Open AccessThe Impact of Professional Accounting Commitment on The Reduced Risk of Reliance on Financial Statements in The Jordanian Islamic Banks: أثر الالتزام المهني المحاسبي على انخفاض مخاطر الاعتماد على القوائم المالية في البنوك الإسلامية الأردنية
Author(s) -
Ayman Saleh Mustafa Harb
Publication year - 2022
Publication title -
mağallaẗ al-ʿulūm al-iqtiṣādiyyaẗ wa-al-idāriyyaẗ wa-al-qānūniyyaẗ
Language(s) - English
Resource type - Journals
ISSN - 2522-3372
DOI - 10.26389/ajsrp.s140721
Subject(s) - islam , accounting , obligation , business , population , reliability (semiconductor) , political science , law , medicine , environmental health , physics , theology , quantum mechanics , philosophy , power (physics)
This study aims to identify the role that professional commitment plays in influencing the reduction of the risks of reliance on financial statements. The researcher designed a questionnaire consisting of (24) items, which was distributed to the study population consisting of Islamic banks in Jordan. This study concluded that there is an effect of the professional accounting obligation on the reduction of the risk of reliance on the financial statements in Islamic banks, and there is also an effect of the accounting professional commitment on the reliability of information in Islamic banks. The researcher recommended the necessity of applying the principles of Islamic values in accounting professional commitment.