Document Details

Document Type : Article In Journal 
Document Title :
Exploring Aspects of the Expectation Gap within the Saudi Auditing Profession's Environment: An Empirical Study?
رصد ملامح فجوة التوقعات في بيئة مهنة المراجعة السعودية: دراسة ميدانية
 
Subject : Accounting 
Document Language : Arabic 
Abstract : This research aims at exploring aspects of the expectation gap existing between the auditor and the parties benefiting from his services within the auditing profession's environment of the Kingdom of Saudi Arabia. To achieve that. A positive methodological approach has been implemented. This approach is based on exploring. Explaining and predicting certain phenomenon through reviewing previous researches as well as understanding the current status in order to reach a number of definitions and to identify all sorts of factors related to this phenomenon. Based on ideas drawn from such a methodological approach. The researchers have identified a number of selected hypotheses. These have been examined using questionnaires through which a number of measures for each hypothesis have been used. Selecting and determining these measures were facilitated by issues taken from previous researches on the auditing expectation gap. Together with the researchers' personal understanding of the development of the auditing profession in Saudi Arabia and their analysis of the difficulties and challenges facing that profession today. The findings of this research suggest that a consensus does not seem to exist between different parties under research (auditors, parties benefiting from their services, and financial managers). Although these parties agreed on certain aspects regarding the nature of the auditor's work and his responsibilities as well as social expectations in relation to the required quality of the auditor's work and contemporary challenges facing the Saudi auditing profession, the results of this research suggest that these various beneficiary parties do not share similar views regarding other aspects of these issues. By way of concluding the researchers would like to stress the importance of implementing various methodological approaches in the study of auditing expectation gap. This would facilitate deeper understanding of the nature. Extent and reasons for its existence. The researchers would also like to stress the importance of implementing various methodological approaches in the study of auditing expectation gap. This would facilitate deeper understanding of the nature. Extent and reasons for its existence. The researchers would also like to stress the importance of monitoring the compliance with the issued accounting and auditing standards and the auditor, and undertaking research on contemporary challenges facing the Saudi auditing profession. 
ISSN : 1319-0997 
Journal Name : Economics and Administration Journal 
Volume : 18 
Issue Number : 2 
Publishing Year : 1425 AH
2004 AD 
Article Type : Article 
Added Date : Sunday, October 11, 2009 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
فهده سلطان السديريFahdah S. Al-SudairiResearcher  
حسام عبدالمحسن العنقري HUSSAM A. AL-ANGARIResearcher  

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