文章基本信息

标题：The Perceptions of Credit Officers towards External Auditors: A Case Study from Jordan
本地全文：下载
作者：Hasan Mansur ; Hasan Mansur ; Anita Tangl 等
期刊名称：Accounting and Finance Research
印刷版ISSN：1927-5986
电子版ISSN：1927-5994
出版年度：2017
卷号：7
期号：1
页码：237-245
DOI：10.5430/afr.v7n1p237
语种：English
出版社：Sciedu Press
摘要：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.
关键词：External audit;Credit officers;Expectation gap