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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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A new method for measuring audit expectation gap [PDF]
Accounting, 2022 The term of audit expectation gap (AEG) was created nearly 50 years ago and has received the attention of many researchers. Despite a lot of research on AEG, the method of measuring AEG remains controversial.
Pham Duc Hieu, Nguyen Thu Hoai
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An Investigation of Audit Expectation Gap in Indonesia’s Public Sector
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2022 The audit expectation gap has been studied since the early 1970s, and several approaches have been used to resolve this problem. However, such a gap persists both in the private and public sectors. Meanwhile, there are only a few studies related to this
Agus Joko Pramono, Riefqi Hanief
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Banking sector lack detection: Expectation gap between auditors and bankers [PDF]
Accounting, 2021 This study aims to identify the determinants of the expectation gap in fraud detection between internal auditors and bankers in Indonesia. The shift in the internal audit task in the banking sector can cause the hole in audit expectations to widen.
Dewi, Nurul Hasanah Uswati +3 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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The Impact of an Expanded Auditor’s Report on the Stakeholders [PDF]
Audit Financiar, 2022 Considering the stakeholders’ increasing demand for more information, the International Auditing and Assurance Standard Board, in its quest to bridge the expectation gap, introduced a new expanded audit report format.
Sagar ADHAU +3 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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Evaluating the Effect of the Judgmental Approaches of Language in Reducing Audit Expectation Gap [PDF]
بررسیهای حسابداری و حسابرسی, 2013 Now in auditing, expectation gap is considered the major challenge of this profession. Despite several efforts made by this profession in order to reduce this gap, but research show that this gap severely exists.
Sasan Mehrani, Ali Akbar Nonahal Nahr
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Whether the audit expectation-performance gap is expanding amid changes in audit landscape? New evidence from an emerging economy [PDF]
AJAR (Asian Journal of Accounting Research), 2023 Purpose – The purpose of this study is to provide fresh insights into whether there is an expectation gap between external auditors' and other stakeholders' perceptions of external auditors' responsibilities in an emerging economy, in light of recent ...
J.S. Kumari, Roshan Ajward
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DOES INTERNATIONAL FINANCIAL REPORTING STANDARD NARROWS AUDIT EXPECTATION GAP?
Gusau Journal of Accounting and Finance, 2023 The many arguments advanced by scholars as to International Financial Reporting Standard’s capacity to enhance audit procedures and outcomes underscores this research’s quest for determining whether International Financial Reporting Standard could help ...
Musa Ibrahim Dauda, Ibrahim Adagye Dauda
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