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Original Articles

An Empirical Study of the Audit Expectation-Performance Gap

Pages 49-68 | Published online: 28 Feb 2012

Keep up to date with the latest research on this topic with citation updates for this article.

Read on this site (16)

Limei Che, Emma-Riikka Myllymäki & Tobias Svanström. (2023) Auditors’ self-assessment of engagement quality and the role of stakeholder priority. Accounting and Business Research 53:3, pages 335-375.
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Tytti Elo, Satu Pätäri, Helena Sjögrén & Markus Mättö. (2023) Transformation of skills in the accounting field: the expectation–performance gap perceived by accounting students. Accounting Education 0:0, pages 1-37.
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Beatriz García Osma & Cristina Grande-Herrera. (2021) The role of users’ engagement in shaping financial reporting: should activists target accounting more?. Accounting and Business Research 51:5, pages 511-544.
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Tjerk Budding & Mattheus Wassenaar. (2021) New development: Is there a management accountants’ expectation gap?. Public Money & Management 41:4, pages 346-350.
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Kees Camfferman & Jacco L. Wielhouwer. (2019) 21st century scandals: towards a risk approach to financial reporting scandals. Accounting and Business Research 49:5, pages 503-535.
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Shamima Haque, Craig Deegan & Robert Inglis. (2016) Demand for, and impediments to, the disclosure of information about climate change-related corporate governance practices. Accounting and Business Research 46:6, pages 620-664.
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Richard T. Fisher & Samuel T. Naylor. (2016) Corporate reporting on the Internet and the expectations gap: new face of an old problem. Accounting and Business Research 46:2, pages 196-220.
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Klaus Ruhnke & Martin Schmidt. (2014) The audit expectation gap: existence, causes, and the impact of changes. Accounting and Business Research 44:5, pages 572-601.
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Ian P. Dewing & Peter O. Russell. (2012) Auditors as Regulatory Actors: The Role of Auditors in Banking Regulation in Switzerland. European Accounting Review 21:1, pages 1-28.
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Julie Drake. (2011) Adding Value to Audit Education through ‘Living’ Cases. Accounting Education 20:2, pages 203-222.
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Antonio Duréndez Gómez-Guillamón. (2006) Comprensión y relevancia del informe de auditoría: Un análisis empírico realizado con auditores, empresas y usuarios. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 35:128, pages 31-55.
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Reggy Hooghiemstra & Jaap van Manen. (2004) Non-executive directors in the Netherlands: another expectations gap?. Accounting and Business Research 34:1, pages 25-41.
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Ivo Blij$suffix/text()$suffix/text(), Harold Hassink, Gerard Mertens & Reiner Quick. (1998) Disciplinary practices and auditors in Europe: a comparison between Germany and the Netherlands. European Accounting Review 7:3, pages 467-491.
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Bent Warming-Rasmussen & Lars Jensen. (1998) Quality dimensions in external audit services- an external user perspective. European Accounting Review 7:1, pages 65-82.
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Articles from other publishers (144)

Massimo Sargiacomo, Jeff Everett, Luca Ianni & Antonio D'Andreamatteo. (2024) Auditing for fraud and corruption: A public-interest-based definition and analysis. The British Accounting Review 56:2, pages 101355.
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Victor Munteanu, Marilena-Roxana Zuca, Adriana Horaicu, Laura-Andreea Florea, Cristina-Elena Poenaru & Gabriela Anghel. (2024) Auditing the Risk of Financial Fraud Using the Red Flags Technique. Applied Sciences 14:2, pages 757.
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Weerapong Kitiwong, Erboon Ekasingh & Naruanard Sarapaivanich. (2023) The new audit report with key audit matters: Lessons from Thailand's first implementation. Accounting & Finance.
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Osvaldo Massicame, Helena Coelho Inácio & Maria Anunciação Bastos. (2023) Audit Expectation Gap in the External Audit of Banks in Mozambique. International Journal of Financial Studies 11:4, pages 138.
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Rajat Deb. (2023) Limning Auditing Indian Auditors. Jindal Journal of Business Research.
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Elif SAVAŞ & Ömer Faruk GÜLEÇ. (2023) ŞEFFAFLIK RAPORLARI PERSPEKTİFİNDEN BAĞIMSIZ DENETİM KALİTESİAUDIT QUALITY FROM THE PERSPECTIVE OF TRANSPARENCY REPORTS. Finans Ekonomi ve Sosyal Araştırmalar Dergisi 8:3, pages 590-611.
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Hasan TÜREDİ, Duygu CELAYİR, Gürol BALOĞLU & Kaan Ramazan ÇAKALI. (2023) İç Denetim Beklenti Boşluğu: Hile Riskine Yönelik Nitel Bir AraştırmaInternal Audit Expectation Gap: A Qualitative Study on Fraud Risk. İşletme 4:2, pages 211-238.
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Nadia Ahmad , Alkhateeb, Najib , Shrydeh, Suleiman Jamal Mohammad & Omar Ali Kanaan. (2023) Audit Expectations Gap: Testing the Empirical Evidence from Jordan using Two Levels of Stakeholders. WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 20, pages 428-439.
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Aluthgama Guruge Deepal & Ariyarathna Jayamaha. (2022) Audit expectation gap: a comprehensive literature review. Asian Journal of Accounting Research 7:3, pages 308-319.
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Pei-Chi Kelly Hsiao, Tom Scott & Zeting Zang. (2022) A snapshot of sustainability assurance market in New Zealand. Pacific Accounting Review 34:5, pages 669-686.
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J.S. Kumari & Roshan Ajward. (2022) Whether the audit expectation-performance gap is expanding amid changes in audit landscape? New evidence from an emerging economy. Asian Journal of Accounting Research.
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Auke De Bos & Luc Quadackers. (2022) Begrip van de accountantscontrole bij stakeholders, volgens de accountant. Maandblad voor Accountancy en Bedrijfseconomie 96:5/6, pages 123-132.
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Lars Haffke. (2021) An expectation-performance gap between money laundering reporting officers and their directors – evidence from Germany. Journal of Money Laundering Control 25:3, pages 567-593.
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Charles Kalinzi, Joseph Mpeera Ntayi, Levi Bategeka Kabagambe, Moses Muhwezi & John Kigozi Munene. (2022) Exploring the quantification and measurement of public procurement performance expectations gap in community roadworks in Uganda: evidence from comprehensive survey. Journal of Public Procurement 22:2, pages 180-203.
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Mahdi Salehi & Arash Arianpoor. (2021) The consequences of the auditor’s choice in group companies and expectations gap. Management Research Review 45:4, pages 453-469.
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Bebeji Aminu, Okpanachi Joshua, Nyor Terzungwe & Nma Ahmed Mohammed. (2022) Independence factors influencing audit expectation gap in listed deposit money Banks in Nigeria. Journal of Accounting and Taxation 14:1, pages 1-12.
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عماد نعمة & خمائل محمد. (2022) أثر تطبيق مراجعة النظير في جودة التدقيق دراسة استطلاعية لعينة من المدققين الخارجيين. Tikrit Journal of Administrative and Economic Sciences 17:55, 1, pages 61-80.
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W. Robert Knechel. (2022) Who stands for audit? A commentary on the ‘Brydon report’. International Journal of Auditing 26:1, pages 27-31.
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Francis Goddard & Martin Schmidt. (2021) Exploratory insights into audit fee increases: A field study into board member perceptions of auditor pricing practices. International Journal of Auditing 25:3, pages 637-660.
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İdris VARICI & Fevziye KALIPÇI ÇAĞIRAN. (2021) KİLİT DENETİM KONULARINA ETKİ EDEN FAKTÖRLER: BIST KOBİ ÖRNEĞİFACTORS AFFECTING KEY AUDIT MATTERS: BIST SME CASE. Uluslararası İktisadi ve İdari İncelemeler Dergisi:32, pages 87-106.
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Elad Fotoh Lazarus, Ingemar Lorentzon Johan & Forzeh Fossung Michael. (2021) An empirical investigation of the audit expectation gap: Evidence from Cameroon. Journal of Accounting and Taxation 13:3, pages 191-204.
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Antti Rautiainen, Jani Saastamoinen & Kati Pajunen. (2021) Do key audit matters (KAMs) matter? Auditors’ perceptions of KAMs and audit quality in Finland. Managerial Auditing Journal 36:3, pages 386-404.
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Paul J. Coram & Leiyu Wang. (2020) The effect of disclosing key audit matters and accounting standard precision on the audit expectation gap. International Journal of Auditing 25:2, pages 270-282.
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Estibaliz Goicoechea, Fernando Gómez-Bezares & José Vicente Ugarte. (2021) Improving Audit Reports: A Consensus between Auditors and Users. International Journal of Financial Studies 9:2, pages 25.
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Herman van Brenk, Edgar Karssing, Ivo De Loo & Barbara Majoor. (2021) De tragiek van audit quality indicatoren (AQI’s). Maandblad Voor Accountancy en Bedrijfseconomie 95:1/2, pages 57-64.
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Latifah Algabry, Syed Musa Alhabshi, Younes Soualhi & Anwar Hasan Abdullah Othman. (2020) Assessing the effectiveness of internal Sharīʿah audit structure and its practices in Islamic financial institutions: a case study of Islamic banks in Yemen . Asian Journal of Accounting Research 6:1, pages 2-22.
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Siew H. Chan & Qian Song. (2020) Insight into the process of responsibility judgment of an audit failure. International Journal of Accounting & Information Management 29:1, pages 67-90.
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Paul Olojede, Olayinka Erin, Osariemen Asiriuwa & Momoh Usman. (2020) Audit expectation gap: an empirical analysis. Future Business Journal 6:1.
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Nataliia Shalimova & Denys Zagirniak. (2020) The Education Impact on “Expectations Gap” in Auditing and Other Assurance in Specific Industries. The Education Impact on “Expectations Gap” in Auditing and Other Assurance in Specific Industries.
Michael Forzeh Fossung, Lazarus Elad Fotoh & Johan Lorentzon. (2020) Determinants of audit expectation gap: the case of Cameroon. Accounting Research Journal 33:4/5, pages 561-576.
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Latifah Algabry, Syed Musa Alhabshi, Younes Soualhi & Omar Alaeddin. (2020) Conceptual framework of internal Sharīʿah audit effectiveness factors in Islamic banks. ISRA International Journal of Islamic Finance 12:2, pages 171-193.
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Barbara Majoor. (2020) Bruggen bouwen tussen verwachtingen en percepties?. Maandblad Voor Accountancy en Bedrijfseconomie 94:1/2, pages 1-3.
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Reiner Quick. (2020) The audit expectation gap: A review of the academic literature. Maandblad Voor Accountancy en Bedrijfseconomie 94:1/2, pages 5-25.
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Arjan Brouwer & Linda Ummels. (2020) Onbekend maakt onbemind? Onderzoek naar de mogelijke invloed van informatieverschaffing over en uitbreiding van de reikwijdte van de accountantscontrole op het oordeel van stakeholders. Maandblad Voor Accountancy en Bedrijfseconomie 94:1/2, pages 27-35.
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Kimitaka Nishitani, Mohammad Badrul Haider & Katsuhiko Kokubu. (2020) Are third-party assurances preferable to third-party comments for promoting financial accountability in environmental reporting?. Journal of Cleaner Production 248, pages 119199.
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W. Robert Knechel, Edward Thomas & Matthew Driskill. (2020) Understanding financial auditing from a service perspective. Accounting, Organizations and Society 81, pages 101080.
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Taslima Akther & Fengju Xu. (2020) Existence of the Audit Expectation Gap and Its Impact on Stakeholders’ Confidence: The Moderating Role of the Financial Reporting Council. International Journal of Financial Studies 8:1, pages 4.
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Fengju Xu & Taslima Akther. (2019) A Partial Least-Squares Structural Equation Modeling Approach to Investigate the Audit Expectation Gap and Its Impact on Investor Confidence: Perspectives from a Developing Country. Sustainability 11:20, pages 5798.
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Patrick Velte & Jakob Issa. (2019) The impact of key audit matter (KAM) disclosure in audit reports on stakeholders’ reactions: a literature review. Problems and Perspectives in Management 17:3, pages 323-341.
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Paul Nnamdi Onulaka, Moade Fawzi Shubita & Alan Combs. (2019) Non-audit fees and auditor independence: Nigerian evidence. Managerial Auditing Journal 34:8, pages 1029-1049.
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Kim K. Jeppesen. (2019) The role of auditing in the fight against corruption. The British Accounting Review 51:5, pages 100798.
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Christopher J. Cowton. 2013. The International Encyclopedia of Ethics. The International Encyclopedia of Ethics 1 9 .
Mia Parvez, James Hazelton & Guthrie James. (2019) Greenhouse gas emissions disclosure by cities: the expectation gap. Sustainability Accounting, Management and Policy Journal.
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Keith Thomas & Aquinas J. Purcell. (2018) Local Government Audit Committees: A Behaviour Framework for Effective Audit Committee Performance. Australian Accounting Review 29:2, pages 418-437.
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Kusdi Raharjo. (2019) The role of green management in creating sustainability performance on the small and medium enterprises. Management of Environmental Quality: An International Journal 30:3, pages 557-577.
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Niels Nieuw Amerongen, Nathalie Evers & Joost van Buuren. (2019) De waarderelevantie van kernpunten in de controleverklaring voor de kapitaalmarkten. Maandblad Voor Accountancy en Bedrijfseconomie 93:1/2, pages 57-68.
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Firdaus Amyar, Nunung Nurul Hidayah, Alan Lowe & Margaret Woods. (2019) Investigating the backstage of audit engagements: the paradox of team diversity. Accounting, Auditing & Accountability Journal 32:2, pages 378-400.
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Hong Li, David Hay & David Lau. (2019) Assessing the impact of the new auditor’s report. Pacific Accounting Review 31:1, pages 110-132.
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Niels Nieuw Amerongen, Nathalie Evers & Joost van Buuren. (2019) De waarderelevantie van kernpunten in de controleverklaring voor de kapitaalmarkten. Maandblad Voor Accountancy en Bedrijfseconomie 93:1/2, pages 57-68.
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Maria Krambia-Kapardis, Salomi Dimitriou & Ioanna Stylianou. 2019. Financial Compliance. Financial Compliance 205 268 .
Imen Jedidi & Chrystelle Richard. (2018) Le travail de démarcation des auditeurs : une histoire française de l’« expectation gap ». Comptabilité Contrôle Audit Tome 24:3, pages 39-66.
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Linda Höglund, Maria Mårtensson & Aswo Safari. (2018) Expectations and the performance of governance functions between a board, management and other stakeholders: the case of Robotdalen. Journal of Management and Governance 22:4, pages 805-827.
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Florian Hoos, Emna Ben Saad & Cedric Lesage. (2018) Why are auditors blamed when something goes wrong? Experimental evidence. International Journal of Auditing 22:3, pages 422-434.
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Marisa AgostiniMarisa Agostini. 2018. Corporate Financial Distress. Corporate Financial Distress 5 47 .
Renzo Mori Junior & Peter Best. (2017) GRI G4 content index. Sustainability Accounting, Management and Policy Journal 8:5, pages 571-594.
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Marisa Agostini & Giovanni Favero. (2017) Accounting fraud, business failure and creative auditing: A microanalysis of the strange case of the Sunbeam Corporation. Accounting History 22:4, pages 472-487.
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Rob Boterenbrood. (2017) The Audit Expectation Gap between Companies and Their Auditors: An Exploratory Study. Global Business Review 18:5, pages 1124-1133.
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Najeb Masoud. (2017) An empirical study of audit expectation-performance gap: The case of Libya. Research in International Business and Finance 41, pages 1-15.
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Jeffrey Cohen, Yuan Ding, Cédric Lesage & Hervé Stolowy. (2015) Media Bias and the Persistence of the Expectation Gap: An Analysis of Press Articles on Corporate Fraud. Journal of Business Ethics 144:3, pages 637-659.
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B.J.M. de Almeida. (2017) The audit report as a dependent variable: An empirical analysis of Portuguese public hospitals. Tékhne 15:2, pages 60-78.
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Najeb Masoud. (2017) Audit Expectation Gap among Undergraduate Accounting Students at Jordanian Universities. The Journal of Private Equity 20:2, pages 73-89.
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Paul N. Onulaka & Martin Samy. (2017) Influence of Self-Regulatory Policy of Auditing Profession on Audit Expectation Gap: A Qualitative Methodological Approach. Mediterranean Journal of Social Sciences 8:1, pages 96-104.
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Marianne Ojo. 2017. Value Relevance of Accounting Information in Capital Markets. Value Relevance of Accounting Information in Capital Markets 11 29 .
Brett Freudenberg & Dale Boccabella. (2016) Can Stakeholders be Satisfied with Accountants’ Education to Act as Advisors to Self-Managed Superannuation Funds. Financial Planning Research Journal 2:1, pages 36-54.
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Noel Harding, Mohammad I. Azim, Radzi Jidin & Janine P. Muir. (2016) A Consideration of Literature on Trust and Distrust as they Relate to Auditor Professional Scepticism. Australian Accounting Review 26:3, pages 243-254.
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Yahel Ma’ayan & Abraham Carmeli. (2015) Internal Audits as a Source of Ethical Behavior, Efficiency, and Effectiveness in Work Units. Journal of Business Ethics 137:2, pages 347-363.
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Nathalie Gonthier‐Besacier, Géraldine Hottegindre & Sandrine Fine‐Falcy. (2016) Audit Quality Perception: Beyond the ‘Role‐Perception Gap’. International Journal of Auditing 20:2, pages 186-201.
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Pran Krishansing Boolaky & Reiner Quick. (2016) Bank Directors’ Perceptions of Expanded Auditor's Reports. International Journal of Auditing 20:2, pages 158-174.
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Mahdi Salehi. (2016) Quantifying Audit Expectation Gap: A New approach to Measuring Expectation Gap. Zagreb International Review of Economics and Business 19:1, pages 25-44.
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Marianne Ojo, Azham Ali, Teck Heang Lee, Rosli Mohamad & Nor Zalina Mohamad Yusof. 2016. Analyzing the Relationship between Corporate Social Responsibility and Foreign Direct Investment. Analyzing the Relationship between Corporate Social Responsibility and Foreign Direct Investment 162 189 .
E.F. Enes, B.J.M. de Almeida, A.M.F.G. da Silva, F.P. Carvalho & J.M.M. Simões. (2016) Education as a contribution to reduce the audit expectation gap: The Portuguese case. Tékhne 14:1, pages 10-19.
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Robin Litjens, Joost van Buuren & Ruud Vergoossen. (2015) Addressing Information Needs to Reduce the Audit Expectation Gap: Evidence from D utch Bankers, Audited Companies and Auditors . International Journal of Auditing 19:3, pages 267-281.
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Yousef Ali Alwardat, Abdelhafid Benamraoui & Alison Rieple. (2015) Value for Money and Audit Practice in the UK Public Sector . International Journal of Auditing 19:3, pages 206-217.
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Yingfa Lu, Falconer Mitchell & Chris Pong. (2015) Capital verification and auditor liability: evidence from China. Managerial Auditing Journal 30:6/7, pages 657-680.
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Yao Gbadago Frank. (2015) Audit expectation gap and MBA accounting students knowledge on auditor(s) responsibilities: Evidence from a public university in Kumasi Ashanti Region of Ghana. Journal of Accounting and Taxation 7:4, pages 53-61.
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Umar-Farook Aziz & Kamil Omoteso. (2014) Reinforcing users’ confidence in statutory audit during a post-crisis period. Journal of Applied Accounting Research 15:3, pages 308-322.
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Andrew Higson. (2013) The potential implications of the financial reporting expectations gap for the development of corporate governance. International Journal of Disclosure and Governance 10:3, pages 234-245.
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Amirhossein Taebi Noghondari & Soon‐Yau Foong. (2013) Antecedents and consequences of audit expectation gap. Managerial Auditing Journal 28:5, pages 384-406.
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Andreas Blumer & Felix Dietrich. 2013. Macht des Vertrauens. Macht des Vertrauens 87 101 .
Anna Gold, Ulfert Gronewold & Christiane Pott. (2012) The ISA 700 Auditor's Report and the Audit Expectation Gap – Do Explanations Matter?. International Journal of Auditing 16:3, pages 286-307.
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Brenda Porter, Ciaran Ó hÓgartaigh & Rachel Baskerville. (2012) Audit Expectation‐Performance Gap Revisited: Evidence from New Zealand and the United Kingdom. Part 2: Changes in the Gap in New Zealand 1989–2008 and in the United Kingdom 1999–2008. International Journal of Auditing 16:3, pages 215-247.
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Brenda Porter, Ciaran Ó hÓgartaigh & Rachel Baskerville. (2012) Audit Expectation‐Performance Gap Revisited: Evidence from New Zealand and the United Kingdom. Part 1: The Gap in New Zealand and the United Kingdom in 2008. International Journal of Auditing 16:2, pages 101-129.
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Peter Öhman, Einar Häckner & Dag Sörbom. (2012) Client satisfaction and usefulness to external stakeholders from an audit client perspective. Managerial Auditing Journal 27:5, pages 477-499.
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Tony Mortensen & Richard Fisher. (2011) The meaning of cash in the context of alternative accounting standards. Accounting Research Journal 24:1, pages 23-49.
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Ian Dennis. (2010) ‘Clarity’ Begins at Home: An Examination of the Conceptual Underpinnings of the IAASB's Clarity Project. International Journal of Auditing 14:3, pages 294-319.
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Harold Hassink, Roger Meuwissen & Laury Bollen. (2010) Fraud detection, redress and reporting by auditors. Managerial Auditing Journal 25:9, pages 861-881.
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Ian Dennis. (2010) What Do You Expect? A Reconfiguration of the Audit Expectations Gap. International Journal of Auditing 14:2, pages 130-146.
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Klaus Ruhnke, Catharina Schmiele & Jochen Schwind. (2016) Die Erwartungslücke als permanentes Phänomen der Abschlussprüfung — Definitionsansatz, empirische Untersuchung und Schlussfolgerungen. Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 62:4, pages 394-421.
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Javed Siddiqui, Taslima Nasreen & Aklema Choudhury‐Lema. (2009) The audit expectations gap and the role of audit education: the case of an emerging economy. Managerial Auditing Journal 24:6, pages 564-583.
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Christiane Pott, Theodore J. Mock & Christoph Watrin. (2009) Review of empirical research on rotation and non-audit services: auditor independence in fact vs. appearance. Journal für Betriebswirtschaft 58:4, pages 209-239.
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Joseph Mensah Onumah, Samuel Nana Yaw Simpson & Adafula Babonyire. 2009. Accounting in Emerging Economies. Accounting in Emerging Economies 321 343 .
Harold F.D. Hassink, Laury H. Bollen, Roger H.G. Meuwissen & Meinderd J. de Vries. (2009) Corporate fraud and the audit expectations gap: A study among business managers. Journal of International Accounting, Auditing and Taxation 18:2, pages 85-100.
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Kar‐Ming Chong & Gary Pflugrath. (2008) Do Different Audit Report Formats Affect Shareholders' and Auditors' Perceptions?. International Journal of Auditing 12:3, pages 221-241.
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Azham, Lee Teck Heang, Rosli Mohamad & Marianne Ojo. (2008) Internship and Audit Expectation Gap Among Undergraduate Students in Universiti Utara Malaysia. Journal of Financial Reporting and Accounting 6:1, pages 55-74.
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Shamsul Nahar Abdullah, Mohamad Naimi Mohamad Nor & Nor Zalina Mohamad Yusof. (2008) Does placement sequencing of the auditor’s report in Malaysian companies’ annual reports matter?. Corporate Ownership and Control 5:3, pages 114-125.
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Ping Zhang. (2010) The Impact of the Public's Expectations of Auditors on Audit Quality and Auditing Standards Compliance*. Contemporary Accounting Research 24:2, pages 631-654.
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Yusuf Munir Sidani. (2007) The audit expectation gap: evidence from Lebanon. Managerial Auditing Journal 22:3, pages 288-302.
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Phil A. Brown, Morris H. Stocks & W. Mark Wilder. (2006) Ethical Exemplification and the AICPA Code of Professional Conduct: An Empirical Investigation of Auditor and Public Perceptions. Journal of Business Ethics 71:1, pages 39-71.
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Roszaini Haniffa & Mohammad Hudaib. (2007) Locating audit expectations gap within a cultural context: The case of Saudi Arabia. Journal of International Accounting, Auditing and Taxation 16:2, pages 179-206.
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Peter Schelluch & Grant Gay. (2006) Assurance provided by auditors’ reports on prospective financial information: implications for the expectation gap. Accounting & Finance 46:4, pages 653-676.
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Niamh Brennan. (2006) Boards of Directors and Firm Performance: is there an expectations gap?. Corporate Governance: An International Review 14:6, pages 577-593.
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R. Dixon, A.D. Woodhead & M. Sohliman. (2006) An investigation of the expectation gap in Egypt. Managerial Auditing Journal 21:3, pages 293-302.
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Karen A. Van Peursem, Joanne Locke & Neil Harnisch. (2006) Going concern guidance for New Zealand auditors: transitions in communicative acts. Critical Perspectives on Accounting 17:1, pages 109-137.
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Riazur R. Chowdhury, John Innes & Reza Kouhy. (2005) The public sector audit expectations gap in Bangladesh. Managerial Auditing Journal 20:8, pages 893-908.
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Eu-Jin Teo & Phillip E. Cobbin. (2016) A revisitation of the "audit expectations gap": judicial and practitioner views on the role of the auditor in late-Victorian England. Accounting History 10:2, pages 35-66.
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Philmore Alleyne & Michael Howard. (2005) An exploratory study of auditors’ responsibility for fraud detection in Barbados. Managerial Auditing Journal 20:3, pages 284-303.
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Mohamed Nazri Fadzly & Zauwiyah Ahmad. (2004) Audit expectation gap. Managerial Auditing Journal 19:7, pages 897-915.
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Z. Jun Lin & Feng Chen. (2004) An Empirical Study of Audit ‘Expectation Gap’ in The People's Republic of China. International Journal of Auditing 8:2, pages 93-115.
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Bruno José Machado de Almeida. (2004) Auditoria e sociedade: o diálogo necessário. Revista Contabilidade & Finanças 15:34, pages 80-96.
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Kimberly Gladden Burke, Stacy E. Kovar & Penelope J. Prenshaw. 2004. 169 193 .
Antonio Duréndez Gómez‐Guillamón. (2003) The usefulness of the audit report in investment and financing decisions. Managerial Auditing Journal 18:6/7, pages 549-559.
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Junaid M. Shaikh & Mohammad Talha. (2003) Credibility and expectation gap in reporting on uncertainties. Managerial Auditing Journal 18:6/7, pages 517-529.
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Ian P. Dewing & Peter O. Russell. (2002) UK fund managers, audit regulation and the new Accountancy Foundation: towards a narrowing of the audit expectations gap?. Managerial Auditing Journal 17:9, pages 537-545.
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Maria Krambia‐Kapardis. (2002) A fraud detection model: A must for auditors. Journal of Financial Regulation and Compliance 10:3, pages 266-278.
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Marian Yew Jen Wu Tong, Gladie Lui & Albert Lew. (2002) The Expectations‐Performance Gap in Financial Reporting from the Perspective of Hong Kong Bank Loan Officers. Pacific Accounting Review 14:1, pages 1-22.
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Karen A. Van Peursem & Michael J. Pratt. (2002) A New Zealand failure prediction model: Development and international implications. Advances in International Accounting 15, pages 229-247.
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John E. McEnroeStanley C. Martens. (2001) Auditors' and Investors' Perceptions of the “Expectation Gap”. Accounting Horizons 15:4, pages 345-358.
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Stuart Manson, Sean McCartney & Michael Sherer. (2001) The Value of Management Letters to Unlisted Companies. The British Accounting Review 33:4, pages 549-568.
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STUART MANSON & MAHBUB ZAMAN. (2001) AUDITOR COMMUNICATION IN AN EVOLVING ENVIRONMENT: GOING BEYOND SAS 600 AUDITORS’ REPORTS ON FINANCIAL STATEMENTS. The British Accounting Review 33:2, pages 113-136.
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Carl Pacini, William Hillison & David Sinason. (2000) Auditor liability to third parties: an international focus. Managerial Auditing Journal 15:8, pages 394-407.
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Carl Pacini, William Hillison, Dominic Peltier-Rivest, Dave Sinason & Ratnam Alagiah. (2000) At the interface of the electronic frontier and the law: the international legal environment for systems reliability assurance services. Journal of International Accounting, Auditing and Taxation 9:2, pages 185-218.
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Hian Chye Koh. (2000) The Audit Expectation Gap in Singapore: An Empirical Study of Company Audit Objectives. Asian Review of Accounting 8:1, pages 83-105.
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