| Título: | Audit Reasonableness Expectation Gap: Users’ Perception in Nigeria |
| Autores: |
O. Enofe, Dr. Austine; Department of Accounting, University of Benin, Nigeria Mgbame, Dr. Chijioke Oscar; Department of Accounting, University of Benin, Nigeria Aronmwan, Edosa Joshua; Department of Accounting, University of Benin, Nigeria Ogbeide, Ivie Eloghosa; Department of Accounting, University of Benin, Nigeria |
| Fecha: | 2013-07-03 |
| Publicador: | International Journal of Business and Social Research |
| Fuente: |
 |
| Tipo: |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
| Tema: |
Audit expectation Gap; Reasonableness Gap |
| Descripción: | 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. |
| Idioma: | Inglés |
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