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The objective of this research is to examine the influence of the accounting information systems (AIS) on the reduction of unethical practices associated with creative accounting in industrial firms that are publicly traded on the Amman Stock Exchange (ASE). The sample for this study comprises a total of 33 industrial companies listed on the ASE. The independent variable is assessed using a specific questionnaire administered to the participants, while the dependent variable is measured using primary sources, namely the annual financial reports of Jordanian industrial companies from the years 2015 to 2021. The findings of this study reveal a statistically significant adverse impact (in terms of both human resources and physical resources) and a statistically significant positive impact (pertaining to laws and regulations) on the mitigation of unethical practices related to creative accounting within industrial companies listed on the ASE. Based on the results obtained, several recommendations have been put forth, such as the need to allocate more resources towards human capital development within companies, as well as the promotion and enforcement of accounting-related laws, regulations, financial reporting, and transparency within these organizations.

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Enhancing Financial Integrity: The Role of Accounting Information Systems in Mitigating Creative Accounting Practices Among Industrial Companies Listed on a Stock Exchange

  • 章节

  • 发表日期：

    2025年

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  • Ziad Abdul Haleem Altheebeh,
  • Braa Adel Alqaise

摘要

The objective of this research is to examine the influence of the accounting information systems (AIS) on the reduction of unethical practices associated with creative accounting in industrial firms that are publicly traded on the Amman Stock Exchange (ASE). The sample for this study comprises a total of 33 industrial companies listed on the ASE. The independent variable is assessed using a specific questionnaire administered to the participants, while the dependent variable is measured using primary sources, namely the annual financial reports of Jordanian industrial companies from the years 2015 to 2021. The findings of this study reveal a statistically significant adverse impact (in terms of both human resources and physical resources) and a statistically significant positive impact (pertaining to laws and regulations) on the mitigation of unethical practices related to creative accounting within industrial companies listed on the ASE. Based on the results obtained, several recommendations have been put forth, such as the need to allocate more resources towards human capital development within companies, as well as the promotion and enforcement of accounting-related laws, regulations, financial reporting, and transparency within these organizations.