University of Bahrain
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Factors that Narrow the expectations gap in auditing: Perspectives of Auditors and Investors in Jordan

Show simple item record Al-Farah, Abdulrazaq Mohammed 2018-07-31T08:39:32Z 2018-07-31T08:39:32Z 2013-07-01
dc.identifier.issn 2210-1454
dc.description.abstract This research aims to identify the factors that contribute to narrow the expectations gap in auditing from the perspectives of both auditors and investors in Jordan. To achieve these objectives, a questionnaire was developed and distributed to a sample of Jordanian external auditors and Investors. Descriptive statistics, one sample T- test, and two independent samples T- test were used. The study concludes that educating the users of financial statements about auditors, duties and responsibilities, developing auditing standards, and enhancing the performance and the skills of auditors, as well as the promoting independence plays a major role in narrowing the audit expectations gap from the perspective of auditors and investors. It also shows that there are significant differences between auditors and investors regarding the contribution of the shareholders education process and enhancing the performance of auditors in narrowing the expectations gap, while there are no significant differences between their views about the contribution of Auditing Standards development in narrowing the gap. Based on those results, this study comes out with a set of important recommendations that contribute to narrow the expectations gap. en_US
dc.language.iso ar en_US
dc.publisher University of Bahrain en_US
dc.rights Attribution-NonCommercial-ShareAlike 4.0 International *
dc.rights.uri *
dc.subject narrowing expectations gap
dc.subject external auditors
dc.subject financial statements users
dc.subject investors
dc.title Factors that Narrow the expectations gap in auditing: Perspectives of Auditors and Investors in Jordan en_US
dc.type Article en_US
dc.volume 16
dc.issue 01
dc.source.title The Arab Journal of Accounting
dc.abbreviatedsourcetitle AJA

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