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Mitigating Information Asymmetries in Capital Markets: The Audit Expectations Gap
Abstract
As well as highlighting the impact of the audit expectations gap (AEG) in assessing the extent to which accounting information can be relied upon based on given market values and its impact on assessing how a relationship or pattern could be established in certain jurisdictions, this chapter is aimed at contributing to the literature on how accounting information could be interpreted or conveyed in such a way as to serve as a useful and vital indicator which will enable investors to interpret financial information in such a way which mitigates information asymmetries between management and investors. It also elaborates on factors which could affect the quality of accounting information – by way of reference to contributing elements of the audit expectations gap. As a result, it recommends measures aimed at addressing issues being faced by jurisdictions which have implemented accounting and legislative reforms as a means of improving the quality of accounting information.
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