Article2004

Audit expectation gap

137 citations0/0 files storedManagerial Auditing Journal

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Corporate Governance and Financial Management

Abstract

Based on the studies by Schelluch and Best et al., this study aims to investigate the existence of an audit expectation gap in Malaysia. The main motivation comes from the lack of research on the issue since the Enron and Andersen debacles. Besides, the Malaysian accounting environment has significantly improved since the 1998s reform, with the passing of the Financial Reporting Act and the establishment of the Malaysian Accounting Standards Board. The results indicate wide expectation gaps and misconceptions about audit in Malaysia. An experiment conducted among investors revealed the effectiveness of the use of reading material to educate users and correcting some misconceptions.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 137 citations exist upstream.

References

1981Auditor size and audit quality 1968Questionnaire Design and Attitude Measurement.1993An Empirical Study of the Audit Expectation-Performance Gap 2003World Investment Report 2003. FDI Policies for Development: National and International Perspectives 1993The Audit Expectations Gap in Britain: An Empirical Investigation 2001Auditors' and Investors' Perceptions of the “Expectation Gap”1994Investor Views of Audit Assurance: Recent Evidence of the Expectation Gap 1979Bankers' and Auditors' Perceptions of the Message Communicated by the Audit Report

Cited by

2007Locating audit expectations gap within a cultural context: The case of Saudi Arabia 2006An investigation of the expectation gap in Egypt 2014The audit expectation gap: existence, causes, and the impact of changes 2011The ISA 700 Auditor's Report and the Audit Expectation Gap – Do Explanations Matter?2022Audit Digitalization and Its Consequences on the Audit Expectation Gap: A Critical Perspective

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.