How to cite this paper
Kangarluie, S & Aalizadeh, A. (2017). The expectation gap in auditing.Accounting, 3(1), 19-22.
Refrences
Adams, C. A., & Evans, R. (2004). Accountability, completeness, credibility and the audit expectations gap. Journal of Corporate Citizenship, 14, 97-115.
Chowdhury, R. R., Innes, J., & Kouhy, R. (2005). The public sector audit expectations gap in Bangladesh. Managerial Auditing Journal, 20(8), 893-908.
Chye Koh, H., & Woo, E. S. (1998). The expectation gap in auditing. Managerial Auditing Journal, 13(3), 147-154.
Frank, K. E., Jordan Lowe, D., & Smith, J. K. (2001). The expectation gap: Perceptual differences between auditors, jurors and students. Managerial Auditing Journal, 16(3), 145-150.
Garcia-Benau, M. A., & Humphrey, C. (1992). Beyond the audit expectations gap: learning from the experiences of Britain and Spain. European Accounting Review, 1(2), 303-331.
Gay, G., Schelluch, P., & Baines, A. (1998). Perceptions of messages conveyed by review and audit reports. Accounting, Auditing & Accountability Journal, 11(4), 472-494.
Gramling, A. A., Maletta, M. J., Schneider, A., & Church, B. K. (2004). The role of the internal audit function in corporate governance: A synthesis of the extant internal auditing literature and directions for future research. Journal of Accounting Literature, 23, 194.
Haniffa, R., & Hudaib, M. (2007). Locating audit expectations gap within a cultural context: The case of Saudi Arabia. Journal of International Accounting, Auditing and Taxation, 16(2), 179-206.
Hassink, H. F., Bollen, L. H., Meuwissen, R. H., & de Vries, M. J. (2009). Corporate fraud and the audit expectations gap: A study among business managers. Journal of International Accounting, Auditing and Taxation, 18(2), 85-100.
Humphrey, C., Moizer, P., & Turley, S. (1992). The audit expectations gap—plus ca change, plus c'est la meme chose?. Critical Perspectives on Accounting, 3(2), 137-161.
Lin, Z. J., & Chen, F. (2004). An empirical study of audit ‘expectation gap’in the People's Republic of China. International Journal of Auditing, 8(2), 93-115.
Munir Sidani, Y. (2007). The audit expectation gap: evidence from Lebanon. Managerial Auditing Journal, 22(3), 288-302.
Salehi, M., Mansoury, A., & Azary, Z. (2009). Audit independence and expectation gap: Empirical evidences from Iran. International Journal of Economics and Finance, 1(1), 165.
Siddiqui, J., Nasreen, T., & Choudhury-Lema, A. (2009). The audit expectations gap and the role of audit education: the case of an emerging economy. Managerial Auditing Journal, 24(6), 564-583.
Shaikh, J. M., & Talha, M. (2003). Credibility and expectation gap in reporting on uncertainties. Managerial auditing journal, 18(6/7), 517-529.
Chowdhury, R. R., Innes, J., & Kouhy, R. (2005). The public sector audit expectations gap in Bangladesh. Managerial Auditing Journal, 20(8), 893-908.
Chye Koh, H., & Woo, E. S. (1998). The expectation gap in auditing. Managerial Auditing Journal, 13(3), 147-154.
Frank, K. E., Jordan Lowe, D., & Smith, J. K. (2001). The expectation gap: Perceptual differences between auditors, jurors and students. Managerial Auditing Journal, 16(3), 145-150.
Garcia-Benau, M. A., & Humphrey, C. (1992). Beyond the audit expectations gap: learning from the experiences of Britain and Spain. European Accounting Review, 1(2), 303-331.
Gay, G., Schelluch, P., & Baines, A. (1998). Perceptions of messages conveyed by review and audit reports. Accounting, Auditing & Accountability Journal, 11(4), 472-494.
Gramling, A. A., Maletta, M. J., Schneider, A., & Church, B. K. (2004). The role of the internal audit function in corporate governance: A synthesis of the extant internal auditing literature and directions for future research. Journal of Accounting Literature, 23, 194.
Haniffa, R., & Hudaib, M. (2007). Locating audit expectations gap within a cultural context: The case of Saudi Arabia. Journal of International Accounting, Auditing and Taxation, 16(2), 179-206.
Hassink, H. F., Bollen, L. H., Meuwissen, R. H., & de Vries, M. J. (2009). Corporate fraud and the audit expectations gap: A study among business managers. Journal of International Accounting, Auditing and Taxation, 18(2), 85-100.
Humphrey, C., Moizer, P., & Turley, S. (1992). The audit expectations gap—plus ca change, plus c'est la meme chose?. Critical Perspectives on Accounting, 3(2), 137-161.
Lin, Z. J., & Chen, F. (2004). An empirical study of audit ‘expectation gap’in the People's Republic of China. International Journal of Auditing, 8(2), 93-115.
Munir Sidani, Y. (2007). The audit expectation gap: evidence from Lebanon. Managerial Auditing Journal, 22(3), 288-302.
Salehi, M., Mansoury, A., & Azary, Z. (2009). Audit independence and expectation gap: Empirical evidences from Iran. International Journal of Economics and Finance, 1(1), 165.
Siddiqui, J., Nasreen, T., & Choudhury-Lema, A. (2009). The audit expectations gap and the role of audit education: the case of an emerging economy. Managerial Auditing Journal, 24(6), 564-583.
Shaikh, J. M., & Talha, M. (2003). Credibility and expectation gap in reporting on uncertainties. Managerial auditing journal, 18(6/7), 517-529.