مجلة الاقتصاد والمالية
Volume 12, Numéro 1, Pages 266-286
2026-01-24
The Impact Of Forensic Accounting On Corporate Governance Of Companies Listed On The Palestine Exchange
Authors : Awad Areej .
Abstract
This study aims to explore The Impact of Forensic Accounting on Corporate Governance of Companies Listed on the Palestine Exchange, focusing on three main dimensions: litigation support, judicial investigations, and compliance and corruption investigations, in addition to governance variables, market value, industry, and year. The study adopts a quantitative analytical methodology, employing Ordinary Least Squares (OLS) regression models and logistic regression to test the proposed hypotheses. The analysis was based on financial data extracted from the audited reports of 53 companies registered on the Palestine Exchange. The results reveal that all three dimensions of forensic accounting have statistically significant effects on improving governance through market financial indicators. Specifically, litigation support and judicial investigations show statistically significant negative effects, suggesting that their reactive use may reflect weaknesses in governance or deficiencies in internal control systems. In contrast, compliance and corruption investigations exhibit a marginally significant positive effect, highlighting their role in promoting regulatory compliance, mitigating risk, and fostering investor trust. These findings underscore the importance of distinguishing between reactive and proactive forensic tools when planning governance reforms in emerging markets.
Keywords
Forensic Accounting ; Litigation Support ; Judicial Investigations ; Compliance and Corruption Investigations ; Corporate Governance ; Market Value
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