The auditing expectation gap in Algeria: reasons and solutions

Guira Amor ()
Additional contact information
Guira Amor: Université Mohammed Seddik Ben Yahya -Jijel

No 8109749, Proceedings of International Academic Conferences from International Institute of Social and Economic Sciences

Abstract: The objective of this paper, is to highlight the reality of the audit expectation gap between auditors and beneficiaries of the audit services, in Algeria, and determinate the reasons of this phenomenon and its effects, in order to provide possible solutions to narrow this gap, because it?s final elimination is impossible. To achieve the objective of this research we refer to the literature research realized in this subject in some developed and developing countries, Extracting and analyzing their results, for to develop an integrated theoretical framework to understand and address this phenomenon. We also distributed two questionnaires survey to the both ends of the gap (auditors and users of audit services) to gather data, the data collected were analyzed using the SPSS program. As a result, we concluded that audit expectation gap exist strongly by its two components (reasonableness gap, performance gap) in Algeria.

Keywords: audit; audit expectation gap; reasonableness gap; performance gap; Algeria. (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Pages: 1 page
Date: 2018-11
New Economics Papers: this item is included in nep-acc and nep-ara
References: Add references at CitEc
Citations:

Published in Proceedings of the Proceedings of the 44th International Academic Conference, Vienna, Nov 2018, pages 34-34

Downloads: (external link)
https://iises.net/proceedings/44th-international-a ... =81&iid=003&rid=9749 First version, 2018

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:sek:iacpro:8109749

Access Statistics for this paper

More papers in Proceedings of International Academic Conferences from International Institute of Social and Economic Sciences
Bibliographic data for series maintained by Klara Cermakova ().