{"id":"https://openalex.org/W2189241888","doi":null,"title":"Role Theory and the Concept of Audit Expectation Gap in South-South, Nigeria","display_name":"Role Theory and the Concept of Audit Expectation Gap in South-South, Nigeria","publication_year":2011,"publication_date":"2011-01-01","ids":{"openalex":"https://openalex.org/W2189241888","mag":"2189241888"},"language":"en","primary_location":{"id":"mag:2189241888","doi":null,"is_oa":false,"landing_page_url":"http://www.maxwellsci.com/print/crjss/v3-445-452.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5087946686","display_name":"Ebimobowei Appah","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Appah Ebimobowei","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5054457097","display_name":"Oyadonghan Kereotu James","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Oyadonghan James Kereotu","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":6.81,"has_fulltext":false,"cited_by_count":17,"citation_normalized_percentile":{"value":0.96643051,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9125999808311462,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9125999808311462,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.052799999713897705,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.02459999918937683,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/role-theory","display_name":"role theory","score":0.7879999876022339},{"id":"https://openalex.org/keywords/audit-expectation-gap","display_name":"audit expectation gap","score":0.996999979019165},{"id":"https://openalex.org/keywords/internal-audit","display_name":"internal audit","score":0.6970000267028809},{"id":"https://openalex.org/keywords/internal-auditors","display_name":"internal auditors","score":0.722000002861023},{"id":"https://openalex.org/keywords/political-corruption","display_name":"political corruption","score":0.8220000267028809},{"id":"https://openalex.org/keywords/public-sector-accounting","display_name":"public sector accounting","score":0.7409999966621399},{"id":"https://openalex.org/keywords/auditors-perceptions","display_name":"auditor perceptions","score":0.4909999966621399},{"id":"https://openalex.org/keywords/south-south-nigeria","display_name":"South-South Nigeria","score":0.6639999747276306}],"concepts":[{"id":"https://openalex.org/C2780858551","wikidata":"https://www.wikidata.org/wiki/Q3824105","display_name":"Misappropriation","level":2,"score":0.9666223526000977},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7607686519622803},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.7269341349601746},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6419475078582764},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5994411706924438},{"id":"https://openalex.org/C147859227","wikidata":"https://www.wikidata.org/wiki/Q294217","display_name":"Public sector","level":2,"score":0.5841344594955444},{"id":"https://openalex.org/C13896816","wikidata":"https://www.wikidata.org/wiki/Q3029422","display_name":"Chief audit executive","level":5,"score":0.5428090691566467},{"id":"https://openalex.org/C39896193","wikidata":"https://www.wikidata.org/wiki/Q380344","display_name":"Descriptive statistics","level":2,"score":0.5238749384880066},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.5049520134925842},{"id":"https://openalex.org/C198720655","wikidata":"https://www.wikidata.org/wiki/Q1576748","display_name":"Walk-through test","level":5,"score":0.47122418880462646},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.4682005047798157},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.14374098181724548},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.09307065606117249},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0903901755809784},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2189241888","doi":null,"is_oa":false,"landing_page_url":"http://www.maxwellsci.com/print/crjss/v3-445-452.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.8046000003814697}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":15,"referenced_works":["https://openalex.org/W562128957","https://openalex.org/W593048885","https://openalex.org/W1480438002","https://openalex.org/W1486464290","https://openalex.org/W1514497339","https://openalex.org/W1536097783","https://openalex.org/W2006502417","https://openalex.org/W2026876044","https://openalex.org/W2037651217","https://openalex.org/W2114372194","https://openalex.org/W2145434155","https://openalex.org/W2157340674","https://openalex.org/W2166297421","https://openalex.org/W2315970807","https://openalex.org/W3187054750"],"related_works":["https://openalex.org/W21546802","https://openalex.org/W2119559843","https://openalex.org/W7216944262","https://openalex.org/W4386649925","https://openalex.org/W2233178517","https://openalex.org/W3098281777","https://openalex.org/W16018819","https://openalex.org/W6981701753","https://openalex.org/W7064164521","https://openalex.org/W7217754753"],"abstract_inverted_index":{"This":[0,211],"study":[1,121],"examines":[2],"the":[3,11,17,25,36,39,47,54,59,137,144,152,159,164,175,178,180,187,195,209,229,246,251,258],"role":[4],"theory":[5],"and":[6,10,52,69,90,117,133,146,156,203,223,241],"audit":[7,130,196,262],"expectation":[8,33,131],"gap":[9,34,132],"performance":[12,43,166],"of":[13,19,22,28,41,49,61,141,154,161,167,177,201,219,253,256,260],"internal":[14,85,134,168,184,235],"auditors":[15,86,135,155,169,185,236],"in":[16,24,87,94,136,143,170,186,190,226,237],"prevention":[18,138],"financial":[20,50,139],"misappropriation":[21,140,218],"funds":[23,142,222],"public":[26,145,188,220,265],"sector":[27,189,221,266],"South":[29,30,95,96,171],"Nigeria.":[31,97,173,227],"Audit":[32],"is":[35,125,148,192,212,215],"difference":[37,150],"between":[38,129,151],"levels":[40],"expected":[42,207],"as":[44,206],"envisioned":[45],"by":[46,53,208],"users":[48,157],"statements":[51],"independent":[55],"accountant.":[56],"To":[57],"achieve":[58],"objective":[60],"this":[62],"paper,":[63],"data":[64],"were":[65,106],"collected":[66,101],"from":[67,77],"primary":[68,73],"secondary":[70],"sources.":[71],"The":[72,98,120],"source":[74],"was":[75],"generated":[76],"a":[78,126],"well":[79],"structured":[80],"questionnaire":[81],"administered":[82],"to":[83],"120":[84],"Bayelsa":[88],"State":[89,93],"Cross":[91],"Rivers":[92],"researchers":[99],"only":[100],"96":[102],"usable":[103],"questionnaires":[104],"that":[105,123,183,234],"analysed":[107],"using":[108],"Spearman":[109],"rank":[110],"order":[111],"correlation":[112],"coefficient,":[113],"Mann-Whitney":[114],"U":[115],"test":[116],"descriptive":[118],"statistics.":[119],"revealed":[122],"there":[124,147,214],"significant":[127,149],"relationship":[128],"perceptions":[153],"whether":[158],"intervention":[160],"management":[162],"hinders":[163],"effective":[165],"South,":[172],"On":[174],"basis":[176],"findings,":[179],"paper":[181,230],"concludes":[182],"Nigeria":[191],"not":[193],"performing":[194],"responsibility":[197],"with":[198],"all":[199],"level":[200],"professional":[202,248],"technical":[204],"expertise":[205],"society.":[210],"why":[213],"wide":[216],"spread":[217],"massive":[224],"corruption":[225],"Therefore,":[228],"recommends":[231],"amongst":[232],"others":[233],"All":[238],"Ministries,":[239],"Departments":[240],"Agencies":[242],"(MDAs)":[243],"should":[244],"have":[245],"requisite":[247],"qualification":[249],"(example,":[250],"Institute":[252],"Chartered":[254],"Accountants":[255],"Nigeria),":[257],"issuance":[259],"new":[261],"standards":[263],"for":[264],"accounting":[267],"system.":[268]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":3},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":3},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2016-06-24T00:00:00"}