The Social Construction of the Audit Expectation Gap: The Market of Excuses

Imen Jedidi and Chrystelle Richard ()
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Imen Jedidi: CREFIGE - Centre Européen de Recherche en Finance et Gestion - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres

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Abstract: We examine in this paper the audit expectation gap in regards to the development of statutory audit objectives in France. We conduct in-depth a longitudinal study from 1966 to 2007, based on 9 interviews with experts and the analysis of 162 articles published in 5 French professional accounting journals. We give a description of the history of expectation gap during 1966-2007 and thus underline the gap that has been widened over time. We show that the audit expectation gap is a socially constructed notion, serving a justification role for the reproduction of the status of auditor. Our research suggests that the real function of the expectation gap is to provide the auditing profession with rationales or excuses for the market.

Keywords: social construction of expectation gap; archival method; market of excuses.; audit; construction sociale de l' “expectation gap”; archives; marché des excuses (search for similar items in EconPapers)
Date: 2009-05-27
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00460146v1
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Citations: View citations in EconPapers (5)

Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00460146

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