Search Results - subject:"Expectation gap"

Local directors and corporate social responsibility activities of multinational companies in Africa

Tawiah, Vincent; Samson, Nyahas; Jatau, Ulan - In: Corporate social responsibility and environmental management 32 (2025) 2, pp. 1688-1697

Persistent link: https://www.econbiz.de/10015333395

(How) does digital transformation promote boundary-spanning strategies? : evidence from Chinese firms' unrelated diversification

Zhu, Di; Zhao, W.G. Will; Wu, Qin; Zhang, Xiao - In: International journal of technology management : IJTM 97 (2025) 2/3, pp. 385-409

Persistent link: https://www.econbiz.de/10015441208

Critical expectation gaps : advancing theorization of the perceptual approach in eu foreign policy studies

Chaban, Natalia; Elgström, Ole - In: Journal of common market studies : JCMS 61 (2023) 4, pp. 1047-1064

Persistent link: https://www.econbiz.de/10014308249

A mixed-methods approach to identifying and exploring the causes of the electronic service gap between hospital website developers and users

Hung, Wei-Hsi; Tseng, Chih-Lang; Chang, Fang-Kai; Wu, … - In: Technology analysis & strategic management 35 (2023) 10, pp. 1296-1309

Persistent link: https://www.econbiz.de/10014338552

The effect of social capital on auditor's performance

Azghandi, Maryamalsadat Mousavi; Jabbari, Sahar; … - In: Journal of risk and financial management : JRFM 16 (2023) 2, pp. 1-22

capital decreases audit opinion shopping, audit expectation gap, internal control weakness, and audit report lag. Therefore …

Persistent link: https://www.econbiz.de/10014305665

The effect of social capital on auditor's performance

Azghandi, Maryamalsadat Mousavi; Jabbari, Sahar; … - In: Journal of Risk and Financial Management 16 (2023) 2, pp. 1-22

capital decreases audit opinion shopping, audit expectation gap, internal control weakness, and audit report lag. Therefore …

Persistent link: https://www.econbiz.de/10014332866

An analysis of key audit matter disclosures in South African audit reports from 2017 to 2020

Ecim, Dusan; Maroun, Warren; Duboisée de Ricquebourg, Alan - In: South African journal of business management 54 (2023) 1, pp. 1-14

Purpose: The aim of this study was to analyse the key audit matters (KAMs) being reported in South Africa by assessing 356 Johannesburg Stock Exchange (JSE)-listed entities' audit reports from 2017 to 2020, which entailed 1424 audit reports and 2903 KAM disclosures. Design/methodology/approach:...

Persistent link: https://www.econbiz.de/10014234904

Relevant competences in accounting : the perspective of students and employers

Blasco Burriel, María Pilar; Costa Toda, Alicia; … - In: Revista de Contabilidad 26 (2023) 1, pp. 150-163

that there is an expectation gap with regard to the skills acquired. …

Persistent link: https://www.econbiz.de/10013498931

ESG-Audit: Prüferische Herausforderungen und Chancen unter ISSA 5000 in der Schweiz

Canipa-Valdez, Marco; Winter, Joël; Lachappelle, Manuel - In: IRZ : Zeitschrift für internationale Rechnungslegung 20 (2025) 1, pp. 39-46

Persistent link: https://www.econbiz.de/10015371140

The "Conventional wisdom" of auditing : can the traditions of auditing rise to new challenges?

Knechel, W. Robert - In: Accounting in Europe 22 (2025) 1, pp. 1-17

Persistent link: https://www.econbiz.de/10015533293

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