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The existence of audit expectation gap in Malaysia / Mohd Ariff Kasim and Siti Rosmaini Mohd Hanafi

This study is an extension of the authors’ previous study which was conducted at Universiti Tenaga Nasional (UNITEN) in 2005 on the effect of undergraduate audit education in reducing audit expectation gap. The present study aimed to provide greater empirical evidence on the existence of audit expe...

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Main Authors: Kasim, Mohd Ariff, Mohd Hanafi, Siti Rosmaini
Format: Article
Language:English
Published: Accounting Research Institute (ARI) & Faculty of Accountancy 2008
Online Access:https://ir.uitm.edu.my/id/eprint/197/3/197.pdf
https://ir.uitm.edu.my/id/eprint/197/
https://mar.uitm.edu.my/
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spelling my.uitm.ir.1972022-12-29T03:03:27Z https://ir.uitm.edu.my/id/eprint/197/ The existence of audit expectation gap in Malaysia / Mohd Ariff Kasim and Siti Rosmaini Mohd Hanafi Kasim, Mohd Ariff Mohd Hanafi, Siti Rosmaini This study is an extension of the authors’ previous study which was conducted at Universiti Tenaga Nasional (UNITEN) in 2005 on the effect of undergraduate audit education in reducing audit expectation gap. The present study aimed to provide greater empirical evidence on the existence of audit expectation gap in Malaysia. The methodology was developed based on Gramling and Schazberg’s (1996) study. Aninstrument of audit expectation gap was distributed to auditors, accountants and accounting educators in Malaysia to ascertain whether there was evidence on the existence of an audit expectation gap between these groups of respondents. The results indicated the existence of an audit expectation gap between auditors, accountants and accounting educators. Accounting Research Institute (ARI) & Faculty of Accountancy 2008-07 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/197/3/197.pdf The existence of audit expectation gap in Malaysia / Mohd Ariff Kasim and Siti Rosmaini Mohd Hanafi. (2008) Malaysian Accounting Review, 7 (1). pp. 89-106. ISSN 1675-4077 https://mar.uitm.edu.my/
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
description This study is an extension of the authors’ previous study which was conducted at Universiti Tenaga Nasional (UNITEN) in 2005 on the effect of undergraduate audit education in reducing audit expectation gap. The present study aimed to provide greater empirical evidence on the existence of audit expectation gap in Malaysia. The methodology was developed based on Gramling and Schazberg’s (1996) study. Aninstrument of audit expectation gap was distributed to auditors, accountants and accounting educators in Malaysia to ascertain whether there was evidence on the existence of an audit expectation gap between these groups of respondents. The results indicated the existence of an audit expectation gap between auditors, accountants and accounting educators.
format Article
author Kasim, Mohd Ariff
Mohd Hanafi, Siti Rosmaini
spellingShingle Kasim, Mohd Ariff
Mohd Hanafi, Siti Rosmaini
The existence of audit expectation gap in Malaysia / Mohd Ariff Kasim and Siti Rosmaini Mohd Hanafi
author_facet Kasim, Mohd Ariff
Mohd Hanafi, Siti Rosmaini
author_sort Kasim, Mohd Ariff
title The existence of audit expectation gap in Malaysia / Mohd Ariff Kasim and Siti Rosmaini Mohd Hanafi
title_short The existence of audit expectation gap in Malaysia / Mohd Ariff Kasim and Siti Rosmaini Mohd Hanafi
title_full The existence of audit expectation gap in Malaysia / Mohd Ariff Kasim and Siti Rosmaini Mohd Hanafi
title_fullStr The existence of audit expectation gap in Malaysia / Mohd Ariff Kasim and Siti Rosmaini Mohd Hanafi
title_full_unstemmed The existence of audit expectation gap in Malaysia / Mohd Ariff Kasim and Siti Rosmaini Mohd Hanafi
title_sort existence of audit expectation gap in malaysia / mohd ariff kasim and siti rosmaini mohd hanafi
publisher Accounting Research Institute (ARI) & Faculty of Accountancy
publishDate 2008
url https://ir.uitm.edu.my/id/eprint/197/3/197.pdf
https://ir.uitm.edu.my/id/eprint/197/
https://mar.uitm.edu.my/
_version_ 1753791936237404160
score 13.211869

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