The Role of the Accounting Standards and Ethics of the Profession as Controls for Accounting Practices “A Field Study on the Jordanian Industrial Public Shareholding Companies”

نزال, محمد (2014) The Role of the Accounting Standards and Ethics of the Profession as Controls for Accounting Practices “A Field Study on the Jordanian Industrial Public Shareholding Companies”. Masters thesis, جامعة الشرق الاوسط.

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Abstract

The current study aimed to identify the role of the accounting standards and the ethics of profession as controls for accounting practices and also its role on the authenticity of the financial statements of Jordanian industrial public shareholding companies. To achieve this objective the researcher dealt with two types of data; the primary data which was collected via field study and questionnaire. The questionnaire has been distributed on a study sample consists of the accountant, auditor, financial analyst, and financial manager working at (22) companies of Jordanian industrial companies which are listed on the stock exchange of Amman. (176) Questionnaires were distributed and (165) recovered with a return percentage of (93.7%), and the srcodary data which were used in the theoretical part. The researcher used the statistical program (SPSS) for data analysis and testing hypothesis. The study came up with the findings that the Jordanian industrial public shareholding companies adhere the application of accounting standards and don’t adhere the application of the ethics of profession, the study also indicate the existence of the effect of the accounting standards and the ethics of profession as controls for accounting practices (which are concerned with Recognition, Measurement and Disclosure), and on the authenticity of the financial statements. In light of these findings the study recommends to obtain a training course about the accounting standards and the ethics of profession and to support the academic courses concerned with the ethics of profession at the universities of Jordan.

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