The Impact of Appling Cloud Accounting on the Financial Fraud at Jordanian Companies

Abstract

The research aims to study the impact of the application of cloud accounting on financial fraud. The study sample consisted of 136 companies, which were selected randomly.To achieve the goal of the study, a questionnaire was designed to measure the variables of the study, where the questionnaire was distributed to companies that apply cloud accounting, and (90) questionnaires were distributed, but (72) questionnaires were returned, i.e. (80%).The results of the study showed that the application of cloud accounting reduces financial fraud in Jordanian companies, and it showed that increasing the size of the company leads to a decrease in the application of cloud accounting, and this is due to the fact that large companies prefer to use their own accounting systems, and the study recommended the need to increase legal procedures and penalties for financial fraud implementers, and it recommended to make further studies on cloud accounting.