Audit Expectation Gap And Its Implication On Credit Decision MakingJournal: International Journal of Scientific & Technology Research (Vol.3, No. 2)
Publication Date: 2014-02-15
Authors : Rien Agustin F;
Page : 250-257
Keywords : Key Words audit expectation gap; bankers; accountant educator;
Abstract Background of this study was based on the argument that there were gap between user of financial statement and the auditor regarding auditors responsibility for detecting materially misstated and fraud on financial statement. Auditors responsibility for detecting fraud and materially misstated on financial statement was one of the primary factors that can influence bankers as users of financial statement for credit decision making. The author used this argument to investigate the existence of audit expectation gap between bankers and auditor in Indonesia in 2012. This study used quantitative approach method and all data were gathered from survey using semantic belief questionnaire. Its target populations were bankers from four large local banks and accountant educators from several universities in Bandung West Java Indonesia. The result found evidence of audit expectation gap in Indonesia as predicted particularly in areas of auditor responsibility for fraud prevention and detection and maintaining accounting records. The result of this research suggests that accountant educators should play a larger role to reduce audit expectation gap in Indonesia.
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