f r a u d s u r v e y– p e r c e p t i o n s, o c c u r a n c e a n d p r e v e n t i o n（f r u d s u v e y - p e r c e p t i o n s、o c c u r n c e n d p r e v e n t i o n）（32页）.docVIP

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2017-01-19 发布于湖南
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f r a u d s u r v e y– p e r c e p t i o n s, o c c u r a n c e a n d p r e v e n t i o n（f r u d s u v e y - p e r c e p t i o n s、o c c u r n c e n d p r e v e n t i o n）（32页）.doc

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f r a u d s u r v e y– p e r c e p t i o n s, o c c u r a n c e a n d p r e v e n t i o n（f r u d s u v e y - p e r c e p t i o n s、o c c u r n c e n d p r e v e n t i o n）（32页）

PRACTICAL TRAINING AND AUDIT EXPECTATION GAP: THE CASE OF ACCOUNTING UNDERGRADUATES OF UNIVERISITI UTARA MALAYSIA Associate Professor Azham Md. Ali Faculty of Accountancy Universiti Utara Malaysia Nor Zalina Mohamad Yusof Faculty of Accountancy Universiti Utara Malaysia Rosli Mohamad Faculty of Accountancy Universiti Utara Malaysia Teck Heang Lee Faculty of Accountancy and Management Universiti Tunku Abdul Rahman Corresponding Author: Address: Teck Heang Lee Faculty of Accountancy and Management Univerisit Tunku Abdul Rahman Bander Sungai Long 43000 Selangor E-mail: leeth@.my ABSTRACT The accounting profession has long faced the issue of an audit expectation gap; being the gap between the quality of the profession’s performance, its objectives and results, and that which society’s expect. The profession believes that the gap could be reduced over time through education. Studies have been carried out overseas and in Malaysia to determine the effect of education in narrowing the audit expectation gap. Extending the knowledge, this paper investigates whether academic internship program could reduce the audit expectation gap in Malaysia. Using a pre-post method, the research instrument adapted from Ferguson et al. (2000) is administered to the Universiti Utara Malaysia’s accounting students at the beginning and end of their internship program. The results show there is a significant change in perceptions among student after the internship program. However the changes in perceptions do not warrant an internship program as a means to reduce the audit expectation gap as misperceptions are still found among respondents on issues of auditing after the completion of the internship program. Nevertheless, an internship program can still be used to complement the auditing education in a university as it is an ideal way to expose students to professional issues and enables them to have a better insight of the actual performance and duties