dc.contributor.author |
Kumari, J.S. |
|
dc.contributor.author |
Ajward, A.R. |
|
dc.contributor.author |
Dissabandara, D.B.P.H. |
|
dc.date.accessioned |
2022-03-14T05:02:28Z |
|
dc.date.available |
2022-03-14T05:02:28Z |
|
dc.date.issued |
2017 |
|
dc.identifier.citation |
Kumari, J.S., Ajward, A.R. & Dissabandara, D.B.P.H.(2017). The Audit Expectations Gap and the Role of Audit Education: Evidence from Sri Lanka, VJM 2017, Vol. 03(1) 01-26 |
en_US |
dc.identifier.uri |
http://dr.lib.sjp.ac.lk/handle/123456789/10551 |
|
dc.description.abstract |
The study examined the status and impact of audit education on the audit expectation gap, as existence of such a gap is noted to be harmful to the accounting and auditing profession. Accordingly, undergraduates of a regional national university in Sri Lanka (in three categories as: undergraduates who had not followed an auditing course, who had followed a basic auditing course, and who had followed an advanced auditing course) and professional auditors were selected and a questionnaire survey that included statements on the duties of the auditors was administered. The results of the independent sample t-test indicate the existence of an audit expectation gap in the Sri Lankan context; and that audit education had an effect in reducing such a gap. However, further analysis indicated that only an advanced auditing course had resulted in minimizing such expectation gap (particularly in reducing the unreasonable expectation gap) compared to who had followed a basic auditing course. These findings are expected to have significant educational policy implications. |
en_US |
dc.language.iso |
en |
en_US |
dc.publisher |
Faculty of Management Studies and Commerce, University of Sri Jayewardenepura |
en_US |
dc.title |
The Audit Expectations Gap and the Role of Audit Education: Evidence from Sri Lanka |
en_US |
dc.type |
Article |
en_US |
dc.identifier.doi |
https://doi.org/10.31357/vjm.v3i1.3641 |
en_US |