Massicame, Osvaldo; Inácio, Helena Coelho; Bastos, … - In: International Journal of Financial Studies : open … 11 (2023) 4, pp. 1-22
The function of the external audit, largely as a result of the scandals and financial crises that have occurred, has been the subject of debate and criticism. This aspect has fostered discussions around the Audit Expectation Gap, which, in short, is understood as the differences in expectations...