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: | , |
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| Format: | Article |
| Language: | en |
| Published: |
Accounting Research Institute (ARI) & Faculty of Accountancy
2008
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| 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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| author | Kasim, Mohd Ariff Mohd Hanafi, Siti Rosmaini |
| author_facet | Kasim, Mohd Ariff Mohd Hanafi, Siti Rosmaini |
| author_sort | Kasim, Mohd Ariff |
| building | Tun Abdul Razak Library |
| collection | Institutional Repository |
| content_provider | Universiti Teknologi Mara |
| content_source | UiTM Institutional Repository |
| continent | Asia |
| country | Malaysia |
| 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 |
| id | my.uitm.ir-197 |
| institution | Universiti Teknologi Mara |
| language | en |
| publishDate | 2008 |
| publisher | Accounting Research Institute (ARI) & Faculty of Accountancy |
| record_format | eprints |
| 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 mar 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 <https://ir.uitm.edu.my/view/publication/Malaysian_Accounting_Review/>, 7 (1). pp. 89-106. ISSN 1675-4077 https://mar.uitm.edu.my/ |
| spellingShingle | Kasim, Mohd Ariff Mohd Hanafi, Siti Rosmaini The existence of audit expectation gap in Malaysia / Mohd Ariff Kasim and Siti Rosmaini Mohd Hanafi |
| title | 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_short | 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 |
| 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/ |
| url_provider | http://ir.uitm.edu.my/ |