Results 11 to 20 of about 1,839,699 (193)
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.
Mahdi Salehi, Salehi, Mahdi
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Student Expectation and Perception on Service Quality: Gap Analysis Model [PDF]
International Journal of Academe and Industry Research, 2023 In the competitive market, it is crucial to stand as the market leaders maintaining the current customers offering the satisfying service quality and creating impacts to attract the potential. Hence, this research identifies the gaps between the customer
Aye Mya Mon
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An Empirical Study of Audit Expectation Gap in Hungary [PDF]
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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Skills expectation-performance gap: A study of Pakistan's accounting education [PDF]
, 2014 This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University.Higher education institutions are always directed through policy reforms to promote graduates employability by developing skills in students that contribute
Parvaiz, Gohar
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The issue of the expectation Gap
, 2010 The purpose of this paper is to discuss the expectation gap issue in the scope of a number of corporate scandals that have been undermining the credibility of financial reporting and auditing in recent years. The concept of expectation gap in auditing has been widely examined by several authors (e.g. Porter, 1993).
Carvalho, Preciosa da Conceição Sampaio +1 more
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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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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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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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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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Evidence of the audit expectation gap in Singapore [PDF]
, 2001 This paper reports the results of a study of the audit expectation gap in Singapore, conducted in 1996 and supports the call for a change in audit report format and wording to a longer form audit report currently in use in Australia and America.
Best, Peter J. +2 more
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