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All Journal Jurnal Sains Dasar TEMA (Jurnal Tera Ilmu Akuntansi) Jurnal Sejarah dan Budaya Jurnal Sejarah dan Budaya Unram Law Review Jurnal Ius Constituendum Jurnal Ilmiah Ecobuss JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Gammath : Jurnal Ilmiah Program Studi Pendidikan Matematika Journal of Health Sciences IMJ (Indonesian Midwifery Journal) JIKP Jurnal Ilmiah Kesehatan PENCERAH ADIL : Jurnal Hukum Jurnal Gamaliel Teologi Praktika SINDANG: Jurnal Pendidikan Sejarah dan Kajian Sejarah Jurnal Keperawatan Dirgahayu (JKD) SOLUSI Unri Conference Series: Community Engagement Lontara: Journal of Health Science and Technology Transformasi dan Inovasi : Jurnal Pengabdian Masyarakat Prosiding Konferensi Nasional PKM-CSR International Journal of Humanities Education and Social Sciences Jurnal Edukasi Biologi Kingdom (The Journal of Biological Studies) JURNAL ILMIAH PENELITIAN MAHASISWA Technological Pedagogical Content Knowledge Prosiding Seminar Nasional Unimus International Journal of Economics, Management and Accounting Lontara Journal Of Health Science And Technology Proceeding of the International Conference on Global Education and Learning
Yuliati Yuliati
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : TEMA (Jurnal Tera Ilmu Akuntansi)

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Pandangan dan Sikap Akuntan Publik terhadap Fenomena Expectation Gap dan Tanggung Jawab Hukum Auditor Mirdah, Andi; Yuliati, Yuliati; Irianto, Gugus
TEMA Vol 8, No 2 (2007)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v8i2.179

Abstract

In the development, public accounting profession exposed to a challenge where there is expectation gap between auditor and society as a service user. Some case involving public accountant and society misunderstanding to the responsibility and role of public accounting depicts the expectation gap. The widening of expec¬tation gap also fostered by profession motivation in protecting himself to deviate society stress and to decrease legal liability to auditor (OSullivan, 1993). Gener¬ally, the existing research, examining perception of auditor and user of audited financial report related to expectation gap issues, use positivistic approach. This qualitative research aims to get an deep understanding of overview and attitude of public accountant and their professional staff to the expectation gap phenom¬ena that happened between public accounting and user financial report, specially the client of public accountant itself and how the point of view and public account¬ing attitude in perceiving their liability in practice. Keyword: Expectation Gap, Simbolic Interacsionism, Audiors’ Legal Liability
Co-Authors Adimas Pandu Pribadi Aisah Windasari Alfina Baharuddin ALISMAN ALISMAN Amilia Dewi Rusita Amriani Amriani An Nisaa Rakhmi Andi Mirdah Andriyani Dinar Wahyuningtyas Anisa Khuswatun Anna Rakhmawati Anna Ratnawati Annisa Fatmawati Atu Arfianti Arfianti Ariza Julia Paulina Asri Fathianihayati ASRI WIJIASTUTI Bahtiar Yusuf Bukhari Bukhari Dedi Afandi Deni Efizon Dewangga Putra Sunartedjo Diah Ruli Hidayati Efawani Efawani Elok Dwi Vidiyastutik ENDANG PURBANINGRUM Eny Purwanti Erika Erika Evi Margiyanti Fauzia Budi Mariska Fransisca Kiki Fajarwati Gabriel Rian Geraldo Gibtha Wilda Permatasari Gugus Irianto Hadi Santosa Haeruddin Haeruddin hakim, Ikhwanulhakim Hananto Bangun Laksono Herman Suryokumoro Heru Nur Cahyo Hidaayah, Nur Ig. Jaka Mulyana Ikhram Hardi S Ilona Veronika Munte Imam Koeswahyono Jaka Digdaya Kartika Ratna Pertiwi Kartika Ratna Pratiwi Lili Sugiyarto Luh Putu Ratna Sundari Milda Istiqomah Noni Wulandari Novriani Zainuddin Nugrah Maulid Nur Ismah Nurhayati Tambuango Permata Ihda Fuadina Pranjoto, Hartono Puji Endah Purnamasari Radha Amalia Balqis Ratnawati Susanto Reka Dewantara Ridwan Manda Putra Rivco Hastwoyundra Rosmiza Bidin S.Pd. M Kes I Ketut Sudiana . Sabrina Alya Safruddin, Safruddin Sanggar Pawesti Regita Ningrum Seger Priantono Setiawan Noerdajasakti Shinta Kartika Dewi Siska Lipdyaningsih Siti Khusnul Khotimah, Siti Khusnul Siti Umniyatie Sri Joeda Andajani Sudarmiatin Sukarni Hidayati Sukiya Sukiya Suratsih Suratsih Suri Dwi Lesmana Susanti Wahyuningsih Tengku Dahril, Tengku Timotius haryono Tri Harjana Tutiek Rahayu Tutik Rahayu Venty Azulianingsih Widodo Setiyo Wibowo Yadhi Nur Amin Yahya Thamrin Yanu Romansyah Melvando Yulhendri Yulhendri Zahrotul Farida