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- W2027463916 abstract "The expectations gap is considered to be one of major issues confronting the accountancy profession. The users of corporate reports, investors, journalists, politicians and others expect auditors to detect and report material fraud and irregularities, amongst other things. In response, the profession argues that the public misunderstands the role of the auditor, and that fraud detection and reporting is not a major audit objective. Despite such divergence in views and beliefs, the profession appears to believe that the expectations gap can be eliminated. This paper locates auditing expectations debates within a social, political and historical framework. It is argued that, in a society marked by numerous social divisions, it is inevitable that the meaning of social practices, such as audits, is contested. Due to social conflict, the meaning of social practices is subject to continuous challenges and (re)negotiations and the gap between competing meanings of audit cannot be eliminated. We illustrate this interpretation through an examination of the association of audit with the detection and reporting of fraud. The historical evidence, we argue, suggests that audit objectives are constructed and transformed within social relations of power." @default.
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- W2027463916 date "1998-06-01" @default.
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- W2027463916 title "THE IMPOSSIBILITY OF ELIMINATING THE EXPECTATIONS GAP: SOME THEORY AND EVIDENCE" @default.
- W2027463916 doi "https://doi.org/10.1006/cpac.1997.0159" @default.
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