Locating audit expectations gap within a cultural context: The case of Saudi Arabia

@inproceedings{Haniffa2007LocatingAE,
  title={Locating audit expectations gap within a cultural context: The case of Saudi Arabia},
  author={Roszaini Haniffa and Mohammad Hudaib},
  year={2007}
}
This paper offers an insight into the types of ‘audit expectations gap’ that exist within a cultural context. Specifically, it investigates if the business and social environment affect the perceptions of audit performance of users and auditors. Using a combination of mail questionnaires and semi-structured interviews, the study reveals the existence of a ‘performance gap’ with respect to the roles specified in the statutory pronouncements and those that can reasonably be expected of auditors… CONTINUE READING

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