IDEAS home Printed from https://ideas.repec.org/a/jfr/afr111/v12y2023i4p43.html
   My bibliography  Save this article

The Determinants of Audit Expectation Gap in Malaysia

Author

Listed:
  • Siti Nur Shahirah Sahidan
  • Raziah Bi Mohamed Sadique
  • Norhayati Alias
  • Noor Hasniza Haron

Abstract

This study intended to identify the determinants of the audit expectation gap in Malaysia. The expectation gap is defined as the different perspectives of what society thinks and what society wants the auditors to do. Previous Malaysian researchers prove the existence of audit expectations. However, only some studies identify determinants of the audit expectation gap in Malaysia. Recent studies show that the Malaysian public misunderstood auditors' duties and audit scope. This quantitative research addresses the relationship between auditors’ skills, auditors’ efforts, knowledge of society, and users' needs toward the audit expectation gap. Online questionnaires are used in this study as measuring tools to measure the variables expected to have a significant relationship with the audit expectation gap. The software used to conduct the analysis is SPSS 20 under the linear regression method. There was a total of 108 Malaysian auditors involved in this research. This study shows that auditors’ efforts and knowledge of society are significantly related to the audit expectation gap. The rest of the factors were tested, and it was found that they did not significantly affect the audit expectation gap. Therefore, auditors should utilize exemplary efforts and increase public awareness of the audit scope.

Suggested Citation

  • Siti Nur Shahirah Sahidan & Raziah Bi Mohamed Sadique & Norhayati Alias & Noor Hasniza Haron, 2023. "The Determinants of Audit Expectation Gap in Malaysia," Accounting and Finance Research, Sciedu Press, vol. 12(4), pages 1-43, November.
    • Handle: RePEc:jfr:afr111:v:12:y:2023:i:4:p:43
    as

    Download full text from publisher

    File URL: https://www.sciedupress.com/journal/index.php/afr/article/download/24642/15302
    Download Restriction: no
    File URL: https://www.sciedupress.com/journal/index.php/afr/article/view/24642
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Hassink, Harold F.D. & Bollen, Laury H. & Meuwissen, Roger H.G. & de Vries, Meinderd J., 2009. "Corporate fraud and the audit expectations gap: A study among business managers," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 18(2), pages 85-100.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Sean Andre & Aaron Pennington & Becky L. Smith, 2014. "Fraud Education: A Module-Based Approach For All Business Majors," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 6(1), pages 81-94.
    2. Dykxhoorn, Hans J. & Sinning, Kathleen E., 2010. "A review and analysis of international accounting research in JIAAT: 2002–2010," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 19(2), pages 137-153.
    3. Sargiacomo, Massimo & Everett, Jeff & Ianni, Luca & D'Andreamatteo, Antonio, 2024. "Auditing for fraud and corruption: A public-interest-based definition and analysis," The British Accounting Review, Elsevier, vol. 56(2).
    4. David Carassus & Khaled Albouaini & Marie Caussimont, 2013. "Une analyse de l'Audit Expectation Gap dans le contexte français," Post-Print hal-02432110, HAL.
    5. Judit Füredi-Fülöp, 2015. "An Empirical Study of Audit Expectation Gap in Hungary," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, vol. 11(01), pages 37-46.
    6. Shabnam Fazli Aghghaleh & Zakiah Muhammaddun Mohamed, 2014. "Fraud Risk Factors of Fraud Triangle and the Likelihood of Fraud Occurrence: Evidence from Malaysia," Information Management and Business Review, AMH International, vol. 6(1), pages 1-7.
    7. George Silviu CORDOŞ & Melinda Timea FÜLÖP, 2020. "Debates In The Literature Regarding Audit Reporting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(22), pages 1-4.

    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:jfr:afr111:v:12:y:2023:i:4:p:43. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sciedu Press (email available below). General contact details of provider: https://edirc.repec.org/data/cepflch.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.