Risk occurrence is inherent in all the economic activities performed by an enterprise. Risk quantification is primordial when taking an economic decision until the completion thereof. Risk management responsibility or control in an organization, quality d

Audit expectations gap (AEG) is one of the most debated phenomena animating the international scientific research scene. The volume of papers focused on defining the AEG concept, examining its determinants, implications, and mechanisms to minimize the gap

El presente artículo pretende realizar una reflexión sobre la revisoría fiscal, tomando como referencia la teoría socio-fenomenológica del austríaco Alfred Schütz; la cual analiza, entre otras categorías, las relaciones de alteridad en el mundo de la vida cotidiana; mundo que caracteriza...

Our paper aims to research the way the managers of a company may interfere in applying the accounting policies and methods so that they would gain advantages, besides the other different interests of the accounting information’s users. There are plenty situations when these stakeholders...

Financial accounting is an information conveyance process. When financial auditors issue an opinion in regard to financial statements, the auditors are providing assurance that those financial statements fairly represent the entity, and are prepared in accordance with the relevant standards. If...

This study examines the relationship between material weaknesses in internal controls over financial reporting and executive turnover. The result of the analysis of 3,391 listed company in Japan show that corporations that disclose material weaknesses change chief executives more frequently....

We analyze the reporting strategies of firms and the investigation strategies of auditors in an archetype principles-based financial reporting system. To this end, we add a verification stage to a standard cheap-talk game, and apply the resulting game to financial reporting. We show that for a...

Governmental agencies, the back office of private firms and nongovernmental organizations experience bureaucratic processes that are often repetitive and out-of-date. These imperfections cause resource misuse and support activities that diminish to the value of the process. An important element...

The main objective of this paper is to establish whether or not the problem of audit expectation gap exist in Nigeria, and whether those areas of concern, (areas that brought about the misunderstanding between the public and the audit profession) could be identified and measures could be taken...