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Please use this identifier to cite or link to this item: http://hdl.handle.net/10373/602

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Title: The public sector audit expectations gap in Bangladesh
Authors: Chowdhury, Riazur R.
Innes, John
Kouhy, Reza
Affiliation: University of Abertay Dundee. Dundee Business School
University of Abertay Dundee. Dundee Business School
Keywords: Annual accounts
Auditing
Bangladesh
Government agencies
Public sector organizations
Issue Date: 2005
Publisher: Emerald Group Publishing Limited
Type: Journal Article
Refereed: peer-reviewed
Rights: Published version (c)Emerald Group Publishing, available from http:dx.doi.org/doi:10.1108/02686900510619719
Citation: Chowdhury, R.R., Innes, J. and Kouhy, R, 2005. The public sector audit expectations gap in Bangladesh. Managerial Auditing Journal. 20(8): pp.893-908. [Online] Available from http://dx.doi.org/doi:10.1108/02686900510619719
Abstract: PurposeTo explore whether there is an audit expectations gap in the public sector between the Comptroller and Auditor General's (CAG) auditors in Bangladesh and the users of the CAG reports namely the Public Accounts Committee (PAC) of the Parliament that examines the CAG audit reports and the international funding agencies (IFAs) that provide external funding in the public sector in Bangladesh. Design/methodology/approachThe perceptions of CAG auditors and users of their reports were explored using a questionnaire based on a theoretical framework of accountability and six related audit concepts. FindingsThere were statistically significant differences in perceptions between 17 CAG auditors and the 15 members of the PAC on 13 of the 25 variables and between these 17 CAG auditors and nine representatives of the IFAs on 14 of these variables. Research limitations/implicationsThe relatively small number of respondents to this questionnaire is a limitation of this research project. Practical implicationsBetter training for the CAG auditors into their report users' information requirements and expectations and better training for the members of the PAC and the representatives of the IFAs coupled with more cooperation between the CAG auditors, the PAC and the IFAs might help to reduce this audit expectations gap in the public sector in Bangladesh. Originality/valueThis is the first time that statistical evidence has confirmed the existence of an audit expectations gap between CAG auditors and users of their audit reports in the context of the public sector
URI: http://hdl.handle.net/10373/602
ISSN: 0268-6902
Appears in Collections:Dundee Business School Collection

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