期刊名称：International Journal of Business and Management
印刷版ISSN：1833-3850
电子版ISSN：1833-8119
出版年度：2008
卷号：3
期号：11
页码：134
DOI：10.5539/ijbm.v3n11p134
出版社：Canadian Center of Science and Education
摘要：Purpose–This study aims to investigate the existence of an audit expectation gap and to find similarities and differences in responsibilities of audit expectation gap among auditor and investor between two countries, and to measure the magnitude of auditor responsibility. Methodology-The data for the present study has been collected from auditors and investors being sample respondents of the study. To collect information from respondents, the seven-section questionnaire was prepared and distributed to sample respondents. Sample respondents were chosen from different parts of India and Iran. Findings–The results found that wide audit expectation gaps in both the countries in the area of auditors’ responsibilities exist. There were no much differences between the opinion of auditors as well as investors in both the countries. Limitations–This study covers only the responsibility area it has not covered any other areas like, role, effectiveness, independence etc, and also only auditor and investors were approached to extract the data.
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