Applicability of Forensic Accounting to Reduce Fraud and its Effects on Financial Statement of Jordanian Shareholding Companies From the Perspective of Judiciary and Certified Public Accountant
Bibliographic record
Abstract
This research aimed to investigate the applicability of forensic accounting to reduce fraud and its effects on financial statement of Jordanian Shareholding Companies from the perspective of Judiciary and Certified Public Accountant. This study used the descriptive analytical method. In order to elicit data from the participants, the researcher used a questionnaire survey distributed over a randomly selected sample from competent authorities in the financial criminal cases in the Jordanian Courts (Judges, Public Prosecutors), Certified Public Accountants licensed to practice auditing, and chartered accountants with expertise in financial cases in the Jordanian courts, to investigate their perceptions and views about the applicability of Forensic Accounting to reducefraud and its effects on financial statement of Jordanian Shareholding Companies. The researcher used the statistical analysis program (SPSS) to analyze the collected data in addition of the regression equation test, the statistical differences test for the non-scientific samples.The findings of the study showed that there is a necessity for providing the requirements, components, procedures and activities of Forensic Accounting in Jordan to reduce fraud and its effects on financial statement of Jordanian Shareholding Companies from the perspective of Judiciary and Certified Public Accountant. Also, the results of the study indicated that there is a difference between the judicial authority and Certified Public Accountants perceptions. Based on these findings, the study lists a set of recommendations the most important of which is adopt the requirements and principles of applying Forensic Accounting by decision-makers and professional organizations, and to establish an official and independent professional association of Forensic Accountants to develop forensic accounting standards and legislation, and to raise the awareness of the judicial authorities concerning the importance of the concept of Forensic Accounting in resolving financial criminal cases, and the extent of its contribution in rationalizing judicial decisions.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.005 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".