Rehana, Fowzia (2010): An Empirical Study on Audit Expectation Gap: Role of Auditing Education in Bangladesh.
Download (99kB) | Preview
Audit expectation gap is the difference between what auditors actually do and what third parties think auditors do or should do in conducting the audit practice. Conflicting views have been expressed regarding the role of auditing education in narrowing this gap. This study has been carried out to investigate whether there is evidence that the provision of auditing subject as part of business degree programmes contributes to narrowing that part of the audit expectation gap which results from a misunderstanding of audit regulations.
|Item Type:||MPRA Paper|
|Original Title:||An Empirical Study on Audit Expectation Gap: Role of Auditing Education in Bangladesh.|
|Keywords:||Auditor, Audit expectation gap, Auditing education.|
|Subjects:||I - Health, Education, and Welfare > I2 - Education and Research Institutions > I21 - Analysis of Education|
|Depositing User:||Unnamed user with email firstname.lastname@example.org|
|Date Deposited:||15. May 2010 14:31|
|Last Modified:||31. Dec 2015 05:26|
Bailey, K. E., Bylinsky, J.H. and Shields, M.D. (1983), “Effect of Audit Report Wording Changes on the Perceived Message,” Journal of Accounting Research, pp-355-370.
Baron, C.D., Johnson, D.A., Searfoss, D.G., Smith, C.H. (1977), "Uncovering corporate irregularities: are we closing the expectation gap?", Journal of Accountancy, Vol. 144 pp.243-50.
Best, P.J., Buckby, S., Tan, C. (2001), "Evidence of the audit expectation gap in Singapore", Managerial Auditing Journal, Vol. 16 No.3, pp.134-44.
Chowdhury,R.R. and Innes, J.(1998),” A Qualitative Analysis of the Audit Expectations Gap in the Public Sector of Bangladesh,” International Journal of Auditing, pp-247-266.
Dewing, I.P., Russell, P.O. (2002), "UK fund managers, audit regulation and the new accountancy foundation: towards a narrowing of the audit expectation gap", Managerial Auditing Journal, Vol. 17 No.9, pp.537-45.
Epstein, M.J. and Geiger, M.A. (1994), “ Investor views of audit assurance: Recent evidence of the expectation gap, Journal of Accountancy, pp-60-66.
Frank, K.E., Lowe, J.D., Smith, J.K. (2001), "The expectation gap: perceptual differences between auditors, jurors and students", Managerial Auditing Journal, Vol. 16 No.3, pp.145-9.
Humphrey, C.G., Moizer, P., Turley, W.S. (1992), "The audit expectations gap - plus ça change, plus c’est la même chose", Critical Perspectives on Accounting, Vol. 3 pp.137-61.
Humphrey, C., Mozier, P., Turley, S. (1993), "The audit expectation gap in Britian: an empirical investigation", Accounting and Business Research, Vol. 23 No.91A, pp.395-411.
Lee Teck Heang, Ali Azham and Bien Doria (2009), “Towards an Understanding of the Audit Expectation Gap,” The Icfai University Journal of Audit Practice, Vol. 6, No. 1, pp. 7-35, January 2009.
Liggio, C.D. (1974), "The expectation gap: the accountant's waterloo", Journal of Contemporary Business, Vol. 3 No.3, pp.27-44.
Low, A.M., Foo, S.L., Koh, H.C. (1988), "The expectations gap between financial analysts and auditors – some empirical evidence", Singapore Accountant, pp.10-13.
M. Hudaib & R. Haniffa (2002), “An Empirical Investigation of Audit Perceptions Gap in Saudi Arabia.'” Discussion Papers in Accountancy and Finance, School of Business and Economics, University of Exeter, Working paper No. 02/03.
Monroe, G.S. and Woodliff, D.R. (1994), “An empirical investigation of the audit expectation gap: Australian evidence”, Accounting and Finance, pp. 47-74.
Nasreen Taslima (2006), “Audit Expectation Gap in Bangladesh: The Role of Auditing Education in Narrowing the Gap”, DU Journal of marketing, Vol. No. 9, June, 2006.
Pierce, B., Kilcommins, M. (1996), "The audit expectations gap: the role of auditing education", Dublin City University Business School Research Papers 1995-1996, No. 13,
Schelluch, P. (1996), "Long-form audit report messages: further implications for the audit expectation gap", Accounting Research Journal, Vol. 9 No.1, pp.48-55.
Z. Lin Jun and Chen Feng (2004), “An Empirical Study of Audit 'Expectation Gap' in The People's Republic of China”, International Journal of Auditing, Vol. 8, No. 2, pp. 93-115, July 2004.