TY - BOOK AU - OSINAIKE OLUBUSAYO MOJOYIN TI - AUDIT EXPECTATION GAP AND STAKEHOLDERS PERSPECTIVES IN LAGOS STATE NIGERIA PY - 2022/// CY - Ibafo PB - Accounting and Finance KW - Accounting N2 - Purpose: The purpose of the research is to investigate the perspectives of stakeholders as regards auditors expectation gap which includes; auditor responsibility, auditor reliability and auditor independence. Design/methodology: This study adopted survey research design descriptive and inferential method and data of analysis. This design is used for making decisions on data sourced as it will help in obtaining similar information from various groups of persons through the use of an administered questionnaire to 70 respondents in Lagos State. Findings: The findings revealed that audit expectation gap cannot be eliminated but can only be reduced Recommendation: Auditors should have the necessary adequate technical skills, up to date knowledge, and a reasonable audit budget and sufficient audit evidence in order to meet up with the expectations. Originality/ value: The study empirically investigates the impact of stakeholders’ audit expectation gap on auditor’s responsibility in Nigeria ER -