Results 21 to 30 of about 72,761 (265)
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
doaj +1 more source
The Auditor’s Report and the Audit Expectation Gap: An Impact Analysis [PDF]
Audit FinanciarThis paper investigates the impact of an auditor’s report on the audit expectation gap. It establishes a connection between existing literature concerning auditors' reports and the audit expectation gap, elucidating how the essential contents and ...
Sagar ADHAU +2 more
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
Gadjah Mada International Journal of Business, 2008 This paper reports the findings of a questionnaire survey of “knowledge gap” and “deficient performance gap” conducted in Malaysia on auditors and corporate managers.
Teck Heang Lee, Azham Md. Ali
doaj +1 more source
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
doaj +1 more source
Student Expectation and Perception on Service Quality: Gap Analysis Model
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
doaj +1 more source
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
doaj +3 more sources
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
Pediatric Blood &Cancer, EarlyView.ABSTRACT Background Osteosarcoma (OS) and Ewing sarcoma (EWS) are the most common primary bone cancers in children, but acute thrombosis is poorly characterized in this population. Our study evaluated the rates of venous thromboembolism (VTE) and associated risk factors in pediatric patients with bone sarcomas treated over a 10‐year period encompassing
Sarah Kappa +8 more
wiley +1 more source