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The Audit Expectations Gap and the Role of Audit Education: Evidence from Sri Lanka

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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


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