Ciaran Ó. hÓgartaigh

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Audit Expectation‐Performance Gap Revisited: Evidence from New Zealand and the United Kingdom. Part 2: Changes in the Gap in New Zealand 1989–2008 and in the United Kingdom 1999–2008

International Journal of Auditing, Vol. 16, Issue 3, pp. 215-247, 2012
Number of pages: 33 Posted: 11 Oct 2012
Brenda Porter, Ciaran Ó. hÓgartaigh and Rachel F. Baskerville
affiliation not provided to SSRN, affiliation not provided to SSRN and Victoria University of Wellington - School of Accounting and Commercial Law
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Abstract:

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Audit expectation‐performance gap, reasonableness gap, deficient standards, deficient performance, society's expectations, monitoring auditors