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Governance of forensic accounting profession
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Safaa Ahmad 
, Abdallah Bader Mahmoud Alzoubi , Rahaf Alkhalaileh
This work is licensed under a Creative Commons Attribution 4.0 International License.
Abstract
The importance of forensic accounting proficiency among external auditors is particularly notable in developing economies, such as Jordan, where corporate governance practices are continually advancing (Alhusban et al., 2020). This research aims to investigate the relationship between company-specific factors and the engagement of external auditors possessing forensic accounting expertise. The research uses a quantitative method that includes analyzing linear regression. The study comprises 70 companies from the industrial and service sectors that are listed on the Amman Stock Exchange (ASE), and it spans from 2012 to 2021. The findings suggest that firm size, firm age, and firm financial performance are significantly correlated with the presence of external auditors skilled in forensic accounting. The concepts investigated in this research present possible approaches to improve the economic results of companies in the service and industrial fields by utilizing the knowledge of forensic accountants. This article emphasizes the significance of developing and advocating for the capabilities and expertise provided by forensic accountants, which ultimately improve the financial performance of companies under audit.
Keywords: External Auditor, Forensic Accounting, Firm Age, Firm Financial Performance, Firm Size
Authors’ individual contribution: Conceptualization — S.A., A.B.M.A., and R.A.; Methodology — S.A., A.B.M.A., and R.A.; Investigation — S.A., A.B.M.A., and R.A.; Resources — S.A., A.B.M.A., and R.A.; Writing — S.A., A.B.M.A., and R.A.; Supervision — S.A., A.B.M.A., and R.A.; Funding Acquisition — S.A., A.B.M.A., and R.A.
Declaration of conflicting interests: The Authors declare that there is no conflict of interest.
JEL Classification: M40, M41, M42
Received: 26.10.2024
Revised: 24.02.2025; 05.08.2025
Accepted: 20.08.2025
Published online: 21.08.2025
How to cite this paper: Ahmad, S., Alzoubi, A. B. M., & Alkhalaileh, R. (2025). Governance of forensic accounting profession. Corporate Law & Governance Review, 7(3), 106–112. https://doi.org/10.22495/clgrv7i3p10
