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An Assessment of Audit Expectation Gap in Ghana


  • Albert Agyei

    () (Valley View University)

  • Baah Kusi Aye

    (Valley View University)

  • Ebenezer Owusu-Yeboah

    (Valley View University)


Audit expectation gap is the difference between what the public expect auditors to do and what auditors do. Given the significance of the expectation gap, it is not surprising therefore that a number of studies have shown concern for the expectation gap problem. But it appears no studies have been conducted in Ghana in relation to Audit Expectation Gap. Therefore the study sought to assess the existence of audit expectation gap in Ghana. The study adapted the instrument used by Best, Buckby and Tan (2001) and Bogdanoviciute (2011). The sample size was twenty auditors and twenty stockbrokers. Convenient and purposive sampling techniques were used. The instrument used for data collection was questionnaire. The study found that there exist expectation gap in Ghana, particularly concerning auditor responsibility relating to fraud detection and prevention, and soundness of internal control structure of the audited entity. The researchers recommend that the audit profession and regulators should formulate such standards, rules and regulations that shall adequately guide the auditors to fulfill the reasonable expectations of various user groups.

Suggested Citation

  • Albert Agyei & Baah Kusi Aye & Ebenezer Owusu-Yeboah, 2013. "An Assessment of Audit Expectation Gap in Ghana," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 3(4), pages 112-118, October.
  • Handle: RePEc:hur:ijaraf:v:3:y:2013:i:4:p:112-118

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    References listed on IDEAS

    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.
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