The Impact Of Applying Institutional Governance Mechanisms On The Expectations Gap In The External Audit Offices In The Kingdom Of Saudi Arabia: A Field Study

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Abeer Atallah Aloudat , Yosra Hamza , Mohammad Awni Mahmoud , Salah Aldeen Ali Nsour , Sukinah Abdullah Aljishi , Bushra Abdulmohsin Alghamdi , Sara Qasem Alsuwaidi and Sara Saud Alotaishan


This field study examines the impact of applying institutional governance mechanisms on the expectations gap in external audit offices in the Kingdom of Saudi Arabia. The study explores how institutional governance mechanisms, such as regulations and standards, affect the expectations gap between auditors and stakeholders. The research methodology involves a survey of external auditors and interviews with stakeholders to gather data on their perceptions of the expectations gap. The findings suggest that applying institutional governance mechanisms can help to reduce the expectations gap by providing clear guidelines and standards for auditors to follow. However, there are still challenges in implementing these mechanisms effectively, such as a lack of awareness among stakeholders about auditing standards and regulations. Overall, this study highlights the importance of institutional governance mechanisms in improving audit quality and reducing the expectations gap in Saudi Arabia.

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