Zobrazeno 1 - 10
of 171
pro vyhledávání: '"audit expectation gap"'
Publikováno v:
CECCAR Business Review, Vol 5, Iss 7, Pp 62-73 (2024)
The audit expectation gap is a widely researched phenomenon in the accounting world. This study sought to evaluate the effectiveness of the audit report as a medium of communication and as a tool to reduce the audit expectation gap. It also focused o
Externí odkaz:
https://doaj.org/article/6f2c573551734497a6028d1c4985ae70
Publikováno v:
Investment Management & Financial Innovations, Vol 21, Iss 2, Pp 167-179 (2024)
Global scandals and the collapse of major entities without any prior warning have undermined stakeholder confidence in the auditing profession and have shown that users of financial statements may have different opinions on the auditors’ responsibi
Externí odkaz:
https://doaj.org/article/7aadffcd76bf463dbb2b8e35a73317dd
Publikováno v:
Journal of Management Small and Medium Enterprises (SME's), Vol 16, Iss 3 (2023)
The study assesses the roles, duties, and responsibilities of the auditor that led to the so-called audit expectation gap in Nigeria with a focus on the capital market. The objective of the studies is to assess if indeed audit expectation gap in Nige
Externí odkaz:
https://doaj.org/article/7bf94aa5586a4172a14d72c901da6cb2
Publikováno v:
Asian Journal of Accounting Research, 2022, Vol. 7, Issue 3, pp. 308-319.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/AJAR-10-2021-0202
Akademický článek
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Publikováno v:
AJAR (Asian Journal of Accounting Research), Vol 7, Iss 3, Pp 308-319 (2022)
Purpose – This paper reviews a substantial body of scholarly work on the audit expectation gap (AEG) for many years and aims to construct a new synthesis of the existing knowledge of the AEG discovered by numerous scholars in the world. Design/meth
Externí odkaz:
https://doaj.org/article/44bcb593089a420e98b928f9ccc330db
Publikováno v:
Audit Financiar, Vol 20, Iss 167, Pp 499-510 (2022)
Considering the stakeholders’ increasing demand for more information, the International Auditing and Assurance Standard Board, in its quest to bridge the expectation gap, introduced a new expanded audit report format. However, whether this new audi
Externí odkaz:
https://doaj.org/article/339e85eeceab44d9b71ce0121926b4e9
Publikováno v:
Gusau Journal of Accounting and Finance, Vol 3, Iss 3 (2023)
The many arguments advanced by scholars as to International Financial Reporting Standard’s capacity to enhance audit procedures and outcomes underscores this research’s quest for determining whether International Financial Reporting Standard coul
Externí odkaz:
https://doaj.org/article/6a92020be8c34d9dbc45bb1d7548bec3
Publikováno v:
Audit Financiar / Financial Audit. 20(167):499-510
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1056620
Autor:
Lena Grzesiak
Publikováno v:
Annales Universitatis Mariae Curie-Skłodowska Sectio H, Oeconomia, Vol 55, Iss 3, Pp 37-50 (2021)
Theoretical background: One of the factors influencing internal audit effectiveness is the expectation gap understood as the extent to which the function does not meet the expectations of auditees, managers, executives, and audit committee members.
Externí odkaz:
https://doaj.org/article/0143c4e1dac74f66a061c7d449b82adb