How to cite this paper
Al-Dhubaibi, A. (2020). Auditors’ responsibility for fraud detection: Views of auditors, preparers, and users of financial statements in Saudi Arabia.Accounting, 6(3), 279-290.
Refrences
Adeyemi, S. B., & Uadiale, O. M. (2011). An empirical investigation of the audit expectation gap in Nigeria. African Journal of Business Management, 5(19), 7964-7971.
Alleyne, P., & Howard, M. (2005). An exploratory study of auditors’ responsibility for fraud detection in Barbados. Managerial Auditing Journal, 20(3), 284-303.
Almer, E., & Brody, R. G. (2002). An empirical investigation of context-dependent communications between auditors and bankers. Managerial Auditing Journal, 17(8), 478-486.
Anderson, B., Maletta, M., & Wright, A. (1998). Perceptions of auditor responsibility: Views of the judiciary and the profession. International Journal of Auditing, 2(3), 215-232.
Azham, Ali, M., Teck Heang, L., Mohamad, R., & Ojo, M. (2008). Internship and audit expectation gap among undergraduate students in Universiti Utara Malaysia. Journal of Financial Reporting and Accounting, 6(1), 55-74.
Baron, C. D., Johnson, D. A., Searfoss, D. G., & Smith, C. H. (1977). Uncovering corporate irregularities: Are we closeing the expectation gap? Journal of Accountancy (pre-1986), 144(000004), 56.
Best, P. J., Buckby, S., & Tan, C. (2001). Evidence of the audit expectation gap in Singapore. Managerial Auditing Journal, 16(3), 134-144.
Bierstaker, J. L., Brody, R. G., & Pacini, C. (2006). Accountants' perceptions regarding fraud detection and prevention methods. Managerial Auditing Journal, 21(5), 520-535.
Campbell, D. R., & Michenzi, A. R. (1987). Revising the Audit Report: A Response to the Expectation Gap [2]. The CPA Journal, 57(4), 34.
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.
De Muylder, J., Hardies, K., & Breesch, D. (2012). The expectations gap: Two remedies investigated. Available at SSRN 2190404.
Devi, A., & Devi, S. (2014). Audit expectation gap between auditors and users of financial statements. European Journal of Business and Management, 6(14), 75-82.
Dewing, I. P., & Russell, P. O. (2002). UK fund managers, audit regulation and the new accountancy foundation: towards a narrowing of the audit expectations gap? Managerial Auditing Journal, 17(9), 537-545.
Dixon, R., Woodhead, A., & Sohliman, M. (2006). An investigation of the expectation gap in Egypt. Managerial Auditing Journal, 21(3), 293-302.
Enes, E., de Almeida, B., da Silva, A., Carvalho, F., & Simões, J. (2016). Education as a contribution to reduce the audit expectation gap: the Portuguese case. Tékhne, 14(1), 10-19.
Fadzly, M. N., & Ahmad, Z. (2004). Audit expectation gap: The case of Malaysia. Managerial Auditing Journal, 19(7), 897-915.
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.
Fulop, M. T., Tiron-Tudor, A., & Cordos, G. S. (2019). Audit education role in decreasing the expectation gap. Journal of Education for Business, 94(5), 306-313.
Gonthier‐Besacier, N., Hottegindre, G., & Fine‐Falcy, S. (2016). Audit Quality Perception: Beyond the ‘Role‐Perception Gap’. International Journal of Auditing, 20(2), 186-201.
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.
Hogan, C. E., Rezaee, Z., Riley Jr, R. A., & Velury, U. K. (2008). Financial statement fraud: Insights from the academic literature. Auditing: A Journal of Practice & Theory, 27(2), 231-252.
Huang, S. Y., Lin, C.-C., Chiu, A.-A., & Yen, D. C. (2017). Fraud detection using fraud triangle risk factors. Information Systems Frontiers, 19(6), 1343-1356.
Humphrey, C. (1997). Debating audit expectations. Current Issues in Auditing, 3, 3-30.
Humphrey, C., Moizer, P., & Turley, S. (1992). The audit expectations gap in the United Kingdom: Research Board, Institute of Chartered Accountants in England and Wales.
Humphrey, C., Moizer, P., & Turley, S. (1993). The audit expectations gap in Britain: An empirical investigation. Accounting and Business Research, 23(sup1), 395-411.
Jennings, M. M., Reckers, P. M., & Kneer, D. C. (1991). The auditor's dilemma: The incongruous judicial notions of the auditing profession and actual auditor practice. Legal Abbreviations and Acronymslegal, 29, 99.
Kasim, M. A., & Hanafi, S. R. M. (2008). The existence of audit expectation gap in Malaysia. Management & Accounting Review (MAR), 7(1), 89-106.
Kassem, R. (2018). Exploring external auditors’ perceptions of the motivations behind management fraud in Egypt–a mixed methods approach. Managerial Auditing Journal, 33(1), 16-34.
Köse, Y., & Erdogan, S. (2015). The audit expectations gap in Turkey. Muhasebe ve Finansman Dergisi(67).
Kumari, J., Ajward, A., & Dissabandara, D. (2017). The Audit Expectations Gap and the Role of Audit Education: Evidence from Sri Lanka. Vidyodaya Journal of Management, 3(1).
Lee, T., Ali, A. M., & Bien, D. (2009). Towards an Understanding of the Audit Expectation Gap. ICFAI Journal of Audit Practice, 6(1).
Lee, T., & Azham, M. A. (2008). The Evolving Role of Auditors: Where do we go from here. Accountants today, 3, 18-22.
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.
Manson, S., & Zaman, M. (2001). AUDITOR COMMUNICATION IN AN EVOLVING ENVIRONMENT: GOING BEYOND SAS 600 AUDITORS’REPORTS ON FINANCIAL STATEMENTS. The British Accounting Review, 33(2), 113-136.
Masoud, N. (2017). Audit Expectation Gap among Undergraduate Accounting Students at Jordanian Universities. The Journal of Private Equity, 20(2), 73-89.
McEnroe, J. E., & Martens, S. C. (2001). Auditors' and investors' perceptions of the “expectation gap”. Accounting Horizons, 15(4), 345-358.
Md Ali, A., Lee, T., & Gloeck, J. D. (2009). The audit expectation gap in Malaysia: an investigation into its causes and remedies. Southern African Journal of Accountability and Auditing Research, 9(1), 57-88.
Monroe, G. S., & Woodliff, D. R. (1993). The effect of education on the audit expectation gap. Accounting & Finance, 33(1), 61-78.
Monroe, G. S., & Woodliff, D. R. (1994). An empirical investigation of the audit expectation gap: Australian evidence. Accounting & Finance, 34(1), 47-74.
Munir Sidani, Y. (2007). The audit expectation gap: evidence from Lebanon. Managerial Auditing Journal, 22(3), 288-302.
Noghondari, A. T., & Foong, S.-Y. (2013). Antecedents and consequences of audit expectation gap: Evidence from the banking sector in Malaysia. Managerial Auditing Journal, 28(5), 384-406.
Onulaka, P. N. (2014). Effect of Audit Expectation Gap in Nigerian Capital Market. International Journal of Accounting and Financial Reporting, 4(2), 294.
Porter, B. A. (1993). An empirical study of the audit expectation-performance gap. Accounting and Business Research, 24(93), 49-68.
Porter, B. A., Ó hÓgartaigh, C., & Baskerville, R. (2012). Audit Expectation‐Performance Gap Revisited: Evidence from New Zealand and the United Kingdom. Part 1: The Gap in New Zealand and the United Kingdom in 2008. International Journal of Auditing, 16(2), 101-129.
Pourheydari, O., & Abousaiedi, M. (2011). An empirical investigation of the audit expectations gap in Iran. Journal of Islamic Accounting and Business Research, 2(1), 63-76.
Rehana, F. (2010). An Empirical Study on Audit Expectation Gap: Role of Auditing Education in Bangladesh.
Ruhnke, K., & Schmidt, M. (2014). The audit expectation gap: existence, causes, and the impact of changes. Accounting and Business Research, 44(5), 572-601.
Salehi, M. (2011). Audit expectation gap: Concept, nature and trace. African Journal of Business Management, 5(21), 8376-8392.
Schelluch, P., & Gay, G. (2006). Assurance provided by auditors’ reports on prospective financial information: implications for the expectation gap. Accounting & Finance, 46(4), 653-676.
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.
Sikka, P., Puxty, A., Willmott, H., & Cooper, C. (1998). The impossibility of eliminating the expectations gap: some theory and evidence. Critical perspectives on accounting, 9(3), 299-330.
Smith, M., Haji Omar, N., Iskandar Zulkarnain Sayd Idris, S., & Baharuddin, I. (2005). Auditors' perception of fraud risk indicators: Malaysian evidence. Managerial Auditing Journal, 20(1), 73-85.
Alleyne, P., & Howard, M. (2005). An exploratory study of auditors’ responsibility for fraud detection in Barbados. Managerial Auditing Journal, 20(3), 284-303.
Almer, E., & Brody, R. G. (2002). An empirical investigation of context-dependent communications between auditors and bankers. Managerial Auditing Journal, 17(8), 478-486.
Anderson, B., Maletta, M., & Wright, A. (1998). Perceptions of auditor responsibility: Views of the judiciary and the profession. International Journal of Auditing, 2(3), 215-232.
Azham, Ali, M., Teck Heang, L., Mohamad, R., & Ojo, M. (2008). Internship and audit expectation gap among undergraduate students in Universiti Utara Malaysia. Journal of Financial Reporting and Accounting, 6(1), 55-74.
Baron, C. D., Johnson, D. A., Searfoss, D. G., & Smith, C. H. (1977). Uncovering corporate irregularities: Are we closeing the expectation gap? Journal of Accountancy (pre-1986), 144(000004), 56.
Best, P. J., Buckby, S., & Tan, C. (2001). Evidence of the audit expectation gap in Singapore. Managerial Auditing Journal, 16(3), 134-144.
Bierstaker, J. L., Brody, R. G., & Pacini, C. (2006). Accountants' perceptions regarding fraud detection and prevention methods. Managerial Auditing Journal, 21(5), 520-535.
Campbell, D. R., & Michenzi, A. R. (1987). Revising the Audit Report: A Response to the Expectation Gap [2]. The CPA Journal, 57(4), 34.
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.
De Muylder, J., Hardies, K., & Breesch, D. (2012). The expectations gap: Two remedies investigated. Available at SSRN 2190404.
Devi, A., & Devi, S. (2014). Audit expectation gap between auditors and users of financial statements. European Journal of Business and Management, 6(14), 75-82.
Dewing, I. P., & Russell, P. O. (2002). UK fund managers, audit regulation and the new accountancy foundation: towards a narrowing of the audit expectations gap? Managerial Auditing Journal, 17(9), 537-545.
Dixon, R., Woodhead, A., & Sohliman, M. (2006). An investigation of the expectation gap in Egypt. Managerial Auditing Journal, 21(3), 293-302.
Enes, E., de Almeida, B., da Silva, A., Carvalho, F., & Simões, J. (2016). Education as a contribution to reduce the audit expectation gap: the Portuguese case. Tékhne, 14(1), 10-19.
Fadzly, M. N., & Ahmad, Z. (2004). Audit expectation gap: The case of Malaysia. Managerial Auditing Journal, 19(7), 897-915.
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.
Fulop, M. T., Tiron-Tudor, A., & Cordos, G. S. (2019). Audit education role in decreasing the expectation gap. Journal of Education for Business, 94(5), 306-313.
Gonthier‐Besacier, N., Hottegindre, G., & Fine‐Falcy, S. (2016). Audit Quality Perception: Beyond the ‘Role‐Perception Gap’. International Journal of Auditing, 20(2), 186-201.
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.
Hogan, C. E., Rezaee, Z., Riley Jr, R. A., & Velury, U. K. (2008). Financial statement fraud: Insights from the academic literature. Auditing: A Journal of Practice & Theory, 27(2), 231-252.
Huang, S. Y., Lin, C.-C., Chiu, A.-A., & Yen, D. C. (2017). Fraud detection using fraud triangle risk factors. Information Systems Frontiers, 19(6), 1343-1356.
Humphrey, C. (1997). Debating audit expectations. Current Issues in Auditing, 3, 3-30.
Humphrey, C., Moizer, P., & Turley, S. (1992). The audit expectations gap in the United Kingdom: Research Board, Institute of Chartered Accountants in England and Wales.
Humphrey, C., Moizer, P., & Turley, S. (1993). The audit expectations gap in Britain: An empirical investigation. Accounting and Business Research, 23(sup1), 395-411.
Jennings, M. M., Reckers, P. M., & Kneer, D. C. (1991). The auditor's dilemma: The incongruous judicial notions of the auditing profession and actual auditor practice. Legal Abbreviations and Acronymslegal, 29, 99.
Kasim, M. A., & Hanafi, S. R. M. (2008). The existence of audit expectation gap in Malaysia. Management & Accounting Review (MAR), 7(1), 89-106.
Kassem, R. (2018). Exploring external auditors’ perceptions of the motivations behind management fraud in Egypt–a mixed methods approach. Managerial Auditing Journal, 33(1), 16-34.
Köse, Y., & Erdogan, S. (2015). The audit expectations gap in Turkey. Muhasebe ve Finansman Dergisi(67).
Kumari, J., Ajward, A., & Dissabandara, D. (2017). The Audit Expectations Gap and the Role of Audit Education: Evidence from Sri Lanka. Vidyodaya Journal of Management, 3(1).
Lee, T., Ali, A. M., & Bien, D. (2009). Towards an Understanding of the Audit Expectation Gap. ICFAI Journal of Audit Practice, 6(1).
Lee, T., & Azham, M. A. (2008). The Evolving Role of Auditors: Where do we go from here. Accountants today, 3, 18-22.
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.
Manson, S., & Zaman, M. (2001). AUDITOR COMMUNICATION IN AN EVOLVING ENVIRONMENT: GOING BEYOND SAS 600 AUDITORS’REPORTS ON FINANCIAL STATEMENTS. The British Accounting Review, 33(2), 113-136.
Masoud, N. (2017). Audit Expectation Gap among Undergraduate Accounting Students at Jordanian Universities. The Journal of Private Equity, 20(2), 73-89.
McEnroe, J. E., & Martens, S. C. (2001). Auditors' and investors' perceptions of the “expectation gap”. Accounting Horizons, 15(4), 345-358.
Md Ali, A., Lee, T., & Gloeck, J. D. (2009). The audit expectation gap in Malaysia: an investigation into its causes and remedies. Southern African Journal of Accountability and Auditing Research, 9(1), 57-88.
Monroe, G. S., & Woodliff, D. R. (1993). The effect of education on the audit expectation gap. Accounting & Finance, 33(1), 61-78.
Monroe, G. S., & Woodliff, D. R. (1994). An empirical investigation of the audit expectation gap: Australian evidence. Accounting & Finance, 34(1), 47-74.
Munir Sidani, Y. (2007). The audit expectation gap: evidence from Lebanon. Managerial Auditing Journal, 22(3), 288-302.
Noghondari, A. T., & Foong, S.-Y. (2013). Antecedents and consequences of audit expectation gap: Evidence from the banking sector in Malaysia. Managerial Auditing Journal, 28(5), 384-406.
Onulaka, P. N. (2014). Effect of Audit Expectation Gap in Nigerian Capital Market. International Journal of Accounting and Financial Reporting, 4(2), 294.
Porter, B. A. (1993). An empirical study of the audit expectation-performance gap. Accounting and Business Research, 24(93), 49-68.
Porter, B. A., Ó hÓgartaigh, C., & Baskerville, R. (2012). Audit Expectation‐Performance Gap Revisited: Evidence from New Zealand and the United Kingdom. Part 1: The Gap in New Zealand and the United Kingdom in 2008. International Journal of Auditing, 16(2), 101-129.
Pourheydari, O., & Abousaiedi, M. (2011). An empirical investigation of the audit expectations gap in Iran. Journal of Islamic Accounting and Business Research, 2(1), 63-76.
Rehana, F. (2010). An Empirical Study on Audit Expectation Gap: Role of Auditing Education in Bangladesh.
Ruhnke, K., & Schmidt, M. (2014). The audit expectation gap: existence, causes, and the impact of changes. Accounting and Business Research, 44(5), 572-601.
Salehi, M. (2011). Audit expectation gap: Concept, nature and trace. African Journal of Business Management, 5(21), 8376-8392.
Schelluch, P., & Gay, G. (2006). Assurance provided by auditors’ reports on prospective financial information: implications for the expectation gap. Accounting & Finance, 46(4), 653-676.
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.
Sikka, P., Puxty, A., Willmott, H., & Cooper, C. (1998). The impossibility of eliminating the expectations gap: some theory and evidence. Critical perspectives on accounting, 9(3), 299-330.
Smith, M., Haji Omar, N., Iskandar Zulkarnain Sayd Idris, S., & Baharuddin, I. (2005). Auditors' perception of fraud risk indicators: Malaysian evidence. Managerial Auditing Journal, 20(1), 73-85.