Relevant bibliographies by topics / Expectation gap

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Expectation gap'

Author: Grafiati
Published: 4 June 2021
Last updated: 9 June 2025

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Journal articles on the topic "Expectation gap"

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Nazri Fadzly, Mohamed, and Zauwiyah Ahmad. "Audit expectation gap." Managerial Auditing Journal 19, no. 7 (September 2004): 897–915. http://dx.doi.org/10.1108/02686900410549420.

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Hardy, Les. "The Expectation Gap." Critical Perspectives on Accounting 14, no. 3 (April 2003): 352. http://dx.doi.org/10.1006/cpac.2002.0600.

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Lee, Teck Heang, and Azham Md Ali. "AUDIT EXPECTATION GAP: CAUSES AND POSSIBLE SOLUTIPONS." Indonesian Management and Accounting Research 8, no. 1 (January 2, 2009): 1–19. http://dx.doi.org/10.25105/imar.v8i1.1199.

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The auditing profession believes the increase of litigation and criticism against the auditors can be contributed to the audit expectation gap. The audit expectation gap is defined as the difference between what the public expects from an audit and what audit profession accepts the audit objective to be. The audit expectation gap is critical to the auditing profession because the greater the unfulfilled expectations from the public, the lower is the credibility, earning potential and prestige associated with the work of auditors. The objectives of the paper are two-fold. Firstly, it attempts to uncover the causes of an audit expectation gap. Secondly, it reviews the possible solutions in narrowing the gap. This paper aims to provide an insight into issues of the audit expectation gap which in turn enable the audit profession and the profession's regulatory bodies to take effective steps in narrowing the audit expectation gap.
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El Badlaoui, Anass, Saida Naji, and Badreeddine Chegri. "Audit expectation gap: Evidence from Morocco." Investment Management and Financial Innovations 21, no. 2 (April 26, 2024): 167–79. http://dx.doi.org/10.21511/imfi.21(2).2024.13.

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Global scandals and the collapse of major entities without any prior warning have undermined stakeholder confidence in the auditing profession and have shown that users of financial statements may have different opinions on the auditors’ responsibilities, highlighting the audit expectation gap. The present study aims to identify the existence of an audit expectation gap and its components in an emerging country, namely Morocco. For this purpose, a structured questionnaire based on a five-point Likert scale was randomly administered to 152 respondents, including auditors, investors, managers, bankers, and academics. The study explores the audit expectation gap under several components, such as the auditor’s general responsibilities, auditor’s independence, his/her responsibility to prevent and detect fraud, his/her responsibility in assessing internal control, his/her responsibility in assessing the going concern assumption and audit report. The results of this paper show evidence of the audit expectation gap in Morocco in the studied components, except the audit report. The results of the study encourage public decision-makers and professional audit bodies in Morocco to adopt an expanded audit report containing more information on the audit mission and auditors’ and management’s responsibilities. On the other hand, training and education sessions on the nature and functions of auditing should be provided on an ongoing basis to the various users of audit reports.
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Salehi, Mahdi. "Quantifying Audit Expectation Gap: A New approach to Measuring Expectation Gap." Zagreb International Review of Economics and Business 19, no. 1 (May 1, 2016): 25–44. http://dx.doi.org/10.1515/zireb-2016-0002.

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Abstract The main objective of the study is at first identifying the expectation gap about audit responsibility and the second quantifying the expectation gap in Iran. In order to collecting data, a questionnaire designed and developed between auditors and investors. Collected data analyzed by employing non-parametric statistics test. The results show that there is expectation gap between auditors and investors in Iran. The current study employed a new approach in the world in order to quantifying the expectation gap. It gives the more strength to other researchers in order to measuring audit expectation gap in the world.
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Trauth, Eileen M., Douglas W. Farwell, and Denis Lee. "The IS Expectation Gap: Industry Expectations versus Academic Preparation." MIS Quarterly 17, no. 3 (September 1993): 293. http://dx.doi.org/10.2307/249773.

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von Meyer-Höfer, Marie, Sina Nitzko, and Achim Spiller. "Is there an expectation gap? Consumers’ expectations towards organic." British Food Journal 117, no. 5 (May 5, 2015): 1527–46. http://dx.doi.org/10.1108/bfj-07-2014-0252.

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Purpose – While the European organic regulation exists since more than 20 years consumers still do not seem to know what to expect from European Union (EU) labelled organic food. The purpose of this paper is to examine consumer expectations towards organic food in mature and emerging EU organic food markets. Design/methodology/approach – Online consumer survey data (n=1,180; 2011) from Germany, the UK, Spain, and the Czech Republic are used to analyse the question: “Which criteria would you expect of an organic food product labelled with the EU-organic label?”. In total, 23 items including organic production criteria according to EC 834/07 and unregulated food quality criteria are tested. Mean value analysis and exploratory factor analysis are performed. Findings – Consumers expect organic food to be free from chemical pesticides and mineral fertilisers. In total, two factors affect consumers’ expectations: naturalness of organic food products; additional sustainability aspects like, e.g. resource saving. However, several differences between the analysed countries exist. Although there does not seem to be a big gap between what consumers expect from organic food and what EU organic labelled products fulfil, some attributes might not mean the same to each consumer which could be a source of consumer disappointment. Practical implications – Consequently policy makers as well as market actors should take this risk seriously and use terms like “naturalness” only with great caution when promoting organic food. Originality/value – Further cross-country studies focusing on consumer expectations towards organic food are still needed, because until today only few studies deal with consumer and marketing issues in EU countries with different organic market development.
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Shahirah Sahidan, Siti Nur, Raziah Bi Mohamed Sadique, Norhayati Alias, and Noor Hasniza Haron. "The Determinants of Audit Expectation Gap in Malaysia." Accounting and Finance Research 12, no. 4 (October 16, 2023): 43. http://dx.doi.org/10.5430/afr.v12n4p43.

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This study intended to identify the determinants of the audit expectation gap in Malaysia. The expectation gap is defined as the different perspectives of what society thinks and what society wants the auditors to do. Previous Malaysian researchers prove the existence of audit expectations. However, only some studies identify determinants of the audit expectation gap in Malaysia. Recent studies show that the Malaysian public misunderstood auditors' duties and audit scope. This quantitative research addresses the relationship between auditors’ skills, auditors’ efforts, knowledge of society, and users' needs toward the audit expectation gap. Online questionnaires are used in this study as measuring tools to measure the variables expected to have a significant relationship with the audit expectation gap. The software used to conduct the analysis is SPSS 20 under the linear regression method. There was a total of 108 Malaysian auditors involved in this research. This study shows that auditors’ efforts and knowledge of society are significantly related to the audit expectation gap. The rest of the factors were tested, and it was found that they did not significantly affect the audit expectation gap. Therefore, auditors should utilize exemplary efforts and increase public awareness of the audit scope.
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GREENBAUM, LARRY. "The Great Expectation Gap." Internal Medicine News 45, no. 5 (March 2012): 19. http://dx.doi.org/10.1016/s1097-8690(12)70237-8.

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Ozili, Peterson K. "Financial Inclusion Expectation Gap." Perspectives on Global Development and Technology 21, no. 3-4 (February 14, 2023): 252–63. http://dx.doi.org/10.1163/15691497-12341630.

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Abstract The objective of this article is to define the financial inclusion expectation gap, offer some insight into the nature and the causes of it, and suggest ways to reduce the gap. The discussion in the article provides helpful insights into this problem towards achieving the United Nations Sustainable Development Goals. It is hoped that such an attempt can provide insights to understand the expectation gap in financial inclusion.
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Dissertations / Theses on the topic "Expectation gap"

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Tekleab, Ermias Estifanos. "The audit expectation gap in Eritrea." Master's thesis, University of Cape Town, 2005. http://hdl.handle.net/11427/5622.

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Özkaya, Yücel. "Risikoorientierte Anlagefondsrevision : Konzepte zur Reduktion des Expectation Gap /." [S.l.] : [s.n.], 2001. http://aleph.unisg.ch/hsgscan/hm00047797.pdf.

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Madsen, Pierre. "Commercial Loan Officers and the Audit Expectation Gap." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-202335.

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The audit expectation gap, generally known as the differences between what users of financialstatements expect from the auditor and what the auditor actually provides, is present andresulting to a widespread concern. This thesis aims to investigate the level and nature of the audit expectation gap betweenauditors and commercial loan officers. In addition, this thesis also asks the question ifeducation is a mean to reduce commercial loan officers’ audit expectation gap. A questionnaire containing seven-point Likert scales with bipolar adjectival statements wassent to auditors and commercial loan officers. The respondents were asked to choose anumber from the scale which identified their level of agreement to either one of thestatements. The results revealed substantial evidence of an audit expectation gap particularly on issuesconcerning auditors’ responsibilities in fraud detection and prevention. Education oncommercial loan officers could reduce the audit expectation gap.
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Menezes, Joana Condesso e. "O expectation gap e a independência em auditoria." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14475.

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Mestrado em Ciências Empresariais<br>A elaboração deste Trabalho Final de Mestrado procurou estudar a aparência de independência dos auditores em contexto nacional. Para o efeito foram inquiridos três grupos de profissionais do setor financeiro. A independência dos auditores é tida como um pilar fundamental para o correto exercício da função de auditoria, fiscalização e controlo da gestão, bem como na transmissão de informação fidedigna e objetiva aos diversos stakeholders. Partindo desta ideia, de acordo com a literatura, foi-nos possível categorizar cinco ameaças à independência dos auditores e, através delas, perceber quais são os fatores que mais contribuem para que a perceção do desempenho objetivo da função seja questionado. Para o efeito foi difundido um questionário do qual obtivemos 320 respostas. As respostas obtidas foram alvo de análise através da ferramenta de software IBM SPSS, Statistical Package for the Social Sciences. De acordo com os resultados obtidos foi-nos possível concluir que existe consenso nos grupos inquiridos de que, os destinatários das informações financeiras não consentem com relações de familiaridade entre auditores e titulares de cargos de elevada importância na empresa auditada, especialmente quando daí emirjam relações e interesses pessoais, colocando em risco a imparcialidade, a qualidade da informação disponibilizada e, em último caso, pressões e intimações. Mais, é consensual entre os grupos que a prestação simultânea de serviços de auditoria e consultoria leva a que se questione a aparência de independência, especialmente quando o relevo dos honorários recebidos pela auditoria é menor do que os de consultoria.<br>This paper aims to better understand the concepts of auditor independence and audit expectation gap and to which extent can those influence the role of auditing and its stakeholders. The auditor's independence is, after all, of foremost importance in the corporate world, especially when it takes to supervision and management control, as well as the communication of reliable and objective information to the several stakeholders. The literature suggests a number of factors affecting the independence of an auditor. Given the relevance to understand which factors are biasing auditor independence and challenging the audit expectation gap. This data was collected through a survey, which was answered by 320 professionals in the financial sector. Data collected was analyzed by software IBM SPSS, Statistical Package for the Social Sciences. According to the results of this study, a close relationship between an auditor and a company's manager(s) are not well perceived by any receiver of financial reports produced by the former targeting the manager(s)'s company. The respondents strongly believe that this kind of relationship could jeopardize the impartiality and quality of auditor's work. Furthermore, the receivers of financial reports argue that personal intimacy can revert in cronyism, intimation/pressure - or both - in the practice of an audit. On the other hand, results show that the less dependent is the auditor upon non-audit fees (while also auditing the targeted firm) towards a given client, the more prone are audit results to be biased.<br>info:eu-repo/semantics/publishedVersion
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Nordenson, Malin, and Niclas Lehmann. "Mind the Gap : A study of the student-audit expectation gap and factors affecting it." Thesis, Stockholms universitet, Företagsekonomiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-115035.

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This study explore the expectation gap between students and audit practitioners, and if certain factors have any significant impact on the students conformity to the practitioners expectations. The study is limited to business students and audit practitioners. We used an Independent Sam-ples T-Test and Pearson Correlation Analysis to conduct the analysis of 286 student responses and 98 practitioner responses. The results confirm previous research; the expectation gap exists. The findings concerning the relationship between factors and students conformity were some-what inconsistent. However, we found a statistically significant proof that students with work-life, trainee and internship experiences conformed better to audit practitioners. Our study offers further insight to the subject of the expectation gap by suggesting that some factors, such as internship experiences, can improve students’ conformity to audit practitioners regarding the importance of skills.
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Dopitová, Šárka. "Očekávání veřejnosti (expactation gap) ve vztahu k externímu auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-125160.

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The thesis deals with the public expectations in relation to external audit and especially the difference of these expectations from how auditors themselves percieve their role (so called expectation gap). First, it briefly outlines the origin, development and the role of external audit. The following chapters describe how the non-professional public understands audit, what are the causes of unreasonable expectations and to which areas they are most often related. Finally, the consequences arising from the existence of unreasonable expectations (or expectation gap) are reviewed and ways how to eliminate or at least reduce these expectations (expectation gap) are discussed.
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Nienaber, S. G. (Sarel Gerhardus). "The expectation gap between taxpayers and tax practitioners in a South African context." Thesis, University of Pretoria, 2013. http://hdl.handle.net/2263/32400.

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The relationship between taxpayers and tax practitioners is complex, as many diverse aspects shape their interaction. This explains why taxpayers and tax practitioners hold different expectations regarding tax services, leading to an expectation gap between taxpayers and tax practitioners. The primary objective of this qualitative study was to gain an understanding of the factors that contribute to the expectation gap between taxpayers and tax practitioners in South Africa. To achieve this primary objective, the Interactive Qualitative Analysis process was used as a research method to identify the factors that contribute to the expectation gap. Data were collected from four different South African focus groups, namely taxpayers, and three separate groups of different types of tax practitioners. Affinities were generated for each focus group, and possible cause-and-effect relations amongst the affinities were established using theoretical coding. A systems influence diagram was subsequently generated for each group to represent the entire system of influences and outcomes based on the perceptions of that focus group. Meta-themes relating to the key factors were identified by means of a thematic analysis of the affinities in a second coding cycle. These meta-themes led to the development of a conceptual framework of associations that describes the interactive nature of the expectation gap between taxpayers and their tax practitioners. Based on these associations, propositions were generated, and mechanisms and interventions regarding the roles of different groups in reducing the gap were suggested. A model for reducing the expectation gap was also proposed, based on the main themes that emanated from this study. The overarching theme is communication between taxpayers and their tax practitioners. This theme relates to the remaining six themes. These are capability of taxpayers and tax practitioners, clarity on the nature and scope of tax service, transparency on the fee structure of a tax service, external influences on taxpayers, the collecting agent’s systems and processes and finally incompatible compliance behaviour attitudes between taxpayers and tax practitioners.<br>Thesis (PhD)--University of Pretoria, 2013.<br>gm2013<br>Taxation<br>unrestricted
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Sterzeck, Gisele. "Audit expectation gap nos litígios das firmas de auditoria." Universidade de São Paulo, 2017. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-14062017-093241/.

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As responsabilidades que envolvem a atividade do auditor é um assunto muito debatido, principalmente em episódios de fraudes e outros escândalos financeiros. Em geral, são nesses momentos que a função do auditor é questionada, e o mercado atribui determinadas responsabilidades a esses profissionais que podem não corresponder com as suas atribuições (Audit Expectation Gap - AEG). Porter (1990) dividiu o AEG em dois principais componentes: (i) Gap de Desempenho e (ii) Gap de Razoabilidade. O último refere-se à diferença de expectativas sobre as quais os usuários das informações financeiras acham que os auditores devem executar determinada tarefa quando de fato eles não têm a obrigação nem o objetivo de fazê-la. Utilizando o constructo de Porter (1990), este trabalho teve como objetivo identificar a existência do AEG de razoabilidade nas decisões de litígios (acórdãos) nos quais as empresas de auditoria figuram como polo passivo. A intenção foi verificar se a diferença de expectativas com relação ao trabalho do auditor fez-se presente nos documentos de conclusão dos processos cíveis e administrativos. Para tanto, foram analisados: 11 acórdãos de processos cíveis, 19 acórdãos de processos administrativos CVM e 4 acórdãos de processos administrativos Bacen, totalizando 34 acórdãos. A metodologia empregada foi a análise documental e análise de conteúdo. Para auxiliar na organização e análise dos dados, foi utilizado o software Nvivo®. Além da análise dos acórdãos, foram realizadas entrevistas com ex-membros do Colegiado da CVM, para confirmar o entendimento de como funcionam os processos de julgamento nesse Regulador, bem como obter a perspectiva desses profissionais diretamente envolvidos em julgamentos dessa espécie. Para o total dos acórdãos analisados, foi identificada a presença de AEG de razoabilidade em 10 casos, o que representa aproximadamente 29% do total. Além da identificação AEG de razoabilidade nas argumentações dos juízes, o gap também foi identificado, de forma muito mais frequente, em diversos trechos dos documentos analisados, como, por exemplo, as argumentações da acusação e advogados envolvidos. Os achados desta pesquisa foram importantes pois a identificação da existência desse gap pôde auxiliar no endereçamento desta questão. A tomada de decisão com base em argumentos equivocados pode não apenas trazer prejuízos para as firmas de auditoria, mas também para o Sistema Financeiro Nacional e setor financeiro empresarial em geral, bem como ocasionar injustiças. Como uma das formas de endereçamento do problema, nos casos dos processos administrativos, sugere-se que a composição do Colegiado e do CRSFN seja diversificada, ou mesmo que tenha a presença de um especialista para casos de julgamentos específicos, como são os casos dos julgamentos que envolvem o auditor independente.<br>The responsibilities entailed in the work of the auditor are a subject of much debate, chiefly when frauds and other financial scandals occur. Frequently on these occasions the function of the auditor comes into question and the business world attributes certain responsibilities to these professionals that they may not actually have (Audit Expectation Gap - AEG). The author Porter B. A. (1990) separated AEG into two main components: (i) the performance gap, and (ii) the reasonableness gap. The latter refers to the difference between the expectations of users of financial information regarding the specific tasks they believe auditors should perform and the obligations and objectives those auditors actually have. Using the construct of Porter B. A. (1990), this work has the objective of identifying the existence of the reasonableness gap in legal rulings (decisions of appellate courts) in which audit firms were the defendant. The intention was to establish if the difference in expectations regarding the work of the auditor was present in the decisions and opinions of the civil and administrative proceedings. In order to do so, an analysis was made of 11 civil appellate court decisions, 19 administrative rulings of the Comissão de Valores Mobiliários - CVM (equivalent to the Securities and Exchange Commission in the USA) and four administrative rulings of Brazilian Central Bank; 34 judgments in all. The methodology employed was document analysis and content analysis. To aid in the organization and analysis of data, Nvivo® software was used. In addition to analysis of the judgments, interviews were conducted with former members of the CVM board to confirm the understanding of how trial procedures function at this regulator, as well as to gain the perspective of these experts, who are directly involved in judgments of this kind. From the total of the judgments analyzed, the presence of reasonableness AEG was identified in 10 cases, which represents approximately 29% of the total. In addition to identifying reasonableness AEG in the arguments of judges, this gap was also identified, and much more frequently, in various passages of the documentation on the argumentation of attorneys involved in the cases. The findings of this study are important because identifying the existence of this gap may aid in addressing the issue. Rulings based on misguided arguments can not only harm audit firms but also damage the National Financial System and the corporate financial sector in general, as well as causing injustice. As one way of addressing the issue, in administrative cases it is suggested that the composition of the panel and the CRSFN (Council of Appeals of the National Finance System) be made more diverse, and in certain cases even include a specialist, such as when judgments involve an independent auditor.
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Parvaiz, Gohar. "Skills expectation-performance gap : a study of Pakistan's accounting education." Thesis, Brunel University, 2014. http://bura.brunel.ac.uk/handle/2438/8768.

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Higher education institutions are always directed through policy reforms to promote graduates employability by developing skills in students that contribute to human capital. This interest in employability through education system in the development of skills reflects is part of human capital theory. Considering this, underlying research investigates the expectation-performance gap in the development of generic skills for the purpose of employability offered by the accounting institutes of Pakistan. For the purpose of answering the research question, this research, adopted the theoretical framework of ‘expectation-performance gap’ by Bui and Porter and analysed it within the context of Pakistan. Adoption of this theoretical framework implies the evaluation of three constituent factors as research objectives; the ‘expectation gap’ (reflecting the differences in the expectations of accounting educators and employers), the ‘constraints gap’ (limiting factors to develop generic skills into the student learning process) and the ‘performance gap’ (reflecting the ineffectiveness of teaching activities). However, there is also a fourth objective, that is, to evaluate an outline of the ‘skills acquisition framework’ considering the context of Pakistan’s accounting job-market. Principally this research adopts the survey strategy of a questionnaire with closed-ended questions in order to collect the data. But for the purpose of refining the content of the questionnaire for relevance to the context of Pakistan there are also cognitive interviews. Thus, this research entails a mixed-method approach. The qualitative data from the interviews was analysed using content analysis, thematic analysis and textual analysis. Whereas the quantitative data from the questionnaires was analysed using numerous statistical techniques such as Mann-Whitney U-test, Independent sample t-test, Statistical mean and Principal Component Analysis. The findings related to the ‘expectation gap’ were that there are 19 skills where the accounting educators have dissimilar expectation from employers in terms of skill base education, such skills include decision making, economics, ability to analyse and reason logically, teamwork etc. The findings related to the ‘constraints gap’ were that there are 6 constraining elements which are prevailing within the context of professional accounting education, such constraints include ‘training organisations are not following standard procedures to develop skills in students’, ‘people (potential students) have misperception about accounting education’, 'enrolling students have weak academic background', ‘inadequate stipend offered by training organisations to trainees’, ‘accounting institutes are not appreciating teaching activities, and lack of training opportunities for academics’. The findings related to the ‘performance gap’ were that there are 24 skills where the accounting educators found to be ineffective in the development of skills in students as expected by employers for employment purpose, such skills include inter or multidisciplinary perspective, financial risk analysis, think and behave ethically, independent thinking etc. From the perspective of the ‘skills acquisition framework’, overall 6 skills components were identified from the perspective of Pakistan's accounting job-market, such skills components include appreciative skills, interpersonal skills, technical and functional skills, organisational and business management skills, personal skills and professional skills. Considering the novelty of the adopted theoretical framework (expectation-performance gap by Bui and Porter, 2010) there was a related paucity of literature employing it for empirical investigation using the questionnaire based approach. Therefore, this research provides such theoretical underpinning to this framework that now enables it to be used within the questionnaire based approach. Further this research has described all the generic skills used in this study from the accounting disciplinary perspective and highlights the constraining elements that are assumed to limit the ability of professional accounting institutes. This research also provides a skill acquisition framework which could be used as a reference point for new entrants to the accounting job-market.
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Kuroiwa, Kelly J. "The gender-gap in educational expectations." Virtual Press, 2002. http://liblink.bsu.edu/uhtbin/catkey/1236374.

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This study utilizes the 10th-12th-grade panel from the National Educational Longitudinal Study (NEIS:88) to examine the gender-gap in educational expectations. The study uses regression analysis to determine whether background, academic, social, and career variables affect educational expectations differently for males and females and whether these differences can explain the gender-gap in educational expectations. Socio-economic status and having professional career aspirations have stronger effects on educational expectations for males. However, no significant sex differences were found in the effects of academic ability and achievement, parents' expectations, or peer engagement on students' educational expectations. The results also indicate that females have higher educational expectations because they have higher academic ability and achievement; parents and peers have higher expectations for them, and they are more likely to have professional career aspirations than their male peers.<br>Department of Sociology
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Books on the topic "Expectation gap"

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American Institute of Certified Public Accountants. Private Companies Practice Section. and Expectation Gap Roundtable (1992 : Charleston, S.C.), eds. The Expectation gap standards: Progress, implementation issues, research opportunities. New York, NY: American Institute of Certified Public Accountants, 1993.

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Tweedie, D. P. Challenges facing the auditor: Professional fouls and the expectation gap. Cardiff: University College Cardiff, 1987.

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Scotland, Scotland HM Inspectorate of Constabulary for. Narrowing the gap: Police visability and public reassurance : managing public expectation and demand. [Edinburgh?]: H.M. Inspectorate of Constabulary for Scotland, 2002.

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Francis, Graham. Is there an expectation gap of mathematical skills between accounting education and practice? Milton Keynes: Open University Business School, 1998.

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Nnamani, Chimaroke. Gap crisis in transition democracy and the challenges of a proper expectation framework. [Nigeria: s.n., 2003.

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Longo, Susan C. Advanced audit efficiency: An integrated approach to audit planning under the expectation gap SASs. Denton, Tex: Professional Development Institute, University of North Texas, 1990.

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Mitchell, Catherine. Contract law and contract practice: Bridging the gap between legal reasoning and commercial expectation. Oxford, United Kingdom: Hart Publishing, 2013.

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Prem, Sikka, and Chartered Association of Certified Accountants., eds. Eliminating the expectations gap? London: Certified Accountants Educational Trust, 1992.

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Reynolds, Thomas G. Expectations gap in auditing standards. [s.l: The Author], 1995.

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Piger, Jeremy Max. Inflation: Do expectations trump the gap? St. Louis, Mo.]: Federal Reserve Bank of St. Louis, 2006.

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Book chapters on the topic "Expectation gap"

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Nickson, Ray, and Alice Neikirk. "Reducing the Expectation Gap." In Managing Transitional Justice, 171–222. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-77782-5_7.

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Krambia-Kapardis, Maria, Salomi Dimitriou, and Ioanna Stylianou. "Disentangling the Expectation Gap for Compliance Officers." In Financial Compliance, 205–68. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-14511-8_9.

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Rosén, Julia, Jessica Lindblom, and Erik Billing. "The Social Robot Expectation Gap Evaluation Framework." In Human-Computer Interaction. Technological Innovation, 590–610. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-05409-9_43.

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Rosén, Julia, Erik Billing, and Jessica Lindblom. "Applying the Social Robot Expectation Gap Evaluation Framework." In Lecture Notes in Computer Science, 169–88. Cham: Springer Nature Switzerland, 2023. http://dx.doi.org/10.1007/978-3-031-35602-5_13.

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Mio, Chiara, and Marco Fasan. "IR: The Big Promise and the Expectation Gap." In Integrated Reporting, 287–300. London: Palgrave Macmillan UK, 2016. http://dx.doi.org/10.1057/978-1-137-55149-8_15.

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Lai, Linda S. L. "An Expectation-Perception Gap Analysis of Information Systems Failure." In Methodologies for Developing and Managing Emerging Technology Based Information Systems, 130–41. London: Springer London, 1999. http://dx.doi.org/10.1007/978-1-4471-3629-3_12.

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Casolari, Federico. "EU Loyalty After Lisbon: An Expectation Gap to Be Filled?" In The EU after Lisbon, 93–133. Cham: Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-04591-7_5.

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Ng, Yew-Kwang. "Does Money Buy Happiness?" In Happiness—Concept, Measurement and Promotion, 71–78. Singapore: Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-33-4972-8_7.

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AbstractAfter a relatively low level of survival and comfort, additional consumption does not increase happiness significantly, especially at the social level. At the individual level, people want more due to the relative competition effect which cancels out at the social level. In addition, the adaptation effects and environmental disruption effects also work to limit the contributions of higher consumption and enlarge the gap between expectation and actuality.
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Halbrügge, Stephanie, Lars Wederhake, and Linda Wolf. "Reducing the Expectation-Performance Gap in EV Fast Charging by Managing Service Performance." In Exploring Service Science, 47–61. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-38724-2_4.

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Pócza, Kálmán. "Closing the Expectation Gap? Crisis of Hungarian Parliamentarism in the Inter-War Period." In The Ideal of Parliament in Europe since 1800, 139–58. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-27705-5_8.

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Conference papers on the topic "Expectation gap"

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Fontdecaba-Rigat, Sara, and Ariel Duarte-López. "PERCEPTUAL GAP BETWEEN MARKS AND EXPECTATIONS." In 17th annual International Conference of Education, Research and Innovation, 8148–54. IATED, 2024. https://doi.org/10.21125/iceri.2024.1990.

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Dieguez, Teresa, Paula Loureiro, and Isabel Ferreira. "The gap between the expectations of Gen Z and Organizations in Industry 4.0." In 2024 International Conference on Intelligent Systems and Computer Vision (ISCV), 1–6. IEEE, 2024. http://dx.doi.org/10.1109/iscv60512.2024.10620114.

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McGill, Monica M. "Defining the expectation gap." In the 4th International Conference. New York, New York, USA: ACM Press, 2009. http://dx.doi.org/10.1145/1536513.1536542.

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Yuan, Xiu-e., and Ying Liu. "Causes and Control of Dynamic Audit Expectation Gap." In 3d International Conference on Applied Social Science Research (ICASSR 2015). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icassr-15.2016.116.

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Amor, Guira. "THE AUDITING EXPECTATION GAP IN ALGERIA: REASONS AND SOLUTIONS." In 44th International Academic Conference, Vienna. International Institute of Social and Economic Sciences, 2018. http://dx.doi.org/10.20472/iac.2018.044.003.

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Bashir, Sajid. "Audit Expectation Gap in Accounting Further Relections with a Comparative Analysis of UK, Singapore & China." In Annual International Conference on Accounting and Finance (AF 2017). Global Science & Technology Forum (GSTF), 2017. http://dx.doi.org/10.5176/2251-1997_af17.54.

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Yanagisawa, Hideyoshi. "A Computational Model of Human Perception With Prior Expectation: Bayesian Integration and Efficient Coding." In ASME 2015 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. American Society of Mechanical Engineers, 2015. http://dx.doi.org/10.1115/detc2015-46669.

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Human perception of sensory stimuli is affected by prior prediction of the sensory experience. For example, perception of weight of an object changes depending on weight predicted with size of the object appearance. We call such psychological phenomena expectation effect. The expectation effect is a key factor to explain a gap between physical variables and their perceptions. In this paper, we propose a novel computational model of human perception involving the expectation effect. We hypothesized that perceived physical variable was estimated using a Bayesian integration of prior prediction and sensory likelihood of a physical variable. We applied efficient coding hypothesis to form a shape of sensory likelihood. We formalized the expectation effect as a function of three factors: expectation error (difference between predicted and actual physical variables), prediction uncertainty (variance of prior distributions), and external noise (variance of noise distributions convolved with likelihood). Using the model, we conducted computer simulations to analyze the behavior of two opposite patterns of expectation effect, that is, assimilation and contrast. The results of the simulation revealed that 1) the pattern of expectation effect shifted from assimilation to contrast as the prediction error increased, 2) uncertainty decreased the extent of the expectation effect, 3) and external noise increased the assimilation.
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Kuhnert, Barbara, Marco Ragni, and Felix Lindner. "The gap between human's attitude towards robots in general and human's expectation of an ideal everyday life robot." In 2017 26th IEEE International Symposium on Robot and Human Interactive Communication (RO-MAN). IEEE, 2017. http://dx.doi.org/10.1109/roman.2017.8172441.

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Taylor, Sue, Mary Ryan, and Leonie Elphinstone. "SAVING THE WORLD ON A SHOESTRING: UTILISING COHORT DIVERSITY AND ENHANCED TECHNOLOGY TO BRIDGE THE HIGHER EDUCATION EXPECTATION GAP." In 14th annual International Conference of Education, Research and Innovation. IATED, 2021. http://dx.doi.org/10.21125/iceri.2021.1117.

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"Subcontractors Satisfaction Analysis On Purchaser's Service Quality With Servqual Methode, Customer Satisfaction Index (CSI) Methode, And Importance Performance Analysis (IPA) Methode In Shipyard At Surabaya." In Maritime Business Management Conference. Politeknik Perkapalan Negeri Surabaya, 2024. https://doi.org/10.33863/mbmc.v3i1.3207.

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In the last 3 (three) years, the number of Sub Contractors at the Shipyard in Surabaya has decreased. It can be caused by many things, one being the service quality received by subcontractors. This research aimed to find service satisfaction scores, find attributes that need improvement and find the solutions for improving service quality at Shipyard in Surabaya. This research uses the Servqual method, the Customer Satisfaction Index (CSI) method, and the Importance Performance Analysis (IPA) method. The Servqual method shows 18 (eighteen) variables have a negative gap (under expectation) and 4 (four) variables have a positive gap (above expectation), with the CSI method showing the percentage of customer satisfaction is around 67% means the subcontractors are satisfied, with IPA methode show eight service satisfaction attributes need to be fixed, they are X6 (information), X10 (contract realization), X12 (help access), X14 (meeting access with purchaser), X15 (purchaser responsiveness), X17 (promise realization), X19 (contrac’s status), X21 (subcontractor application realization). Hopefully, this research will be useful in increasing the service quality of the Shipyard at Surabaya.
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Reports on the topic "Expectation gap"

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Rincón-Torres, Andrey Duván, Andrés Felipe Salas-Ávila, and Juan Manuel Julio-Román. Inflation Expectations: Rationality, Disagreement and the Role of the Loss Function in Colombia. Banco de la República, December 2023. http://dx.doi.org/10.32468/be.1262.

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We study the behaviour of three quantitative sample surveys and a non sample inflation expectation report for Colombia. We found that expectations in Colombia; (i) are not strongly, i.e. a la Muth, rational because they show cross-section disagreement, (ii) expectations, however, show some features of weak rationality, (iii) expectations disagreement is time varying and relate to inflation, inflation changes and the output gap, thus suggesting a staggered information flow to agents, (iv) the forecast error loss function employed by agents is not symmetric and increasingly penalizes higher expectations than finally observed inflation as the horizon grows, and (v) this fact also explains the stylised fact that observed expectation share with theoretical rational expectations that expectations look like lagged versions of inflation that dampen with the horizon. The latest finding also arises from a very general econometric set up we develop in this paper. These results imply that the effect of weakening the rational expectations assumption in Colombian monetary policy models should be assessed, especially when compared to sticky information and heterogeneous agents choosing non Mean Square forecast Error losses.
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Crump, Richard K., Stefano Eusepi, Marc Giannoni, and Ayşegül Şahin. The Unemployment-Inflation Trade-off Revisited: The Phillips Curve in COVID Times. Federal Reserve Bank of New York, March 2024. http://dx.doi.org/10.59576/sr.1086.

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Using a New Keynesian Phillips curve, we document the rapid and persistent increase in the natural rate of unemployment, ut*, in the aftermath of the pandemic and characterize its implications for inflation dynamics. While the bulk of the inflation surge is attributed to temporary supply factors, we also find an important role for current and expected negative unemployment gaps. Through the lens of the model, the 2022-23 disinflation was driven by the expectation that the unemployment gap will close through a progressive decline in ut* and a rise in the unemployment rate. This implies that convergence to long-run price stability depends critically on expectations about labor market tightness. Using a variety of cross-sectional data sources, we provide corroborating evidence of unusually tight labor market conditions, consistent with our estimated rise in ut*.
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Carrión-Tavárez, Ángel. Perspectives on Economic Freedom in Puerto Rico. Mont Pelerin Society, 2025. https://doi.org/10.53095/13582016.

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This work provides a panoramic view of the state of economic freedom in Puerto Rico. It begins with a brief historiographical note on the institutionalization of colonialism and dependency under the United States. It explains that Puerto Rico is the least free jurisdiction in the United States, primarily due to the public policies and regulatory framework of the Government of Puerto Rico. The expectation that the Island would converge with the wealthiest U.S. jurisdictions never materialized; on the contrary, the economic gap has widened—even in comparison with the poorest U.S. states. The article concludes that removing these obstacles—rooted in centrally planned, paternalistic, and protectionist policies—is essential for Puerto Rico’s residents to become the driving force behind the Island’s economic future.
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Arce, Fernando, and Andrew Powell. Revelation of Expectations in Latin America (REVELA): No 42: July, 2014. Inter-American Development Bank, August 2014. http://dx.doi.org/10.18235/0008101.

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The June 2014 surveys of expectations conducted by Central Banks with inflation targeting regimes indicate that average growth expectations for 2014 have fallen from 3.6% to 3.4% while inflation expectations for 2014 have remained stable at 4.8%. In all but one of the countries studied (the exception being Colombia), expected 2014 growth decreased between the May and June surveys. Indeed, expected growth fell in Brazil (0.4%), Chile (0. 2%), Guatemala (0.1%), Mexico (0.1%), Paraguay (0.2%), Peru (0.2%) and Uruguay (0.2%). Expected growth now ranges between 5.0% (Peru) to 1.2% (Brazil). The GDP weighted average inflation expectation for the region for 2014 is 5.3% and the GDP weighted average growth expectation is 2.1%. Inflation expectations rose in Chile (0.1%), Colombia (0.2%), Paraguay (0.1%) and Peru (0.1%) and fell in Guatemala (0.1%).
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Arce, Fernando, and Andrew Powell. Revelation of Expectations in Latin America (REVELA): Issue 36: October, 2013. Inter-American Development Bank, October 2013. http://dx.doi.org/10.18235/0008093.

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The September 2013 surveys of expectations conducted by Central Banks with inflation targeting regimes indicate that average growth expectations have remained constant while average inflation expectations increased. Still, expected 2013 growth fell in Mexico by some 0. 4% comparing the September to August surveys, while other countries saw rebounds - Brazil (0. 2%), Paraguay (0. 1%), and Uruguay (0. 1%). The simple average inflation expectation for the region for 2013 is 4. 4%, whereas the simple average expectation for growth remained at 4. 5%, although GDP weighted growth increased to 2. 6%. Inflation expectations fell in Guatemala (0. 1%) and rose in Paraguay (0. 1%), Peru (0. 2%) and Uruguay (0. 2%).
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Arce, Fernando, and Andrew Powell. Revelation of Expectations in Latin America (REVELA): No. 39 : March, 2014. Inter-American Development Bank, March 2014. http://dx.doi.org/10.18235/0008097.

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The February 2014 surveys of expectations conducted by Central Banks with inflation targeting regimes indicate that average growth expectations for 2014 have fallen from 3. 9% to 3. 8% while inflation expectations for 2014 have remained stable at 4. 6%. In most of the countries studied, expected 2014 growth decreased between the January and February surveys. Indeed, expected growth fell in Brazil (0. 3%), Chile (0. 2%), Mexico (0. 2%), Paraguay (0. 3%), Peru (0. 1%) and Uruguay (0. 1%). Expected growth now ranges between 5. 5% (Peru) and 1. 8% (Brazil). The GDP weighted average inflation expectation for the region in 2014 is 5. 0% and the GDP weighted average growth expectation is 2. 6%. Inflation expectations rose in Colombia (0. 1%), Paraguay (0. 3%) and Uruguay (0. 3%) and fell in Guatemala (0. 1%), Mexico (0. 1%) and Peru (0. 2%).
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Arce, Fernando, and Andrew Powell. Revelation of Expectations in Latin America (REVELA): No. 40 : May, 2014. Inter-American Development Bank, July 2014. http://dx.doi.org/10.18235/0008099.

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The April 2014 surveys of expectations conducted by Central Banks with inflation targeting regimes indicate that average growth expectations for 2014 have remained constant at 3. 7% while inflation expectations for 2014 have increased from 4. 7% to 4. 8%. In most of the countries studied, expected 2014 growth decreased between the March and April surveys. Indeed, expected growth fell in Brazil (0. 1%), Chile (0. 1%), Mexico (0. 1%) and Paraguay (0. 1%). Expected growth now ranges between 5. 5% (Peru) to 1. 7% (Brazil). The GDP weighted average inflation expectation for the region for 2014 is 5. 3% and the GDP weighted average growth expectation is 2. 5%. Inflation expectations rose in Brazil (0. 3%), Chile (0. 3%), Colombia (0. 1%) and Guatemala (0. 2%) and fell in Mexico (0. 1%) and Paraguay (0. 2%). Download the full report and data.
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Arce, Fernando, and Andrew Powell. Revelation of Expectations in Latin America (REVELA): Issue 30: September, 2013. Inter-American Development Bank, May 2013. http://dx.doi.org/10.18235/0008090.

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The April 2013 surveys of expectations conducted by Central Banks with inflation targeting regimes indicate that average growth expectations have risen while inflation expectations have remained stable. Simple average growth expectations for 2013 are 4. 9% and GDP weighted average growth expectations are 4. 3%. There was a significant rise in growth expectations in Paraguay, to reach 10. 8%. The simple average inflation expectation for 2013 remains at 4. 5% and the GDP weighted average is 4. 8%. Inflation expectations increased in Guatemala (0. 3%), Mexico (0. 2%), and Paraguay (0. 1%). Conversely, they decreased in Chile (0. 2%), Peru (0. 2%) and Colombia (0. 1%).
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Arce, Fernando, and Andrew Powell. Revelation of Expectations in Latin America (REVELA): Issue 35: September, 2013. Inter-American Development Bank, September 2013. http://dx.doi.org/10.18235/0008091.

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The August 2013 surveys of expectations conducted by Central Banks with inflation targeting regimes indicate that growth expectations have fallen while average inflation expectations remained constant. The simple average inflation expectation for the region for 2013 is 4. 4%, whereas the simple average expectation for growth is now 4. 5%, although GDP weighted growth fell to 2. 5%. Expected growth for 2013 fell in Mexico by some 0. 9% comparing the August to July surveys, while other countries saw milder declines - Brazil (0. 1%), Chile (0. 1%), Colombia (0. 1%) and Peru (0. 3%). Inflation expectations fell in Guatemala (0. 1%) and Mexico (0. 1%) and rose in Chile (0. 1%) and Peru (0. 2%).
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Arce, Fernando, and Andrew Powell. Revelation of Expectations in Latin America (REVELA): Issue 34: August, 2013. Inter-American Development Bank, August 2013. http://dx.doi.org/10.18235/0008087.

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The July 2013 surveys of expectations conducted by Central Banks with inflation targeting regimes indicate that growth expectations have fallen while average inflation expectations remained constant. The simple average inflation expectation for the region for 2013 is 4. 4%, whereas the simple average expectation for growth is now 4. 6%, although GDP weighted growth fell to 2. 8%. Inflation expectations fell in Brazil (0. 1%) and Mexico (0. 2%) and rose in Colombia (0. 1%), Guatemala (0. 3%) and Uruguay (0. 1%). Expected growth fell in Brazil (0. 2%), Chile (0. 2%), Mexico (0. 2%), Paraguay (0. 1%), Peru (0. 2%) and Uruguay (0. 1%) and remained stable in Colombia and Guatemala.
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