The Role Of Audit Committees In Bridging The Expectation Gap: A Field Study On Accountants In Algeria
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Abstract
This study aimed to examine and analyze the concept of audit committees and the expectations gap in auditing, as well as to clarify the role of audit committees in attempting to narrow that gap. To achieve the study's objectives, a descriptive methodology was adopted, which was suitable for the nature of the study. A questionnaire was designed as a tool for data collection from the study population, comprising 27 items distributed across three domains. After verifying its validity and reliability, it was distributed to practicing account governors in the research sample. The researcher calculated the means and standard deviations, and used the t-test for independent samples, as well as Cronbach's alpha for reliability, employing the Statistical Package for the Social Sciences (SPSS).
The results of the study indicated that the supervision of audit committees over the preparation and auditing of financial reports, as well as their evaluation of internal control systems and fraud risk assessment, will contribute to reducing the expectations gap.
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References
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