A Partial Least-Squares Structural Equation Modeling Approach to Investigate the Audit Expectation Gap and Its Impact on Investor Confidence: Perspectives from a Developing Country

A Partial Least-Squares Structural Equation Modeling Approach to Investigate the Audit Expectation Gap and Its Impact on Investor Confidence: Perspectives from a Developing Country

The aim of this study is to empirically explore the existence of the audit expectation gap and its impact on investors’ confidence. As a maiden attempt to assess these relationships, we developed a model with higher order constructs using a partial least-squares structural equation model (...

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Bibliographic Details
Main Authors: Fengju Xu, Taslima Akther
Format: Article
Language:English
Published: MDPI AG 2019-10-01
Series:Sustainability
Subjects:
audit expectation gap
investors’ confidence
auditors’ perceived independence
auditors’ improved communication
independent audit oversight
Online Access:https://www.mdpi.com/2071-1050/11/20/5798

Internet

https://www.mdpi.com/2071-1050/11/20/5798

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