Fraud Detection and Audit Expectation Gap: Empirical Evidence from Iranian Bankers

Evidence of Fraud, Audit Risk and Audit Liability Regimes

We investigate the effectiveness of proportionate liability in reducing the probability of fraud and audit risk relative to joint and several liability in two strategic audit settings: one that provides conclusive evidence of fraud and one that provides inconclusive evidence of fraud. In both settings the auditor makes an audit effort choice, but in the second setting the auditor also evaluates...

Quantifying Audit Expectation Gap: A New approach to Measuring Expectation Gap

The main objective of the study is at fi rst identifying the expectation gap about audit responsibility and the second quantifying the expectation gap in Iran. In order to collecting data, a questionnaire designed and developed between auditors and investors. Collected data analyzed by employing non-parametric statistics test. The results show that there is expectation gap between auditors and ...

Exploring expectation gap among independent auditors' points of view and university students about importance of fraud risk components

The purpose of this study is exploring expectation gap among university students and auditors points of view about importance of fraud risk components. To get this purpose, university students' ideas and auditors about importance of each mentioned fraud risk components in Iranian auditing standard No. 24 under the title of "the auditor’s responsibilities relating to fraud in an audit of financi...

Client expectation from doctors: expectation - reality gap.

AIMS AND OBJECTIVES To determine client expectation from doctors, a descriptive survey was conducted amongst people above 18 years of age and doctors of Faridpur District. METHODOLOGY For this purpose a total of 400 patients and 30 doctors were involved. Both rural and urban population were included. A sample of 30 doctors was selected from the outdoor department of Faridpur Medical College H...

Investor Views of Audit Assurance: Recent Evidence of the Expectation Gap