The effect of education on the audit expectation gap

Article Abstract:

This paper examines the effect of education on students' perceptions of the meaning of audit reports and the responsibilities and duties of auditors. A research instrument, utilising semantic differential scales designed to measure the messages communicated through audit reports, was administered to two groups of undergraduate students at the beginning and end of a semester and to auditors. The experimental group consisted of final year undergraduate accounting students enrolled in their first auditing unit. The control group consisted of final year undergraduate marketing students not enrolled in the auditing unit. The results of the study suggest that education may be an effective approach to narrowing or eliminating the audit expectation gap. (Reprinted by permission of the publisher.)

Training, Ethical aspects, Auditors

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What matters in audit pricing: industry specialization or overall market leadership?

Article Abstract:

The factors that determine audit pricing in companies are examined by focusing on the firm's market leadership and specialization.

Commodity & service prices, Management dynamics, Pricing Policy, Management, Evaluation, Prices and rates, Pricing, Company business management, Company pricing policy, Product price, Market positioning

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Relation between external audit fees, audit committee characteristics and internal audit

Article Abstract:

Audit fees charged for internal audit by auditing committees is its effect on audit quality is examined.

Product quality, Personnel administration, Compensation and benefits, Quality management, Internal auditing, Audit committees

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