Effectiveness of Auditing in Combating Financial Corporate Corruption in Jordan from Managers’ Perspectives


  • Dr. Reem Al-Araj Assistant Professor at Faculty of Administration, Middle East University. Amman




Audit Effectiveness, Audit in Jordan, Combating Corruption.


The study aims at investigating the effectiveness of auditing in curbing financial corruption in Jordanian companies. Research methodology is descriptive and analytical mainly based on primary data from structured interviews with a convenient sample of corporate managers in Jordan. The study concluded that fraud, bribery, tax evasion and forging data are the most prevailing types of corporate corruption; auditors' responsibility to fight corporate corruption mainly stems from their professional ethics and social responsibility more than legal obligation; auditing measures were inadequate for combating corporate corruption; low level of auditing effectiveness exists due to obstacles facing auditors such as lack of mandate, lack of incentives, lack of appropriate training and threats to auditors. The researcher recommends that the best course of action to combat corporate corruption in Jordan is through joint efforts of internal control, external auditing, official mandate, more incentives and better training to auditors to reveal and report cases of corporate corruption in Jordan.


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