Frank, Kimberly E.; Jordan Lowe, D.; Smith, James K. - In: Managerial Auditing Journal 16 (2001) 3, pp. 145-150
The expectation gap has been presumed to be caused by the differing perceptions of the accounting profession and third parties regarding the profession’s role, responsibilities, and related performance. Prior research regarding the expectation gap has focused on diverging perceptions of...