<abstract xmlns="http://www.w3.org/1999/xhtml"><p>The main objective of the study is at first identifying the expectation gap about audit responsibility and the second quantifying the expectation gap in Iran. In order to collecting data, a questionnaire designed and developed between auditors and investors. Collected data analyzed by employing non-parametric statistics test. The results show that there is expectation gap between auditors and investors in Iran. The current study employed a new approach in the world in order to quantifying the expectation gap. It gives the more strength to other researchers in order to measuring audit expectation gap in the world.</p></abstract>

The main objective of the study is at first identifying the expectation gap about audit responsibility and the second quantifying the expectation gap in Iran. In order to collecting data, a questionnaire designed and developed between auditors and investors. Collected data analyzed by employing non-parametric statistics test. The results show that there is expectation gap between auditors and investors in Iran. The current study employed a new approach in the world in order to quantifying the expectation gap. It gives the more strength to other researchers in order to measuring audit expectation gap in the world.

Quantifying Audit Expectation Gap: A New approach to Measuring Expectation Gap

Mahdi Salehi is at Ferdowsi University of Mashhad, Mashhad, Islamic Republic of Iran

Zagreb International Review of Economics and Business

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

{"article-title":"Quantifying Audit Expectation Gap: A New approach to Measuring Expectation Gap"}

The main objective of the study is at first identifying the expectation gap about audit responsibility and the second quantifying the expectation gap in Iran....

Quantifying Audit Expectation Gap: A New approach to Measuring Expectation Gap

Published Online: May 20, 2016

Page range: 25 - 44

DOI: https://doi.org/10.1515/zireb-2016-0002

Keywords
Audit expectation gap, Audit responsibility, quantifying audit expectation gap

© 2016 Mahdi Salehi, published by De Gruyter Open

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Quantifying Audit Expectation Gap: A New approach to Measuring Expectation Gap

Published Online: May 20, 2016

Page range: 25 - 44

DOI: https://doi.org/10.1515/zireb-2016-0002

KeywordsAudit expectation gap, Audit responsibility, quantifying audit expectation gap

© 2016 Mahdi Salehi, published by De Gruyter Open

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Keywords
Audit expectation gap, Audit responsibility, quantifying audit expectation gap