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The auditing expectation gap in Algeria: reasons and solutions

Author

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  • GUIRA AMOR

    (Université Mohammed Seddik Ben Yahya -Jijel)

Abstract

The objective of this paper, is to highlight the reality of the audit expectation gap between auditors and beneficiaries of the audit services, in Algeria, and determinate the reasons of this phenomenon and its effects, in order to provide possible solutions to narrow this gap, because it?s final elimination is impossible. To achieve the objective of this research we refer to the literature research realized in this subject in some developed and developing countries, Extracting and analyzing their results, for to develop an integrated theoretical framework to understand and address this phenomenon. We also distributed two questionnaires survey to the both ends of the gap (auditors and users of audit services) to gather data, the data collected were analyzed using the SPSS program. As a result, we concluded that audit expectation gap exist strongly by its two components (reasonableness gap, performance gap) in Algeria.

Suggested Citation

  • Guira Amor, 2018. "The auditing expectation gap in Algeria: reasons and solutions," Proceedings of International Academic Conferences 8109749, International Institute of Social and Economic Sciences.
    • Handle: RePEc:sek:iacpro:8109749
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    File URL: https://iises.net/proceedings/44th-international-academic-conference-vienna/table-of-content/detail?cid=81&iid=003&rid=9749
    File Function: First version, 2018
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    More about this item

    Keywords

    audit; audit expectation gap; reasonableness gap; performance gap; Algeria.;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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