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Factors Leading to Audit Expectation Gap: An Empirical Study in a Hungarian Context

Author

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  • Judit Füredi-Fülöp

    (University of Miskolc)

Abstract

The audit expectation gap has preoccupied the finance and accounting profession for a long time. A great number of studies have been performed on this issue and attempts have been made to provide an accurate definition of the audit expectation gap, model this concept and assess the possibilities of its narrowing. Therefore, this study is aimed at identifying the causes and the typical composition of the audit expectation gap in Hungary to enable us to find appropriate combinations of solutions for narrowing the expectation gap. The primary source of the empirical study was generated from a self-structured questionnaire, which was filled by groups involved in an audit were identified as possible target groups of the questionnaire survey.

Suggested Citation

  • Judit Füredi-Fülöp, 2017. "Factors Leading to Audit Expectation Gap: An Empirical Study in a Hungarian Context," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, vol. 13(02), pages 13-23.
    • Handle: RePEc:mic:tmpjrn:v:13:y:2017:i:02:p:13-23
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    File URL: http://tmp.gtk.uni-miskolc.hu/volumes/2017/02/TMP_2017_02_TMP_2017_2_3.pdf
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    References listed on IDEAS

    as
    1. Yusuf Munir Sidani, 2007. "The audit expectation gap: evidence from Lebanon," Managerial Auditing Journal, Emerald Group Publishing, vol. 22(3), pages 288-302, March.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    financial audit; audit expectation gap;

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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