The boundary work of auditors: A French history of the expactation gap

Le travail de démarcation des auditeurs: une histoire française de l' "expectation gap"

Imen Jedidi () and Chrystelle Richard
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Imen Jedidi: Université Paris-Saclay
Chrystelle Richard: ESSEC Business School

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Abstract: This study examines the history of the audit expectation gap in France. We consider the expectation gap as an object of discourse and explore the process that led to the emergence of the concept in the discourse of the French audit profession. We employ a methodological approach based on the analysis of 163 articles published in five French professional accounting journals and nine interviews with experts. The expectation gap is analyzed in our research as a component of the boundary work mobilized by auditors to preserve their professional autonomy.

Keywords: commissariat aux comptes; "expectation gap"; travail de démarcation (search for similar items in EconPapers)
Date: 2018-12-18
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Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2018

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04246290

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