References
- ACCA. (2019). Closing the expectation gap in audit, Available at: https://www.accaglobal.com/content/dam/ACCA_Global/Technical/audit/pi-banishing-bias-prof-scepticism.pdf [Accessed 7 November 2019].
- Agyei, A., Kusi Aye, B., & Owusu-Yeboah, E. (2013). An assessment of audit expectation gap in Ghana. International Journal of Academic Research in Accounting, Finance and Management Sciences, 3(4), 112–118.
- Amsari, M. I., & Rasibo, N. (2017). The effect of competence, professionalism and experience on auditor professional judgment in evaluation of audit evidence. Information Management and Business Review, 9(3), 40–46. doi: https://doi.org/10.22610/imbr.v9i3.1777
- Best, P. J., Buckby, S., & Tan, C. (2001). Evidence of the audit expectation gap in Singapore. Managerial Auditing Journal, 16(3), 134–144. doi: https://doi.org/10.1108/02686900110385579
- Dalli, M. (2012). Recent Trends in the Public perception gap with respect to the statutory auditor: A Maltese perspective, B. Accountancy (Hons). University of Malta [Online] Available at: https://www.um.edu.mt/library/oar/bitstream/handle/123456789/4906/12BACC033.pdf?sequence = 1&isAllowed = y [Accessed 11 April 2019].
- Fadzly, M. N., & Ahmad, Z. (2004). Audit expectation gap: The case of Malaysia. Managerial Auditing Journal, 19(7), 897–915. doi: https://doi.org/10.1108/02686900410549420
- Gaus, N. (2017). Selecting research approaches and research designs: A reflective essay. Qualitative Research Journal, 17(2), 99–112. doi: https://doi.org/10.1108/QRJ-07-2016-0041
- Glover, S. M., Taylor, M. H., & Wu, Y.-J. (2017). Mind the Gap: Why Do Experts Have Differences of Opinion Regarding the Sufficiency of Audit Evidence Supporting Complex Fair Value Measurements?. [Online] Available at: https://papers.ssrn.com/sol3/papers.cfm?abstract_id = 2504521&rec = 1&srcabs = 2474365&alg = 1&pos = 10 [Accessed 17 February 2019].
- Gold, A., Gronewold, U., & Pott, C. (2012). The ISA 700 auditor's report and the audit expectation gap- do explanations matter? International Journal of Auditing, 16(3), 286–307. doi: https://doi.org/10.1111/j.1099-1123.2012.00452.x
- Haber, C. (2012). The Audit Expectations Gap in the Maltese Public Sector: An Assessment. B.Accountancy (Hons). University of Malta [Online] Available at: https://www.um.edu.mt/library/oar/bitstream/handle/123456789/4802/12BACC056.pdf?sequence = 1&isAllowed = y [Accessed 8 February 2019].
- Houghton, K. A., Jubb, C., & Kend, M. (2011). Materiality in the context of audit: The real expectations gap. Managerial Auditing Journal, 26(6), 482–500. doi: https://doi.org/10.1108/02686901111142549
- Højskov, L. (1998). The expectation gap between users’ and auditors’ materiality judgements in Denmark. Journal of Accounting and Finance, 13(1), 20–38.
- IAASB. (2009a). International Standards on Auditing 200: Overall Objectives of the Independent Auditor and the conduct of an Audit in accordance with International Standards on Auditing, [Online]: IFAC. Available at: http://www.ifac.org/system/files/downloads/a008-2010-iaasb-handbook-isa-200.pdf [Accessed 16 March 2019].
- IAASB. (2009b). International standards on auditing 320: Materiality in planning and performing an audit (pp. 313–321). IFAC.
- IAASB. (2010). International standards on auditing 240: The auditor's responsibilities relating to fraud in an audit of financial statements. IFAC.
- Independent, T. M. (2017). Auditor General expresses concern that some recommendations are being ignored. [Online] Available at: http://www.independent.com.mt/articles/2017-03-28/local-news/NAO Maltaconcerned-that-some-recommendations-are-being-ignored-Auditor-General-6736172234 [Accessed 11 September 2017].
- Johnson, R. B., & Onwuegbuzie, A. J. (2004). Mixed methods research: A research paradigm whose time has come. American Educational Research Association, 33(7), 14–26.
- Kiraka, R., Clark, C., & De Martinis, M. (2002). Public sector auditing, accountability and independence: A study of asean no.ries. Asian Review of Accounting, 10(2), 43–61. doi: https://doi.org/10.1108/eb060757
- Limperg, T. (1985). The social responsibility of the auditor. Amsterdam.
- Masoud, N. (2017). An empirical study of audit expectation-performance gap: The case of Libya. Research in International Business and Finance, 41, 1–15. doi: https://doi.org/10.1016/j.ribaf.2017.04.012
- NAO Malta. (2018). Works and activities of the national audit office. NAO Malta.
- Saladrigues, R., & Grañó, M. (2014). Audit expectation gap: Fraud detection and other factors. European Accounting and Management Review, 1(1), 120–142. doi: https://doi.org/10.26595/eamr.2014.1.1.6
- Salehi, M. (2011). Audit expectation gap: Concept, nature and trace. African Journal of Business Management, 5(21), 8376–8392. doi: https://doi.org/10.5897/AJBM11.963
- Salifu, I. (2015). The evaluation of evidence of the audit expectation gap in Ghana. Research Journal of Finance and Accounting, 6(24), 20–30.
- Watson, R. (2015). Quantitative research. Nursing Standard (2014), 29(31), 44–50. doi: https://doi.org/10.7748/ns.29.31.44.e8681
- Zhou, Y., & Zhou, G. (2011). Establishing judgments about materiality in government audits: Experiences of chinese local government auditors. International Journal of Government Auditing, 38(3), 9–14.