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Audit Expectation‐Performance Gap Revisited: Evidence from New Zealand and the United Kingdom. Part 1: The Gap in New Zealand and the United Kingdom in 2008
16 references·4 citing·37 second hop
Audit Expectation‐Performance Gap Revisited: Evidence from New Zealand and the United Kingdom. Part 1: The Gap in New Zealand and the United Kingdom in 2008 (2012)Audit Expectation‐Performance Gap Revisit…UK Corporate Governance Code (2010) (2020)UK Corporate Governance Code …The Combined Code of Corporate Governance (2009)The Combined Code of Corporat…The audit expectation gap: evidence from Lebanon (2007)The audit expectation gap: ev…Locating audit expectations gap within a cultural context: The case of Saudi Arabia (2007)Locating audit expectations g…An investigation of the expectation gap in Egypt (2006)An investigation of the expec…Audit Expectation‐Performance Gap in the United Kingdom in 1999 and Comparison with the Gap in New Zealand in 1989 and in 1999 (2005)Audit Expectation‐Performance…An exploratory study of auditors’ responsibility for fraud detection in Barbados (2005)An exploratory study of audit…Audit expectation gap (2004)Audit expectation gapAn Empirical Study of Audit ‘Expectation Gap’ in The People's Republic of China (2004)An Empirical Study of Audit ‘…Evidence of the audit expectation gap in Singapore (2001)Evidence of the audit expecta…The Combined Code on Corporate Governance (1999)The Combined Code on Corporat…Principles of External Auditing (1997)Principles of External Auditi…Recurring issues in auditing: back to the future? (1996)Recurring issues in auditing:…AN EMPIRICAL INVESTIGATION OF THE AUDIT EXPECTATION GAP: AUSTRALIAN EVIDENCE (1994)AN EMPIRICAL INVESTIGATION OF…The Audit Expectations Gap in Britain: An Empirical Investigation (1993)The Audit Expectations Gap in…An Empirical Study of the Audit Expectation-Performance Gap (1993)An Empirical Study of the Aud…An analysis of key audit matter disclosures in South African audit reports from 2017 to 2020 (2023)An analysis of key audit matt…Audit expectation gap: a comprehensive literature review (2022)Audit expectation gap: a comp…Value for Money: Budget and financial management reform in the People's Republic of China, Taiwan and Australia (2018)Value for Money: Budget and f…Standards of Innovation in Auditing (2016)Standards of Innovation in Au…Questionnaire Design and Attitude Measurement. (1968)Auditor size and audit quality (1981)The audit expectation gap: existence, causes, and the impact of changes (2014)Qualitative evaluation and research methods (1990)Qualitative evaluation and research methods (1990)Qualitative evaluation and research methods, 2nd ed. (1990)The effect of Islamic values on voluntary corporate governance disclosure (2017)Antecedents of Audit Quality in MENA Countries: The Effect of Firm- and Country-Level Governance Quality (2019)Coefficient Alpha and the Internal Structure of Tests (1951)A Coefficient of Agreement for Nominal Scales (1960)Weighted kappa: Nominal scale agreement provision for scaled disagreement or partial credit. (1968)THE ENVIRONMENTAL REPORTING EXPECTATIONS GAP: AUSTRALIAN EVIDENCE (1999)The ISA 700 Auditor's Report and the Audit Expectation Gap – Do Explanations Matter? (2011)Auditing Standards, Legal Liability, and Auditor Wealth (1993)Lawsuits against Auditors (1994)The impact of improved auditor independence on audit market concentration in China (1999)Evidence of an expectation gap for greenhouse gas emissions assurance (2011)Questionnaire Design, Interviewing and Attitude Measurement (1993)Basics of qualitative research : techniques and procedures for developing grounded theory (1998)Research Methods for Business Students (2003)Challenges to the fraud triangle: Questions on its usefulness (2015)Corporate governance and information technology in fraud prevention and detection (2016)Bankers' and Auditors' Perceptions of the Message Communicated by the Audit Report (1979)A Scale to Measure Self-Concepts, Person Concepts, and Product Concepts (1981)Investors', Auditors', and Lenders' Understanding of the Message Conveyed by the Standard Audit Report on the Financial Statements (2012)The expectation gap in auditing (1998)THE PSYCHOLOGY OF PERSONAL CONSTRUCTS (2010)The Psychology of Personal Constructs (2020)The Impact of Managing Director Changes and Financial Distress on Audit Qualification and Auditor Switching (2005)Auditor‐client relationship: the case of audit tenure and auditor switching in Malaysia (2006)A genealogy of accounting materiality (2013)Auditors' and Investors' Perceptions of the “Expectation Gap” (2001)Boards of Directors and Firm Performance: is there an expectations gap? (2006)The role of auditing in the fight against corruption (2018)The Role of Strategy Workshops in Strategy Development Processes: Formality, Communication, Co-ordination and Inclusion (2006)Corporate Governance Structure and the Valuation of Australian Firms: Is There Value in Ticking the Boxes? (2008)Corporate Governance and Company Performance in Australia (2010)
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References

  • 1999The Combined Code on Corporate Governance377 cited
  • 1993An Empirical Study of the Audit Expectation-Performance Gap369 cited
  • 1993The Audit Expectations Gap in Britain: An Empirical Investigation229 cited
  • 1997Principles of External Auditing178 cited
  • 2005An exploratory study of auditors’ responsibility for fraud detection in Barbados155 cited
  • 2004Audit expectation gap137 cited
  • 2001Evidence of the audit expectation gap in Singapore127 cited
  • 1994AN EMPIRICAL INVESTIGATION OF THE AUDIT EXPECTATION GAP: AUSTRALIAN EVIDENCE126 cited
  • 2007Locating audit expectations gap within a cultural context: The case of Saudi Arabia125 cited
  • 2004An Empirical Study of Audit ‘Expectation Gap’ in The People's Republic of China124 cited
  • 2006An investigation of the expectation gap in Egypt111 cited
  • 2020UK Corporate Governance Code (2010)110 cited
  • 1996Recurring issues in auditing: back to the future?103 cited
  • 2009The Combined Code of Corporate Governance102 cited
  • 2007The audit expectation gap: evidence from Lebanon62 cited
  • 2005Audit Expectation‐Performance Gap in the United Kingdom in 1999 and Comparison with the Gap in New Zealand in 1989 and in 1999

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46 cited

Cited by

  • 2022Audit expectation gap: a comprehensive literature review39 cited
  • 2016Standards of Innovation in Auditing36 cited
  • 2023An analysis of key audit matter disclosures in South African audit reports from 2017 to 202020 cited
  • 2018Value for Money: Budget and financial management reform in the People's Republic of China, Taiwan and Australia11 cited