Audit Expectation Gap – Evidence in 21st Century
Author:
Mohammed Moin Uddin Reza & Md. Rezaul Karim
Abstract
Audit expectation gap has always been a captivating literature to study in the accounting and auditing philosophy. The first study on audit expectation gap was carried in 1974 and since then several literatures have been developing to identify the evidence of audit expectation gap in different responsibility centers of auditors proposing how to reduce the gap from different perspectives. As the scope of auditing is kind of defined by definitions, we tend to believe that the expectation gap must be reducing with the adoption of audit knowledge and practices over times which must be working from both the auditors’ and users of financial statements’ end. This paper aims to find out the evidence of audit expectation gap in the literatures concentrating majorly on the 21st century and summarizing the proposals made to reduce the existing expectation gap. Certain research gaps have been traced through the study of literatures which will create further avenues for the researchers of audit expectation gap to work on.
Key words: Audit, Expectation Gap, Audit Expectation Gap, AEG, Audit Literature.
| Title: |
Audit Expectation Gap – Evidence in 21st Century |
|---|---|
| Author: |
Mohammed Moin Uddin Reza & Md. Rezaul Karim |
| Journal Name: | International Journal of Science and Business |
| Website: | ijsab.com |
| ISSN: | ISSN 2520-4750 (Online), ISSN 2521-3040 (Print) |
| DOI: | https://doi.org/10.5281/zenodo.1495568 |
| Media: | Online & Print |
| Volume: | 2 |
| Issue: | 4 |
| Acceptance Date: | 24/11/2018 |
| Date of Publication: | 25/11/2018 |
| PDF URL: | https://ijsab.com/wp-content/uploads/293.pdf |
| Free download: | Available |
| Page: | 748-756 |
| First Page: | 748 |
| Last Page: | 756 |
| Current Status: | Published |
Cite This Article:
Mohammed Moin Uddin Reza & Md. Rezaul Karim (2018). Audit Expectation Gap – Evidence in 21st Century. International Journal of Science and Business, 2(4), 748-756. doi: https://doi.org/10.5281/zenodo.1495568
Retrieved from https://ijsab.com/wp-content/uploads/293.pdf
About Author
Mohammed Moin Uddin Reza (Corresponding Author), Lecturer, Department of Accounting & Information Systems, Bangladesh University of Professionals, Bangladesh.
Md. Rezaul Karim, Lecturer, Department of Accounting & Information Systems, University of Dhaka, Bangladesh
DOI: https://doi.org/10.5281/zenodo.1495568