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Teses / dissertações sobre o tema "Expectation gap"

Autor: Grafiati

Publicado: 4 de junho de 2021

Última modificação: 25 de julho de 2025

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1

Tekleab, Ermias Estifanos. "The audit expectation gap in Eritrea." Master's thesis, University of Cape Town, 2005. http://hdl.handle.net/11427/5622.

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Özkaya, Yücel. "Risikoorientierte Anlagefondsrevision : Konzepte zur Reduktion des Expectation Gap /." [S.l.] : [s.n.], 2001. http://aleph.unisg.ch/hsgscan/hm00047797.pdf.

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Madsen, Pierre. "Commercial Loan Officers and the Audit Expectation Gap." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-202335.

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The audit expectation gap, generally known as the differences between what users of financialstatements expect from the auditor and what the auditor actually provides, is present andresulting to a widespread concern. This thesis aims to investigate the level and nature of the audit expectation gap betweenauditors and commercial loan officers. In addition, this thesis also asks the question ifeducation is a mean to reduce commercial loan officers’ audit expectation gap. A questionnaire containing seven-point Likert scales with bipolar adjectival statements wassent to auditors and commercial loa

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4

Menezes, Joana Condesso e. "O expectation gap e a independência em auditoria." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14475.

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Mestrado em Ciências Empresariais<br>A elaboração deste Trabalho Final de Mestrado procurou estudar a aparência de independência dos auditores em contexto nacional. Para o efeito foram inquiridos três grupos de profissionais do setor financeiro. A independência dos auditores é tida como um pilar fundamental para o correto exercício da função de auditoria, fiscalização e controlo da gestão, bem como na transmissão de informação fidedigna e objetiva aos diversos stakeholders. Partindo desta ideia, de acordo com a literatura, foi-nos possível categorizar cinco ameaças à independência dos auditore

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Nordenson, Malin, and Niclas Lehmann. "Mind the Gap : A study of the student-audit expectation gap and factors affecting it." Thesis, Stockholms universitet, Företagsekonomiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-115035.

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This study explore the expectation gap between students and audit practitioners, and if certain factors have any significant impact on the students conformity to the practitioners expectations. The study is limited to business students and audit practitioners. We used an Independent Sam-ples T-Test and Pearson Correlation Analysis to conduct the analysis of 286 student responses and 98 practitioner responses. The results confirm previous research; the expectation gap exists. The findings concerning the relationship between factors and students conformity were some-what inconsistent. However, w

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6

Dopitová, Šárka. "Očekávání veřejnosti (expactation gap) ve vztahu k externímu auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-125160.

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The thesis deals with the public expectations in relation to external audit and especially the difference of these expectations from how auditors themselves percieve their role (so called expectation gap). First, it briefly outlines the origin, development and the role of external audit. The following chapters describe how the non-professional public understands audit, what are the causes of unreasonable expectations and to which areas they are most often related. Finally, the consequences arising from the existence of unreasonable expectations (or expectation gap) are reviewed and ways how to

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Nienaber, S. G. (Sarel Gerhardus). "The expectation gap between taxpayers and tax practitioners in a South African context." Thesis, University of Pretoria, 2013. http://hdl.handle.net/2263/32400.

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The relationship between taxpayers and tax practitioners is complex, as many diverse aspects shape their interaction. This explains why taxpayers and tax practitioners hold different expectations regarding tax services, leading to an expectation gap between taxpayers and tax practitioners. The primary objective of this qualitative study was to gain an understanding of the factors that contribute to the expectation gap between taxpayers and tax practitioners in South Africa. To achieve this primary objective, the Interactive Qualitative Analysis process was used as a research method to identif

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8

Sterzeck, Gisele. "Audit expectation gap nos litígios das firmas de auditoria." Universidade de São Paulo, 2017. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-14062017-093241/.

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As responsabilidades que envolvem a atividade do auditor é um assunto muito debatido, principalmente em episódios de fraudes e outros escândalos financeiros. Em geral, são nesses momentos que a função do auditor é questionada, e o mercado atribui determinadas responsabilidades a esses profissionais que podem não corresponder com as suas atribuições (Audit Expectation Gap - AEG). Porter (1990) dividiu o AEG em dois principais componentes: (i) Gap de Desempenho e (ii) Gap de Razoabilidade. O último refere-se à diferença de expectativas sobre as quais os usuários das informações financeiras acham

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9

Parvaiz, Gohar. "Skills expectation-performance gap : a study of Pakistan's accounting education." Thesis, Brunel University, 2014. http://bura.brunel.ac.uk/handle/2438/8768.

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Higher education institutions are always directed through policy reforms to promote graduates employability by developing skills in students that contribute to human capital. This interest in employability through education system in the development of skills reflects is part of human capital theory. Considering this, underlying research investigates the expectation-performance gap in the development of generic skills for the purpose of employability offered by the accounting institutes of Pakistan. For the purpose of answering the research question, this research, adopted the theoretical fram

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Kuroiwa, Kelly J. "The gender-gap in educational expectations." Virtual Press, 2002. http://liblink.bsu.edu/uhtbin/catkey/1236374.

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This study utilizes the 10th-12th-grade panel from the National Educational Longitudinal Study (NEIS:88) to examine the gender-gap in educational expectations. The study uses regression analysis to determine whether background, academic, social, and career variables affect educational expectations differently for males and females and whether these differences can explain the gender-gap in educational expectations. Socio-economic status and having professional career aspirations have stronger effects on educational expectations for males. However, no significant sex differences were found in t

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Saulgrain, Julien. "Minimizing the expectation gap through an independent board of directors." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1997. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp03/MQ50963.pdf.

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12

Jedidi, Imen. "Contribution à la compréhension de l' "Expectation gap" en audit." Thesis, Paris 9, 2013. http://www.theses.fr/2013PA090020.

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L’écart entre ce que le public attend de la part de l’auditeur et ce que ce dernier pense réaliser est connu sous le vocable d’ « expectation gap ». Cette recherche a pour ambition de contribuer à la compréhension de ce phénomène. Nous appréhendons l’ « expectation gap » dans ses dimensions discursive et normative. Ceci nous conduit à poser les deux questions de recherche suivantes : - Comment et pourquoi le concept d’ « expectation gap » a-t-il émergé dans le discours de la profession d’audit ? - Quel est le rôle des normes d’audit dans la réduction de l’ « expectation gap » ? Notre démarche

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Andersson, Manglaris Anton, and Tor Brewitz. "The Audit Expectation Gap : Exploring the auditor’s roles and responsibilities from knowledge, performance, and evolution gap perspectives." Thesis, Internationella Handelshögskolan, Jönköping University, IHH, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-48669.

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The audit expectation gap is an interesting and widely researched phenomenon. This study seeks to explore the roles and responsibilities of auditors from the views of auditors and users of financial information. In this study, semi-structured interviews with auditors and users of financial information are conducted. The interviews were mainly analyzed from the perspectives of knowledge, performance, and evolution gaps. Different expectations of the auditor’s roles and responsibilities can lead to the auditing profession being criticized despite auditor’s performing in accordance with existing

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Hattab, Insaf. "Qualité et perception de la qualité d'audit : le cas des auditeurs et audités en Tunisie." Thesis, Bordeaux, 2014. http://www.theses.fr/2014BORD0324.

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Ce travail de recherche s’interroge sur la mesure de la qualité d’audit en l’approchant à travers leconcept de perception. Il mobilise deux courants de recherche : le courant fonctionnaliste qui meten évidence les critères favorisant une profession, et ce par le biais de son « idéal type », et lecourant néo-wébérien qui souligne l’idéologie selon laquelle la profession est définie pour prouversa légitimité. L’interaction entre les deux courants permet de créer une vision globale duphénomène de la qualité d’audit. Ce concept sera abordé à travers la perception que les auditeurs etaudités en ont

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Sperry, Phillip. "Community Participation in Disaster Planning and the Expectation Gap: Analysis and Recommendations." VCU Scholars Compass, 2013. http://scholarscompass.vcu.edu/etd/3295.

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This thesis explores the expectation gap and how it relates to the field of emergency management. As disasters become more commonplace, many citizens have high expectations of their governments, which results in a lack of individual disaster preparation. This thesis analyzed the current state of community education and engagement programs, use of best practices by governments and inter-agency cooperation and partnerships. The research consisted of fifteen interviews with emergency management professionals representing local, state, and federal government as well as the private sector. T

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Hsu, Chih-shun. "Unpacking the expectation gap : auditors' responsibilities for fraud detection and reporting : Taiwan evidence." Thesis, University of Essex, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.446007.

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Sultana, Sarmin, and Shohel Rana. "Service Quality : (Service Gap Analysis) A case study - "Komvux"." Thesis, Högskolan på Gotland, Institutionen för humaniora och samhällsvetenskap, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hgo:diva-1073.

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The customer‘s standard of living and consciousness is demanding the importance of service quality. Service quality is mandatory to provide added value to the customers, retain and make loyal customers. This paper focuses on the customer expectation, customer perception and the gap between customer expectation and perception to measure the service quality. We have analyzed the service quality which has a great impact on customer satisfaction.

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Johansson, Frida, and Jenny Wärnevall. "Förväntningsgapet och dess existens." Thesis, Karlstads universitet, Avdelningen för företagsekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-26671.

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Aktiebolagslagen anger att aktiebolag i Sverige ska ha en eller flera revisorer. Revisorernas ansvar är att undersöka och rapportera om bolagets räkenskaper och förvaltningen av bolaget. Med tiden har reglerna ökat och till följd av detta har revisorerna fått allt mer ansvar. Detta har i sin tur lett till att klienternas förväntningar har ökat och skilda meningar om vad revisorns ansvar är har uppstått. Som ett resultat av dessa meningsskiljaktigheter uppstår ett förväntningsgap mellan revisor och klient.<br>The Swedish Companies Act states that companies in Sweden should have one or more audi

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Moraes, Ian Monteiro de. "Diferenças de expectativas em auditorias independentes: estudo comparativo sobre expectation gap, em cenário globalizado." Universidade do Estado do Rio de Janeiro, 2012. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=4361.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior<br>O presente estudo objetiva analisar as características das diferenças de expectativas entre o público geral e os auditores independentes, no que diz respeito às demonstrações contábeis. Para isso, incorreu-se em uma pesquisa de artigos científicos em que os autores investigam o problema, cada um em determinado país, e as causas de sua ocorrência. Essa análise da literatura permitiu verificar as similaridades e sugestões para reduzir o fenômeno, em cenário globalizado, e compará-las. Os principais achados demonstram que, de maneira

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20

Abonawara, Samira. "The development of auditing and the possible existence of an expectation gap in Libya." Thesis, University of Huddersfield, 2013. http://eprints.hud.ac.uk/id/eprint/19038/.

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Auditing has grown considerably recently but this growth has not been impeded by steady criticism, misgivings and discussions concerning the worth of the auditing function and audit report communication. A great deal of such criticism and discussion typically emerge following major financial scandals and company collapses such as the crash of Enron, Arthur Andersen, not only in countries that suffered from such corporate collapses, but also in countries that have never experienced such crises. This criticism is attributed to the fact that this serious problem is referred to as the “Audit Expec

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Popal, Ilyas, and Mohammed Daabas. "The expectation gap on the auditing profession : A study about the expectations business administration students from Kristianstad University have on the auditing profession." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-18808.

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Auditing is to provide stakeholders with reliable information from the entities. However, society has different expectations and perceptions on the auditing profession which leads to an expectation gap. The existence of the expectation gap is critical and may seriously damage the auditors’ reputation and the auditing profession as a whole. The purpose of this study is to investigate whether there is an expectation gap between business administration students and the auditing profession. In this study, business administration students’ expectations and perceptions of the auditing profession wil

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Olsén, Magnus. "What Goes Around Comes Around : - Expectation gap, structure, commitment and innovation in strategic innovation networks." Thesis, Mittuniversitetet, Avdelningen för ekonomivetenskap och juridik, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-21850.

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Strategic innovation networks are formed to through collaboration and joint activities fuel the innovation performance and economic growth for the network members and the regions they are based in and their presence has been more and more common in recent times. Many studies have been made to explore the relations between the innovation performance and the network structure and some has suggested commitment as an intermediate variable. The effect of expectations on joining such network and especially the fulfillment of those expectations has however not been studied. This study explores, on th

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Suomela, Johan, Serhat Eliacik, and Robin Persson. "Strategier för att reducera förväntningsgapet : Hur går revisorn, revisionsbyrån och professionen tillväga?" Thesis, Växjö University, School of Management and Economics, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:vxu:diva-1012.

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<p>The expectation gap is the definition of the differences between what the interests expects from the auditor and what the auditor delivers. A number of studies have been done regarding the expectation gap and generally they point at the existence of an expectation gap.</p><p>In our paper we want to discover and see how strategies are used in the process to reduce the expectation gap from three levels. The levels we treat are auditors, audit bureaus and the profession. We have chosen to examine the strategies used by the three levels to reduce the expectation gap to following interest groups

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Stephenson, Teresa. "THE GAP BETWEEN WHAT TAXPAYERS WANT AND WHAT TAX PROFESSIONALS THINK THEY WANT: A REEXAMINATION OF CLIENT EXPECTATIONS AND TAX PROFESSIONAL AGGRESSIVENESS." Lexington, Ky. : [University of Kentucky Libraries], 2006. http://lib.uky.edu/ETD/ukybuad2006d00414/STEP2006.pdf.

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Thesis (Ph. D.)--University of Kentucky, 2006.<br>Title from document title page (viewed on May 31, 2006). Document formatted into pages; contains vi, 77 p. : ill. Includes abstract and vita. Includes bibliographical references (p. 72-76).

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Abdel-Qader, Waleed, University of Western Sydney, College of Law and Business, and School of Accounting. "An evaluation of the International Auditing Standards and their applications to the audit of listed corporations in Jordan." THESIS_CLAB_ACC_AbdelQader_W.xml, 2002. http://handle.uws.edu.au:8081/1959.7/745.

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This thesis found that many criticisms were directed to the International Auditing Standards (ISA). Thus, the ISA needs more interpretations and improvements to be more applicable and suitable for Jordan. The thesis concluded that the external auditors in Jordan are complying with the ISA. From the perceptions of external auditors, shareholders, academics, internal auditors, and financial management an audit expectation gap exists in Jordan. External auditors, shareholders and the ISA are responsible for that gap. Improvements are needed to both auditors' performance and the ISA to bridge the

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Fotoh, Lazarus Elad. "The Impact of Audit Education on the Audit Expectation Gap : Evidence from Civilekonom Students in Sweden." Thesis, Karlstads universitet, Handelshögskolan, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-55337.

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There is considerable evidence of the existence of audit expectation gap between auditors and the public in Sweden. However, conflicting views exist regarding the role of audit education in narrowing this gap. This thesis, therefore, aims to investigate if the teaching of audit courses for civilekonom students contributes in narrowing the expectation gap resulting from the misunderstanding of audit regulations as contained in ISA and ABL.A survey questionnaire containing seventeen semantic differential belief statements measured using the five-point Likert scale was completed by four groups of

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Kraft, Martin, and Henrik Månsson. "Förväntningsgap? : En studie om företagets syn på revisorn och revisionen." Thesis, Linköping University, Department of Management and Economics, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-6032.

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<p>Bakgrund</p><p>Förväntningsgap inom revision har använts som begrepp inom företagsekonomin sedan början av 1970-talet. Den första definitionen av begreppet var gapet som uppstår mellan förväntningarna som användarna av finansiella rapporter har på revisorn och vad denne de facto gör. Under senare år har revisorns roll hamnat i rampljuset, detta främst på grund av ett antal spektakulära företagskollapser såsom Enron och WorldCom. I dessa skandaler riktades mångas blickar mot revisorerna i jakten på en syndabock. Anledningen till det är troligtvis att många har en felaktig bild om vad en revi

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Venter, Jan MP. "An analysis of the expectation gap in the personal financial services industry in South Africa / Jan MP Venter." Thesis, North-West University, 2008. http://hdl.handle.net/10394/4346.

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Colley, Lamin, and Timothy Timdy Gaye. "An investigation of Audit Expectation Gap in the Public Sector in Sub-Saharan Africa : the Case of The Gambia." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20769.

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The aspect of the audit expectation gap continues to be an issue and detrimental to the auditing profession especially as auditors and the public continues to hold different beliefs about the auditors’ duties and responsibilities, and the messages conveyed by audit reports. This phenomenon has long been investigated in several Western and Asian countries with numerous studies that empirically confirmed the existence of this phenomenon between auditors and non-auditors (audit stakeholders). However, it appears paradoxical that only few studies have been conducted empirically in establishing the

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Heliodoro, Paula Alexandra Godinho Pires. "O relatório de auditoria: da fiabilidade ao rating." Master's thesis, Universidade de Évora, 2008. http://hdl.handle.net/10174/18435.

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Esta dissertação subordinada ao tema "O relatório de auditoria: da fiabilidade ao rating", pretende salientar a utilidade do relatório de auditoria como factor determinante no processo de tomada de decisão para os utilizadores da informação financeira. Conjuntamente, iremos analisar a percepção existente por parte dos utilizadores da informação financeira, no que concerne à introdução no actual modelo normalizado do relatório de auditoria de indicadores de rating que evidenciem a situação económica, financeira assim como, elementos da análise interna e externa da empresa. Deste modo, realizou-

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Dogan, Bozan Berivan, and Bana Arefaine. "The implementation of ISA 701-key audit matters: : Empirical evidence on auditors adjustments in the new audit report." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-328294.

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The previous audit report gained a lot of criticism since it contained to much standard text that failed to convey valuable information for users. This lead to IAASB implementing a new standard, called ISA 701-KAM, which was implemented by all listed companies in the end of 2016. The purpose of KAM is to make the audit report less standardized and instead provide transparent and entity-specific information. However, there are those who believe that the confidentiality duty, which is prerequisite to be able to perform an audit, can stand in contrast to the new standard. In order to investigate

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Persson, Elisabet, Mahim Kenani, and Anna Holmberg. "Det dolda problemet : - ett omedvetet förväntningsgap." Thesis, Jönköping University, JIBS, Business Administration, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-248.

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<p>Vad revision innebär är idag inte lagstadgat. Det definieras av FAR som ”att kritiskt granska, bedöma och ge utlåtande om redovisning och förvaltning” (FARs revisions-bok, 2000). Det finns däremot rekommendationer som styr revisorns arbete. Dessa rekommendationers innebörd är dock något allmänheten inte har någon större kännedom om. Detta kan skapa problem mellan revisor och kund som då har skilda förväntningar på vad revisionen ska leda till.</p><p>För att studera dessa skilda förväntningar valde vi att undersöka två separata fall med revisor och respektive kund. Fallen skiljde sig åt stor

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Milvén, Annie, and Karolina Löf. "Se upp för gapet." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-16852.

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High turnover among auditor assistants is a problem in the auditor profession. 61,7 % of young graduates economists have changed profession at least once during their first three years as employees (Hiltebeitel & Leauby, 2001), heavy workload in the auditing profession is considered to be a contributing factor (Axelsson, 2015). The main purpose of the study is to explain how students' views on the workload affects staff turnover among auditor assistants. In addition, the aim is to describe the expectations of a corresponding expectation gap between students and auditor assistants. In order

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Akkurt, Nancy. "Förväntningsgap ur kreditgivarens perspektiv." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-37861.

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Background and problem discussion: In recent years, the auditing profession has attracted attention due to a number of scandals. A misunderstanding that stakeholders have in common is that they believe that a clean audit report is a guarantee of a company's survival. The stakeholders argue that the pure audit report must ensure that the company's accounts are correctly executed and do not contain material errors. Earlier research shows that creditors have too high expectations of the auditor's obligations and responsibilities in relation to the auditor's duties according to laws and standards.

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Rahnert, Katharina. "The evolution of the Swedish auditor's report." Doctoral thesis, Karlstads universitet, Handelshögskolan, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-63720.

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The auditor’s report has been criticised for being uninformative at least since the late nineteenth century. Despite persistent requests for detailed information in order to facilitate users’ decision-making processes, auditors have only recently started to provide entity-specific information in their reports. Against this background, two research questions are raised: (1) What were the driving forces behind the evolution of the auditor’s report? (2) How can dissatisfaction with and misperceptions of audit reporting be reduced in order to support financial statement users’ decision-making proc

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Baurne, Jakob, and Mickael Karaca. "Förväntningsgapet : Revisorns kommunikation med små och medelstora företag." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-18939.

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Syfte: Uppsatsen ämnar undersöka om det finns en skillnad på hur kommunikationen fungerar mellan revisorer och små respektive medelstora företag. Uppsatsen ska även undersöka om kommunikationen i sin tur påverkar förväntningsgapet hos företagen. Metod: Uppsatsen är av den deduktiva ansatsen och är utformad efter kvalitativ metod. Primärdata togs fram genom intervjuer. Slutsats: Undersökningen pekar på att det finns skillnader i kommunikationen mellan revisor och företag baserat på företagets storlek. Däremot visade det sig inte vara några större skillnader i informationsinnehållet baserat på f

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Johansson, Erika, and Malin Lundqvist. "Ett oväntat inflytande : revisorers syn på förväntningsgapet i klientrelationer." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-12521.

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Förväntningsgapet är sedan länge ett definierat fenomen som kvarstår trots upprepade försök att minska det. En anledning till att gapet kvarstår påstås vara att revisorer själv har introducerat det. Detta i kombination med att förväntningsgapet troligtvis kommer att fortsätta att existera, medför att det finns anledning att undersöka om revisorer kan dra nytta av det i sitt dagliga arbete. Syftet med den här studien är att utifrån revisorers perspektiv undersöka förväntningsgapet och revisorers möjlighet att med hjälp av gapet utöva inflytande över klienter. Undersökningen är baserad på interv

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Mandala, Waththage Gihani. "Auditors' materiality disclosures." Thesis, Queensland University of Technology, 2017. https://eprints.qut.edu.au/109794/1/Gihani_Mandala%20Waththage_Thesis.pdf.

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The purpose of this thesis is to investigate auditors' application of materiality in practice. By conducting a thematic analysis approach to analyse materiality disclosures in auditors' reports of entities listed in UK FTSE350, it identifies a list of key themes related to materiality benchmarks and rationales. Overall the findings reflect that there is a consistency between audit firms in disclosing materiality. The thesis contributes two strands of literature: it provides actual evidence of how auditors apply materiality in practice; and also shows that it is not more information, the better

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Krona, Elena, and Linnea-Nofar Lechner. "Förväntningsgapet inom revision : Ur ett yrkesetiskt perspektiv." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-18789.

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Bakgrund: Begreppet förväntningsgap kan beskrivas såsom skillnaden mellan vad revisorer förväntas leverera och vad revisorer i praktiken levererar. Förväntningsgapet ses som ett problem för revisorer eftersom ju större förväntningsgapet är, desto lägre tillförlitlighet, vinstmöjlighet och anseende tillskrivs revisorers arbete. Vikten av att minska gapet har betonats och det menas att kunskapen hos allmänheten måste öka. Trots det omfattande regelverk som revisorer har att förhålla sig till samt förekomsten av standarder med ett starkt fokus på etik, har revisorers moraliska kompass blivit ifrå

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Shbeilat, Mohammad Khaled. "The Jordanian Corporate Governance Code: A study of institutional investors' perception of the reliability of the audit report and the audit expectation gap." Thesis, Australian Catholic University, 2013. https://acuresearchbank.acu.edu.au/download/7e47498637229f2a8c8a02b5846a4a1fefbe28d3ed7f3bd4725d047b3e22bc4e/3024767/65084_downloaded_stream_309.pdf.

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This thesis examines, from the perspective of Jordanian financial analysts, the impact of selected components of the Jordanian Corporate Governance Code (JCGC) on the reliability of audit reports and the extent to which the JCGC contributes in narrowing the audit expectations gap. Thus this study focuses on those elements of the JCGC that relate to auditing and seeks to fill a gap in the existing literature regarding the determinants of changes in the audit expectation gap and the perceived reliability of the audit report, in the context of Jordan. Previous research in this area either conside

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Al-Farah, A. R. "An investigation of an audit expectation gap concerning the use of computer assisted audit techniques in developing countries - the case of Jordanian audit firms." Thesis, University of Newcastle upon Tyne, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.536962.

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Albouaini, Khaled. "Contribution à la compréhension de l'Audit Expectation Gap dans le cadre d'une gouvernance d'entreprise élargie : le cas du commissariat aux comptes dans le contexte français." Pau, 2011. http://www.theses.fr/2011PAUU2004.

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Les changements du contexte de la gouvernance d'entreprise ces dernières années, en particulier suite aux différents scandales financiers débutant en 2001 avec l'affaire Enron, semblent avoir des effets importants sur le rôle de l'audit, ce mécanisme de contrôle externe tirant sa légitimité des besoins d'informations des parties prenantes concernées afin d'aider à leurs décisions. Dans ce contexte, nous analysons ici les décalages de perception pouvant exister entre, d'une part, les parties prenantes à l'audit, et, d'autre part, les commissaires aux comptes, effet appelé "Audit Expectation Gap

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Alberius, Adam, and Martin Lundin. "Coops hållbarhetsarbete : En fallstudie om hur ett ord kan påverka organisationskulturen." Thesis, Uppsala universitet, Medier och kommunikation, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-341792.

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In the light of corporate scandals, pressure has increased on organizations to communicate information related to their corporate social responsibility (CSR). In order to keep up with the increased pressure on social commitment, organizations’ self-descriptions may be future-oriented rather than reflections of reality. The future-oriented communication may improve the organizational culture and thereby motivate staff to perform more efficiently. On the other hand, if the organization does not fulfill their CSR communication it could lead to internal skepticism. This thesis constitutes a case s

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Ringh, Adam, and Sharare Sultani. "The auditor’s role in combating money laundering : An attitude survey among Swedish auditors." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-230198.

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Background: As a tactic of combating money laundering, auditors have been introduced asguardians and enforcers of the laws, due to their insight into company affairs. However, as shownby the Finance Police, it is rare that auditors report suspicions on money-laundering activities.That is, despite the obligations imposed on the profession, their share of total number or reportfiles each year a very small fraction. Aim: When investigating the infrequent reporting by auditors, it all boils down to a seemingexpectation gap. As such, the aim of this study has been to test that hypothesis, by conduc

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Curto, Ana Cláudia Ferreira. "Independência na aparência : a perspetiva dos auditores e dos utentes do relatório de auditoria." Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/13161.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Este estudo analisa as diferenças na interpretação do conceito de "independência na aparência" entre auditores e os destinatários dos relatórios de auditoria, em Portugal, com o objetivo de avaliar em que medida o auditor está à altura das expectativas dos utentes da informação. Primeiramente foi feito um breve enquadramento sobre o conceito de independência, a evolução da auditoria no decorrer dos tempos, e alguns tópicos inerentes ao tema. De modo a efetuar o estudo, foram respondidos 205 questionários, das quais 169 resposta

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Olofsson, Fredrik, and Johannes Jacobson. "Förväntningsgapet : En jämförelse mellan småföretagare och investerare." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-77979.

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Sammanfattning Examensarbete, Civilekonomprogrammet, Ekonomihögskolan vid Linnéuniversitetet. Författare: Fredrik Olofsson och Johannes Jacobson Handledare: Karin Jonnergård Medbedömare: Ulf Larsson Olaison Titel: Förväntningsgapet - En jämförelse mellan småföretagare och investerare Bakgrund: Fenomenet förväntningsgapet gör sig påmint vid finansiella kriser och företagsskandaler vilket placerar revisorsyrket i hetluften. Studiet av gapet är omfattande men jämförelser av gapet mellan olika grupper av allmänheten visar på ett visst tomrum. Detta tillsammans med ett resonemang att kunskap och ut

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Nilsson, Karolin, and My Fen Hau. "Den nya revisionsberättelsen : Inriktning på bedömning och förmedling av särskilt betydelsefulla områden och fortsatt drift." Thesis, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-34007.

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Den nya revisionsberättelsen framkom efter finanskrisen år 2008 till följd av ett behov att öka transparensen av revisorers bedömningar. Oberoende, kompetens och förtroende påverkar bedömningarna, vilket resulterar i en viss nivå av revisionskvalité. Tidigare var det svårt för intressenter att identifiera företagens riskområden. Därför tillkom särskilt betydelsefulla områden (SBO). Dessutom ställs det ett högre krav på rapportering av fortsatt drift vid väsentlig osäkerhet. Det finns ett förväntningsgap på grund av snedvriden bild, vilket medför att intressenter missuppfattar både revisorers b

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Kristoffersson, Therese, Maria Nilsson, and Iliana Zaharieva. "Förväntningsgapet : Ett verkligt problem?" Thesis, Karlstad University, Faculty of Economic Sciences, Communication and IT, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-4536.

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<p>Revision är en viktig del för att samhället och näringslivet ska fungera på ett tillfredställande sätt. Under flera år har avskaffandet av revisionsplikten varit ett omtalat och diskuterat ämne.</p><p>Förväntningsgapet är ett annat ämne som diskuterats och engagerat människor inom revisionen. Förväntningsgapet uppstår när företagens och dess intressenters förväntningar på revisorerna inte överensstämmer med revisorernas arbete. Detta är ett problem som uppmärksammats under de senaste åren då det uppdagats flera olika företagsskandaler. Syftet med uppsatsen är att skapa en större förståelse

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Oliveira, Francisco Miguel Murta Brás de. "Os efeitos dos serviços distintos da auditoria na independência do auditor." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/21057.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Os Serviços Distintos da Auditoria (non audit services - NAS) são um dos principais fatores que poderão condicionar a independência do auditor. De facto, a literatura aponta para a inexistência de um consenso sobre o tema. Se por um lado, os estudos baseados nas perceções demonstram um impacto negativo dos NAS na independência do auditor, os trabalhos baseados em outputs concluem que os NAS não afetam a independência e permitem obter níveis de qualidade de auditoria superiores. O presente estudo investiga o impacto dos NAS na i

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Gullin, Sofia, and Ksenia Lissitsyna. "Väsentlighetsbedömning : En empirisk studie av intressenters kännedom och kunskap kring revisorers väsentlighetsbedömningar." Thesis, Linköpings universitet, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-139456.

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Introduktion: Tidigare studier har visat att intressenters förväntningar på revisionen skiljer sig från revisorernas och att ett förväntningsgap existerar. Bland de tidigare studierna som behandlar förväntningsgapet är forskningen kring revisorns väsentlighetsbedömning ytterst begränsad. Vi har inte funnit någon tidigare forskning där fokus legat på att förklara intressenters upplevda kännedom och faktiska kunskap kring ämnet, varför en sådan studie kan anses relevant att genomföra. Syfte: Syftet med denna studie är att förklara intressenters upplevda kännedom och faktiska kunskap kring reviso

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