Beyond the audit expectations gap
Learning from the experiences of Britain and Spain
Bibliographic Data
| ID | 19447456 |
|---|---|
| Authors | María García-Benau (0000-0002-9331-9103, Universitat de València), María Antonia García-Benau, Christopher Humphrey (0000-0003-0374-9853, University of Manchester) |
| Year | 1992 |
| Volume | 1 |
| Issue | 2 |
| Pages | 303-331 |
| Publication date | 1992-12-01 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | European Accounting Review (JOURNAL) |
| Journal identifiers | ISSN: 0963-8180 • E-ISSN: 1468-4497 |
| Publisher | Informa UK Limited (PUBLISHER • GB) |
| DOI | 10.1080/09638189200000025 |
| OpenAlex | W1586386367 |
| Language | EN |
| Citations received | 8 |
| References cited | 19 |
In seeking to encourage a broader, European dimension to research on auditing and audit expectations, this paper examines the recent history of auditing and its regulation in Spain within the context of international developments in the accounting profession. The more expansive role being assigned to the audit function in Spain following the implementation of the Fourth and Eighth European Company Law Directives is generally viewed by Spanish writers as a progressive step, with largely positive effects. Such views stand in some contrast to the history of auditing in Britain, where the prevalence of an ‘audit expectations gap’ suggests a rather more problematic state of affairs. In exploring both the Spanish context and the nature of the audit expectations gap in Britain, however, the paper reveals a common underlying belief in the potential of auditing. Through this comparative analysis, and by drawing on recent audit research challenging certain long-held assumptions about auditing, a number of questions are asked of the current form and status of auditing and auditing expectations in Britain and Spain. In so doing, the paper raises issues that go beyond the current confines of the audit expectations gap debate, stressing, in particular, the need for greater consideration to be given, through less Anglo-centric analyses, to the varying nature and capabilities of European audit practice
Audit · Auditor independence · Business · Expansive · Internal audit · Joint audit · Political science · Public relations · Accounting and Organizational Management · Auditing, Earnings Management, Governance · Corporate Finance and Governance · History · Accounting
Gender, the state and the audit profession
Debating Spanish audit legislation
Judges' Attitudes toward the Public Accounting Profession
Accounting and Business Economics in Spain
True and fair in the Czech Republic
The development of the role of the audit in the Czech Republic
The enigma of the Greek auditing profession
The development of the role of the statutory audit in the transitional Polish economy
| Unique citing works | 8 |
|---|---|
| Citations per year | 0,27 |
| Citation span | 1996 - 2007 (12) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 8 |