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
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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
1 January
LANGUAGE
EN
English
LENGTH
17
Pages
PUBLISHER
The DreamCatchers Group, LLC
PROVIDER INFO
The Gale Group, Inc., a Delaware corporation and an affiliate of Cengage Learning, Inc.
SIZE
258.2
KB

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