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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 ) 401310074 ( 2015

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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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2. ����)Smith & Crumbley, 2009 (�����:

"Defining a Forensic Audit".

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8��3��� ;���� 8�$5� ;A���� ;5�6�� 5 2�� (�' 0�" &'##��� T Y'53��

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"Characteristics and Skills of Forensic Accountants".

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4. ����)Ahmed, 2011 (����� :

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Islamic Perspective: Evidence from Pakistan".

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of Attorneys and Judges Perceptions'.

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6. ����)& Ojo, 2013Digabriel(����� :

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and Forensic Accountants".

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7. ����)Prabowo, 2013(����� :

"Better, Faster, and Smarter: Developing a Blueprint for Creating

Forensic Accountants".

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8. ����)& others, 2013Akkeren (�����:

"A metamorphosis of the Traditional Accountant: an Insight into

Forensic Accounting Services in Australia".

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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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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 ******

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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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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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