Journal of Finance and Accounting

Volume 2, Issue 6, November 2014

  • Mandatory Audit Firm Rotation and Audit Costs: A Survey of Auditing Firms in Bahrain

    Kousay M. Said, Hussein Ali Khasharmeh

    Issue: Volume 2, Issue 6, November 2014
    Pages: 116-128
    Received: 20 November 2014
    Accepted: 28 November 2014
    Published: 2 December 2014
    DOI: 10.11648/j.jfa.20140206.11
    Abstract: The Purpose of this paper is to ascertain the perceptions of audit firms on the vexed issue of mandatory rotation of auditors in kingdom of Bahrain. A hand administered questionnaire survey of 102auditors, and accounting professionals was undertaken. Descriptive statistics were used to find out the most common reasons why respondents were agreed or... Show More
  • The External Auditor Mandatory Changes Impact on Improving the Quality of the Auditing Process

    Ayah Jarallah El-Khozondar

    Issue: Volume 2, Issue 6, November 2014
    Pages: 129-133
    Received: 6 December 2014
    Accepted: 25 December 2014
    Published: 4 January 2015
    DOI: 10.11648/j.jfa.20140206.12
    Abstract: This study identifies the effect of mandatory rotation of the external auditor in improving the quality of auditing and to confirm his objectivity and independence. A questionnaire has been designed and distributed to a sample of 185 external auditors and managers of corporation at Gaza. The study introduces many results; e. i, there is a relations... Show More