Banking sector lack detection: Expectation gap between auditors and bankers [PDF]
Accounting, 2021 This study aims to identify the determinants of the expectation gap in fraud detection between internal auditors and bankers in Indonesia. The shift in the internal audit task in the banking sector can cause the hole in audit expectations to widen.
Dewi, Nurul Hasanah Uswati +3 more
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Evaluating the Effect of the Judgmental Approaches of Language in Reducing Audit Expectation Gap [PDF]
بررسیهای حسابداری و حسابرسی, 2013 Now in auditing, expectation gap is considered the major challenge of this profession. Despite several efforts made by this profession in order to reduce this gap, but research show that this gap severely exists.
Sasan Mehrani, Ali Akbar Nonahal Nahr
doaj +1 more source
Whether the audit expectation-performance gap is expanding amid changes in audit landscape? New evidence from an emerging economy [PDF]
AJAR (Asian Journal of Accounting Research), 2023 Purpose – The purpose of this study is to provide fresh insights into whether there is an expectation gap between external auditors' and other stakeholders' perceptions of external auditors' responsibilities in an emerging economy, in light of recent ...
J.S. Kumari, Roshan Ajward
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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 Cause of Auditing Expectation Gap [PDF]
Journal of Finance Research, 2020 Previous literature show that auditors and the public have different understandings and beliefs about the auditor’s responsibilities. The public’s expectation of statutory audit may exceed the responsibility required by the auditing standard, which leads to the audit expectation gap.
openaire +1 more source
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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The audit regulatory dilemma : should audit regulatory authorities focus on regulating the audit expectation gap? [PDF]
, 2022 PURPOSE: Audit failures around the world, have contributed to highprofile corporate scandals, severely impeding global economic growth. We investigate the extent to which the public trust, the public interest and the audit expectation gap, impact ...
Dachevski, Darko, Ackers, Barry
core +1 more source
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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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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