The audit expectation gap in saudi arabia

This research is about the perception of Accounting Academics on the vexed issue of whether the injection of Forensic Accounting techniques, on a cost/benefit basis, in an audit is capable of increasing the ability of the auditor to discover fraud and thus help in bridging the audit expectation gap in Nigeria. A survey research design approach was adopted for this study. Questionnaire was administered on Accounting Academics of 8 tertiary institutions in the Eastern part of Nigeria. The study revealed, from the perception of Accounting Academics, that Forensic Accounting techniques injected in an audit and given cost/benefit considerations is capable of increasing the ability of the Auditor to detect fraud and thus help bridge the audit expectation gap in Nigeria. This finding has implications for both accounting education and accounting practice.