...Mahdi Salehi; Fariba Jahanbin; Mohammad Sadegh Adibian Purpose The expectation gap between auditors and users has recently been the topic of many controversies. This paper aims to evaluate the relationship between auditor’s characteristics and audit expectation gap among information users...

...Azham Md. Ali; Lee Teck Heang; Rosli Mohamad; Marianne Ojo The accounting profession has long faced the issue of an audit expectation gap; being the gap between the quality of the profession’s performance, its objectives and results, and that which the society expects. Studies have been carried out...