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Factors affecting the quality of Auditing: The Case of ...

International Journal of Business and Social Science Vol. 4 No. 11; September 2013 206 Factors affecting the quality of auditing : The Case of Jordanian Commercial Banks Husam Al-Khaddash Professor of Accounting Hashemite University, Zarqa, Jordan Rana Al Nawas Banker Arab Islamic Bank, Amman, Jordan Abdulhadi Ramadan Assistant Professor Accounting Department, College of Business American University of the Middle East P. O Box 220 Dasman 15453, Kuwait. Abstract This paper focuses on identifying the most important Factors affecting audit quality in Jordanian Commercial Banks (JCBs).

2. Investigate factors that may affect the audit quality in the Jordanian commercial banks. 3. Determine the most important factors affecting audit quality from the perspectives of internal and external auditors of the Jordanian commercial banks. 2. Literature Review There is a vast body of literature relating to audit quality and its measurement.

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  Quality, Factors, Auditing, Affecting, Factors affecting, Factors affecting the quality of auditing

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