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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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Banking sector lack detection: Expectation gap between auditors and bankers [PDF]
Accounting, 2021 This study aims to identify the determinants of the expectation gap in fraud detection between internal auditors and bankers in Indonesia. The shift in the internal audit task in the banking sector can cause the hole in audit expectations to widen.
Dewi, Nurul Hasanah Uswati +3 more
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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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Examination of the Accounting Education Expectation Gap as a Result of the Current Legal Requirements [PDF]
مطالعات تجربی حسابداری مالی, 2017 The results of prior researches have shown that the performance of accounting education systems in universities does not meet the needs of the current complicated markets.
Fatemeh Tavasoli +2 more
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The audit expectation gap: A review of the academic literature [PDF]
MAB, 2020 The audit expectation gap is a phenomenon that exists for many years. In particular, the audited financial statements beneficiaries’ expectations exceed what auditors can reasonably be expected to accomplish.
Reiner Quick
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An Investigation of Audit Expectation Gap in Indonesia’s Public Sector
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2022 The audit expectation gap has been studied since the early 1970s, and several approaches have been used to resolve this problem. However, such a gap persists both in the private and public sectors. Meanwhile, there are only a few studies related to this
Agus Joko Pramono, Riefqi Hanief
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Expectation Gap: the Story of the Auditor's Necessary and Impossible Mission [PDF]
Audit FinanciarThe expectation gap, the gap between what the public expects from auditors and what auditors can deliver, is a key issue. This gap can call into question the trust necessary for contemporary societies to function.
Alain BURLAUD +2 more
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DOES INTERNATIONAL FINANCIAL REPORTING STANDARD NARROWS AUDIT EXPECTATION GAP?
Gusau Journal of Accounting and Finance, 2023 The many arguments advanced by scholars as to International Financial Reporting Standard’s capacity to enhance audit procedures and outcomes underscores this research’s quest for determining whether International Financial Reporting Standard could help ...
Musa Ibrahim Dauda, Ibrahim Adagye Dauda
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