Purpose – The purpose of this paper is to explore the current practices of internal auditors in banks in Jordan regarding risk management, especially the risks they are most involved in dealing with, the nature of their responses in the presence of these risks, and appropriateness (according...

Purpose – The purpose of this paper is to survey views of bankers in Jordan about the usefulness of fair value accounting and major obstacles facing its implementation in practice. Methodology/Approach – A structured questionnaire was administered to individuals holding high positions in...