Results 211 to 220 of about 72,761 (265)
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Managerial Auditing Journal, 2004
Based on the studies by Schelluch and Best et al., this study aims to investigate the existence of an audit expectation gap in Malaysia. The main motivation comes from the lack of research on the issue since the Enron and Andersen debacles. Besides, the Malaysian accounting environment has significantly improved since the 1998s reform, with the passing
Mohamed Nazri Fadzly, Zauwiyah Ahmad
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Based on the studies by Schelluch and Best et al., this study aims to investigate the existence of an audit expectation gap in Malaysia. The main motivation comes from the lack of research on the issue since the Enron and Andersen debacles. Besides, the Malaysian accounting environment has significantly improved since the 1998s reform, with the passing
Mohamed Nazri Fadzly, Zauwiyah Ahmad
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Journal of Corporate Accounting & Finance, 2009
AbstractThe term expectations gap describes the difference between investors' ideas of a financial statement audit and what standards actually require. Despite many changes in auditing standards, investors still misunderstand the auditor's report. © 2009 Wiley Periodicals, Inc.
Denise Dickins, Julia L. Higgs
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AbstractThe term expectations gap describes the difference between investors' ideas of a financial statement audit and what standards actually require. Despite many changes in auditing standards, investors still misunderstand the auditor's report. © 2009 Wiley Periodicals, Inc.
Denise Dickins, Julia L. Higgs
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The expectation gap in auditing
Managerial Auditing Journal, 1998There is concern that auditors and the public hold different beliefs about the auditors’ duties and responsibilities and the messages conveyed by audit reports. In recent years, some spectacular and well‐publicised corporate collapses and the subsequent implication of the reporting auditors have highlighted the audit expectation gap. Apparently, public
Hian Chye Koh, E‐Sah Woo
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The Expectations Gap: Two Remedies Investigated
SSRN Electronic Journal, 2012In this paper, we test the effectiveness of an expanded auditor’s report vis-a-vis an audit course in narrowing the expectations gap. We compared two auditor’s reports in a between subjects design: the ISA 700 report and an expanded auditor’s report.
De Muylder, Jan +2 more
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Gaps in expectations for paralegal education
2021Gainful employment regulations are poised to irrevocably change the operating paradigm of for- profit education. Career colleges that fail to provide training that leads to gainful employment of graduates may face fines or even closure. This context makes meeting employers' expectations more critical than ever before.
Jeremiah Staropoli, Deanna Hill
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2016
Corporate Social Responsibility necessitates effective engagement of stakeholders and investors – both at local and international levels. As well as demonstrating that changes in perceptions do not warrant an internship program as a means of reducing the audit expectations gap as misperceptions are still found among respondents on issues of auditing ...
Ojo, Marianne +4 more
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Corporate Social Responsibility necessitates effective engagement of stakeholders and investors – both at local and international levels. As well as demonstrating that changes in perceptions do not warrant an internship program as a means of reducing the audit expectations gap as misperceptions are still found among respondents on issues of auditing ...
Ojo, Marianne +4 more
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2018
Current approaches to managing expectations are ad hoc, reactive, and top-down. While this is appropriate for certain expectations, it is inappropriate for others. This chapter outlines a normative theory for the management of expectations in transitional justice. It suggests a three-step process to address the expectation problem.
Ray Nickson, Alice Neikirk
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Current approaches to managing expectations are ad hoc, reactive, and top-down. While this is appropriate for certain expectations, it is inappropriate for others. This chapter outlines a normative theory for the management of expectations in transitional justice. It suggests a three-step process to address the expectation problem.
Ray Nickson, Alice Neikirk
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On the expectation of the largest gap in a warehouse
Transportation Research Part E: Logistics and Transportation Review, 2020Abstract The expectation of the largest gap between two consecutive picks in an aisle is a basic building block in modelling the pick travel distance for the largest gap routing policy in a warehouse. Researchers have predominantly used either simulation or recursive algorithms for its estimation.
Subir S. Rao +2 more
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An investigation of the expectation gap in Egypt
Managerial Auditing Journal, 2006PurposeInvestors and financial statement users may have differing beliefs about the responsibility of an independent accounting firm performing an audit of a client's financial statements. This study aims to investigate the existence of an audit expectation gap between auditors and financial statement users in Egypt.Design/methodology/approachThe ...
Dixon, R., Woodhead, A. D., Soliman, M.
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Consumer expectations and the communications gap
Business Horizons, 1973Abstract Despite steady improvement in product quality and values, consumer complaints and demands for protective legislation are more common than before. The rising expectations of consumers are a main cause of consumer irritation, and exaggerated promotional information contributes to these rising expectations.
Rolph E. Anderson, Marvin A. Jolson
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