Impact of the Code of Professional Conduct on the Quality of Accounting Information in Jordanian Public Shareholding Industrial Companies

Abstract

This study aimed to examine the impact of the Code of Professional Conduct on the quality of accounting information in Jordanian public shareholding industrial companies listed on the Amman Stock Exchange. Employing a quantitative methodology, data were collected via a structured questionnaire from a sample of 264 senior and middle management members within these companies. The results indicated high levels of both professional conduct adherence (Mean = 4.12) and accounting information quality (Mean = 4.16). Furthermore, regression analysis revealed a strong positive relationship (R = 0.841), where the Code of Professional Conduct explained 70.7% of the variance in accounting information quality (R² = 0.707, Sig = 0.000), confirming the study's main hypothesis. Consequently, the study recommends enhancing ethical training programs for accountants and auditors, implementing continuous monitoring of ethical compliance, and developing internal governance systems that support ethical decision-making. The study's originality stems from providing empirical evidence connecting ethical auditing behavior with accounting information quality within the Jordanian industrial sector, thereby enriching literature on professional ethics frameworks and their influence on financial transparency.