THE EFFECT OF EDUCATION ON THE AUDIT EXPECTATION GAP
作者:
Gary S. Monroe,
David R. Woodliff,
期刊:
Accounting&Finance
(WILEY Available online 1993)
卷期:
Volume 33,
issue 1
页码: 61-78
ISSN:0810-5391
年代: 1993
DOI:10.1111/j.1467-629X.1993.tb00195.x
出版商: Blackwell Publishing Ltd
数据来源: WILEY
摘要:
Abstract:This paper examines the effect of education on students' perceptions of the meaning of audit reports and the responsibilities and duties of auditors. A research instrument, utilising semantic differential scales designed to measure the messages communicated through audit reports, was administered to two groups of undergraduate students at the beginning and end of a semester and to auditors. The experimental group consisted of final year undergraduate accounting students enrolled in their first auditing unit. The control group consisted of final year undergraduate marketing students not enrolled in the auditing unit. The results of the study suggest that education may be an effective approach to narrowing or eliminating the audit expectation gap.
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