A qualitative analysis of the audit expectations gap in the public sector of Bangladesh

Audit expectation gap: a comprehensive literature review

“…Subsequently, empirical studies according to more advanced statistical instruments such as multivariate analysis (Coram and Wang, 2020), logistic regression (Salehi and Arianpoor, 2022), structural equation modelling methodology (PLS-SEM) (Garc ıa-Hern andez et al, 2021), and Wilcoxon Signed Rank test (Ruhnke and Schmidt, 2014;Nguyen and Nguyen, 2020) have also been applied to confirm whether the broad generalizations might be drawn from survey data on the perspectives of various groups. On the other hand, fewer studies are carried out using the qualitative approach (Chowdhury and Innes, 1998;Dewi et al, 2021;Conteh and Hamidah, 2021). Moreover, conducting studies on the mixed method (for example, Ellul and Scicluna, 2022;Haniffa and Hudaib, 2007) may allow for a more thorough interpretation of the object of the study by complementing or describing data.…”

“…, 2021), and Wilcoxon Signed Rank test (Ruhnke and Schmidt, 2014; Nguyen and Nguyen, 2020) have also been applied to confirm whether the broad generalizations might be drawn from survey data on the perspectives of various groups. On the other hand, fewer studies are carried out using the qualitative approach (Chowdhury and Innes, 1998; Dewi et al. , 2021; Conteh and Hamidah, 2021).…”

The public sector audit expectations gap in Bangladesh

“…The first stage of this research project was interviews of an exploratory nature that suggested that an audit expectations gap might exist in the public sector in Bangladesh (Chowdhury and Innes, 1998). However, these interviews gave only qualitative evidence and the second stage in this research was to obtain some quantitative evidence in relation to the perceptions of CAG auditors and two of the main CAG audit report user groups in Bangladesh namely the PAC and the IFAs.…”

An empirical investigation of the audit expectation gap: Evidence from Cameroon

“…Author(s) agree that this article remain permanently open access under the terms of the Creative Commons Attribution License 4.0 International License and developing, audit expectation gap (AEG) has been considered comprehensively and established to be in actuality. Examples abound, however herein is a sample: in the UK (Humphrey et al, 1993;Dewing and Russel 2002), Australia (Gay and Schelluch, 1993;Schelluch and Gay, 2006), US (Schelluch, 1996;Frank et al, 2001;Almer and Brody, 2002;McEnroe and Martens, 2001), Netherlands (Hassink et al, 2009), South Africa (Gloeck and De Jager, 1993), China (Lin and Chen, 2004), UK/New Zealand (Porter et al, 2012), Egypt (Dixon et al, 2006), Malta (Desira and Baldacchino, 2005), Singapore (Best et al, 2001), Ghana (Onumah et al, 2009), Iran (Pourheydari and Abousaiedi, 2011), Malaysia (Fadzly and Ahmad, 2004), Bangladesh (Chowdhury and Innes, 1998;Chowdhury et al, 2005;Siddiqui et al, 2009), Saudi Arabia (Haniffa and Hudaib, 2007), Lebanon (Sidani, 2007), Libya (Masoud, 2017), Nigeria (Adeyemi and Uadiale, 2011;Olojede et al, 2020), and Barbados (Alleyne and Howard, 2005).…”