{"id":2676,"date":"2021-03-10T06:41:12","date_gmt":"2021-03-10T06:41:12","guid":{"rendered":"https:\/\/mgt.sjp.ac.lk\/vjm\/?page_id=2676"},"modified":"2021-03-10T06:43:02","modified_gmt":"2021-03-10T06:43:02","slug":"the-audit-expectations-gap-and-the-role-of-audit-education-evidence-from-sri-lanka","status":"publish","type":"page","link":"https:\/\/mgt.sjp.ac.lk\/vjm\/2017-volume-3-number-01\/the-audit-expectations-gap-and-the-role-of-audit-education-evidence-from-sri-lanka\/","title":{"rendered":"The Audit Expectations Gap and the Role of Audit Education: Evidence from Sri Lanka"},"content":{"rendered":"<p><section class=\"kc-elm kc-css-495506 kc_row\"><div class=\"kc-row-container  kc-container\"><div class=\"kc-wrap-columns\"><div class=\"kc-elm kc-css-491371 kc_column kc_col-sm-12\"><div class=\"kc-col-container\"><div class=\"kc-elm kc-css-501479 kc_text_block\"><\/p>\n<div class=\"welcome_banner full_white italic\" style=\"outline: 0px; max-width: 100%; line-height: normal; color: #444444; font-family: -apple-system, BlinkMacSystemFont, &#039;Segoe UI&#039;, Roboto, Oxygen-Sans, Ubuntu, Cantarell, &#039;Helvetica Neue&#039;, sans-serif; font-size: 14px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;\">\u00a0<\/div>\n<ul class=\"tabs-body\" style=\"padding: 0px; list-style: none; max-width: 100%; line-height: normal; color: #444444; font-family: -apple-system, BlinkMacSystemFont, &#039;Segoe UI&#039;, Roboto, Oxygen-Sans, Ubuntu, Cantarell, &#039;Helvetica Neue&#039;, sans-serif; font-size: 14px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;\">\n<li class=\"selected\" style=\"margin-bottom: 6px; max-width: 100%; line-height: normal;\" data-content=\"details\">\n<ul class=\"list4\" style=\"padding: 0px; list-style: none; max-width: 100%; line-height: normal;\">\n<li style=\"margin-bottom: 6px; max-width: 100%; line-height: normal;\"><b style=\"font-weight: 600; max-width: 100%; line-height: normal;\">J.S. Kumari<\/b><br style=\"max-width: 100%; line-height: normal;\" \/><i style=\"max-width: 100%; line-height: normal; color: #666666; font-size: 11pt;\">University of Rajarata, Sri Lanka<\/i><\/li>\n<li style=\"margin-bottom: 6px; max-width: 100%; line-height: normal;\"><b style=\"font-weight: 600; max-width: 100%; line-height: normal;\">A.R. Ajward<\/b><br style=\"max-width: 100%; line-height: normal;\" \/><i style=\"max-width: 100%; line-height: normal; color: #666666; font-size: 11pt;\">University of Sri Jayewardenepura, Sri Lanka<\/i><\/li>\n<li style=\"margin-bottom: 6px; max-width: 100%; line-height: normal;\"><b style=\"font-weight: 600; max-width: 100%; line-height: normal;\">D.B.P.H. Dissabandara<\/b><br style=\"max-width: 100%; line-height: normal;\" \/><i style=\"max-width: 100%; line-height: normal; color: #666666; font-size: 11pt;\">University of Sri Jayewardenepura, Sri Lanka<\/i><\/li>\n<li style=\"margin-bottom: 6px; max-width: 100%; line-height: normal;\"><b style=\"font-weight: 600; max-width: 100%; line-height: normal;\">Abstract<\/b><br style=\"max-width: 100%; line-height: normal;\" \/><i style=\"max-width: 100%; line-height: normal; color: #666666; font-size: 11pt;\">The study examined the status and impact of audit education on the audit expectation gap, as existence of such a gap is noted to be harmful to the accounting and auditing profession. Accordingly, undergraduates of a regional national university in Sri Lanka (in three categories as: undergraduates who had not followed an auditing course, who had followed a basic auditing course, and who had followed an advanced auditing course) and professional auditors were selected and a questionnaire survey that included statements on the duties of the auditors was administered. The results of the independent sample t-test indicate the existence of an audit expectation gap in the Sri Lankan context; and that audit education had an effect in reducing such a gap. However, further analysis indicated that only an advanced auditing course had resulted in minimizing such expectation gap (particularly in reducing the unreasonable expectation gap) compared to who had followed a basic auditing course. These findings are expected to have significant educational policy implications.<\/i><\/li>\n<li style=\"margin-bottom: 6px; max-width: 100%; line-height: normal;\"><b style=\"font-weight: 600; max-width: 100%; line-height: normal;\">Keywords<\/b><br style=\"max-width: 100%; line-height: normal;\" \/><i style=\"max-width: 100%; line-height: normal; color: #666666; font-size: 11pt;\">Audit Education, Audit Expectation Gap, Professional Auditors, Undergraduates<\/i><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>\n<\/div><\/div><\/div><\/div><\/div><\/section><section class=\"kc-elm kc-css-489311 kc_row\"><div class=\"kc-row-container  kc-container\"><div class=\"kc-wrap-columns\"><div class=\"kc-elm kc-css-497011 kc_col-sm-12 kc_column kc_col-sm-12\"><div class=\"kc-col-container\"><div class=\"kc-elm kc-css-18045\" style=\"height: 20px; clear: both; width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"kc-elm kc-css-890732 kc_row\"><div class=\"kc-row-container  kc-container\"><div class=\"kc-wrap-columns\"><div class=\"kc-elm kc-css-210581 kc_column kc_col-sm-12\"><div class=\"kc-col-container\"><div class=\"kc-elm kc-css-64671 kc_text_block\"><\/p>\n<p><b>Download<\/b><\/p>\n<p>\n<\/div><\/div><\/div><\/div><\/div><\/section><section class=\"kc-elm kc-css-323649 kc_row\"><div class=\"kc-row-container  kc-container\"><div class=\"kc-wrap-columns\"><div class=\"kc-elm kc-css-365833 kc_col-sm-12 kc_column kc_col-sm-12\"><div class=\"kc-col-container\"><div class=\"kc-elm kc-css-986250 kc-icon-wrapper\">\n\t\t<a href=\"https:\/\/mgt.sjp.ac.lk\/vjm\/wp-content\/uploads\/2021\/03\/The-Audit-Expectations-Gap-and-the-Role-of-Audit-Education.pdf\" target=\"_self\" title=\"\">\n\t\t<i class=\"fa-file-pdf\"><\/i>\n\t\t<\/a>\n\t<\/div>\n<\/div><\/div><\/div><\/div><\/section><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"parent":2666,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"_links":{"self":[{"href":"https:\/\/mgt.sjp.ac.lk\/vjm\/wp-json\/wp\/v2\/pages\/2676"}],"collection":[{"href":"https:\/\/mgt.sjp.ac.lk\/vjm\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/mgt.sjp.ac.lk\/vjm\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/mgt.sjp.ac.lk\/vjm\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/mgt.sjp.ac.lk\/vjm\/wp-json\/wp\/v2\/comments?post=2676"}],"version-history":[{"count":3,"href":"https:\/\/mgt.sjp.ac.lk\/vjm\/wp-json\/wp\/v2\/pages\/2676\/revisions"}],"predecessor-version":[{"id":2679,"href":"https:\/\/mgt.sjp.ac.lk\/vjm\/wp-json\/wp\/v2\/pages\/2676\/revisions\/2679"}],"up":[{"embeddable":true,"href":"https:\/\/mgt.sjp.ac.lk\/vjm\/wp-json\/wp\/v2\/pages\/2666"}],"wp:attachment":[{"href":"https:\/\/mgt.sjp.ac.lk\/vjm\/wp-json\/wp\/v2\/media?parent=2676"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}