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Fraud Detection and Audit Expectation Gap: Empirical Evidence from Iranian Bankers
8 references·13 citing·38 second hop
Fraud Detection and Audit Expectation Gap: Empirical Evidence from Iranian Bankers (2009)Fraud Detection and Audit Expectation Gap…Consideration of Fraud in a Financial Statement Audit (2019)Consideration of Fraud in a F…An exploratory study of auditors’ responsibility for fraud detection in Barbados (2005)An exploratory study of audit…Audit expectation gap (2004)Audit expectation gapEvidence of the audit expectation gap in Singapore (2001)Evidence of the audit expecta…Lawsuits against Auditors (1994)Lawsuits against AuditorsInvestor Views of Audit Assurance: Recent Evidence of the Expectation Gap (1994)Investor Views of Audit Assur…The Audit Expectations Gap in Britain: An Empirical Investigation (1993)The Audit Expectations Gap in…Management fraud: Detection and deterrence (1980)Management fraud: Detection a…The audit expectation gap: A review of the academic literature (2020)The audit expectation gap: A …Existence of the Audit Expectation Gap and Its Impact on Stakeholders’ Confidence: The Moderating Role of the Financial Reporting Council (2020)Existence of the Audit Expect…GRI G4 content index (2017)GRI G4 content indexAudit Quality Practices and Financial Reporting in Nigeria (2017)Audit Quality Practices and F…The impact of advisory services on Iranian SME performance: An empirical investigation of the role of professional accountants (2012)The impact of advisory servic…Use of Professional Accountants’ Advisory Services and its Impact on SME Performance in an Emerging Economy: A Resource-based View (2011)Use of Professional Accountan…The effect of qualified audit report on share prices and returns: Evidence of Iran (2011)The effect of qualified audit…Forensic Accounting and Audit Expectation Gap - The Perception of Accounting Academics (2011)Forensic Accounting and Audit…Audit expectation gap: Concept, nature and trace (2011)Audit expectation gap: Concep…Accounting Outsourcing and Firm Performance in Iranian SMEs (2011)Accounting Outsourcing and Fi…The Role of Inflation in Financial Repression: Evidence from Iran (2010)The Role of Inflation in Fina…The Influence of Privacy and Trust on the Adoption of Internet Banking in Bangladesh (2010)The Influence of Privacy and …E-Banking of Economical Prospects in Bangladesh (2010)E-Banking of Economical Prosp…Questionnaire Design and Attitude Measurement. (1968)Auditor size and audit quality (1981)An Empirical Study of the Audit Expectation-Performance Gap (1993)An investigation of the expectation gap in Egypt (2006)Locating audit expectations gap within a cultural context: The case of Saudi Arabia (2007)The audit expectation gap: existence, causes, and the impact of changes (2014)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)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns (1991)Theory of the firm; managerial Behavior, Agency Costs, and Ownership Structure (1996)An empirical study of audit expectation-performance gap: The case of Libya (2017)Audit expectation gap: an empirical analysis (2020)Audit expectation gap: a comprehensive literature review (2022)Boards of Directors and Firm Performance: is there an expectations gap? (2006)THE PSYCHOLOGY OF PERSONAL CONSTRUCTS (2010)The Psychology of Personal Constructs (2020)Making sense of Cronbach's alpha (2011)PLS-SEM: Indeed a Silver Bullet (2011)Audit committee effectiveness in times of crisis: Empirical insights on key audit matters disclosure (2024)Predicting financial distress in TSX-listed firms using machine learning algorithms (2024)The expectation gap in auditing (1998)THE ENVIRONMENTAL REPORTING EXPECTATIONS GAP: AUSTRALIAN EVIDENCE (1999)Auditor Conservatism, Asymmetric Monitoring, and Earnings Management* (2003)Non‐audit Service Fees and Audit Quality: The Impact of Auditor Specialization (2007)Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis (2009)Detecting false financial statements using published data: some evidence from Greece (2002)Financial Statement Fraud: Insights from the Academic Literature (2008)Narcissus Enters the Courtroom: CEO Narcissism and Fraud (2012)Detecting deception: adversarial problem solving in a low base‐rate world (2001)FALSE FINANCIAL STATEMENTS: CHARACTERISTICS OF CHINA'S LISTED COMPANIES AND CART DETECTING APPROACH (2008)Detecting Fraudulent Financial Reporting through Financial Statement Analysis (2014)
this work references cited by second hop

References

  • 1994Lawsuits against Auditors540 cited
  • 2019Consideration of Fraud in a Financial Statement Audit407 cited
  • 1993The Audit Expectations Gap in Britain: An Empirical Investigation229 cited
  • 1994Investor Views of Audit Assurance: Recent Evidence of the Expectation Gap176 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
  • 1980Management fraud: Detection and deterrence95 cited

Cited by

  • 2020Existence of the Audit Expectation Gap and Its Impact on Stakeholders’ Confidence: The Moderating Role of the Financial Reporting Council56 cited
  • 2011Audit expectation gap: Concept, nature and trace54 cited
  • 2010E-Banking of Economical Prospects in Bangladesh48 cited
  • 2017GRI G4 content index45 cited
  • 2012The impact of advisory services on Iranian SME performance: An empirical investigation of the role of professional accountants44 cited
  • 2020The audit expectation gap: A review of the academic literature44 cited
  • 2017Audit Quality Practices and Financial Reporting in Nigeria

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41 cited
  • 2011Use of Professional Accountants’ Advisory Services and its Impact on SME Performance in an Emerging Economy: A Resource-based View38 cited
  • 2011Accounting Outsourcing and Firm Performance in Iranian SMEs36 cited
  • 2010The Role of Inflation in Financial Repression: Evidence from Iran31 cited
  • 2011The effect of qualified audit report on share prices and returns: Evidence of Iran25 cited
  • 2011Forensic Accounting and Audit Expectation Gap - The Perception of Accounting Academics20 cited
  • 2010The Influence of Privacy and Trust on the Adoption of Internet Banking in Bangladesh11 cited