The impact of external auditors with forensic accounting competencies on auditee firm performance

被引：2

作者：

Alkhalaileh, Rahaf ^{[1
]}

Alshurafat, Hashem ^{[1
]}

Ananzeh, Husam ^{[2
]}

Al Amosh, Hamzeh ^{[3
]}

机构：

[1] Hashemite Univ, Business Sch, Accounting Dept, Zarqa, Jordan

[2] Irbid Natl Univ, Dept Accounting, Irbid, Jordan

[3] Univ South Africa, Dept Financial Intelligence, Pretoria, South Africa

来源：

HELIYON | 2024年 / 10卷 / 11期

关键词：

Forensic accounting competencies; Firm financial performance; External auditor; Linear regression; Amman stock exchange; FINANCIAL PERFORMANCE; MANAGEMENT; MODELS;

D O I：

10.1016/j.heliyon.2024.e32099

中图分类号：

O [数理科学和化学]; P [天文学、地球科学]; Q [生物科学]; N [自然科学总论];

学科分类号：

07 ; 0710 ; 09 ;

摘要：

The purpose of this study is to examine how the presence of auditors with forensic accounting skills impacts the financial performance of audited companies. Using a quantitative approach, this research employs linear regression analysis and examines a sample of 74 companies from the industrial and service sectors listed on the Amman Stock Exchange between 2012 and 2021. The findings reveal that external auditors with forensic accounting competencies have a positive impact on the financial performance of audited companies. The insights presented in this study could serve as valuable tools for improving the financial performance of companies in the service and industry sectors, highlighting the importance of supporting and promoting the skills and competencies of forensic accountants.

引用

页数：9

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