An empirical study of audit expectation-performance gap: The case of Libya

Masoud, Najeb

doi:10.1016/j.ribaf.2017.04.012

Cited by 35 publications

(42 citation statements)

References 22 publications

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“…Concerning the components of the AEG, prior survey-based research demonstrates that unreasonable expectations and deficient performance are the key drivers, with deficient performance contributing to a much lesser extent (e.g. Porter 1993;Porter et al 2009;Lee et al 2010;Salehi 2016;Masoud 2017).…”

Section: Analysis Of Prior Literaturementioning

confidence: 99%

The audit expectation gap: A review of the academic literature

Quick¹

2020

MAB

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The audit expectation gap is a phenomenon that exists for many years. In particular, the audited financial statements beneficiaries’ expectations exceed what auditors can reasonably be expected to accomplish. This paper reviews the extensive body of academic literature which has investigated the audit expectation gap for many years. The focus lies on survey-based research which is the dominating research method applied. The objective is to provide an overview of the existing literature and to summarize its findings and implications. The most frequently identified gaps refer to fraud detection. Education and the expansion of the auditor report are two response strategies often analysed by prior research.

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Section: Analysis Of Prior Literaturementioning

confidence: 99%

The audit expectation gap: A review of the academic literature

Quick¹

2020

MAB

View full text Add to dashboard Cite

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“…Porter et al (2012) memaknai audit expectation-gap (AEG) sebagai kesenjangan antara tanggung jawab-tanggung jawab yang diharapkan oleh masyarakat dapat dilakukan oleh auditor dan tanggung jawab-tanggung jawab yang auditor yakini sebagai tanggung jawab sejati mereka. Masoud (2017) mendefinisikan AEG sebagai kesenjangan antara ekspektasi masyarakat atas kinerja auditor dan kinerja aktual yang ditampilkan oleh auditor, sebagaimana dipersepsikan oleh masyarakat.…”

Section: Kesenjangan Harapan (Expectation-gap) Dalam Konteks Akuntansiunclassified

Teori Peran Dan Konsep Expectation-Gap Fungsi Pengawasan Dalam Pengelolaan Keuangan Desa

Prayudi

Dewi

Vijaya

et al. 2019

EKUITAS

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Although the importance of supervisory function on village financial management in Indonesia cannot be debated, there is still some ambiguity in determining what the supervisors actually deliver as well as who the proper party that must do the supervisory. The purpose of this study is to empirically investigate the existence of a supervisory function expectation-gap on Indonesian village financial management. It is also aims at examining the relationship between the extent of supervisory function expected by the Village Consultative Body (Badan Permusyawaratan Desa—BPD) and its performance in supervising village governance. The data was collected through a self-administered questionnaire distributed to the members of BPD, village communities, Camat and the members of regional inspectorate of Buleleng Regency of Bali Province. The results of Mann-Whitney test reveal that there exists a BPD’s supervisory function expectation-gap between the members of BPD and (a) village communities regarding the existed duties and the unreasonable expected duties of BPD; (b) Camat regarding the non-existed duties of BPD; (c) regional inspectorate regarding the existed duties, the non-existed duties and the unreasonable expected duties of BPD. Furthermore, the results of Ordinal Regression analysis indicate a significantly positive relationship between the expectation degree of supervisory function perceived by members of BPD and their performance. The findings have implications for understanding the expectation-gap phenomenon on Indonesian village financial management supervisory and also on the design of capacity building programs initiatives for members of village governance supervisory institutions in Indonesia.

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“…Second section of the questionnaire consists of questions relating to the selected components that is expected to build an environment that prospers whistleblowing culture within an organisation from an accountant's perspective. The five-point Likert scale (1 -Highly Disagree, 5 -Highly Agree) is considered suitable to assess the selected components that is expected to build an environment that prospers whistleblowing culture within an organisation from an accountant's perspective (Anis, 2017;Masoud, 2017).…”

Section: Bulletproof Whistleblowing Environmentmentioning

confidence: 99%

Building a bulletproof whistleblowing environment: an accountant’s perspective

Rajeevan¹

2019

AJAR

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Purpose The purpose of this paper is to assess the appropriateness of the factors that contribute to building a better whistleblowing environment and culture within an organisation and provide guidelines on how to build a better whistleblowing environment within an organisation. Design/methodology/approach In total, 592 questionnaires were circulated to 148 accounting firms licensed to carry out statutory audits of public limited companies expecting responses from 4 stakeholders from each entity. Out of the 592 questionnaires, only 148 questionnaires were usable, representing a 25 per cent overall response rate. Findings It is recommended to encourage a proactive whistleblowing environment by encouraging whistleblowing culture among employees of the organisations. However, there is disagreement among the respondents for some of the selected components that contribute to building a better whistleblowing environment and culture within an organisation. Practical implications The findings of this study can be used by the management of the organisations to identify frail areas of whistleblowing initiatives within the organisation and take remedial actions rectify the issues. Authorities can use the findings of the study to implement or amend the existing rules and regulations to encourage whistleblowing. Originality/value This study in contrast to the existing studies on determinants of whistleblowing attributes, provides knowledge on developing components/guidelines to encourage whistleblowing attributes and culture.

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An empirical study of audit expectation-performance gap: The case of Libya

Cited by 35 publications

References 22 publications

The audit expectation gap: A review of the academic literature

The audit expectation gap: A review of the academic literature

Teori Peran Dan Konsep Expectation-Gap Fungsi Pengawasan Dalam Pengelolaan Keuangan Desa

Building a bulletproof whistleblowing environment: an accountant’s perspective

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