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Journal articles on the topic 'Expectation gap'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Nazri Fadzly, Mohamed, and Zauwiyah Ahmad. "Audit expectation gap." Managerial Auditing Journal 19, no. 7 (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 (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 (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 t

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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 (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, b

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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 (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

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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 (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 (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 org

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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 (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, an

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GREENBAUM, LARRY. "The Great Expectation Gap." Internal Medicine News 45, no. 5 (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 (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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Budiarto, Adelia Yulma. "Audit Expectation Gap Debates: To What Extent Audit Expectation Gap Defence Auditors?" Business Economic, Communication, and Social Sciences (BECOSS) Journal 4, no. 1 (2022): 47–57. http://dx.doi.org/10.21512/becossjournal.v4i1.7790.

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The research aimed to unpack the debate of the audit expectation gap that occurs between the audit profession and the general public. This qualitative research intended to revisit what shapes audit objectives and their difficulties by drawing upon prominent academic debates and publicly available reports. This research argues that the concept of the audit expectation gap is two-fold. At first, the gap has been seen as destruction for the audit profession. However, to a certain extent, the gap is useful for auditors' defence mechanisms from critics, though auditors have to be alert that the gap

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Tripathi R N, Seema. "Gap between University Curricula and Industry Expectation." International Journal of Science and Research (IJSR) 13, no. 2 (2024): 1804–6. http://dx.doi.org/10.21275/sr24221203743.

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Kamau, Charles Guandaru. "Considerations for bridging the Audit Expectation Gap: A Desk Review." African Journal of Commercial Studies 1, no. 1 (2022): 1–8. https://doi.org/10.5281/zenodo.7133668.

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<strong>Abstract:</strong><strong> </strong> <em>The difference between what the general public and users of financial information believe auditors are responsible for and what auditors actually believe their obligations are is known as the expectation gap. This study aims to identify the nature of the audit expectation gap and suggest ways to close it. This will include a focus on how technology can be deployed to address similar concerns. The study proposed a set of criteria that might be utilized to close the expectation gap between user needs and expectations and audit expectations, includ

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Kaiser, Timo Pascal. "Can Social Interaction Based Expectations Create the Characteristics of the Business Cycle?" Applied Economics Quarterly: Volume 64, Issue 4 64, no. 4 (2018): 325–50. http://dx.doi.org/10.3790/aeq.64.4.325.

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Abstract This paper introduces social-interaction based expectations in a New Keynesian frame and compares the characteristics with that of the standard rational expectation model. Agents in this model are connected with each other and build their rational expectation on their neighborhood’s opinions and recent economic developments. Instead of precise forecast they use rule of thumbs which reflect whether they assume a positive or a negative future. As result an endogenous business cycle arises. The autocorrelation of the output gap is much larger than in a model with rational expectation and

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Kuncoro, Haryo. "Central Bank Communication and Policy Interest Rate." International Journal of Financial Research 12, no. 1 (2020): 76. http://dx.doi.org/10.5430/ijfr.v12n1p76.

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Central bank communications play an important role in the monetary policy. In the inflation-targeting frameworks, central bank communications might guide public to shape inflation expectations and then determine actual inflation rates through which the policy interest rates policy would manage them. This paper studied the impact and central bank monetary policy communications on the policy interest rate. Unlike other studies, this paper uses two stages. First, we estimate the impact of central bank communication on the inflation expectation gap. Second, we use the estimated value of inflation

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Hassan, Mansur, and Tangl Anita. "How to Bridge the Audit Expectation Gap?" Journal of Social Sciences (COES&RJ-JSS) 7, no. 2 (2018): 61.73. https://doi.org/10.25255/jss.2018.7.2.61.73.

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This paper aimed to highlight the possibilities to bridge the audit expectation gap between external auditors and stakeholders. <strong>Design/Type</strong> of Research: This paper is a review study based on the analysis of previous studies, reports and publications that are related to audit expectation gap, external audit profession and public perceptions towards the external auditors. <strong>Limitations/Implications</strong>: The paper focused on audit expectation gap in the field of accounting and auditing. 

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Kamau, Charles Guandaru. "Determinants of Audit Expectation Gap: Evidence from Limited Companies in Kenya." International Journal of Science and Research (IJSR) 2, no. 1 (2013): 480–91. https://doi.org/10.5281/zenodo.6850648.

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<em><strong>Abstract:</strong> The role of the auditor is to provide objective assurance as to whether the books of accounts and the resulting financial statements portly a true and fair view. Public and in particular users of accounting information however has high expectations from auditor in comparison with the actual auditor’s role thus giving rise to audit expectation gap. Expectation gap may be defined as the difference between what the public as well as financial statement users believe auditors are responsible for and what auditors actually believe their responsibilities are. The

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McEnroe, John E., and Stanley C. Martens. "Auditors' and Investors' Perceptions of the “Expectation Gap”." Accounting Horizons 15, no. 4 (2001): 345–58. http://dx.doi.org/10.2308/acch.2001.15.4.345.

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The auditing “expectation gap” refers to the difference between (1) what the public and other financial statement users perceive auditors' responsibilities to be and (2) what auditors believe their responsibilities entail. The notion of this divergence receives much attention in the accounting literature (i.e., Commission on Auditors' Responsibilities 1978; Guy and Sullivan 1988; AICPA 1993; U.S. Government Accounting Office 1996). Although prior empirical studies encompass certain expectations associated with a range of audit services, these papers often involve the opinions of bankers as the

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Huangfu, Luyao, Fang Wang, Dan Liu, and Nan Wu. "The Impact Of Performance Expectation Gap On Corporate Strategic Change—Evidence from Listed Companies in the IT Industry." International Business Research 14, no. 11 (2021): 46. http://dx.doi.org/10.5539/ibr.v14n11p46.

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Based on the panel data of Chinese listed companies in the information technology industry from 2007 to 2018, this paper uses a fixed-effect model to study the relationship between corporate performance expectation gap and strategic change and analyzes the moderating effect of private benefits of management control and equity incentive. It is found that the greater the gap between corporate performance expectations is, the lower the frequency of corporate mergers and acquisitions is, and the higher the frequency of corporate asset divestment is. Further research finds that private benefits of

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Van Eeghen, Lucas. "Discontinuïteit en de expectation gap." Maandblad Voor Accountancy en Bedrijfseconomie 78, no. 7/8 (2004): 320–27. http://dx.doi.org/10.5117/mab.78.20795.

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Teleurstellingen bij beleggers en crediteuren bij hun vertrouwen in gecontroleerde financiële verslagen hebben geleid tot het spreken over een ‘expectation gap’. Deze verwachtingskloof is maximaal als de onderneming met een goedgekeurde jaarrekening, uitgaande van continuïteit, kort daarop in zodanig ernstige financiële moeilijkheden blijkt te verkeren dat gehele of gedeeltelijke liquidatie noodzakelijk wordt. In dit artikel worden de grenzen en het belang van de continuïteitsveronderstelling verkend. De thans bestaande praktijk wordt vergeleken met de wet, RJ-richtlijnen, en Richtlijnen voor

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Chye Koh, Hian, and E‐Sah Woo. "The expectation gap in auditing." Managerial Auditing Journal 13, no. 3 (1998): 147–54. http://dx.doi.org/10.1108/02686909810208038.

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Rajala, Tomi. "Mind the Information Expectation Gap." Journal of the Knowledge Economy 10, no. 1 (2017): 104–25. http://dx.doi.org/10.1007/s13132-016-0445-x.

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Van, Eeghen Lucas. "Discontinuïteit en de expectation gap." Maandblad Voor Accountancy en Bedrijfseconomie 78, no. (7/8) (2004): 320–27. https://doi.org/10.5117/mab.78.20795.

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Teleurstellingen bij beleggers en crediteuren bij hun vertrouwen in gecontroleerde financiële verslagen hebben geleid tot het spreken over een 'expectation gap'. Deze verwachtingskloof is maximaal als de onderneming met een goedgekeurde jaarrekening, uitgaande van continuïteit, kort daarop in zodanig ernstige financiële moeilijkheden blijkt te verkeren dat gehele of gedeeltelijke liquidatie noodzakelijk wordt. In dit artikel worden de grenzen en het belang van de continuïteitsveronderstelling verkend. De thans bestaande praktijk wordt vergeleken met de wet, RJ-richtlijnen, en Richtlijnen voor

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Selfiani, Selfiani, Dwi Prihatini, and Patricia Kartika Surya. "FAKTOR-FAKTOR EXPECTATION GAP AUDIT." Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) 3, no. 2 (2023): 85–97. https://doi.org/10.32509/jakpi.v3i2.3781.

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Studi ini bertujuan untuk menguji pengaruh profesionalisme, independensi, dan kompetensi Auditor Eksternal Pemerintah terhadap Expectation Gap pada Audit. Responden dalam penelitian ini adalah para auditor yang bekerja di AKN III BPK RI serta auditee AKN III BPK RI yang dibatasi pada Komisi XI DPR RI, Inspektorat Kementerian Pemuda dan Olahraga RI dan Satuan Pengawasan Intern TVRI yang keseluruhannya berada di wilayah Jakarta Pusat. Metode penentuan sampel yang digunakan dalam penelitian ini adalah Non Probability Sampling, sedangkan metode analisa data yang digunakan dalam penelitian ini adal

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Kunz, Rolien, and Herman de Jager. "Performance of newly employed trainee accountants in Gauteng, South Africa, versus the skills expectations of employers: How big is the gap?" Industry and Higher Education 33, no. 5 (2019): 340–49. http://dx.doi.org/10.1177/0950422219845999.

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The objective of this article is to determine whether the professional skills demonstrated by newly employed first-year trainee accountants (i.e. their performance) meet the expectations of audit managers and, if they do not, to determine the size of the expectation–performance gap. A questionnaire was used to determine the expectations and the perceptions of the actual capabilities of trainee accountants among South African audit managers at large audit firms in Gauteng. The findings revealed that newly employed first-year trainee accountants did not meet audit managers’ expectations, with th

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Trivedi, Dharmendra, and Atul Bhatt. "Quest for quality." Performance Measurement and Metrics 21, no. 1 (2019): 1–17. http://dx.doi.org/10.1108/pmm-02-2019-0004.

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Purpose The purpose of this paper is to assess the expectation and perception of the users of a library of reputed special academic institute in India on quality of library services. The paper is an effort to identify a service gap within five SERVQUAL dimensions rated by the library users. Design/methodology/approach The study was conducted through a survey methodology. The survey was implemented through a questionnaire based on five SERVQUAL dimensions. The data were collected by using 22 attributes of SERVQUAL for user expectations and perceptions of special academic institute library, and

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Reza, Mohammed Moin Uddin, and Md. Rezaul Karim. "Audit Expectation Gap – Evidence in 21st Century." International Journal of Science and Business 2, no. 4 (2018): 748–56. https://doi.org/10.5281/zenodo.1495568.

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Audit expectation gap has always been a captivating literature to study in the accounting and auditing philosophy. The first study on audit expectation gap was carried in 1974 and since then several literatures have been developing to identify the evidence of audit expectation gap in different responsibility centers of auditors proposing how to reduce the gap from different perspectives. As the scope of auditing is kind of defined by definitions, we tend to believe that the expectation gap must be reducing with the adoption of audit knowledge and practices over times which must be working from

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Wibowo, Danny. "Expecation Gap in Surabaya: The Assessment Between Auditors With Audit Report Users." Indonesian Journal of Social Science Research 2, no. 1 (2021): 1–9. http://dx.doi.org/10.11594/ijssr.02.01.01.

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Expectation gaps always occur in companies where there is a difference between what public accountants (auditors) believe to be their responsibilities and what users of financial statements want. Thus this study discusses the expectation gap which aims to determine the performance of auditors in performing any audit work, to know the reactions of audit report users when reading the audit results, and to find out the process between auditors and audit report users when experiencing an expectation gap. This assessment uses qualitative data types. Sources of data used are observation and intervie

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Akther, Taslima, and Fengju Xu. "Existence of the Audit Expectation Gap and Its Impact on Stakeholders’ Confidence: The Moderating Role of the Financial Reporting Council." International Journal of Financial Studies 8, no. 1 (2020): 4. http://dx.doi.org/10.3390/ijfs8010004.

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This paper empirically emphasizes the existence of the audit expectation gap and its impact on stakeholders’ confidence, moderated by the active role of the financial reporting council. As a maiden attempt to portray the relationship, a higher-order model has been constituted and assessed with the pragmatic exploration, smearing the partial least squares structural equation model (PLS-SEM). The data contains 174 respondents as auditors, investors, investment and credit analysts, and regulatory agencies in Bangladesh. The study explores audit expectation gap from diverse aspects, such as audito

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Lowe, Jordan. "The Expectation Gap In The Legal System: Perception Differences Between Auditors And Judges." Journal of Applied Business Research (JABR) 10, no. 3 (2011): 39. http://dx.doi.org/10.19030/jabr.v10i3.5922.

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<span>The expectation gap, and its related effects on auditor legal liability, has been presumed to be caused by diverging perceptions by the auditing profession and third party litigants regarding the professions role, responsibilities, and related performance. Prior research regarding the expectation gap has focused on diverging perceptions of different groups (i.e. financial analysts, bank loan officers, small business owners, and auditors). While this research has identified an expectation gap between auditors and certain third-parties, it has neglected examining the perceptions of j

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Xu, Xinzhe. "The impact of the investment expectation gap on households’ risky financial asset investment." Investment Management and Financial Innovations 21, no. 1 (2024): 331–42. http://dx.doi.org/10.21511/imfi.21(1).2024.25.

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Rational household asset allocation is crucial for the accumulation of household wealth. However, there is still a widespread phenomenon of limited participation among households. This paper aims to explore the impact of the investment expectation gap on households’ risky financial asset investment. Utilizing data from the China Household Finance Survey 2019, this paper systematically investigates the role of the investment expectation gap in risky financial asset investment through the Probit and Tobit models. The study reveals that the investment expectation gap has a significant negative im

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Mengyan, Gao. "The Cause of Auditing Expectation Gap." Journal of Finance Research 4, no. 2 (2020): 51. http://dx.doi.org/10.26549/jfr.v4i2.4963.

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Previous literature show that auditors and the public have different understandings and beliefs about the auditor’s responsibilities. The public’s expectation of statutory audit may exceed the responsibility required by the auditing standard, which leads to the audit expectation gap. Since the 1980s, there are more and more criticisms on statutory auditors especially after the appearance of some auditing fraud such as Enron case in the United States and Maxwell’s case in the United Kingdom. The misunderstanding from the public makes the auditor face more and more challenges. The purpose of thi

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Yancey Crane, Teresa. "Issue Management: Closing the expectation gap." Planning Review 23, no. 6 (1995): 19–20. http://dx.doi.org/10.1108/eb054529.

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Schelluch, Peter, and Wendy Green. "The Expectation Gap: the Next Step." Australian Accounting Review 6, no. 12 (1996): 19–23. http://dx.doi.org/10.1111/j.1835-2561.1996.tb00013.x.

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Tarigan, Eunike Riahta. "Analysis of The Relationship Between Customer Satisfaction and Service Quality of a Pet Shop in Depok, East Java." Arthavidya Jurnal Ilmiah Ekonomi 22, no. 2 (2020): 220–37. http://dx.doi.org/10.37303/a.v22i2.167.

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Abstract: In this research, the analysis gaps of customer expectation towardservice quality of a pet shop business in Depok, East Java, Indonesia by usingParasuraman’s SERVQUAL scale was investigated. The results indicatedthat all five dimensions of SERVQUAL had gaps in expectations andperformance while Reliability, Responsiveness, Assurance and Empathysignificantly gave positive gap scores (P>E). It can lead to satisfaction tocustomers, while Tangible gave a negative gap score (P<E) that affected adissatisfaction; and the customer expectations and the service performancesof the pet shop

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Quick, Reiner. "The audit expectation gap: A review of the academic literature." Maandblad Voor Accountancy en Bedrijfseconomie 94, no. (1/2) (2020): 5–25. https://doi.org/10.5117/mab.94.47895.

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The audit expectation gap is a phenomenon that exists for many years. In particular, the audited financial statements beneficiaries' expectations exceed what auditors can reasonably be expected to accomplish. This paper reviews the extensive body of academic literature which has investigated the audit expectation gap for many years. The focus lies on survey-based research which is the dominating research method applied. The objective is to provide an overview of the existing literature and to summarize its findings and implications. The most frequently identified gaps refer to fraud detection.

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Quick, Reiner. "The audit expectation gap: A review of the academic literature." Maandblad Voor Accountancy en Bedrijfseconomie 94, no. 1/2 (2020): 5–25. http://dx.doi.org/10.5117/mab.94.47895.

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The audit expectation gap is a phenomenon that exists for many years. In particular, the audited financial statements beneficiaries’ expectations exceed what auditors can reasonably be expected to accomplish. This paper reviews the extensive body of academic literature which has investigated the audit expectation gap for many years. The focus lies on survey-based research which is the dominating research method applied. The objective is to provide an overview of the existing literature and to summarize its findings and implications. The most frequently identified gaps refer to fraud detection.

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Salehi, Mahdi, Fariba Jahanbin, and Mohammad Sadegh Adibian. "The relationship between audit components and audit expectation gap in listed companies on the Tehran stock exchange." Journal of Financial Reporting and Accounting 18, no. 1 (2019): 199–222. http://dx.doi.org/10.1108/jfra-12-2018-0115.

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Purpose The expectation gap between auditors and users has recently been the topic of many controversies. This paper aims to evaluate the relationship between auditor’s characteristics and audit expectation gap among information users in listed companies on the Tehran stock exchange market. In other words, the study attempts to find whether there is a significant relationship between audit components and the audit expectation gap or not. Design/methodology/approach The multiple regression model is used to test the hypotheses. Research hypotheses are tested using a sample of 78 listed companies

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Leite, João Henrique Durão, Ivam Ricardo Peleias, Tiago Nascimento Borges Slavov, and Henrique Formigoni. "Indícios de Expectation Gap em serviços tributários." Observatorio de la Economía Latinoamericana 21, no. 4 (2023): 2281–300. http://dx.doi.org/10.55905/oelv21n4-028.

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Este trabalho analisou a existência de lacunas de expectativa (expectation gap) entre as motivações dos contratantes e a percepção dos clientes, na contratação de serviços tributários. É uma pesquisa qualitativa, com o uso de entrevistas semiestruturadas de profundidade junto a seis profissionais de tributos e cinco contratantes de serviços tributários na cidade de São Paulo. As perguntas foram baseadas na literatura e a análise se concentrou nos insights das respostas dos entrevistados, que se conformam ou contrastam com as dimensões de serviços tributários, apontadas nos estudos prévios: a)

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Subramaniam, Anusuiya, and Murali Sambasivan. "Leadership expectation gap and LMX quality: ethnic and nationality dissimilarities as moderator." Industrial and Commercial Training 50, no. 7/8 (2018): 409–19. http://dx.doi.org/10.1108/ict-05-2018-0042.

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Purpose Demographically similar individuals often believe they are similar, in spite of the differences in values, beliefs and expectations. However, dissimilar dyads experience will encounter more interpersonal difficulties due to misunderstandings, misperceptions and conflicts of interest. The purpose of this paper is to investigate the impact of leadership expectation gap on LMX quality and the moderating role of ethnic and nationality dissimilarity between manager and their superior on the relationship between leadership expectation gap and LMX quality. Design/methodology/approach This stu

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Raptis, Nikolaos, Paschalina Konstantinidi, Petraki Evangelia, and Sevasmia-Ekaterini Koutsourai. "Exploring the Gap between Theory, Practice, and Expectation in School Mentoring." European Journal of Education and Pedagogy 6, no. 2 (2025): 22–28. https://doi.org/10.24018/ejedu.2025.6.2.921.

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Mentoring is a crucial aspect of teachers’ professional development, yet there is considerable debate among educators about its efficacy and some notable resistance against it. Thus, it is beneficial to examine teachers’ perceptions regarding mentoring in order to gain insight into potential discrepancies between mentoring theoretical background, practical experiences, and expectations. An originally made questionnaire was employed as the instrument for gathering data, thereby establishing a quantitative research design. The findings revealed that teachers hold disparate views on mentoring at

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Nwadiubu, Anthony Odinakachukwu, and David Ogomegbunam Okolie. "Audit Expectation Gap and the Credibility of Public Sector Audit: The Nigerian Case." Journal of Accounting and Financial Management 9, no. 4 (2023): 142–54. http://dx.doi.org/10.56201/jafm.v9.no4.2023.pg142.154.

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The study investigated the impact of audit expectation gap on the credibility of Nigerian public sector audit. The survey research design was adopted to elicit responses from respondents on audit expectation gap in Nigeria. The source of data was primary. Descriptive and inferential statistics were used. The gathered data were scrutinized and analyzed by employing a ChiSquare quantitative analysis technique using SPSS. The results revealed that there was a significance impact of audit expectation gap on the credibility of audit report and that audit expectation gap can be eliminated or minimiz

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BURLAUD, Alain, Maria NICULESCU, and Lorena PREDESCU. "Expectation Gap: the Story of the Auditor`s Necessary and Impossible Mission." Audit Financiar 22, no. 176 (2024): 695–723. http://dx.doi.org/10.20869/auditf/2024/176/023.

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The expectation gap, the gap between what the public expects from auditors and what auditors can deliver, is a key issue. This gap can call into question the trust necessary for contemporary societies to function. After providing a historical overview to help understand the issues and the development of the "expectation gap" concept, the article shows the mechanisms by which auditors are subjected to contradictory or incompatible pressures and paradoxical injunctions that can lead to such gaps. It then describes the ways and means of reducing the expectation gap: essentially, guaranteeing the

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Veranga, Maricar A. "A Gap Analysis of Tourists' Expectations and Satisfaction Using the SERVQUAL Model on a Farm Tourism in Bulacan, Philippines." International Journal of Multidisciplinary: Applied Business and Education Research 5, no. 10 (2024): 4124–30. http://dx.doi.org/10.11594/ijmaber.05.10.25.

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The main purpose of the study is to analyze the gap of tourists’ expectations and satisfaction on a Farm Tourism in Bulacan using the five dimensions of SERVQUAL. The 219 respondents were tourists of the farm and they were conveniently selected. Data were further subjected to ANOVA and T – test analysis via SPSS. Findings revealed that the majority of the respondents belong to the Gen Z individuals. With a gap of 0.15, it was determined that the farm tourism site provides the appropriate level of quality service in terms of tangibility, responsiveness, reliability, assurance, and empathy. The

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Kalinzi, Charles, Joseph Mpeera Ntayi, Levi Bategeka Kabagambe, Moses Muhwezi, and John Kigozi Munene. "Exploring the quantification and measurement of public procurement performance expectations gap in community roadworks in Uganda: evidence from comprehensive survey." Journal of Public Procurement 22, no. 2 (2022): 180–203. http://dx.doi.org/10.1108/jopp-06-2020-0051.

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Purpose This paper aims to quantify, for the first time, the performance expectations gap in community roadworks projects by proposing a performance expectations gap index (PEGI) that can answer a vital question of how wide/how narrow the gap is from a stakeholder perspective. Previous scholars have offered qualitative descriptions of the expectations gap from an auditing point of view using a constructivist approach. This study uses a positivistic approach in addressing the procurement performance expectations gap. Design/methodology/approach The index is computed by combining data from actua

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Ilemona, Sani Alfred, and Ikpor I.M. "Audit Expectation Gap, Auditors' Statutory Duty and Financial Reporting Quality in Nigeria." Journal of Accounting Auditing and Business 6, no. 1 (2023): 16–31. http://dx.doi.org/10.24198/jaab.v6i1.42099.

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The study examined the impact of the audit expectation gap and auditors' statutory duty on financial reporting quality in Nigeria. Data for the study were obtained primarily through questionnaires administered to randomly selected 400 respondents comprising auditors, accountants, stockbrokers, and investors in various sectors of the Nigerian economy. Of the distributed questionnaires, 252 were received, representing a 63 per cent response rate. Multiple regression and t-statistical tools were employed to analyze the responses to the questionnaire designed to reflect five (5) Likert Scale on th

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Kube, Tobias, Winfried Rief, Mario Gollwitzer, Thomas Gärtner, and Julia Anna Glombiewski. "Why dysfunctional expectations in depression persist – Results from two experimental studies investigating cognitive immunization." Psychological Medicine 49, no. 09 (2018): 1532–44. http://dx.doi.org/10.1017/s0033291718002106.

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AbstractBackgroundResearch has revealed that negative expectations impact depressive symptoms. However, research on the change of dysfunctional expectations in depression is lacking so far. Therefore, the present research aimed to fill this gap by testing the hypothesis that people with the major depressive disorder (MDD), contrary to healthy individuals, maintain their expectations despite experiences that positively disconfirm expectations. Further, it was hypothesized that cognitive immunization (a cognitive reappraisal of the disconfirming evidence) is a mechanism underlying the persistenc

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Fijabi, Lateef. "Corporate governance and auditors’ expectation." Caleb International Journal of Development Studies 3, no. 2 (2020): 166–93. http://dx.doi.org/10.26772/cijds-2020-03-02-010.

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This study investigated the impact of Code of Corporate governance on the auditor’s expectation gap, following the implementation of the Nigerian corporate governance code. The study outcomes were based on the literature review, the analysis of the qualitative data and discussions of generated themes. The results revealed that adopting effective corporate governance (accountability) system positively contributes in narrowing the audit expectation gap due to the increasing interest in the role of accountability in fighting corruption in Nigeria. The Study recommends; the need for continued sens

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Omotilewa, Oluwatoyin Olufemi, Ishola Rufus Akintoye, Folajimi Festus Adegbie, and Joseph Kayode Ogunwede. "Bridging Stakeholders’ Expectations Gap: The Role of Sustainability Reporting of Listed Firms in Nigeria." European Journal of Business and Innovation Research 12, no. 2 (2024): 17–40. http://dx.doi.org/10.37745/ejbir.2013/vol12n21740.

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Studies have shown that expectation gaps among stakeholders have resulted into information asymmetry. In view of this, this study investigated the role of sustainability reporting in bridging the stakeholders’ expectation gaps in Nigeria. The study adopted cross sectional survey research design, and used online structured questionnaire to collect primary data. 150 copies of questionnaire were distributed, out of which 138 copies were returned. Data obtained from the respondent were analysed using descriptive and inferential statistics. The regression result from hypothesis one revealed that su

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Sharma, Anupama. "Public Prosecutors, Victims and the Expectation Gap: An Analysis of Indian Jurisdiction." Socio-Legal Review 17, no. 2 (2017): 87. http://dx.doi.org/10.55496/katm9947.

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