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, moderated by the active role of the financial reporting council. As a maiden attempt to portray the relationship, a higher-order model has been constituted and assessed with...