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Published: 4 June 2021
Last updated: 20 February 2023

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1

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

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

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3

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

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The audit expectation gap, generally known as the differences between what users of financialstatements expect from the auditor and what the auditor actually provides, is present andresulting to a widespread concern. This thesis aims to investigate the level and nature of the audit expectation gap betweenauditors and commercial loan officers. In addition, this thesis also asks the question ifeducation is a mean to reduce commercial loan officers’ audit expectation gap. A questionnaire containing seven-point Likert scales with bipolar adjectival statements wassent to auditors and commercial loan officers. The respondents were asked to choose anumber from the scale which identified their level of agreement to either one of thestatements. The results revealed substantial evidence of an audit expectation gap particularly on issuesconcerning auditors’ responsibilities in fraud detection and prevention. Education oncommercial loan officers could reduce the audit expectation gap.
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4

Menezes, Joana Condesso e. "O expectation gap e a independência em auditoria." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14475.

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

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This study explore the expectation gap between students and audit practitioners, and if certain factors have any significant impact on the students conformity to the practitioners expectations. The study is limited to business students and audit practitioners. We used an Independent Sam-ples T-Test and Pearson Correlation Analysis to conduct the analysis of 286 student responses and 98 practitioner responses. The results confirm previous research; the expectation gap exists. The findings concerning the relationship between factors and students conformity were some-what inconsistent. However, we found a statistically significant proof that students with work-life, trainee and internship experiences conformed better to audit practitioners. Our study offers further insight to the subject of the expectation gap by suggesting that some factors, such as internship experiences, can improve students’ conformity to audit practitioners regarding the importance of skills.
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6

Dopitová, Šárka. "Očekávání veřejnosti (expactation gap) ve vztahu k externímu auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-125160.

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The thesis deals with the public expectations in relation to external audit and especially the difference of these expectations from how auditors themselves percieve their role (so called expectation gap). First, it briefly outlines the origin, development and the role of external audit. The following chapters describe how the non-professional public understands audit, what are the causes of unreasonable expectations and to which areas they are most often related. Finally, the consequences arising from the existence of unreasonable expectations (or expectation gap) are reviewed and ways how to eliminate or at least reduce these expectations (expectation gap) are discussed.
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7

Sterzeck, Gisele. "Audit expectation gap nos litígios das firmas de auditoria." Universidade de São Paulo, 2017. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-14062017-093241/.

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As responsabilidades que envolvem a atividade do auditor é um assunto muito debatido, principalmente em episódios de fraudes e outros escândalos financeiros. Em geral, são nesses momentos que a função do auditor é questionada, e o mercado atribui determinadas responsabilidades a esses profissionais que podem não corresponder com as suas atribuições (Audit Expectation Gap - AEG). Porter (1990) dividiu o AEG em dois principais componentes: (i) Gap de Desempenho e (ii) Gap de Razoabilidade. O último refere-se à diferença de expectativas sobre as quais os usuários das informações financeiras acham que os auditores devem executar determinada tarefa quando de fato eles não têm a obrigação nem o objetivo de fazê-la. Utilizando o constructo de Porter (1990), este trabalho teve como objetivo identificar a existência do AEG de razoabilidade nas decisões de litígios (acórdãos) nos quais as empresas de auditoria figuram como polo passivo. A intenção foi verificar se a diferença de expectativas com relação ao trabalho do auditor fez-se presente nos documentos de conclusão dos processos cíveis e administrativos. Para tanto, foram analisados: 11 acórdãos de processos cíveis, 19 acórdãos de processos administrativos CVM e 4 acórdãos de processos administrativos Bacen, totalizando 34 acórdãos. A metodologia empregada foi a análise documental e análise de conteúdo. Para auxiliar na organização e análise dos dados, foi utilizado o software Nvivo®. Além da análise dos acórdãos, foram realizadas entrevistas com ex-membros do Colegiado da CVM, para confirmar o entendimento de como funcionam os processos de julgamento nesse Regulador, bem como obter a perspectiva desses profissionais diretamente envolvidos em julgamentos dessa espécie. Para o total dos acórdãos analisados, foi identificada a presença de AEG de razoabilidade em 10 casos, o que representa aproximadamente 29% do total. Além da identificação AEG de razoabilidade nas argumentações dos juízes, o gap também foi identificado, de forma muito mais frequente, em diversos trechos dos documentos analisados, como, por exemplo, as argumentações da acusação e advogados envolvidos. Os achados desta pesquisa foram importantes pois a identificação da existência desse gap pôde auxiliar no endereçamento desta questão. A tomada de decisão com base em argumentos equivocados pode não apenas trazer prejuízos para as firmas de auditoria, mas também para o Sistema Financeiro Nacional e setor financeiro empresarial em geral, bem como ocasionar injustiças. Como uma das formas de endereçamento do problema, nos casos dos processos administrativos, sugere-se que a composição do Colegiado e do CRSFN seja diversificada, ou mesmo que tenha a presença de um especialista para casos de julgamentos específicos, como são os casos dos julgamentos que envolvem o auditor independente.
The responsibilities entailed in the work of the auditor are a subject of much debate, chiefly when frauds and other financial scandals occur. Frequently on these occasions the function of the auditor comes into question and the business world attributes certain responsibilities to these professionals that they may not actually have (Audit Expectation Gap - AEG). The author Porter B. A. (1990) separated AEG into two main components: (i) the performance gap, and (ii) the reasonableness gap. The latter refers to the difference between the expectations of users of financial information regarding the specific tasks they believe auditors should perform and the obligations and objectives those auditors actually have. Using the construct of Porter B. A. (1990), this work has the objective of identifying the existence of the reasonableness gap in legal rulings (decisions of appellate courts) in which audit firms were the defendant. The intention was to establish if the difference in expectations regarding the work of the auditor was present in the decisions and opinions of the civil and administrative proceedings. In order to do so, an analysis was made of 11 civil appellate court decisions, 19 administrative rulings of the Comissão de Valores Mobiliários - CVM (equivalent to the Securities and Exchange Commission in the USA) and four administrative rulings of Brazilian Central Bank; 34 judgments in all. The methodology employed was document analysis and content analysis. To aid in the organization and analysis of data, Nvivo® software was used. In addition to analysis of the judgments, interviews were conducted with former members of the CVM board to confirm the understanding of how trial procedures function at this regulator, as well as to gain the perspective of these experts, who are directly involved in judgments of this kind. From the total of the judgments analyzed, the presence of reasonableness AEG was identified in 10 cases, which represents approximately 29% of the total. In addition to identifying reasonableness AEG in the arguments of judges, this gap was also identified, and much more frequently, in various passages of the documentation on the argumentation of attorneys involved in the cases. The findings of this study are important because identifying the existence of this gap may aid in addressing the issue. Rulings based on misguided arguments can not only harm audit firms but also damage the National Financial System and the corporate financial sector in general, as well as causing injustice. As one way of addressing the issue, in administrative cases it is suggested that the composition of the panel and the CRSFN (Council of Appeals of the National Finance System) be made more diverse, and in certain cases even include a specialist, such as when judgments involve an independent auditor.
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8

Nienaber, S. G. (Sarel Gerhardus). "The expectation gap between taxpayers and tax practitioners in a South African context." Thesis, University of Pretoria, 2013. http://hdl.handle.net/2263/32400.

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The relationship between taxpayers and tax practitioners is complex, as many diverse aspects shape their interaction. This explains why taxpayers and tax practitioners hold different expectations regarding tax services, leading to an expectation gap between taxpayers and tax practitioners. The primary objective of this qualitative study was to gain an understanding of the factors that contribute to the expectation gap between taxpayers and tax practitioners in South Africa. To achieve this primary objective, the Interactive Qualitative Analysis process was used as a research method to identify the factors that contribute to the expectation gap. Data were collected from four different South African focus groups, namely taxpayers, and three separate groups of different types of tax practitioners. Affinities were generated for each focus group, and possible cause-and-effect relations amongst the affinities were established using theoretical coding. A systems influence diagram was subsequently generated for each group to represent the entire system of influences and outcomes based on the perceptions of that focus group. Meta-themes relating to the key factors were identified by means of a thematic analysis of the affinities in a second coding cycle. These meta-themes led to the development of a conceptual framework of associations that describes the interactive nature of the expectation gap between taxpayers and their tax practitioners. Based on these associations, propositions were generated, and mechanisms and interventions regarding the roles of different groups in reducing the gap were suggested. A model for reducing the expectation gap was also proposed, based on the main themes that emanated from this study. The overarching theme is communication between taxpayers and their tax practitioners. This theme relates to the remaining six themes. These are capability of taxpayers and tax practitioners, clarity on the nature and scope of tax service, transparency on the fee structure of a tax service, external influences on taxpayers, the collecting agent’s systems and processes and finally incompatible compliance behaviour attitudes between taxpayers and tax practitioners.
Thesis (PhD)--University of Pretoria, 2013.
gm2013
Taxation
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9

Parvaiz, Gohar. "Skills expectation-performance gap : a study of Pakistan's accounting education." Thesis, Brunel University, 2014. http://bura.brunel.ac.uk/handle/2438/8768.

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

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This study utilizes the 10th-12th-grade panel from the National Educational Longitudinal Study (NEIS:88) to examine the gender-gap in educational expectations. The study uses regression analysis to determine whether background, academic, social, and career variables affect educational expectations differently for males and females and whether these differences can explain the gender-gap in educational expectations. Socio-economic status and having professional career aspirations have stronger effects on educational expectations for males. However, no significant sex differences were found in the effects of academic ability and achievement, parents' expectations, or peer engagement on students' educational expectations. The results also indicate that females have higher educational expectations because they have higher academic ability and achievement; parents and peers have higher expectations for them, and they are more likely to have professional career aspirations than their male peers.
Department of Sociology
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Saulgrain, Julien. "Minimizing the expectation gap through an independent board of directors." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1997. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp03/MQ50963.pdf.

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12

Jedidi, Imen. "Contribution à la compréhension de l' "Expectation gap" en audit." Thesis, Paris 9, 2013. http://www.theses.fr/2013PA090020.

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L’écart entre ce que le public attend de la part de l’auditeur et ce que ce dernier pense réaliser est connu sous le vocable d’ « expectation gap ». Cette recherche a pour ambition de contribuer à la compréhension de ce phénomène. Nous appréhendons l’ « expectation gap » dans ses dimensions discursive et normative. Ceci nous conduit à poser les deux questions de recherche suivantes : - Comment et pourquoi le concept d’ « expectation gap » a-t-il émergé dans le discours de la profession d’audit ? - Quel est le rôle des normes d’audit dans la réduction de l’ « expectation gap » ? Notre démarche méthodologique, qui s’inscrit dans le contexte français, comporte trois phases : une étude documentaire longitudinale, une enquête fondée sur des entretiens et l’étude du cas de la norme NEP 705 « Justification des appréciations ». Elle permet de montrer que le concept d’ « expectation gap » a été introduit en France dans les années 1990 sous l’impulsion d’institutions européennes et internationales. L’ « expectation gap » est utilisé dans les discours comme une excuse permettant aux auditeurs d’échapper aux accusations du public et de conserver leur statut et leur position sur le marché. De surcroît, les normes d’audit en France non seulement ne permettent pas de réduire l’ « expectation gap », mais jouent au contraire un rôle légitimant
The « expectation gap » is defined as the gap between what the public expects from the auditor and what the auditor expects to achieve. The present research treats the expectation gap in its discursive and normative dimensions. It aims to contribute to the understanding of the expectation gap phenomenon by examining the following research questions: How and why the concept of «expectation gap» has emerged in the discourse of the audit profession? And what is the role of auditing standards in the reduction of the expectation gap? We address these questions within the French context using a methodological approach that consists of three phases: a longitudinal documentary study, a survey based on interviews, and a case study of the standard NEP 705 «Justification of assessments». We find that the concept of «expectation gap» was introduced in France in the 1990s under the influence of European and international institutions. We also find that the expectation gap is used in discourses as an excuse allowing auditors to escape public accusations and maintain their status and position in the market. Finally, we find that auditing standards in France not only don’t reduce the expectation gap, but actually play a role in legitimizing it
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Andersson, Manglaris Anton, and Tor Brewitz. "The Audit Expectation Gap : Exploring the auditor’s roles and responsibilities from knowledge, performance, and evolution gap perspectives." Thesis, Internationella Handelshögskolan, Jönköping University, IHH, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-48669.

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The audit expectation gap is an interesting and widely researched phenomenon. This study seeks to explore the roles and responsibilities of auditors from the views of auditors and users of financial information. In this study, semi-structured interviews with auditors and users of financial information are conducted. The interviews were mainly analyzed from the perspectives of knowledge, performance, and evolution gaps. Different expectations of the auditor’s roles and responsibilities can lead to the auditing profession being criticized despite auditor’s performing in accordance with existing auditing standards. When the auditing profession is criticized, it leads to reduced confidence in the work that auditors perform. The confidence of society is essential to the auditing profession. If there is little or no confidence in the auditing profession, then the audit itself is of little or no value, which can have severe consequences for financial markets and the global economy. The results of this study indicate that most auditors and users of financial information do not perceive that there is a need to communicate the auditor’s roles and responsibilities to the public, or that there is only a limited need to do so. Communicating about roles and responsibilities to the client is mentioned as being the most important. However, due to the limited sample in this study, there is an opportunity to pursue additional research about auditors’ and users’ perceptions of the importance of the audit expectation gap.
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Hattab, Insaf. "Qualité et perception de la qualité d'audit : le cas des auditeurs et audités en Tunisie." Thesis, Bordeaux, 2014. http://www.theses.fr/2014BORD0324.

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Ce travail de recherche s’interroge sur la mesure de la qualité d’audit en l’approchant à travers leconcept de perception. Il mobilise deux courants de recherche : le courant fonctionnaliste qui meten évidence les critères favorisant une profession, et ce par le biais de son « idéal type », et lecourant néo-wébérien qui souligne l’idéologie selon laquelle la profession est définie pour prouversa légitimité. L’interaction entre les deux courants permet de créer une vision globale duphénomène de la qualité d’audit. Ce concept sera abordé à travers la perception que les auditeurs etaudités en ont dans la mesure où seules les subjectivités permettent de se rapprocher d’un niveau denormalisation. Le phénomène de l’expectation gap émerge ainsi de cette problématique à travers ledécalage des perceptions. Un cadre psychologique social est également mobiliser pour comprendrela nature du lien social entre les deux acteurs. Afin d’appréhender ces perceptions 150 réponsesd’auditeurs et 88 d’audités sont examinées dans un contexte tunisien. Ces perceptions sont par lasuite confrontées. L’analyse des résultats révèle des perceptions guidées par les valeurs personnellesdes individus mais n’influencent pas systématiquement la confiance établie entre les deux parties.Les perceptions des deux acteurs restent divergentes dans l’ensemble ; l’expectation gap est bienprésente en Tunisie. L’auditeur reste tout de même conscient que ses perceptions sont différentesdes exigences de son client
This research questions the measure of audit quality by taking a perceptual concept. Mobilizing tworesearch approaches: A functional approach that puts into evidence the criteria that promote atrade. This is reached through its “ideal type”, and the néo-wébérien approach that outlines theideology from which a trade is defined to prove its legitimacy. The interaction between these twoapproaches allows a global vision of the phenomenon of the audit quality. This concept will beaddressed through the perception that the auditors and the audited get in the measure that onlysubjectivities can be used to get closer of a normalized level.. The phenomenon of the expectation gapemerges from this problematic through the shift of the perceptions. A psychological socialframework is also mobilized to understand the nature of the social link between these two actors.To apprehend these perceptions 150 answers of auditors and 88 audited are examined in a Tunisiancontext. These perceptions are then confronted. The analysis of the results reveals perceptions thatare guided by personal values of the individuals which don’t systematically influence the trustestablished between the two parties. The perceptions of the two actors are nonetheless globallydivergent; the expectation gap is hence truly present in Tunisia. The auditor is aware that hisperceptions are different from his client’s demands
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Sperry, Phillip. "Community Participation in Disaster Planning and the Expectation Gap: Analysis and Recommendations." VCU Scholars Compass, 2013. http://scholarscompass.vcu.edu/etd/3295.

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This thesis explores the expectation gap and how it relates to the field of emergency management. As disasters become more commonplace, many citizens have high expectations of their governments, which results in a lack of individual disaster preparation. This thesis analyzed the current state of community education and engagement programs, use of best practices by governments and inter-agency cooperation and partnerships. The research consisted of fifteen interviews with emergency management professionals representing local, state, and federal government as well as the private sector. The results show limited public participation, as well as issues with crisis communications systems. Over 80% of research participants noted lack of disaster education programs as a serious issue. The results also show differences between expectation levels across demographic groups, limited educational program accessibility for minority populations and a difference in expectations between urban and rural residents.
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Hsu, Chih-shun. "Unpacking the expectation gap : auditors' responsibilities for fraud detection and reporting : Taiwan evidence." Thesis, University of Essex, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.446007.

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Sultana, Sarmin, and Shohel Rana. "Service Quality : (Service Gap Analysis) A case study - "Komvux"." Thesis, Högskolan på Gotland, Institutionen för humaniora och samhällsvetenskap, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hgo:diva-1073.

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The customer‘s standard of living and consciousness is demanding the importance of service quality. Service quality is mandatory to provide added value to the customers, retain and make loyal customers. This paper focuses on the customer expectation, customer perception and the gap between customer expectation and perception to measure the service quality. We have analyzed the service quality which has a great impact on customer satisfaction.
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Johansson, Frida, and Jenny Wärnevall. "Förväntningsgapet och dess existens." Thesis, Karlstads universitet, Avdelningen för företagsekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-26671.

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Aktiebolagslagen anger att aktiebolag i Sverige ska ha en eller flera revisorer. Revisorernas ansvar är att undersöka och rapportera om bolagets räkenskaper och förvaltningen av bolaget. Med tiden har reglerna ökat och till följd av detta har revisorerna fått allt mer ansvar. Detta har i sin tur lett till att klienternas förväntningar har ökat och skilda meningar om vad revisorns ansvar är har uppstått. Som ett resultat av dessa meningsskiljaktigheter uppstår ett förväntningsgap mellan revisor och klient.
The Swedish Companies Act states that companies in Sweden should have one or more auditors. Auditor's responsability is to investigate and report on the company's financial statements and the management of the company. Increased regulations have led to higher responsibility of auditor's. This in turn has led to increased expectations from the client's and disagreements about the responsibilities of auditor's. Because of these disagreements, an expectation gap arises between auditor and client.
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Moraes, Ian Monteiro de. "Diferenças de expectativas em auditorias independentes: estudo comparativo sobre expectation gap, em cenário globalizado." Universidade do Estado do Rio de Janeiro, 2012. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=4361.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior
O presente estudo objetiva analisar as características das diferenças de expectativas entre o público geral e os auditores independentes, no que diz respeito às demonstrações contábeis. Para isso, incorreu-se em uma pesquisa de artigos científicos em que os autores investigam o problema, cada um em determinado país, e as causas de sua ocorrência. Essa análise da literatura permitiu verificar as similaridades e sugestões para reduzir o fenômeno, em cenário globalizado, e compará-las. Os principais achados demonstram que, de maneira geral, os problemas são globalmente relacionados, assim como as sugestões, e que se torna essencial medidas para amenizar o problema. Tanto os auditores independentes quanto os usuários das demonstrações contábeis tem conhecimento da existência dessa diferença de expectativa, sendo uma ameaça para o bom andamento de uma economia capitalista o desconforto dos usuários caso ocorra à manutenção dessa diferença de expectativa. Dessa maneira, uma mudança na estrutura do cenário atual das empresas de auditoria independente torna-se fundamental.
The purpose of this study is to analyze fairness of expectations gap between the public and independent auditors regarding the financial statements. A articles survey was provided to support this study, which the authors investigate the matters, each in a given country, and the causes of its occurrence. This literature review has shown the similarities and suggestions to reduce the phenomenon. The main results show that, in general matter, the expectation gap really exist globally, as well as suggestions and measures to mitigate such issues become essential. The existence of the differences in expectation is already known by independent auditors and public users of financial statements. For this fact, the discomfort for the users caused by the maintenance of these differences may be a threat to the capitalist economy ongoing. Therefore, a change in the actual scenario of the independent audit firms and auditors behavior is fundamental.
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20

Abonawara, Samira. "The development of auditing and the possible existence of an expectation gap in Libya." Thesis, University of Huddersfield, 2013. http://eprints.hud.ac.uk/id/eprint/19038/.

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Auditing has grown considerably recently but this growth has not been impeded by steady criticism, misgivings and discussions concerning the worth of the auditing function and audit report communication. A great deal of such criticism and discussion typically emerge following major financial scandals and company collapses such as the crash of Enron, Arthur Andersen, not only in countries that suffered from such corporate collapses, but also in countries that have never experienced such crises. This criticism is attributed to the fact that this serious problem is referred to as the “Audit Expectation Gap”. Consequently, the “expectation gap”, has been investigated by various scholars in order to examine its occurrence in numerous countries such as the USA and the UK; nevertheless, the scope of such gap has not been explored in many emerging economies such as that of Libya. The main aim of carrying out this research study is to explore and examine the development and current state of auditing in Libya, and the possible existence of an expectation gap in auditing in economic transition conditions in one of the less developed countries, namely Libya. To realise the research objectives and to respond to the research questions, mixed research methods were applied. A questionnaire was conducted with the general auditing bureau, private auditors, financial statement preparers, lenders and private investors, aimed at investigating the existence of an audit expectation gap and the effectiveness of audit report communication in Libya. 270 questionnaires were gathered. The questionnaires were followed by 15 semi structured interviews to gain an understanding of the gap the reasons behind the existence of an audit expectation gap. The outcomes of this study reveal that the Libyan accounting and auditing framework is not properly developed. Furthermore, the study demonstrates that the lack of the accounting and auditing principles has resulted in flaws in the accountability and responsibility of external auditors. Moreover, the findings of both the questionnaire and the interviews evidently indicate that the audit expectation gap (which contributes to the reasonableness gap and deficient standards gap) exists in the Libyan private sector with respect to a certain number of auditing issues. These encompass auditors and the auditing process, audited financial statements, and the audited company, together with prohibitions and regulations in the audit milieu. Also, an expectation gap (a deficient standards gap) was detected especially related to the purpose of an audit, the responsibility factor, assurance of future feasibility, and the utility of decision making processes. On the other hand, it is proposed that the present audit report is not a wellunderstood document whereas it is surprising to find out that one of the unqualified audit report communication factors examined in this study – the reliability of the financial statements – appears obviously to be communicated in the audit report; both groups were unsure pertaining to this matter as – on average – their responses displayed uncertainty’ relating to the reliability issue. These findings have significant implications for the Libyan Authorities regarding the actions that should be considered to bridge the gap. Reducing the gap may need to develop the Libyan auditing profession and increase the utility of the audit report as the main source for taking investment decisions.
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21

Popal, Ilyas, and Mohammed Daabas. "The expectation gap on the auditing profession : A study about the expectations business administration students from Kristianstad University have on the auditing profession." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-18808.

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Auditing is to provide stakeholders with reliable information from the entities. However, society has different expectations and perceptions on the auditing profession which leads to an expectation gap. The existence of the expectation gap is critical and may seriously damage the auditors’ reputation and the auditing profession as a whole. The purpose of this study is to investigate whether there is an expectation gap between business administration students and the auditing profession. In this study, business administration students’ expectations and perceptions of the auditing profession will be investigated. Furthermore, it will be investigated whether the track that the students have chosen to specialize in, work experience, year they are attending and if their grades have an impact on their knowledge-level and in turn on their expectations and perceptions on the auditing profession. An investigation model of these four factors is presented and tested through a survey answered by business administration students. The results show that the business administration students in Kristianstad University, lacks knowledge about the auditing profession. However, the third-year students had more knowledge about the auditing profession than first and second-year students. Furthermore, the students who had chosen to specialize in accounting and auditing had more knowledge about the auditing profession than the students who were specializing in bank and finance and international marketing. Our conclusion is that there is an expectation gap between the business administration students in Kristianstad University and the auditing profession. Furthermore, the year the students are attending and their chosen track have an impact on their expectations and perceptions about the auditing profession. On the other hand, work experience and grades do not have an impact.
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22

Olsén, Magnus. "What Goes Around Comes Around : - Expectation gap, structure, commitment and innovation in strategic innovation networks." Thesis, Mittuniversitetet, Avdelningen för ekonomivetenskap och juridik, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-21850.

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Strategic innovation networks are formed to through collaboration and joint activities fuel the innovation performance and economic growth for the network members and the regions they are based in and their presence has been more and more common in recent times. Many studies have been made to explore the relations between the innovation performance and the network structure and some has suggested commitment as an intermediate variable. The effect of expectations on joining such network and especially the fulfillment of those expectations has however not been studied. This study explores, on the network level, the relationship between expectation gap, structure, commitment and innovation performance. A questionnaire was sent to all members of three Swedish strategic innovation networks in different industries and regions to collect data to check the relations. The result gives support to the results from previous studies with regard to relationship between network structure, commitment and innovation performance. Furthermore it indicates there is a negative relation between expectation gap and both network structure and commitment. The results of this can help network actors realizing the importance of managing expectations rather than experiencing the negative effects if they are not fulfilled.
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23

Suomela, Johan, Serhat Eliacik, and Robin Persson. "Strategier för att reducera förväntningsgapet : Hur går revisorn, revisionsbyrån och professionen tillväga?" Thesis, Växjö University, School of Management and Economics, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:vxu:diva-1012.

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The expectation gap is the definition of the differences between what the interests expects from the auditor and what the auditor delivers. A number of studies have been done regarding the expectation gap and generally they point at the existence of an expectation gap.

In our paper we want to discover and see how strategies are used in the process to reduce the expectation gap from three levels. The levels we treat are auditors, audit bureaus and the profession. We have chosen to examine the strategies used by the three levels to reduce the expectation gap to following interest groups, owners, management/board of directors, and creditors.The purpose with our paper is to create understanding about how auditors, audit bureaus and the profession use strategies in the process to reduce the expectation gap.

With existing theories as ground we have construed and developed our own theory about which thinkable strategies the three levels can use.

We have interviewed auditors, representatives from bureaus and a spokesman for the profession. In the examination we have used telephone interviews with questions based on our operationalization. From our analyse we came to following conclusion: All three levels use strategies in the process to reduce the expectation gap, but not to all interests and not in the same range. We can se a common denominator for the strategies that are used by the levels, they are built on communication. The difference between them is that they take way thru different communication channels. Examples of communication channels are commission letters and oral communication.


Förväntningsgapet är definitionen på skillnaden mellan vad intressenterna förväntar sig av revisorn och vad revisorn i själva verket tillhandahåller. Det har utförts en rad studier gällande förväntningsgapet och generellt pekar de på existensen av ett förväntningsgap.

Vi vill i vår uppsats upptäcka och se hur strategier används i arbetet mot att reducera förväntningsgapet utifrån tre nivåer. Nivåerna vi behandlar är revisorer, revisionsbyråer och professionen. Vi har valt att undersöka de tre nivåernas strategier för att reducera gapet till följande tre intressentgrupper, ägare, kreditgivare och ledning/styrelse.

Syftet med vår uppsats är att skapa förståelse för hur revisorn, revisionsbyrån och professionen använder sig av strategier för att reducera förväntningsgapet till intressenterna.

Med existerande teorier som grund har vi tolkat och utvecklat en egen teori för vilka tänkbara strategier som kan användas av de tre nivåerna.

Vi har intervjuat revisorer, representanter från byråer och en talesman för professionen. Vi har i undersökningen använt oss av telefonintervjuer med frågor baserade på vår operationalisering. Utifrån vår analys kom vi fram till följande: alla tre nivåer använder sig av strategier för att reducera förväntningsgapet, men inte till alla intressenter och inte i lika stor omfattning. Vi kan se en gemensam nämnare för strategierna som idag används av de tre nivåerna, nämligen att de bygger på kommunikation. Skillnaden mellan de är att de sker via olika kommunikationskanaler. Exempel på kommunikationskanaler är uppdragsbrev och muntlig kommunikation.

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Stephenson, Teresa. "THE GAP BETWEEN WHAT TAXPAYERS WANT AND WHAT TAX PROFESSIONALS THINK THEY WANT: A REEXAMINATION OF CLIENT EXPECTATIONS AND TAX PROFESSIONAL AGGRESSIVENESS." Lexington, Ky. : [University of Kentucky Libraries], 2006. http://lib.uky.edu/ETD/ukybuad2006d00414/STEP2006.pdf.

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Thesis (Ph. D.)--University of Kentucky, 2006.
Title from document title page (viewed on May 31, 2006). Document formatted into pages; contains vi, 77 p. : ill. Includes abstract and vita. Includes bibliographical references (p. 72-76).
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25

Abdel-Qader, Waleed, University of Western Sydney, College of Law and Business, and School of Accounting. "An evaluation of the International Auditing Standards and their applications to the audit of listed corporations in Jordan." THESIS_CLAB_ACC_AbdelQader_W.xml, 2002. http://handle.uws.edu.au:8081/1959.7/745.

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This thesis found that many criticisms were directed to the International Auditing Standards (ISA). Thus, the ISA needs more interpretations and improvements to be more applicable and suitable for Jordan. The thesis concluded that the external auditors in Jordan are complying with the ISA. From the perceptions of external auditors, shareholders, academics, internal auditors, and financial management an audit expectation gap exists in Jordan. External auditors, shareholders and the ISA are responsible for that gap. Improvements are needed to both auditors' performance and the ISA to bridge the audit expectation gap. Furthermore, this thesis introduces recommendations to eliminate the shareholders' unreasonable expectations, which is one of the reasons for the audit expectation gap in Jordan.
Doctor of Philosophy (PhD)
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26

Fotoh, Lazarus Elad. "The Impact of Audit Education on the Audit Expectation Gap : Evidence from Civilekonom Students in Sweden." Thesis, Karlstads universitet, Handelshögskolan, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-55337.

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There is considerable evidence of the existence of audit expectation gap between auditors and the public in Sweden. However, conflicting views exist regarding the role of audit education in narrowing this gap. This thesis, therefore, aims to investigate if the teaching of audit courses for civilekonom students contributes in narrowing the expectation gap resulting from the misunderstanding of audit regulations as contained in ISA and ABL.A survey questionnaire containing seventeen semantic differential belief statements measured using the five-point Likert scale was completed by four groups of students; first-year civilekonom students with/without an audit education background and, final-year civilekonom accounting students with/without an audit education background (n=137). The questionnaire covered topics on; auditors’ responsibilities, audit reliability, and decision usefulness.The results of the study indicate audit education partially (at α 0.05) had an impact in reducing the AEG on the responsibilities of auditors especially on issues related to; auditors’ responsibility in maintaining accounting records, management’s responsibility for preparing the annual financial statements and auditors’ judgment in selecting audit procedures. However, audit education had no impact on auditors’ responsibilities in detecting fraud, audit reliability and reliability of financial statements, and decision usefulness. Furthermore, the limited sample size, low response rate and use of convenience sampling may affect the generalizability of the results. Additionally, the Cronbach Alpha would have been more reliable if more participants were involved.This study concludes by calling on educational institutions in Sweden to update their accounting curriculum to encompass topics related to the nature, scope, and limitations of audits based on ISA and ABL. Moreover, this study recommends the audit profession and regulators to design and implement policies aimed at improving users understanding of the nature, scope, and limitations of an audit through audit education, refresher courses and other forms of audit-user communication. This study extends previous studies on the AEG by ascertaining the role of audit education in narrowing the AEG.
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Kraft, Martin, and Henrik Månsson. "Förväntningsgap? : En studie om företagets syn på revisorn och revisionen." Thesis, Linköping University, Department of Management and Economics, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-6032.

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Bakgrund

Förväntningsgap inom revision har använts som begrepp inom företagsekonomin sedan början av 1970-talet. Den första definitionen av begreppet var gapet som uppstår mellan förväntningarna som användarna av finansiella rapporter har på revisorn och vad denne de facto gör. Under senare år har revisorns roll hamnat i rampljuset, detta främst på grund av ett antal spektakulära företagskollapser såsom Enron och WorldCom. I dessa skandaler riktades mångas blickar mot revisorerna i jakten på en syndabock. Anledningen till det är troligtvis att många har en felaktig bild om vad en revisors arbetsuppgifter egentligen är. De teorier som finns angående förväntningsgapet inom revision utgår alla från allmänhetens förväntningar på revisorn. I denna uppsats undersöks om det föreligger samma förväntningsgap mellan företag och revisorn.

Syfte

Syftet med denna uppsats är att genom intervjuer med företag och revisorer undersöka om det finns ett förväntningsgap mellan företags förväntningar på revisorn och vad revisorn de facto gör, och i så fall beskriva hur det gapet ser ut, och vad det beror på.

Avgränsningar

Uppsatsen är avgränsad till att endast undersöka det förväntningsgap som finns mellan små och medelstora ägarledda företag och revisorn. Det medför att uppsatsen inte undersöker och tar ställning till det eventuella förväntningsgap som finns mellan revisorn och andra intressenter i samhället. Vidare har undersökningen avgränsats till att endast undersöka förhållanden mellan utvalda företag och revisorer i Linköpings Kommun.

Genomförandet

För att undersöka om det finns ett förväntningsgap mellan företag och revisorer har vi genomfört fem stycken kvalitativa intervjuer. Tre intervjuer med revisorer och två intervjuer med företagare har genomförts. Dessa intervjuer utgör uppsatsens empiri. Empirin behandlas vidare i uppsatsens analys, först ställs de svar vi fått från revisorsrespondenterna mot den teori beträffande revisorns regelverks som tas upp i uppsats teoriavsnitt. Vidare ställs företagsrespondenternas svar mot revisorsrespondenternas dito, men även mot teorierna om revisorns regler och de teorier om förväntningsgap som återfinns i teoriavsnittet.

Resultat

Resultatet i denna uppsats kan inte ses som generaliserbart då underlaget för studien inte varit av den omfattning som skulle krävas för att dra sådana slutsatser. Uppsatsen påvisar dock att det finns ett förväntningsgap mellan företag och revisorn i de fall som vi har undersökt. Förväntningsgapet beror till största delen på en kunskapsbrist från företagens sida beträffande revisorernas ansvars- och uppgiftsområde. Den största identifierade kunskapsbristen är att företagen inte förstår gränsdragningen mellan revision och revisionsnära rådgivning. Detta förväntningsgap kan enligt denna uppsats överbyggas med kunskap hos revisorns klienter. Denna kunskap skulle enklast kunna förmedlas genom en klar definition av revisorns roll innan revisionsuppdraget påbörjas och genom specificerade fakturor från revisorerna.


Background

The auditing expectation gap has been used as a concept in business administration since the early 1970’s. The first definition of the notion was the gap that occur between the financial report users expectations on the auditor, and what the auditor actually is doing. In recent years the role of the auditor has been in the spotlight because of the big corporate scandals and colapses such as the Enron and the Wolrdcom. A lot of people has focused on the auditors role, when they wanted a scapegoat in the scandals. The publics lack of knowledge about the auditors task is said to be the reason for that phenomena. The theories about the gap within the auditing bransch, is most often based on the publics expectations, while this paper is focused on the gap between the auditor and their clients.

The purpose of this paper

The purpose of this paper is to explore whether a gap exists between the companies expectations and what the auditor actually do by interviews with auditors and companies. We hope to describe the gap, and find out why it exists.

Delimitation

This paper is limited to explore the gap between small and medium sized companies and the auditors. The purpose is not to investigate the gap between the public interest and the auditors. Further this paper is limited to reasearch the conditions within the municipal of Linköping.

Method

To explore the gap between companies and auditors we have carried out five qualitative interviews. Three with auditors, and two with companies. These interviews are forming the papers empirical part. A part which will later on be analyzed in different ways. First, the auditor interviews will be compared with the acts and standards regulating the auditors work. Then the companies answers will be compared with the auditors dito, and also against the standards and acts mentioned earlier.

Result

The conclusions in this report can not be generalized because of the brief extent of the study. Although this paper proves that there is an expectation gap between the auditors and companies examined in this study. The underlaying reason for the gap is the companies lack of knowledge regarding the auditors assigment. The main identified lack of knowledge is that the companies don not know where the line between statutory audit and advisory is. To be able to narrow the gap information is necessary. The companies needs information about the extend of the auditors assigment. That could be done by carefully explaining the assigment for the comapines before the assignment starts and specefied invoices from the auditors.

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Venter, Jan MP. "An analysis of the expectation gap in the personal financial services industry in South Africa / Jan MP Venter." Thesis, North-West University, 2008. http://hdl.handle.net/10394/4346.

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Colley, Lamin, and Timothy Timdy Gaye. "An investigation of Audit Expectation Gap in the Public Sector in Sub-Saharan Africa : the Case of The Gambia." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20769.

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The aspect of the audit expectation gap continues to be an issue and detrimental to the auditing profession especially as auditors and the public continues to hold different beliefs about the auditors’ duties and responsibilities, and the messages conveyed by audit reports. This phenomenon has long been investigated in several Western and Asian countries with numerous studies that empirically confirmed the existence of this phenomenon between auditors and non-auditors (audit stakeholders). However, it appears paradoxical that only few studies have been conducted empirically in establishing the existence of this gap, in Sub-Saharan Africa, especially in the public sector. Meaning, there is a dearth of research regarding an AEG in the public sector. Besides, regarding The Gambia, it appears that no study has ever been conducted to establish the existence of an AEG.  Hence, this thesis aims to investigate the existence of AEG in The Gambia public sector from the viewpoints of public auditors and non-auditing professionals to establish the existence and nature of the audit expectations gap and how this phenomenon can be bridged to uphold the credibility of the auditing profession. A purposive sampling was used to select 13 participants with a structured interview data collection approach. The results of the study shows that the non-auditing professionals perceived ‘detection and prevention of fraud and corruption’, and ‘assurance on the effectiveness of internal controls’ to include auditors’ roles and responsibilities, and faithfully expect them to perform these tasks; and also associate absolute assurance to audit opinions, thus resulting in naive or an unreasonable expectations gap.
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Heliodoro, Paula Alexandra Godinho Pires. "O relatório de auditoria: da fiabilidade ao rating." Master's thesis, Universidade de Évora, 2008. http://hdl.handle.net/10174/18435.

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Esta dissertação subordinada ao tema "O relatório de auditoria: da fiabilidade ao rating", pretende salientar a utilidade do relatório de auditoria como factor determinante no processo de tomada de decisão para os utilizadores da informação financeira. Conjuntamente, iremos analisar a percepção existente por parte dos utilizadores da informação financeira, no que concerne à introdução no actual modelo normalizado do relatório de auditoria de indicadores de rating que evidenciem a situação económica, financeira assim como, elementos da análise interna e externa da empresa. Deste modo, realizou-se um estudo empírico, dirigido às Sroc's e Empresas cotadas em Mercado Contínuo. A metodologia utilizada consiste no envio de um questionário, a fim de obter a informação necessária para testar as hipóteses. ABSTRACT; This dissertation subordinated to the subject "The audit report: of the reliability to rating", it intends to point out the utility of the audit report as determinative factor in the process of making of decision for users of the financial information. Jointly, we will go to analyze the existing perception on the part of the users of the financial information, with respect to the introduction in the current normalized model of the audit report of pointers of rating that they evidence the economic and financial situation, as well as, elements of the internal and external analysis of the company. ln this way, an empirical study, directed to Sroc’s and Companies quoted in Continuous Market was become fulfilled. The used methodology consists of the sending of a questionnaire, in order to get the information necessary to test the hypotheses.
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Dogan, Bozan Berivan, and Bana Arefaine. "The implementation of ISA 701-key audit matters: : Empirical evidence on auditors adjustments in the new audit report." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-328294.

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The previous audit report gained a lot of criticism since it contained to much standard text that failed to convey valuable information for users. This lead to IAASB implementing a new standard, called ISA 701-KAM, which was implemented by all listed companies in the end of 2016. The purpose of KAM is to make the audit report less standardized and instead provide transparent and entity-specific information. However, there are those who believe that the confidentiality duty, which is prerequisite to be able to perform an audit, can stand in contrast to the new standard.  In order to investigate this issue, we have interviewed auditors to get their view of how they have implemented and applied KAM in the audit report. Our results show that auditors are skeptical in regards to the audit report being as entity-specific and transparent as IAASB expect it to be, since there exist an underlying fear of overstepping TCD.
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32

Persson, Elisabet, Mahim Kenani, and Anna Holmberg. "Det dolda problemet : - ett omedvetet förväntningsgap." Thesis, Jönköping University, JIBS, Business Administration, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-248.

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Vad revision innebär är idag inte lagstadgat. Det definieras av FAR som ”att kritiskt granska, bedöma och ge utlåtande om redovisning och förvaltning” (FARs revisions-bok, 2000). Det finns däremot rekommendationer som styr revisorns arbete. Dessa rekommendationers innebörd är dock något allmänheten inte har någon större kännedom om. Detta kan skapa problem mellan revisor och kund som då har skilda förväntningar på vad revisionen ska leda till.

För att studera dessa skilda förväntningar valde vi att undersöka två separata fall med revisor och respektive kund. Fallen skiljde sig åt storleksmässigt då det ena kan betraktas som ett medelstort företag och det andra som ett litet företag. Den empiriska studien genomfördes kvalitativt genom fyra intervjuer.

Medan de inblandade parterna hävdade att det inte förelåg något förväntningsgap mellan kund och respektive revisor kunde vi genom att ställa intervjusvaren mot varandra jämföra skillnader i förväntningar mellan det medelstora och det mindre företaget och dess revisorer. Svaren skiljde sig åt på ett antal punkter inom områdena revisionens syfte, revisorns roll och förväntningar på revisorn.

Vi kunde konstatera att det förelåg att dolt förväntningsgap mellan revisor och kund i de båda fallen. De viktigaste faktorerna bakom det dolda förväntningsgapet var okunskap hos kunderna och brist på kommunikation mellan parterna. Vi kunde även se tecken på att Revisionsstandard kan öka risken för ett förväntningsgap i fallen. Storleken på företagen visade sig vara av mindre betydelse än vad vi hade förutspått i våra utvalda fall.

I nuläget är det dolda förväntningsgapet inte något problem i de båda fallen men parterna bör trots detta ta de skilda förväntningarna i beaktande för att på så sätt undvika framtida problematiska förväntningsgap.


What auditing means is not prescribed by law. It is defined by FAR as: critically examine, judge and state an opinion about accounting and administration of the business (FARs Revisionsbok, 2000). There are, however, recommendations that govern the work of the auditor. The meaning of these recommendations is not really clear in the eyes of the public. This can create problems between the auditor and the client who then have different expectations on what the auditing should result in.

To study these different expectations we chose to examine two separate cases with auditor and client respectively. The cases differed in sizes where one could be considered a medium-sized enterprise and the other a small enterprise. The empirical investigation was performed qualitatively through four interviews.

While the involved parties claimed that an expectation gap did not exist between the client and its auditor, we could compare differences in expectations between the medium-sized enterprise and the small enterprise and their auditors, by putting the answers against each other. The answers differed in a number of ways within the following areas: purpose of the auditing, the role of the auditor and expectations on the auditor.

We could conclude that a hidden expectation gap existed between auditor and client in both cases. The most important factors behind the hidden expectation gap was ignorance on the clients’ parts and lack of communication between the parties. We could also see signs of the new standards on auditing in Sweden increasing the risk of an expectation gap in the two cases. The size of the companies turned out to be a less important factor than what we had anticipated in our specific cases.

At present time, the hidden expectation gap is not a problem in the two cases but despite this, the parties involved should take the differing expectations under consideration and through this avoid future problematic expectation gaps.

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33

Milvén, Annie, and Karolina Löf. "Se upp för gapet." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-16852.

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High turnover among auditor assistants is a problem in the auditor profession. 61,7 % of young graduates economists have changed profession at least once during their first three years as employees (Hiltebeitel & Leauby, 2001), heavy workload in the auditing profession is considered to be a contributing factor (Axelsson, 2015). The main purpose of the study is to explain how students' views on the workload affects staff turnover among auditor assistants. In addition, the aim is to describe the expectations of a corresponding expectation gap between students and auditor assistants. In order to achieve the purpose of the study, behavioural theories such as Theory of Planned Behavior and Social Cognitive Theory have been adopted. Further, the Expectation Theory, Identity Theory, Theory of Professions and previous studies of the expectation gap and workload, stress and time pressure are used. The study is based on a combination method based on three interviews with auditor assistants, to develop an understanding of auditor assistants experience of the workload. Subsequently a questionnaire was sent to students with a total of 134 received answers. A short questionnaire with three questions similar to those sent out to students has also been sent to the auditor assistants, with a total of 43 received answers. The results shows that there is an expectation gap considering workload between students and auditor assistants. Further aspects have emerged as contributing factors to high staff turnover in the auditor profession, such as expectations for salary and work content.
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Akkurt, Nancy. "Förväntningsgap ur kreditgivarens perspektiv." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-37861.

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Background and problem discussion: In recent years, the auditing profession has attracted attention due to a number of scandals. A misunderstanding that stakeholders have in common is that they believe that a clean audit report is a guarantee of a company's survival. The stakeholders argue that the pure audit report must ensure that the company's accounts are correctly executed and do not contain material errors. Earlier research shows that creditors have too high expectations of the auditor's obligations and responsibilities in relation to the auditor's duties according to laws and standards. The high expectations can give rise to serious consequences on the financial market if it wants to be bad, which in turn can contribute to the confidence in the auditing profession deteriorating. Purpose: The purpose of the study is to examine whether creditors have higher expectations on the requirements that the auditors must meet and whether the audit report is still a topical document as a basis for today's credit decision. Methodology: This study is based on existing literature and partly through both quantitative and qualitative methods in the form of interviews and questionnaires. The survey aims to investigate whether there is an expectation gap. In the interviews with creditors, it is examined whether the audit report has a significant role in lending. Theoretical perspectives:The theoretical frame of reference consists of relevant laws and standards in the audit area. It also consists of literature regarding the expectation gap and the audit report's significance as well as the credit granting process. Empirical foundation: The empirical study consists of a questionnaire survey that was answered by various creditors from the four major banks in Sweden regarding the auditor's role and audit. The empire also consists of interviews with creditors regarding the significance of the audit report inlending process. Analysis and Conclusions: Based on the data obtained in this study, the analysis leads to the following conclusions: there is an expectation gap between creditors and auditors regarding the extent of the auditor ́s work and responsibilities. Furthermore, the study also shows that an audit report does have a significant role, but at the same time it has an ambiguous role in credit decisionmaking.
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Rahnert, Katharina. "The evolution of the Swedish auditor's report." Doctoral thesis, Karlstads universitet, Handelshögskolan, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-63720.

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The auditor’s report has been criticised for being uninformative at least since the late nineteenth century. Despite persistent requests for detailed information in order to facilitate users’ decision-making processes, auditors have only recently started to provide entity-specific information in their reports. Against this background, two research questions are raised: (1) What were the driving forces behind the evolution of the auditor’s report? (2) How can dissatisfaction with and misperceptions of audit reporting be reduced in order to support financial statement users’ decision-making processes? As the object of study, the Swedish auditor’s report is chosen since it has, up to the present day, deviated from reports in other jurisdictions and thus enables an extension of knowledge in the field of audit reporting. The first part of this dissertation contributes to previous auditing history and auditing profession research by answering the first research question through an analysis of approximately 1,800 historical Swedish auditor’s reports and numerous related documents. Applying a critical-theory perspective, the research findings suggest that during the course of history, auditors were able to adopt an auditor’s rather than a user’s perspective despite arguing in the interest of users. The second part of the dissertation contributes to previous audit reporting and expectation gap research by answering the second research question through a vignette experiment with Swedish financial statement users. The research findings indicate that dissatisfaction with the current auditor’s report can be reduced through additional entity-specific information concerning the auditor’s independence, the audit process and the audit findings, and less general information about the auditor’s responsibilities. Overall, this dissertation connects past events concerning the auditor’s report to current challenges and indicates possible future developments.
The auditor’s report is the financial auditor’s primary means of communication with users of financial statements. It has been criticised for being an uninformative document at least since the late nineteenth century. Persistent requests for change in order to facilitate users’ decision-making processes include detailed information about the audited financial statements, the conducted audits and the auditors. Despite these requests, auditors have only recently started to provide some entity-specific information in their reports. This dissertation contributes to the topical issue of audit reporting in relation to users’ needs through two studies. The first study retraces the historical evolution of the auditor’s report in order to explain the driving forces behind this evolution and the reasons why users have had to accept uninformative reports for such a long time. The second study examines ways to reduce dissatisfaction with and misperceptions of audit reporting and evaluates the current auditor’s report with regard to financial statement users’ decision-making processes. Overall, the findings of this dissertation cast doubt on the past and current willingness of auditors to deliver reports that are aligned with users’ needs to make informed decisions.
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Baurne, Jakob, and Mickael Karaca. "Förväntningsgapet : Revisorns kommunikation med små och medelstora företag." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-18939.

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Syfte: Uppsatsen ämnar undersöka om det finns en skillnad på hur kommunikationen fungerar mellan revisorer och små respektive medelstora företag. Uppsatsen ska även undersöka om kommunikationen i sin tur påverkar förväntningsgapet hos företagen. Metod: Uppsatsen är av den deduktiva ansatsen och är utformad efter kvalitativ metod. Primärdata togs fram genom intervjuer. Slutsats: Undersökningen pekar på att det finns skillnader i kommunikationen mellan revisor och företag baserat på företagets storlek. Däremot visade det sig inte vara några större skillnader i informationsinnehållet baserat på företagets storlek. Förväntningsgapet ser annorlunda ut mellan små och medelstora företag i denna undersökning. Förslag till fortsatta studier: Genomföra en liknande undersökning fast avgränsa inriktningen till förväntningsgapet mellan revisorsassistenter och företag.
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Johansson, Erika, and Malin Lundqvist. "Ett oväntat inflytande : revisorers syn på förväntningsgapet i klientrelationer." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-12521.

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Förväntningsgapet är sedan länge ett definierat fenomen som kvarstår trots upprepade försök att minska det. En anledning till att gapet kvarstår påstås vara att revisorer själv har introducerat det. Detta i kombination med att förväntningsgapet troligtvis kommer att fortsätta att existera, medför att det finns anledning att undersöka om revisorer kan dra nytta av det i sitt dagliga arbete. Syftet med den här studien är att utifrån revisorers perspektiv undersöka förväntningsgapet och revisorers möjlighet att med hjälp av gapet utöva inflytande över klienter. Undersökningen är baserad på intervjuer med revisorer från olika byråer. Studiens teoretiska referensram är baserad på antaganden från professionsteori för att beskriva revisorers kunskap, vilket är väsentligt för att undersöka om revisorer har ett kunskapsövertag de kan nyttja för att utöva inflytande. I detta avseende presenteras även antaganden från agent-teorin för att beskriva den informationsasymmetri som kan förekomma. Utöver kunskapsövertagpresenteras image och retorik som ytterligare verktyg revisorer kan tänkas dra nytta av för att influera sina klienter. Studien visar att det finns möjligheter för revisorer att med hjälp av förväntningsgapet utöva inflytande i sina klientrelationer. Möjligheten att utöva inflytande ser annorlunda ut beroende på i vilket stadie relationen mellan revisorn och klienten befinner sig i. De olika tillvägagångssättenrevisorer kan nyttja för att influera sina klienter presenteras i tabeller. Förslag till vidare forskning innefattar bland annat hur revisorer lär sig att hantera de verktyg som finns tillgängliga för att utöva inflytande. Eftersom tidigare forskning verkar sakna studier om revisorer har fördelar i att förväntningsgapet existerar, bidrar denna studie med en aspekt på hur revisorer kan nyttja gapets existens till sin fördel. Resultatet kan även vara användbart för de klienter som inte är insatta i revision och därmed inte vet vilket inflytande revisorn kan tänkas utöva.
The expectation gap in auditing continues to exist despite many attempts to reduce it. One reason to its continued existence is presumed to be that auditors themselves have introduced the phenomenon. This combined with the fact that the expectation gap is assumed to keep existing, provide reasons to examine whether or not the auditors can take advantage of it. The purpose of this thesis is to examine the expectation gap from the auditors’ perspective and their possibility to take advantage of the gap to influence their clients. The study is based on interviews with auditors from different firms. The theoretical framework is based on assumptions form theory of professions to describe the auditors’ knowledge. This is necessary to determine whether or not the auditors have a knowledge upper hand towards their clients that can be used to practice influence. Assumptions from the agency theory are also included to explain the information asymmetry that may occurbetween the auditor and the client. In addition to the knowledge upper hand, image and rhetoric are also presented as instruments the auditors can use to influence their clients. The findings indicate that auditors have the possibility to use the expectation gap to influence their clients. The possibility to practice influence varies throughout the different stages of the relationship between the auditor and the client. The findings are presented in different tables. Suggestions for further research include examining how auditors learn to manage the different instruments that are available to practice influence. Since prior research seem to lack studies whether auditors can take advantage of the expectation gap, this thesis contributes with a perspective of how auditors can use the expectation gap to their advantage. The findings may also be useful for the clients who are not familiar with the purpose of auditing and therefore are unaware of which possibilities the auditors have to practice influence.
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Mandala, Waththage Gihani. "Auditors' materiality disclosures." Thesis, Queensland University of Technology, 2017. https://eprints.qut.edu.au/109794/1/Gihani_Mandala%20Waththage_Thesis.pdf.

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The purpose of this thesis is to investigate auditors' application of materiality in practice. By conducting a thematic analysis approach to analyse materiality disclosures in auditors' reports of entities listed in UK FTSE350, it identifies a list of key themes related to materiality benchmarks and rationales. Overall the findings reflect that there is a consistency between audit firms in disclosing materiality. The thesis contributes two strands of literature: it provides actual evidence of how auditors apply materiality in practice; and also shows that it is not more information, the better, but the meaningfulness of information matters when reducing expectations gap.
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Shbeilat, Mohammad Khaled. "The Jordanian Corporate Governance Code: A study of institutional investors' perception of the reliability of the audit report and the audit expectation gap." Thesis, Australian Catholic University, 2013. https://acuresearchbank.acu.edu.au/download/7e47498637229f2a8c8a02b5846a4a1fefbe28d3ed7f3bd4725d047b3e22bc4e/3024767/65084_downloaded_stream_309.pdf.

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This thesis examines, from the perspective of Jordanian financial analysts, the impact of selected components of the Jordanian Corporate Governance Code (JCGC) on the reliability of audit reports and the extent to which the JCGC contributes in narrowing the audit expectations gap. Thus this study focuses on those elements of the JCGC that relate to auditing and seeks to fill a gap in the existing literature regarding the determinants of changes in the audit expectation gap and the perceived reliability of the audit report, in the context of Jordan. Previous research in this area either considered a smaller range of variables or considered codes other than the JCGC. Moreover, Jordanian research has focused on studying the relative main effects of the independent variables on the dependent variables, and thus less attention has been placed on identifying interactive or configural relationships. Also the research methods used were incapable of identifying cause and effect relationships. Furthermore, given that the JCGC was only relatively recently implemented, on a “comply or explain” basis, the full impact of the code has, perhaps, not been fully reflected in prior research. This thesis investigates, experimentally, the main and interactive effects of four independent variables on two dependent variables. The independent variables are: (1) the external auditor’s independence, (2) the internal auditor’s effectiveness, (3) disclosure and transparency, and (4) corporate accountability. The dependent variables are (1) the perceived reliability of the audit report and (2) the perceived level of the audit expectation gap. In addition, this thesis investigates the extent to which Jordanian financial analysts possess self-insight as to the weight they place on the decision cues when evaluating the reliability of audit reports and when assessing the size of the audit expectation gap. By comparing financial analyst stated beliefs about the weights they placed on various factors, on one hand, to the weights revealed by the experiment, on the other, it is possible to gauge the accuracy of self-insight of the group. The study design is based on the agency theory and uses a mixed method approach. The study uses semi-structured interviews, concentrating on ‘how’ and ‘why’ questions, aiming to investigate how institutional investors assess the selected elements of the JCGC in terms of their effect on the perceived reliability of the audit report and the level of the audit expectation gap. The study also uses a fully crossed 2 level factorial experiment based on the repeated measures technique, thus forming 16 possible combinations of the four independent variables (i.e. 16 scenarios). In the survey, each subject was requested to provide their assessment of the two dependent variables in each of the 16 scenarios. The interviews deliver an in-depth understanding of the investors’ perceptions regarding the selected elements of the JCGC and facilitate the interpretation of the study’s experimental results. It was predicted that the sophisticated investors may make decisions regarding the assessment of audits and auditors differently from unsophisticated investors. Therefore this study focused on financial analysts as an important type of sophisticated investor from the following types of institutional investors: banks, insurance companies, brokerage houses, investment companies and funds. An analysis of 47 completed surveys and ten interviews suggested that external auditors’ independence had the greatest effect on the perceived reliability of the audit report while, contrary to the existing literature, corporate accountability had the greatest influence on the perceived level of the audit expectation gap. Several other significant interactions have been identified between the study variables. One-third of the overall effect size in relation to the perceived reliability of the audit report is attributed to interaction between the independent variables, whilst approximately one-quarter of the overall effect size in relation to the level of the audit expectation gap is attributed to interaction between the independent variables. This indicates that institutional investors configurally process decision making information when considering the influence of the selected elements of the Jordanian corporate governance code. This has policy implications for the Jordanian regulating bodies.
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Krona, Elena, and Linnea-Nofar Lechner. "Förväntningsgapet inom revision : Ur ett yrkesetiskt perspektiv." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-18789.

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Bakgrund: Begreppet förväntningsgap kan beskrivas såsom skillnaden mellan vad revisorer förväntas leverera och vad revisorer i praktiken levererar. Förväntningsgapet ses som ett problem för revisorer eftersom ju större förväntningsgapet är, desto lägre tillförlitlighet, vinstmöjlighet och anseende tillskrivs revisorers arbete. Vikten av att minska gapet har betonats och det menas att kunskapen hos allmänheten måste öka. Trots det omfattande regelverk som revisorer har att förhålla sig till samt förekomsten av standarder med ett starkt fokus på etik, har revisorers moraliska kompass blivit ifrågasatt till följd av ett flertal företagsskandaler. Vad intressenter har för förväntningar angående hur revisorer skall få handla och förhålla sig utifrån regelverket och de yrkesetiska standarderna, har föga belysts under begreppet förväntningsgapet. Det har diskuterats huruvida förväntningsgapet verkligen är ett problem och om det ens har någon praktisk betydelse om det finns en förståelse från omgivningen om vad revisorer gör eller inte. Utifrån detta väcks frågan om det finns en annan dimension av förväntningsgapet som gör att det bristande förtroendet för branschen och den ifrågasatta moraliska kompassen är befogad. Syfte: Syftet med vår undersökning är att beskriva revisorers uppfattning om revisorers handlande och förhållningssätt samt deras uppfattning om intressenters förväntningar angående hur revisorer skall få handla och förhålla sig. Vidare är syftet att jämföra uppfattningarna med regelverk och branschetiska standarder och med hjälp av normativa etikteorier samt rollteori bidra med en djupare förståelse av förväntningsgapet. Metod: Studien utgår från en kvalitativ ansats. Det insamlade materialet samlades in via semistrukturerade intervjuer med nio stycken auktoriserade revisorer. Slutsatser: Utifrån revisorers uppfattningar visar resultatet att det föreligger ett förväntningsgap, dock inte ur alla aspekter. Det existerar ett kunskapsgap. Resultatet visar även att det förekommer ett utvecklingsgap sett till en del klienter samt från politiskt håll. Det föreligger inte något markant prestationsgap ur ett etiskt perspektiv, dock uttrycks det kritik från revisorerna mot regelverket.
Background: The concept of the expectation gap can be described as the distinction between what auditors are expected to do and what they really do. The expectation gap is seen as a problem for auditors because the greater the gap of expectations is, the lower the reliability, profitability and reputation are attributed to the work of auditors. The importance of reducing the gap has been emphasized and many believes that the knowledge of the public must increase. Despite the extensive regulations that auditors must deal with and the existence of standards with a strong focus on ethics, the auditors’ moral compass has been questioned because of numerous corporate scandals. What kind of expectations stakeholders have regarding how auditors should be able to act and behave on the basis of the regulations and professional ethical standards, has not been elucidated under the concept of the expectation gap. It has been discussed whether the expectation gap really is a problem and even if it has any practical significance if there is an understanding from the environment about what auditors do or do not do. Based on this, the question is raised if there is another dimension of the expectation gap that justifies the lack of confidence in the industry and the contested moral compass. Purpose: The purpose of our survey is to describe auditors' perceptions on auditors' actions and attitudes, as well as their perceptions of stakeholders' expectations regarding how auditors should be able to act and behave. Furthermore, the purpose is to compare these perceptions with the current regulations and the ethical standards and with the help of normative ethics theories and role theory contribute to a deeper understanding of the expectation gap. Method: The survey is based on a qualitative approach. The collected material was gathered through semi-structured interviews with nine authorized auditors. Conclusions: Based on the auditors’ opinions, empirical evidence shows that there is an expectation gap, but not in all aspects. There is a knowledge gap. The result shows that there is also an evolution gap regarding some clients as well as from a political point of view. There is not a major performance gap from an ethical perspective, however, criticism is expressed by the auditors against the regulations.
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Al-Farah, A. R. "An investigation of an audit expectation gap concerning the use of computer assisted audit techniques in developing countries - the case of Jordanian audit firms." Thesis, University of Newcastle upon Tyne, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.536962.

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42

Albouaini, Khaled. "Contribution à la compréhension de l'Audit Expectation Gap dans le cadre d'une gouvernance d'entreprise élargie : le cas du commissariat aux comptes dans le contexte français." Pau, 2011. http://www.theses.fr/2011PAUU2004.

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Les changements du contexte de la gouvernance d'entreprise ces dernières années, en particulier suite aux différents scandales financiers débutant en 2001 avec l'affaire Enron, semblent avoir des effets importants sur le rôle de l'audit, ce mécanisme de contrôle externe tirant sa légitimité des besoins d'informations des parties prenantes concernées afin d'aider à leurs décisions. Dans ce contexte, nous analysons ici les décalages de perception pouvant exister entre, d'une part, les parties prenantes à l'audit, et, d'autre part, les commissaires aux comptes, effet appelé "Audit Expectation Gap" (AEG). Pour ce faire, nous proposons d'adopter la théorie des parties prenantes comme une approche complémentaire à la théorie de l'agence. Après une revue de la littérature en la matière, l'indépendance, la compétence, la nature, la responsabilité et la communication de l'auditeur constitue les éléments de caractérisation d'un AEG, structurant motre modèle englobant de recherche. Notre enquête auprès de commissaires aux comptes français et d'utilisateurs du rapport d'audit sur l'année 2009 montre que l'AEG se détermine, en France, principalement par la nature ambiguë du commissariat aux comptes et son périmètre de responsabilité. Cette recherche met ainsi la lumière sur les besoins de changement de la profession d'audit afin qu'elle adapte aux nombreuses mutations demandées par le contexte actuel en matière de GE. Notre étude, en appréhendant l'audit comme un mécanisme d'une GE élargie, en mettant en évidence les éléments de caractérisation des décalages de perception entre les PP des entreprises auditées et les CAC, et en proposant des voies d'évolution à la profession, permet ainsi d'apporter des éléments de réflexion aux nécessaires mutations de l'audit dans un contexte marqué par de profonds changements de nature informative, affairiste, institutionnelle, réglementaire ou normative. Elle ouvre par la suite plusieurs voies de recherches futures aux niveaux national et international
The changing framework of corporate governance within the last few years, especially which related to the financial scandals beginning with the Enron's collapse, maybe has an important effect over the auditor's role. This one is considered as one of mechanism of external control that gets his legitimacy from the information needs of stakeholders interested by it in order to take there decisions. We examine inside this framework the shifting of perceptions that may exist between the stakeholders and the auditors, phenomenon names "Audit Expectation Gap" (AEG). For this purpose, we suggest to use the stakeholders theory as a complementary to the agency theory. After the analysis of the literature on this subject, we have found that the independance, the competencies, the nature, the responsability and the communication represent the mains elements that characterize the AEG and organising our model of analysis. In testing our model on a sample of french auditors and audit report users in 2009, we have found that the AEG in France can be determined by the ambiguous nature of audit and there responsability framework. Thus, our research illustrates the need of the auditing profession in order to coherent with the different transformations in the actual context of corporate governance. Throw apprehending the audit as a mechanism of governance throw a large vision : demonstrating the elements characterizing the shifting of perceptions between stakeholders and auditors : offering some ways of evolution to the auditing profession, our research presents some thinking elements about the necessary fluctuations of audit in a context marked by deep changing in the informative, business, institutional regulatory and normative nature
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Alberius, Adam, and Martin Lundin. "Coops hållbarhetsarbete : En fallstudie om hur ett ord kan påverka organisationskulturen." Thesis, Uppsala universitet, Medier och kommunikation, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-341792.

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In the light of corporate scandals, pressure has increased on organizations to communicate information related to their corporate social responsibility (CSR). In order to keep up with the increased pressure on social commitment, organizations’ self-descriptions may be future-oriented rather than reflections of reality. The future-oriented communication may improve the organizational culture and thereby motivate staff to perform more efficiently. On the other hand, if the organization does not fulfill their CSR communication it could lead to internal skepticism. This thesis constitutes a case study of the organization Coop, comprising whether the relationship between its CSR communication and the internal perception of Coop’s CSR work in store has affected their organizational culture.   In order to answer How does Coop communicate it sustainability work through its external communication? and How does the staff perceive Coop's sustainability work? a qualitative content analysis and interviews with Coop’s staff have been conducted. The theoretical framework consists of Nils Brunsson’s (2006) theory about Organized hypocrisy, and Christensen's (1997) Autocommunication.   A conclusion that can be made from the results of this thesis, is that the image communicated from Coop (regarding their sustainability work) does not seem to be fully aligned with the staff’s perception of Coop’s sustainability work. Coop’s definition of their sustainability work had only been acknowledged by some, whereas half of the staff had individual interpretations of Coop’s sustainability work. The various definitions of sustainability among the staff led to various attitudes towards Coop’s sustainability work, which ultimately resulted in a fragmented organizational culture.
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Ringh, Adam, and Sharare Sultani. "The auditor’s role in combating money laundering : An attitude survey among Swedish auditors." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-230198.

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Background: As a tactic of combating money laundering, auditors have been introduced asguardians and enforcers of the laws, due to their insight into company affairs. However, as shownby the Finance Police, it is rare that auditors report suspicions on money-laundering activities.That is, despite the obligations imposed on the profession, their share of total number or reportfiles each year a very small fraction. Aim: When investigating the infrequent reporting by auditors, it all boils down to a seemingexpectation gap. As such, the aim of this study has been to test that hypothesis, by conducting anattitude survey among Swedish auditors, as we believe the attitude towards the obligations tohave an impact on the tendency to report. Method: The perception of auditors on their role in combating money laundering and thehypothesized expectation gap between the audit profession and the state in its legislative capacitywas explore through the use of a questionnaire sent to 68 authorized or approved auditors withinthree different categories of firms; big-four firms, second tier firms and small local firms inStockholm and Uppsala. Conclusion: We cannot with certainty draw conclusion on whether the auditors’ perceivethemselves as having an obvious preventive role in the fight money laundering due to ambiguousanswers, but there seem to exist a somewhat opposed attitude toward the suggested duty to detectmoney laundering during audits. Nevertheless, traces of an expectation gap were found in thisstudy. However, with a sample size of 20 respondents, we cannot make generalizations withoutcareful consideration. As such, the findings of this study should be regarded as indicative ratherthan definitive.
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Curto, Ana Cláudia Ferreira. "Independência na aparência : a perspetiva dos auditores e dos utentes do relatório de auditoria." Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/13161.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
Este estudo analisa as diferenças na interpretação do conceito de "independência na aparência" entre auditores e os destinatários dos relatórios de auditoria, em Portugal, com o objetivo de avaliar em que medida o auditor está à altura das expectativas dos utentes da informação. Primeiramente foi feito um breve enquadramento sobre o conceito de independência, a evolução da auditoria no decorrer dos tempos, e alguns tópicos inerentes ao tema. De modo a efetuar o estudo, foram respondidos 205 questionários, das quais 169 respostas são de Revisores Oficiais de Contas (ROCs) e 36 são docentes, representando este último uma amostra da população de destinatários dos relatórios de auditoria. Os resultados sugerem que ambos têm uma visão da independência semelhante, contudo encontraram-se algumas diferenças de interpretação entre comportamentos pelos auditores e docentes. Conclui-se, portanto, que apesar de não haver uma diferença significativa na interpretação do conceito de "independência na aparência" entre os auditores e os destinatários dos relatórios financeiros, há diferenças que é importante o auditor ter em consideração.
The current study analyzes the diferences that exist in the interpretation of the concept of "independence in appearance" between auditors and the receivers of audit reports in Portugal, with the prupose of evaluate in what extent the auditor meets the expectations of the users information. Firstly, it was made a brief backgrounder on the concept of independence, the development of audit in the course of time, and some topics relating to the theme. To meet this purpose, 205 questionnaires were answered, witch 169 answers are from Chartered Accountants and 36 from Professors, the last ones representing a sample of the population of receivers of audit reports. The results suggest that both of them have a similar vision about the independence, therefore some differences in interpretation of their behavior were found. Although there isn 't a significant difference in the interpretation of the concept "independence in appearance" between auditors and receives of financial reports, we can conclude that some differences must be analyzed.
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Olofsson, Fredrik, and Johannes Jacobson. "Förväntningsgapet : En jämförelse mellan småföretagare och investerare." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-77979.

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Sammanfattning Examensarbete, Civilekonomprogrammet, Ekonomihögskolan vid Linnéuniversitetet. Författare: Fredrik Olofsson och Johannes Jacobson Handledare: Karin Jonnergård Medbedömare: Ulf Larsson Olaison Titel: Förväntningsgapet - En jämförelse mellan småföretagare och investerare Bakgrund: Fenomenet förväntningsgapet gör sig påmint vid finansiella kriser och företagsskandaler vilket placerar revisorsyrket i hetluften. Studiet av gapet är omfattande men jämförelser av gapet mellan olika grupper av allmänheten visar på ett visst tomrum. Detta tillsammans med ett resonemang att kunskap och utbildning ligger bakom skillnader i gapet utgör bakgrund för studien. Syfte: Arbetet har som syfte att undersöka om det finns skillnader i olika aktörers förväntningsgap samt jämföra dessa med varandra för att skapa förståelse ifall olika intressenter har olika förväntningsgap och vad detta beror på. Metod: Studien använder en deduktiv ansats och en kvantitativ forskningsstrategi tillsammans med en enkätstudie för att fånga småföretagarnas svar. Data för investerarna härrör från Nilssons (2016) avhandling. De bägge gruppernas svar har ställts mot varandra för att jämföra förväntningsgapet. Slutsatser: Studien finner att ett förväntningsgapet föreligger hos både småföretagare och investerare. En jämförelse av de två grupperna visar att en skillnad i gapet föreligger där småföretagare har ett statistiskt signifikant gap som är större än investerarnas. Detta resultat är i linje med flera andra studier om småföretagare och stärker antagandet om kunskap som bidragande orsak till gapets existens. Nyckelord: Förväntningsgapet, småföretagare, investerare, jämförelse
Abstract Master thesis in Business Administration, School of Business and Economics, Linnaeus University. Authors: Fredrik Olofsson and Johannes Jacobson Supervisor: Karin Jonnergård Examiner: Ulf Larsson Olaison Title: The audit expectation gap - a comparison between small business owners and investors Background: The audit expectation gap makes itself known in times of financial crisis and corporate scandals which places auditors in the spotlight of critique. The study of the gap is extensive however comparisons of different groups of society reveals a gap in the literature. This together with an assumption that knowledge and education cause differences in the gap comprises the background for the study. Purpose: The study aims to examine differences in the audit expectation gap among small business owners and investors. Moreover, the study aims to compare the expectation gap of the two groups. Method: The study applies a deductive stance with a quantitative research strategy together with a questionnaire survey in order to collect data for the small businesses. Data for the investor group are drawn from Nilssons (2016) dissertation. The responses of the two groups have been put side by side to compare the gap. Conclusions: Results of the study find that an expectation gap exists among both small business owners and investors. A comparison of the two groups reveal differences in the gap where small business owners have a statistically significant gap that is greater than that of the investors. This result is in line with several other studies on small businesses and strengthens the assumption that knowledge is a contributing factor to the existence of an audit expectation gap. Keywords: Audit expectation gap, small businesses, investors, comparison
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47

Nilsson, Karolin, and My Fen Hau. "Den nya revisionsberättelsen : Inriktning på bedömning och förmedling av särskilt betydelsefulla områden och fortsatt drift." Thesis, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-34007.

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Den nya revisionsberättelsen framkom efter finanskrisen år 2008 till följd av ett behov att öka transparensen av revisorers bedömningar. Oberoende, kompetens och förtroende påverkar bedömningarna, vilket resulterar i en viss nivå av revisionskvalité. Tidigare var det svårt för intressenter att identifiera företagens riskområden. Därför tillkom särskilt betydelsefulla områden (SBO). Dessutom ställs det ett högre krav på rapportering av fortsatt drift vid väsentlig osäkerhet. Det finns ett förväntningsgap på grund av snedvriden bild, vilket medför att intressenter missuppfattar både revisorers bedömning och förmedling. Dessutom leder ett kommunikationsgap till svårigheter för intressenter att förstå innebörden av begrepp vid revisorers uttalande i revisionsberättelsen. Syftet med den här studien var att beskriva och skapa förståelse för revisorers bedömning enligt revisionsstandarder, samt på vilket sätt bedömning kan påverka förmedlingen av information i den nya revisionsberättelsen för börsnoterade företag. Studien utgick från forskningsfilosofin interpretivism med inriktning på hermeneutik. Tillvägagångssättet var induktiv ansats med kvalitativ forskning. Vid insamling av empiri intervjuades auktoriserade revisorer från de fyra stora revisionsbyråerna. Resultatet av den här studien visade på att kvalitetssäkring säkerställer tillfredsställande revisionskvalité. Riskområden som kommunicerades till styrelsen kan möjligen bli SBO. De här kan vara bransch- och företagsspecifika. För att besluta om uttalande avseende fortsatt drift ska förmedlas, gör revisorer en helhetsbedömning av företagets fortlevnad 12 månader framåt. Dessutom visade studiens resultat på att revisionsberättelsen inte kan minska förväntningsgapet på grund av att revision är mer komplext. Därtill, användningen av svåra facktermer i revisionsberättelsens standardtext, som revisorer inte kan förändra, underlättar inte intressenters förståelse.
The new audit report was developed after the financial crisis of 2008 due to the need to increase transparency of auditors' assessments. Independence, competence and trust affect the assessments, which result in a certain level of audit quality. Formerly, it was complicated for stakeholders to identify entities' areas of risk. Therefore, key audit matters (KAM) were introduced. Moreover, there is a higher requirement addressing going concern when there is a significant uncertainty. There is an expectation gap due to a distorted image, which results in stakeholders misinterpreting both auditors' assessment and conveyance. Furthermore, a communication gap leads to difficulties for stakeholders to understand the meaning of terms in the auditors' opinions in the audit report. The aim of this study was to describe and understand the auditors' assessment according to auditing standards, and in what way assessments may affect conveying information in the new audit report for listed companies. The study was based on the research philosophy of interpretivism with an emphasis on hermeneutics. The method was an inductive approach with qualitative research. When gathering the empirical evidence, authorized auditors from four major audit firms were interviewed. The result of this study showed that quality assurance sufficiently secures the audit quality. Areas of risk, which were taken up with the board of directors, may well possibly be KAM. These can be industry- and entity-specific. In order to determine conveyance of opinion related to going concern, auditors make a general assessment of the entity's ability to continue as a going concern for 12 months. Moreover, the result of this study presented that the audit report cannot reduce the expectation gap due to the audit being more complex. In addition, the use of complicated technical terms in standard text of the audit report, which auditors cannot change, does not ease the stakeholders' comprehension.
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48

Kristoffersson, Therese, Maria Nilsson, and Iliana Zaharieva. "Förväntningsgapet : Ett verkligt problem?" Thesis, Karlstad University, Faculty of Economic Sciences, Communication and IT, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-4536.

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Revision är en viktig del för att samhället och näringslivet ska fungera på ett tillfredställande sätt. Under flera år har avskaffandet av revisionsplikten varit ett omtalat och diskuterat ämne.

Förväntningsgapet är ett annat ämne som diskuterats och engagerat människor inom revisionen. Förväntningsgapet uppstår när företagens och dess intressenters förväntningar på revisorerna inte överensstämmer med revisorernas arbete. Detta är ett problem som uppmärksammats under de senaste åren då det uppdagats flera olika företagsskandaler. Syftet med uppsatsen är att skapa en större förståelse för revisorernas arbete och vad som menas med begreppet förväntningsgap. Författarna har för avsikt att undersöka om det existerar ett förväntningsgap, hur detta i det aktuella fallet yttrar sig och vad som då skulle kunna minska gapet. För att kunna göra detta har författarna använt sig av en kvalitativ ansats och genomfört fyra intervjuer med olika företag samt tre intervjuer med revisionsbyråer.

Förväntningsgapet framställs ofta i teorin som något problematiskt, men efter genomförd materialinsamling och analys har uppsatsens författare kommit till den slutsatsen att det gapet inte är så problematiskt, förrän det händer något kritiskt. Inte någon av de intervjuade företagsrespondenterna upplever att det finns något förväntningsgap mellan dem och dess revisorer. Revisionsbyråernas respondenter anser dock att det finns ett förväntningsgap, men att det inte är något besvärande problem.


Auditing is an important part of the functioning of the society and the business community. For several years the abolished statutory auditing has been a discussed topic. Expectation gap is another topic that has been discussed. The expectations gap arises when the business and its stakeholders' expectations of the auditor’s performance don't comply with the auditor's actual implementation of the audit. This is a problem that attracted attention in recent years when several corporate scandals occurred.

The purpose of this paper is to create a greater understanding of the work and what is meant by the term expectation gap. The authors intend to examine if there exists an expectation gap, how that in that case manifests itself and what circumstances could reduce the gap. To do this, the authors used a quantitative approach and conducted four interviews with different companies and three interviews with accounting firms.

Expectation gap is often defined in the theory as something problematic, but after the collection of empirical material and the analysis the authors come to the conclusion that the gap is not that problematic, until something critically happens. None of the interviewed companies’ respondents feel that there is an expectation gap between them and their auditors. Accounting firms’ respondents, however, believe that there is an expectation gap, but that it´s not a troublesome problem.

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49

Oliveira, Francisco Miguel Murta Brás de. "Os efeitos dos serviços distintos da auditoria na independência do auditor." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/21057.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
Os Serviços Distintos da Auditoria (non audit services - NAS) são um dos principais fatores que poderão condicionar a independência do auditor. De facto, a literatura aponta para a inexistência de um consenso sobre o tema. Se por um lado, os estudos baseados nas perceções demonstram um impacto negativo dos NAS na independência do auditor, os trabalhos baseados em outputs concluem que os NAS não afetam a independência e permitem obter níveis de qualidade de auditoria superiores. O presente estudo investiga o impacto dos NAS na independência dos auditores através de uma abordagem baseada nas perceções. Neste caso, é estudada a perceção que diferentes grupos têm sobre a independência do auditor. Deste modo, foram inquiridos dois grupos distintos (ROCs e stakeholders) de modo a testar se o tipo de NAS influencia a independência do auditor em graus diferentes e se as respostas são semelhantes entre grupos. Os resultados obtidos sugerem que existem tipos de NAS que são percecionados como mais prejudiciais à independência do auditor, indicando que os serviços de Controlo Interno e Consultoria são os que comprometem de forma mais forte a independência do auditor. Ademais, os resultados indicam que as perceções entre os dois grupos são iguais na maioria das ameaças analisadas, sugerindo que ambos os grupos vêm a situação da mesma forma. Para além disso, os resultados mostram que o peso dos honorários dos NAS no total dos honorários cobrados pelo auditor a um cliente é um fator considerado como indutor das ameaças à independência do auditor.
Non-Audit Services (NAS) are one of the main factors that influences the auditor's independence. Several studies have been done over time, but it still is not possible to reach a consensus on this matter. If, on the one hand, studies based on perceptions demonstrate a negative impact on the auditor's independence, studies based on outputs conclude that this type of services doesn't affect independence and even allows to obtain higher levels of audit quality. Thus, this study will investigate the impact that NAS through a perception-based approach. In this case, we study the perceptions different groups have on the auditor's independence. Two different groups (ROCs and stakeholders) were surveyed, with 78 responses being obtained, to test whether the type of NAS influences the auditor's independence to different degrees and whether the responses are similar between groups. The results obtained by this study show that there are, in fact, types of NAS that are perceived as more harmful to the auditor's independence, which indicates that the Internal Control and Consulting services are the ones that most compromise the auditor's independence. Furthermore, the results indicated that the perceptions between the two groups are equal, suggesting that both groups perceive the same services in the same way and that there is no evidence of the expectation gap. In addition, the results show that the weight of NAS fees in the total fees charged by the auditor to a client is a factor that was considered to induce threats to the auditor's independence.
info:eu-repo/semantics/publishedVersion
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50

Gullin, Sofia, and Ksenia Lissitsyna. "Väsentlighetsbedömning : En empirisk studie av intressenters kännedom och kunskap kring revisorers väsentlighetsbedömningar." Thesis, Linköpings universitet, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-139456.

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Introduktion: Tidigare studier har visat att intressenters förväntningar på revisionen skiljer sig från revisorernas och att ett förväntningsgap existerar. Bland de tidigare studierna som behandlar förväntningsgapet är forskningen kring revisorns väsentlighetsbedömning ytterst begränsad. Vi har inte funnit någon tidigare forskning där fokus legat på att förklara intressenters upplevda kännedom och faktiska kunskap kring ämnet, varför en sådan studie kan anses relevant att genomföra. Syfte: Syftet med denna studie är att förklara intressenters upplevda kännedom och faktiska kunskap kring revisorers väsentlighetsbedömningar. Metod: Studien utgår från en kvantitativ forskningsstrategi och en deduktiv ansats. En tvärsnittsdesign har använts och empiri har samlats in från kreditgivare, ekonomichefer och ekonomistudenter med hjälp av en enkätundersökning. Slutsats: Studiens resultat visar att det finns faktorer som kan förklara intressenters upplevda kännedom och faktiska kunskap, men att dessa två skiljer sig åt. Den enda faktorn som visar ett samband med både kännedom och kunskap är erfarenhet inom revision.
Introduction: Previous studies has shown that expectations on audit differ between stakeholders and auditors, and that expectation gap exists. Among the previous studies examining the expectation gap, there’s limited research on auditors’ materiality judgements. We have not found any previous research whose focus have been on explaining stakeholders’ familiarity and knowledge regarding the subject, justifying the relevance for such a study. Purpose: The purpose of this study is to explain stakeholders’ perceived familiarity and actual knowledge regarding auditors’ materiality judgments. Method: The study is based on a quantitative research design and a deductive approach. A cross-sectional design has been used and data from creditors, CFO’s and business students was gathered through a survey. Conclusion: The results show that there are some factors that can explain stakeholders’ perceived familiarity and actual knowledge, but it exists differences between them. The only factor that shows a relationship with both familiarity and knowledge is experience from audit.
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