The Moderating Effect for Forensic Accounting on the Relationship between corporate Governance and Quality of Accounting Information in The Jordanian Public Shareholding Companies

Abstract

This study aimed to find out the moderating effect for forensic accounting on the relationship between corporate governance and quality of accounting information in the Jordanian public shareholding companies, where the study population consisted of all external certified accountants, while the study sample consisted of a random sample of external certified accountants. Where (217) questionnaires distributed to external certified accountants. After applying the multiple regression equation and hierarchical regression equation test on the study data. The results were reached, the existence of a statistically significant impact on the application of governance rules in its dimensions (commitment of corporate governance to shareholder rights, commitment of corporate governance to equal treatment among shareholders, commitment of corporate governance to disclosure and transparency, commitment of corporate governance to responsibilities The Board of Directors) on the quality of accounting information, and there is also a modified effect of forensic accounting with statistical significance on the relationship between the application of corporate governance rules in its dimensions and the quality of accounting information with its elements (The relevance and the faithful representation of the accounting information) in the Jordanian public shareholding companies. The study recommends the necessity of continuing commitment of boards of directors in companies to the application of governance rules and laying down the necessary and strict controls to ensure their implementation. And also the necessity of holding training courses for certified accountants specialized in the field of Forensic Accounting.