Results 11 to 20 of about 3,622 (255)
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
doaj +1 more source
An Empirical Study of Audit Expectation Gap in Hungary
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 +2 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 +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
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
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
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
The Cause of Auditing Expectation Gap [PDF]
Journal of Finance Research, 2020 Previous literature show that auditors and the public have different understandings and beliefs about the auditor’s responsibilities. The public’s expectation of statutory audit may exceed the responsibility required by the auditing standard, which leads to the audit expectation gap.
openaire +1 more source