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Статті в журналах з теми "Expectation gap"
Nazri Fadzly, Mohamed, and Zauwiyah Ahmad. "Audit expectation gap." Managerial Auditing Journal 19, no. 7 (September 2004): 897–915. http://dx.doi.org/10.1108/02686900410549420.
Повний текст джерелаHardy, Les. "The Expectation Gap." Critical Perspectives on Accounting 14, no. 3 (April 2003): 352. http://dx.doi.org/10.1006/cpac.2002.0600.
Повний текст джерелаSalehi, Mahdi. "Quantifying Audit Expectation Gap: A New approach to Measuring Expectation Gap." Zagreb International Review of Economics and Business 19, no. 1 (May 1, 2016): 25–44. http://dx.doi.org/10.1515/zireb-2016-0002.
Повний текст джерелаLee, Teck Heang, and Azham Md Ali. "AUDIT EXPECTATION GAP: CAUSES AND POSSIBLE SOLUTIPONS." Indonesian Management and Accounting Research 8, no. 1 (January 2, 2009): 1–19. http://dx.doi.org/10.25105/imar.v8i1.1199.
Повний текст джерелаTrauth, Eileen M., Douglas W. Farwell, and Denis Lee. "The IS Expectation Gap: Industry Expectations versus Academic Preparation." MIS Quarterly 17, no. 3 (September 1993): 293. http://dx.doi.org/10.2307/249773.
Повний текст джерелаvon Meyer-Höfer, Marie, Sina Nitzko, and Achim Spiller. "Is there an expectation gap? Consumers’ expectations towards organic." British Food Journal 117, no. 5 (May 5, 2015): 1527–46. http://dx.doi.org/10.1108/bfj-07-2014-0252.
Повний текст джерелаGREENBAUM, LARRY. "The Great Expectation Gap." Internal Medicine News 45, no. 5 (March 2012): 19. http://dx.doi.org/10.1016/s1097-8690(12)70237-8.
Повний текст джерелаBudiarto, Adelia Yulma. "Audit Expectation Gap Debates: To What Extent Audit Expectation Gap Defence Auditors?" Business Economic, Communication, and Social Sciences (BECOSS) Journal 4, no. 1 (February 1, 2022): 47–57. http://dx.doi.org/10.21512/becossjournal.v4i1.7790.
Повний текст джерелаKaiser, Timo Pascal. "Can Social Interaction Based Expectations Create the Characteristics of the Business Cycle?" Applied Economics Quarterly: Volume 64, Issue 4 64, no. 4 (December 1, 2018): 325–50. http://dx.doi.org/10.3790/aeq.64.4.325.
Повний текст джерелаKuncoro, Haryo. "Central Bank Communication and Policy Interest Rate." International Journal of Financial Research 12, no. 1 (December 25, 2020): 76. http://dx.doi.org/10.5430/ijfr.v12n1p76.
Повний текст джерелаДисертації з теми "Expectation gap"
Tekleab, Ermias Estifanos. "The audit expectation gap in Eritrea." Master's thesis, University of Cape Town, 2005. http://hdl.handle.net/11427/5622.
Повний текст джерелаÖzkaya, Yücel. "Risikoorientierte Anlagefondsrevision : Konzepte zur Reduktion des Expectation Gap /." [S.l.] : [s.n.], 2001. http://aleph.unisg.ch/hsgscan/hm00047797.pdf.
Повний текст джерелаMadsen, 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.
Повний текст джерелаMenezes, 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.
Повний текст джерелаA 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.
Повний текст джерелаDopitová, 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.
Повний текст джерелаSterzeck, 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/.
Повний текст джерелаThe 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.
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.
Повний текст джерелаThesis (PhD)--University of Pretoria, 2013.
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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.
Повний текст джерелаKuroiwa, Kelly J. "The gender-gap in educational expectations." Virtual Press, 2002. http://liblink.bsu.edu/uhtbin/catkey/1236374.
Повний текст джерелаDepartment of Sociology
Книги з теми "Expectation gap"
American Institute of Certified Public Accountants. Private Companies Practice Section. and Expectation Gap Roundtable (1992 : Charleston, S.C.), eds. The Expectation gap standards: Progress, implementation issues, research opportunities. New York, NY: American Institute of Certified Public Accountants, 1993.
Знайти повний текст джерелаTweedie, D. P. Challenges facing the auditor: Professional fouls and the expectation gap. Cardiff: University College Cardiff, 1987.
Знайти повний текст джерелаNnamani, Chimaroke. Gap crisis in transition democracy and the challenges of a proper expectation framework. [Nigeria: s.n., 2003.
Знайти повний текст джерелаScotland, 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.
Знайти повний текст джерелаFrancis, Graham. Is there an expectation gap of mathematical skills between accounting education and practice? Milton Keynes: Open University Business School, 1998.
Знайти повний текст джерелаLongo, 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.
Знайти повний текст джерелаMitchell, Catherine. Contract law and contract practice: Bridging the gap between legal reasoning and commercial expectation. Oxford, United Kingdom: Hart Publishing, 2013.
Знайти повний текст джерелаReynolds, Thomas G. Expectations gap in auditing standards. [s.l: The Author], 1995.
Знайти повний текст джерелаPiger, Jeremy Max. Inflation: Do expectations trump the gap? St. Louis, Mo.]: Federal Reserve Bank of St. Louis, 2006.
Знайти повний текст джерелаHumphrey, Christopher. The audit expectations gap in the United Kingdom. London: Research Board, Institute of Chartered Accountants in England and Wales, 1992.
Знайти повний текст джерелаЧастини книг з теми "Expectation gap"
Nickson, Ray, and Alice Neikirk. "Reducing the Expectation Gap." In Managing Transitional Justice, 171–222. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-77782-5_7.
Повний текст джерелаKrambia-Kapardis, Maria, Salomi Dimitriou, and Ioanna Stylianou. "Disentangling the Expectation Gap for Compliance Officers." In Financial Compliance, 205–68. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-14511-8_9.
Повний текст джерелаRosén, Julia, Jessica Lindblom, and Erik Billing. "The Social Robot Expectation Gap Evaluation Framework." In Human-Computer Interaction. Technological Innovation, 590–610. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-05409-9_43.
Повний текст джерелаMio, Chiara, and Marco Fasan. "IR: The Big Promise and the Expectation Gap." In Integrated Reporting, 287–300. London: Palgrave Macmillan UK, 2016. http://dx.doi.org/10.1057/978-1-137-55149-8_15.
Повний текст джерелаLai, 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.
Повний текст джерелаCasolari, 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.
Повний текст джерелаHalbrügge, Stephanie, Lars Wederhake, and Linda Wolf. "Reducing the Expectation-Performance Gap in EV Fast Charging by Managing Service Performance." In Exploring Service Science, 47–61. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-38724-2_4.
Повний текст джерелаPócza, 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.
Повний текст джерелаKoshi, Rikuto, and 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.
Повний текст джерелаNg, 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.
Повний текст джерелаТези доповідей конференцій з теми "Expectation gap"
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.
Повний текст джерелаYuan, Xiu-e., and Ying Liu. "Causes and Control of Dynamic Audit Expectation Gap." In 3d International Conference on Applied Social Science Research (ICASSR 2015). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icassr-15.2016.116.
Повний текст джерелаAmor, 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.
Повний текст джерелаBashir, 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.
Повний текст джерелаKuhnert, Barbara, Marco Ragni, and Felix Lindner. "The gap between human's attitude towards robots in general and human's expectation of an ideal everyday life robot." In 2017 26th IEEE International Symposium on Robot and Human Interactive Communication (RO-MAN). IEEE, 2017. http://dx.doi.org/10.1109/roman.2017.8172441.
Повний текст джерелаYanagisawa, 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.
Повний текст джерелаTaylor, Sue, Mary Ryan, and Leonie Elphinstone. "SAVING THE WORLD ON A SHOESTRING: UTILISING COHORT DIVERSITY AND ENHANCED TECHNOLOGY TO BRIDGE THE HIGHER EDUCATION EXPECTATION GAP." In 14th annual International Conference of Education, Research and Innovation. IATED, 2021. http://dx.doi.org/10.21125/iceri.2021.1117.
Повний текст джерелаAhmad, Syahiran, Sameh Musleh, and 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.
Повний текст джерелаZhou, Yong, Nazmul Islam, Cheng-Chang (Sam) Pan, and 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.
Повний текст джерелаMohamad Zaki, Nur Amalina, Zuha Rosufila Abu Hasan, Safiek Mokhlis, Shahriman Abdul Hamid, and 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.
Повний текст джерелаЗвіти організацій з теми "Expectation gap"
Uche, Chidi, Zita Ekeocha, Stephen Robert Byrn, and Kari L. Clase. Retrospective Study of Inspectors Competency in the Act of Writing GMP Inspection Report. Purdue University, December 2021. http://dx.doi.org/10.5703/1288284317445.
Повний текст джерелаPiger, Jeremy M., and 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.
Повний текст джерелаD’Acunto, Francesco, Ulrike Malmendier, and Michael Weber. Gender Roles and the Gender Expectations Gap. Cambridge, MA: National Bureau of Economic Research, March 2020. http://dx.doi.org/10.3386/w26837.
Повний текст джерелаFiglio, David. Names, Expectations and the Black-White Test Score Gap. Cambridge, MA: National Bureau of Economic Research, March 2005. http://dx.doi.org/10.3386/w11195.
Повний текст джерелаВеликодна, 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.
Повний текст джерелаAlbanesi, Stefania, and Claudia Olivetti. Home Production, Market Production and the Gender Wage Gap: Incentives and Expectations. Cambridge, MA: National Bureau of Economic Research, May 2006. http://dx.doi.org/10.3386/w12212.
Повний текст джерелаBlau, Francine. Career Plans and Expectations of Young Women and Men: The Earnings Gap and Labor Force Participation. Cambridge, MA: National Bureau of Economic Research, September 1990. http://dx.doi.org/10.3386/w3445.
Повний текст джерелаBaker, James E. A DPA for the 21st Century. Center for Security and Emerging Technology, April 2021. http://dx.doi.org/10.51593/20190021.
Повний текст джерелаThomas, Sandy, Peter Gregory, Sarah O’Brien, Catriona McCallion, Ben Goodall, Chun-Han Chan, and Paul Nunn. Rapid Evidence Review 1 on the Critical Appraisal of Third-Party Evidence. Food Standards Agency, June 2021. http://dx.doi.org/10.46756/sci.fsa.elm525.
Повний текст джерелаMonasterolo, Irene, María J. Nieto, and 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, February 2023. http://dx.doi.org/10.53479/29533.
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