The Existence of Audit Expectation Gap in Malaysia

Mohd Ariff Kassim
Siti Rosmaini Mohd HAnafi

Accounting Department
Universiti Tenaga Nasional, Pahang, Malaysia 

This study is an extension of the authors’ previous study which was conducted at Universiti Tenaga Nasional (UNITEN) in 2005 on the effect of undergraduate audit education in reducing audit expectation gap. The present study aimed to provide greater empirical evidence on the existence of auditexpectation gap in Malaysia. The methodology was developed based on Gramling and Schazberg’s (1996) study. An Instrument of audit expectation gap was distributed to auditors, accountants and accounting educators in Malaysia to ascertain whether there was evidence on the existence of an audit expectation gap between these groups of respondents. The results inidicated the existence of an audit expectation gap between auditors, accountants and accounting educators.

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