 3
Descriptive Statistics
21 4.00 5.00 4.6667 .48305
21 3.00 5.00 4.7143 .56061
21 3.00 5.00 4.2857 .64365
21 4.00 5.00 4.7619 .43644
21 4.00 5.00 4.5714 .50709
21 3.00 5.00 4.2381 .62488
21
A1
A2
A3
A4
A5
A6
Valid N (listwise)
N Minimum Maximum Mean Std. Deviation
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111
Descriptives 1
Descriptive Statistics
28 4.00 5.00 4.6786 .47559
28 4.00 5.00 4.8214 .39002
28 3.00 5.00 4.3929 .56695
28 3.00 5.00 4.5357 .63725
28 4.00 5.00 4.5357 .50787
28 4.00 5.00 4.3929 .49735
28
B1
B2
B3
B4
B5
B6
Valid N (listwise)
N Minimum Maximum Mean Std. Deviation
Descriptives 2
Descriptive Statistics
19 3.00 5.00 4.3158 .58239
19 2.00 5.00 4.2105 .71328
19 3.00 5.00 3.7368 .80568
19 2.00 5.00 4.0000 .88192
19 3.00 5.00 4.0000 .74536
19 2.00 5.00 3.7368 .93346
19
B1
B2
B3
B4
B5
B6
Valid N (listwise)
N Minimum Maximum Mean Std. Deviation
Descriptives 3
Descriptive Statistics
21 4.00 5.00 4.7143 .46291
21 4.00 5.00 4.8095 .40237
21 3.00 5.00 4.4762 .60159
21 3.00 5.00 4.3333 .79582
21 2.00 5.00 4.2857 .84515
21 4.00 5.00 4.5714 .50709
21
B1
B2
B3
B4
B5
B6
Valid N (listwise)
N Minimum Maximum Mean Std. Deviation
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112
Descriptives1
Descriptive Statistics
28 3.00 5.00 4.5714 .57275
28 4.00 5.00 4.4643 .50787
28 3.00 5.00 4.3571 .62148
28 3.00 5.00 4.3929 .56695
28 3.00 5.00 4.3929 .56695
28 3.00 5.00 4.1071 .68526
28 4.00 5.00 4.5357 .50787
28
C1
C2
C3
C4
C5
C6
C7
Valid N (listwise)
N Minimum Maximum Mean Std. Deviation
Descriptives 2
Descriptive Statistics
19 1.00 5.00 4.0526 1.02598
19 2.00 5.00 4.2632 .80568
19 2.00 5.00 4.0526 .91127
19 2.00 5.00 4.0000 .74536
19 2.00 5.00 4.1579 .83421
19 1.00 5.00 3.5263 1.17229
19 1.00 5.00 3.8947 1.10024
19
C1
C2
C3
C4
C5
C6
C7
Valid N (listwise)
N Minimum Maximum Mean Std. Deviation
Descriptives 3
Descriptive Statistics
21 3.00 5.00 4.7619 .53896
21 4.00 5.00 4.7619 .43644
21 4.00 5.00 4.8571 .35857
21 3.00 5.00 4.5714 .59761
21 4.00 5.00 4.9048 .30079
21 3.00 5.00 4.2857 .78376
21 3.00 5.00 4.5238 .60159
21
C1
C2
C3
C4
C5
C6
C7
Valid N (listwise)
N Minimum Maximum Mean Std. Deviation
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113
Descriptives
Descriptive Statistics
68 3.00 5.00 4.5735 .52735
68 3.00 5.00 4.5294 .55907
68 3.00 5.00 4.3529 .59261
68 3.00 5.00 4.5294 .55907
68 3.00 5.00 4.4118 .65187
68 2.00 5.00 4.2500 .74061
68
A1
A2
A3
A4
A5
A6
Valid N (listwise)
N Minimum Maximum Mean Std. Deviation
6- ����>#Person��$����. ������
Correlations
Descriptive Statistics
4.4412 .39247 68
4.3946 .46867 68
IND1
IND2
Mean Std. Deviation N
Correlations
1 .653**
. .000
68 68
.653** 1
.000 .
68 68
Pearson Correlation
Sig. (2-tailed)
N
Pearson Correlation
Sig. (2-tailed)
N
IND1
IND2
IND1 IND2
Correlation is significant at the 0.01 level
(2-tailed).
**.
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114
7- ����># T-Test ����>� ���9��) Ho1, Ho2, Ho3(
One-Sample Statistics
68 4.4412 .39247 .04759
68 4.3946 .46867 .05684
68 4.3697 .54313 .06586
IND1
IND2
IND3
N Mean Std. Deviation
Std. Error
Mean
One-Sample Test
30.281 67 .000 1.4412 1.3462 1.5362
24.538 67 .000 1.3946 1.2812 1.5081
20.796 67 .000 1.3697 1.2383 1.5012
IND1
IND2
IND3
t df Sig. (2-tailed)
Mean
Difference Lower Upper
95% Confidence
Interval of the
Difference
Test Value = 3
8- ����># Person ����>� ��9��) Ho4 (
Correlations
Descriptive Statistics
4.4412 .39247 68
4.3946 .46867 68
IND1
IND2
Mean Std. Deviation N
Correlations
1 .653**
. .000
68 68
.653** 1
.000 .
68 68
Pearson Correlation
Sig. (2-tailed)
N
Pearson Correlation
Sig. (2-tailed)
N
IND1
IND2
IND1 IND2
Correlation is significant at the 0.01 level
(2-tailed).
**.
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