Minimizing the Expectation Gap (Manuscripts) Minimizing the Expectation Gap (Manuscripts)

Minimizing the Expectation Gap (Manuscripts‪)‬

Academy of Accounting and Financial Studies Journal 2004, Jan, 8, 1

Academy of Accounting and Financial Studies Journal
    • $5.99
    • $5.99

Publisher Description

ABSTRACT Given the growing list of financial reporting scandals (Enron, WorldCom, Parmalat, etc.), financial reporting is once again at a crossroad (Sutton, 2002, 319). Similarly, the auditing "expectation gap" continues to exist (McEnroe & Martens, 2001) and the investing public is again challenging the auditing profession to develop mechanisms to increase audit effectiveness and thus restore confidence in independent audits (Sutton, 2002). Thus the auditing profession again finds itself amidst a crisis and again it needs to look inward to restore confidence in financial reporting, in general, and the independent audit, specifically. In this regard, we analyze the expectation gap with respect to illegal acts in an effort to improve audit effectiveness.

GENRE
Business & Personal Finance
RELEASED
2004
January 1
LANGUAGE
EN
English
LENGTH
17
Pages
PUBLISHER
The DreamCatchers Group, LLC
SELLER
The Gale Group, Inc., a Delaware corporation and an affiliate of Cengage Learning, Inc.
SIZE
258.2
KB

More Books Like This

Research on Professional Responsibility and Ethics in Accounting Research on Professional Responsibility and Ethics in Accounting
Research on Professional Responsibility and Ethics in Accounting
2013
Research On Professional Responsibility And Ethics In Accounting Research On Professional Responsibility And Ethics In Accounting
Research On Professional Responsibility And Ethics In Accounting
2019
United States and European Union Auditor Independence Regulation United States and European Union Auditor Independence Regulation
United States and European Union Auditor Independence Regulation
2007
Statutory Auditors’ Independence in Protecting Stakeholders’ Interest Statutory Auditors’ Independence in Protecting Stakeholders’ Interest
Statutory Auditors’ Independence in Protecting Stakeholders’ Interest
2018
The Evolution of Audit Thought and Practice The Evolution of Audit Thought and Practice
The Evolution of Audit Thought and Practice
2020
Research on Professional Responsibility and Ethics in Accounting Research on Professional Responsibility and Ethics in Accounting
Research on Professional Responsibility and Ethics in Accounting
2014

More Books by Academy of Accounting and Financial Studies Journal

Using Financial Statement Analysis to Explain the Variation in Firms' Earnings-Price Ratios. Using Financial Statement Analysis to Explain the Variation in Firms' Earnings-Price Ratios.
Using Financial Statement Analysis to Explain the Variation in Firms' Earnings-Price Ratios.
2009
Accounting Diversity and the Value Relevance of Accounting Earnings and Book Value in Four Countries-the United States, The United Kingdom, Canada and Japan (Manuscripts) Accounting Diversity and the Value Relevance of Accounting Earnings and Book Value in Four Countries-the United States, The United Kingdom, Canada and Japan (Manuscripts)
Accounting Diversity and the Value Relevance of Accounting Earnings and Book Value in Four Countries-the United States, The United Kingdom, Canada and Japan (Manuscripts)
2002
Capital Gains, Dividends, And Taxes: Market Reactions to Tax Changes. Capital Gains, Dividends, And Taxes: Market Reactions to Tax Changes.
Capital Gains, Dividends, And Taxes: Market Reactions to Tax Changes.
2007
An Analysis of Relative Return Behavior: Reits Vs. Stocks. An Analysis of Relative Return Behavior: Reits Vs. Stocks.
An Analysis of Relative Return Behavior: Reits Vs. Stocks.
2005
The Effects of Legal Environment on Voluntary Earnings Forecasts in the U.S. Versus Canada. The Effects of Legal Environment on Voluntary Earnings Forecasts in the U.S. Versus Canada.
The Effects of Legal Environment on Voluntary Earnings Forecasts in the U.S. Versus Canada.
2005
Accounting for Quality: Return on Investments in Quality Assurance Programs. Accounting for Quality: Return on Investments in Quality Assurance Programs.
Accounting for Quality: Return on Investments in Quality Assurance Programs.
2005