e-journal

The audit expectations gap and the role of audit education:the case of an emerging economy

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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.
Findings – The paper finds evidence that audit education significantly reduces the AEG, especially
in the area of audit reliability. However, results also indicate that although the introduction of
accounting scandal cases in the auditing curricula creates interest amongst the students, it also creates
some unreasonable expectation regarding audit responsibility.
Originality/value – The paper contributes to the existing literature by presenting evidence of the
effects of both traditional and case-based auditing education on reducing the AEG in an emerging
economy context.

Keywords Expectation, Bangladesh, Auditing, Accounting, Education

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Ketersediaan

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Informasi Detail

Judul Seri

Managerial Auditing Journal

No. Panggil

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Penerbit

: Emerald Group., 2009

Deskripsi Fisik

Managerial Auditing Journal Vol. 24 No. 6, 2009

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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