خاستگاه حسابرس مسئول در پرتو تضاد شناختی مسئولیت‌های حسابرسان: کاربست زمینه‌بنیان در هم‏گرایی انتظارات

References

ACCA, (2020). Closing The expectation gap in audit, www.accaglobal.com.

Adebayo, O. & Micah Christian, L. (2012). Audit expectation gap: Perspectives of Auditors And audit account users, International Journal of Development and Management, 7(12), 197-215.

Aghaei, M., Musaizadeh, A. & Jahan R. T. (2011). The role of audit training in the expectation gap between auditors and users of financial statements, Journal of Financial Accounting and Auditing, 47(1), 10-69. (in Persian)

Alizadeh, E., Naseri, A. & Kurd Tamini, B. (2014). The effects of perception bias and the distance of audit expectations on the evaluation of auditor decisions, Master Thesis, Sistan and Baluchestan University. (in Persian)

American Institute of Certified Public Accountants. (1992). Private Companies Practice Section, Expectation gap standards: progress, implementation issues, research opportunities, Association Sections, Divisions, Boards, Teams. 69. https://egrove.olemiss.

Arnes, A., Elder, R. & Besdley, M. (2000). Auditing and Assurance Servisece. An Intergrated Approach, 19(5), 45-69.

Asare, S., & Wright, A. M. (2012). Investors', auditors', and lenders' understanding of the message conveyed by the standard audit report on the financial statements, Accounting Horizons, 26(2), 193-217.

Behzadian, F. & Izadinia, N. (2017). Investigating the gap between the expectations of independent auditors and users of audit services regarding the quality of services, Applied Research in Financial Reporting, 6(10), 88-67. (in Persian)

Bozorgasl, M. (2000). Auditors 'and Users' Perceptions of the Content of Messages Sent by Audit Reports, PhD Thesis, Allameh Tabatabai University. (in Persian)

Brazel, J. F., Bierstaker, J. L., Choi, J., Glover, S. M., & Myers, L. A. (2011). Comments by the auditing standards committee of the auditing section of the American accounting association on the European commission green paper on audit policy: Lessons from the crisis. Current Issues in Auditing, 5(1), 65-89.

Brown, J. O., Hays, J. & Stuebs, M. T. (2016). Modeling accountant whistle blowing intentions: applying the theory of planned behavior and the fraud triangle, Accounting and the Public Interest, 16 (1), 28- 56.

Chung, J. (1995). Auditors confidence and the audit expectation gap. Australian Accountants, 65(16), 26-30.

Coram, P. J., Mock, T. J., Turner, J. L. & Gray, G. L. (2011). The communicative value of the auditor’s report. Australian Accounting Review, 21(3), 235-252.

Deepal, A. G. & Jayamaha, A. (2022). Audit expectation gap: a comprehensive literature review. Asian Journal of Accounting Research, 7(3), 308-319.

Dibia, N. (2015). Audit Expectations Gap Perception of Financial Reporting, International Journal of Managerial Studies and Research, 3(1), 23-31.

Fornell, C. & Larcker, D. F. (1981). Evaluating Structural Equation Models with Unobservable Variables and Measurement Error. Journal of Marketing Research, 18(1), 39-50.

Foroughi, A. & Asgari Arjangi, M. (2005). Investigating the Audit Expectations Gap in Fraud Detection. Journal of Accounting Knowledge, 7(15), 5-20. (in Persian)

Fossung, M. F., Fotoh, L. E., & Lorentzon, J. (2020). Determinants of audit expectation gap: the case of Cameroon. Accounting Research Journal, 33(4/5), 561-576.

Goddard, F. & Schmidt, M. (2020). Attributes Influencing Clients' Auditor Choices: The Expectation Gaps between Auditors and Board Members, Current Issues in Auditing , 14 (2) A1–A14.

Hamilton, E., & Smith, J. (2021). The Effect of Omissions on Management’s Fraud Strategies and Auditors’ Evaluations of Identified Misstatements, Accounting Review, 96(1), 225–249.

Hammersley, J. S. & Ricci, M. A. (2021).Using Audit Programs to Improve Auditor Evidence, Accounting Review, 96 (1), 251–272.

Hashemi Taheri, S, Jahanshad, A. & Haidarpour, F. (2013). The effect of revising the auditing standard on financial reporting in general (700) on reducing the expectation gap between users of financial statements and auditors, Thesis. Islamic Azad university .(in Persian)

Hassas Yeghane, Y. & Khaliq Baygi, A. (2004). Expectation gap between auditors and users of independent auditors' crediting role. Accounting and Auditing Reviews, 44(3), 11-44 .
(in Persian)

Houghton, K. & Jubb, C.(2020).Materiality in the context of audit: the real expectations gap, Managerial Auditing Journal, 35(9), 482-500.

Humphrey, C, Moizer P. & Turley, S. (2020).The audit expectations gap "Critical Perspectives on Accounting, Accounting Review, 3(4), 137-161.

James, O. & Izedonmi, F.I.O. (2010). Evidence of audit expectation gap between auditors and users of financial reports in Nigeria, Journal of business and accounting, 30(2), 20-39.

Jha, A., Manoj, K. & Jared, S. (2021). U.S. Political Corruption and Audit Fees, Accounting Review, 96 (1), 299–324.

Lotfi Sheikh Razi, S., & Azadi, K. (2022). Identifying and ranking factors affecting the gap of public expectations. Journal of Management Accounting and Auditing Knowledge, 11(41), 159-176. (in Persian)

Lys, T. & Watts, R. (1994). Lawsuits against auditors, Journal of Accounting Research, 32(1), 65-93.

Manatunga, K.P. (2003), Audit expectation gap in auditor responsibilities: comparison between India and Iran. International journal of business and management, 3(11), 134-157.

Mock, T. J., Bedard, J., Coram, P. J., Davis, S. M., Espahbodi, R., & Warne, R. C. (2013). The audit reporting model: Current research synthesis and implications. Auditing: A Journal of Practice & Theory, 32(1), 323-351.

Nasreen, T .(2006). Audit Expectation Gap in Bangladesh: The Role of Auditing Education in Narrowing, DU Journal of marketing, 9(1), 340-358.

Nikbakht, M., Rezaei, F. & Korram, I. (2012). Investigating the Factors Affecting the Distance of Expectations between Auditors and Users of Financial Statements in the Iranian Environment. Accounting and Auditing Research, 20(1), 1-22. (in Persian)

Niko Maram, H., Rahnemaye Rood Poshti, F. & Nonhal Nahr, A. (2013). Evaluating the Impact of Applying the Requirements of the Revised Auditing Standard 700 on Reducing the Distance between Audit Expectations, Management Accounting Quarterly, 6 (17), 92-75. (in Persian)

Ojo M. (2006). Eliminating the Audit Expectations Gap: Myth or Reality? Munich Personal RePeEc Archives, 14(9), 145-169.

Patton, M.Q. (2020). Qualitative research and evaluation methods. (3rd ed.). Thousand Oaks, CA: Sage.

Porter, R., (1993). A recurring issues in auditing: Back to the future, Accounting, Auditing and Accountability Journal, 9, 4–29.

Rezaei, Z. (2015). Corporate governance and business ethics, Business Publishing Company. (in Persian)

Royaei, R. & Mohammadi, M. (2015). Ethics and professionalism in accounting, (3rd ed.). Farhang Library Publications. (in Persian)

Ruanke, K. & Schmidt, M. (2014). The audit expectation gap: existence, causes, and the impact of changes, Accounting and Business, 44(5), 572-601.

Saladrigues, R. & Grañó, M. (2014). Audit expectation gap: fraud detection and other factors, Europen accounting and management, 1(1), 120-142.

Salehi, M. (2016). Quantifying audit expectation gap: A new approach to measuring expectation gap, Zagreb International Review of Economics and Business, 19(1), 25-44.

Samimi, S., Badavar Nahandi, Y. & Mottaghi, A. (2022). The Convergence of the Expectations between Auditors and the Users of Financial Statements A Multidimensional Grounded Theory, Iranian Journal of Accounting, Auditing and Finance, 6(3), 29-54.

Samimi, S., Bradaran Hassanzadeh, R., Daneshvar, H. (2020). The effect of auditor conservatism on litigation risk, 18 th National Accounting Conference, Yazd, Iran.
(in Persian)

Sikka, P., Puxty, A., Willmot, H. & Cooper, C. (1998). The Impossibility of Eliminatiny the Expectation Gap: Some Theory and Evidence, Critical Perspectives on Accounting, 9(3), 14-24.

Strauss, A. & Corbin, J. (1998). Basics of Qualitative Research: Techniques and Procedures for Developing Grounded Theory, (2th ed.). Sage Publications, Thousand Oaks, CA, USA.

Teddlie, C. & Yu, F. (2007). Mixed methods sampling a typology with examples. Journal of Mixed Methods Research, 1(1), 77-100.

Toumeh, A. Yahya, S. & Siam, W.Z. (2018). Expectations gap between auditors and users of financial statements in the audit process: An auditors’ perspective. Asia-Pacific, Management Accounting Journal, 13(3), 79–107.

Valian, H., Abdoli, M. & Aroei, M. (2018). Adjusting the Audit Expectations Gap Based on Human Resource Strategies through Rough Theory and Gray Theory Approach, Management Accounting Quarterly, 11 (39), 137-115 .(in Persian)