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In this paper, the authors present survey data concerning to understand the motivations underlying the cheating behavior while university exams are held online during the Covid-19 pandemic. In pursuing its aims, this study uses an integrated theoretical framework that includes the social capital theory and the fraud triangle theory. Through the use of a previously tested questionnaire, this study gathers data concerning the students cheating behavior from 213 respondents across a group of Jordanian universities. The findings of this study show that pressures, opportunities, rationalization, social norms, and social trust are all factors that affect the behavioral intention to cheat, which ultimately lead accounting students to commit cheating while taking exams online. This research provides several practical contributions to the educators who are seeking to minimize the chances for dishonest students to cheat in online exams. Future studies can refer to the study and its findings when it comes to educational equity and policy making regarding distance education.

Forensic accounting is a rather vague term that combines the investigative role with the adversarial role of accountants (Botes & Saadeh, 2018). Jordan lacks regulatory provisions for forensic accountants. Nevertheless, the profession is indirectly exercised in Jordan without giving special legal attention to such job title. Consequently, forensic accounting services are performed with minimal service quality from those who are not specialists in the field. Since forensics accountant involves to assist in legal matters (Arslan, 2020), this research examines the available regulations, standard laws, and codes of conduct that might guide a forensic accountant in performing forensic accounting services in Jordan. Furthermore, this article investigates the applicability of the general rules of contract and tort law in addition to the Companies Act in order to provide adequate protection for forensic accountants in Jordan. As far as the authors are aware, the issue of forensic accounting in Jordan has not been researched comprehensively in a theoretical and institutional fashion before from technical and legal standpoints. This article represents the first attempt to examine the issues arising in this difficult and important subject, and the findings of this research can serve as a prototype for other Arab and developing countries.

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The study examines the perceptions of accounting information users toward the importance of a web-based disclosure for 32 items and the potential advantages for both the users and companies. The study also investigates the perceptions of users regarding the websites presentation and the obstacles of web-based disclosure. In addition, the study examines empirically the relationship between the importance of web-based disclosure and the potential advantages for both users and companies. Based on 107 online users’ responses, results show that financial information is the most important information that should be disclosed on the websites of companies according to users. Results also show that the mean values of the advantages for both users and companies are, high, close and significant. Users’ perceptions indicate that competition, cost and audit issues are the main obstacles that may hinder companies to use websites for disclosure. In addition, findings show a positive and significant relationship between the “financial” factor and the users’ potential advantages. In respect to the companies’ potential advantages, results show that both “human resources and suppliers” factor and “the governance, quality and strategy” factor have positive and significant relationship with the companies’ potential advantages. Accordingly, decision-makers should effectively use the seven factors that extracted from principle component analysis as a web-based disclosure model to create advantages for both users and companies.