Journal of Accounting Auditing and Business
Vol 9, No 1 (2026): January Edition

Audit expectation gap factors and stakeholders’ confidence in Nigerian quoted firms

Alao, Abdul-Azeez Adeniyi (Unknown)
Olaniyan, Okikijesu Olaide (Unknown)
Jacob, Olumayowa Ayorinde (Unknown)



Article Info

Publish Date
03 Jan 2026

Abstract

The Audit Expectation Gap (AEG) has emerged as a demanding concern in the auditing profession, with far-reaching implications for corporate governance, financial reporting, and stakeholder trust; hence, this study investigated the effect of the AEG factors on the stakeholders’ confidence in Nigerian quoted firms. The study employed a cross-sectional survey research design, while a total of one hundred and three (103) valid responses were used for the analysis. The data was analysed via the regression analysis with the aid of the Statistical Packages for the Social Sciences (SPSS) at a 5 per cent level of significance. The findings revealed that only the reliability factor has a significant positive effect on stakeholders’ confidence, while the other factors exhibited an insignificant positive effect on stakeholders’ confidence. The study concluded that the reliability of financial statements plays a crucial role in influencing stakeholders’ confidence in Nigerian quoted firms. Therefore, it was recommended that the Nigerian quoted firms should prioritise accurate, dependable, and timely financial reporting.

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Journal Info

Abbrev

jaab

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Journal of Accounting Auditing and Business (JAAB) is published by the Center of Accounting Development, Faculty of Economics and Business, Universitas Padjadjaran. JAAB provides opportunities for academicians, professionals, and university students to publish their papers. The publication covers ...