أثر تقرير المدقق الخارجي في اتخاذ القرار الائتماني في البنوك التجارية الأردنية

The purpose of this study was to examine the effect of external auditor’s report on credit decision in Jordanian commercial banks to identify if the type of audit report affects credit decision. To achieve the objective of study, a questionnaire was distributed to credit officers in Jordanian commercial banks, and a virtual financial data attached with the different types of auditor's reports. Chi-square test, Wilcoxon test, and “Kruskal-Wallis test were used to analyze the data of the study. The results of the study showed that auditor's report is considered as one of the important sources for credit officers in making their credit decision. The study also showed that qualified auditor's report, compared to clean reports, influences the credit officer's decision. Finally the study concludes that there are significant statistical differences between the various types of qualified auditor's reports in affecting the credit decision. Based on the conclusions of the study, the researchers recommend that the banks should increase their reliance on the various types of audit reports in making credit decisions, and pay more attention to disclosure and accounting policies qualifications. The researchers also recommend that the Jordan Association of the Certified Public Accountants should encourage the auditors to be very careful when expressing their opinions about the financial statements in order to avoid misleading decision makers. Keywords: External Auditor, Auditor’s Report, Credit Decision, Commercial Banks.