Abstract.  The literature examining the impact of forensic accounting methods, which are (reactive audit and proactive audit) as independent variable  on the quality of accounting information represented in (relevance, reliability, comparability, and understandability) as dependent variable, with the presence of corporate governance as moderating variable that affects the impact  of the independent variable on the dependent variable. Governance was represented in (the size of the board, the presence of an audit committee, and the duality of the CEO) that were measured through the annual reports of the 13 Palestinian Industrial shareholding firms listed on the Palestine Exchange, and the data was also obtained from the electronic questionnaire that   was distributed to certified auditors in Palestine 50 responses were received.

The results indicate that there is an effect of the reactive audit on all variables of the quality of accounting information, but for the proactive audit, it affects only the comparability feature, and the corporate governance had no effect of impact of the forensic accounting methods on the quality of accounting information.

A set of recommendations were developed, which is focusing on forensic accounting and its methods mainly the reactive audit, also, adopting forensic accounting as a new profession in the field of accounting that support with its methods and tools to governance concept and elements. And conducting more research and enhancing auditors’ capacities to face the problems that companies are exposed to, such as fraud, misstatements and others.

Keywords: Forensic accounting methods, Quality of accounting information, corporate governance.

العنوان

Artificial intelligence and economic sustainability in the era of industrial revolution 5, the industrial Studies in Systems, Decision and Control 528

الناشر

Springer Nature Indexed by SCOPUS, DBLP, WTI Frankfurt eG, zbMATH, SCImago

بلد الناشر

سويسرا

Indexing

Scopus

معامل التأثير

None

نوع المنشور

إلكتروني فقط

المجلد

528

السنة

2024

الصفحات

877-891