How to cite this paper
Hieu, P & Hoai, N. (2022). A new method for measuring audit expectation gap.Accounting, 8(3), 367-374.
Refrences
American Institute of Certified Public Accountants AICPA (1993). The expectation gap standards. New York. Available at: https://egrove.olemiss.edu/cgi/viewcontent.cgi?article=1068&context=aicpa_assoc
Cohen Commission (1978). Report of the Commission on Auditors’ Responsibilities; Conclusions and Recommendations. New York: American Institute of Certified Public Accountants. Available at: https://core.ac.uk/download/pdf/335347208.pdf
Epstein, M. J & Geiger, M. A. (1994). Investor views of audit assurance: re¬cent evidence of the expectation gap. Journal of Accountancy, 1, 60–66.
Guy, D. M., & Sullivan D (1988). The Expectation Gap Auditing Standards. Journal of Accountancy, 165(4), 36-44.
Hassink, H. F.D., Bollen, L. H., Meuwissen, R. H. G. & de Vries, M. J. (2009). Corporate fraud and audit expectation gap: A study among business managers. Journal of International Accounting, Auditing and Taxation, 18, 85-100. DOI:10.1016/j.intaccaudtax.2009.05.003
He, J. (2010). The research of audit expectation gap. PhD dissertation DongBei CaiJing University.
Institute of Chartered accountants in England and Wales ICAEW (2005). Agency theory and the role of audit. Available at: https://www.icaew.com/-/media/corporate/files/technical/audit-and-assurance/audit-quality/audit-quality-forum-fundamentals/fundamentals-agency-theory-and-the-role-of-audit.ashx.
Jensen, M. & Meckling, W. (1976). Theory of a firm: managerial behaviour, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. DOI: 10.1016/0304-405X(76)90026-X
Jennings, M., Kneer, D.C., & Reckers, P.M.J. (1993). The significance of au¬dit decision aids and pre-case jurist’s attitude on perceptions of audit firm culpability and liability. Contemporary Accounting Research, 9(2), 489–507. DOI: 10.1111/j.1911-3846.1993.tb00894.x
Liggio, C. (1974). The expectation gap: The accountant’s Waterloo. Journal of Contemporary Business, 3(3), 27–44.
Limperg, T. (1926). The accountant’s Certificate in Connection with the Accountant’s Responsibilities. Proceeding, Het International Accountants congress (Musses J., Purmerend, 1926; republished by Arno Press, New York, 1980), 85-104.
Litjens, R., van Buuren, J. & Vergoossen, R. (2015). Addressing information needs to reduce the audit expectation gap: Evidence from Dutch bankers, audited companies and auditors. International Journal of Auditing, 19, 267-281. DOI:10.1111/ijau.12042.
MacDonald Commission CICA (1988). Report of the commission to study the public's expectation of audits. Toronto: CICA. Available at: https://wamacdonald.com/wp-content/uploads/2014/07/Macdonald-Commission-Report-June-1988.pdf.
McEnroe, J.E., & Martens, S.C. (2001). Auditors’ and investors’ percep¬tions of the “expectation gap”. Accounting Horizons, 15(4), 345– 358. DOI:10.2308/acch.2001.15.4.345
Monroe, G. S., & Woodliff, D. R. (1993). The effect of education on the audit expectation gap. Accounting and Finance, 33(1), 61–78. DOI:10.1111/j.1467-629X.1993.tb00195.x
Porter, B. (1993). An empirical study of the audit expectation-per¬formance gap. Accounting and Business Research, 24(93), 49–68. DOI:10.1080/00014788.1993.9729463
Porter, B., Simon, J. & Hatherly, D. (2005). Principles of External Auditing. John Wiley & Sons Ltd, New York.
Cohen Commission (1978). Report of the Commission on Auditors’ Responsibilities; Conclusions and Recommendations. New York: American Institute of Certified Public Accountants. Available at: https://core.ac.uk/download/pdf/335347208.pdf
Epstein, M. J & Geiger, M. A. (1994). Investor views of audit assurance: re¬cent evidence of the expectation gap. Journal of Accountancy, 1, 60–66.
Guy, D. M., & Sullivan D (1988). The Expectation Gap Auditing Standards. Journal of Accountancy, 165(4), 36-44.
Hassink, H. F.D., Bollen, L. H., Meuwissen, R. H. G. & de Vries, M. J. (2009). Corporate fraud and audit expectation gap: A study among business managers. Journal of International Accounting, Auditing and Taxation, 18, 85-100. DOI:10.1016/j.intaccaudtax.2009.05.003
He, J. (2010). The research of audit expectation gap. PhD dissertation DongBei CaiJing University.
Institute of Chartered accountants in England and Wales ICAEW (2005). Agency theory and the role of audit. Available at: https://www.icaew.com/-/media/corporate/files/technical/audit-and-assurance/audit-quality/audit-quality-forum-fundamentals/fundamentals-agency-theory-and-the-role-of-audit.ashx.
Jensen, M. & Meckling, W. (1976). Theory of a firm: managerial behaviour, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. DOI: 10.1016/0304-405X(76)90026-X
Jennings, M., Kneer, D.C., & Reckers, P.M.J. (1993). The significance of au¬dit decision aids and pre-case jurist’s attitude on perceptions of audit firm culpability and liability. Contemporary Accounting Research, 9(2), 489–507. DOI: 10.1111/j.1911-3846.1993.tb00894.x
Liggio, C. (1974). The expectation gap: The accountant’s Waterloo. Journal of Contemporary Business, 3(3), 27–44.
Limperg, T. (1926). The accountant’s Certificate in Connection with the Accountant’s Responsibilities. Proceeding, Het International Accountants congress (Musses J., Purmerend, 1926; republished by Arno Press, New York, 1980), 85-104.
Litjens, R., van Buuren, J. & Vergoossen, R. (2015). Addressing information needs to reduce the audit expectation gap: Evidence from Dutch bankers, audited companies and auditors. International Journal of Auditing, 19, 267-281. DOI:10.1111/ijau.12042.
MacDonald Commission CICA (1988). Report of the commission to study the public's expectation of audits. Toronto: CICA. Available at: https://wamacdonald.com/wp-content/uploads/2014/07/Macdonald-Commission-Report-June-1988.pdf.
McEnroe, J.E., & Martens, S.C. (2001). Auditors’ and investors’ percep¬tions of the “expectation gap”. Accounting Horizons, 15(4), 345– 358. DOI:10.2308/acch.2001.15.4.345
Monroe, G. S., & Woodliff, D. R. (1993). The effect of education on the audit expectation gap. Accounting and Finance, 33(1), 61–78. DOI:10.1111/j.1467-629X.1993.tb00195.x
Porter, B. (1993). An empirical study of the audit expectation-per¬formance gap. Accounting and Business Research, 24(93), 49–68. DOI:10.1080/00014788.1993.9729463
Porter, B., Simon, J. & Hatherly, D. (2005). Principles of External Auditing. John Wiley & Sons Ltd, New York.