References
Adeyemi, S. B., & Uadiale, O. M. ((2011)). An empirical investigation of the audit expectation gap in Nigeria. African Journal of Business Management, 5(19), 7964-7971. Agyei, A., Kusi-Aye, B., & Owusu-Yeboah, E. (2013). An assessment of audit expectation gap in Ghana. International Journal of Academic Research in Accounting, Finance and Management Sciences, 3(4), 112-118. http://dx.doi.org/10.6007/IJARAFMS/v3-14/361 Akhindime, A. (2019). Bridging audit expectation gap with the integration of forensic accounting. A review. Aefunal Journal of Accounting, Business and Finance (FJABAF), 5(2, 365-380. Akinadewo I. S., Dagunduro M. E., Osaloni B. O., & Akinadewo J. O. (2024). Policeman theory and contemporary auditing in Nigeria: An empirical investigation of past and present. European Journal of Accounting, Auditing and Finance Research, 12(1), 56-73. https://doi.org/10.37745/ejaafr.2013/vol12n15673 Al-Dhubaibi, A. A. S. (2021). Auditors' perceptions for their roles and responsibilities: The impact of exposure to litigation risk. Accounting, 7, 1435-1444. Ali, A. M., Lee, T. H., Mohamad, R. & Ojo, M. (2008). Corporate Scandals and the Crisis of Confidence in the Accounting Profession. Journal of Business Ethics, 77(4), 363-374. Chandler, R., Edwards, J., and Andedrson, M. (1993). Changing perceptions of the role of the company auditor. Aud. Bus. Res., 23, 443-459. Companies and Allied Matters Act (CAMA), 2020. Nigeria. Enofe, A., Mgbame, C., Aronmwan, E. & Ogbide, I. (2013). Audit reasonableness expectation gap: Users’ perception in Nigeria. International Journal of Business and Social Research, 3(3), 154 – 163. Enyi, C., Ifurueze, M. S., & Enyi, R. (2012). The audit expectation gap problem in Nigeria: The perception of some selected stakeholder groups. Research Journal of Finance and Accounting, 3(7), 140 – 150. Fadzly, M. N. & Ahmad, Z. (2004). Audit expectation gap: The case of Malaysia. Emerald Insight: Managerial Auditing Journal, 19 (7), 897 – 915. Fijabi, L. K. (2020). Corporate governance and auditors’ expectation. CALEB International Journal of Development Studies, 3(2), 165 – 192. Gaye, T. T., & Colley, Z. (2020). An investigation of audit expectation gap in the public sector in Sub-Saharan Africa: The case of the Gambia. Kristianstad University Sweeden, 1-75. Hayes, R. S., Schilder, A., Dassen, R., & Wallage, P. (1999.). Principles of Auditing: An International Perspective. . London: Mcgraw-Hill Publishing Company, 5, 2257-2274. Humphrey, C., Moizer, P., & Turley, S. (1993). The audit expectation gap in Britain: An empirical investigation. Accounting and Business Research, 23(91A), 395-411. International Federation of Accountants (IFAC), International Standards on Auditing (ISA) 240. (2009). The Responsibilities of Statutory Auditor on the Financial Statements. Handbook of International Auditing, Assurance, and Ethics Pronouncements, Part 1. Issahaku, S., & Muntari, M. (2015). The evaluation of evidence of the audit expectation gap in Ghana. Research Journal of Finance and Accounting, 6,(24), 61-85. Jannat, M. (2022). Investors' Expectations of Auditors' Performance: A Contemporary Perspective. Accounting, Auditing & Accountability Journal, 35(1), 45-68. Limperg, T. (1932). The social responsibility of the auditor, reproduced in Limperg Institute, (1985). The Netherlands: Limperg Institute. Nguyen, T. N., & Nguyen, V. T. (2020). The Evolving Role of Auditors: From Policemen to Strategic Advisors. Journal of Business Ethics, 165(2), 229-245. Ogoun, S. & Odogu, T. K. Z. (2020). The adequacy of the auditor's report in the anti-graft age: A forensic view. iBusiness, 12(1), 1-20. Ojo, M. (2006). Eliminating the audit expectations gap: Myth or Reality? . RePEc Archive Accessed from http://mpra.ub.uni-muenchen.de/232/1/MPRA paper 232.pdf. Olaoye, O. S., Gbadago, F. Y. Olojede, P., Erin, O., Asiriuwa, O. & Usman, M. (2019). Reassessing the Policeman Theory in Modern Auditing: Lessons from Corporate Scandals. Journal of Accounting, Auditing & Finance Research, 11(2), 39-51. Olaoye, S. T. (2019). Independence of statutory auditor and reliability of financial statements: evidence from listed manufacturing companies in Nigeria. International Journal of Asian Social Science. , https://doi.org/10.18488/journal.1.209.98.436.449 Omodero, C. O., & Okafor, M. C. (2020). Audit education as an effective tool for narrowing audit expectation gap: evidence from literature review. Journal of Educational and Social Research, 10(5), 27-39. https://doi.org/10.36941/jer-2020-0102. Owolabi, S.A., & Olagunju, A.O. . (2020). Historical evolution of audit theory and practice. . International Journal of Management Excellence, 16(1), 1626-1648. Owolabi, S.A., Jayeoba, O.O., & Ajibade, A.T. (2016). Evolution and development of auditing. Unique Journal of Business Management Research, 3(1), 32-40. Salehi, M. (2010). The Policeman Theory of Auditing: An Historical Perspective. International Journal of Auditing, 14(3), 252-265. Salehi, M. (2011). Audit expectation gap: Concept, nature and trace. African Journal of Business Management, 5(21), 8376-8392. Tjeng, P., & Nopianti, H. L. (2021). The effect of auditor’s technical abilities on the quality of financial statement information. International Journal of Economics and Finance, 13(6), https://doi.org/10.5539/ijef.v13n6p129