أثر تطبيق تقنيات المحاسبة الجنائية في الكشف عن ممارسات إدارة الأرباح في الشركات المساهمة العامة الأردنية من وجهة نظر المحاسبين القانونيين

Abstract EN

This study aims to identify the extent of the application of forensic accounting techniques (computer assisted auditing tools, and data mining) by the certified accountants in Jordan, and to identify the impact of the application in the detection of earnings management practices and reduction in the Jordanian shareholding companies.

it also aims to identify the obstacles that may limit the application of these techniques in detecting earnings management practices in the Jordanian shareholding companies by certified accountants in Jordan.

to achieve the objectives of the study, the researchers designed a questionnaire to collect related data of study's variables, where the study population consisted of certified accountants and auditors in the auditing offices who are licensed to practice audit in Jordan who totalling according to statistics of the Jordan association of certified public accountants (jacpa) at the beginning of 2019 (354) certified accountant.

a random sample of (145) certified accountant has been selected including accountants and workers in the auditing offices in Jordan, and the branches of major international audit firms (big four)), which constitute almost 41% of the study population.

the questionnaires were distributed and recovered by hand, as the number of distributed questionnaires (145) questionnaire, (113) questionnaires were recovered to identify them, and (3) questionnaires were excluded because of completeness of answers, and the number of questionnaires approved for the purposes of analysis and research was (110) questionnaires, representing (75.9%) of the questionnaires were distributed, and 31.1% of the study population.

the study showed many of results, including:high application of forensic accounting techniques (computer assisted auditing tools and data mining) by the certified accountants in Jordan, high impact of the application of forensic accounting techniques in detecting earnings management practices and reduction in the Jordanian shareholding companies, low presence of obstacles that limit the application forensic accounting techniques in detecting earnings management practices in the Jordanian shareholding companies by the certified accountants in Jordan.

the researchers presented many of recommendations, including: enhancing the certified accountants application of forensic accounting techniques and utilize them in the audit process and through the search for logical links between discovered data and analyse the differences and extract the discrepancy between the data, benefit from the application of forensic accounting techniques in the detection practices earnings management in the Jordanian shareholding companies, through the exploration of the largest possible amount of data in search of new information hidden or unexpected and provide the opportunity to audit the files and electronic transactions and identify those items that represent a valuable abnormal and need for further investigation, concerted efforts of concerned profession of accounting and auditing to overcome the obstacles that limit the application of criminal accounting techniques.