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
Creators:
CreatorsEmail
Kasim, Mohd AriffUNSPECIFIED
Mohd Hanafi, Siti RosmainiUNSPECIFIED
Divisions: Accounting Research Institute (ARI)
Journal or Publication Title: Malaysian Accounting Review
ISSN: 1675-4077
Volume: 7
Number: 1
Page Range: pp. 89-106
Item ID: 197
Uncontrolled Keywords: Audit expectation gap, Auditor’s roles, Auditor’s responsibility
Last Modified: 10 Mar 2019 23:57
Depositing User: Staf Pendigitalan 1
URI: http://ir.uitm.edu.my/id/eprint/197

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