#3125. The audit expectation gap and strengthened independence standards in the European Union: measuring the effects of the new EU Directive

November 2026publication date
Proposal available till 29-05-2025
4 total number of authors per manuscript4500 $

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Journal’s subject area:
Finance;
Accounting;
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Abstract:
The article assesses whether the gap in expectations provoked a shift towards strengthening the protection of the auditors independence. The Directive provides a new framework for harmonizing and protecting the independence of auditors in the EU. The results indicate a relationship between the gap in audit expectations and auditor independence.
Keywords:
audit expectation gap; Auditing; auditing in Europe; auditor independence; auditor prohibitions

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