Accounting and Auditing Research

Accounting and Auditing Research

Prioritizing Factors Affecting Audit Expectations Gap Using Group Fuzzy Analytic Hierarchy Process (GFAHP)

Document Type : Original Article

Authors
Mohammad Tirgan 1
Iman Pouria 2
Mohammadhossein Rahimian Amiri 1
1 Master’s Degree in Accounting, Parsa Private Non-Profit Higher Education Institute, Babolsar, Iran
2 PhD Candidate in Accounting, Islamic Azad University, Science and Research Branch, Tehran, Iran
10.22034/iaar.2025.230735
Abstract
The disparity between auditors' perceptions of their responsibilities and users' perceptions of auditors' responsibilities is termed the audit expectation gap. Identifying the factors influencing the reduction of this audit expectation gap and gaining a better understanding of its underlying reasons will contribute to the process of finding mechanisms to mitigate it. To this end, the necessary information was first gathered through a literature review, followed by a two-stage questionnaire distribution. The collected data were then ranked and analyzed using the Group  Fuzzy Analytical Hierarchy Process (GFAHP) method. The statistical population of this study comprises auditors, accounting professors, creditors, and investors, from which a sample of 20 individuals was selected. The Group Fuzzy Analytic Hierarchy Process (GFAHP) method was specifically chosen to determine the relative importance and prioritize the main and sub-factors influencing the audit expectations gap. The results of prioritizing the research variables indicate that the most significant main factor for reducing the audit expectation gap is the audit report indicator. Subsequently, the indicators of audit quality, auditor characteristics and skills, accounting and auditing standards and regulations, and training were ranked in lower priorities.
Keywords
Audit Expectations Gap
Audit
Fuzzy Group Analytic Hierarchy Process (GFAHP)
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Accounting and Auditing Research
Volume 17, Issue 66
Summer 2025
Pages 129-146