The Impact of Intellectual Integration between External Auditing and Corporate Governance in the Face of Global Financial Crises

The aim of this study was to explore the impact of intellectual integration between external auditing and corporate governance in the face of global financial crises and the view of Jordanian external auditors. The descriptive analytical approach was used, the current study community consists of all external auditors in Jordan (382) external auditors in accordance with the Jordanian Association of Certified Public Accountants of 2017.The sample of the study was randomly selected. 200 questionnaires were distributed to the external auditors. Only (191) were retrieved, where the loss was (9), and (5) questionnaires were excluded for not validating the analysis. The final sample (186) was identified by (93.0%) of the number of distributed questionnaires. The results of the study showed that there is a significant effect at the level of morality (? = 0.05), only three dimensions (honesty and justice, integrity and integrity, and the correct application of corporate governance) in the face of global financial crises. There is no statistically significant effect (? = 0.05) on the dimensions of (management discipline in the company, accountability, transparency, disclosure, leadership, guidance, efficiency and effectiveness) in the face of global financial crises. The study recommended reviewing the responsibility of the external auditor towards the company as a whole as one of the most important tools of governance by focusing on its economic value and the various risks it faces in order to reduce the occurrence of financial crises in the future. With the need to enhance the circle of external audit activities to include the examination, evaluation, analysis and management of the company's strategies in terms of strengths and weaknesses, as well as in terms of opportunities and threats for the governors of the good.