The role of judicial accounting in reducing financial corruption practices in Jordan : electronic systems environment as an intermediate variable

الملخص EN

This study included an introduction, three chapters and a conclusion.

The introduction contains the general framework of the study and the development of a set of previous studies related to the subject of the study.

In the first chapter of the study, the researcher dealt with the theoretical framework of judicial accounting by clarifying the basic concepts of judicial accounting, then the study dealt with the procedures and areas of using judicialaccounting and the qualifications and skills that must be available in the judicial accountant, as well as the role of electronic systems in helping the judicial accountant to be transparent in the decision.

The other part of the study dealt with financial corruption by clarifying the concept of financial corruption, its forms and methods, the reasons leading to it and the factors that help to commit it, in addition to the role of judicial accounting in this field.

This study dealt with the field study by analyzing the data of the field study and testing the hypotheses.

This study reached to many results, the most important of which was that there is an impact of the judicial accountant as an expert witness, an important role in the field of judicial accounting in detecting fraud and limiting financial corruption.

It also reached recommendations, the most important of which was working to make maximum use of the effectiveness of judicial accounting methods in order to control financial performance and professional behavior at all administrative levels, because judicial accounting includes mechanisms that help detect fraud and reduce financial corruption in its various forms.