Quantifying Audit Expectation Gap: A New approach to Measuring Expectation Gap

Mahdi Salehi
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Mahdi Salehi: Ferdowsi University of Mashhad, Mashhad, Islamic Republic of Iran

Zagreb International Review of Economics and Business, 2016, vol. 19, issue 1, 25-44

Abstract: The main objective of the study is at first identifying the expectation gap about audit responsibility and the second quantifying the expectation gap in Iran. In order to collecting data, a questionnaire designed and developed between auditors and investors. Collected data analyzed by employing non-parametric statistics test. The results show that there is expectation gap between auditors and investors in Iran. The current study employed a new approach in the world in order to quantifying the expectation gap. It gives the more strength to other researchers in order to measuring audit expectation gap in the world. JEL Classification: M; M00

Keywords: Audit expectation gap; Audit responsibility; quantifying audit expectation gap (search for similar items in EconPapers)
Date: 2016
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