Please use this identifier to cite or link to this item:
http://studentrepo.iium.edu.my/handle/123456789/3116
Full metadata record
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Khairul Bariah Ab. Hamid | en_US |
dc.date.accessioned | 2020-08-20T10:46:29Z | - |
dc.date.available | 2020-08-20T10:46:29Z | - |
dc.date.issued | 2010 | - |
dc.identifier.uri | http://studentrepo.iium.edu.my/jspui/handle/123456789/3116 | - |
dc.description.abstract | After the demise of Enron and World.com particularly, there is high concern regarding the responsibilities of the auditors among the users of financial statements. At times, there are misconceptions of auditors` responsibilities, hence resulting in an audit expectation gap. As the gap widens, it creates worries among the professional bodies, practicing auditors and the users of financial statements. Therefore, many researchers conduct their studies on audit expectation gap. Beginning from the research conducted by Liggio in 1974, further studies on audit expectation gap have been done by other researchers. A study done by Fadzly and Ahmad (2004), proved the existence of audit expectation gap in Malaysia. Since other literatures, Hussain (2003), Fadzly and Ahmad (2004) and Lee and Azham (2008a) suggest audit education could reduce audit expectation gap, this study focuses on whether audit expectation gap exists between auditors and accounting students, and whether audit education in terms of practical training and audit course reduce the gap. The study obtains auditors` perceptions on factors influencing audit expectation gap and suggested ways to reduce audit expectation gap. The survey method is used in the current study. The questionnaires were sent to the practicing auditors and disseminated to the accounting students in their auditing classes in a sample university. It is hoped that this study can provide more information regarding audit expectation gap in Malaysia especially on the issue of whether audit education does reduce audit expectation gap. The findings in the current study prove that there is an audit expectation gap between auditors and the accounting students. Furthermore, it is provides evidence that practical training has its limitations in narrowing the audit expectation gap compared to audit course which is found to be a better way to minimize the gap. Perhaps, the findings of this study could be useful to the accounting regulators, by providing empirical evidence, as they would have the first-hand knowledge of the challenges due to audit expectation gap. | en_US |
dc.language.iso | en | en_US |
dc.publisher | Kuala Lumpur :International Islamic University Malaysia,2010 | en_US |
dc.rights | Copyright International Islamic University Malaysia | |
dc.subject.lcsh | Auditing -- Malaysia | en_US |
dc.subject.lcsh | Auditing of courses -- Malaysia | en_US |
dc.title | Education as a means to reduce audit expectation gap : a Malaysian study | en_US |
dc.type | Master Thesis | en_US |
dc.identifier.url | https://lib.iium.edu.my/mom/services/mom/document/getFile/XFm3sxQ0X27URVm5oPMnvXq33Ar9G8Eo20190220085750266 | - |
dc.description.identity | t00011172734KhairulBariahAbHamid | en_US |
dc.description.identifier | Thesis : Education as a means to reduce audit expectation gap : a Malaysian study /by Khairul Bariah Ab. Hamid | en_US |
dc.description.kulliyah | Kulliyyah of Economics and Management Sciences | en_US |
dc.description.programme | Master of Science in Accounting. | en_US |
dc.description.degreelevel | Master | en_US |
dc.description.callnumber | t HF 5667 K45E 2010 | en_US |
dc.description.notes | Thesis (MSACC)--International Islamic University Malaysia, 2010. | en_US |
dc.description.physicaldescription | xi, 96 leaves :illustrations ;30cm. | en_US |
item.openairetype | Master Thesis | - |
item.grantfulltext | open | - |
item.fulltext | With Fulltext | - |
item.languageiso639-1 | en | - |
item.openairecristype | http://purl.org/coar/resource_type/c_18cf | - |
item.cerifentitytype | Publications | - |
Appears in Collections: | KENMS Thesis |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
t00011172734KhairulBariahAbHamid_SEC_24.pdf | 24 pages file | 645.65 kB | Adobe PDF | View/Open |
t00011172734KhairulBariahAbHamid_SEC.pdf Restricted Access | Full text secured file | 2.99 MB | Adobe PDF | View/Open Request a copy |
Page view(s)
328
checked on May 20, 2021
Download(s)
10
checked on May 20, 2021
Google ScholarTM
Check
Items in this repository are protected by copyright, with all rights reserved, unless otherwise indicated. Please give due acknowledgement and credits to the original authors and IIUM where applicable. No items shall be used for commercialization purposes except with written consent from the author.