The ‘Knowledge Gap’ and ‘Deficient Performance Gap’ between Auditors and Corporate Managers: An Empirical Study in Malaysia
This paper reports the findings of a questionnaire survey of “knowledge gap” and “deficient performance gap” conducted in Malaysia on auditors and corporate managers. A total of 47 auditors and 72 corporate managers in Klang Valley responded to the survey. The aims of the study are two folds. Firstl...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Gadjah Mada
2008-01-01
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| Series: | Gadjah Mada International Journal of Business |
| Subjects: | |
| Online Access: | https://jurnal.ugm.ac.id/gamaijb/article/view/5589 |
| _version_ | 1818930425044664320 |
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| author | Teck Heang Lee Azham Md. Ali |
| author_facet | Teck Heang Lee Azham Md. Ali |
| author_sort | Teck Heang Lee |
| collection | DOAJ |
| description | This paper reports the findings of a questionnaire survey of “knowledge gap” and “deficient performance gap” conducted in Malaysia on auditors and corporate managers. A total of 47 auditors and 72 corporate managers in Klang Valley responded to the survey. The aims of the study are two folds. Firstly, it ascertains the knowledge of the auditors and corporate managers of the auditors’ duties as required by the Malaysian Companies Act 1965 and the Malaysian Approved Standards on Auditing. Secondly, it elicits the perceived performance of auditors in relation to these required duties. The results of the study indicate the existence of “knowledge gap” and “deficient performance gap” between auditors and corporate managers. Overall, the results indicate that: (1) the auditors in Malaysia are knowledgeable about their duties and (2) the corporate managers have limited knowledge of auditors’ duties and they are less satisfied with some of the duties performed by the auditors. |
| first_indexed | 2024-12-20T04:00:29Z |
| format | Article |
| id | doaj.art-f4f2f5ea39434c7c848ba78ef91f65bf |
| institution | Directory Open Access Journal |
| issn | 1411-1128 2338-7238 |
| language | English |
| last_indexed | 2024-12-20T04:00:29Z |
| publishDate | 2008-01-01 |
| publisher | Universitas Gadjah Mada |
| record_format | Article |
| series | Gadjah Mada International Journal of Business |
| spelling | doaj.art-f4f2f5ea39434c7c848ba78ef91f65bf2022-12-21T19:54:11ZengUniversitas Gadjah MadaGadjah Mada International Journal of Business1411-11282338-72382008-01-0110111313310.22146/gamaijb.55894915The ‘Knowledge Gap’ and ‘Deficient Performance Gap’ between Auditors and Corporate Managers: An Empirical Study in MalaysiaTeck Heang Lee0Azham Md. Ali1Universiti Tunku Abdul Rahman (UTAR)College of Business, Universiti Utara Malaysia (UUM)This paper reports the findings of a questionnaire survey of “knowledge gap” and “deficient performance gap” conducted in Malaysia on auditors and corporate managers. A total of 47 auditors and 72 corporate managers in Klang Valley responded to the survey. The aims of the study are two folds. Firstly, it ascertains the knowledge of the auditors and corporate managers of the auditors’ duties as required by the Malaysian Companies Act 1965 and the Malaysian Approved Standards on Auditing. Secondly, it elicits the perceived performance of auditors in relation to these required duties. The results of the study indicate the existence of “knowledge gap” and “deficient performance gap” between auditors and corporate managers. Overall, the results indicate that: (1) the auditors in Malaysia are knowledgeable about their duties and (2) the corporate managers have limited knowledge of auditors’ duties and they are less satisfied with some of the duties performed by the auditors.https://jurnal.ugm.ac.id/gamaijb/article/view/5589audit expectation gapdeficient performance gapknowledge gapMalaysia |
| spellingShingle | Teck Heang Lee Azham Md. Ali The ‘Knowledge Gap’ and ‘Deficient Performance Gap’ between Auditors and Corporate Managers: An Empirical Study in Malaysia Gadjah Mada International Journal of Business audit expectation gap deficient performance gap knowledge gap Malaysia |
| title | The ‘Knowledge Gap’ and ‘Deficient Performance Gap’ between Auditors and Corporate Managers: An Empirical Study in Malaysia |
| title_full | The ‘Knowledge Gap’ and ‘Deficient Performance Gap’ between Auditors and Corporate Managers: An Empirical Study in Malaysia |
| title_fullStr | The ‘Knowledge Gap’ and ‘Deficient Performance Gap’ between Auditors and Corporate Managers: An Empirical Study in Malaysia |
| title_full_unstemmed | The ‘Knowledge Gap’ and ‘Deficient Performance Gap’ between Auditors and Corporate Managers: An Empirical Study in Malaysia |
| title_short | The ‘Knowledge Gap’ and ‘Deficient Performance Gap’ between Auditors and Corporate Managers: An Empirical Study in Malaysia |
| title_sort | knowledge gap and deficient performance gap between auditors and corporate managers an empirical study in malaysia |
| topic | audit expectation gap deficient performance gap knowledge gap Malaysia |
| url | https://jurnal.ugm.ac.id/gamaijb/article/view/5589 |
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