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Audit expectation gap: an empirical analysis [PDF]

open access: yesFuture 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
doaj   +3 more sources

The expectation gap in auditing [PDF]

open access: yesAccounting, 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
doaj   +2 more sources

Audit expectation gap: a comprehensive literature review [PDF]

open access: yesAJAR (Asian Journal of Accounting Research), 2022
Purpose – This paper reviews a substantial body of scholarly work on the audit expectation gap (AEG) for many years and aims to construct a new synthesis of the existing knowledge of the AEG discovered by numerous scholars in the world.
Aluthgama Guruge Deepal   +1 more
doaj   +1 more source

A new method for measuring audit expectation gap [PDF]

open access: yesAccounting, 2022
The term of audit expectation gap (AEG) was created nearly 50 years ago and has received the attention of many researchers. Despite a lot of research on AEG, the method of measuring AEG remains controversial.
Pham Duc Hieu, Nguyen Thu Hoai
doaj   +1 more source

Discontinuïteit en de expectation gap [PDF]

open access: yesMAB, 2004
Teleurstellingen bij beleggers en crediteuren bij hun vertrouwen in gecontroleerde financiële verslagen hebben geleid tot het spreken over een ‘expectation gap’. Deze verwachtingskloof is maximaal als de onderneming met een goedgekeurde jaarrekening,
Lucas Van Eeghen
doaj   +3 more sources

Gender gap in health expectancy [PDF]

open access: yesEuropean Journal of Ageing, 2010
Men have higher death rates than women, but women do worse with regard to physical strength, disability, and other health outcomes, the so called male-female health-survival paradox. The paradox is likely to be due to multiple causes that include biological, behavioral, and social differences between the sexes.
Oksuzyan, Anna   +2 more
openaire   +3 more sources

Gender wage gap in expectations and realizations [PDF]

open access: yesLabour Economics, 2003
Abstract Realized wages are affected by investments and signals concerning productivity, which workers undertake on the basis of expectations on future job prospects. Thus, the gender wage gap is also likely to depend on workers' expectations. Using data on wage expectations of students and wage realizations of graduates from the same University ...
Filippin A., ICHINO, ANDREA
openaire   +6 more sources

Audit Expectation Gap in Islamic Countries [PDF]

open access: yesIranian Journal of Accounting, Auditing & Finance, 2019
The present study focuses on the audit expectations gap and its coping strategies from the users’ perspectives in Iran and Iraq. The audit expectations gap's coping strategies include audit report type, users’ training, and related rules and regulations.
Vahab Rostami
doaj   +1 more source

An Internal Audit Expectation Gap in Poland

open access: yesAnnales Universitatis Mariae Curie-Skłodowska Sectio H, Oeconomia, 2021
Theoretical background: One of the factors influencing internal audit effectiveness is the expectation gap understood as the extent to which the function does not meet the expectations of auditees, managers, executives, and audit committee members ...
Lena Grzesiak
doaj   +1 more source

The Relationship between Auditor’s Narcissism and Expectation Gap with Audit Fees: Evidence from an Emerging Market [PDF]

open access: yesIranian Journal of Accounting, Auditing & Finance, 2021
The present study aims to assess the relationship between auditor’s narcissism, expectation gap, and audit fee in listed firms on the Tehran Stock Exchange.
Safoura Rouhi, Somaye Delgosha khadar
doaj   +1 more source

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