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The Mediating Effect of External Audit Quality on the Relationship Between Corporate Governance and Creative Accounting

Nofan Hamed Al-Olimat and Mohannad Obeid Al Shbail

International Journal of Financial Research, 2021, vol. 12, issue 1, 149-157

Abstract: The study aimed to examine the impact of corporate governance in limiting creative accounting practices mediating by the quality of external audits in Jordanian industrial public shareholding companies. The analysis in this research was to follow some of the analysis techniques namely; validity, reliability, and multiple regression were used in order to achieve the objectives of the study, The study population consisted of all Jordanian industrial public shareholding companies registered in the Amman Stock Exchange for the year 2019, and due to the large size of the study population, the researchers applied the s sample random technique representing the population where valid questionnaires reached statistical analysis (120) a questionnaire that included; financial managers and heads of accounting and audit departments. The study concluded that there is a statistically significant effect of the quality of external auditing and the principles of institutional governance in limiting creative accounting practices in Jordanian industrial companies, and in light of these results, the study recommended that industrial companies exploit the positive complementary relationship between the quality of external auditing and the principles of institutional governance to reach the common goal to reduce creative accounting practices.

Keywords: external audit quality; principles of corporate governance; creative accounting; Jordanian industrial companies (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:jfr:ijfr11:v:12:y:2021:i:1:p:149-157

DOI: 10.5430/ijfr.v12n1p149

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