The effect of apparent and intellectual sustainability independence on the credibility gap of the accounting information

Madher E. Hamdallah, Salem Al-N'eimat, Anan F. Srouji, Manaf Al-Okaily*, Khaldoon Albitar*

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

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.
Original languageEnglish
Article number14259
Number of pages22
JournalSustainability
Volume14
Issue number21
DOIs
Publication statusPublished - 1 Nov 2022

Keywords

  • intellectual sustainability
  • accounting information
  • apparent independence
  • code of professional ethics
  • information credibility gap
  • auditor's sustainable independence
  • CPA

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