The consequences of the auditor's choice in group companies and expectations gap

M Salehi, A Arianpoor - Management Research Review, 2022 - emerald.com
Purpose The purpose of this paper is to investigate the consequences of the auditor's choice
in group companies and the expectation gap of listed firms on the Tehran Stock Exchange …

An Investigation of expectation gap between independent auditors and users from auditing services related to the quality of auditing services based on their role and …

F Behzadian, NI Nia - Asian Journal of Accounting Research, 2017 - emerald.com
In this research, using an analytical framework on factors affecting the quality of auditing
services, we consider factors that affect an expectations gap in providers and users of …

[PDF][PDF] Audit expectation GAP in the public sector of the Gambia

S Conteh, H Hamidah - The Indonesian Accounting Review, 2021 - academia.edu
In the private sector, the audit expectations deficit is a big concern. The audit expec-tations
divide, on the other hand, is a new problem in the public sector that has received little …

Banking sector lack detection: expectation gap between auditors and bankers

N Dewi, P Wulanditya, D Oktarina, H Ardianto - Accounting, 2021 - growingscience.com
This study aims to identify the determinants of the expectation gap in fraud detection
between internal auditors and bankers in Indonesia. The shift in the internal audit task in the …

Shareholder's involvement in the audit committee, audit quality and financial reporting lag in Nigeria

IA Mohammed, A Che0Ahmad… - … and Economic Horizons …, 2018 - ageconsearch.umn.edu
The study investigates shareholders impact as audit committee members and two attributes
of audit quality in relation to financial reporting lag (FRL). The data were collected from firms …

[PDF][PDF] Application of forensic accounting: A bridge to audit expectation gap in Nigerian deposit money banks in Enugu state

SI Agu, EI Okoye - International Journal of Science and Research, 2019 - academia.edu
This study set out to ascertain the application of forensic accounting as a means of bridging
audit expectation gap in Nigerian Deposit Money banks in Enugu State. A survey research …

ISA 240 Bağımsız Denetçinin Hileye İlişkin Sorumluluklarında Güncel Gelişmeler: IAASB Beklenti Farklarını Azaltma Projesi

Ö Sarısoy, ÇD Pali - Muhasebe ve Finansman Dergisi, 2023 - dergipark.org.tr
Denetim çalışmalarına yön veren denetim standartları iş dünyasında meydana gelen
değişimler doğrultusunda değişmekte ve gelişmektedir. Bu alanda çeşitli kurumlar …

Identifying and ranking factors affecting the gap of public expectations

SE Lotfi Sheikh Razi, K Azadi - Journal of Management Accounting and …, 2022 - jmaak.ir
Several factors are involved in the formation of the expectation gap. The purpose of this
study is to identify and rank the factors affecting the gap between public expectations of …

[PDF][PDF] The Emergence of Responsible Auditors in the Context of Cognitive Dissonance: Applying Grounded Theory to Expectation Convergence

S Samimi - Accounting and Auditing Review, 2023 - journals.ut.ac.ir
Objective: This research aims to examine the various factors and elements that influence the
cognitive dissonance experienced by auditors in their roles and responsibilities, and to …

The Emergence of Responsible Auditors in the Context of Cognitive Dissonance: Applying Grounded Theory to Expectation Convergence

S Samimi - Accounting and Auditing Review, 2023 - acctgrev.ut.ac.ir
Objective: This research aims to examine the various factors and elements that influence the
cognitive dissonance experienced by auditors in their roles and responsibilities, and to …