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 between the audit's results and what is expected from it. In this …