Purpose–The purpose of this paper is to empirically analyze the impacts of motivation for avoiding loss and actual abnormal audit fees on management behaviors of audit opinion shopping. Design/methodology/approach–Using empirical research methods, this study employs regressive models and...

This paper reports the results of a study of the audit expectation gap in Singapore, conducted in 1996 and supports the call for a change in audit report format and wording to a longer form audit report currently in use in Australia and America. The main aims of the study were to measure the...

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...

Audit expectation gap is the difference between what the public expect auditors to do and what auditors do. Given the significance of the expectation gap, it is not surprising therefore that a number of studies have shown concern for the expectation gap problem. But it appears no studies have...

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...

Audit expectation gap is the difference between what auditors actually do and what third parties think auditors do or should do in conducting the audit practice. Conflicting views have been expressed regarding the role of auditing education in narrowing this gap. This study has been carried out...

Fraud is a major concern for investors, regulators, and external auditors. Of particular concern is asset misappropriation because it was given less attention in prior audit literature as well as the audit practice though it is the most common type of occupational fraud. This motivated the...

Purpose – This study aims to investigate the effects of individual knowledge/experience on the audit expectation gap of loan officers in Malaysia and the subsequent effect of the audit expectation gap on their loan decision quality. In addition, the mediation role of the audit expectation gap...

The audit expectation gap is critical to the auditing profession because the greater the unfulfilled expectation from the public, the lower the credibility earning potential and prestige associated with the work of auditors. The study examined the level and nature of expectation gap (performance...

In this study, we investigate the effects of firms' internal control weakness (ICW) disclosures on their customers. We hypothesize that ICW disclosure adversely affects customers' perceptions of firms' ability and incentive to honor implicit commitments to customers, and as such, customers are...