WSEAS Transactions on Business and Economics
Print ISSN: 1109-9526, E-ISSN: 2224-2899
Volume 22, 2025
Internal Audit's Mediating Role in the Relationship between Forensic Accounting, Disclosure and Transparency in Financial Statements: Jordanian Certified Public Accountants’ Perspective
Authors: , ,
Abstract: This study aims to pinpoint the mediating role of internal auditing in the relationship between forensic accounting, disclosure, and transparency in the financial statements from the point of view of Jordanian public certified accountants to reduce the problems faced by companies in disclosure and transparency processes in the financial statements.The research sample consists of the certified public accountants in Jordan. Achieving the study objectives necessitates using the descriptive analytical approach for the data. The research instrument is a 56-item questionnaire used to measure the variables of the study with the adoption of the 5-point Likert scale. The data are analyzed using the SPSS software by relying on the Baron and Kenny’s model (1986) to test the mediation of the mediating variable. The findings indicate a statistically significant effect at a significant level of 0.05 for forensic accounting on disclosure, transparency and the mediating role of internal audit. Therefore, the study recommends activating the role of forensic accounting and internal auditing, and following up developments in accounting standards and international auditing standards thanks to its impact on disclosure and transparency in the financial statements.
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Pages: 948-961
DOI: 10.37394/23207.2025.22.79