Purpose – The paper seeks to respond to calls by Jones for more studies exploring the possibility of operationalising accounting for biodiversity. Design/methodology/approach – Archival data are used to produce a natural inventory report for the Sundarbans, the world’s largest mangrove forest declared as a World Heritage site by UNESCO in 2007. Findings – The study extends prior re…
The purpose of this paper is to investigate the effect of audit education in reducing the audit expectations gap (AEG) in an emerging economy, namely Bangladesh. Design/methodology/approach – Mann-Whitney test results of questionnaire survey responses indicate the presence of a significant AEG between auditors, bankers, and students, especially in the area of audit responsibility. Findin…