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

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References

1993An Empirical Study of the Audit Expectation-Performance Gap369 cited
2009The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis325 cited
1993The Audit Expectations Gap in Britain: An Empirical Investigation229 cited
2001Auditors' and Investors' Perceptions of the “Expectation Gap”220 cited
1992The audit expectations gap—plus ca change, plus c'est la meme chose?211 cited
2011Perceptions and Misperceptions Regarding the Unqualified Auditor's Report by Financial Statement Preparers, Users, and Auditors181 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
1998The expectation gap in auditing139 cited
2004Audit expectation gap137 cited
1993THE EFFECT OF EDUCATION ON THE AUDIT EXPECTATION GAP130 cited
2001Evidence of the audit expectation gap in Singapore127 cited
1994AN EMPIRICAL INVESTIGATION OF THE AUDIT EXPECTATION GAP: AUSTRALIAN EVIDENCE126 cited
2004An Empirical Study of Audit ‘Expectation Gap’ in The People's Republic of China124 cited
2005

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The Different Types of Assurance Services and Levels of Assurance Provided

109 cited

2003The usefulness of the audit report in investment and financing decisions105 cited

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2019The impact of key audit matter (KAM) disclosure in audit reports on stakeholders’ reactions: a literature review93 cited
2022Audit Digitalization and Its Consequences on the Audit Expectation Gap: A Critical Perspective84 cited
2015Understanding audit reporting changes: introduction of Key Audit Matters78 cited
2019The consequences of disclosing key audit matters (KAMs): A review of the academic literature76 cited
2020The effect of disclosing key audit matters and accounting standard precision on the audit expectation gap73 cited
2021Do key audit matters (KAMs) matter? Auditors’ perceptions of KAMs and audit quality in Finland67 cited
2014Enhancing the Auditor's Report: To What Extent is There Support for the IAASB's Proposed Changes?63 cited
2018Expectation gap between preparers and stakeholders in integrated reporting57 cited
2020Existence of the Audit Expectation Gap and Its Impact on Stakeholders’ Confidence: The Moderating Role of the Financial Reporting Council56 cited
2015Addressing Information Needs to Reduce the Audit Expectation Gap: Evidence from D utch Bankers, Audited Companies and Auditors47 cited
2013Whistle-blowing by external auditors: Seeking legitimacy for the South African Audit Profession?47 cited
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