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

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  • 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
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    References listed on IDEAS

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    More about this item

    JEL classification:

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

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