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The impact of digital audit on audit expectation gap
Journal of Islamic Accounting and Business ResearchPurpose The present study is a significant contribution to the field as it investigates the effect of digital audits on the audit expectation gap. In other words, this study aims to find an answer to whether digital audits can affect the expectation gap.
Mojtaba Hamzeh +3 more
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THE AUDIT EXPECTATION GAP IN NIGERIA
2008The purpose of this study is to highlight factors contributing to the audit expectation gap in Nigeria. The audit expectation gap is the difference in perception between auditors and users of audited financial statements concerning the nature of auditing.
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THE EFFECT OF EDUCATION ON THE AUDIT EXPECTATION GAP
Accounting & Finance, 1993Abstract:This paper examines the effect of education on students' perceptions of the meaning of audit reports and the responsibilities and duties of auditors. A research instrument, utilising semantic differential scales designed to measure the messages communicated through audit reports, was administered to two groups of undergraduate students at the ...
Gary S. Monroe, David R. Woodliff
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An Assessment of Audit Expectation Gap in Ghana [PDF]
International Journal of Academic Research in Accounting, Finance and Management Sciences, 2013 Audit expectation gap is the difference between what the public expect auditors to do and what auditors do. Given the significance of the expectation gap, it is not surprising therefore that a number of studies have shown concern for the expectation gap problem. But it appears no studies have been conducted in Ghana in relation to Audit Expectation Gap.
Albert Agyei +2 more
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Professional scepticism : another audit expectation gap?
2016Auditor independence became a focus of regulatory and accounting research due to a number of large corporate collapses involving fraud in the early 2000s. The focus of research was the reduction of auditor bias, and attention to improving the auditors' objective position as a means to enhance the identification of fraud and mitigate the risks of ...
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The audit expectations gap and the role of audit education: the case of an emerging economy
Managerial Auditing Journal, 2009Purpose: The purpose of this paper is to investigate the effect of audit education in reducing the audit expectations gap (AEG) in an emerging economy, namely Bangladesh. Design/methodology/approach: Mann-Whitney test results of questionnaire survey responses indicate the presence of a significant AEG between auditors, bankers, and students, especially
Siddiqui, Javed; id_orcid 0000-0002-7663-0960 +2 more
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The Audit Expectations Gap in Turkey
2015Bu çalışmada, Türkiye’de denetçilerle denetim hizmetinden yararlananlar arasında denetim beklenti boşluğunun varlığı incelenmiştir. Denetim beklenti boşluğunun tespitinde bankacılar ve yatırım analistleri temel gruplar olarak belirlenmişlerdir. Çalışmanın sonuçlarına göre, denetim beklenti boşluğunun varlığı, türleri ve boşluğun oluştuğu alanlar ...
Köse, Yasemin, Erdoğan, Sedat
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Accounting Horizons
SYNOPSIS To investigate whether student expectations match with early-career realities at Big 4 and midsized audit firms, we analyze survey responses from 344 Dutch business and accounting students and 161 junior auditors. The findings reveal that students consistently misjudge key aspects of the junior auditor role: they ...
Bart Dierynck +3 more
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SYNOPSIS To investigate whether student expectations match with early-career realities at Big 4 and midsized audit firms, we analyze survey responses from 344 Dutch business and accounting students and 161 junior auditors. The findings reveal that students consistently misjudge key aspects of the junior auditor role: they ...
Bart Dierynck +3 more
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The audit expectation gap in Eritrea
2014Includes bibliographical references (leaves 178-184).
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