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The Impact of Professionalism Theory Constructs on the Applicability of Forensic Accounting Services: Evidence from Jordan

Author

Listed:
  • Razan Nayef Almashaqbeh

    (Department of Accounting, Business School, The Hashemite University, P.O. Box 330127, Zarqa 13133, Jordan)

  • Hashem Alshurafat

    (Department of Accounting, Business School, The Hashemite University, P.O. Box 330127, Zarqa 13133, Jordan)

  • Hamzeh Al Amosh

    (Ministry of Education and Higher Education, Doha 35111, Qatar
    Faculty of Business and Management, University Sultan Zainal Abidin, Campus Gong Badak, Kuala Nerus 21300, Malaysia)

Abstract

This study aims to provide an understanding of the impact of professionalism theory constructs on the applicability of forensic accounting services, as well as reviewing the obstacles to implementing the profession of forensic accounting through a literature review. The accounting side of the study explores the profession of forensic accounting and the sociological side of the study will focus on professionalism theory, more specifically Pavalko’s 1988 model. A quantitative method was used in this study; 154 questionnaires from Certified Public Accountants (CPAs) were validated and used in the data analysis. Data analysis was conducted using SmartPLS, which was used for testing the study’s hypotheses. The results demonstrated that the professionalism theory constructs have a significant impact on the applicability of forensic accounting services. There was an indication that six out of eight constructs had a positive impact, which are, code of ethics, commitment, intellectual technique, motivation, training, and relevance to social values, leaving only autonomy and sense of community with no impact shown. This study recommends that forensic accountants and practitioners contribute to developing the profession of forensic accounting and to provide services with high quality. The study’s significant constructs can inform the development of training programs for aspiring forensic accountants in Jordan, emphasizing ethics, commitment, technical expertise, motivation, training, and social values. These findings may also apply to other countries.

Suggested Citation

  • Razan Nayef Almashaqbeh & Hashem Alshurafat & Hamzeh Al Amosh, 2023. "The Impact of Professionalism Theory Constructs on the Applicability of Forensic Accounting Services: Evidence from Jordan," IJFS, MDPI, vol. 11(4), pages 1-23, December.
    • Handle: RePEc:gam:jijfss:v:11:y:2023:i:4:p:141-:d:1293960
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    References listed on IDEAS

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    1. Gary Pflugrath & Nonna Martinov‐Bennie & Liang Chen, 2007. "The impact of codes of ethics and experience on auditor judgments," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 22(6), pages 566-589, July.
    2. Reshma Kumari Tiwari & Jasojit Debnath, 2017. "Forensic accounting: a blend of knowledge," Journal of Financial Regulation and Compliance, Emerald Group Publishing Limited, vol. 25(1), pages 73-85, February.
    3. Hashem Alshurafat & Mohannad Obeid Al Shbail & Ebrahim Mansour, 2021. "Strengths and weaknesses of forensic accounting: an implication on the socio-economic development," Journal of Business and Socio-economic Development, Emerald Group Publishing Limited, vol. 1(2), pages 135-148, July.
    4. Hashem Alshurafat, 2021. "Forensic accounting as a profession in Australia? A sociological perspective," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 30(2), pages 395-423, June.
    5. Baljinder Kaur & Kiran Sood & Simon Grima, 2022. "A systematic review on forensic accounting and its contribution towards fraud detection and prevention," Journal of Financial Regulation and Compliance, Emerald Group Publishing Limited, vol. 31(1), pages 60-95, June.
    6. Hegazy, Sarah & Sangster, Alan & Kotb, Amr, 2017. "Mapping forensic accounting in the UK," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 28(C), pages 43-56.
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