Corporate governance, audit quality and audit expectation gap: theoretical and conceptual perspectives

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dc.authorid0000-0003-1710-9734en_US
dc.authorid0000-0002-6503-9147en_US
dc.authorid0000-0003-4165-5612en_US
dc.contributor.authorAlao, Adeniyi
dc.contributor.authorAkingunola, Richard
dc.contributor.authorAkintoye, Ishola
dc.date.accessioned2024-05-22T10:44:31Z
dc.date.available2024-05-22T10:44:31Z
dc.date.issued2023en_US
dc.departmentİstanbul Ticaret Üniversitesien_US
dc.description.abstractThe main focus of this study is to create a discourse as to the extent to which corporate governance practices and audit quality are predictor variables for the audit expectation gap based on the premise that upholding external auditors’ independence factor would assist in narrowing the expectation gap in society. The theory of inspired confidence and stakeholders’ theory underpins the framework concerning the nexus among corporate governance practices, audit quality and audit expectation gap. Research has been conducted on the nexus between corporate governance practices and the audit expectation gap however, there are fewer research efforts on the mediating effect of audit quality between the two variables. Hence, this study recommended the need to develop the body of knowledge in this regard as the present review has conceptualised the incorporation of corporate governance practices and audit quality as mechanisms for narrowing the audit expectation gap in our society.en_US
dc.identifier.endpage107en_US
dc.identifier.issue2en_US
dc.identifier.startpage92en_US
dc.identifier.urihttps://hdl.handle.net/11467/7287
dc.identifier.volume9en_US
dc.language.isoenen_US
dc.publisherIstanbul Commerce Universityen_US
dc.relation.ispartofInternational Journal of Commerce and Financeen_US
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Başka Kurum Yazarıen_US
dc.rightsinfo:eu-repo/semantics/openAccessen_US
dc.subjectCorporate governance, Audit quality, Audit expectation gap, SmartPLS modellingen_US
dc.titleCorporate governance, audit quality and audit expectation gap: theoretical and conceptual perspectivesen_US
dc.typeArticleen_US

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