Search Results - subject:"audit expectation gap"

Detecting asset misappropriation: a framework for external auditors

Kassem, Rasha - In: International Journal of Accounting, Auditing and … 10 (2014) 1, pp. 1-42

Fraud is a major concern for investors, regulators, and external auditors. Of particular concern is asset misappropriation because it was given less attention in prior audit literature as well as the audit practice though it is the most common type of occupational fraud. This motivated the...

Persistent link: https://www.econbiz.de/10010741437

The audit expectation gap : existence, causes, and the impact of changes

Ruhnke, Klaus; Schmidt, Martin - In: Accounting and business research : a research quarterly … 44 (2014) 5, pp. 572-601

Persistent link: https://www.econbiz.de/10010411860

Detecting asset misappropriation : a framework for external auditors

Kassem, Rasha - In: International journal of accounting, auditing and … 10 (2014) 1, pp. 1-42

Persistent link: https://www.econbiz.de/10010389714

Antecedents and consequences of audit expectation gap : Evidence from the banking sector in Malaysia

Taebi Noghondari, Amirhossein; Foong, Soon‐Yau - In: Managerial Auditing Journal 28 (2013) 5, pp. 384-406

Purpose – This study aims to investigate the effects of individual knowledge/experience on the audit expectation gap of … loan officers in Malaysia and the subsequent effect of the audit expectation gap on their loan decision quality. In … addition, the mediation role of the audit expectation gap is examined. Design/methodology/approach – Copies of a structured …

Persistent link: https://www.econbiz.de/10014929327

Antecedents and consequences of audit expectation gap: Evidence from the banking sector in Malaysia

Noghondari, Amirhossein Taebi; Foong, Soon-Yau - In: Managerial Auditing Journal 28 (2013), pp. 384-406

Persistent link: https://www.econbiz.de/10010686139

Evidence of the audit expectation gap in Singapore

Best, Peter J.; Buckby, Sherrena; Tan, Clarice - 2001

This paper reports the results of a study of the audit expectation gap in Singapore, conducted in 1996 and supports the … America. The main aims of the study were to measure the level and nature of audit expectation gap in existence in Singapore in … reducing the audit expectation gap. The motivation for performing this research in Singapore was the fact that little research …

Persistent link: https://www.econbiz.de/10009437902

Audit expectation gap and loan decision performance of bank officers in Iran

Noghondari, Amirhossein Taebi; Foong, Soon Yau - In: International Journal of Accounting, Auditing and … 5 (2009) 3, pp. 310-328

and responses of 111 bank officers were analysed. The results show the existence of a fairly large audit expectation gap …. More importantly, this study found a highly significant negative relationship between the audit expectation gap and loan … decision performance of the Iranian bank officers. Further analyses indicate that the audit expectation gap fully mediates the …

Persistent link: https://www.econbiz.de/10005078512

Audit expectation gap and loan decision performance of bank officers in Iran

Noghondari, Amirhossein Taebi; Foong, Soon Yau - In: International Journal of Accounting, Auditing and … 5 (2009) 3, pp. 310-328

Persistent link: https://www.econbiz.de/10008538788

Internship and Audit Expectation Gap Among Undergraduate Students in Universiti Utara Malaysia

Teck Heang, Lee; Mohamad, Rosli; Ojo, Marianne - In: Journal of Financial Reporting and Accounting 6 (2008) 1, pp. 55-74

The accounting profession has long faced the issue of an audit expectation gap; being the gap between the quality of … out worldwide to determine the effect of education in narrowing the audit expectation gap. Extending the knowledge … acquired, this paper investigates whether internship program could reduce the audit expectation gap in Malaysia. Using a pre …

Persistent link: https://www.econbiz.de/10014869546