EVIDENCE OF THE AUDIT EXPECTATION GAP IN SMALL STOCK MARKETS: THE PORTUGUESE CASE
DOI:
https://doi.org/10.4270/ruc.20095Keywords:
Auditoría, Diferencia de Expectativas, Usuarios, Auditores.Abstract
The main goal of this paper is to analyze whether, in a small capital market such as that in Portugal, the audit expectation gap exits and which are its major components. We have enquired from auditors, University accounting and auditing professors regarding several subjects that influence and increase the audit expectation gap. We have also questioned the Portuguese users of financial information regarding their perception of the role of today’s auditing, to assay their opinion with studies made in Anglo-Saxon countries.Downloads
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How to Cite
Almeida, B. J. M. de, & Colomina, C. I. M. (2008). EVIDENCE OF THE AUDIT EXPECTATION GAP IN SMALL STOCK MARKETS: THE PORTUGUESE CASE. Revista Universo Contábil, 5(1), 100–114. https://doi.org/10.4270/ruc.20095
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