.../approach Data was collected through a questionnaire survey distributed to 360 audit professionals in Jordan, resulting in 208 valid responses. The data was analysed using SmartPLS – structural equation modelling. Findings The results showed that remote auditing significantly and positively affect...

...Ali Abedalqader Al‐Thuneibat; Ream Tawfiq Ibrahim Al Issa; Rana Ahmad Ata Baker Purpose The purpose of this paper is to analyze the effect of the length of the audit firm‐client relationship and the size of the audit firm on audit quality in Jordan. Design/methodology/approach To test...

... which may influence their reliance on an internal auditor during their external audit. Also, a cross‐sectional multiple regression analysis is conducted to examine the impact of this reliance on audit fees. Findings The results of the paper indicate that external auditors in Jordan consider...

...Ahmed A. Al‐khabash; Ali A. Al‐Thuneibat Purpose The purpose of this paper is to provide evidence concerning the existence of earnings management (EM) from the perspective of external and internal auditors in Jordan. Design/methodology/approach A specially designed questionnaire...

...Ali A. Al‐Thuneibat; Basheer Ahmad Khamees; Nedal A. Al‐Fayoumi Purpose This study aims at investigating the effect of the qualified audit reports on shares prices and returns in Jordan. Design/methodology/approach A market‐based study conducted on the qualified audit reports...

.... In addition, the paper examines the impacts of demographic and nationality variables on the previous variables. Design/methodology/approach Data were collected through a survey questionnaire for a sample of 308 auditors from Jordan and Kuwait. Findings The study finds that there is a significant...

...Mohamad T.A. El‐Rajabi; Angappa Gunasekaran Purpose This study aims to examine the accuracy of the earnings forecasts (EFs) included in the prospectuses of newly established firms in Jordan. Design/methodology/approach Prospectuses of 41 newly formed public companies in Amman stock exchange...

...Mohamad T.A. El‐Rajabi; Angappa Gunasekaran This study investigates the consistency of Jordan's certified public accountant examination, and its agreement with professional viewpoints regarding the relative importance of examination topics. The study examines the grades of 15 consecutive...