IDEAS home Printed from https://ideas.repec.org/p/pra/mprapa/21525.html
   My bibliography  Save this paper

Practical training and the audit expectations gap: The case of accounting undergraduates of Universiti Utara Malaysia

Author

Listed:
  • Ali, Azham
  • Lee, Teck Heang
  • Yusof, Nor Zalina
  • Ojo, Marianne

Abstract

The accounting profession has long faced the issue of an audit expectations gap; being the gap between the quality of the profession’s performance, its objectives and results, and that which the society expects. The profession believes that the gap could be reduced over time through education. Studies have been carried out overseas and in Malaysia to determine the effect of education in narrowing the audit expectations gap. Extending the knowledge acquired, this paper investigates whether academic internship programs could reduce the audit expectations gap in Malaysia. Using a pre-post method, the research instrument adapted from Ferguson et al. (2000) is administered to the Universiti Utara Malaysia’s accounting students at the beginning and end of their internship program. The results show there is a significant change in perceptions among students after the internship program. However, changes in perceptions do not warrant an internship program as a means of reducing the audit expectations gap as misperceptions are still found among respondents on issues of auditing after the completion of the internship program. Nevertheless, an internship program can still be used to complement audit education in a university as it is an ideal way to expose students to professional issues and enables them to have a better insight of the actual performance and duties of auditors.

Suggested Citation

  • Ali, Azham & Lee, Teck Heang & Yusof, Nor Zalina & Ojo, Marianne, 2008. "Practical training and the audit expectations gap: The case of accounting undergraduates of Universiti Utara Malaysia," MPRA Paper 21525, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:21525
    as

    Download full text from publisher

    File URL: https://mpra.ub.uni-muenchen.de/21525/1/MPRA_paper_21525.pdf
    File Function: original version
    Download Restriction: no

    File URL: https://mpra.ub.uni-muenchen.de/28184/1/MPRA_paper_28184.pdf
    File Function: revised version
    Download Restriction: no

    File URL: https://mpra.ub.uni-muenchen.de/70897/1/MPRA_paper_28184.pdf
    File Function: revised version
    Download Restriction: no

    File URL: https://mpra.ub.uni-muenchen.de/69295/1/MPRA_paper_28184.pdf
    File Function: revised version
    Download Restriction: no

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. repec:eee:riibaf:v:41:y:2017:i:c:p:1-15 is not listed on IDEAS

    More about this item

    Keywords

    Audit expectations gap; accounting internship; undergraduate; Malaysia;

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pra:mprapa:21525. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Joachim Winter). General contact details of provider: http://edirc.repec.org/data/vfmunde.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.