Audit Expectation Gap in Islamic Countries

Document Type : Original Article


Department of Accounting, Payame Noor University, Tehran, Iran


The present study focuses on the audit expectations gap and its coping strategies from the users’ perspectives in Iran and Iraq. The audit expectations gap's coping strategies include audit report type, users’ training, and related rules and regulations.
Data collected from an equal distribution of 400 questionnaires between the users of financial statements in Iran and Iraq. The statistical population includes auditors, bank staff, investors, and university students from 2019-03 to 2019-07.
The study results indicated no research variable (users’ training, type of audit report, and setting standards) could reduce Iran and Iraq's audit expectations gap.
The research variables in Iran and Iraq's statistical population had no significant effect on reducing the expectations gap, and it is expected that several other factors contribute to this issue.