Audit Education as an Effective Tool for Narrowing Audit Expectation Gap: Evidence from Literature Review

Quantifying Audit Expectation Gap: A New approach to Measuring Expectation Gap

The main objective of the study is at fi rst identifying the expectation gap about audit responsibility and the second quantifying the expectation gap in Iran. In order to collecting data, a questionnaire designed and developed between auditors and investors. Collected data analyzed by employing non-parametric statistics test. The results show that there is expectation gap between auditors and ...

Investor Views of Audit Assurance: Recent Evidence of the Expectation Gap

Effective audit in general practice: a method for systematically developing audit protocols containing evidence-based review criteria.

Though many general practitioners (GPs) now take part in audit, there is still concern about the extent to which participation in audit leads to improvements in practice. Improved methods are needed for the incorporation of research evidence into criteria for use in audit. In this paper, a six-stage systematic method is described for developing audit protocols containing prioritized evidence-ba...

Reviewing audit: barriers and facilitating factors for effective clinical audit.

OBJECTIVE To review the literature on the benefits and disadvantages of clinical and medical audit, and to assess the main facilitators and barriers to conducting the audit process. DESIGN A comprehensive literature review was undertaken through a thorough review of Medline and CINAHL databases using the keywords of "audit", "audit of audits", and "evaluation of audits" and a handsearch of th...

The Impact of Audit Quality on Earnings Management: An Experimental Study with Evidence from IPO

According to a method of earnings management activities that administrators can manage reported earnings from the definition of real activity. In particular they can be located across time and activities in a way that accounting period to achieve a certain revenue target. Conservative attitudes of auditors in presenting their views about the independence of the auditor can considered as a remar...