An empirical investigation of the audit expectation gap: Evidence from Cameroon
نویسندگان
چکیده
Although the audit expectation gap has been subject to substantial research over past two decades, it remains a controversial issue for profession. This study, therefore, examines existence of an in Cameroon between auditors and users (accountants, bankers, investors), assesses dimensions gap, relates findings prior on gap. A survey questionnaire capturing fifteen semantic different belief statements five-point Likert scale was filled by respondents (n=365). The addressed issues concerning auditors’ duties, consistency usefulness audits audited account. results indicate significant evidence (α = 0.05) accountability prevent as well detect fraud maintain soundness internal control systems, related auditors' objectivity impartiality. An equally observed regarding trustworthiness whether accounts obviously articulated degree guarantee work performed auditors. We mainly recommend establishment informative educational platform aimed at keeping abreast responsibilities. These serve critical reference point policymakers regulators interested enhancing quality reliability other developing economies exhibiting similar regulatory socio-economic characteristics Cameroon. Key words: Auditing, auditors, cameroon, expectation, perception, users.
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ژورنال
عنوان ژورنال: Journal of Accounting and Taxation
سال: 2021
ISSN: ['2141-6664']
DOI: https://doi.org/10.5897/jat2021.0485