Credibility and expectation gap in reporting on uncertainties
This paper analyzes and reports on studies that examine the extent to which international auditing boards have accomplished the goal of reducing the expectation gap in reporting on uncertainties. This is because there has been a long-running controversy between the auditing profession and the commun...
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| Veröffentlicht in: | Managerial auditing journal 2003-08, Vol.18 (6/7), p.517-529 |
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| container_end_page | 529 |
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| container_issue | 6/7 |
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| container_title | Managerial auditing journal |
| container_volume | 18 |
| creator | Shaikh, Junaid M Talha, Mohammad |
| description | This paper analyzes and reports on studies that examine the extent to which international auditing boards have accomplished the goal of reducing the expectation gap in reporting on uncertainties. This is because there has been a long-running controversy between the auditing profession and the community of financial statement users concerning the responsibilities of the auditors to the users. Enron and WorldCom scandals have provoked the public to incite the government and professional bodies to impose stringent regulation in protecting their interests. It also suggests the solutions to minimize the gap and enhance the public's perception towards the profession. |
| doi_str_mv | 10.1108/02686900310482650 |
| format | Article |
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| fulltext | fulltext |
| identifier | ISSN: 0268-6902 |
| ispartof | Managerial auditing journal, 2003-08, Vol.18 (6/7), p.517-529 |
| issn | 0268-6902 1758-7735 |
| language | eng |
| recordid | cdi_emerald_primary_10_1108_02686900310482650 |
| source | Emerald A-Z Current Journals |
| subjects | Accountants Accounting Auditing Auditors Audits Capital markets Corporate governance Credibility Failure Financial reporting Financial statements Investments Perceptions Public interest Regulation Scandals Stockholders Studies Taxable income Uncertainty |
| title | Credibility and expectation gap in reporting on uncertainties |
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