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Audit expectation gap

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References

1981Auditor size and audit quality5,862 cited
1968Questionnaire Design and Attitude Measurement.1,480 cited
1993An Empirical Study of the Audit Expectation-Performance Gap369 cited
2003World Investment Report 2003. FDI Policies for Development: National and International Perspectives286 cited
1993The Audit Expectations Gap in Britain: An Empirical Investigation229 cited
2001Auditors' and Investors' Perceptions of the “Expectation Gap”220 cited
1994Investor Views of Audit Assurance: Recent Evidence of the Expectation Gap176 cited
1979Bankers' and Auditors' Perceptions of the Message Communicated by the Audit Report171 cited

Cited by

2007Locating audit expectations gap within a cultural context: The case of Saudi Arabia125 cited
2006An investigation of the expectation gap in Egypt111 cited
2014The audit expectation gap: existence, causes, and the impact of changes104 cited
2011The ISA 700 Auditor's Report and the Audit Expectation Gap – Do Explanations Matter?99 cited
2022Audit Digitalization and Its Consequences on the Audit Expectation Gap: A Critical Perspective84 cited
2011Evidence of an expectation gap for greenhouse gas emissions assurance84 cited

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2009

Corporate fraud and the audit expectations gap: A study among business managers

77 cited

2009Fraud Detection and Audit Expectation Gap: Empirical Evidence from Iranian Bankers70 cited

2007The audit expectation gap: evidence from Lebanon62 cited

2009The audit expectations gap and the role of audit education: the case of an emerging economy60 cited

2009Audit Independence and Expectation Gap: Empirical Evidences from Iran57 cited

2020Existence of the Audit Expectation Gap and Its Impact on Stakeholders’ Confidence: The Moderating Role of the Financial Reporting Council56 cited

2010Earnings Quality and the Adoption of IFRS-Based Accounting Standards: Evidence from an Emerging Market55 cited

2011Audit expectation gap: Concept, nature and trace54 cited

2005The public sector audit expectations gap in Bangladesh50 cited

2015Addressing Information Needs to Reduce the Audit Expectation Gap: Evidence from D utch Bankers, Audited Companies and Auditors47 cited