The Securities and Exchange Commission, as a matter of policy, disclaims responsibility for
any private publication or statement by any of its employees. The views expressed herein …

This article examines academic research to contribute to the Public Company Accounting
Oversight Board's (PCAOB) project on the auditor's reporting model. We develop a …

Purpose–Investors and financial statement users may have differing beliefs about the
responsibility of an independent accounting firm performing an audit of a client's financial …

Auditing is an important activity in today's society and is characterised by several dilemmas.
The assumption underlying this thesis is that auditing is influenced in prac-tice by the …

The purpose of this research is to empirically examine the causes of the audit expectation
gap in Libya. The study builds on the frameworks developed by Porter (1993) and Porter & …

The auditing profession believes that the increase in litigation and criticism against the
auditors can be attributed to the audit expectation gap. The audit expectation gap is defined …

Increased litigation and criticism of auditors has left little room for doubt that auditors are
facing a liability and credibility crisis. The auditing profession has named this problematic …

Purpose‐This study aims to investigate the effects of individual knowledge/experience on
the audit expectation gap of loan officers in Malaysia and the subsequent effect of the audit …

The purpose of this study is to explore the views of independent external auditors, financial
statements' preparers and financial statements' users regarding the general responsibilities …

In auditing literature, the issue of audit expectation gap is still a concern in that auditors and
the public grasp different beliefs about the auditors' duties and responsibilities and what …