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LATTICE: a governance-first architecture for authorized autonomous AI operations. [PDF]
Front Artif IntellCalboreanu E.
europepmc +1 more source
Government Audit Quality: Audit Expectation – Performance Gap
Asian Journal of Economics, Business and Accounting, 2022 This paper seeks to explore the audit expectation and performance gap in the Indonesian government audit. This research utilized a qualitative approach involving three methods of data collection namely interviews, focus group discussions, and document analysis with a total of 32 government auditors of the Indonesian Supreme Audit Institution (BPK-RI ...
H. M. Hasibuan, David +2 more
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Antecedents and consequences of audit expectation gap
Managerial Auditing Journal, 2013PurposeThis study aims to investigate the effects of individual knowledge/experience on the audit expectation gap of loan officers in Malaysia and the subsequent effect of the audit expectation gap on their loan decision quality. In addition, the mediation role of the audit expectation gap is examined.Design/methodology/approachCopies of a structured ...
Amirhossein Taebi Noghondari
exaly +2 more sources
The audit expectation gap in Eritrea [PDF]
, 2005 Includes bibliographical references (leaves 178-184).
Tekleab, Ermias Estifanos
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The expectation gap in auditing
Managerial Auditing Journal, 1998There is concern that auditors and the public hold different beliefs about the auditors’ duties and responsibilities and the messages conveyed by audit reports. In recent years, some spectacular and well‐publicised corporate collapses and the subsequent implication of the reporting auditors have highlighted the audit expectation gap. Apparently, public
Hian Chye Koh, E‐Sah Woo
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Managerial Auditing Journal, 2004
Based on the studies by Schelluch and Best et al., this study aims to investigate the existence of an audit expectation gap in Malaysia. The main motivation comes from the lack of research on the issue since the Enron and Andersen debacles. Besides, the Malaysian accounting environment has significantly improved since the 1998s reform, with the passing
Mohamed Nazri Fadzly, Zauwiyah Ahmad
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Based on the studies by Schelluch and Best et al., this study aims to investigate the existence of an audit expectation gap in Malaysia. The main motivation comes from the lack of research on the issue since the Enron and Andersen debacles. Besides, the Malaysian accounting environment has significantly improved since the 1998s reform, with the passing
Mohamed Nazri Fadzly, Zauwiyah Ahmad
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The Audit Expectation Gap: Literature Review
Communications of International Proceedings, 2023The purpose of this paper is to review recent empirical literature on the components and reducing factors of the Audit Expectation Gap distinguishing research conducted in developed countries relative to developing countries. We adopt a systematic literature review to review papers published between 2010 and 2020.
Anass EL BADLAOUI +2 more
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2016
Corporate Social Responsibility necessitates effective engagement of stakeholders and investors – both at local and international levels. As well as demonstrating that changes in perceptions do not warrant an internship program as a means of reducing the audit expectations gap as misperceptions are still found among respondents on issues of auditing ...
Ojo, Marianne +4 more
openaire +2 more sources
Corporate Social Responsibility necessitates effective engagement of stakeholders and investors – both at local and international levels. As well as demonstrating that changes in perceptions do not warrant an internship program as a means of reducing the audit expectations gap as misperceptions are still found among respondents on issues of auditing ...
Ojo, Marianne +4 more
openaire +2 more sources