Column2

Mean
Column3 Column1 Column2
SD
0.747
0.862
1.056
0.975
1.037
0.874
1.03

0.927
Obstacles related to the facility
Unwillingness to disclose real income
Non-cooperation of Jordanian professional institutions in publishing and communicating everything related to standards and t
The inadequacy of the Jordanian environment for the application of standards in small and medium-sized companies
The owners of the establishment enter the administration
(lack of experience in applying international standards for preparing financial reports
The financial management is not convinced of the feasibility of the application
There is no legislation required to implement the standards

Column1
Lack of hands-on training on new standards
Absence of the role of professional bodies regulating the audit profession
Obstacles related to auditing
Failure of professional associations to educate auditors on international standards
Existing laws and legislation related to the audit profession need to be amended
The lack of confidence of auditors in the financial statements of large and medium-sized companies
MEAN SD RANK
3.78 0.747 1
3.78 0.959 2
3.75 1.056 3
3.75 0.862 4
3.58 0.955 5
3.55 0.974 6
3.4 1.006 7

MEAN SD RANK
3.8 0.975 1
3.75 0.992 2
3.65 1.037 3
3.45 0.874 4
3.43 1.03 5
3.38 0.927 6
Column1

Obstacles related to auditing (complexity of IFRS requirements)

Lack of hands-on training on new standards
Failure of professional associations to educate auditors on international standards
Existing laws and legislation related to the audit profession need to be amended
The lack of confidence of auditors in the financial statements of large and medium-sized companies
Absence of the role of professional bodies regulating the audit profession
Column2 Column3 Column4 Column5

3.65 0.975
3.8 0.992
3.45 1.037
3.43 0.874
3.38 1.03
3.75 0.927