AUB ScholarWorks

The audit expectation gap: Evidence from Lebanon

Show simple item record

dc.contributor.author Sidani Y.M.
dc.contributor.editor
dc.date 2007
dc.date.accessioned 2017-09-07T07:51:38Z
dc.date.available 2017-09-07T07:51:38Z
dc.date.issued 2007
dc.identifier 10.1108/02686900710733152
dc.identifier.isbn
dc.identifier.issn 02686902
dc.identifier.uri http://hdl.handle.net/10938/12272
dc.description.abstract Purpose - The audit expectation gap has been examined in many regions of the world, but the extent of such a gap has not been investigated in many Middle-Eastern countries. This study attempts to assess the possible existence of an expectation gap between accountants and non-accountants in Lebanon. Design-methodology-approach - Survey research was conducted on a sample of accountants and non-accountants and comparisons made. Findings - A significant reasonableness gap was uncovered. There is a gap between the auditors' understanding of their profession compared with the perceptions of others. There is a significant difference in perceptions of the role of the auditor in respect of fraud detection. Neither group had a strong image of the Lebanon profession compared with worldwide audit practices or with the technical qualifications of the auditors. Research limitations-implications - This research can be extended through assessing whether there are differences between different non-accountants (judges, lawyers, bankers, brokers, etc.) in terms of their understanding of the role of external auditors. Practical implications - Much more concerted effort needs to be exercised from professional syndicates and other relevant stakeholders in developing the image of the profession and addressing the varying perceptions and attitudes towards it. Originality-value - This paper adds evidence to the important debate about expectation gap from a region that has had little coverage.
dc.format.extent
dc.format.extent Pages: (288-302)
dc.language English
dc.relation.ispartof Publication Name: Managerial Auditing Journal; Publication Year: 2007; Volume: 22; no. 3; Pages: (288-302);
dc.relation.ispartofseries
dc.relation.uri
dc.source Scopus
dc.subject.other
dc.title The audit expectation gap: Evidence from Lebanon
dc.type Article
dc.contributor.affiliation Sidani, Y.M., Suliman S. Olayan School of Business, American University of Beirut, Beirut, Lebanon
dc.contributor.authorAddress Sidani, Y.M.; Suliman S. Olayan School of Business, American University of Beirut, Beirut, Lebanon; email: ys01@aub.edu.lb
dc.contributor.authorCorporate University: American University of Beirut; Faculty: Suliman S. Olayan School of Business; Department: School of Business;
dc.contributor.authorDepartment School of Business
dc.contributor.authorDivision
dc.contributor.authorEmail
dc.contributor.authorFaculty Suliman S. Olayan School of Business
dc.contributor.authorInitials
dc.contributor.authorOrcidID
dc.contributor.authorReprintAddress
dc.contributor.authorResearcherID
dc.contributor.authorUniversity American University of Beirut
dc.description.cited
dc.description.citedCount 7
dc.description.citedTotWOSCount
dc.description.citedWOSCount
dc.format.extentCount 15
dc.identifier.articleNo
dc.identifier.coden
dc.identifier.pubmedID
dc.identifier.scopusID 33847385373
dc.identifier.url
dc.publisher.address
dc.relation.ispartofConference
dc.relation.ispartofConferenceCode
dc.relation.ispartofConferenceDate
dc.relation.ispartofConferenceHosting
dc.relation.ispartofConferenceLoc
dc.relation.ispartofConferenceSponsor
dc.relation.ispartofConferenceTitle
dc.relation.ispartofFundingAgency
dc.relation.ispartOfISOAbbr
dc.relation.ispartOfIssue 3
dc.relation.ispartOfPart
dc.relation.ispartofPubTitle Managerial Auditing Journal
dc.relation.ispartofPubTitleAbbr Manage. Audit. J.
dc.relation.ispartOfSpecialIssue
dc.relation.ispartOfSuppl
dc.relation.ispartOfVolume 22
dc.source.ID
dc.type.publication Journal
dc.subject.otherAuthKeyword Attitudes
dc.subject.otherAuthKeyword Auditing
dc.subject.otherAuthKeyword Expectation
dc.subject.otherAuthKeyword Lebanon
dc.subject.otherAuthKeyword Perception
dc.subject.otherChemCAS
dc.subject.otherIndex
dc.subject.otherKeywordPlus
dc.subject.otherWOS


Files in this item

Files Size Format View

There are no files associated with this item.

This item appears in the following Collection(s)

Show simple item record

Search AUB ScholarWorks


Browse

My Account