Corporate fraud scandals in recent years resulted in significant regulatory changes as well as growing interest in fraud-related accounting and audit research. However, the scientific landscape of fraud literature has become increasingly fragmented and little is known about the development and...

Prior research has documented the continued existence of an expectation gap, defined as the divergence between the public's and the profession's conceptions of auditor's duties, despite the auditing profession's attempt to adopt standards and practices to close this gap. In this paper, we...