Since 2014
The Audit Expectations Gap and the Role of Audit Education: Evidence from Sri Lanka
Vidyodaya Journal of Management
View Archive Info| Field | Value | |
| Title |
The Audit Expectations Gap and the Role of Audit Education: Evidence from Sri Lanka
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| Creator |
Kumari, J.S.
Ajward, A.R. Dissabandara, D.B.P.H. |
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| Description |
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.
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| Publisher |
University of Sri Jayewardenepura
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| Contributor |
—
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| Date |
2017-06-30
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://journals.sjp.ac.lk/index.php/vjm/article/view/3641
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| Source |
Vidyodaya Journal of Management; Vol 3, No 1 (2017)
2448-9344 |
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| Language |
eng
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| Relation |
http://journals.sjp.ac.lk/index.php/vjm/article/view/3641/2862
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| Rights |
Copyright (c) 2019 Vidyodaya Journal of Management
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