Results 11 to 20 of about 2,122,439 (285)
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 +3 more sources
Quantifying Audit Expectation Gap: A New approach to Measuring Expectation Gap [PDF]
Zagreb International Review of Economics & Business, 2016 Abstract The main objective of the study is at first identifying the expectation gap about audit responsibility and the second quantifying the expectation gap in Iran. In order to collecting data, a questionnaire designed and developed between auditors and investors.
Mahdi Salehi, Salehi, Mahdi
openaire +3 more sources
Evidence of the audit expectation gap in Singapore [PDF]
Managerial Auditing Journal, 2001 Reports a study in 1996 of the audit expectation gap in Singapore. The main aims were to measure the level and nature of expectation gap in the 1990s and compare with the results of Schelluch, Low and Low et al.. The motivation for performing this research in Singapore was due to lack of research on this issue in recent years and Singapore’s status as
Best, Peter +2 more
openaire +3 more sources
How to Bridge the Audit Expectation Gap?
Journal of Social Sciences (COES&RJ-JSS), 2018 Purpose: This paper aimed to highlight the possibilities to bridge the audit expectation gap between external auditors and stakeholders. Design/Type of Research: This paper is a review study based on the analysis of previous studies, reports and publications that are related to audit expectation gap, external audit profession and public perceptions ...
Hassan Mansur, Anita Tangl
openaire +4 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 +1 more source
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
doaj +1 more source
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 +1 more source
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
doaj +1 more source
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
doaj +1 more source
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 +2 more sources