Evaluating the Effect of the Judgmental Approaches of Language in Reducing Audit Expectation Gap

Document Type : Research Paper

Authors

1 Associate Prof., Accounting, Management Faculty, University of Tehran, Iran

2 Assistant Prof., Accounting, Islamic Azad University, Bostan Abad Branch, Iran

Abstract

Now in auditing, expectation gap is considered the major challenge of this profession. Despite several efforts made by this profession in order to reduce this gap, but research show that this gap severely exists. Continuation of this issue can to declining of the role, importance and position of this profession, which bring crisis, legal problems, and moral challenges. In this research, we evaluate the effects of language vividness in audit report to reducing the audit expectation gap. Audit report is the main medium of communication between auditors and their addressees, there fore, audit profession pays more attention to it. To define the language vividness in audit report, we use recent findings of linguistics, psychology and audit profession. In this research, we used the experimental method by the application of a designed web–based software Results, deliberately supported the effects of enhancing language vividness in audit report to reducing audit expectation gap. It seems that, already in real environments we can follow this approach to reduce and minimize this gap. However auditing profession has paid more attention to this issue, but it seems that its efforts was not enough influential, and approaches presented in this research can be helpful to this profession.

Keywords

References

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Accounting and Auditing Review
Volume 20, Issue 3 - Serial Number 3
December 2013
Pages 123-144

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