Journal of Applied Accounting Research: Volume 10 Issue 2

Revisiting the expectations gaps after 15 years

Rhoda Brown

The purpose of this paper is to introduce the theme of this edition and to draw out the issues raised by the papers.

Modelling issues in the relationship between audit and non‐audit fees

Ismail Adelopo

The purpose of this paper is to examine modelling issues in the research of the relationship between audit and non‐audit fees by comparing the outcome of a single‐equation model…

Implications of regulatory prescriptions and audit standards on the evolution of forensic accounting in the audit process

James A. DiGabriele

The purpose of this paper is to determine if there is a level of agreement among accounting academics, auditors, and forensic accountants that the current environmental framework…

Does the expectation of finding deficiencies impact internal audit work?

Arnold Schneider

The main purpose of this paper is to examine whether the source of an expectation of finding deficiencies – the audit committee, the chief executive officer, or the internal…

Determinants of auditors' perceptions of the work needed in the audit of internet‐based financial reports in Egypt

Tariq H. Ismail, Nermeen M. Sobhy

The purpose of this paper is to constitute and test a framework of factors that might affect auditors' perceptions of the work needed to audit internet‐based financial reports…