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Audit Expectation Gap: An empirical analysis from Nigeria
(Istanbul Commerce University, 2024) Alao, Abdul-Azeez Adeniyi
It is not uncommon to associate the failure of corporate entities to the performance of external auditor (s) due to the variance in the opinion of the auditors and users of financial information on the duties of external auditors. In view of above, this study investigated the subsistence of Audit Expectation Gap (AEG) in Nigerian quoted firms with reference to four (4) AEG factors. The study employed" cross-sectional survey research design with online structured questionnaire" via Google form link shared among the respondents. A total of three hundred and ten (310) valid responses through the purposive sampling method were used for the analysis. Meanwhile, the" validity and reliability" of the questionnaire were earlier established. The data were later analysed using the Mann-Whitney U test at 5 percent" level of significance". The result showed the presence of AEG with respect to going concern, independence and responsibility factors. The study concluded that the AEG is still a menace in the accounting profession especially with reference to the Nigerian quoted firms. Therefore, it is recommended that Nigerian quoted firms should ensure the maintenance of sound accounting and internal control systems as well as upholding the independence of external auditor (s).