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The audit expectations gap and the role of audit education: the case of an emerging economy


  • Javed Siddiqui
  • Taslima Nasreen
  • Aklema Choudhury-Lema


Purpose - 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.

Suggested Citation

  • Javed Siddiqui & Taslima Nasreen & Aklema Choudhury-Lema, 2009. "The audit expectations gap and the role of audit education: the case of an emerging economy," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(6), pages 564-583, June.
  • Handle: RePEc:eme:majpps:v:24:y:2009:i:6:p:564-583

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    References listed on IDEAS

    1. 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.
    2. 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 & Francis Journals, vol. 15(1), pages 89-114.
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    Cited by:

    1. 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.

    More about this item


    Expectation; Bangladesh; Auditing; Accounting; Education;


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