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Quantifying Audit Expectation Gap: A New approach to Measuring Expectation Gap

Author

Listed:
  • Mahdi Salehi

    (Ferdowsi University of Mashhad, Mashhad, Islamic Republic of Iran)

Abstract

The main objective of the study is at first identifying the expectation gap about audit responsibility and the second quantifying the expectation gap in Iran. In order to collecting data, a questionnaire designed and developed between auditors and investors. Collected data analyzed by employing non-parametric statistics test. The results show that there is expectation gap between auditors and investors in Iran. The current study employed a new approach in the world in order to quantifying the expectation gap. It gives the more strength to other researchers in order to measuring audit expectation gap in the world. JEL Classification: M; M00

Suggested Citation

  • Mahdi Salehi, 2016. "Quantifying Audit Expectation Gap: A New approach to Measuring Expectation Gap," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, vol. 19(1), pages 25-44, May.
    • Handle: RePEc:zag:zirebs:v:19:y:2016:i:1:p:25-44
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    Citations

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    Cited by:

    1. Nataliia SHALIMOVA & Iryna ANDROSHCHUK, 2018. "Development of approaches to definition, classification and evaluation of "expectations gap" in the broader context of engagements provided by certified auditors," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(152), pages 553-553.
    2. Prabhat Mittal & Amrita Kaur & Pankaj Kumar Gupta, 2021. "The Mediating Role of Big Data to Influence Practitioners to Use Forensic Accounting for Fraud Detection," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, vol. 7(1), pages 47-58.
    3. Paul Olojede & Olayinka Erin & Osariemen Asiriuwa & Momoh Usman, 2020. "Audit expectation gap: an empirical analysis," Future Business Journal, Springer, vol. 6(1), pages 1-12, December.

    More about this item

    Keywords

    Audit expectation gap; Audit responsibility; quantifying audit expectation gap;
    All these keywords.

    JEL classification:

    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General

    Statistics

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