2020
DOI: 10.1186/s43093-020-00016-x
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Audit expectation gap: an empirical analysis

Abstract: The financial debacles that occurred in the companies like Enron, WorldCom, and Xerox in the USA, Lehman Brothers, Polly Peck in the UK and African Petroleum Plc., Cadbury Plc., in Nigeria had created public distrust with the auditors. The era when the auditor will say 'trust me' and that being accepted is over. Now, they must earn the public trust. This study provides an empirical analysis of the scope and nature of audit expectation gap in Nigeria. We used a descriptive and survey research design to achieve … Show more

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Cited by 27 publications
(37 citation statements)
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“…It uses data mining technology and can analyse a large number of financial accounting data as well as other types of data in accounting vouchers, account books, and statements of enterprises, and it can use statistical methods, classification, clustering and association, sequence analysis, and other methods to carry out in-depth analysis and research, reveal its original characteristics as well as internal connections, and turn it into more useful information. The correlation analysis algorithm is discussed in [ 2 ].…”
Section: Introductionmentioning
confidence: 99%
“…It uses data mining technology and can analyse a large number of financial accounting data as well as other types of data in accounting vouchers, account books, and statements of enterprises, and it can use statistical methods, classification, clustering and association, sequence analysis, and other methods to carry out in-depth analysis and research, reveal its original characteristics as well as internal connections, and turn it into more useful information. The correlation analysis algorithm is discussed in [ 2 ].…”
Section: Introductionmentioning
confidence: 99%
“…Bagaimanapun, auditee mungkin memiliki pemahaman bahwa auditor tidak sepenuhnya bebas selama peninjauan mereka bergantung pada wawasan tinjauan masa lalu, masalah di unit kerja, independen selama melaksanakan auditnya berdasarkan pengalaman audit sebelumnya, permasalahan diunit kerja, yang menjadi penyebab perbedaan persepsi auditor internal. Auditee terbukti memiliki pemahaman yang cukup memadai tentang kapasitas/batas dan pekerjaan asli yang dilakukan oleh APIP sesuai dengan pedoman yang diberikan oleh otoritas publik (Olojede et al, 2020).…”
Section: Auditee Terkait Independensi Auditor Internalunclassified
“…Banyak orang mengantisipasi bahwa auditor pemerintah harus bertanggung jawab penuh atas pekerjaan mendasar mereka, mengawasi dan benar-benar melihat laporan moneter persepsi bahwa auditor internal tidak seutuhnya independen selama melaksanakan auditnya berdasarkan pengalaman audit sebelumnya, permasalahan diunit kerja, yang menjadi penyebab perbedaan persepsi auditor internal. Auditee diindikasikan memiliki pemahaman yang relatif kurang memadai tentang fungsi/kapasitas dan peran aktual yang dilakukan oleh APIP sesuai dengan regulasi yang dikeluarkan oleh pemerintah (Olojede et al, 2020). Selain itu, auditee juga memiliki ketergantungan yang tinggi pada profesi audit pemerintah, namun hal ini tidak dibarengi dengan pemahaman yang memadai tentang standar kinerja profesional berdasarkan atau seringnya kasus dan pengalaman audit sebelumnya.…”
Section: Auditee Terkait Independensi Auditor Internalunclassified
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“…Author(s) agree that this article remain permanently open access under the terms of the Creative Commons Attribution License 4.0 International License and developing, audit expectation gap (AEG) has been considered comprehensively and established to be in actuality. Examples abound, however herein is a sample: in the UK (Humphrey et al, 1993;Dewing and Russel 2002), Australia (Gay and Schelluch, 1993;Schelluch and Gay, 2006), US (Schelluch, 1996;Frank et al, 2001;Almer and Brody, 2002;McEnroe and Martens, 2001), Netherlands (Hassink et al, 2009), South Africa (Gloeck and De Jager, 1993), China (Lin and Chen, 2004), UK/New Zealand (Porter et al, 2012), Egypt (Dixon et al, 2006), Malta (Desira and Baldacchino, 2005), Singapore (Best et al, 2001), Ghana (Onumah et al, 2009), Iran (Pourheydari and Abousaiedi, 2011), Malaysia (Fadzly and Ahmad, 2004), Bangladesh (Chowdhury and Innes, 1998;Chowdhury et al, 2005;Siddiqui et al, 2009), Saudi Arabia (Haniffa and Hudaib, 2007), Lebanon (Sidani, 2007), Libya (Masoud, 2017), Nigeria (Adeyemi and Uadiale, 2011;Olojede et al, 2020), and Barbados (Alleyne and Howard, 2005).…”
Section: Introductionmentioning
confidence: 99%