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Audit expectation gap and loan decision performance of bank officers in Iran

This study examines the effect of accounting knowledge and experiences of Iranian bank officers on the audit expectation gap, and investigates whether the gap mediates (or explains) the individual factor-loan decision performance relationship. Copies of a structured questionnaire were distributed to...

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Main Authors: Noghondari, Amirhossein Taebi, Foong, Soon Yau
Format: Article
Language:English
Published: Inderscience Publishers 2009
Online Access:http://psasir.upm.edu.my/id/eprint/13330/1/Audit%20expectation%20gap%20and%20loan%20decision%20performance%20of%20bank%20officers%20in%20Iran.pdf
http://psasir.upm.edu.my/id/eprint/13330/
http://www.inderscience.com/info/inarticle.php?artid=26630
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spelling my.upm.eprints.133302016-01-26T02:23:05Z http://psasir.upm.edu.my/id/eprint/13330/ Audit expectation gap and loan decision performance of bank officers in Iran Noghondari, Amirhossein Taebi Foong, Soon Yau This study examines the effect of accounting knowledge and experiences of Iranian bank officers on the audit expectation gap, and investigates whether the gap mediates (or explains) the individual factor-loan decision performance relationship. Copies of a structured questionnaire were distributed to 113 loan officers from five large commercial banks in Iran and responses of 111 bank officers were analysed. The results show the existence of a fairly large audit expectation gap among the Iranian bank loan officers, and accounting knowledge was found to significantly mitigate the extent of the gap. More importantly, this study found a highly significant negative relationship between the audit expectation gap and loan decision performance of the Iranian bank officers. Further analyses indicate that the audit expectation gap fully mediates the individual knowledge-performance relationship. The findings of this study have important policy implications for recruitment and training of the bank officers. Inderscience Publishers 2009 Article PeerReviewed application/pdf en http://psasir.upm.edu.my/id/eprint/13330/1/Audit%20expectation%20gap%20and%20loan%20decision%20performance%20of%20bank%20officers%20in%20Iran.pdf Noghondari, Amirhossein Taebi and Foong, Soon Yau (2009) Audit expectation gap and loan decision performance of bank officers in Iran. International Journal of Accounting, Auditing and Performance Evaluation, 5 (3). pp. 310-328. ISSN 1740-8008; ESSN: 1740-8016 http://www.inderscience.com/info/inarticle.php?artid=26630 10.1504/IJAAPE.2009.026630
institution Universiti Putra Malaysia
building UPM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Putra Malaysia
content_source UPM Institutional Repository
url_provider http://psasir.upm.edu.my/
language English
description This study examines the effect of accounting knowledge and experiences of Iranian bank officers on the audit expectation gap, and investigates whether the gap mediates (or explains) the individual factor-loan decision performance relationship. Copies of a structured questionnaire were distributed to 113 loan officers from five large commercial banks in Iran and responses of 111 bank officers were analysed. The results show the existence of a fairly large audit expectation gap among the Iranian bank loan officers, and accounting knowledge was found to significantly mitigate the extent of the gap. More importantly, this study found a highly significant negative relationship between the audit expectation gap and loan decision performance of the Iranian bank officers. Further analyses indicate that the audit expectation gap fully mediates the individual knowledge-performance relationship. The findings of this study have important policy implications for recruitment and training of the bank officers.
format Article
author Noghondari, Amirhossein Taebi
Foong, Soon Yau
spellingShingle Noghondari, Amirhossein Taebi
Foong, Soon Yau
Audit expectation gap and loan decision performance of bank officers in Iran
author_facet Noghondari, Amirhossein Taebi
Foong, Soon Yau
author_sort Noghondari, Amirhossein Taebi
title Audit expectation gap and loan decision performance of bank officers in Iran
title_short Audit expectation gap and loan decision performance of bank officers in Iran
title_full Audit expectation gap and loan decision performance of bank officers in Iran
title_fullStr Audit expectation gap and loan decision performance of bank officers in Iran
title_full_unstemmed Audit expectation gap and loan decision performance of bank officers in Iran
title_sort audit expectation gap and loan decision performance of bank officers in iran
publisher Inderscience Publishers
publishDate 2009
url http://psasir.upm.edu.my/id/eprint/13330/1/Audit%20expectation%20gap%20and%20loan%20decision%20performance%20of%20bank%20officers%20in%20Iran.pdf
http://psasir.upm.edu.my/id/eprint/13330/
http://www.inderscience.com/info/inarticle.php?artid=26630
_version_ 1643825299734921216
score 13.211869

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