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  • Search: subject:"audit expectation gap"
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Year of publication
Subject
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audit expectation gap 26 Financial audit 20 Financial statement audit 20 Jahresabschlussprüfung 20 Wirtschaftsprüfung 20 Audit expectation gap 11 Erwartungsbildung 7 Expectation formation 7 Auditing standards 6 Prüfungsstandards 6 Financial statement 4 Jahresabschluss 4 audit 4 Auditing 3 Dienstleistungsqualität 3 Malaysia 3 Service quality 3 audit quality 3 fraud 3 key audit matters 3 materiality 3 Accounting 2 Accounting knowledge 2 Audit failure 2 Auditor's report 2 Bestätigungsvermerk 2 Betrug 2 Corporate failure 2 Decision quality 2 Fraud 2 Hungary 2 ISA 701 2 Internal control 2 Internes Kontrollsystem 2 Iran 2 Loan officer 2 New auditors report 2 Poland 2 Rechnungswesen 2 Role conflict theory 2
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Online availability
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Free 19 Undetermined 16 CC license 3
Type of publication
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Article 37 Book / Working Paper 2
Type of publication (narrower categories)
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Article in journal 20 Aufsatz in Zeitschrift 20 Article 4 research-article 1 review-article 1
Language
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English 30 Undetermined 9
Author
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Noghondari, Amirhossein Taebi 3 Akther, Taslima 2 Al-janabi, Ahmed 2 Asiriuwa, Osariemen 2 Azghandi, Maryamalsadat Mousavi 2 Erin, Olayinka Adedayo 2 Foong, Soon Yau 2 Füredi-Fülöp, Judit 2 Iwanowicz, Bartłomiej 2 Iwanowicz, Tomasz 2 Jabbari, Sahar 2 Kassem, Rasha 2 Olojede, Paul 2 Ranjbar, Hossien Rezaei 2 Usman, Momoh 2 Xu, Fengju 2 Adina, Popa 1 Agyei, Albert 1 Al-mulla, Mazen 1 Alwardat, Yousef Ali 1 Astolfi, Pierre 1 Aye, Baah Kusi 1 Benamraoui, Abdelhafid 1 Best, Peter J. 1 Blidisel, Rodica 1 Botes, Vida 1 Bradbury, Michael E. 1 Buckby, Sherrena 1 Buuren, Joost van 1 Cordos, George Silviu 1 Dan, Stirbu 1 Dang Anh Tuan 1 Daniela, Ciolpan 1 Deepal, Aluthgama Guruge 1 Duréndez, Antonio 1 Ehimi, Celestina Ojemen 1 Farcane, Nicoleta 1 Fine-Falcy, Sandrine 1 Foong, Soon-Yau 1 Foong, Soon‐Yau 1
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Institution
All
Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 2
Published in...
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Annals of Faculty of Economics 3 International Journal of Accounting, Auditing and Performance Evaluation 3 International journal of auditing : IJA 3 Future Business Journal 2 International journal of accounting, auditing and performance evaluation : IJAAPE 2 Journal of Risk and Financial Management 2 Journal of risk and financial management : JRFM 2 MPRA Paper 2 Managerial Auditing Journal 2 Theory, methodology, practice 2 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 1 Accounting forum 1 Accounting horizons : a quarterly publication of the American Accounting Association 1 Accounting in Europe 1 Annales Universitatis Apulensis Series Oeconomica 1 Asian Economic and Financial Review 1 Asian journal of accounting research 1 International Journal of Academic Research in Accounting, Finance and Management Sciences 1 International Journal of Financial Studies 1 International Journal of Financial Studies : open access journal 1 International journal of economics and accounting : IJEA 1 Journal of Asian finance, economics and business : JAFEB 1 Journal of Financial Reporting and Accounting 1 Journal of education for business 1 Zagreb international review of economics & business 1
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Source
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ECONIS (ZBW) 20 RePEc 12 EconStor 4 Other ZBW resources 2 BASE 1
Showing 1 - 10 of 39
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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
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Cover Image
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
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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
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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
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Audit digitalization and its consequences on the audit expectation gap : a critical perspective
Fotoh, Lazarus Elad; Lorentzon, Johan Ingemar - In: Accounting horizons : a quarterly publication of the … 37 (2023) 1, pp. 43-69
Persistent link: https://www.econbiz.de/10014314677
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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
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Audit expectation gap: An empirical analysis
Olojede, Paul; Erin, Olayinka Adedayo; Asiriuwa, Osariemen - In: Future Business Journal 6 (2020) 1, pp. 1-12
provides an empirical analysis of the scope and nature of audit expectation gap in Nigeria. We used a descriptive and survey … distribution, respectively. The results confirmed that audit expectation gap exists in Nigeria, and the new auditor's report did … not have any serious impact in reducing the gap. From the outcome of this study, the audit expectation gap primarily arose …
Persistent link: https://www.econbiz.de/10012664322
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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 : open … 8 (2020) 1/4, 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/10012168960
Saved in:
Cover Image
Audit expectation gap : an empirical analysis
Olojede, Paul; Erin, Olayinka Adedayo; Asiriuwa, Osariemen - In: Future Business Journal 6 (2020) 10, pp. 1-12
provides an empirical analysis of the scope and nature of audit expectation gap in Nigeria. We used a descriptive and survey … distribution, respectively. The results confirmed that audit expectation gap exists in Nigeria, and the new auditor's report did … not have any serious impact in reducing the gap. From the outcome of this study, the audit expectation gap primarily arose …
Persistent link: https://www.econbiz.de/10012308322
Saved in:
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Isa 701 and materiality disclosure as methods to minimize the audit expectation gap
Iwanowicz, Tomasz; Iwanowicz, Bartłomiej - In: Journal of Risk and Financial Management 12 (2019) 4, pp. 1-20
from this research, is that implementation of ISA 701 and materiality disclosure limited the audit expectation gap … the audit expectation gap and investigates on methods of minimizing it. …
Persistent link: https://www.econbiz.de/10012611222
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