IDEAS home Printed from https://ideas.repec.org/a/jfr/afr111/v7y2018i1p237.html

The Perceptions of Credit Officers towards External Auditors: A Case Study from Jordan

Author

Listed:
  • Hasan Mansur
  • Anita Tangl

Abstract

This study aimed at detecting the existence of credit officer’s perceptions in Jordanian commercial banks towards external auditors. This research is an analytical research based on analysis of previous studies and conducting semi structured interviews. This paper focused on credit officers’ perceptions who work at commercial banks towards the external auditors. It was concluded that there are high perceptions from credit officers towards external auditors, regarding the following aspects, auditor's independence and neutrality towards the entity subject to auditing; auditor's responsibility to evaluate the entity's viability; and the effect of auditing fees and remuneration on auditing quality.

Suggested Citation

  • Hasan Mansur & Anita Tangl, 2018. "The Perceptions of Credit Officers towards External Auditors: A Case Study from Jordan," Accounting and Finance Research, Sciedu Press, vol. 7(1), pages 237-237, February.
    • Handle: RePEc:jfr:afr111:v:7:y:2018:i:1:p:237
    as

    Download full text from publisher

    File URL: https://www.sciedupress.com/journal/index.php/afr/article/download/12883/7971
    Download Restriction: no
    File URL: https://www.sciedupress.com/journal/index.php/afr/article/view/12883
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Sufian Khwaldeh & Issam Al-Hadid & Ra’ed Masa’deh & Ala'aldin Alrowwad, 2017. "The Association between E-Services Web Portals Information Quality and ICT Competence in the Jordanian Universities," Asian Social Science, Canadian Center of Science and Education, vol. 13(3), pages 156-156, March.
    2. Morrison Handley-Schachler & Steven Li, 2005. "International Effects of the Andersen Accounting and Auditing Scandals: Some Evidence from the US, UK and Australian Stock Markets," School of Economics and Finance Discussion Papers and Working Papers Series 202, School of Economics and Finance, Queensland University of Technology.
    3. Azham & Ali & Lee Teck Heang & Rosli Mohamad & Marianne Ojo, 2008. "Internship and Audit Expectation Gap Among Undergraduate Students in Universiti Utara Malaysia," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 6(1), pages 55-74, January.
    4. Masoud, Najeb, 2017. "An empirical study of audit expectation-performance gap: The case of Libya," Research in International Business and Finance, Elsevier, vol. 41(C), pages 1-15.
    5. Azham & Ali & Lee Teck Heang & Rosli Mohamad & Marianne Ojo, 2008. "Internship and Audit Expectation Gap Among Undergraduate Students in Universiti Utara Malaysia," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 6(1), pages 55-74, January.
    6. Kristy Hodge & Nava Subramaniam & Jenny Stewart, 2009. "Assurance of Sustainability Reports: Impact on Report Users' Confidence and Perceptions of Information Credibility," Australian Accounting Review, CPA Australia, vol. 19(3), pages 178-194, September.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Hassan Mansur & Anita Tangl, Dr. Prof., 2018. "How to Bridge the Audit Expectation Gap?," Journal of Social Sciences (COES&RJ-JSS), , vol. 7(2), pages 61-73, April.
    2. Karlsson, Per & Noela, Massa, 2022. "Beliefs influencing students’ career choices in Sweden and reasons for not choosing the accounting profession," Journal of Accounting Education, Elsevier, vol. 58(C).
    3. Martínez-Ferrero, Jennifer & García-Sánchez, Isabel-María, 2017. "Coercive, normative and mimetic isomorphism as determinants of the voluntary assurance of sustainability reports," International Business Review, Elsevier, vol. 26(1), pages 102-118.
    4. Olivier Boiral & Marie‐Christine Brotherton & Léo Rivaud & David Talbot, 2022. "Comparing the uncomparable? An investigation of car manufacturers' climate performance," Business Strategy and the Environment, Wiley Blackwell, vol. 31(5), pages 2213-2229, July.
    5. Clara Pérez‐Cornejo & Esther de Quevedo‐Puente & Juan Bautista Delgado‐García, 2020. "Reporting as a booster of the corporate social performance effect on corporate reputation," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(3), pages 1252-1263, May.
    6. Al-Shaer, Habiba & Zaman, Mahbub, 2016. "Board gender diversity and sustainability reporting quality," Journal of Contemporary Accounting and Economics, Elsevier, vol. 12(3), pages 210-222.
    7. Claire Gillet-Monjarret & Isabelle Martinez & Géraldine Rivière-Giordano, 2015. "La perception des commissaires aux comptes français sur la vérification sociétale : une expérimentation," Post-Print hal-01188799, HAL.
    8. Thomas Kaspereit & Kerstin Lopatta, 2013. "The Value Relevance of SAM's Corporate Sustainability Ranking and GRI Sustainability Reporting in the European Stock Markets," ZenTra Working Papers in Transnational Studies 19 / 2013, ZenTra - Center for Transnational Studies, revised Oct 2013.
    9. Belen Fernandez‐Feijoo & Silvia Romero & Silvia Ruiz, 2018. "Financial Auditor and Sustainability Reporting: Does it matter?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(3), pages 209-224, May.
    10. Teresa Eugénio & Sónia Gomes & Manuel Castelo Branco & Ana Isabel Morais, 2022. "Non-Financial Reporting and Assurance: A New Opportunity for Auditors? Evidence from Portugal," Sustainability, MDPI, vol. 14(20), pages 1-15, October.
    11. Mehrbakhsh Nilashi & Abdullah M. Baabdullah & Rabab Ali Abumalloh & Keng-Boon Ooi & Garry Wei-Han Tan & Mihalis Giannakis & Yogesh K. Dwivedi, 2025. "How can big data and predictive analytics impact the performance and competitive advantage of the food waste and recycling industry?," Annals of Operations Research, Springer, vol. 348(3), pages 1649-1690, May.
    12. Jonas Wanner & Christian Janiesch, 2019. "Big data analytics in sustainability reports: an analysis based on the perceived credibility of corporate published information," Business Research, Springer;German Academic Association for Business Research, vol. 12(1), pages 143-173, April.
    13. Katrin Hummel & Christian Schlick & Matthias Fifka, 2019. "The Role of Sustainability Performance and Accounting Assurors in Sustainability Assurance Engagements," Journal of Business Ethics, Springer, vol. 154(3), pages 733-757, February.
    14. Patrick Velte & Martin Stawinoga, 2017. "Empirical research on corporate social responsibility assurance (CSRA): A literature review," Journal of Business Economics, Springer, vol. 87(8), pages 1017-1066, November.
    15. Bader Obeidat & Hadeel Fareed Tawalbeh & Ra’ed Masa’deh, 2018. "The Relationship between Human Resource Management (HRM) Practices, Total Quality Management (TQM) Practices and Competitive Advantages," Modern Applied Science, Canadian Center of Science and Education, vol. 12(11), pages 1-17, November.
    16. Lara Tarquinio & Domenico Raucci & Roberto Benedetti, 2018. "An Investigation of Global Reporting Initiative Performance Indicators in Corporate Sustainability Reports: Greek, Italian and Spanish Evidence," Sustainability, MDPI, vol. 10(4), pages 1-19, March.
    17. Janice Hollindale & Pamela Kent & James Routledge & Larelle Chapple, 2019. "Women on boards and greenhouse gas emission disclosures," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(1), pages 277-308, March.
    18. Isabelle Martinez & Claire Gillet, 2014. "La Verification Societale Influence-T-Elle La Performance Financiere ?," Post-Print hal-01899055, HAL.
    19. Hanlu Cheng & Sifan Gao, 2025. "Sustainability reporting assurance and corporate employment structure: empirical evidence from Chinese listed companies," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 12(1), pages 1-13, December.
    20. De Meyst, Karen J. & Cardinaels, Eddy & Van den Abbeele, Alexandra, 2024. "CSR disclosures in buyer-seller markets: The impact of assurance of CSR disclosures and incentives for CSR investments," Accounting, Organizations and Society, Elsevier, vol. 113(C).

    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:jfr:afr111:v:7:y:2018:i:1:p:237. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sciedu Press (email available below). General contact details of provider: https://edirc.repec.org/data/cepflch.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.