Results 31 to 40 of about 3,622 (255)
AUDIT EXPECTATION GAP IN THE PUBLIC SECTOR IN ROMANIA [PDF]
Annals of the University of Oradea: Economic Science, 2011 Theme – It is know that the large public and auditors hold different beliefs about the auditors’ duties and responsibilities. In this conditions audit expectation gap represents that level of expectation that remains uncovered. In this study paper, audit
Gherai Dana Simona
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
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
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
Quantifying Audit Expectation Gap: A New approach to Measuring Expectation Gap [PDF]
Zagreb International Review of Economics & Business, 2016 Abstract The main objective of the study is at first identifying the expectation gap about audit responsibility and the second quantifying the expectation gap in Iran. In order to collecting data, a questionnaire designed and developed between auditors and investors.
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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 +2 more
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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
doaj +1 more source
The Impact of Undergraduate Auditing Modules on the Audit Expectations Gap
Accounting, Finance & Governance Review, 1997 Conflicting views have been expressed regarding the role of auditing education in narrowing the audit expectations gap. This study investigated whether there is evidence that undergraduate auditing modules contribute to a narrowing of that part of the expectations gap which results from a misunderstanding ofaudit regulations.
Bernard Pierce, Mary Kilcommins
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Revista Catarinense da Ciência Contábil, 2021 Como uma forma de reduzir a assimetria informacional e garantir confiabilidade e fidedignidade às informações contábeis, a auditoria ganhou notoriedade.
Shirlei Oliveira da Silva +3 more
doaj +1 more source
Pathways and pitfalls: a qualitative study of student experiences in biomedical science education
FEBS Open Bio, EarlyView.Biomedical science students from underrepresented backgrounds face barriers including financial strain, disrupted laboratory access and cultural exclusion. Peer networks provide vital support when institutional systems are difficult to navigate. To create inclusive learning environments and achieve academic success, educators should blend active, hands‐
Olivia J. Russell +8 more
wiley +1 more source