Audit expectation gap: an empirical analysis
Future Business Journal, 2020 The financial debacles that occurred in the companies like Enron, WorldCom, and Xerox in the USA, Lehman Brothers, Polly Peck in the UK and African Petroleum Plc., Cadbury Plc., in Nigeria had created public distrust with the auditors.
Paul Olojede +3 more
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The audit expectation gap: A review of the academic literature [PDF]
MAB, 2020 The audit expectation gap is a phenomenon that exists for many years. In particular, the audited financial statements beneficiaries’ expectations exceed what auditors can reasonably be expected to accomplish.
Reiner Quick
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Auditors’ responsibility for fraud detection: Views of auditors, preparers, and users of financial statements in Saudi Arabia [PDF]
Accounting, 2020 The purpose of this study is to explore the views of independent external auditors, financial statements’ preparers and financial statements’ users regarding the general responsibilities of auditors with a focus on their responsibility for fraud ...
Ahmed Abdullah Saad Al-Dhubaibi
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Factors Influencing KAM Reporting: A Structured Literature Review [PDF]
Audit Financiar, 2021 The disclosure of KAMs contribute to the increase of financial-reporting quality, the value of the audit report and implicit interest in it. Moreover, KAM’s disclosure has a positive influence over the expectation gap between the auditors and other users
Teodora PORUMBACEAN, Adriana TIRON-TUDOR
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The Auditor’s Report and the Audit Expectation Gap: An Impact Analysis [PDF]
Audit FinanciarThis paper investigates the impact of an auditor’s report on the audit expectation gap. It establishes a connection between existing literature concerning auditors' reports and the audit expectation gap, elucidating how the essential contents and ...
Sagar ADHAU +2 more
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Audit expectation gap and loan decision performance of bank officers in Iran [PDF]
, 2009 This study examines the effect of accounting knowledge and experiences of Iranian bank officers on the audit expectation gap, and investigates whether the gap mediates (or explains) the individual factor-loan decision performance relationship.
Foong, Soon Yau +1 more
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The expectation gap in auditing [PDF]
Accounting, 2016 There is a concern that auditors and the public may have different beliefs about the auditors’ responsibilities and the messages delivered by audit reports.
Saeid Jabbarzadeh Kangarluie +1 more
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STATE FINANCE AUDIT FOR PEOPLE’S WELFARE (DIALOGUE OF RHETORIC AND REALITY)
Jurnal Riset Akuntansi dan Bisnis Airlangga, 2022 The purpose of this study to gain an in-depth understanding of the role of audit for the welfare of the people. Qualitative tradition becomes a paradigm of study by using literature study as its methodology.
Joko Santosa
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Reducing the Audit Expectation Gap: A model for Bangladesh Perspective [PDF]
International Journal of Management, Accounting and Economics, 2018 The main objective of this study is to identify the variables that reduce the audit expectation gap and to prescribe a model in doing so in Bangladeshi context.
Mohammad Shikdar +2 more
doaj
An analysis of key audit matter disclosures in South African audit reports from 2017 to 2020
South African Journal of Business Management, 2023 Purpose: The aim of this study was to analyse the key audit matters (KAMs) being reported in South Africa by assessing 356 Johannesburg Stock Exchange (JSE)–listed entities’ audit reports from 2017 to 2020, which entailed 1424 audit reports and 2903 KAM ...
Dusan Ecim +2 more
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