Purpose: This study mainly focus on evaluating the existence, causes and subsequent effects of audit expectation gap in Sudan.Proposed Design/Methodology/Approach: A cross sectional research design in which data to be collected through structured questionnaires, and semi-structured interviews. Partial Least Square Path Modeling, using Smart PLS Software to analyze the data.Findings: A detailed literature review reveals that, there is a shortage of research concerning the impact of multi-responsibility auditor, standard external audit process, accounting and auditing regulations in a developing country, auditor independence in fact and in appearance, external audit rotation, and rendering of non-audit services on audit expectation gap.Moreover, there is dearth of studies investigating the moderating role of professional code of ethics, and the mediating effect of audit report .Therefore, the study proposes a framework to incorporate these factors into future research.Practical Implications: The results of this study will assist policy makers in finding ways that can be instituted to tackle expectation gap in Sudan, to improve the quality of the auditing profession in the country.Originality/value: This study contributes to the existing literature by adding evidence to the important debate about audit expectation gap, from a region that had little coverage on the studied matter. Specifically, it proposes a framework to extend the research on the factors that cause such a gap in Sudan. Moreover, a significant feature of this study is in introducing accounting and auditing regulations in a developing country as a new variable to investigate its effects on audit expectation gap.

Adequate power supply is an unavoidable requirement to any nation's development. Industrialization and modernization cannot be achieved without proper access to electricity. Sudan and South Sudan electrical power sector is facing a lot of struggles and challenges, with Sudan's electrical power sector is subject to poor infrastructure, frequent power cut off and faces other sort of challenges. On the other hand, South Sudan has a very hard situation as only 1% of South Sudan population has access to electricity. The purpose of this paper is to investigate and focus on the different electrical power struggles faced by Sudan and South Sudan nations , and the main reasons of them, as well as, it has presented the different proposed developmental plans set for improving electrical power supply in the future . Moreover, it has provided a comparison between the two countries and country-world comparison in terms of the electrical power sector. This paper followed the analytical/qualitative method toinvestigate such a problem. Semi-structured interviews were used as the main data collection tool, and secondary data was also collected. The collected data was analyzed based on the problem statement, and hypothesis derived from the theoretical framework.

Purpose: This paper provides a blueprint for minimizing Audit Anticipation Gap (AAG) in a developing country. The focus was on exploring the occurrence, causes, and consequent effects of the Audit Anticipation Gap in Sudan, by identifying the possible factors that contribute to that gap. This was achieved by surveying the opinions of practicing external auditors, key users of financial statements, and accounting educators.Research Design/Methodology/Approach: A qualitative research approach was adopted through a cross-sectional survey, using in-depth face-to-face structured personal interviews. Furthermore, purposive/judgmental sampling was utilized to select interviewees. Twenty-nine interviews were carried out, and their responses were analyzed using thematic content analysis.Major Findings: The findings did indicate that an Audit Anticipation Gap exists in Sudan due to a weak and undeveloped accounting and auditing profession in the country, ambiguity concerning auditor’s independence, lack of external auditor rotation in the majority of the financial sectors, rendering both audit and non-audit services, absence of rules and regulations that govern external audit practices. Furthermore, major contributing factors included misunderstanding the objectives of auditing, the audit process, and the auditor’s roles and responsibilities by key users of financial statements.Practical Implications: The study provided a wide range of findings that have significant implications for policy making geared toward minimizing the Audit Anticipation Gap in the country, so that accounting will play its proper role in its sustainable economic development.Originality/Value: This study contributes to the existing literature by providing detailed and comprehensive findings from a region that has gained little focus on the subject matter. Specifically, it has shed light on the weaknesses of the accounting and auditing profession in Sudan, with a particular emphasis on the Audit Anticipation Gap. Thus, by surveying the viewpoints of the key stakeholders, the study provided prescriptions for turning around the accounting profession in the country to a potential world-class status.

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