Record Details

Audit Reasonableness Expectation Gap: Users’ Perception in Nigeria

International Journal of Business and Social Research

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Field Value
 
ISSN 2164-2559
2164-2540
 
Authentication Code dc
 
Title Statement Audit Reasonableness Expectation Gap: Users’ Perception in Nigeria
 
Added Entry - Uncontrolled Name O. Enofe, Dr. Austine
Mgbame, Dr. Chijioke Oscar
Aronmwan, Edosa Joshua
Ogbeide, Ivie Eloghosa
Department of Accounting, University of Benin, Nigeria
Department of Accounting, University of Benin, Nigeria
Department of Accounting, University of Benin, Nigeria
Department of Accounting, University of Benin, Nigeria
 
Uncontrolled Index Term Array
 
Summary, etc. This study sought to examine users’ perception of reasonableness audit expectation gap in Nigeria. The survey research design was employed and Information was sought from respondents using a structured likert scale questionnaire. The hypothesis raised was analyzed using the ANOVA test statistics. The study found that there exist a reasonableness gap between auditors and users (managers, investors and the public) of audit report as regarding the responsibilities of auditors. Based on our findings, we recommend education as a method to reduce unreasonable expectation of the public and even users of audited reports. Such awareness can be created by enriching the curriculum of Nigerian tertiary institutions and by formal or informal awareness campaign by both government and auditing profession from time to time through appropriate media not just for their members alone but also for the auditing community as a whole.
 
Publication, Distribution, Etc. LAR Center Press
 
Electronic Location and Access application/pdf
https://thejournalofbusiness.org/index.php/site/article/view/65
 
Data Source Entry International Journal of Business and Social Research; Vol 3, No 3 (2013): March
 
Language Note eng
 
Terms Governing Use and Reproduction Note Copyright (c)