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.