Search Results - subject:"Expectation Gap"

Local directors and corporate social responsibility activities of multinational companies in Africa

Tawiah, Vincent; Samson, Nyahas; Jatau, Ulan - In: Corporate social responsibility and environmental management 32 (2025) 2, pp. 1688-1697

Persistent link: https://www.econbiz.de/10015333395

The effect of social capital on auditor's performance

Azghandi, Maryamalsadat Mousavi; Jabbari, Sahar; … - In: Journal of Risk and Financial Management 16 (2023) 2, pp. 1-22

capital decreases audit opinion shopping, audit expectation gap, internal control weakness, and audit report lag. Therefore …

Persistent link: https://www.econbiz.de/10014332866

An analysis of key audit matter disclosures in South African audit reports from 2017 to 2020

Ecim, Dusan; Maroun, Warren; Duboisée de Ricquebourg, Alan - In: South African journal of business management 54 (2023) 1, pp. 1-14

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 disclosures. Design/methodology/approach:...

Persistent link: https://www.econbiz.de/10014234904

A mixed-methods approach to identifying and exploring the causes of the electronic service gap between hospital website developers and users

Hung, Wei-Hsi; Tseng, Chih-Lang; Chang, Fang-Kai; Wu, … - In: Technology analysis & strategic management 35 (2023) 10, pp. 1296-1309

Persistent link: https://www.econbiz.de/10014338552

Critical expectation gaps : advancing theorization of the perceptual approach in eu foreign policy studies

Chaban, Natalia; Elgström, Ole - In: Journal of common market studies : JCMS 61 (2023) 4, pp. 1047-1064

Persistent link: https://www.econbiz.de/10014308249

Relevant competences in accounting : the perspective of students and employers

Blasco Burriel, María Pilar; Costa Toda, Alicia; … - In: Revista de Contabilidad 26 (2023) 1, pp. 150-163

that there is an expectation gap with regard to the skills acquired. …

Persistent link: https://www.econbiz.de/10013498931

The effect of social capital on auditor's performance

Azghandi, Maryamalsadat Mousavi; Jabbari, Sahar; … - In: Journal of risk and financial management : JRFM 16 (2023) 2, pp. 1-22

capital decreases audit opinion shopping, audit expectation gap, internal control weakness, and audit report lag. Therefore …

Persistent link: https://www.econbiz.de/10014305665

Audit expectation gap : a comprehensive literature review

Deepal, Aluthgama Guruge; Jayamaha, Ariyarathna - In: Asian journal of accounting research 7 (2022) 3, pp. 308-319

Persistent link: https://www.econbiz.de/10013414243

Components constituting the audit expectation gap : the Vietnamese case

Dang Anh Tuan; Ngoc Khanh Dung Nguyen - In: Journal of Asian finance, economics and business : JAFEB 8 (2021) 1, pp. 363-373

Persistent link: https://www.econbiz.de/10012692342

Existence of the audit expectation gap and its impact on stakeholders' confidence: The moderating role of the financial reporting council

Akther, Taslima; Xu, Fengju - In: International Journal of Financial Studies 8 (2020) 1, pp. 1-25

This paper empirically emphasizes the existence of the audit expectation gap and its impact on stakeholders' confidence … regulatory agencies in Bangladesh. The study explores audit expectation gap from diverse aspects, such as auditors responsibility … social and environmental disclosure. The findings suggest that the audit expectation gap is negatively related to …

Persistent link: https://www.econbiz.de/10013200251