Abstract:
Based on Porter's framework, 35 semi structured in-depth
interviews were conducted with the objective of understand the
underlying causes that give rise to the different components of
the audit expectation gap in Malaysia. The interviewees
included: 8 auditors, 5 representatives from the major regulatory
bodies in Malaysia, 4 financial controllers and 2 accountants, 4
company directors, 3 fund managers, 4 private investors, 3
auditing professors and 2 bank officers. It was hoped that the
findings arising from the interviews would enable effective
solutions appropriate to the business and auditing environment
in Malaysia to be devised and implemented more
comprehensively and effectively.
