The Relationship Between Audit Expectation Gap and Audit Report Readability

Document Type : Research Paper

Authors

1 Economics and Administrative Sciences, Qaenat Branch, Islamic Azad University

2 Professor of Accounting

3 Department of Economics and Management University/Institution: Payamenoor University Town/City: Tehran

10.22059/ijms.2024.363047.676084

Abstract

The present study assesses the relationship between the audit expectation gap and reports' readability. The study method is descriptive-correlational based on released information from listed firms on the Tehran Stock Exchange during 2014-2020 using a sample of 128 firms (816 observations). The method used for hypothesis testing is panel data linear regression. The results from hypothesis testing show a negative and significant relationship between the audit expectation gap and audit report readability based on the text length index. However, no association exists between the total audit expectation gap and the report readability based on the Fog index.

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Interdisciplinary Journal of Management Studies (Formerly known as Iranian Journal of Management Studies)

Articles in Press, Accepted Manuscript
Available Online from 07 February 2024

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