Revisiting the expectations gaps after 15 years

Rhoda Brown

Journal of Applied Accounting Research, 2009, vol. 10, issue 2, 92-95

Abstract: 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 sinceJournal 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 withJAAR'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.

Keywords: Auditing; Auditing principles (search for similar items in EconPapers)
Date: 2009
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaarpp:v:10:y:2009:i:2:p:92-95

DOI: 10.1108/09675420910984655

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Journal of Applied Accounting Research is currently edited by Associate Professor Orthodoxia Kyriacou

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