References

Abu Bakar, N.B., A.R. Abdul Rahman and H.M. Abdul Rashid, 2005. Factors influencing auditor independence: Malaysian loan officers' perceptions. Manager. Audit. J., 20: 804-822.
CrossRef  |  Direct Link  |  

Al-Ajmi, J. and S. Saudagaran, 2011. Perceptions of auditors and financial-statement users regarding auditor independence in Bahrain. Manager. Audit. J., 26: 130-160.
CrossRef  |  Direct Link  |  

Anthony, J.D., 1982. Saudi Arabia: From tribal society to Nation-State. Saudi Arabia, Energy, Developmental Planning and Industrialization, Library of Congress Catalog Card Number: 81-47746, USA.

Beattie, V., R. Brandt and S. Fearnley, 1999. Perceptions of auditor independence: U.K. evidence. J. Int. Account. Audit. Taxat., 8: 67-107.
CrossRef  |  Direct Link  |  

Cheung, J. and D. Hay, 2004. Auditor independence: The voice of shareholders. Bus. Rev. Univ. Auckland, 6: 67-75.
Direct Link  |  

Cohen, J.R., L.W. Pant and D.J. Sharp, 1992. Cultural and socioeconomic constraints on international codes of ethics: Lessons from accounting. J. Bus. Ethics, 11: 687-700.
CrossRef  |  Direct Link  |  

Corstange, D., 2008. Tribes and the rule of law in Yemen. Proceedings of the Annual Conference of the Middle East Studies Association, November 22-25, 2008, Washington, DC., USA -.

Cullinan, C., 2004. Enron as a symptom of audit process breakdown: Can the Sarbanes-Oxley Act cure the disease. Crit. Perspect. Account., 15: 853-864.
CrossRef  |  Direct Link  |  

Dykxhoorn, H.J. and K.E. Sinning, 1981. Wirtschaftsprufer perception of auditor independence. Account. Rev., 56: 97-107.
Direct Link  |  

Fattouh, B. and L. El-Katiri, 2012. Energy and arab economic development. Research Paper Series, Arab Human Development Report, United Nations Development Programme, Regional Bureau for Arab States, New York, USA., October 2012.

Fearnley, S., R. Brandt and V. Beattie, 2002. Financial regulation of public limited companies in the UK: A way forward post-Enron. J. Finan. Regulat. Compl., 10: 254-265.
CrossRef  |  Direct Link  |  

Goldman, A. and B. Barlev, 1974. The auditor-firm conflict of interests: Its implications for independence. Account. Rev., 49: 707-718.
Direct Link  |  

Gul, F.A., 1989. Bankers' perceptions of factors affecting auditor independence. Account. Audit. Accountabil. J., 2: 40-51.
CrossRef  |  Direct Link  |  

Haniffa, R. and M. Hudaib, 2007. Locating audit expectations gap within a cultural context: The case of Saudi Arabia. J. Int. Account. Audit. Taxat., 16: 179-206.
CrossRef  |  Direct Link  |  

Hofstede, G., 1997. Cultures and Organizations: Software of the Mind. McGraw-Hill, New York, USA.

Hudaib, M. and R. Haniffa, 2009. Exploring auditor independence: An interpretive approach. Account. Audit. Accountabil. J., 22: 221-246.
CrossRef  |  Direct Link  |  

Hussey, R. and G. Lan, 2001. An examination of auditor independence issues from the perspectives of U.K. finance directors. J. Bus. Ethics, 32: 169-178.
CrossRef  |  Direct Link  |  

IFAC., 2005. Code of ethics for professional accountants. International Ethics Standards Board for Accountants (IFAC), New York, USA., June 2005, pp: 1100-1213.

Irmawan, Y., M. Hudaib and R. Haniffa, 2013. Exploring the perceptions of auditor independence in Indonesia. J. Islamic Account. Bus. Res., 4: 173-202.
CrossRef  |  Direct Link  |  

Islam, A., W. Karim and T. van Zijl, 2005. Auditor independence and NAS: A comparative analysis of selected current regulatory frameworks. Working Paper Series, Working Paper No. 36, Victoria University of Wellington, New Zealand. http://www.victoria.ac.nz/sacl/cagtr/working-papers/WP36.pdf.

Kumar, R. and V. Sharma, 2005. Auditing Principles and Practice. Prentice-Hall of India Pvt. Ltd., New Delhi, India.

Lavin, D., 1976. Perceptions of the independence of the auditor. Account. Rev., 51: 41-50.
Direct Link  |  

Makhfee, M., 2011. Gaddafi regime in the grip of Libyan tribes. Report, Al Jazeera Centre for Studies, USA.

Mautz, R.K. and H.A. Sharaf, 1961. The Philosophy of Auditing. American Accounting Association, Sarasota, Florida, Pages: 248.

Muhammad, G., 1999. The Tribes of Jordan at the Beginning of the Twenty-First Century. Jamiyat Turath al-Urdun al-Baqi, Jordan, Pages: 70.

PCAOB., 2003. Independence, integrity and objectivity. Public Company Accounting Oversight Board (PCAOB), USA., April 2003.

Sikka, P., 2009. Financial crisis and the silence of the auditors. Account. Organiz. Soc., 34: 868-873.
CrossRef  |  Direct Link  |  

Wolnizer, P.W., 1987. Auditing as an Independent Authentication. Sydney University Press, Sydney.

Ye, P., E. Carson and R. Simnett, 2011. Threats to auditor independence: The impact of relationship and economic bonds. Audit. J. Pract. Theory, 30: 121-148.
CrossRef  |  Direct Link  |