Perceptions of accounting information users about the type of audit firm: The case of Jordan

International Journal of Commerce and Management

Volumn 9, Issue 1-2, 1999, Pages 20-34

  Al Omari, Ahmad M ^a   Jahmani, Yousef F ^a   Salimi, Anwar Y ^b  

^a YARMOUK UNIVERSITY   (Jordan)

^b CALIFORNIA STATE UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84946723573     PISSN: 10569219     EISSN: 17588529     Source Type: Journal    
DOI: 10.1108/eb047380     Document Type: Article

References (13)

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2. Amman Financial Market Law No. 1, 1990 and amendments.
3. Balvers, R., McDonald, B., & Miller, R. (1988). Underpricing of new issues and the choice of auditor as a signal of investment banner reputation. The Accounting Review, October, 605-622.
4. Chow, C, & Rice, S. (1982). Qualified audit opinions and auditor switching. The Accounting Review, April, 326-355.
5. DeAngelo, L.E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, December, 183-200.
6. Dykxhoorn, J.J., & Sinning, K. E. (1982). Perceptions of auditor independence: its perceived effect on the loan and investment decisions of German financial statement users. Accounting, Organizations and Society, 7(4), 337-347.
7. Eichenseher, J., & Danos, P. (1981). The analysis of industry-specific auditor concentration: towards an explanatory model. The Acounting Review, July, 479-492.
8. Firth, M. (1980). Perceptions of auditor independence and official ethical guidelines. The Accounting Review, July, 451-466.
9. Francis, J., & Simon, D. (1987). A test of audit pricing in the small-client segment of the U.S. audit market. The Accounting Review, January, 145-157.
10. Jaghoub, S.H. (1993). The pros and cons of the audit profession in Jordan. Al-Mudaqqaq (published by JACPA in Arabic), September, 15.
11. Johnson, W., & Lys, T. (1990). The market for audit services: evidence from voluntary auditor changes. Journal of Accounting and Economics, 12, 281-308.
12. Jordan Shareholding Companies Guide. (1995). Amman Financial Market.
13. Matar, M. (1995). Accounting Profession in Jordan between the present situation and the future outlook. Banks in Jordan, June, 20-27 (in Arabic).