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

Official URL: https://mar.uitm.edu.my/

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.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Kasim, Mohd Ariff
UNSPECIFIED
Mohd Hanafi, Siti Rosmaini
UNSPECIFIED
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Malaysian Accounting Review
UiTM Journal Collections: UiTM Journal > Management & Accounting Review (MAR)
ISSN: 1675-4077
Volume: 7
Number: 1
Page Range: pp. 89-106
Keywords: Audit expectation gap, Auditor’s roles, Auditor’s responsibility
Date: July 2008
URI: https://ir.uitm.edu.my/id/eprint/197
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197

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