Search Results - subject:"audit expectation gap"

Factors leading to audit expectation gap : an empirical study in a Hungarian context

Füredi-Fülöp, Judit - In: Theory, methodology, practice 13 (2017) 2, pp. 13-23

Persistent link: https://www.econbiz.de/10011805352

An Empirical Analysis of Audit Expectation Gap in Nigeria

Tanko, Muhammad - Volkswirtschaftliche Fakultät, … - 2011

The main objective of this paper is to establish whether or not the problem of audit expectation gap exist in Nigeria …

Persistent link: https://www.econbiz.de/10011258456

AUDIT EXPECTATION GAP IN THE PUBLIC SECTOR IN ROMANIA

Simona, Gherai Dana - In: Annals of Faculty of Economics 1 (2011) 2, pp. 510-516

responsibilities. In this conditions audit expectation gap represents that level of expectation that remains uncovered. In this study … paper, audit expectation gap represents the difference between the achievements of public auditors and the expectations that … general public (students) have beyond those responsibility. Purpose â€" The evolution of audit expectation gap has been …

Persistent link: https://www.econbiz.de/10009650812

Audit quality perception : beyond the ‘role-perception gap’

Gonthier-Besacier, Nathalie; Hottegindre, Géraldine; … - In: International journal of auditing : IJA 20 (2016) 2, pp. 186-201

Persistent link: https://www.econbiz.de/10011532646

An Empirical Study on Audit Expectation Gap: Role of Auditing Education in Bangladesh.

Rehana, Fowzia - Volkswirtschaftliche Fakultät, … - 2010

Audit expectation gap is the difference between what auditors actually do and what third parties think auditors do or … subject as part of business degree programmes contributes to narrowing that part of the audit expectation gap which results …

Persistent link: https://www.econbiz.de/10008490529

THE "CREDIBILITY CRISIS" OF AUDITING PROFFESION: AN EMPIRICAL STUDY IN ROMANIA

Dan, Stirbu; Maria, Moraru; Adina, Popa; Rodica, Blidisel - In: Annals of Faculty of Economics 1 (2010) 2, pp. 912-918

the phrase "audit expectation gap" - a phrase which denotes the differences between the public's and Auditors' perceptions … of the role of an audit function. This paper reports the findings of a questionnaire survey on the audit expectation gap …, auditees and audit beneficiaries in relation to the auditors' duties The results proved the existence of an audit expectation …

Persistent link: https://www.econbiz.de/10008829759

FRAUD AND ERROR. AUDITORS' RESPONSIBILITY LEVELS

Stirbu, Dan; Moraru, Maria; Farcane, Nicoleta; … - In: Annales Universitatis Apulensis Series Oeconomica 1 (2009) 11, pp. 5-5

Are auditors responsible for detecting fraud in the companies they inspect? Most ofthe public thinks they are. Auditors often demur. The auditors' duties for the prevention, detectionand reporting of fraud, other illegal acts and errors is one of the most controversial issues inauditing. This...

Persistent link: https://www.econbiz.de/10008497466

A SEMIOLOGIC APPROACH TO AUDIT EXPECTATIONS GAP

Laurentiu, Dobroteanu; Liliana, Dobroteanu Camelia; … - In: Annals of Faculty of Economics 3 (2009) 1, pp. 906-912

Audit expectations gap (AEG) is one of the most debated phenomena animating the international scientific research scene. The volume of papers focused on defining the AEG concept, examining its determinants, implications, and mechanisms to minimize the gap

Persistent link: https://www.econbiz.de/10008512056

Addressing information needs to reduce the audit expectation gap : evidence from Dutch bankers, audited companies and auditors

Litjens, Robin; Buuren, Joost van; Vergoossen, Ruud - In: International journal of auditing : IJA 19 (2015) 3, pp. 267-281

Persistent link: https://www.econbiz.de/10011523001

An empirical study of audit expectation gap in Hungary

Füredi-Fülöp, Judit - In: Theory, methodology, practice 11 (2015) 1, pp. 37-46

Persistent link: https://www.econbiz.de/10011347896