Forensic Accounting Competencies of External Auditors and their Impact on Company Performance

Abstract

This study examines how forensic accounting auditors affect corporate financial performance. This quantitative study uses linear regression to analyze 78 Jordanian non-banking financial enterprises. The findings show that forensic accounting-trained external auditors improve corporate financial performance. This study sought to solve a knowledge gap by educating auditors about forensic accounting's role in financial crime detection and prevention. Audit firms' performance and integrity have improved in Jordan's complex and dynamic financial system, including the Amman Stock Exchange. Analyzing the financial data of non-banking financial enterprises listed on the ASE from 2012 to 2023 will show if forensic accounting auditors improve performance. Fostering consumer trust and providing accurate financial information helps enhance financial reporting and decrease fraud. This study examines how forensic accounting-trained external auditors improve client financial performance.