Results 31 to 40 of about 2,122,439 (285)

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
doaj   +1 more source

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.
openaire   +1 more source

The Auditor’s Report and the Audit Expectation Gap: An Impact Analysis [PDF]

Audit Financiar
This 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, Elango RENGASAMY, Rajashree GUJARATHI   +2 more
doaj   +1 more source

FAKTOR-FAKTOR EXPECTATION GAP AUDIT

Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI), 2023
Studi ini bertujuan untuk menguji pengaruh profesionalisme, independensi, dan kompetensi Auditor Eksternal Pemerintah terhadap Expectation Gap pada Audit. Responden dalam penelitian ini adalah para auditor yang bekerja di AKN III BPK RI serta auditee AKN III BPK RI yang dibatasi pada Komisi XI DPR RI, Inspektorat Kementerian Pemuda dan Olahraga RI dan ...
Selfiani Selfiani, Dwi Prihatini, Patricia Kartika Surya   +2 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
doaj   +1 more source

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, Popa Adina, Moraru Maria, Stirbu Dan   +3 more
doaj  

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
doaj   +1 more source

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, Omar Faruk, Mohammad Mojahid Chowdhury   +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, Warren Maroun, Alan Duboisee de Ricquebourg   +2 more
doaj   +1 more source

What Do You Expect? A Reconfiguration of the Audit Expectations Gap [PDF]

International Journal of Auditing, 2010
This paper undertakes a conceptual enquiry into the idea of the expectations gap. This method of enquiry is explained as a philosophical investigation into the concepts used in the literature relating to the expectations gap. A descriptive conceptual enquiry is undertaken into the current use of the expression ‘expectations gap’ and the related terms ...
openaire   +2 more sources