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Audit expectation gap: an empirical analysis [PDF]
Future Business Journal, 2020 The financial debacles that occurred in the companies like Enron, WorldCom, and Xerox in the USA, Lehman Brothers, Polly Peck in the UK and African Petroleum Plc., Cadbury Plc., in Nigeria had created public distrust with the auditors.
Paul Olojede +3 more
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The expectation gap in auditing [PDF]
Accounting, 2016 There is a concern that auditors and the public may have different beliefs about the auditors’ responsibilities and the messages delivered by audit reports.
Saeid Jabbarzadeh Kangarluie +1 more
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Audit Expectation Gap in Islamic Countries [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2019 The present study focuses on the audit expectations gap and its coping strategies from the users’ perspectives in Iran and Iraq. The audit expectations gap's coping strategies include audit report type, users’ training, and related rules and regulations.
Vahab Rostami
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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
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Audit Expectation Gap in the External Audit of Banks in Mozambique
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
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International Journal of Financial Studies, 2020 This paper empirically emphasizes the existence of the audit expectation gap and its impact on stakeholders’ confidence, moderated by the active role of the financial reporting council.
Taslima Akther, Fengju Xu
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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
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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
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مــدى إلـتزام مراقبي الحسـابـات بأخـلاقيــات المهنـــة على تضييـق فجــوة التــوقعــات فى بيئـة المـراجعــة - دراســـــــــة نظرية – [PDF]
المجلة العلمية للدراسات والبحوث المالية والإدارية, 2021 هدفت تلک الدراسة إلى التعرف على مدى إلتزام مراقبي الحسابات بأخلاقيات المهنة لتضييق فجوة التوقعات فى بيئة المراجعة وذلک من خلال التعرف على محددات أخلاقيات مهنة المراجعة وقواعد السلوک المهنى لمراقبى الحسابات طبقاً للإصدارات المحلية والدولية، تحديد أثر ...
أ.د/ عبد الحميد أحمد شاهين +1 more
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Investigating the Relationship between Audit Expectation Gap and Investor Confidence: Examine the role of auditor’s improved level of communication [PDF]
مطالعات تجربی حسابداری مالی, 2022 The purpose of this study was to investigate the relationship between the audit expectation gap and investor confidence, also to investigate the role of the auditor’s improved level of communication on this relationship.
farzad eivani +3 more
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