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The Expectation Gap: the Next Step

The Expectation Gap: the Next Step The financial reporting and auditing phenomenon known as the “expectation gap” has been the subject of extensive inquiries and research. In Australia, the professional accounting bodies undertook an analysis of this work and in 1994 produced a comprehensive report including recommendations for “bridging the expectation gap”. Following public discussion of this study, the professional bodies commissioned a taskforce to make a further report on the recommendations. That report, completed early in 1996, appears to have failed to meet its objective. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Australian Accounting Review Wiley

The Expectation Gap: the Next Step

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Publisher
Wiley
Copyright
© 1996 CPA Australia
ISSN
1035-6908
eISSN
1835-2561
DOI
10.1111/j.1835-2561.1996.tb00013.x
Publisher site
See Article on Publisher Site

Abstract

The financial reporting and auditing phenomenon known as the “expectation gap” has been the subject of extensive inquiries and research. In Australia, the professional accounting bodies undertook an analysis of this work and in 1994 produced a comprehensive report including recommendations for “bridging the expectation gap”. Following public discussion of this study, the professional bodies commissioned a taskforce to make a further report on the recommendations. That report, completed early in 1996, appears to have failed to meet its objective.

Journal

Australian Accounting Review – Wiley

Published: Sep 1, 1996

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