메뉴 건너뛰기




Volumn 15, Issue 4, 2001, Pages 345-358

Auditors' and investors' perceptions of the "expectation gap"

Author keywords

Attest function; Expectation gap

Indexed keywords


EID: 12144250527     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: 10.2308/acch.2001.15.4.345     Document Type: Article
Times cited : (116)

References (34)
  • 1
    • 0038887742 scopus 로고
    • American Institute of Certified Public Accountants (AICPA)., Statement on Auditing Standards No. 53. New York, NY: AICPA
    • American Institute of Certified Public Accountants (AICPA). 1988a. The Auditor's Responsibility to Detect and Report Errors and Irregularities. Statement on Auditing Standards No. 53. New York, NY: AICPA.
    • (1988) The Auditor's Responsibility to Detect and Report Errors and Irregularities
  • 2
    • 0345989215 scopus 로고
    • American Institute of Certified Public Accountants (AICPA)., Statement on Auditing Standards No. 54. New York, NY: AICPA
    • American Institute of Certified Public Accountants (AICPA). 1988b. Illegal Acts by Clients. Statement on Auditing Standards No. 54. New York, NY: AICPA.
    • (1988) Illegal Acts By Clients
  • 3
    • 0038887773 scopus 로고
    • American Institute of Certified Public Accountants (AICPA)., Statement on Auditing Standards No. 55. New York, NY: AICPA
    • American Institute of Certified Public Accountants (AICPA). 1988c. Consideration of the Internal Control Structure in a Financial Statement Audit. Statement on Auditing Standards No. 55. New York, NY: AICPA.
    • (1988) Consideration of The Internal Control Structure In a Financial Statement Audit
  • 4
    • 0040819160 scopus 로고
    • American Institute of Certified Public Accountants (AICPA)., Statement on Auditing Standards No. 57. New York, NY: AICPA
    • American Institute of Certified Public Accountants (AICPA). 1988d. Auditing Accounting Estimates. Statement on Auditing Standards No. 57. New York, NY: AICPA.
    • (1988) Auditing Accounting Estimates
  • 5
    • 0012321866 scopus 로고
    • American Institute of Certified Public Accountants (AICPA)., Statement on Auditing Standards No. 58. New York, NY: AICPA
    • American Institute of Certified Public Accountants (AICPA). 1988e. Reports on Audited Financial Statements. Statement on Auditing Standards No. 58. New York, NY: AICPA.
    • (1988) Reports On Audited Financial Statements
  • 6
    • 0003835663 scopus 로고
    • American Institute of Certified Public Accountants (AICPA)., Statement on Auditing Standards No. 59. New York, NY: AICPA
    • American Institute of Certified Public Accountants (AICPA). 1988f. The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern. Statement on Auditing Standards No. 59. New York, NY: AICPA.
    • (1988) The Auditor's Consideration of An Entity's Ability to Continue As a Going Concern
  • 9
    • 0007077195 scopus 로고
    • American Institute of Certified Public Accountants (AICPA)., Statement on Auditing Standards No. 78. New York, NY: AICPA
    • American Institute of Certified Public Accountants (AICPA). 1995. Consideration of Internal Control in a Financial Statement Audit. Statement on Auditing Standards No. 78. New York, NY: AICPA.
    • (1995) Consideration of Internal Control In a Financial Statement Audit
  • 11
    • 0003835670 scopus 로고    scopus 로고
    • American Institute of Certified Public Accountants (AICPA)., Statement on Auditing Standards No. 82. New York, NY: AICPA
    • American Institute of Certified Public Accountants (AICPA). 1997. Consideration of Fraud in a Financial Statement Audit. Statement on Auditing Standards No. 82. New York, NY: AICPA.
    • (1997) Consideration of Fraud In a Financial Statement Audit
  • 12
    • 77249172966 scopus 로고    scopus 로고
    • American Institute of Certified Public Accountants (AICPA)., New York, NY: AICPA
    • American Institute of Certified Public Accountants (AICPA). 1998. Horizons for the Auditing Standards Board. New York, NY: AICPA.
    • (1998) Horizons For the Auditing Standards Board
  • 13
    • 0001515344 scopus 로고
    • Evaluation of auditor decisions: Hindsight bias effects and the expectation gap
    • Anderson, J., D. Lowe, and P. Reckers. 1993. Evaluation of auditor decisions: Hindsight bias effects and the expectation gap. Journal of Economic Psychology 14: 711-737.
    • (1993) Journal of Economic Psychology , vol.14 , pp. 711-737
    • Anderson, J.1    Lowe, D.2    Reckers, P.3
  • 15
    • 0007365690 scopus 로고
    • The auditor's new guide to errors, irregularities and illegal acts
    • Carmichael, D. R. 1988. The auditor's new guide to errors, irregularities and illegal acts. Journal of Accountancy 166: 40-48.
    • (1988) Journal of Accountancy , vol.166 , pp. 40-48
    • Carmichael, D.R.1
  • 16
    • 0003796099 scopus 로고
    • Commission on Auditors' Responsibilities (CAR)., New York, NY: AICPA
    • Commission on Auditors' Responsibilities (CAR). 1978. Report, Conclusions and Recommendations. New York, NY: AICPA.
    • (1978) Report, Conclusions and Recommendations
  • 17
    • 0012235827 scopus 로고
    • Recent evidence of the expectation gap
    • Epstein M., and M. Geiger. 1994. Recent evidence of the expectation gap. Journal of Accountancy 177 (1): 60-66.
    • (1994) Journal of Accountancy , vol.177 , Issue.1 , pp. 60-66
    • Epstein, M.1    Geiger, M.2
  • 18
    • 23744434296 scopus 로고    scopus 로고
    • Financial Accounting Standards Board (FASB)., New York, NY: John Wiley & Sons, Inc
    • Financial Accounting Standards Board (FASB). 2000. Statements of Financial Accounting Concepts. New York, NY: John Wiley & Sons, Inc.
    • (2000) Statements of Financial Accounting Concepts
  • 19
    • 0001852809 scopus 로고
    • The expectation gap auditing standards
    • Guy D., and J. Sullivan. 1988. The expectation gap auditing standards. Journal of Accountancy 165: 36-46.
    • (1988) Journal of Accountancy , vol.165 , pp. 36-46
    • Guy, D.1    Sullivan, J.2
  • 20
    • 77249144197 scopus 로고    scopus 로고
    • The auditor expectation and performance gaps: Views from auditors and their clients
    • Harris, S., and D. Marxen. 1997. The auditor expectation and performance gaps: Views from auditors and their clients. Research in Accounting Regulation 11: 159-176.
    • (1997) Research In Accounting Regulation , vol.11 , pp. 159-176
    • Harris, S.1    Marxen, D.2
  • 22
    • 0000979105 scopus 로고
    • Mail surveys and response rates: A literature review
    • Kanuk, L., and C. Berenson. 1975. Mail surveys and response rates: A literature review. Journal of Marketing Research 12: 440-453.
    • (1975) Journal of Marketing Research , vol.12 , pp. 440-453
    • Kanuk, L.1    Berenson, C.2
  • 23
    • 0002960299 scopus 로고
    • Bankers' and investors' perceptions of the "auditors" role in financial statement reporting: The impact of SAS No. 58
    • Kelly, A., and L. Mohrweis. 1989. Bankers' and investors' perceptions of the "auditors" role in financial statement reporting: The impact of SAS No. 58. AUDITING: A Journal of Practice & Theory 9: 87-97.
    • (1989) Auditing: A Journal of Practice & Theory , vol.9 , pp. 87-97
    • Kelly, A.1    Mohrweis, L.2
  • 24
    • 0009163714 scopus 로고
    • CPA performance of consulting engagements with audit clients: Effects on financial statement users' perceptions and decisions
    • Lowe, D. J., and K. Pany. 1995. CPA performance of consulting engagements with audit clients: effects on financial statement users' perceptions and decisions. AUDITING: A Journal of Practice & Theory 14 (2): 35-53.
    • (1995) Auditing: A Journal of Practice & Theory , vol.14 , Issue.2 , pp. 35-53
    • Lowe, D.J.1    Pany, K.2
  • 25
    • 38249010085 scopus 로고
    • Substance over form in auditing and the auditors' position of public trust
    • (December)
    • McEnroe, J., and S. Martens. 1992. Substance over form in auditing and the auditors' position of public trust. Critical Perspectives on Accounting 3 (December): 389-401.
    • (1992) Critical Perspectives On Accounting , vol.3 , pp. 389-401
    • McEnroe, J.1    Martens, S.2
  • 26
    • 33745026785 scopus 로고    scopus 로고
    • Individual investors' perceptions regarding the meaning of US and UK audit report terminology: "Present fairly in accordance with GAAP" and "Give a true and fair view"
    • McEnroe, J., and S. Martens. 1998. Individual investors' perceptions regarding the meaning of US and UK audit report terminology: "Present fairly in accordance with GAAP" and "Give a true and fair view." Journal of Business Finance Accounting 25: 289-307.
    • (1998) Journal of Business Finance Accounting , vol.25 , pp. 289-307
    • McEnroe, J.1    Martens, S.2
  • 27
    • 0003164303 scopus 로고
    • Messages perceived from audit, review, and compilation re-ports: Extensions to more diverse groups
    • Nair, R. D., and L. E. Rittenberg. 1987. Messages perceived from audit, review, and compilation re-ports: Extensions to more diverse groups. AUDITING: A Journal of Practice & Theory 7: 15-38.
    • (1987) Auditing: A Journal of Practice & Theory , vol.7 , pp. 15-38
    • Nair, R.D.1    Rittenberg, L.E.2
  • 28
    • 0004197383 scopus 로고
    • National Commission on Fraudulent Financial Reporting (the Treadway Commission)., Washington, D.C.: Government Printing Office
    • National Commission on Fraudulent Financial Reporting (the Treadway Commission). 1987. Report of the National Commission on Fraudulent Financial Reporting. Washington, D.C.: Government Printing Office.
    • (1987) Report of The National Commission On Fraudulent Financial Reporting
  • 30
    • 0008302324 scopus 로고
    • An empirical study of the audit expectation-Performance gap
    • Porter, B. 1993. An empirical study of the audit expectation-Performance gap. Accounting and Business Research 93: 49-68.
    • (1993) Accounting and Business Research , vol.93 , pp. 49-68
    • Porter, B.1
  • 32
    • 77249120332 scopus 로고    scopus 로고
    • United States v. Arthur Young & Co., 465 U.S. 805 (1984)
    • United States v. Arthur Young & Co., 465 U.S. 805 (1984)
  • 33
    • 0003398227 scopus 로고    scopus 로고
    • U.S. General Accounting Office (GAO)., Washington, D.C.: Government Printing Office
    • U.S. General Accounting Office (GAO). 1996. The Accounting Profession: Major Issues: Progress and Concerns: Washington, D.C.: Government Printing Office.
    • (1996) The Accounting Profession: Major Issues: Progress and Concerns
  • 34
    • 77249145058 scopus 로고
    • Letter to John E. McEnroe. (February 24)
    • Zeff, S. 1993. Letter to John E. McEnroe. (February 24).
    • (1993)
    • Zeff, S.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.