The existence of audit expectation gap in Malaysia / Mohd Ariff Kasim and Siti Rosmaini Mohd Hanafi

Kasim, Mohd Ariff and Mohd Hanafi, Siti Rosmaini (2008) The existence of audit expectation gap in Malaysia / Mohd Ariff Kasim and Siti Rosmaini Mohd Hanafi. Malaysian Accounting Review, 7 (1). pp. 89-106. ISSN 1675-4077

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Abstract

This study is an extension of the authors’ previous study which was conducted at Universiti Tenaga Nasional (UNITEN) in 2005 on the effect of undergraduate audit education in reducing audit expectation gap. The present study aimed to provide greater empirical evidence on the existence of audit expectation gap in Malaysia. The methodology was developed based on Gramling and Schazberg’s (1996) study. Aninstrument of audit expectation gap was distributed to auditors, accountants and accounting educators in Malaysia to ascertain whether there was evidence on the existence of an audit expectation gap between these groups of respondents. The results indicated the existence of an audit expectation gap between auditors, accountants and accounting educators.

Item Type: Article
Uncontrolled Keywords: Audit expectation gap, Auditor’s roles, Auditor’s responsibility
Subjects: H Social Sciences > HF Commerce > Accounting. Bookkeeping > Auditing. Auditors > Malaysia
Divisions: Accounting Research Institute (ARI)
Depositing User: Staf Pendigitan 1
Date Deposited: 12 Apr 2010 07:57
Last Modified: 11 Jul 2017 08:54
URI: http://ir.uitm.edu.my/id/eprint/197

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