Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 219

Full Length Research Paper

Expectation – performance of internal auditors: Examining views from Ghana

Babonyire Adafula
  • Babonyire Adafula
  • Capital Law Partners, 1st Floor CBG (Former Beige Capital) Building, No. 1 Maradona Junction, Ashale Botwe, Accra, Ghana.
  • Google Scholar
Nicholas Asare
  • Nicholas Asare
  • Capital Law Partners, 1st Floor CBG (Former Beige Capital) Building, No. 1 Maradona Junction, Ashale Botwe, Accra, Ghana.
  • Google Scholar
Williams Abayaawien Atuilik
  • Williams Abayaawien Atuilik
  • Department of Accounting, Faculty of Business Administration, Heritage Christian University College, Amasaman, Accra, Ghana.
  • Google Scholar
Christopher Jwayire Adafula
  • Christopher Jwayire Adafula
  • Ghana Audit Service, Nkwanta - Ghana
  • Google Scholar


  •  Received: 01 September 2016
  •  Accepted: 09 January 2019
  •  Published: 31 May 2019

References

Berle AA, Means CG (1933). The Modern Corporation and Private Property. New York: The Macmillan Company.

 

Best PJ, Buckby S, Tan C (2001). Evidence of the audit expectation gap in Singapore. Managerial Auditing Journal 16(3):134-144.
Crossref

 
 

Chambers DA, Odar M (2015). A New Vision for Internal Audit. Managerial Auditing Journal 30(1):34-55.
Crossref

 
 

Committee on Internal Audit Guidance For Financial Services (CIAGFS)(2013). Effective internal audit in financial service sector:Recommendations from the Committee on Internal Audit Guidance for Financial Services. London: Chartered Institute of Internal Auditors.

 
 

Cooper BJ, Leung P, Mathews CM (1996). Benchmarking - a comparison of internal audit in Australia, Malaysia and Hong Kong. Managerial Auditing Journal 11(1):23-29.
Crossref

 
 

COSO (1992). Enterprise Risk Management-Integrated Framework. New York: Committee of Sponsoring Organisations of the Tradeway Commission.

 
 

Diamond J (2002). The role of internal audit in government financial management: an international perspective (No. 2-94). International Monetary Fund. Available at: 

View

 
 

Dixon R, Woodhead AD, Sohliman M (2006). An investigation of the expectation gap in Egypt. Managerial Auditing Journal 21(3):293-302.
Crossref

 
 

Epstein M, Geiger M (1994). Investor views of audit assurance: Recent evidence of the expectation gap. Journal of Accountancy 177(1):60-65.

 
 

Frank KE, Lowe DJ, Smith JK (2001). The Expectation Gap: perceptual differences between auditors, jurors and students. Managerial Auditing Journal 16:145-149.
Crossref

 
 

Humphrey CG, Moizer P, Turley WS (1993). The Audit Expectations Gap in Britain: an empirical investigation. Accounting and Business Research 23(sup1):395-411.
Crossref

 
 

IFAC (2013). International Standard on Auditing, ISA 610 (revised). New York: Handbook of International Quality Control, Auditing, Review, Other Assurance and Related Services Pronouncements.

 
 

IIAR (2013). International Professional Practice Framework (IPPF). Florida: IIA - Research Foundation.

 
 

IIA-USA (2000). Internal Auditing: Adding Value accross the Board. New York: Institute of Internal Auditors.

 
 

Kren L, Kerr J (1993). The Effects of Behaviour Monitoring and Uncertainty in the use of performance-contingent compensation. Accounting and Business Research 23(9):159-168.
Crossref

 
 

Lenz R, Ulrich H (2015). A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities. Managerial Auditing Journal 30(1):5-33.
Crossref

 
 

Mat-Zain M, Subramanian N (2007). Internal Audit Perceptions on Audit Committee Interaction: A qualitative Study in Malaysian Public Sector Corporations. Corporate Governance 15(5):894-908.
Crossref

 
 

Messier FW, Glover MS, Prawitt FD (2006). Auditing and Assurance Services. A Systematic Approach, 4th Ed. New York: McGraw-Hill Irwin.

 
 

Michael BA (1994). Auditor, Agency Theory and the Internal. Managerial Auditing Journal 9(8):8-12.
Crossref

 
 

Mihret DG, Yismaw AW (2007). Internal Audit Effectiveness: An Ethiopian Public Sector Case Study. Managerial Auditing Journal 22(5):470-484.
Crossref

 
 

Nagy A, Cenker W (2002). An assessment of the newly defined internal audit function. Managerial Auditing Journal 17(3):130-137.
Crossref

 
 

Onumah JM, Simpson SNY, Adafula B (2009). The audit expectation gap concept: Examining views on auditors' reports from Ghana, in Tsamenyi, M. and Uddin, S. (eds.). Accounting in Emerging Economies (Research in Accounting in Emerging Economies, 9), Emerald Group Publishing Limited. pp. 321-343.
Crossref

 
 

Porter BA (1993). An empirical study of the audit expectation-performance gap. Accounting and Business Research 24(93):49-68.
Crossref

 
 

Ramamoorti S (2003). Internal Auditing: History, Evolutiona and Prospects. Altamonte Springs: The Institute of Internal Auditors Research Foundation.

 
 

Ridley J (2004). Celebrating Professionalism. Internal Auditor 61:98.

 
 

Sarens G, De Beelde I (2006). The Relationship Between Internal Audit and Senior Management: An Analysis of Perceptions and Expectations. International Journal of Auditing 10:220.
Crossref

 
 

Schanze E (1987). Contract, Agency, and the Delegation of Decision Making. Agency Theory, Information and Incentives. pp. 461-478.
Crossref

 
 

Simon C (1995). Legal responses to state corruption in Commonwealth Africa. Journal of African Law 39(2):115-126.
Crossref

 
 

Spira FL, Page M (2003). Risk Management-The Reinvention of internal control and the changing role of internal audit. Accounting, Auditing and Accountability Journal 14(6):640-661.
Crossref