Publicação
The issue of the expectation Gap
| Resumo: | The purpose of this paper is to discuss the expectation gap issue in the scope of a number of corporate scandals that have been undermining the credibility of financial reporting and auditing in recent years. The concept of expectation gap in auditing has been widely examined by several authors (e.g. Porter, 1993). While discussing its origins and determinants, the literature has also attempted to suggest ways to mitigate this phenomenon. The expectation gap is a critical factor, as its increasing existence results in a decrease of credibility of financial reporting and auditing, questioning the role and relevance of this profession for the society. |
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| Autores principais: | Carvalho, Preciosa da Conceição Sampaio |
| Outros Autores: | Ribeiro, Humberto |
| Assunto: | Expectation Gap Auditing Financial Information |
| Ano: | 2010 |
| País: | Portugal |
| Tipo de documento: | comunicação em conferência |
| Tipo de acesso: | acesso aberto |
| Instituição associada: | Instituto Politécnico de Bragança |
| Idioma: | português |
| Origem: | Biblioteca Digital do IPB |
| Resumo: | The purpose of this paper is to discuss the expectation gap issue in the scope of a number of corporate scandals that have been undermining the credibility of financial reporting and auditing in recent years. The concept of expectation gap in auditing has been widely examined by several authors (e.g. Porter, 1993). While discussing its origins and determinants, the literature has also attempted to suggest ways to mitigate this phenomenon. The expectation gap is a critical factor, as its increasing existence results in a decrease of credibility of financial reporting and auditing, questioning the role and relevance of this profession for the society. |
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