期刊名称：Asian Journal of Economics, Business and Accounting
印刷版ISSN：2456-639X
出版年度：2019
卷号：10
期号：1
页码：1-10
DOI：10.9734/AJEBA/2019/46832
语种：English
出版社：Sciencedomain International
摘要：The role of auditors is highly important in today’s business environment as a result of the separation of ownership from control considering numerous shareholders in the companies. One of the areas that posed a challenge is where users of financial statements perceive the roles of auditors concerning fraud prevention and detection. This paper examined users’ perceptions of the auditors’ responsibility for fraud prevention, fraud detection and audit expectation gap (AEG) in Nigeria. The study adopts a survey research design in which 200 copies of the questionnaires were administered to academics, accountants, investors, stockbrokers and bankers in Kano and Jigawa States of Nigeria. In addition, three hypotheses were formulated and tested using One-way Analysis of Variance (ANOVA). The findings of this study revealed that AEG exists in the area of fraud prevention and detection in Nigeria. In view of this, the paper suggests that proper enlightenment to the public, investors and potential investors about the audit function and auditor’s responsibilities concerning fraud prevention and detection should be employed by the regulators, professional accounting bodies and other stakeholders as this could help in reducing the AEG in Nigeria.
关键词：Auditors’ responsibility;fraud prevention and detection;audit expectation gap;users of financial statements;Nigeria
