The Audit Expectation Gap (AEG) concept appears to be, unarguably, as old as the accounting and auditing profession, hence has been variously researched. However, despite its apparent longevity in the accounting literature, ...

The study examines the audit expectation-performance gap from the standpoint of the internal audit function from the perspective of a developing economy. It evaluates the audit expectation-performance gap from the ...

International Public Sector Accounting Standards (IPSAS) have gained worldwide acceptance and acclaim as an accounting and reporting framework as far as public sector financial reporting is concerned. IPSAS are therefore ...