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
Related Articles
- EP ID EP401150
- DOI -
- Views 140
- Downloads 0
Solution to Improve Level and Capacity of Technology in the Vietnam's Enterprises
Improving the technological level and capability of enterprises is one of the important factors that impacing to the technological innovation activities of enterprises, affecting the productivity, quality and competitive...
Effect of Strategic Planning on the Performance of Higher Educational Institutes
The study addresses the impact of strategic planning on the performance of higher education institutions implementing it on the Blue Nile University in the period between 2013 -2015 , the primary objective of this study...
The Effect of Using Computerized Accounting Information Systems on Reducing Production Costs in Jordanian Pharmaceutical Companies
The study aims to identify the effect of using Computerized accounting information systems,(CAIS) on reducing production costs in Jordanian pharmaceutical companies. The study sample consisted of 100 employees working in...
Macro-Economic Variables and Stock Prices in the Indian Power Sector
This research paper is an attempt to evaluate the Indian power sector by conducting a simple correlation analysis and multiple regression analysis over a period of eight years from 2011 to 2018. In this research paper we...
Effect of the Implementation of Asean China Free Trade AREA (ACFTA) on the Import of Batik Textile Products in Indonesia Year 1998 - 2014
ACFTA affect many economic trade sectors in Indonesia either from the Import, Export as well as the state's finances and its policies. The objective of free trade around the world is more on looking at the benefits to bo...