Revisiting the expectations gaps after 15 years
Journal of Applied Accounting Research, 2009, vol. 10, issue 2, 92-95
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 Findings - The editorial highlights the difficulty with some academic research and calls for a wider remit in auditing and accounting research in line with 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.
Keywords: Auditing; Auditing principles (search for similar items in EconPapers)
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