Results 11 to 20 of about 72,761 (265)
An Empirical Study of Audit Expectation Gap in Hungary
Theory, Methodology, Practice, 2015 The audit expectation gap has preoccupied the finance and accounting profession for a long time. Considerable research has been conducted into this issue and attempts have been made to provide an accurate definition of the audit expectation gap, model ...
Judit Füredi-Fülöp
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Earnings Management and Tone and Complexity of the Audit Reporting [PDF]
مطالعات تجربی حسابداری مالی, 2022 Since the auditor's information tool is the audit report, the language and wording used in this report are critical. Although the auditor's report has improved over time, it still suffers from problems. Therefore, audit reports must be prepared carefully
elahe sadat hosseini +1 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
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Factors Leading to Audit Expectation Gap: An Empirical Study in a Hungarian Context
Theory, Methodology, Practice, 2017 The audit expectation gap has preoccupied the finance and accounting profession for a long time. A great number of studies have been performed on this issue and attempts have been made to provide an accurate definition of the audit expectation gap, model
Judit Füredi-Fülöp
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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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AN EMPIRICAL ANALYSIS OF THE AUDIT EXPECTATION GAP IN NIGERIA
Journal of Management Small and Medium Enterprises (SME's), 2023 The study assesses the roles, duties, and responsibilities of the auditor that led to the so-called audit expectation gap in Nigeria with a focus on the capital market. The objective of the studies is to assess if indeed audit expectation gap in Nigeria
Ashibogwu Nze Kingsley +2 more
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EXPECTATION GAP ANTARA AUDITOR DAN MAHASISWA AKUNTANSI
Jurnal ASET (Akuntansi Riset), 2014 . This study aimed to get empirical evidence about perceptions between auditors and accounting students to Expectation gap in the issue of the auditor and the audit process, the auditor's responsibilities , attributes the performance of auditors and ...
Sukadwilinda Sukadwilinda +1 more
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The Gender Gap in Confidence: Expected but Not Accounted For
American Economic Review, 2023 We investigate how the gender gap in confidence affects the views that evaluators (e.g., employers) hold about men and women. We find the confidence gap is contagious, causing evaluators to form overly pessimistic beliefs about women. This result arises even though the confidence gap is expected and even though the confidence gap shouldn’t be ...
Exley, Christine L., Nielsen, Kirby
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Inflation: Do Expectations Trump the Gap? [PDF]
SSRN Electronic Journal, 2006 We measure the relative contribution of the deviation of real activity from its equilibrium (the gap), "supply shock" variables, and long-horizon inflation expectations for explaining the U.S. inflation rate in the post-war period. For alternative specifications for the inflation driving process and measures of inflation and the gap we reach a similar ...
Jeremy M. Piger, Robert H. Rasche
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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
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