| Author: | Ruhnke, K. Deters, E. |
| Title: | Die Erwartungslücke bei der Abschlussprüfung |
| Journal: | Zeitschrift für Betriebswirtschaft
1997 : VOL. 67:9, p. 923-945 |
| Index terms: | AUDITING GAME THEORY AGENCY THEORY EXPECTATIONS EMPIRICAL RESEARCH GERMANY |
| Language: | ger |
| Abstract: | In this article the expectation gap is shown as one field of audit-research. Main results of formal approaches in game- and agency-theory on the one hand and empirical approaches on the other hand are systematically presented. In addition, national environmental factors are considered to generate hypothesis for the empirical test of the expectation gap in Germany. The results of a postal questionnaire survey are presented; in general, the results which are determined by several national pecularities support the hypothesized expectation gap in Germany. Furthermore, possible explanations are provided in order to make preliminary proposals for narrowing the expectation gap. |
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