Structure of the audit expectation-performance gap (Porter 1993)
The Study of Audit Expectation Gap: The Auditor’s Responsibilities in a Financial Statement Audit in Vietnam
... the structure, composition, and extent of the audit expectation- performance ...composition, structure, and measurement of the distance of each component that makes up the ...the ...
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How to Bridge the Audit Expectation Gap?
... the structure and composition of the audit expectation-performance gap in the UK and NZ in 2008 were similar, the gap was significantly wider in NZ than in the ...the gap ...
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AN EVALUATION OF AUDIT EXPECTATION GAP IN NIGERIA
... of audit expectation gap in other countries the institute of Chartered Accountants of Nigeria (ICAN) only set up public enlightenment committee and made a few public enlightenment campaigns Lin Jun ...
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The Audit Expectation GAP in Indonesian Public Sector
... auditor’s performance considered by Liggio (1974) not as a new fact but it has been persisted since the end of ...the audit profession credibility. Porter (1993) states that audit environment fully ...
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Factors Leading to Audit Expectation Gap: An Empirical Study in a Hungarian Context
... the audit expectation gap may be ...the audit expectation gap on the basis of the model illustrated in Figure 5 and evaluating the responses of the interest groups, a numerical ...
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Bridging Audit Expectation Gap in Nigerian Deposit Money Banks through the Application of Forensic Audit Techniques
... Porter (1993), argues that expectations could only be regarded as reasonable if these expectations are compatible with the auditors‟ role in the society and are cost beneficial for auditors to perform. The findings of ...
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Influence of Self-Regulatory Policy of Auditing Profession on Audit Expectation Gap: A Qualitative Methodological Approach
... and expectation gap In order to link the theoretical underpinning of this study with the research findings the principles of role theory outlined in Section ...expectation gap. For the purpose ...
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Narrowing the Expectation Gap in Auditing: The Role of the Auditing Profession
... ‘clean’ audit report as well as ensure that financial statements are ...unqualified audit report is financially ...public expectation of the auditors to perform the responsibilities on audit ...
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Causality of Audit Expectation Gap and Corporate Performance in Nigeria
... examined audit expectation gap and corporate performance in ...on audit expectation ...corporate performance and audit expectation ...between audit ...
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Audit Expectation Gap and Decision Performance of Iranian Loan Officers
... External users of financial statements such as bank loan officers may have a greater reliance on audited financial statements in their decision-making due to their higher expectation o[r] ...
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Deconstructing the Audit Expectation Gap Concept
... It must be stressed that this discussion could greatly benefit from development of more systematic empirical analysis and clarification of the AEG concept in specific and comparative contexts. This paper is thus a call ...
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Professional scepticism : another audit expectation gap?
... the audit process because the purpose of the requirement to exercise professional scepticism throughout audit is to enable continual assessment of audit risk; that is, the risk of forming an ...
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The Evaluation of Evidence of the Audit Expectation Gap in Ghana
... The audit profession in Ghana has a huge responsibility to educate its members on the specific duties of the external auditors including trainee auditors who may not yet be full ...the audit ...
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An Empirical Analysis of Audit Expectation Gap in Nigeria
... the expectation gap, for instance, the study of chukwunedu ...an audit is capable of increasing the ability of the auditor to discover fraud and thus help in bridging the audit ...
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An Empirical Investigation of the Audit Expectation Gap in Pakistan
... of audit expectation gap in Pakistan, and as it is cleared from results that this gap exists in Pakistan among all independent variables, sometimes views of auditors and educators are ...
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Audit Expectation Gap – Evidence in 21st Century
... in audit work and the effectiveness of the audit risk model where it was claimed that there were significant differences between the perceptions held by auditors of different ranks regarding reasonable ...
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Audit expectation gap. A comparative study Romania-Spain
... auditors audit plus extra information on the going concern, on the financial performance, corporate governance and strategic staff of the audited ...the audit during the mission and there are ...
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Existence and Nature of Audit Expectation Gap: Nigerian Perspective
... (i) The Role Theory; (ii) The Agency Theory. The Role Theory: This provides a theoretical explanation for the existence of an audit expectation gap. Based on role theory, an auditor can be viewed as ...
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Audit Expectation Gap between Auditors and Users of Financial Statements
... The expectation gap is reduced and decision making of users of financial statement will improve by adoption of long form of audit report, augmentation of auditing framework and educating the users of ...
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Audit Sampling Methods And Juror Negligence Awards: An Expectation Gap?
... Judgmental sampling is the most frequently used method of sampling employed by external, internal, and governmental auditors. External auditors, in particular, use judgmental sampling with the defense that it is allowa- ...
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