An empirical study of the audit expectation gap in fraud detection : a Singapore perspective

• Main Authors: Yang, Chin Chung, Chung, Sang Pok
• Other Authors: Tan, Benjamin Lin Boon
• Format: Theses and Dissertations
• Language: English
• Published: 2009
• Subjects: DRNTU::Business::Auditing
• Online Access: http://hdl.handle.net/10356/20251
• Institution: Nanyang Technological University

The audit expectation gap has been a much researched issue in the face of increasing number of litigation against auditors. This empirical study analyzes the expectation gap in fraud detection between auditors and informed users of financial statements i.e. financial analyst in five areas in the Sin...