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Quantifying Audit Expectation Gap: A New approach to Measuring Expectation Gap

100%
Salehi M.
Zagreb International Review of Economics and Business
|
2016
|
vol. 19
|
issue 1
25-44
EN
The main objective of the study is at first identifying the expectation gap about audit responsibility and the second quantifying the expectation gap in Iran. In order to collecting data, a questionnaire designed and developed between auditors and investors. Collected data analyzed by employing non-parametric statistics test. The results show that there is expectation gap between auditors and investors in Iran. The current study employed a new approach in the world in order to quantifying the expectation gap. It gives the more strength to other researchers in order to measuring audit expectation gap in the world.
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