{"id":"https://openalex.org/W2102889326","doi":null,"title":"Eliminating the Audit Expectations Gap : Myth or Reality?","display_name":"Eliminating the Audit Expectations Gap : Myth or Reality?","publication_year":2006,"publication_date":"2006-01-01","ids":{"openalex":"https://openalex.org/W2102889326","mag":"2102889326"},"language":"en","primary_location":{"id":"pmh:oai:RePEc:pra:mprapa:232","doi":null,"is_oa":false,"landing_page_url":"https://mpra.ub.uni-muenchen.de/232/1/MPRA_paper_232.pdf","pdf_url":"https://mpra.ub.uni-muenchen.de/232/1/MPRA_paper_232.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"preprint"},"volume":null,"type":"preprint","indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5038136699","display_name":"Marianne Ojo","orcid":"https://orcid.org/0000-0002-8105-4400","observed_orcids":["https://orcid.org/0000-0002-8105-4400"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Marianne Ojo","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-8105-4400","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5038136699"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":17,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9940999746322632,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9940999746322632,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.002300000051036477,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.0017999999690800905,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit-expectation-gap","display_name":"audit expectation gap","score":0.9980000257492065},{"id":"https://openalex.org/keywords/auditor-independence","display_name":"auditor independence","score":0.34599998593330383},{"id":"https://openalex.org/keywords/financial-reporting-council","display_name":"Financial Reporting Council","score":0.9649999737739563},{"id":"https://openalex.org/keywords/enron-scandal","display_name":"Enron scandal","score":0.7310000061988831},{"id":"https://openalex.org/keywords/fraud-detection","display_name":"fraud detection","score":0.7599999904632568},{"id":"https://openalex.org/keywords/error-detection","display_name":"error detection","score":0.9290000200271606},{"id":"https://openalex.org/keywords/accounting-profession","display_name":"accounting profession","score":0.32199999690055847}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7537910342216492},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6844605207443237},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.6020631790161133},{"id":"https://openalex.org/C2780876879","wikidata":"https://www.wikidata.org/wiki/Q3054749","display_name":"Meaning (existential)","level":2,"score":0.5410510301589966},{"id":"https://openalex.org/C2777855551","wikidata":"https://www.wikidata.org/wiki/Q12310021","display_name":"Subject (documents)","level":2,"score":0.5028159022331238},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4599887430667877},{"id":"https://openalex.org/C2780966255","wikidata":"https://www.wikidata.org/wiki/Q5474306","display_name":"Foundation (evidence)","level":2,"score":0.41499656438827515},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3182750940322876},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.2026602327823639},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.08954718708992004},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C542102704","wikidata":"https://www.wikidata.org/wiki/Q183257","display_name":"Psychotherapist","level":1,"score":0.0},{"id":"https://openalex.org/C161191863","wikidata":"https://www.wikidata.org/wiki/Q199655","display_name":"Library science","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"pmh:oai:RePEc:pra:mprapa:232","doi":null,"is_oa":false,"landing_page_url":"https://mpra.ub.uni-muenchen.de/232/1/MPRA_paper_232.pdf","pdf_url":"https://mpra.ub.uni-muenchen.de/232/1/MPRA_paper_232.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"preprint"},{"id":"mag:2102889326","doi":null,"is_oa":false,"landing_page_url":"https://mpra.ub.uni-muenchen.de/232/1/MPRA_paper_232.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"RePEc: Research Papers in Economics","raw_type":null},{"id":"mag:3141335648","doi":null,"is_oa":false,"landing_page_url":"https://ideas.repec.org/p/pra/mprapa/232.html","pdf_url":null,"source":{"id":"https://openalex.org/S4306400553","display_name":"Munich Personal RePEc Archive (Ludwig Maximilian University of Munich)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I8204097","host_organization_name":"Ludwig-Maximilians-Universit\u00e4t M\u00fcnchen","host_organization_lineage":["https://openalex.org/I8204097"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"MPRA Paper","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":4,"referenced_works":["https://openalex.org/W77669428","https://openalex.org/W2052326810","https://openalex.org/W2062587798","https://openalex.org/W2488270279"],"related_works":["https://openalex.org/W2136544942","https://openalex.org/W2027463916","https://openalex.org/W2042620306","https://openalex.org/W7171116307","https://openalex.org/W2338984695","https://openalex.org/W2587500610","https://openalex.org/W863115547","https://openalex.org/W2106965964","https://openalex.org/W4403499831","https://openalex.org/W2036393928"],"abstract_inverted_index":{"The":[0,139],"audit":[1,136,206,225,237],"expectations":[2,137,167],"gap":[3,151,168],"is":[4,187],"of":[5,16,27,49,61,76,92,102,184,204,223,235],"serious":[6],"concern":[7],"to":[8,67,131,172,175,190,210],"the":[9,14,28,32,44,50,62,68,82,87,119,135,142,166,179,182,200,221,229],"UK":[10],"accounting":[11,29,63],"profession":[12,64],"with":[13,81],"Department":[15],"Trade":[17],"and":[18,47,104,108,115,125,158,178,212,214,226,231],"Industry":[19],"proposing":[20],"a":[21,150,163],"new":[22,33],"framework":[23],"for":[24,58],"independent":[25,59],"regulation":[26,60],"profession.":[30],"However":[31],"Accounting":[34],"Foundation":[35],"has":[36],"had":[37],"its":[38],"role":[39,234],"placed":[40],"under":[41],"review":[42],"following":[43],"Enron":[45],"collapse":[46],"introduction":[48],"Sarbanes-Oxley":[51],"Act":[52],"2002.":[53],"This":[54],"resulted":[55],"in":[56,86,227],"responsibility":[57],"being":[65],"transferred":[66],"reconstituted":[69],"Financial":[70],"Reporting":[71],"Council.":[72],"High":[73],"profile":[74],"failure":[75],"financial":[77],"services":[78],"firms,":[79],"commencing":[80],"secondary":[83],"banking":[84],"crisis":[85],"1970s,":[88],"followed":[89],"by":[90],"collapses":[91],"banks":[93],"such":[94,112,117,149],"as":[95,113,118],"Johnson":[96],"Matthey":[97],"Bankers":[98],"(":[99],"JMB),":[100],"Bank":[101],"Credit":[103],"Commerce":[105],"International":[106],"(BCCI)":[107],"Barings,":[109],"building":[110],"societies":[111],"Grays":[114],"insurers":[116],"recent":[120],"problems":[121],"at":[122],"Equitable":[123],"Life":[124],"Independent":[126],"Insurance":[127],"have":[128],"given":[129],"rise":[130],"further":[132],"debate":[133,140],"on":[134],"gap.":[138],"surrounding":[141],"\u201cexpectations":[143],"gap\u201d":[144],"often":[145],"revolves":[146],"around":[147],"whether":[148],"can":[152,238],"be":[153,170,195,208,217,239],"eliminated.":[154],"Sikka,":[155],"Puxty,":[156],"Cooper":[157],"Wilmott":[159],"argue":[160],"that":[161,181,197],"within":[162,220],"social":[164,176,185],"context,":[165],"will":[169,193],"difficult":[171],"eliminate":[173],"due":[174],"conflict":[177],"fact":[180],"meaning":[183],"practices":[186],"always":[188],"subject":[189,209],"challenges.":[191],"It":[192],"however,":[194],"argued":[196],"even":[198],"though":[199],"whole":[201],"component":[202],"definition":[203,222],"an":[205,224,236],"may":[207],"changes":[211],"challenges":[213],"therefore":[215],"cannot":[216],"objective,":[218],"elements":[219],"particular,":[228],"fraud":[230],"error":[232],"detection":[233],"relatively":[240],"objective.":[241]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2015,"cited_by_count":3},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-31T12:09:11.096373","created_date":"2016-06-24T00:00:00"}
