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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 …
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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 … regulatory agencies in Bangladesh. The study explores audit expectation gap from diverse aspects, such as auditors responsibility …
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The aim of manuscript is to analyze and identify determinants of honest accounting errors leading to financial restatements based on data from SEC database and from annual reports. Reason for this study is that accounting errors are expensive for companies that need to change already published...
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