L'audit expectation gap: les auditeurs face à une injonction paradoxale

Alain Burlaud () and Maria Niculescu ()
Additional contact information
Alain Burlaud: LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - Cnam - Conservatoire National des Arts et Métiers [Cnam]
Maria Niculescu: Universitatea Valahia din Târgoviște

Working Papers from HAL

Abstract: The expectation gap, the gap between what the public expects from auditors and what auditors can deliver, is a key issue. This gap can call into question the trust necessary for contemporary societies to function. After an historical review, the article shows the mechanisms by which auditors are subjected to contradictory or incompatible pressures, to paradoxical injunctions, inducing such gaps. It then describes the ways and means of reducing the expectation gap: essentially, by ensuring the independence of auditors and extending the tasks assigned to them so that they can better contribute to defending the public interest.

Keywords: auditors; statutory auditors; sustainability directive; Expectation gap; audit; auditeurs; commissaires aux comptes; directive durabilité (search for similar items in EconPapers)
Date: 2024-09-01
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-04683303v1
References: Add references at CitEc
Citations:

Downloads: (external link)
https://shs.hal.science/halshs-04683303v1/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:wpaper:halshs-04683303

Access Statistics for this paper

More papers in Working Papers from HAL
Bibliographic data for series maintained by CCSD ().