Akther, Taslima; Xu, Fengju - In: International Journal of Financial Studies : open … 8 (2020) 1/4, pp. 1-25
This paper empirically emphasizes the existence of the audit expectation gap and its impact on stakeholders’ confidence … stakeholders’ confidence and the greater the audit expectation gap is, the lower stakeholders’ confidence is in the audit. Auditors … induce stakeholders’ confidence simultaneously. Moreover, the active role of the financial reporting council acts as a …