A private company perspective of the audit expectation gap

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A private company perspective of the audit expectation gap

Published in: South African Journal of Accounting Research
Volume 40 , issue 2 , 2026 , pages: 87–120
DOI: 10.1080/10291954.2026.2628449
Author(s): Ané Church School of Accountancy, University of the Free State, South Africa , Frans E. Prinsloo School of Accountancy, University of the Free State, South Africa
Keywords: audit expectation gap , private companies , auditing , external audit
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