dc.contributor.author |
Kumari, J.S. |
|
dc.contributor.author |
Ajward, A.R. |
|
dc.contributor.author |
Dissabandara, D.B.P.H. |
|
dc.date.accessioned |
2018-11-08T04:56:16Z |
|
dc.date.available |
2018-11-08T04:56:16Z |
|
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", Vidyodaya Journal of Management Vol. 03(1), pp. 01-26 |
en_US |
dc.identifier.uri |
http://dr.lib.sjp.ac.lk/handle/123456789/7128 |
|
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.
Keywords
Audit Education, Audit Expectation Gap, Professional Auditors,
Undergraduates |
en_US |
dc.language.iso |
en |
en_US |
dc.publisher |
University of Sri Jayewardenepura, Nugegoda |
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 |