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The ‘Knowledge Gap’ and ‘Deficient Performance Gap’ between Auditors and Corporate Managers: An Empirical Study in Malaysia

Gadjah Mada International Journal of Business

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Title The ‘Knowledge Gap’ and ‘Deficient Performance Gap’ between Auditors and Corporate Managers: An Empirical Study in Malaysia
 
Creator Lee, Teck Heang
Md. Ali, Azham
 
Subject audit expectation gap; deficient performance gap; knowledge gap; Malaysia
 
Description This paper reports the findings of a questionnaire survey of “knowledge gap” and “deficient performance gap” conducted in Malaysia on auditors and corporate managers. A total of 47 auditors and 72 corporate managers in Klang Valley responded to the survey. The aims of the study are two folds. Firstly, it ascertains the knowledge of the auditors and corporate managers of the auditors’ duties as required by the Malaysian Companies Act 1965 and the Malaysian Approved Standards on Auditing. Secondly, it elicits the perceived performance of auditors in relation to these required duties. The results of the study indicate the existence of “knowledge gap” and “deficient performance gap” between auditors and corporate managers. Overall, the results indicate that: (1) the auditors in Malaysia are knowledgeable about their duties and (2) the corporate managers have limited knowledge of auditors’ duties and they are less satisfied with some of the duties performed by the auditors.
 
Publisher Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada
 
Date 2008-01-12
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journal.ugm.ac.id/gamaijb/article/view/5589
10.22146/gamaijb.5589
 
Source Gadjah Mada International Journal of Business; Vol 10, No 1 (2008): January - April; 113-133
2338-7238
1411-1128
 
Language eng
 
Relation http://journal.ugm.ac.id/gamaijb/article/view/5589/4560