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Bridging the expectations gap
Author(s) -
Dickins Denise,
Higgs Julia L.
Publication year - 2009
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.20547
Subject(s) - bridging (networking) , accounting , audit , financial statement , business , statement (logic) , political science , law , computer science , computer network
Abstract The 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.