Finance India, Volume (25), No (3), Year (2011-12) , Pages (915-932)

Title : ( Auditor Responsibility and Expectation Gap: Evidence from Iranian Bankers )

Authors: Mahdi Salehi , Bahram Barzagar ,
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Our focus in this study is to determine the expecation gap in auditor\\\'s responsibility between auditors and bankers in Iran. In view of the fact, the key factor in enhanced credibility is the perception of stakeholders that the external auditors judge to financial statements providing through the management. In recent years corportae scandals were happened, so third parties demand auditors should have more responsibility to detect fraud. The auditors although they view thier role as bringing credibility to financial statements, know because of scope want limitation of thier responsibility cannot detect all kinds of fraud. Therefore there is so called gap. Our findings indicate that there is significant gap between auditors and bankers in areas of auditor\'s responsibilities to detection fraud and illegal acts. In this study, the authors came to conclusion that the bankers have reasonable expectation gap from auditors.

Keywords

, Responsibility, Audit,
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@article{paperid:1025728,
author = {Salehi, Mahdi and Bahram Barzagar},
title = {Auditor Responsibility and Expectation Gap: Evidence from Iranian Bankers},
journal = {Finance India},
year = {2011},
volume = {25},
number = {3},
month = {December},
issn = {0970-3772},
pages = {915--932},
numpages = {17},
keywords = {Responsibility; Audit; Iran},
}

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%0 Journal Article
%T Auditor Responsibility and Expectation Gap: Evidence from Iranian Bankers
%A Salehi, Mahdi
%A Bahram Barzagar
%J Finance India
%@ 0970-3772
%D 2011

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