The audit expectations gap and the role of audit education: the case of an emerging economy
AbstractPurpose – The purpose of this paper is to investigate the effect of audit education in reducing the audit expectations gap (AEG) in an emerging economy, namely Bangladesh. Design/methodology/approach – Mann-Whitney test results of questionnaire survey responses indicate the presence of a significant AEG between auditors, bankers, and students, especially in the area of audit responsibility. Findings – The paper finds evidence that audit education significantly reduces the AEG, especially in the area of audit reliability. However, results also indicate that although the introduction of accounting scandal cases in the auditing curricula creates interest amongst the students, it also creates some unreasonable expectation regarding audit responsibility. Originality/value – The paper contributes to the existing literature by presenting evidence of the effects of both traditional and case-based auditing education on reducing the AEG in an emerging economy context.
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Bibliographic InfoArticle provided by Emerald Group Publishing in its journal Managerial Auditing Journal.
Volume (Year): 24 (2009)
Issue (Month): 6 (July)
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Web page: http://www.emeraldinsight.com
Postal: Emerald Group Publishing, Howard House, Wagon Lane, Bingley, BD16 1WA, UK
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Peter Ohman & Einar Hackner & Anna-Maria Jansson & Finn Tschudi, 2006. "Swedish auditors' view of auditing: Doing things right versus doing the right things," European Accounting Review, Taylor and Francis Journals, vol. 15(1), pages 89-114.
- Waresul Karim, A. K. M. & Moizer, Peter, 1996. "Determinants of audit fees in Bangladesh," The International Journal of Accounting, Elsevier, vol. 31(4), pages 497-509.
- Gherai Dana Simona, 2011. "Audit Expectation Gap In The Public Sector In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 510-516, December.
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