An empirical study of the audit expectation gap in fraud detection : a Singapore perspective
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...
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Format: | Thesis |
Language: | English |
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2009
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Online Access: | http://hdl.handle.net/10356/20251 |
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author | Yang, Chin Chung Chung, Sang Pok |
author2 | Tan, Benjamin Lin Boon |
author_facet | Tan, Benjamin Lin Boon Yang, Chin Chung Chung, Sang Pok |
author_sort | Yang, Chin Chung |
collection | NTU |
description | 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 Singapore context: (i) general knowledge of the role of the auditor; (ii) specific knowledge of the content of an audit; (iii) auditing standards issues; (iv) auditor performance; and (v) management's and director's responsibility for fair financial statements. |
first_indexed | 2024-10-01T03:15:03Z |
format | Thesis |
id | ntu-10356/20251 |
institution | Nanyang Technological University |
language | English |
last_indexed | 2024-10-01T03:15:03Z |
publishDate | 2009 |
record_format | dspace |
spelling | ntu-10356/202512024-01-12T10:11:20Z An empirical study of the audit expectation gap in fraud detection : a Singapore perspective Yang, Chin Chung Chung, Sang Pok Tan, Benjamin Lin Boon Nanyang Business School DRNTU::Business::Auditing 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 Singapore context: (i) general knowledge of the role of the auditor; (ii) specific knowledge of the content of an audit; (iii) auditing standards issues; (iv) auditor performance; and (v) management's and director's responsibility for fair financial statements. Master of Business Administration (Accountancy) 2009-12-14T09:13:15Z 2009-12-14T09:13:15Z 1997 1997 Thesis http://hdl.handle.net/10356/20251 en Nanyang Technological University 83 p. application/pdf |
spellingShingle | DRNTU::Business::Auditing Yang, Chin Chung Chung, Sang Pok An empirical study of the audit expectation gap in fraud detection : a Singapore perspective |
title | An empirical study of the audit expectation gap in fraud detection : a Singapore perspective |
title_full | An empirical study of the audit expectation gap in fraud detection : a Singapore perspective |
title_fullStr | An empirical study of the audit expectation gap in fraud detection : a Singapore perspective |
title_full_unstemmed | An empirical study of the audit expectation gap in fraud detection : a Singapore perspective |
title_short | An empirical study of the audit expectation gap in fraud detection : a Singapore perspective |
title_sort | empirical study of the audit expectation gap in fraud detection a singapore perspective |
topic | DRNTU::Business::Auditing |
url | http://hdl.handle.net/10356/20251 |
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