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The ISA 700 Auditor's Report and the Audit Expectation Gap – Do Explanations Matter? · Study

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ArticleThe ISA 700 Auditor's Report and the Audit Expectation Gap – Do Explanations Matter?

Anna Nöteberg2011

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Articlegreen2011

The ISA 700 Auditor's Report and the Audit Expectation Gap – Do Explanations Matter?

Anna Nöteberg · Ulfert Gronewold · Christiane Pott

99 citations·0/0 files stored·International Journal of Auditing

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

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References

1993An Empirical Study of the Audit Expectation-Performance Gap 2009The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis 1993The Audit Expectations Gap in Britain: An Empirical Investigation 2001Auditors' and Investors' Perceptions of the “Expectation Gap”1992The audit expectations gap—plus ca change, plus c'est la meme chose?2011Perceptions and Misperceptions Regarding the Unqualified Auditor's Report by Financial Statement Preparers, Users, and Auditors 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

2013Determinants of voluntary assurance on sustainability reports: an empirical analysis 2020Applying a new audit regulation: Reporting Key Audit Matters in Jordan 2019The impact of key audit matter (KAM) disclosure in audit reports on stakeholders’ reactions: a literature review 2022Audit Digitalization and Its Consequences on the Audit Expectation Gap: A Critical Perspective

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Year2011

Typearticle

Published2011-12-28

VenueInternational Journal of Auditing

ISSN-L1090-6738

Languageen

Citations99

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1111/j.1099-1123.2012.00452.x

openalex_workW1809833747

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2015

Understanding audit reporting changes: introduction of Key Audit Matters

2019The consequences of disclosing key audit matters (KAMs): A review of the academic literature

2020The effect of disclosing key audit matters and accounting standard precision on the audit expectation gap

2021Do key audit matters (KAMs) matter? Auditors’ perceptions of KAMs and audit quality in Finland