Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 209

Full Length Research Paper

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

Lazarus Elad Fotoh
  • Lazarus Elad Fotoh
  • Karlstad Business School, Karlstad University, Sweden.
  • Google Scholar
Johan Ingemar Lorentzon
  • Johan Ingemar Lorentzon
  • Karlstad Business School, Karlstad University, Sweden.
  • Google Scholar
Michael Forzeh Fossung
  • Michael Forzeh Fossung
  • Faculty of Social and Management Sciences, University of Buea, Cameroon.
  • Google Scholar


  •  Received: 14 July 2021
  •  Published: 31 July 2021

References

Adeyemi SB, Uadiale OM (2011). An empirical investigation of the audit expectation gap in Nigeria. African Journal of Business Management 5(19):7964-7971.
Crossref

 

Alleyne P, Howard M (2005). An exploratory study of auditors' responsibility for fraud detection in Barbados. Managerial Auditing Journal 20(3):284-303.
Crossref

 
 

Almer ED, Brody RG (2002). An empirical investigation of context-dependent communications between auditors and bankers. Managerial Auditing Journal 17(8):478-486.
Crossref

 
 

Asare SK, Wright AM (2012). Investors', Auditors', and Lenders' Understanding of the Messages Conveyed by the Standard Audit Report on the Financial Statements. Accounting Horizons 26(2):193-217.
Crossref

 
 

Bell J (2010). Doing Your Research Project, Berkshire: Open University Press.

 
 

Best PJ, Buckby S, Tan C (2001). Evidence of the audit expectation gap in Singapore. Managerial Auditing Journal 16(3):134-44.
Crossref

 
 

Chowdhury R, Innes J (1998). A qualitative analysis of the audit expectations gap in the public sector of Bangladesh. International Journal of Auditing 2:247-261.
Crossref

 
 

Chowdhury RR, Innes J, Kouhy R (2005). The public sector audit expectation gap in Bangladesh. Managerial Auditing Journal 20(8):893-908.
Crossref

 
 

Cohen Commission (1978). Report of the Commission on Auditors' Responsibilities; Conclusions and Recommendations, New York: American Institute of Certified Public Accountants.

 
 

Dennis I (2010). What do you expect? A reconfiguration of the audit expectations gap. International Journal of Auditing 14(2):130?146.
Crossref

 
 

Desira J, Baldacchino PJ (2005). Jurors' and self-perceptions of the statutory auditors in Malta. Managerial Auditing Journal 20(7):691-706.
Crossref

 
 

Dewing IP, Russel PO (2002). UK fund managers, audit regulation and the new Accountancy foundation towards a narrowing of audit expectation gap? Managerial Auditing Journal 17(9):537-545.
Crossref

 
 

Dickerson CM (2005). Harmonizing Business Laws in Africa: OHADA Calls the Tune. Columbia Journal of Transnational Law 44(17):18-73.

 
 

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

 
 

Enes EF, de Almeida BJM, da Silva AMFG, Carvalho FP, Simões JMM (2016). Education as a contribution to reduce the audit expectation gap: The Portuguese case. Tékhne 14(1):10-19.
Crossref

 
 

Fadzly MN, Ahmad Z (2004). Audit expectation gap: the case of Malaysia. Managerial Auditing Journal 19(7):897-915.
Crossref

 
 

Fossung MF, Fotoh LE, Lorentzon J (2020). Determinants of audit expectation gap: the case of Cameroon. Accounting Research Journal 33(4/5):561-576.
Crossref

 
 

Fotoh LE, Lorentzon JI (2020). Critical issues of the audit expectation gap in the era of audit digitalisation. 2021 Hawaii Accounting Research Conference. 

 
 

Frank KE, Lowe JD, Smith JK (2001). The expectation gap: perceptual differences between auditors, jurors and students. Managerial Auditing Journal 16(3):145-149.
Crossref

 
 

Fulop MT, Tiron-Tudor A, Cordos GS (2019). Audit education role in decreasing the expectation gap. Journal of Education for Business 94(5):306-313.
Crossref

 
 

Gay G, Schelluch P (1993). The impact of the long-form audit report on users' perceptions of the auditor's role. Australian Accounting Review 3(2):1-11.
Crossref

 
 

Gloeck JD, De Jager H (1993). The Audit Expectation Gap in the Republic of South Africa. Meditari 1:1-42.

 
 

Gold A, Gronewold U, Pott C (2012). The ISA 700 auditor's report and the audit expectation gap - do explanations matter? International Journal of Auditing 16(3):286-307.
Crossref

 
 

Haniffa R, Hudaib M (2007). Locating audit expectations gap within a cultural context: the case of Saudi Arabia. Journal of International Accounting, Auditing and Taxation 16(2):179-206.
Crossref

 
 

Hassink HFD, Bollen LH, Meuwissen RHG, de Vries MJ (2009). Corporate fraud and the audit expectations gap: A study among business managers. Journal of International Accounting, Auditing and Taxation 18(2):85-100.
Crossref

 
 

Hatherly D, Innes J, Brown T (1991). The Expanded Audit Report- An Empirical Investigation. Accounting and Business Research 21(84):311-319.
Crossref

 
 

Humphrey C, Turley P (1992). The Audit Expectation Gap in the United Kingdom, London. Institute of Chartered Accountants in England and Wales.

 
 

Humphrey C, Moizer P, Turley S (1993). The audit expectation gap in Britain: an empirical Investigation. Accounting and Business Research 23( 91A):359-411.
Crossref

 
 

Lee TH, Ali AM, Gloeck DI, Yap CS (2010). The audit expectation gap in Thailand. Southern African Journal of Accountability and auditing research 10:1-17.

 
 

Liggio CD (1974). The expectation gap: the accountants Waterloo. Journal of Contemporary Business 3(3):27-44.

 
 

Litjens R, van Buuren J, Vergoossen R (2015). Addressing Information Needs to Reduce the Audit Expectation Gap: Evidence from Dutch Bankers, Audited Companies and Auditors. International Journal of Auditing 19(3):267-281.
Crossref

 
 

Lin ZJ, Chen F (2004). An empirical study of audit 'Expectation Gap' in The People's Republic of China. International Journal of Auditing 8(2):93-115.
Crossref

 
 

Maccarrone ET (1993). Using the expectation gap to close the legal gap. CPA Journal 63:10-16.

 
 

Masoud N (2017). An empirical study of audit expectation-performance gap: The case of Libya. Research in International Business and Finance 41:1-15.
Crossref

 
 

McEnroe JE, Martens SC (2001). Auditors' and investors' perceptions of the expectations Gap. Accounting Horizons 14(4):345-358.
Crossref

 
 

Monroe GS, Woodliff DR (1993). The Effect of Education on the Audit Expectation Gap. Accounting and Finance 33(1):61-78.
Crossref

 
 

Noghondari AT, Foong SY (2013). Antecedents and consequences of audit expectation gap: Evidence from the banking sector in Malaysia. Managerial Auditing Journal 28(5):384-406.
Crossref

 
 

Olojede P, Erin O, Asiriuwa O, Usman M (2020). Audit expectation gap: an empirical analysis. Future Business Journal 6(1):1-12.
Crossref

 
 

Ondoa HA (2014). The determinants of corporate corruption in Cameroon. Economic Bulletin 32(2):938-950.

 
 

Onumah JM, Simpson SNY, Babonyire A (2009). The audit expectation gap concept: examining views on auditors' reports from Ghana. Research in Accounting in Emerging Economies 9:321-343.
Crossref

 
 

Organisation for the Harmonisation of Business Laws in Africa (OHADA) (2014). Uniform Act on Commercial Companies and Economic Interest Groups. Journal Officiel de l'OHADA n° Spécial du.

 
 

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

 
 

Porter B, ÓhÓgartaigh C, Baskerville R (2012). Audit expectation-performance gap revisited: evidence from New Zealand and the United Kingdom. Part 2: changes in the gap in New Zealand 1989-2008 and in the United Kingdom 1999-2008. International Journal of Auditing 16(3):215-247.
Crossref

 
 

Pourheydari O, Abousaiedi M (2011). An empirical investigation of the audit expectations gap in Iran. Journal of Islamic Accounting and Business Research 2(1):63-76.
Crossref

 
 

Preston CC, Colman AM (2000). Optimal number of response categories in rating scales: reliability, validity, discriminating power, and respondent preferences. Actapsychologica 104(1):1-15.
Crossref

 
 

Ruhnke K, Schmidt M (2014). The audit expectation gap: existence, causes, and the impact of changes. Accounting and Business Research 44(5):572-601.
Crossref

 
 

Schelluch P (1996). Long-form audit report messages: further implications for the audit expectation Gap. Accounting Research Journal 9(1):48-55.

 
 

Schelluch P, Gay G (2006). Assurance provided by auditor reports on prospective financial information: implication for the expectation gap. Accounting and Finance 46(4):653-676.
Crossref

 
 

Sidani YS (2007). The audit expectation gap: evidence from Lebanon. Managerial Auditing Journal 22(3):288-302.
Crossref

 
 

Siddiqui J, Nasreen T, Choudhury-Lema A (2009). The audit expectations gap and the role of audit education: the case of an emerging economy. Managerial Auditing Journal 24(6):564-583.
Crossref

 
 

Stevenson M (2019). Can Auditors Close The Great Expectation Gap For Good? Pivot Magazine, 2 February CPA. 

 
 

Taylor MH, Simon DT (2003). The market for audit services in emerging economies: evidence from Nigeria. Research in Accounting in Emerging Economies 5:165-176.
Crossref

 
 

Vanstraelen A, Schelleman C, Meuwissen R, Hofmann I (2012). The audit reporting debate: seemingly intractable problems and feasible solutions. European Accounting Review 21(2):193-215.
Crossref