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The Role of the Accounting Standards and Ethics of the

Profession as Controls for Accounting Practices
“A Field Study on the Jordanian Industrial Public
Shareholding Companies”
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Abstract
The Role of the Accounting Standards and Ethics of the
Profession as Controls for Accounting Practices
“A Field Study on the Jordanian Industrial Public
Shareholding Companies”
Prepared By
Moohammad H. Nazzal
Supervised By
Najeeb M. Masoud
The current study aimed to identify the role of the accounting standards and the ethics
of profession as controls for accounting practices and also its role on the authenticity of the
financial statements of Jordanian industrial public shareholding companies. To achieve this
objective the researcher dealt with two types of data; the primary data which was collected
via field study and questionnaire. The questionnaire has been distributed on a study sample
consists of the accountant, auditor, financial analyst, and financial manager working at (22)
companies of Jordanian industrial companies which are listed on the stock exchange of
Amman. (176) Questionnaires were distributed and (165) recovered with a return
percentage of (93.7%), and the srcodary data which were used in the theoretical part. The
researcher used the statistical program (SPSS) for data analysis and testing hypothesis.
The study came up with the findings that the Jordanian industrial public shareholding
companies adhere the application of accounting standards and don’t adhere the application
of the ethics of profession, the study also indicate the existence of the effect of the
accounting standards and the ethics of profession as controls for accounting practices
(which are concerned with Recognition, Measurement and Disclosure), and on the
authenticity of the financial statements.
In light of these findings the study recommends to obtain a training course about the
accounting standards and the ethics of profession and to support the academic courses
concerned with the ethics of profession at the universities of Jordan.
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Al-Akra, M., Ali, M. & Marashdeh, O. (2009). Development of Accounting

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F ,4 SPSS 6E%L (, gE,
Frequencies
Statistics
age edu1 edu2 job exp cert
N Valid 165 165 165 165 165 165
Missing 0 0 0 0 0 0
Frequency Table
age
Cumulative
Frequency Percent Valid Percent
Percent
Valid 1 21 12.7 12.7 12.7

2 60 36.4 36.4 49.1
3 53 32.2 32.2 81.3

4 18 10.9 10.9 92.2
5 5 3.0 3.0 100.0
Total 165 165 165
Edu 1
Cumulative
Percent
Valid 1 5 3.0 3.0 3.0
2 111 67.3 67.3 70.3

3 42 25.4 25.4 95.7
4 7 4.3 4.3 100.0
Total 165 100.0 100.0
97
Edu 1
Cumulative
Percent
1 5 3.0 3.0 3.0
2 111 67.3 67.3 70.3
3 42 25.4 25.4 95.7

4 7 4.3 4.3 100.0
Edu 2
Cumulative
Percent
Valid 1 148 89.7 89.7 89.7
2 8 4.8 4.8 94.5
3 9 5.5 5.5 100.0

4 0 0 0 100.0
Total 165 100.0 100.0
job
Cumulative
Percent
Valid 1 34 20.6 20.6 20.6

2 13 7.9 7.9 28.5
3 38 23 23 51.5
4 21 48.5 48.5 100.0

Total 165 100 165
exp
Cumulative
Percent
0Valid 1 21 12.7 12.7 12.7

2 60 36.4 36.4 49.1
3 53 32.2 32.2 81.3
4 18 10.9 10.9 92.2
5 8 4.8 4.8 97.0

6 5 3.0 3.0 100.0
Total 165 100.0 100.0

98
cert
Cumulative
Percent
Valid 1 4 2.4 2.4 2.4

2 32 19.4 19.4 21.8
3 23 13.9 13.9 35.7
4 17 10.3 10.3 46.0
5 8 4.8 4.8 50.8

6 81 49.2 49.2 100.0
Total 165 100.0 100.0
Descriptives
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
q1 165 2.00 5.00 4.02 0.47

q2 165 2.00 5.00 3.32 0.46
q3 165 3.00 5.00 2.48 0.33
q4 165 2.00 5.00 4.34 0.60
q5 165 2.00 5.00 4.10 0.42
q6 165 2.00 5.00 3.39 1.04
q7 165 3.00 5.00 3.96 0.77
q8 165 2.00 5.00 2.98 0.66
Valid N (listwise) 165
q9 165 1.00 5.00 1.86 1.07

q10 165 1.00 5.00 1.80 0.85
q11 165 1.00 5.00 1.86 1.02
q12 165 2.00 5.00 3.07 1.01
q13 165 2.00 5.00 2.65 0.52
q14 165 2.00 5.00 2.70 0.93
q15 165 2.00 5.00 3.12 0.41
q16 165 1.00 5.00 1.50 0.71
99
q17 165 1.00 5.00 1.06 0.84

q18 165 2.00 5.00 3.03 0.99
q19 165 2.00 5.00 3.97 0.47

q20 165 2.00 5.00 3.90 0.46
q21 165 2.00 5.00 3.99 0.33
q22 165 3.00 5.00 4.38 0.60
q23 165 2.00 5.00 3.98 0.42
q24 165 2.00 5.00 2.59 1.04
q25 165 3.00 5.00 4.58 0.77
q26 165 3.00 5.00 4.33 0.66
q27 165 2.00 5.00 3.59 0.64

q28 165 3.00 5.00 4.00 0.47
q29 165 3.00 5.00 4.04 0.29
Q30 165 2.00 5.00 3.90 0.46
Q31 165 3.00 5.00 4.35 0.62
Q32 165 2.00 5.00 3.75 0.62
Q33 165 3.00 5.00 4.01 0.39
Regression
Variable Entered/ Removed
Model Variables Entered Variables Removed Methods
1 Sum2 a Enter
100

1 Sum2 a Enter
a. All requeted variables entered.

b. Dependent variable: sum4.
Model Summary
Adjusted R Std. Error of the

Model R R Square
Square Estimate
1 0.670a 0.448 0.445 0.22344
a. predictors: (Constant), sum2.
ANOVA
Sum of
Model df Mean Square f Sig.
squares
1 Regression 6.611 1 6.611 132.421 0..000a

Resedual 8.138 163 0.05
Total 14.749 164

Coefficient
Unstandardized
Model Unstandardized Coefficient Coefficient t Sig.
101
B Std. Error Beta
1 constant 2.372 0.138 17.203 0.000

sum2 0.456 0.04 0.67 11.507 0.000
1 Sum2 a Enter

Model Summary

Model R R Square
Square Estimate
1 0.443 0.196 0.191 0.26843
ANOVA
Sum of
squares
1 Regression 2.860 1 2.860 39.689 0.000a
Resedual 11.745 163 0.072
Total 14.605 164

102
Coefficient
Unstandardized
Unstandardized Coefficient Coefficient t Sig.
Model
B Std. Error Beta
1 constant 2.931 0.166 17.960 0.000

sum2 0.300 0.48 0.443 6.300 0.000

1 Sum1 a Enter

Model Summary

Model R R Square
Square Estimate
1 0.552 0.304 0.304 0.29203
ANOVA
Sum of
squares
103
Regression 0.848 1 0.848 111.410 0.000a

Resedual 13.901 163 0.85
Total 14.749 164

Coefficient
Unstandardized
Model
B Std. Error Beta
1 constant 3.448 0.160 21.592 0.000

sum2 0.122 0.039 0.552 3.153 0.000
1 Sum1 a Enter

Model Summary

Model R R Square
Square Estimate
1 0.751 0.564 0.29910

104
ANOVA
Sum of
Model df Mean Square
squares f Sig.
Regression 0.023 1 0.023 166.440 0.000
Resedual 14.583 163 0.089
Total 14.605 164

Coefficient
Unstandardized
Model
B Std. Error Beta
1 constant 3.885 0.164 23.752 0.000

sum2 0.02 0.04 0.751 0.502 0.000

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