Audit Expectation Gap – Evidence in 21st Century

Mohammed Moin Uddin Reza and Md. Rezaul Karim

International Journal of Science and Business, 2018, vol. 2, issue 4, 748-756

Abstract: Audit expectation gap has always been a captivating literature to study in the accounting and auditing philosophy. The first study on audit expectation gap was carried in 1974 and since then several literatures have been developing to identify the evidence of audit expectation gap in different responsibility centers of auditors proposing how to reduce the gap from different perspectives. As the scope of auditing is kind of defined by definitions, we tend to believe that the expectation gap must be reducing with the adoption of audit knowledge and practices over times which must be working from both the auditors’ and users of financial statements’ end. This paper aims to find out the evidence of audit expectation gap in the literatures concentrating majorly on the 21st century and summarizing the proposals made to reduce the existing expectation gap. Certain research gaps have been traced through the study of literatures which will create further avenues for the researchers of audit expectation gap to work on.

Keywords: Audit; Expectation Gap; Audit Expectation Gap; AEG; Audit Literature (search for similar items in EconPapers)
Date: 2018
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://ijsab.com/wp-content/uploads/293.pdf (application/pdf)
https://ijsab.com/volume-2-issue-4/1577 (text/html)

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:aif:journl:v:2:y:2018:i:4:p:748-756

Access Statistics for this article

International Journal of Science and Business is currently edited by Dr. Md Shamim Hossain

More articles in International Journal of Science and Business from IJSAB International
Bibliographic data for series maintained by Farjana Rahman ().