Noghondari, Amirhossein Taebi; Foong, Soon Yau - In: International Journal of Accounting, Auditing and … 5 (2009) 3, pp. 310-328
This study examines the effect of accounting knowledge and experiences of Iranian bank officers on the audit expectation gap, and investigates whether the gap mediates (or explains) the individual factor-loan decision performance relationship. Copies of a structured questionnaire were...