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

Author

Listed:
  • 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)

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.

Suggested Citation

  • Madher E. Hamdallah & Salem Al-N’eimat & Anan F. Srouji & Manaf Al-Okaily & Khaldoon Albitar, 2022. "The Effect of Apparent and Intellectual Sustainability Independence on the Credibility Gap of the Accounting Information," Sustainability, MDPI, vol. 14(21), pages 1-22, November.
    • Handle: RePEc:gam:jsusta:v:14:y:2022:i:21:p:14259-:d:959939
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