3 Artículos

Audit Expectation Gap in the External Audit of Banks in Mozambique

Acceso

en línea

Osvaldo Massicame, Helena Coelho Inácio and Maria Anunciação Bastos

The function of the external audit, largely as a result of the scandals and financial crises that have occurred, has been the subject of debate and criticism. This aspect has fostered discussions around the Audit Expectation Gap, which, in short, is unde... ver más

Revista: International Journal of Financial Studies Formato: Electrónico

Tabla de contenido: Vol: 11 Num: 0 Par: 4 Año: 2023

Existence of the Audit Expectation Gap and Its Impact on Stakeholders? Confidence: The Moderating Role of the Financial Reporting Council

Acceso

en línea

Taslima Akther and Fengju Xu

This paper empirically emphasizes the existence of the audit expectation gap and its impact on stakeholders? confidence, moderated by the active role of the financial reporting council. As a maiden attempt to portray the relationship, a higher-order mode... ver más

Revista: International Journal of Financial Studies Formato: Electrónico

Tabla de contenido: Vol: 8 Num: 0 Par: 1 Año: 2020

Investigating the Relationship between Expectations Gap from Attitude of Accreditation of Audit Report by Credit Experts and Non-repayment of Granted Facilities in the Branches of Keshavarzi Bank of Iran

Acceso

en línea

Saeid Ebrahimipour Farasangi,Amirhossein Taebi Noghondari Pág. 199 - 206

The aim of this study is to investigate the relationship between expectations gap from attitude of accreditation of audit report by credit experts and non-repayment of granted facilities in the branches of Keshavarzi Bank of Iran. Considering that collec... ver más

Revista: International Journal of Economics and Financial Issues Formato: Electrónico

Tabla de contenido: Vol: 7 Num: 4 Par: 0 Año: 2017

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