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An Empirical Study on Audit Expectation Gap: Role of Auditing Education in Bangladesh


  • Rehana, Fowzia


Audit expectation gap is the difference between what auditors actually do and what third parties think auditors do or should do in conducting the audit practice. Conflicting views have been expressed regarding the role of auditing education in narrowing this gap. This study has been carried out to investigate whether there is evidence that the provision of auditing subject as part of business degree programmes contributes to narrowing that part of the audit expectation gap which results from a misunderstanding of audit regulations.

Suggested Citation

  • Rehana, Fowzia, 2010. "An Empirical Study on Audit Expectation Gap: Role of Auditing Education in Bangladesh," MPRA Paper 22708, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:22708

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    References listed on IDEAS

    1. Steven Brams & Michael Jones & Christian Klamler, 2008. "Proportional pie-cutting," International Journal of Game Theory, Springer;Game Theory Society, vol. 36(3), pages 353-367, March.
    2. Barbanel, Julius B. & Brams, Steven J., 2010. "Two-person pie-cutting: The fairest cuts," MPRA Paper 22703, University Library of Munich, Germany.
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    More about this item


    Auditor; Audit expectation gap; Auditing education.;

    JEL classification:

    • I21 - Health, Education, and Welfare - - Education - - - Analysis of Education

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