Audit Expectations Gap: Testing the Empirical Evidence from Jordan using Two Levels of Stakeholders-Reference-Cited by-同舟云学术

Audit Expectations Gap: Testing the Empirical Evidence from Jordan using Two Levels of Stakeholders

Published:2023-02-17 Issue: Volume:20 Page:428-439
ISSN:2224-2899
Container-title:WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS
language:en
Short-container-title:

Author:

Alkhateeb Nadia Ahmad ,¹,Shrydeh Najib ,²,Mohammad Suleiman Jamal²,Kanaan Omar Ali³

Affiliation:

1. Business Administration Department, Colorado State University – Global, Aurora, USA

2. Accounting Department, Princess Sumaya University for Technology (PSUT), Amman, JORDAN

3. Department of Business Administration, Applied Science Private University, Amman, JORDAN

Abstract

The main objective of this study is to empirically test the existence of an audit expectations gap in the case of Jordan. The study aims to identify whether the audit expectations gap exists between auditors and investors, and between auditors and financial managers, or not. The research data were collected from 62 respondents using a structured questionnaire before being analyzed using SPSS-26. The study findings revealed that a significant audit expectations gap does exist between auditors and investors, and between auditors and financial managers. The results also show that the gap between auditors and financial managers is relatively small compared to the gap between auditors and investors. The study explores the reasons behind the audit expectations gap and suggests possible solutions to overcoming it.

Publisher

World Scientific and Engineering Academy and Society (WSEAS)

Subject

Economics and Econometrics,Finance,Business and International Management

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