The Effect of Apparent and Intellectual Sustainability Independence on the Credibility Gap of the Accounting Information

Madher E. Hamdallah, Salem Al-N’eimat, Anan F. Srouji, Manaf Al-Okaily () and Khaldoon Albitar ()
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Madher E. Hamdallah: Business Faculty, Al-Zaytoonah University of Jordan, Amman 11733, Jordan
Salem Al-N’eimat: Business Faculty, Al-Zaytoonah University of Jordan, Amman 11733, Jordan
Anan F. Srouji: King Talal School of Business Technology, Princess Sumaya University for Technology, Amman 11941, Jordan
Manaf Al-Okaily: School of Business, Jadara University, Irbid 21110, Jordan
Khaldoon Albitar: Faculty of Business and Law, University of Portsmouth, Portsmouth PO1 2UP, UK

Sustainability, 2022, vol. 14, issue 21, 1-22

Abstract: This study aims to recognize the sustainability independence of the Jordanian Association of Certified Public Accountants (JACPA/JCPA) and its impact on the credibility gap of the accounting information of companies operating in Jordan. This study demonstrates the effects of the apparent and intellectual sustainability independence on the credibility gap of accounting information. A total of 93 online questionnaires were analyzed using multiple regressions. The results revealed an impact of the apparent independence of the JCPA on the quality of the information credibility gap related to service fees, and no statistically significant impact for both consulting and accounting service fees was found. This study also concludes research regarding the impact of intellectual independence of the JCPA on the information credibility gap regarding the code of professional ethics and the commitment of auditing offices to their customers.

Keywords: intellectual sustainability; accounting information; apparent independence; code of professional ethics; information credibility gap; auditor’s sustainable independence; CPA (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2022
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:gam:jsusta:v:14:y:2022:i:21:p:14259-:d:959939

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