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

doi:10.3390/su142114259

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

School of Accounting, Economics and Finance

Research output: Contribution to journal › Article › peer-review

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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 language	English
Article number	14259
Number of pages	22
Journal	Sustainability
Volume	14
Issue number	21
DOIs	https://doi.org/10.3390/su142114259
Publication status	Published - 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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10.3390/su142114259

The effect of apparent and intellectual sustainability independence PDFFinal published version, 802 KBLicence: CC BY

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title = "The effect of apparent and intellectual sustainability independence on the credibility gap of the accounting information",

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.",

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T1 - The effect of apparent and intellectual sustainability independence on the credibility gap of the accounting information

AU - Hamdallah, Madher E.

AU - Al-N'eimat, Salem

AU - Srouji, Anan F.

AU - Al-Okaily, Manaf

AU - Albitar, Khaldoon

PY - 2022/11/1

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N2 - 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.

AB - 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.

KW - intellectual sustainability

KW - accounting information

KW - apparent independence

KW - code of professional ethics

KW - information credibility gap

KW - auditor's sustainable independence

KW - CPA

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DO - 10.3390/su142114259

M3 - Article

SN - 2071-1050

VL - 14

JO - Sustainability

JF - Sustainability

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M1 - 14259

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

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