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

برغل, لينا (2015) 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. Masters thesis, جامعة الشرق الاوسط.

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Abstract

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 م 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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