This research work investigated the impact of individual factors such as the knowledge and experience of Saudi bank employees on the Audit Expectation Gap (AEG) and inquires if the gap can mediate the relationship between individual criteria and loan decision performance. To validate the hypothesis of the research, a survey was sent to 300 employees working in Saudi Arabia's top 10 Islamic banks. Only 159 responses were validated. We used the AMOS, PLS, and SPSS software to analyze the collected data. Results exhibit an absence of AEG on Saudi banks; knowledge and experience were found to eliminate the area of the gap. Precisely, this study shows a very significant negative relationship between the audit expectation gap and loan decision performance of the Saudi bank officers. The results also indicate that the AEG mediates the relationship between individual factors and loan performance.
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