The Role of Forensic Accounting in Limiting Tax Evasion in the Jordanian Public Industrial Shareholding Companies through the Perspective of Jordanian Auditors

This study aims at identifying the role of forensic accounting in limiting tax evasion in the Jordanian public industrial shareholding companies as well as identifying the most modern methods followed by the Jordanian industrial companies to evade the payment of due taxes. The study also concentrated on clarifying the fields in which forensic accounting is applied and reasons for its appearance. The researcher chose a random sample of external auditors affiliated to the Jordanian association of certified public accountants (JACPA) who had audited the financial statements of the public shareholding industrial companies in Jordan. The study produced a number of important results and recommendations most significantly that there is no statistically significant role of the forensic accounting in limiting the acquisition method of accounting and the misuse of materiality as methods of tax evasion followed in the Jordanian industrial companies, and that there is a statistically significant role of the forensic accounting in limiting the use of accounting estimates and revenue recognition as methods of tax evasion followed byJordanian industrial companies. The researcher also recommends for the competent governmental authorities to activate the role of forensic accounting as a method to limit the cases of tax evasion.