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Original Articles

An Empirical Study of the Audit Expectation-Performance Gap

Pages 49-68 | Published online: 28 Feb 2012

References

  • Beck , G. W. 1974 . Public Accountants in Australia—Their Social Role , Melbourne : Australian Accounting Research Foundation .
  • CCommission on Auditors' Responsibilities (1978), Report, Conclusions and Recommendations, AICPA, New York. (Cohen Commission)
  • Lee , T. A. 1970 . The nature of auditing and its objectives . Accountancy , 81 ( 920 ) 292 – 296 .
  • Liggio , C. D. 1974 . The expectation gap: The accountant's Waterloo . Journal of Contemporary Business , 3 ( 3 ) 27 – 44 .
  • Porter , B. A. 1990 . The Audit Expectation-Performance Gap and the Role of External Auditors in Society , New Zealand : unpublished PhD thesis, Massey University .
  • Porter , B. A. 1991 . The audit expectation-performance gap—A contemporary approach . Pacific Accounting Review , 3 ( 1 ) 1 – 36 .
  • Porter , B. A. April 1992 . Do External Auditors Have the Role of Society's Corporate Watchdogs? An Empirical Investigation , April , England : paper presented at the British Accounting Association Conference, Warwick . 1992
  • Russell , G. 1986 . All eyes on accountants . Time , 21 April : 58

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