قدرة الشركات المساهمة العامة على منع الغش و كشفه : دراسة تحليلية لقطاع الخدمات في الأردن

الملخص EN

The study aimed at measuring the ability of Jordanian listed service sector companies to prevent and detect fraud and examining the association between the dependent variable (Antifraud Scale) and the independent variables (share price, profitability, financial leverage and the size of external auditor).

To achieve the objectives of the study, a questionnaire has been distributed among a sample of (35) companies, which formed 62% of the population.

The major findings of this study indicated that Jordanian service sector companies do not apply antifraud system to prevent and detect fraud in its full strategic plan, but they do apply some individual items of the antifraud system.

Also, the results showed that there is no significant association between the dependent variable and any of the four independent variables.