Zeitschriftenartikel: „Expectation gap“

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Nazri Fadzly, Mohamed, und Zauwiyah Ahmad. „Audit expectation gap“. Managerial Auditing Journal 19, Nr. 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, Nr. 3 (April 2003): 352. http://dx.doi.org/10.1006/cpac.2002.0600.

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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, Nr. 1 (01.05.2016): 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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Lee, Teck Heang, und Azham Md Ali. „AUDIT EXPECTATION GAP: CAUSES AND POSSIBLE SOLUTIPONS“. Indonesian Management and Accounting Research 8, Nr. 1 (02.01.2009): 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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Trauth, Eileen M., Douglas W. Farwell und Denis Lee. „The IS Expectation Gap: Industry Expectations versus Academic Preparation“. MIS Quarterly 17, Nr. 3 (September 1993): 293. http://dx.doi.org/10.2307/249773.

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von Meyer-Höfer, Marie, Sina Nitzko und Achim Spiller. „Is there an expectation gap? Consumers’ expectations towards organic“. British Food Journal 117, Nr. 5 (05.05.2015): 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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GREENBAUM, LARRY. „The Great Expectation Gap“. Internal Medicine News 45, Nr. 5 (März 2012): 19. http://dx.doi.org/10.1016/s1097-8690(12)70237-8.

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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, Nr. 1 (01.02.2022): 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 might turn into an offensive medium and fuel the criticism. To illustrate this contention, this research argues the following. Firstly, the series of accounting scandals, changes of auditing standards towards fraud, and the phenomenon of audit explosion are giving more autonomy for auditors to protect the professions' best interest. Secondly, the issue of audit independence and conflict of interest is favourable for auditors to sustain the gap and maintain the monopoly of the audit business. Instead of being left behind, auditors earned public legitimacy because they manage to build a distinctive image as an expert who was able to work for the greater public interest in a complex, uncertain, conflicted, and stressful working environment. Thirdly, public demand for transparency is hurting audit professions because it increases public mistrust and might reveal audit confidentiality. It even fuels criticism further because auditors have communication difficulties.

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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, Nr. 4 (01.12.2018): 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 two-way causality from output gap to expectation about output gap arises while kurtosis decreases and correlation between inflation and output gap is quite negative. The use of different networks changes the characteristics of the model. Situations where people trust much more their social network than economic developments can lead to continual recession, boom, inflation or deflation. JEL classifications: E10, E32, E71 Keywords: Rational expectations, non linear dynamics, animal spirit

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Kuncoro, Haryo. „Central Bank Communication and Policy Interest Rate“. International Journal of Financial Research 12, Nr. 1 (25.12.2020): 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 expectation gap to predict the policy interest rate. The study found evidence that economic agents analyse the Governor Board of Central Bank of Indonesia meeting decisions every month to shape their inflation expectation. Therefore, the difference between inflation expectation and actual inflation tends to narrow. The inflation expectation gap affects the policy interest rates in Indonesia. In other words, the policy interest rates can control the inflation rate and anchor expectations as required by the inflation-targeting framework.

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McEnroe, John E., und Stanley C. Martens. „Auditors' and Investors' Perceptions of the “Expectation Gap”“. Accounting Horizons 15, Nr. 4 (01.12.2001): 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 primary user group employed in the research (Nair and Rittenberg 1987; Lowe and Pany 1995). In contrast, this study extends the prior research by directly comparing audit partners' and investors' perceptions of auditors' responsibilities involving various dimensions of the attest function. We conducted the study to determine if an expectation gap currently exists and we find that it does; investors have higher expectations for various facets and/or assurances of the audit than do auditors. Our findings serve as evidence that the accounting profession should engage in appropriate measures to reduce this expectation gap.

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Van Eeghen, Lucas. „Discontinuïteit en de expectation gap“. Maandblad Voor Accountancy en Bedrijfseconomie 78, Nr. 7/8 (01.07.2004): 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 de Accountantscontrole. Betoogd wordt dat de bestaande praktijk, die synchroon loopt met de wijze van aanpak in de International Accounting Standards, onwenselijk en onjuist is en misverstanden over zich af moet roepen.

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Chye Koh, Hian, und E‐Sah Woo. „The expectation gap in auditing“. Managerial Auditing Journal 13, Nr. 3 (April 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, Nr. 1 (13.01.2017): 104–25. http://dx.doi.org/10.1007/s13132-016-0445-x.

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Huangfu, Luyao, Fang Wang, Dan Liu und Nan Wu. „The Impact Of Performance Expectation Gap On Corporate Strategic Change—Evidence from Listed Companies in the IT Industry“. International Business Research 14, Nr. 11 (19.10.2021): 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 management control weaken the positive correlation between corporate performance expectation gap and asset stripping frequency. Equity incentive strengthens the negative correlation between corporate performance expectation gap and corporate mergers and acquisitions frequency, and the positive correlation between corporate performance expectation gap and corporate asset stripping frequency. Based on this, when enterprises carry out strategic change, enterprises should choose the direction of strategic change according to the degree of performance expectation gap, and promote the effective realization of strategic change by improving the governance of the board of directors and optimizing the management incentive mechanism.

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Kunz, Rolien, und 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, Nr. 5 (13.06.2019): 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 their expectations always exceeding their perceptions of performance. The professional skill with the largest expectation–performance gap was the ability to take responsibility for one’s own development (37.9%) and that with the smallest gap was the ability to display honesty and integrity (9.4%).

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Trivedi, Dharmendra, und Atul Bhatt. „Quest for quality“. Performance Measurement and Metrics 21, Nr. 1 (02.09.2019): 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 the gap score between expectation and perception of users was calculated. Based on the expectation mean score and gap score of each attributes, the researchers have identified the service shortfall in five SERVQUAL dimensions. Findings The result of the study indicates that there is an overall service quality (SQ) gap in services provided by institute library. However, the library is providing relatively satisfactory services to the faculty, but it needs to enhance up to the expectation level of its services to their registered participants. From the study, the average expectation score is very high and it indicates that users expect more from the institute library, particularly in Reliability and Tangibles dimensions. Out of the total 22 SERVQUAL attributes, the result reflects that 10 SERVQUAL attributes have high expectation and high service gap. Originality/value This paper will assist libraries to improve their library services, particularly in special academic training libraries. Determining SQ has been originated from marketing discipline that has progressively shown its value in the discipline of library and information science profession. This study contributes to the emergent body associated with SQ measures in libraries. Expectation-service gap chart and expectation-service gap grid are the major contribution and rarely found in SERVQUAL literature.

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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, Nr. 1 (29.06.2021): 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 interviews. This research uses descriptive research and data analysis used is descriptive qualitative analysis. In this study, there is a conclusion that there are differences in expectations between auditors and auditees. Factors that trigger differences in expectations include; audit education both on the auditor and the auditee side, the standards owned by the auditor, the auditor's performance and the auditor's experience and the auditee's attitude

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Akther, Taslima, und 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, Nr. 1 (25.01.2020): 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 auditors responsibility for fraud detection, meaning, and usefulness of the audit report, auditors providing the non-audit services, auditors’ responsibility for going concern reporting, and also an unmet expectation for the other assurance services, such as assurance on the other parts of the annual report beyond the financial statements, like management discussion and analysis and corporate social and environmental disclosure. The findings suggest that the audit expectation gap is negatively related to stakeholders’ confidence and the greater the audit expectation gap is, the lower stakeholders’ confidence is in the audit. Auditors maintaining perceived independence and improving the level of communication with users will diminish the audit expectation gap and induce stakeholders’ confidence simultaneously. Moreover, the active role of the financial reporting council acts as a moderator to ensure the auditors’ perceived independence. The result of the study motivates the policymakers to concentrate on the users’ audit-related expectations and also intends the importance of independent audit oversight.

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Yancey Crane, Teresa. „Issue Management: Closing the expectation gap“. Planning Review 23, Nr. 6 (Juni 1995): 19–20. http://dx.doi.org/10.1108/eb054529.

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Schelluch, Peter, und Wendy Green. „The Expectation Gap: the Next Step“. Australian Accounting Review 6, Nr. 12 (September 1996): 19–23. http://dx.doi.org/10.1111/j.1835-2561.1996.tb00013.x.

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Mengyan, Gao. „The Cause of Auditing Expectation Gap“. Journal of Finance Research 4, Nr. 2 (03.11.2020): 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 this paper is to discuss the components of the gap, and discuss the main reasons based on the existing literature and cases. This paper makes a critical evaluation of the audit expectation gap from three parts: performance gap, standard gap, and reasonableness gap, respectively.

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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, Nr. 3 (22.09.2011): 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 judicial litigants. This absence is somewhat ironic given the current auditor legal liability situation. This study fills this void by comparing judges and auditors attitudes toward the auditing profession. Results revealed a large divergence in perceptions of auditors and judges regarding their expectations of the auditing profession.</span>

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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, Nr. 2 (01.10.2020): 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 were exceeding customer expectations (P>E). Overallaverage SERVQUAL gap score was indicating satisfaction to customers. Asa quantitative research, data were collected from 50 respondents of the petshop’s customers using a questionnaire and was analyzed using SPSS. Thisresearch becomes a good input from its customers which opened anopportunity for the pet shop management to improve its businessperformance in the future.Keywords: service quality, customer expectation, service performance, petshop.

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Quick, Reiner. „The audit expectation gap: A review of the academic literature“. Maandblad Voor Accountancy en Bedrijfseconomie 94, Nr. 1/2 (09.03.2020): 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. Education and the expansion of the auditor report are two response strategies often analysed by prior research.

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Salehi, Mahdi, Fariba Jahanbin und 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, Nr. 1 (20.12.2019): 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 on the Tehran stock exchange during 2012-2016, by using integrated data technique of the multiple regression model. Findings The findings show that standard audit fees are not significantly associated with the audit expectation gap. Furthermore, audit fees are negatively associated with the audit expectation gap, which provides that allocated audit price in financial statements gives useful information for external and internal individuals. Predictably, it is recommended that audit opinion significantly determines the level of the audit expectation gap. The authors also find that the independence of the director boards and audit committee members fulfill the expectation gap of individual users. Moreover, finding the negative impact of audit firms ranking on the expectation gap, supports the idea of higher ranked audit firms provide high quality services, and consequently, more reliable information. Finally, the results show that the audit record is positively associated with the audit expectation gap. Originality/value As all recent studies on the expectation gap were qualitative, the present study is the first paper, which measures the expectation gap quantitatively through the statistical method.

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Kalinzi, Charles, Joseph Mpeera Ntayi, Levi Bategeka Kabagambe, Moses Muhwezi und 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, Nr. 2 (01.04.2022): 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 actual and perceived performance of public roadworks from two categories of respondents: “Technical personnel” and “Road users” in selected District Local Governments (DLGS) of Uganda using paired mean differences. The authors created grand means from these two groups for us to make a meaningful comparison. Data were collected from community access roads projects opened, maintained and completed and the satisfaction levels from 69 DLGS. The community leaders and political representatives formed a group of road-users, whereas DLG Engineering staff represented the technical staff. Data was collected on the extent to which the DLG had achieved performance efficiency, performance effectiveness and performance reasonableness. The measurements items was anchored along the continuum of: (5) Outstanding = Performance is consistently superior to (1) Unsatisfactory = Performance is consistently unacceptable. Findings Study findings show the level of performance of roadworks attained by technical staff is only 65%, with 15.9% gap is attributed to performance efficiency, the 29.1% gap is attributed to performance effectiveness issues and 20% gap is the perceived performance unreasonableness gap in the stakeholder’s perspective, creating an overall performance gap of 35%, in the perspective of road users. From the computations carried out, the authors determined the size of the expectation gaps by the technical DLG stakeholders and road-users of 0.3493. The gap index (0.3493) falls within the range between 0.2 and 0.39, which is a small performance expectations gap, calling for top management’s attention to identify and work on the parameters causing operational inefficiency within implementing units of DLGs. Study findings show the level of performance of roadworks attained by technical staff is 65%, creating a performance gap of 35%, in the perspective of road users. Research limitations/implications The implications of these results can ignite a meaningful debate on whether financing of road projects should be based on how narrow the performance gap should be and having sustained evidence that the gap is progressively being narrowed for improved sustainability of roadworks financing by donor agencies. Whereas this quantification of the performance gap is a new positivistic direction towards minimizing the performance expectation gap, it can easily be adopted by roadworks implementing units in assessing road-user performance needs at the point of project completion and once these are not achieved, such minor loopholes would be worked on, on a regular basis as and when need warrants. Practical implications The authors have introduced and empirically verified the performance expectation gap index, which further understands the performance expectations gap from a positivistic approach. The paper provides a problem-solving tool to analyse stakeholder engagement linkages with performance expectations variations on the practical side. Social implications The paper has started on a change perception campaign of shaping road-user critical perspectives about the outcome of community roadworks procurements. By introducing and creating a mindset of quantitative assessments in understanding the expectation gaps that can be caused by a number of factors, the responsible people for creating, maintaining and widening PEGs will eventually wake up and improve personal behaviours that lead to the widening of the procurement performance gap in roadworks, from a stakeholders’ perspective. Originality/value Unlike previous scholars who used a constructivist approach, the paper is the first of its kind to use a positivistic approach to quantify the procurement performance expectations gap using a PEGI. The use of the index gives new insights to managing procurement performance expectations to the satisfaction of stakeholders from a quantitative perspective.

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Subramaniam, Anusuiya, und Murali Sambasivan. „Leadership expectation gap and LMX quality: ethnic and nationality dissimilarities as moderator“. Industrial and Commercial Training 50, Nr. 7/8 (03.09.2018): 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 study adopted a quantitative research design. A purposive sampling survey of 137 lower-to middle-level managers working under the supervision of Malaysian and Japanese superiors in Japanese multi-national corporations was conducted to test the hypotheses of this study. Findings The study found the following: leadership expectation gap has a significant and negative effect on LMX quality; and ethnic dissimilarity and nationality dissimilarity moderates the relationship between leadership expectation gap and LMX quality. Practical implications There is a need for a comprehensive training programme for both leaders and followers, towards developing their interpersonal skills on how to work better and more effectively in the workplace. Furthermore, prior to the start of the expatriate assignment, organisations can help expatriate superiors to adapt themselves by providing pre-departure and cross-cultural training. Originality/value This paper addresses an important and not so well researched issue. It analyses the moderation effect of ethnic and nationality dissimilarity between manager and their superior on the relationship between leadership expectation gap on LMX quality in the Malaysian context.

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Fijabi, Lateef. „Corporate governance and auditors’ expectation“. Caleb International Journal of Development Studies 3, Nr. 2 (30.11.2020): 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 sensitization of the public, by both the auditing profession and other stake holders on the role and duties of the auditor, management and the board to avoid expectation gap from the public. The CBN, NAICOM, PENCOM and NCC should implement and enforce the approved Code of Governance. Keywords: Audit Expectation Gap, Corporate Accountability, Audit committees, Code of Corporate Governance, Regulatory agencies.

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Kube, Tobias, Winfried Rief, Mario Gollwitzer, Thomas Gärtner und Julia Anna Glombiewski. „Why dysfunctional expectations in depression persist – Results from two experimental studies investigating cognitive immunization“. Psychological Medicine 49, Nr. 09 (22.08.2018): 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 persistence of expectations.MethodIn Study 1, we compared individuals with MDD (N = 58) to healthy individuals (N = 59). Participants worked on the same performance test and received standardized feedback that either confirmed or disconfirmed their initial performance expectations. In Study 2, we investigated the effects of cognitive immunization on expectation change among 59 individuals reporting elevated levels of depression by varying the appraisal of expectation-disconfirming feedback.ResultsResults from Study 1 show that in the expectation-disconfirming condition, healthy individuals changed their expectations, whereas individuals with MDD did not. No such difference between the two groups was found for expectation-confirming feedback. Results from Study 2 indicated that varying cognitive immunization impacted expectation change, thus suggesting a crucial role of cognitive immunization in expectation change.ConclusionsThese two studies indicated that individuals suffering from depression have more difficulties in changing their expectations after disconfirming experiences than do healthy individuals, and cognitive immunization might be a core mechanism underlying expectation persistence. Therefore, psychotherapeutic interventions should aim to inhibit cognitive immunization processes to enhance expectation change.

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Mansur, Hasan, und Anita Tangl. „How to Bridge the Audit Expectation Gap?“ Journal of Social Sciences (COES&RJ-JSS) 7, Nr. 2 (01.04.2018): 61–73. http://dx.doi.org/10.25255/jss.2018.7.2.61.73.

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Mahdi, Salehi. „Audit expectation gap: Concept, nature and trace“. African Journal of Business Management 5, Nr. 21 (23.09.2011): 8376–92. http://dx.doi.org/10.5897/ajbm11.963.

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Grzesiak, Lena. „An Internal Audit Expectation Gap in Poland“. Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia 55, Nr. 3 (24.11.2021): 37–50. http://dx.doi.org/10.17951/h.2021.55.3.37-50.

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Sukadwilinda, Sukadwilinda, und Bambang Susanto. „EXPECTATION GAP ANTARA AUDITOR DAN MAHASISWA AKUNTANSI“. Jurnal ASET (Akuntansi Riset) 6, Nr. 2 (20.12.2014): 11. http://dx.doi.org/10.17509/jaset.v6i2.9744.

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Abstract. This study aimed to get empirical evidence about perceptions between auditors and accounting students to Expectation gap in the issue of the auditor and the audit process, the auditor's responsibilities , attributes the performance of auditors and audit results communications. The method used in this research is a comparative descriptive . The respondent in this study was 30 Auditor on public accounting firm in Bandung and 30 students of Accounting at the University of Buana YPKP bandung and Maranatha University Bandung . For processing such data used Mann Whitney test ( U test ). Based on the results of the study indicate that there are significant differences in perceptions between auditors and accounting students on the issue of the auditor and the audit process , as well as the communication of audit results. As for the issue of the responsibility of the auditor and the auditor 's performance attributes there is no significant difference between the auditor and accounting students.Keywords: expectation gap; auditor and audit processes; responsibility auditor; auditor performance attributes; communication of audit results.Abstrak. Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai persepsi antara auditor dan mahasiswa akuntansi terhadap Expectation gap dalam isu auditor dan proses audit, tanggung jawab auditor, atribut kinerja auditor dan komunikasi hasil audit. Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif komparatif. Adapun responden dalam penelitian ini adalah 30 Auditor yang mewakili Kantor Akuntan Publik di Bandung dan 30 Mahasiswa Akuntansi dari Universitas Sangga Buana YPKP Bandung dan Universitas Maranatha Bandung Untuk mengolah data tersebut digunakan Uji Mann Whitney (U Test). Berdasarkan hasil penelitian menunjukkan bahwa terdapat perbedaan persepsi yang signifikan antara auditor dan mahasiswa akuntansi dalam isu auditor dan proses audit, serta komunikasi hasil audit. Sedangkan untuk isu tanggung jawab auditor dan atribut kinerja auditor tidak terdapat perbedaan yang signifikan antara auditor dan mahasiswa akuntansiKata Kunci: expectation gap; auditor dan proses audit; tanggung jawab auditor; atribut kinerja auditor; komunikasi hasil audit.

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Munir Sidani, Yusuf. „The audit expectation gap: evidence from Lebanon“. Managerial Auditing Journal 22, Nr. 3 (27.03.2007): 288–302. http://dx.doi.org/10.1108/02686900710733152.

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Taebi Noghondari, Amirhossein, und Soon‐Yau Foong. „Antecedents and consequences of audit expectation gap“. Managerial Auditing Journal 28, Nr. 5 (17.05.2013): 384–406. http://dx.doi.org/10.1108/02686901311327182.

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Koerner, Michael. „Bridging the “Expectation Gap” Using Student Preceptors“. Journal of Food Science Education 16, Nr. 4 (Oktober 2017): 104–6. http://dx.doi.org/10.1111/1541-4329.12126.

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NGUYEN, Hieu Thanh, und Huu NGUYEN. „Audit Expectation Gap: Empirical Evidence from Vietnam“. Journal of Asian Finance, Economics and Business 7, Nr. 5 (31.05.2020): 51–60. http://dx.doi.org/10.13106/jafeb.2020.vol7.no5.051.

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Sharma, Priya. „Removing the gap between expectation and reality“. BDJ Team 6, Nr. 8 (September 2019): 10–12. http://dx.doi.org/10.1038/s41407-019-0145-z.

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Saha, Sabuj, Arif Ahammed und Momotaz Begum. „Audit Expectation Gap: Empirical Evidence from Bangladesh“. International Journal of Economics and Management Studies 6, Nr. 5 (25.05.2019): 32–36. http://dx.doi.org/10.14445/23939125/ijems-v6i5p106.

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Douglas, Lesley, und Robert Connor. „Attitudes to service quality – the expectation gap“. Nutrition & Food Science 33, Nr. 4 (August 2003): 165–72. http://dx.doi.org/10.1108/00346650310488516.

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Park, Hyunah, Moonyoung Tae, Youngjin Huh und Joonhwan Lee. „Expectation and Expectation Gap towards intelligent properties of AI-based Conversational Agent“. Journal of the HCI Society of Korea 14, Nr. 1 (28.02.2019): 15–22. http://dx.doi.org/10.17210/jhsk.2019.02.14.1.15.

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Dewi, Nurul Hasanah Uswati, Putri Wulanditya, Dian Oktarina und Herwin Ardianto. „Banking sector lack detection: Expectation gap between auditors and bankers“. Accounting 7, Nr. 6 (2021): 1353–62. http://dx.doi.org/10.5267/j.ac.2021.4.002.

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This study aims to identify the determinants of the expectation gap in fraud detection between internal auditors and bankers in Indonesia. The shift in the internal audit task in the banking sector can cause the hole in audit expectations to widen. This research uses qualitative methods with an interpretive paradigm which is rarely done by previous research. The results of interviews with internal audit work units and bank managers from 4 state-owned and private banks indicate a gap in audit expectations regarding the responsibilities between internal auditors and bankers, especially in carrying out the function of examining and detecting fraud. This study recommends the financial services authorities and bank leaders be able to improve education regarding anti-fraud policies to stakeholders, especially in terms of a clear division of tasks in fraud detection in the banking sector.

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Guillemette, Michael, und Yi Liu. „Individual Risk Aversion, Inheritance Expectation and Household Annuity Ownership“. Journal of Financial Counseling and Planning 33, Nr. 3 (01.11.2022): 314–23. http://dx.doi.org/10.1891/jfcp-2021-0075.

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Although risk preferences and inheritance expectations should affect annuitization decisions, few studies have empirically tested these relations. This study bridges the gap in the prior literature by investigating potential effects that consumer risk aversion and inheritance expectations have on annuitization. Using data from the 2012 wave of the Health and Retirement Study, this study finds that consumers who are more risk averse have a higher likelihood of owning household annuity income compared to consumers who are less risk averse. Consumers with a higher inheritance expectation are more likely to have household annuity income compared to those with a lower inheritance expectation. Finally, when risk aversion is interacted with inheritance expectation, it increases the likelihood of household annuity ownership.

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Dsilva, Jacinta, Sreejith Balasubramanian und Cody Morris Paris. „Mind the Gap: Examining the Gap in International Passenger Expectations and Perceptions of Service Quality in Low-cost Carriers“. Tourism Review International 25, Nr. 4 (10.11.2021): 419–26. http://dx.doi.org/10.3727/154427221x16317419620219.

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Meeting or exceeding passengers' service quality expectations has become a critical factor for lowcost carriers (LCC). Still, only limited efforts have been made to date to investigate the differences (gap) in LCC passengers' expectations and perceptions. A comprehensive 25-item SERVQUAL framework for LCC was first developed through an extensive literature review and insights obtained from exploratory interviews and focus groups with passengers and industry experts. Using survey data of LCC passengers, the validity and reliability of the framework were first established, and then the differences in the expectations and perceptions were understood. The results indicate that none of the service quality attributes of LCCs have met, let alone exceeded, expectations, and the most significant gaps were found for "reliability" and "responsiveness" dimensions. With the growing global demand for budget travel and new LCCs entering the market, the study provides timely insights for LCCs to narrow the expectation–perception gap and achieve competitive advantage.

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Czerwińska-Lubszczyk, Agnieszka, Michalene Grebski und Dominika Jagoda-Sobalak. „Competencies of Graduates – An Industry Expectation“. Management Systems in Production Engineering 30, Nr. 2 (19.05.2022): 172–78. http://dx.doi.org/10.2478/mspe-2022-0021.

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Abstract Changes in the environment of industry may affect the expectations related to the competencies of the employees. Changes to the education system and curricula may be required. The main purpose of this research paper was to analyze the expectations of the industries related to competencies of graduates of engineering programs. The paper presents preliminary research. The survey was conducted at twenty-eight companies within the area of technical university in Poland. Based on the survey, data was collected related to the level of preparation of engineering graduates as well as the industry expectations related to the preparation of engineering graduates. This was done for the purpose of determining the gap between industry expectations and the level of preparation of the engineering graduates. Enterprises expect a wide range of competences from engineering graduates. The most important areas of competence included soft competences and practical knowledge and skills. The biggest gap between industry expectation and graduate’s preparation are the soft skills. Recommendations were suggested which would be incorporated in the engineering curriculum for the purpose of continuous quality improvement.

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Abdulahad, Alaa Fareed. „The ability to reduce the expectation gap between financial reporting users and auditors: an analytical study of audit offices in Iraq“. Economic Annals-ХХI 188, Nr. 3-4 (10.05.2021): 174–81. http://dx.doi.org/10.21003/ea.v188-20.

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As a result of the exposure of the audit profession to many criticisms directed by the financial community and users of financial reports, by failing to provide the desired services, resulting in a gap of expectation between the financial community and users of financial reports and auditors, the profession had to take into account the requirements of the financial community and users of financial reports to reduce the expectation gap between the financial community and users of financial reports and auditors. From this point, the study is based on examining the gap between the financial community and users of financial reports and auditors, as well as on ways to reduce this gap by an analytical study of the opinions of both auditors working in audit offices operating in Iraq and a number of users of financial reports employed in joint stock companies. In order to achieve these objectives, a survey was conducted in 2020, under which 140 questionnaires were distributed. One of the most important findings of the research is that a major reason for the gap of expectations in the audit profession from the point of view of users of financial reports is the underperformance of the auditor’s responsibilities, and the lack of auditing standards is a major reason for the gap of expectations in the audit profession from the point of view of auditors.

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Onulaka, Paul N. „Effect of Audit Expectation Gap in Nigerian Capital Market“. International Journal of Accounting and Financial Reporting 1, Nr. 1 (14.10.2014): 294. http://dx.doi.org/10.5296/ijafr.v4i2.6485.

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Audit expectation gap is a phenomenon that presently attracts the attention of researchers all over the world. The basic problem is in the area of how the public perceives the role of the auditor, which in most cases centers on the prevention of fraud and irregularities. On the other hand the auditor and the auditing profession always exonerate themselves from the fact and perception of the public towards their work. However, the continued litigation against the auditor and the auditing profession has called on a rethink on the relationship of the auditor and the audit work he performs This paper is structured to briefly establish what auditing and its expectations gap is and the relationship audited financial statement has on capital market and to investigate if the identified gaps have any significant effect in the volume of transactions in the Nigerian capital market.It sought to establish the perception of the capital market operators on its existence. Respondents view was also sought on how the gap could be narrowed. Chi-square (χ2) was used to analyze the data obtained from the study. The data were obtained through questionnaire. Two hundred and ninety (290) copies of the instrument were found useful out of 350 copies distributed using purposive sampling technique. In this study, a cross-sectional survey was conducted in Lagos and Abuja stock Exchange to capture the perceptions of key users of financial statements in Nigerian capital market. The tests of hypothesis were done using Microsoft Excel 2010 version. Tests were carried out at a significant level of 5% and twelve degree of freedom. The findings of the study indicated that there is a wide expectation gap in the areas of auditors’ responsibility for fraud prevention and detection. Audit expectation gap has negative impact on the volume of transactions in Nigerian stock exchange.

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Abayadeera, Nadana, und Kim Watty. „The expectation-performance gap in generic skills in accounting graduates“. Asian Review of Accounting 22, Nr. 1 (29.04.2014): 56–72. http://dx.doi.org/10.1108/ara-09-2013-0059.

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Purpose – The purpose of this paper is to investigate the generic skills that are important for the career success of accounting graduates in Sri Lanka from the perspectives of university educators and employers. Design/methodology/approach – Bui and Porter's (2010) expectation-performance gap framework was modified to match with the context of the current study. Data collected via questionnaire survey was analysed for non-parametric tests: the Wilcoxon signed-rank test and the Mann-Whitney test, using SPSS version 20, and quantified the expectation-performance gap and its components. Findings – The major finding of this research is that the main cause for the expectation-performance gap, as identified in the analysis of the constraint gap is university educators’ low confidence in teaching the required generic skills for career success of graduates. However, university educators are aware of the employer expectations of graduate accountants in terms of generic skills. Employers indicated that many of the generic skills are not achieved by the accounting graduates. Practical implications – Findings of this study reflect the importance of expanding the accounting curricula by embedding and assessing generic skill development activities. In addition, it is vital to develop the capacities of university educators in terms of teaching and assessing generic skills in accounting degree programmes. Originality/value – This study contributes to the literature as one of few studies that investigate the generic skills development of accounting graduates in Asia, particularly in Sri Lanka.

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Zelli, Stephany FM, und Joshua O. Imoniana. „Bridging Management and Financial Accounting Discourses of Auditing Expectation Gap in Brazil“. Management and Economics Research Journal 7, Nr. 1 (27.03.2021): 1–14. http://dx.doi.org/10.18639/merj.2021.9900038.

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This study examines the experience of auditors in the higher echelons and stakeholders in top management paving the way to answer what are the differences of expectations that exist regarding the responsibilities of the independent auditors in the current business context. Through an interpretive approach, this research contributes to reflexivity. Seven professionals constitute the data corpus, and critical discourse analysis was used to draw upon their lived experiences. The results indicate a clear perception of difference in expectations among respondents who are auditors and the financial controllers, but with different intensities, thereby posing different societal impacts on the understanding of financial statements. The main discourses that surge are: a) discrepancy between the level of intensity by the interested parties; b) non-dissemination and comprehension of the standards that guide the work of the auditors; and c) identification of a possible gap derived from media and financial commentators exaggerating on expectation-gap recklessly. Also, d) Auditor`s mitigation of risks prudently tied to standards, and e) on the side of the controllers is the source of responsibility. This puts forth challenges for the broadening of the understanding and education about the expectation gap.

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