THE EXPECTATION GAP BETWEEN THE INDEPENDENT AUDITORS AND INDIVIDUAL INVESTORS IN EVALUATION OF AUDITING REPORT PARAGRAPHS

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AHMADZADEH ZAHED; ESMAEILZADEH ALI; DARABI ROYA

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Journal: QUANTITATIVE RESEARCHES IN MANAGEMENT Year:2013 | Volume:4 | Issue:3 Page(s): 101-120

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Title

THE EXPECTATION GAP BETWEEN THE INDEPENDENT AUDITORS AND INDIVIDUAL INVESTORS IN EVALUATION OF AUDITING REPORT PARAGRAPHS

Author(s)

AHMADZADEH ZAHED | ESMAEILZADEH ALI | DARABI ROYA | Issue Writer Certificate

Keywords

EXPECTATION GAPQ2

INDEPENDENT AUDITORSQ2

INDIVIDUAL INVESTORSQ2

Abstract

The EXPECTATION GAP is the gap between the auditors' actual standard of performance and the various public expectations of auditors' performance (as opposed to their required standard of performance). This research is a pseudo-experimental post-test research. Data are gathered in scaling method, with the use of questionnaires. The sampling method in this research is classified random, given the specifications of the statistical group. Samples were selected from among INDEPENDENT AUDITORS who are certificated INDEPENDENT AUDITORS and INDIVIDUAL INVESTORS that selected in companies accepted in Tehran Stock Exchange. The hypotheses of the research were tested in parametric statistical method, called t-test exam. To discover the effect of demographic information on the manner of replying the questions of the questionnaire and research hypothesis, two testes were used including the test for the comparison of the averages of two groups and that for the comparison of the averages of several groups. Results of the test provide that there are three main factor that why there are EXPECTATION GAP between the auditors' actual standard of performance and the financial managers 'expectations of auditors' performance in evaluation of auditing report paragraphs. They are a) factors related to auditing process b) validity or Fraud discovery c) reasonability of standard of evaluation

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APA: Copy

AHMADZADEH, ZAHED, ESMAEILZADEH, ALI, & DARABI, ROYA. (2013). THE EXPECTATION GAP BETWEEN THE INDEPENDENT AUDITORS AND INDIVIDUAL INVESTORS IN EVALUATION OF AUDITING REPORT PARAGRAPHS. QUANTITATIVE RESEARCHES IN MANAGEMENT, 4(3), 101-120. SID. https://sid.ir/paper/192019/en

Vancouver: Copy

AHMADZADEH ZAHED, ESMAEILZADEH ALI, DARABI ROYA. THE EXPECTATION GAP BETWEEN THE INDEPENDENT AUDITORS AND INDIVIDUAL INVESTORS IN EVALUATION OF AUDITING REPORT PARAGRAPHS. QUANTITATIVE RESEARCHES IN MANAGEMENT[Internet]. 2013;4(3):101-120. Available from: https://sid.ir/paper/192019/en

IEEE: Copy

ZAHED AHMADZADEH, ALI ESMAEILZADEH, and ROYA DARABI, “THE EXPECTATION GAP BETWEEN THE INDEPENDENT AUDITORS AND INDIVIDUAL INVESTORS IN EVALUATION OF AUDITING REPORT PARAGRAPHS,” QUANTITATIVE RESEARCHES IN MANAGEMENT, vol. 4, no. 3, pp. 101–120, 2013, [Online]. Available: https://sid.ir/paper/192019/en

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