| Author: | Porter, B. |
| Title: | An empirical study of the audit expectation-performance gap |
| Journal: | Accounting and Business Research
1993 : WINTER, VOL. 24:93, p. 49-68 |
| Index terms: | AUDITING EXPECTATIONS PERFORMANCE AUDITS |
| Language: | eng |
| Abstract: | The critical, litigious environment which characterizes auditing today can be traced to the audit expectation- performance gap. Defined as the gap between society's expectations of auditors' perceived performance, it is seen to comprise "reasonableness" and "performance" components, the latter being subdivided into "deficient standards" and "deficient performance". Empirical research was conducted in New Zealand in 1989 to investigate the audit expectation-performance gap. |
SCIMA