Government Audit Quality: Audit Expectation – Performance Gap
نویسندگان
چکیده
This paper seeks to explore the audit expectation and performance gap in Indonesian government audit. research utilized a qualitative approach involving three methods of data collection namely interviews, focus group discussions, document analysis with total 32 auditors Supreme Audit Institution (BPK-RI). The from all were analyzed through thematic framework. found that there are types occur context quality deficient performance, standards, reasonableness gap.
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ژورنال
عنوان ژورنال: Asian journal of economics, business and accounting
سال: 2022
ISSN: ['2456-639X']
DOI: https://doi.org/10.9734/ajeba/2022/v22i23881