Results 1 to 10 of about 112,240 (301)
An Empirical Study of Audit Expectation Gap in Hungary [PDF]
Theory, Methodology, Practice, 2015 The audit expectation gap has preoccupied the finance and accounting profession for a long time. Considerable research has been conducted into this issue and attempts have been made to provide an accurate definition of the audit expectation gap, model ...
Judit Füredi-Fülöp
doaj +5 more sources
An Internal Audit Expectation Gap in Poland
Annales Universitatis Mariae Curie-Skłodowska Sectio H, Oeconomia, 2021 Theoretical background: One of the factors influencing internal audit effectiveness is the expectation gap understood as the extent to which the function does not meet the expectations of auditees, managers, executives, and audit committee members ...
Lena Grzesiak
doaj +3 more sources
AUDIT EXPECTATION GAP IN THE PUBLIC SECTOR IN ROMANIA [PDF]
Annals of the University of Oradea: Economic Science, 2011 Theme – It is know that the large public and auditors hold different beliefs about the auditors’ duties and responsibilities. In this conditions audit expectation gap represents that level of expectation that remains uncovered. In this study paper, audit
Gherai Dana Simona
doaj +2 more sources
THE CREDIBILITY CRISIS OF AUDITING PROFFESION: AN EMPIRICAL STUDY IN ROMANIA [PDF]
Annals of the University of Oradea: Economic Science, 2010 For decades the accountancy profession has responded to the credibility crisis by coining, reciting and hiding behind the phrase audit expectation gap a phrase which denotes the differences between the publics and Auditors perceptions of the role of an ...
Blidisel Rodica +3 more
doaj +2 more sources
Factors Leading to Audit Expectation Gap: An Empirical Study in a Hungarian Context
Theory, Methodology, Practice, 2017 The audit expectation gap has preoccupied the finance and accounting profession for a long time. A great number of studies have been performed on this issue and attempts have been made to provide an accurate definition of the audit expectation gap, model
Judit Füredi-Fülöp
doaj +3 more sources
AN EMPIRICAL ANALYSIS OF THE AUDIT EXPECTATION GAP IN NIGERIA
Journal of Management Small and Medium Enterprises (SME's), 2023 The study assesses the roles, duties, and responsibilities of the auditor that led to the so-called audit expectation gap in Nigeria with a focus on the capital market. The objective of the studies is to assess if indeed audit expectation gap in Nigeria
Ashibogwu Nze Kingsley +2 more
doaj +3 more sources
Audit Expectation Gap in the External Audit of Banks in Mozambique [PDF]
International Journal of Financial Studies, 2023 The function of the external audit, largely as a result of the scandals and financial crises that have occurred, has been the subject of debate and criticism.
Osvaldo Massicame +2 more
doaj +2 more sources
A SEMIOLOGIC APPROACH TO AUDIT EXPECTATIONS GAP [PDF]
Annals of the University of Oradea: Economic Science, 2009 Audit expectations gap (AEG) is one of the most debated phenomena animating the international scientific research scene. The volume of papers focused on defining the AEG concept, examining its determinants, implications, and mechanisms to minimize the ...
Ciolpan Daniela +2 more
doaj +2 more sources
The Relationship between Auditor’s Narcissism and Expectation Gap with Audit Fees: Evidence from an Emerging Market [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2021 The present study aims to assess the relationship between auditor’s narcissism, expectation gap, and audit fee in listed firms on the Tehran Stock Exchange.
Safoura Rouhi, Somaye Delgosha khadar
doaj +1 more source
Audit expectation gap: a comprehensive literature review [PDF]
AJAR (Asian Journal of Accounting Research), 2022 Purpose – This paper reviews a substantial body of scholarly work on the audit expectation gap (AEG) for many years and aims to construct a new synthesis of the existing knowledge of the AEG discovered by numerous scholars in the world.
Aluthgama Guruge Deepal +1 more
doaj +1 more source