Internship and Audit Expectation Gap Among Undergraduate Students in Universiti Utara Malaysia

Azham,; Heang, Lee Teck; Mohamad, Rosli; Ojo, Marianne

doi:10.1108/19852510880000635

Cited by 18 publications

(8 citation statements)

References 9 publications

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“…Aghayi et al (2013) examined the effect of teaching auditing to information users reduces expectation gap among them in the Iran auditing market. Azham et al (2008) investigates whether internship program could reduce the audit expectation gap in Malaysia. His findings show a significant change in student perceptions after the internship program.…”

Section: Theoretical Issues and Literature Reviewmentioning

confidence: 99%

The relationship between audit components and audit expectation gap in listed companies on the Tehran stock exchange

Salehi

Jahanbin

Adibian

2019

JFRA

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Purpose The expectation gap between auditors and users has recently been the topic of many controversies. This paper aims to evaluate the relationship between auditor’s characteristics and audit expectation gap among information users in listed companies on the Tehran stock exchange market. In other words, the study attempts to find whether there is a significant relationship between audit components and the audit expectation gap or not. Design/methodology/approach The multiple regression model is used to test the hypotheses. Research hypotheses are tested using a sample of 78 listed companies on the Tehran stock exchange during 2012-2016, by using integrated data technique of the multiple regression model. Findings The findings show that standard audit fees are not significantly associated with the audit expectation gap. Furthermore, audit fees are negatively associated with the audit expectation gap, which provides that allocated audit price in financial statements gives useful information for external and internal individuals. Predictably, it is recommended that audit opinion significantly determines the level of the audit expectation gap. The authors also find that the independence of the director boards and audit committee members fulfill the expectation gap of individual users. Moreover, finding the negative impact of audit firms ranking on the expectation gap, supports the idea of higher ranked audit firms provide high quality services, and consequently, more reliable information. Finally, the results show that the audit record is positively associated with the audit expectation gap. Originality/value As all recent studies on the expectation gap were qualitative, the present study is the first paper, which measures the expectation gap quantitatively through the statistical method.

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Section: Theoretical Issues and Literature Reviewmentioning

confidence: 99%

The relationship between audit components and audit expectation gap in listed companies on the Tehran stock exchange

Salehi

Jahanbin

Adibian

2019

JFRA

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“…Prior research indicates that the incremental value of education may be less pronounced in students with audit work experience (Ferguson et al ., 2000) as experience provides students with an opportunity to conceptualise their theoretical knowledge in business scenarios (Terblanche and Rudman, 2012), resulting in a better understanding of concepts (Martin and Wilkerson, 2006) and a more realistic view of the audit function and the role of auditors in the financial reporting process (Azham et al ., 2008). To examine whether audit work experience influences the incremental usefulness of case studies in developing students’ understanding of the concept ‘material misstatement’, we divide the full sample into two sub‐groups: with work experience (EXP) and without work experience (NoEXP).…”

Section: Results and Analysismentioning

confidence: 99%

The use of case studies in developing students’ understanding of the concept ‘material misstatement’

Agrawal

Birt

Bayne

et al. 2021

Accounting & Finance

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We investigate the use of an audit case study in developing students’ understanding of the key concept ‘material misstatement’. Using semantic differentials, we explore changes in connotative meaning (reflecting emotional reaction) of undergraduate students at an Australian university. Shifts in class perspective indicate students perceive the concept as more useful and less fluid after the case study. We contribute to the audit education literature by focusing on this complex concept and developing teaching methodologies to enhance students’ learning. Results support inclusion of comprehensive case studies embedded with judgement and decision making, in accounting curricula to enhance understanding of complex concepts.

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“…Research has been conducted on accounting students at UUM regarding student perceptions regarding the gap in audit expectations. The results showed a significant change in student perceptions after the internship program (Azham et al, 2008). It was further explained that this internship program can still complement auditing education because it is an ideal way to expose students to professional problems and gain better insight into an auditor's actual performance and duties.…”

Section: Introductionmentioning

confidence: 95%

Problems and Challenges of the Internship Program during the pandemic Covid-19: The perspective of Accounting Student in Indonesia

Widaningsih

Mediawati

Ali

et al. 2022

JASET

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This study aims to find out the problems and challenges faced by accounting students who carried out internship programs during the Covid-19 pandemic and find solutions to the problems faced. The survey was conducted by distributing questionnaires to 92 accounting students who carried out internship programs in Indonesia. Problems and challenges faced by accounting students carrying out internship programs during the COVID-19 pandemic, including difficulty communicating with colleagues or other staff, experiencing lack of social interaction with supervisors, inadequate infrastructure, difficulty focusing on work due to family commitments, as well as challenges in carrying out tasks assigned by supervisors due to poor internet connection. As one solution that can be implemented is to carry out a mixed internship program.This research was conducted on students majoring in accounting and because research on perceptions would allow for a subjective explanation. This research provides input to students, educational institutions, alumni, professional association institutions, and partner institutions to improve the quality of internships in the accounting department. This research was conducted on accounting students who carried out internships during the COVID-19 pandemic.

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Internship and Audit Expectation Gap Among Undergraduate Students in Universiti Utara Malaysia

Cited by 18 publications

References 9 publications

The relationship between audit components and audit expectation gap in listed companies on the Tehran stock exchange

The relationship between audit components and audit expectation gap in listed companies on the Tehran stock exchange

The use of case studies in developing students’ understanding of the concept ‘material misstatement’

Problems and Challenges of the Internship Program during the pandemic Covid-19: The perspective of Accounting Student in Indonesia

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