1
How to cite this paper
APA: Aqel, S. (2021). The perceptions of loan officers and auditors of factors affecting auditor independence: Evidence from Palestine. Accounting, 7(4), 845-854.
Chicago/Turabian: Aqel, S. 2021. "The perceptions of loan officers and auditors of factors affecting auditor independence: Evidence from Palestine." Accounting 7, no. 4 (2021): 845-854.
AMA: Aqel, S. The perceptions of loan officers and auditors of factors affecting auditor independence: Evidence from Palestine. Accounting. 2021;7(4):845-854.
References
Bakar, N. B. A., Rahman, A. R. A., & Rashid, H. M. A. (2005). Factors influencing auditor independence: Malaysian loan officers' perceptions. Managerial Auditing Journal, 20(8), 804-822.
ACFE. (2011), Report to the nation on occupational fraud and abuse, Available at http://www. acfe. com /rttn/rttn-2010.pdf, [Accessed: December 22, 2019].
Al‐Ajmi, J., & Saudagaran, S. (2011). Perceptions of auditors and financial‐statement users regarding auditor independence in Bahrain. Managerial Auditing Journal, 26(2), 130-160.
Alleyne, P. A., Devonish, D., & Alleyne, P. (2006). Perceptions of auditor independence in Barbados. Managerial auditing journal, 21(6), 621-635.
Bartlett, R. W. (1993). A scale of perceived independence: New evidence on an old concept. Accounting, Auditing & Accountability Journal, 6(2), 52-67
Beattie, V., Brandt, R., & Fearnley, S. (1999). Perceptions of auditor independence: UK evidence. Journal of international accounting, auditing and taxation, 8(1), 67-107.
Dart, E. (2011). UK investors’ perceptions of auditor independence. The British Accounting Review, 43(3), 173-185.
DeAngelo, L. E. (1981). Auditor independence,‘low balling’, and disclosure regulation. Journal of accounting and Economics, 3(2), 113-127.
Du, X. (2017). Hospitality and auditor independence: do gifts blind the eyes?. China Journal of Accounting Studies, 5(4), 420-448.
Firth, M. (1980). Perceptions of auditor independence and official ethical guidelines. Accounting review, LV(3), 451-466.
Gates, S. K., Lowe, D. J., & Reckers, P. M. (2007). Restoring public confidence in capital markets through auditor rotation. Managerial Auditing Journal, 22(1), 5-17.
Gul, F. A., & Tsui, J. S. (1992). An empirical analysis of Hong Kong bankers' perceptions of auditor ability to resist management pressure in an audit conflict situation. Journal of International Accounting, Auditing and Taxation, 1(2), 177-190.
Haniffa, R., & Hudaib, M. (2007). Locating audit expectations gap within a cultural context: The case of Saudi Arabia. Journal of International Accounting, Auditing and Taxation, 16(2), 179-206.
Hodge, F. D. (2003). Investors' perceptions of earnings quality, auditor independence, and the usefulness of audited financial information. Accounting Horizons, 17, 37-48.
IFAC, (2010), Handbook of Code of Ethics for Professional Accountants.
Knapp, M. C. (1985). Audit conflict: An empirical study of the perceived ability of auditors to resist management pressure. Accounting Review, 60(2), 202-211.
Lin, Z. J., & Chen, F. (2004). An empirical study of audit ‘expectation gap’in the People's Republic of China. International Journal of Auditing, 8(2), 93-115.
Mautz, R. and Sharaf, H. (1961), The Philosophy of Auditing, American Accounting Association, Sarasota, FL.
Nieschwietz, R. J., & Woolley, D. J. (2009). Perceptions of Auditor Independence: Evidence from Cpas', Loan Officers, and The General Public. Academy of Accounting and Financial Studies Journal, 13(3), 93.
Pany, K., & Reckers, P. M. (1980). The effect of gifts, discounts, and client size on perceived auditor independence. Accounting Review, 55(1), 50-61.
Pany, K., & Reckers, P. M. (1983). Auditor independence and nonaudit services: Director views and their policy implications. Journal of Accounting and Public Policy, 2(1), 43-62.
Pany, K., & Reckers, P. M. (1988). Auditor Performance Of MAS: A Study Of Its Effects On Decis. Accounting Horizons, 2(2), 31.-38.
Porter, B. (1993). An empirical study of the audit expectation-performance gap. Accounting and business research, 24(93), 49-68.
Sacramento, (2001), Auditor independence: An impossible dream”, Proceedings Annual Meeting of the Western Region American Accounting Association, San Jose, California, 2001 (Online] Available), www.csus.edu/indiv/c/corlessj/AuditorIndependence.doc. [Accessed: December 20, 2019].
Sarbanes-Oxley Act (SOX). (2002), Public Law. Securities Exchange Commission. [Online]. Available at: http://www.sec.gov/about/laws/soa2002.pdf [Accessed: Oct 1 2019].
Shockley, R. A. (1981). Perceptions of auditors' independence: An empirical analysis. Accounting Review, 55(4), 785-800.
Sori, Z. M., Ramadili, S. M., & Karbhari, Y. (2009). Audit committee and auditor independence: the bankers’ perception. International Journal of Economics and Management, 3(2), 317-331.
Swanger, S. L., & Chewning Jr, E. G. (2001). The effect of internal audit outsourcing on financial analysts' perceptions of external auditor independence. Auditing: A Journal of Practice & Theory, 20(2), 115-129.
ACFE. (2011), Report to the nation on occupational fraud and abuse, Available at http://www. acfe. com /rttn/rttn-2010.pdf, [Accessed: December 22, 2019].
Al‐Ajmi, J., & Saudagaran, S. (2011). Perceptions of auditors and financial‐statement users regarding auditor independence in Bahrain. Managerial Auditing Journal, 26(2), 130-160.
Alleyne, P. A., Devonish, D., & Alleyne, P. (2006). Perceptions of auditor independence in Barbados. Managerial auditing journal, 21(6), 621-635.
Bartlett, R. W. (1993). A scale of perceived independence: New evidence on an old concept. Accounting, Auditing & Accountability Journal, 6(2), 52-67
Beattie, V., Brandt, R., & Fearnley, S. (1999). Perceptions of auditor independence: UK evidence. Journal of international accounting, auditing and taxation, 8(1), 67-107.
Dart, E. (2011). UK investors’ perceptions of auditor independence. The British Accounting Review, 43(3), 173-185.
DeAngelo, L. E. (1981). Auditor independence,‘low balling’, and disclosure regulation. Journal of accounting and Economics, 3(2), 113-127.
Du, X. (2017). Hospitality and auditor independence: do gifts blind the eyes?. China Journal of Accounting Studies, 5(4), 420-448.
Firth, M. (1980). Perceptions of auditor independence and official ethical guidelines. Accounting review, LV(3), 451-466.
Gates, S. K., Lowe, D. J., & Reckers, P. M. (2007). Restoring public confidence in capital markets through auditor rotation. Managerial Auditing Journal, 22(1), 5-17.
Gul, F. A., & Tsui, J. S. (1992). An empirical analysis of Hong Kong bankers' perceptions of auditor ability to resist management pressure in an audit conflict situation. Journal of International Accounting, Auditing and Taxation, 1(2), 177-190.
Haniffa, R., & Hudaib, M. (2007). Locating audit expectations gap within a cultural context: The case of Saudi Arabia. Journal of International Accounting, Auditing and Taxation, 16(2), 179-206.
Hodge, F. D. (2003). Investors' perceptions of earnings quality, auditor independence, and the usefulness of audited financial information. Accounting Horizons, 17, 37-48.
IFAC, (2010), Handbook of Code of Ethics for Professional Accountants.
Knapp, M. C. (1985). Audit conflict: An empirical study of the perceived ability of auditors to resist management pressure. Accounting Review, 60(2), 202-211.
Lin, Z. J., & Chen, F. (2004). An empirical study of audit ‘expectation gap’in the People's Republic of China. International Journal of Auditing, 8(2), 93-115.
Mautz, R. and Sharaf, H. (1961), The Philosophy of Auditing, American Accounting Association, Sarasota, FL.
Nieschwietz, R. J., & Woolley, D. J. (2009). Perceptions of Auditor Independence: Evidence from Cpas', Loan Officers, and The General Public. Academy of Accounting and Financial Studies Journal, 13(3), 93.
Pany, K., & Reckers, P. M. (1980). The effect of gifts, discounts, and client size on perceived auditor independence. Accounting Review, 55(1), 50-61.
Pany, K., & Reckers, P. M. (1983). Auditor independence and nonaudit services: Director views and their policy implications. Journal of Accounting and Public Policy, 2(1), 43-62.
Pany, K., & Reckers, P. M. (1988). Auditor Performance Of MAS: A Study Of Its Effects On Decis. Accounting Horizons, 2(2), 31.-38.
Porter, B. (1993). An empirical study of the audit expectation-performance gap. Accounting and business research, 24(93), 49-68.
Sacramento, (2001), Auditor independence: An impossible dream”, Proceedings Annual Meeting of the Western Region American Accounting Association, San Jose, California, 2001 (Online] Available), www.csus.edu/indiv/c/corlessj/AuditorIndependence.doc. [Accessed: December 20, 2019].
Sarbanes-Oxley Act (SOX). (2002), Public Law. Securities Exchange Commission. [Online]. Available at: http://www.sec.gov/about/laws/soa2002.pdf [Accessed: Oct 1 2019].
Shockley, R. A. (1981). Perceptions of auditors' independence: An empirical analysis. Accounting Review, 55(4), 785-800.
Sori, Z. M., Ramadili, S. M., & Karbhari, Y. (2009). Audit committee and auditor independence: the bankers’ perception. International Journal of Economics and Management, 3(2), 317-331.
Swanger, S. L., & Chewning Jr, E. G. (2001). The effect of internal audit outsourcing on financial analysts' perceptions of external auditor independence. Auditing: A Journal of Practice & Theory, 20(2), 115-129.