The Determinants Of Client’s Audit Expectations Gap: A Study From Pakistan
Journal Title: International Journal of Business and Management Invention - Year 2018, Vol 7, Issue 8
Abstract
Audit, being a mandatory part of the disclosure of financial information towards the shareholders and other stakeholders, must accord to the client satisfaction. This satisfaction is compromised because of mismatch of expectation, called Audit Expectation Gap, from the view point of client. It is necessary, therefore, to explore the factors causing this gap to decrease. In this study a client perspective of the said problem is addressed through administering a questionnaire to the shareholders and directors of listed companies to explore the major factors causing the problem. Failure to detect errors and frauds found to be a significant contributor towards audit expectation gap in addition to the failure to detect illegal acts.
Authors and Affiliations
Khalid Hussain, Ahtasham Khalid, Adnan Ashraf
Keywords
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