Bibliografie tematiche / Expectation gap

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Letteratura scientifica selezionata sul tema "Expectation gap"

Autore: Grafiati
Pubblicato: 4 giugno 2021
Ultima modifica: 20 febbraio 2023

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Articoli di riviste sul tema "Expectation gap"

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Nazri Fadzly, Mohamed, e Zauwiyah Ahmad. "Audit expectation gap". Managerial Auditing Journal 19, n. 7 (settembre 2004): 897–915. http://dx.doi.org/10.1108/02686900410549420.

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Hardy, Les. "The Expectation Gap". Critical Perspectives on Accounting 14, n. 3 (aprile 2003): 352. http://dx.doi.org/10.1006/cpac.2002.0600.

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Salehi, Mahdi. "Quantifying Audit Expectation Gap: A New approach to Measuring Expectation Gap". Zagreb International Review of Economics and Business 19, n. 1 (1 maggio 2016): 25–44. http://dx.doi.org/10.1515/zireb-2016-0002.

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Abstract The main objective of the study is at first identifying the expectation gap about audit responsibility and the second quantifying the expectation gap in Iran. In order to collecting data, a questionnaire designed and developed between auditors and investors. Collected data analyzed by employing non-parametric statistics test. The results show that there is expectation gap between auditors and investors in Iran. The current study employed a new approach in the world in order to quantifying the expectation gap. It gives the more strength to other researchers in order to measuring audit expectation gap in the world.
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Lee, Teck Heang, e Azham Md Ali. "AUDIT EXPECTATION GAP: CAUSES AND POSSIBLE SOLUTIPONS". Indonesian Management and Accounting Research 8, n. 1 (2 gennaio 2009): 1–19. http://dx.doi.org/10.25105/imar.v8i1.1199.

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The auditing profession believes the increase of litigation and criticism against the auditors can be contributed to the audit expectation gap. The audit expectation gap is defined as the difference between what the public expects from an audit and what audit profession accepts the audit objective to be. The audit expectation gap is critical to the auditing profession because the greater the unfulfilled expectations from the public, the lower is the credibility, earning potential and prestige associated with the work of auditors. The objectives of the paper are two-fold. Firstly, it attempts to uncover the causes of an audit expectation gap. Secondly, it reviews the possible solutions in narrowing the gap. This paper aims to provide an insight into issues of the audit expectation gap which in turn enable the audit profession and the profession's regulatory bodies to take effective steps in narrowing the audit expectation gap.
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Trauth, Eileen M., Douglas W. Farwell e Denis Lee. "The IS Expectation Gap: Industry Expectations versus Academic Preparation". MIS Quarterly 17, n. 3 (settembre 1993): 293. http://dx.doi.org/10.2307/249773.

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von Meyer-Höfer, Marie, Sina Nitzko e Achim Spiller. "Is there an expectation gap? Consumers’ expectations towards organic". British Food Journal 117, n. 5 (5 maggio 2015): 1527–46. http://dx.doi.org/10.1108/bfj-07-2014-0252.

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Purpose – While the European organic regulation exists since more than 20 years consumers still do not seem to know what to expect from European Union (EU) labelled organic food. The purpose of this paper is to examine consumer expectations towards organic food in mature and emerging EU organic food markets. Design/methodology/approach – Online consumer survey data (n=1,180; 2011) from Germany, the UK, Spain, and the Czech Republic are used to analyse the question: “Which criteria would you expect of an organic food product labelled with the EU-organic label?”. In total, 23 items including organic production criteria according to EC 834/07 and unregulated food quality criteria are tested. Mean value analysis and exploratory factor analysis are performed. Findings – Consumers expect organic food to be free from chemical pesticides and mineral fertilisers. In total, two factors affect consumers’ expectations: naturalness of organic food products; additional sustainability aspects like, e.g. resource saving. However, several differences between the analysed countries exist. Although there does not seem to be a big gap between what consumers expect from organic food and what EU organic labelled products fulfil, some attributes might not mean the same to each consumer which could be a source of consumer disappointment. Practical implications – Consequently policy makers as well as market actors should take this risk seriously and use terms like “naturalness” only with great caution when promoting organic food. Originality/value – Further cross-country studies focusing on consumer expectations towards organic food are still needed, because until today only few studies deal with consumer and marketing issues in EU countries with different organic market development.
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GREENBAUM, LARRY. "The Great Expectation Gap". Internal Medicine News 45, n. 5 (marzo 2012): 19. http://dx.doi.org/10.1016/s1097-8690(12)70237-8.

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Budiarto, Adelia Yulma. "Audit Expectation Gap Debates: To What Extent Audit Expectation Gap Defence Auditors?" Business Economic, Communication, and Social Sciences (BECOSS) Journal 4, n. 1 (1 febbraio 2022): 47–57. http://dx.doi.org/10.21512/becossjournal.v4i1.7790.

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The research aimed to unpack the debate of the audit expectation gap that occurs between the audit profession and the general public. This qualitative research intended to revisit what shapes audit objectives and their difficulties by drawing upon prominent academic debates and publicly available reports. This research argues that the concept of the audit expectation gap is two-fold. At first, the gap has been seen as destruction for the audit profession. However, to a certain extent, the gap is useful for auditors' defence mechanisms from critics, though auditors have to be alert that the gap might turn into an offensive medium and fuel the criticism. To illustrate this contention, this research argues the following. Firstly, the series of accounting scandals, changes of auditing standards towards fraud, and the phenomenon of audit explosion are giving more autonomy for auditors to protect the professions' best interest. Secondly, the issue of audit independence and conflict of interest is favourable for auditors to sustain the gap and maintain the monopoly of the audit business. Instead of being left behind, auditors earned public legitimacy because they manage to build a distinctive image as an expert who was able to work for the greater public interest in a complex, uncertain, conflicted, and stressful working environment. Thirdly, public demand for transparency is hurting audit professions because it increases public mistrust and might reveal audit confidentiality. It even fuels criticism further because auditors have communication difficulties.
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Kaiser, Timo Pascal. "Can Social Interaction Based Expectations Create the Characteristics of the Business Cycle?" Applied Economics Quarterly: Volume 64, Issue 4 64, n. 4 (1 dicembre 2018): 325–50. http://dx.doi.org/10.3790/aeq.64.4.325.

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Abstract This paper introduces social-interaction based expectations in a New Keynesian frame and compares the characteristics with that of the standard rational expectation model. Agents in this model are connected with each other and build their rational expectation on their neighborhood’s opinions and recent economic developments. Instead of precise forecast they use rule of thumbs which reflect whether they assume a positive or a negative future. As result an endogenous business cycle arises. The autocorrelation of the output gap is much larger than in a model with rational expectation and two-way causality from output gap to expectation about output gap arises while kurtosis decreases and correlation between inflation and output gap is quite negative. The use of different networks changes the characteristics of the model. Situations where people trust much more their social network than economic developments can lead to continual recession, boom, inflation or deflation. JEL classifications: E10, E32, E71 Keywords: Rational expectations, non linear dynamics, animal spirit
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Kuncoro, Haryo. "Central Bank Communication and Policy Interest Rate". International Journal of Financial Research 12, n. 1 (25 dicembre 2020): 76. http://dx.doi.org/10.5430/ijfr.v12n1p76.

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Central bank communications play an important role in the monetary policy. In the inflation-targeting frameworks, central bank communications might guide public to shape inflation expectations and then determine actual inflation rates through which the policy interest rates policy would manage them. This paper studied the impact and central bank monetary policy communications on the policy interest rate. Unlike other studies, this paper uses two stages. First, we estimate the impact of central bank communication on the inflation expectation gap. Second, we use the estimated value of inflation expectation gap to predict the policy interest rate. The study found evidence that economic agents analyse the Governor Board of Central Bank of Indonesia meeting decisions every month to shape their inflation expectation. Therefore, the difference between inflation expectation and actual inflation tends to narrow. The inflation expectation gap affects the policy interest rates in Indonesia. In other words, the policy interest rates can control the inflation rate and anchor expectations as required by the inflation-targeting framework.
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Più fonti

Tesi sul tema "Expectation gap"

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

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

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

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

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Mestrado em Ciências Empresariais
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.
info:eu-repo/semantics/publishedVersion
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Nordenson, Malin, e Niclas Lehmann. "Mind the Gap : A study of the student-audit expectation gap and factors affecting it". Thesis, Stockholms universitet, Företagsekonomiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-115035.

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

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The thesis deals with the public expectations in relation to external audit and especially the difference of these expectations from how auditors themselves percieve their role (so called expectation gap). First, it briefly outlines the origin, development and the role of external audit. The following chapters describe how the non-professional public understands audit, what are the causes of unreasonable expectations and to which areas they are most often related. Finally, the consequences arising from the existence of unreasonable expectations (or expectation gap) are reviewed and ways how to eliminate or at least reduce these expectations (expectation gap) are discussed.
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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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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
unrestricted
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Parvaiz, Gohar. "Skills expectation-performance gap : a study of Pakistan's accounting education". Thesis, Brunel University, 2014. http://bura.brunel.ac.uk/handle/2438/8768.

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

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

Libri sul tema "Expectation gap"

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

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

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

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

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

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

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

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

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

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Humphrey, Christopher. The audit expectations gap in the United Kingdom. London: Research Board, Institute of Chartered Accountants in England and Wales, 1992.

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Capitoli di libri sul tema "Expectation gap"

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

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

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

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

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

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

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Halbrügge, Stephanie, Lars Wederhake e Linda Wolf. "Reducing the Expectation-Performance Gap in EV Fast Charging by Managing Service Performance". In Exploring Service Science, 47–61. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-38724-2_4.

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

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Koshi, Rikuto, e Yumi Asahi. "The Effect of the Gap Between Expectation and Satisfaction on Corporate Brand Value". In Human Interface and the Management of Information: Visual and Information Design, 12–21. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-06424-1_2.

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

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AbstractAfter a relatively low level of survival and comfort, additional consumption does not increase happiness significantly, especially at the social level. At the individual level, people want more due to the relative competition effect which cancels out at the social level. In addition, the adaptation effects and environmental disruption effects also work to limit the contributions of higher consumption and enlarge the gap between expectation and actuality.
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Atti di convegni sul tema "Expectation gap"

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

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

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

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

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Kuhnert, Barbara, Marco Ragni e Felix Lindner. "The gap between human's attitude towards robots in general and human's expectation of an ideal everyday life robot". In 2017 26th IEEE International Symposium on Robot and Human Interactive Communication (RO-MAN). IEEE, 2017. http://dx.doi.org/10.1109/roman.2017.8172441.

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

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Human perception of sensory stimuli is affected by prior prediction of the sensory experience. For example, perception of weight of an object changes depending on weight predicted with size of the object appearance. We call such psychological phenomena expectation effect. The expectation effect is a key factor to explain a gap between physical variables and their perceptions. In this paper, we propose a novel computational model of human perception involving the expectation effect. We hypothesized that perceived physical variable was estimated using a Bayesian integration of prior prediction and sensory likelihood of a physical variable. We applied efficient coding hypothesis to form a shape of sensory likelihood. We formalized the expectation effect as a function of three factors: expectation error (difference between predicted and actual physical variables), prediction uncertainty (variance of prior distributions), and external noise (variance of noise distributions convolved with likelihood). Using the model, we conducted computer simulations to analyze the behavior of two opposite patterns of expectation effect, that is, assimilation and contrast. The results of the simulation revealed that 1) the pattern of expectation effect shifted from assimilation to contrast as the prediction error increased, 2) uncertainty decreased the extent of the expectation effect, 3) and external noise increased the assimilation.
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Taylor, Sue, Mary Ryan e Leonie Elphinstone. "SAVING THE WORLD ON A SHOESTRING: UTILISING COHORT DIVERSITY AND ENHANCED TECHNOLOGY TO BRIDGE THE HIGHER EDUCATION EXPECTATION GAP". In 14th annual International Conference of Education, Research and Innovation. IATED, 2021. http://dx.doi.org/10.21125/iceri.2021.1117.

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Ahmad, Syahiran, Sameh Musleh e Rosdiadee Nordin. "The Gap between Expectation & Reality: Long Term Evolution (LTE) & Third Generation (3G) Network Performance in Campus with Test Mobile System (TEMS)". In 2015 9th Asia Modelling Symposium (AMS). IEEE, 2015. http://dx.doi.org/10.1109/ams.2015.34.

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Zhou, Yong, Nazmul Islam, Cheng-Chang (Sam) Pan e Sanjay Kumar. "Shorten the Math Gap for Pre-Engineering Students With Intensive Summer Bridge Program". In ASME 2014 International Mechanical Engineering Congress and Exposition. American Society of Mechanical Engineers, 2014. http://dx.doi.org/10.1115/imece2014-40249.

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Engineering Summer Bridge (ESB) program at the University of Texas at Brownsville (UTB) is designed to prepare the engineering freshmen intellectually for an early introduction to the engineering culture and mathematics and science expectation. The program curriculum and content were specifically designed to prepare underrepresented Hispanic students for their success in the coming science and engineering study at UT-Brownsville. More than 92% of the targeted students are underrepresented Hispanic, and English is the second language for 86% of them. Most of these targeted students are academically below the top 10% in their high school graduating classes due to the pre-selection of TOP10 Texas House Bill. The ESB program at UTB cultivates a diverse community of engineering and pre-engineering students and intensively enhances their mathematics preparation in Pre-Calculus and College Algebra. Statistics data from 2012 and 2013 ESB program indicates that more than 81% of the participants in both years did not take Pre-Calculus in high school. Another finding is that 71% of the ESB participants with at least an attendance rate of 50% earned a grade higher than a “B” in their Calculus I class later on, while only 43% from the group with an attendance rate lower than 50% earned a grade higher than a “B” in the Calculus I class. Students seem more successful in their Calculus I study if they attend the classes more frequently. It is also found the early contact with engineering faculty through Summer Bridge Programs, together with an early and longer engineering orientation seminar during the program, are successful ways to assist in the retention of engineering freshman [1–2].
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Mohamad Zaki, Nur Amalina, Zuha Rosufila Abu Hasan, Safiek Mokhlis, Shahriman Abdul Hamid e Mohd Saiful Izwaan Saadon. "AN EXPLORATORY STUDY OF THE USAGE OF ELECTRONIC PLATFORM FOR CONSERVATION MARKETING AMONG EDUCATION ENVIRONMENTAL CENTRES (EEC) IN MALAYSIA". In GLOBAL TOURISM CONFERENCE 2021. PENERBIT UMT, 2021. http://dx.doi.org/10.46754/gtc.2021.11.015.

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With limited funding, conservationists are far from able to assist all threatened species. Even though online marketing has been increasingly used by conservationists to raise funds and awareness on the need to reduce biodiversity loss, the major issue is reaching the target audience and influencing their behaviour, especially if the target audience is a profit-making entity. To date, a comprehensive theoretical investigation on online conservation marketing pertaining business expectation, preferences, experience and satisfaction is still in its infancy and remains unanswered. Therefore, to fulfil this gap, this qualitative study is executed, in which 19 in-depth interviews was adopted until data saturation is achieved. The participants are those who worked in relationship marketing field and have experienced online conservation marketing activities. The study explores and profiles the experiences and satisfaction of businesses based on their previous online conservation marketing and the expectation and preferences of businesses for future online conservation marketing. Based on the research findings, even before the first Covid-19 outbreak in Malaysia, many businesses in the country were involved in at least one online conservation marketing strategy with an Environmental Education Centre (EEC) and many were satisfied with the EEC online marketing strategies and services. However, most businesses have less expectations and low preferences towards the future online conservation marketing by the EEC. This study assists conservation organisations in retaining the financial support from businesses and enhancing public conservation awareness through businesses. This study is aligned with Malaysia National Key Economic Areas (NKEA) no 4, under Entry Point Project 4 (EPP 4) and also NKEA no 6, under EPP 12.
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Rapporti di organizzazioni sul tema "Expectation gap"

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Uche, Chidi, Zita Ekeocha, Stephen Robert Byrn e Kari L. Clase. Retrospective Study of Inspectors Competency in the Act of Writing GMP Inspection Report. Purdue University, dicembre 2021. http://dx.doi.org/10.5703/1288284317445.

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The research was a retrospective study of twenty-five Good Manufacturing Practice (GMP) inspection reports (from March 2017 through to December 2018) of a national medicine regulatory agency, drug Inspectorate, in West Africa, designed to assess the inspectors’ expertise in the act of inspection report writing. The investigation examined a paper-based tool of thirteen pre-registration Inspection reports and twelve GMP reassessment reports written prior and following an intervention program by external GMP trainers to enhance inspectors’ skill in pharmaceutical cGMP inspection. The study made use of quantitative analysis to investigate each team’s expertise in the act of writing GMP inspection report. Likewise, each report’s compliance with the requirements of three regulatory standards on GMP inspection report writing was ascertained. Impact of intervention program on lead inspectors’ competence was assessed. Lastly, gap in each team writing effectiveness, and lead inspectors’ abilities to deliver an effective report were determined. The results showed one of the inspection team (4.0%) wrote an excellent report. Two (8.0%) of the twenty-five inspection teams penned good inspection reports. Eleven (44.0%) teams drafted needs improvement reports and the remaining eleven teams (44.0%) prepared unacceptable reports. The excellent report and the two good reports had report format that meet expectation. One (50.0%) of the good reports showed the authors possess excellent knowledge of cGMP technical areas. The remain good report (50.0%) revealed the writers’ knowledge.as good. The excellent report showed the authors displayed partial mastery in the use of objective evidence while the two good reports disclosed theirs as having partial and evolving abilities. One of the teams (50.0%) that wrote good reports displayed good use of third person narrative past tense in report writing whereas the other team used the same tense and voice excellently. Generally, a sort of marginal level of performance was prominent among the inspection teams. A gap, if not tackled, will slow down regulatory process through increase report review, litigations that query report factual accuracy (AIHO, 2017) and delay in issuance of marketing authorization. In conclusion, trainings on quality attributes, such as technical content (Quality Management System (QMS) and Site), the use of objective evidence, assignment of risk levels to GMP violations and citing of applicable laws, regulation and guidelines that substantiate GMP observations, were recommended, to enhance knowledge sharing and regulators’ performance in the act of writing inspection report.
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Piger, Jeremy M., e Robert H. Rasche. Inflation: Do Expectations Trump the Gap? Federal Reserve Bank of St. Louis, 2006. http://dx.doi.org/10.20955/wp.2006.013.

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D’Acunto, Francesco, Ulrike Malmendier e Michael Weber. Gender Roles and the Gender Expectations Gap. Cambridge, MA: National Bureau of Economic Research, marzo 2020. http://dx.doi.org/10.3386/w26837.

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Figlio, David. Names, Expectations and the Black-White Test Score Gap. Cambridge, MA: National Bureau of Economic Research, marzo 2005. http://dx.doi.org/10.3386/w11195.

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Великодна, Мар’яна Сергіївна. Psychoanalytic Study on Psychological Features of Young Men «Millionaires» in Modern Provincial Ukraine. Theory and Practice of Modern Psychology, 2020. http://dx.doi.org/10.31812/123456789/3873.

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The article is based on three cases of private psychoanalytic work with successful businessmen from central and northern parts of Ukraine. The research methodology was psychoanalytic theories devoted to the unconscious meanings of money and the role of money in the psychoanalytic setting, including object theory, drive theory, psychosexual development theory, narcissism theory, Oedipus complex, transference and resistance. What presents the interest of this study are the cases when those who grew up in poverty finally obtains such a desired object — money, wealth, however, something unconscious hinders this person to get satisfied by it and even to admit obtaining it. The presented clinical work was conducted as classic psychoanalysis in person with different duration: 5, 10 and 46 months. Men were asked to tell whatever comes to mind: thoughts, memories, dreams, phantasies, feelings etc. The role of psychoanalyst was to hear specific connections between patient’s stories and to analyze them together with the patient. The cases presented highlight several psychological features of young men «millionaires» who suffer from their own success. 1. Sensitivity to Father’s (real or symbolic) acceptance of their business and financial success. 2. Activation of unconscious Oedipus complex and Complex of castration because of the risk to dethrone the Father in reality, with experiences of guilt, fear and expectation of punishment. 3. Projection of their own envy, hate, wish to avenge and killing phantasies into external objects (friends, partners, psychoanalyst) with building individual defensive strategies from them. These psychological features were associated not only with suffering and psychopathological symptoms but also with impossibility to continue business development. In addition, the cases analyzed in the article show some difficulties in building business connected with the generations gap. Fathers from the USSR or the 90s teach their sons to act in the way that is not relevant for successful careers nowadays. This latent or manifested struggle between generations may be an important factor in abovementioned psychological features.
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Albanesi, Stefania, e Claudia Olivetti. Home Production, Market Production and the Gender Wage Gap: Incentives and Expectations. Cambridge, MA: National Bureau of Economic Research, maggio 2006. http://dx.doi.org/10.3386/w12212.

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Blau, Francine. Career Plans and Expectations of Young Women and Men: The Earnings Gap and Labor Force Participation. Cambridge, MA: National Bureau of Economic Research, settembre 1990. http://dx.doi.org/10.3386/w3445.

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Baker, James E. A DPA for the 21st Century. Center for Security and Emerging Technology, aprile 2021. http://dx.doi.org/10.51593/20190021.

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The Defense Production Act can be an effective tool to bring U.S. industrial might to bear on broader national security challenges, including those in technology. If updated and used to its full effect, the DPA could be leveraged to encourage development and governance of artificial intelligence. And debate about the DPA’s use for AI purposes can serve to shape and condition expectations about the role the law’s authorities should or could play, as well as to identify essential legislative gaps.
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Thomas, Sandy, Peter Gregory, Sarah O’Brien, Catriona McCallion, Ben Goodall, Chun-Han Chan e Paul Nunn. Rapid Evidence Review 1 on the Critical Appraisal of Third-Party Evidence. Food Standards Agency, giugno 2021. http://dx.doi.org/10.46756/sci.fsa.elm525.

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The Food Standards Agency (FSA) always seeks to ensure that itsrecommendations are made on the best-available evidence. Following a request from the FSA Chair, the Science Council have sought to provide a framework that can guide those seeking to submit uncommissioned evidence to the FSA on its scientific principles and standards.The Science Councils proposed framework is based on the principles of quality, trustand robustness. By being transparent about the FSA’s minimal expectations, we aim to help those who wish to submit evidence, typically in an effort to fill a perceived evidence gap orchange a relevant policy or legislation. The framework also seeks to provides assurance to others on the processes in place within the FSA to assess evidence it receives.When the FSA receives evidence, it will: be transparent about how the evidence is assessed and used to develop its evidence base, policy recommendations and risk communication; assess evidence in its proper context using the principles of quality, trust and robustness; seek to minimise bias in its assessments of evidence by using professional protocols, its SACs, peer review and/or multi-disciplinary teams be open and transparent about the conclusions it has reached about any evidence submitted to it.
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Monasterolo, Irene, María J. Nieto e Edo Schets. The good, the bad and the hot house world: conceptual underpinnings of the NGFS scenarios and suggestions for improvement. Madrid: Banco de España, febbraio 2023. http://dx.doi.org/10.53479/29533.

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Climate mitigation scenarios are an essential tool for analyzing the macroeconomic and financial implications of climate change (physical risk), and how the transition to a low-carbon economy could unfold (transition risk). The Network for Greening the Financial System (NGFS) has co-developed a set of climate mitigation scenarios for climate financial risk assessment. Despite the important role that these scenarios play in climate stress tests, the understanding of their main characteristics and limitations is still poor. In this paper, we contribute to filling this gap by focusing on the following issues: comparison of the process-based Integrated Assessment Models (IAMs) used by the NGFS with alternative models; the role of Representative Concentration Pathways (RCPs) and Shared Socioeconomic Pathways (SSPs) in shaping the scenario narratives, and their shortcomings; the interpretation and sensitivities of carbon price pathways; and, comparison with other climate mitigation scenarios. We then draw lessons on how to increase the relevance of the NGFS scenarios. These include updating the SSP narratives; considering the potential trade-offs between different types of climate policies; assessing acute physical risks and their compounding; integrating physical risks within transition scenarios; and, taking into account the role of the financial sector and investors’ expectations.
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