Results 31 to 40 of about 1,839,699 (193)

The ‘Knowledge Gap’ and ‘Deficient Performance Gap’ between Auditors and Corporate Managers: An Empirical Study in Malaysia

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

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  

THE CREDIBILITY CRISIS OF AUDITING PROFFESION: AN EMPIRICAL STUDY IN ROMANIA [PDF]

Annals of the University of Oradea: Economic Science, 2010
For decades the accountancy profession has responded to the credibility crisis by coining, reciting and hiding behind the phrase audit expectation gap a phrase which denotes the differences between the publics and Auditors perceptions of the role of an ...
Blidisel Rodica, Popa Adina, Moraru Maria, Stirbu Dan   +3 more
doaj  

The Auditor’s Report and the Audit Expectation Gap: An Impact Analysis [PDF]

Audit Financiar
This 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, Elango RENGASAMY, Rajashree GUJARATHI   +2 more
doaj   +1 more source

Existence of the Audit Expectation Gap and Its Impact on Stakeholders’ Confidence: The Moderating Role of the Financial Reporting Council

International Journal of Financial Studies, 2020
This paper empirically emphasizes the existence of the audit expectation gap and its impact on stakeholders’ confidence, moderated by the active role of the financial reporting council.
Taslima Akther, Fengju Xu
doaj   +1 more source

Audit Expectation Gap Debates: To What Extent Audit Expectation Gap Defence Auditors?

Business Economic, Communication, and Social Sciences (BECOSS) Journal, 2022
The research aimed to unpack the debate of the audit expectation gap that occurs between the audit profession and the general public. This qualitative research intended to revisit what shapes audit objectives and their difficulties by drawing upon prominent academic debates and publicly available reports.
openaire   +2 more sources

Indícios de Expectation Gap em serviços tributários prestados na Cidade de São Paulo [PDF]

, 2019
O propósito deste trabalho foi investigar se, no processo de contratação de profissionais de tributos, há lacuna de expectativa entre as motivações dos contratantes e a percepção dos contratados.
LEITE, João Henrique Durão
core   +1 more source

Investigating the Expectation Gap Between the Education and Pracice of Management Accounting [PDF]

مدیریت بهره وری, 2008
The management accounting curriculum is a noteworthy topic that has been the focus of dispute over   the recent decades on how a common body of knowledge (CBK) for management accounting education should form and whether a gap exists between the theory ...
RamazanAli Royaye, Heydar Mohammadzadeh Salteh   +1 more
doaj  

A auditoria legal na União Europeia: enquadramento, debate actual e perspectivas futuras

Revista Contabilidade & Finanças, 2002
A auditoria legal na União Europeia, encontra-se, presentemente, numa grande encruzilhada. Imposta pelos poderes públicos e pelas directivas comunitárias, é criticada pelos empresários por não acrescentar valor ao negócio, e, duma maneira geral, pela ...
José Joaquim Marques de Almeida
doaj   +1 more source

The Expectation Gap in Auditing [PDF]

, 2015
This paper undertakes a research on the prevailing expectations gap. The definition and meaning of expectation gap are explored. Then, the components of the expectation gap are detailed. Finally, ways of reducing the gap are espoused.
Mathkur, Naif Mansour M.
core   +1 more source