Essays about: "Audit Expectation Gap"

Showing result 1 - 5 of 18 essays containing the words Audit Expectation Gap.

  1. 1. Audit Expectations Gap in the Swedish National Audit Office

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : Fanuel Kidane; Carlos Younan; [2022]
    Keywords : Audit; Audit expectation gap; Swedish National Audit Office; Supreme Audit Institution; Public auditor; public sector auditing; Media;

    Abstract : Background and Problem: The audit expectation gap is an interesting phenomenon whereseveral academics and researchers have studied this subject in the audit environment. However,in relation to the research conducted on the audit expectation gap in the private sector, a lack ofresearch exists on the audit expectation gap in the public sector. READ MORE

  2. 2. The Impact of the Pandemic of Covid-19 on the 'Audit Expectation Gap' - The Case of India

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Asha Harshavardhan Kittur; Salome Samniashvili; [2022]
    Keywords : Auditors; Users; ICAI; Audit; Expectation gap; Agency theory; Role theory; Attribution theory; Covid-19; Pandemic; India.; Business and Economics;

    Abstract : The purpose is to explore the impact of the Covid-19 pandemic on the AEG by exploring the perceptions of two groups namely, (i) auditors and (ii) the users of the audited financial statements. This research is conducted in the Indian context, meaning the participants of this study are Indian Chartered Accountants and users of financial statements. READ MORE

  3. 3. Should I stay or should I go? : A quantitativestudy of the staff well-being and turnover problem within the audit industry.

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Oscar Davidsson; Frida Falck; [2021]
    Keywords : Auditing; Audit Profession; Audit firm; Employee turnover; Job satisfaction; Well-being; Willingness to stay;

    Abstract : Purpose: The purpose of this thesis is to explain how individual and strategic firm-level factors, through well-being as a mediating factor, make audit employees more prone to stay within the profession as well as to provide a more holistic picture of why they stay.   Methodology: The study is built upon a positivistic standpoint with a deductive approach using a quantitative method where a survey was sent out to Swedish audit employees with at least three years of experience within the profession. READ MORE

  4. 4. Analysis of the Perspectives on the Construction of the Audit Expectation Gap concerning Fraud

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Verena Dorothea Zaun; Gabija Malikonyte; [2021]
    Keywords : Audit; Expectation Gap; Fraud; Regulatory Space; IAASB; Business and Economics;

    Abstract : The purpose of this thesis is to analyse the audit regulatory space with regard to fraud and discuss the elements of the expectation gap as constructed by the IAASB and its stakeholders. The research question is addressed by a qualitative approach, using Political Discourse Analysis, the concept of regulatory space and an analytical framework designed by the authors. READ MORE

  5. 5. The Changing Nature of the Audit Profession - Opportunities and Challenges with Digital Transformation and the Use of Audit Support Systems, Big Data and Data Analytics

    University essay from Göteborgs universitet/Graduate School

    Author : Gustaf Stensjö; [2020-07-01]
    Keywords : Auditing; Digital Transformation; Audit support systems; Big data; Data analytics;

    Abstract : This exploratory study aims to illustrate the changing nature of the audit profession by providing a comprehensive overview of the main challenges and opportunities that increasingly sophisticated audit support systems with more Big data and Data analytics capabilities induce upon the profession, and how these are addressed. The empirical findings are based on ten semi-structured interviews with eight different practitioners from the Big Four auditing firms, of which four are closely involved in the digitalisation and transformation processes at each respective firm. READ MORE