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Revisiting the expectations gaps after 15 years

Revisiting the expectations gaps after 15 years Purpose – The purpose of this paper is to introduce the theme of this edition and to draw out the issues raised by the papers. Design/methodology/approach – The editorial provides a context for the subject and examines some of the issues in auditing that have developed over the period since Journal of Applied Accounting Research ( JAAR ) was first published. Findings – The editorial highlights the difficulty with some academic research and calls for a wider remit in auditing and accounting research in line with JAAR 's editorial policy. Originality/value – The editorial raises issues which are relevant both to academic and practitioner accountants and allows the reader to consider what research work may be possible and is required. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Applied Accounting Research Emerald Publishing

Revisiting the expectations gaps after 15 years

Rhoda Brown
Journal of Applied Accounting Research , Volume 10 (2): 4 – Sep 11, 2009
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Publisher
Emerald Publishing
Copyright
Copyright © 2009 Emerald Group Publishing Limited. All rights reserved.
ISSN
0967-5426
DOI
10.1108/09675420910984655
Publisher site
See Article on Publisher Site

Abstract

Purpose – The purpose of this paper is to introduce the theme of this edition and to draw out the issues raised by the papers. Design/methodology/approach – The editorial provides a context for the subject and examines some of the issues in auditing that have developed over the period since Journal of Applied Accounting Research ( JAAR ) was first published. Findings – The editorial highlights the difficulty with some academic research and calls for a wider remit in auditing and accounting research in line with JAAR 's editorial policy. Originality/value – The editorial raises issues which are relevant both to academic and practitioner accountants and allows the reader to consider what research work may be possible and is required.

Journal

Journal of Applied Accounting Research – Emerald Publishing

Published: Sep 11, 2009

Keywords: Auditing; Auditing principles

References

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