Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 209

Full Length Research Paper

An empirical investigation of the audit expectation gap: Evidence from Cameroon

Lazarus Elad Fotoh
  • Lazarus Elad Fotoh
  • Karlstad Business School, Karlstad University, Sweden.
  • Google Scholar
Johan Ingemar Lorentzon
  • Johan Ingemar Lorentzon
  • Karlstad Business School, Karlstad University, Sweden.
  • Google Scholar
Michael Forzeh Fossung
  • Michael Forzeh Fossung
  • Faculty of Social and Management Sciences, University of Buea, Cameroon.
  • Google Scholar

  •  Received: 14 July 2021
  •  Published: 31 July 2021


Although the audit expectation gap has been subject to substantial research over the past two decades, it remains a controversial issue for the audit profession. This study, therefore, examines the existence of an audit expectation gap in Cameroon between auditors and users (accountants, bankers, and investors), assesses the dimensions of the gap, and relates the findings to prior findings on the expectation gap. A survey questionnaire capturing fifteen semantic different belief statements on a five-point Likert scale was filled by respondents (n=365). The questionnaire addressed issues concerning auditors’ duties, and the consistency and usefulness of audits and audited statements of account. The results indicate significant evidence (α = 0.05) of an audit expectation gap concerning auditors’ accountability to prevent as well as detect fraud and to maintain the soundness of internal control systems, and issues related to auditors' objectivity and impartiality. An expectation gap was equally observed regarding auditors’ trustworthiness and whether audited statements of accounts obviously articulated the degree of guarantee and the work performed by auditors. We mainly recommend the establishment of an informative and educational platform aimed at keeping users abreast of auditors’ responsibilities. These findings serve as a critical reference point for policymakers and regulators interested in enhancing audit quality and audit reliability in Cameroon and other developing economies exhibiting similar audit regulatory and socio-economic characteristics as Cameroon.


Key words: Auditing, auditors, cameroon, expectation, perception, users.