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| Author: | Epstein, M. Geiger, M. |
| Title: | Recent evidence of the expectation gap |
| Journal: | Journal of Accountancy
1994 : JAN, p. 60-67 |
| Index terms: | AUDITING ECONOMICS ACCOUNTING |
| Language: | eng |
| Abstract: | Investors and financial statements users long have agreed on the usefulness of the audit in financial reporting. Over time, however, auditors have been expected to provide assurance in varying degrees and for different purposes. Differences in perception - especially regarding assurances provided - between users, preparers and auditors have been termed the "expectation gap". This article provides some startling evidence of the existence of such a gap in investor perceptions of the assurance provided by an audit. |
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