Results 251 to 260 of about 2,122,439 (285)

Internal Audit Expectation Gap and Auditing Around the Computer

SSRN Electronic Journal, 2020
This paper predicts the internal auditing expectation gap to be narrow when internally auditing around the computer in all types of organizations. I sit the hypothesis of this paper in relation to the current issues of auditing around the computer, associated with the field of new information technology. I predict a narrow internal auditing expectation
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Beyond the audit expectations gap

European Accounting Review, 1992
In seeking to encourage a broader, European dimension to research on auditing and audit expectations, this paper examines the recent history of auditing and its regulation in Spain within the context of international developments in the accounting profession.
García-Benau, M.A., Humphrey, C.
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The impact of digital audit on audit expectation gap

Journal of Islamic Accounting and Business Research
Purpose 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, Fereydon Rahnamay Roodposhti, Bahman Bani Mahd, Mahdi Salehi   +3 more
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THE EFFECT OF EDUCATION ON THE AUDIT EXPECTATION GAP

Accounting & Finance, 1993
Abstract: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 Examination of the Audit Expectations Gap in Singapore

Asian Review of Accounting, 2000
This study adds to the literature on the audit expectations gap (AEG) by examining the extent to which lower levels of user cognisance of the role, objectives, and limitations of an audit are associated with unreasonable audit expectations and perceptions.
Michael De Martinis, Amy Aw, Er Meng Kim
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THE AUDIT EXPECTATION GAP IN NIGERIA

2008
The 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 Audit Expectations Gap in the United Kingdom.

The Accounting Review, 1993
Abstract Reviews the book "The Audit Expectations Gap in the United Kingdom," by Christopher Humphrey, Peter Moizer and Stuart Turley.
Stephen Tomczyk, Shane R. Moriarity
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Professional scepticism : another audit expectation gap?

2016
Auditor 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 in Turkey

2015
Bu 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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The audit expectations gap and the role of audit education: the case of an emerging economy

Managerial Auditing Journal, 2009
Purpose: 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, Nasreen, Taslima, Choudhury-Lema, Aklema   +2 more
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