DOES INTERNATIONAL FINANCIAL REPORTING STANDARD NARROWS AUDIT EXPECTATION GAP?
Gusau Journal of Accounting and Finance, 2023 The many arguments advanced by scholars as to International Financial Reporting Standard’s capacity to enhance audit procedures and outcomes underscores this research’s quest for determining whether International Financial Reporting Standard could help ...
Musa Ibrahim Dauda, Ibrahim Adagye Dauda
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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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Audit Expectation Gap Debates: To What Extent Audit Expectation Gap Defence Auditors?
Business Economic, Communication, and Social Sciences (BECOSS) Journal, 2022 The research aimed to unpack the debate of the audit expectation gap that occurs between the audit profession and the general public. This qualitative research intended to revisit what shapes audit objectives and their difficulties by drawing upon prominent academic debates and publicly available reports.
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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 report of the audit expectation gap and audit market
Probe - Accounting, Auditing and Taxation, 2021 <p>After the collapse of Carillion Plc, the big four audit firms received criticisms. This report focuses on the audit expectation gap and the audit market to explain this phenomenon and solve it. The audit expectation gap indicates the gap between what the audit report users expect the auditors to do and what they have done.
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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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The Determinants of Audit Expectation Gap in Malaysia
Accounting and Finance Research, 2023 This study intended to identify the determinants of the audit expectation gap in Malaysia. The expectation gap is defined as the different perspectives of what society thinks and what society wants the auditors to do. Previous Malaysian researchers prove the existence of audit expectations.
Siti Nur Shahirah Sahidan +3 more
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THE CREDIBILITY CRISIS OF AUDITING PROFFESION: AN EMPIRICAL STUDY IN ROMANIA [PDF]
Annals of the University of Oradea: Economic Science, 2010 For decades the accountancy profession has responded to the credibility crisis by coining, reciting and hiding behind the phrase audit expectation gap a phrase which denotes the differences between the publics and Auditors perceptions of the role of an ...
Blidisel Rodica +3 more
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The impact of digital transformation on audit quality: Exploratory findings from a Delphi study أثر التحول الرقمي على جودة المراجعة : دراسة استکشافية بواسطة منهجية دلفي [PDF]
المجلة العلمية للبحوث التجارية - جامعة المنوفية, 2021 The study is designed to explore the effect of digitalization on audit quality. To achieve this objective, A Delphi study with 20 projections about the quality of auditing related to digitalization was developed and evaluated by a panel of Egyptian ...
نسرين المليح
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