Bridging the Expectations Gap

被引：0

作者：

Dickins, Denise ^{[1
]}

Higgs, Julia L. ^{[2
]}

机构：

[1] East Carolina Univ, Greenville, NC 27858 USA

[2] Florida Atlantic Univ, Boca Raton, FL 33431 USA

来源：

JOURNAL OF CORPORATE ACCOUNTING AND FINANCE | 2009年 / 21卷 / 01期

关键词：

D O I：

10.1002/jcaf.20547

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

The term expectations gap describes the differ-ence between investors' ideas of a financial state-ment audit and what standards actually require. Despite many changes in auditing standards, investors still misunderstand the auditor's report. (C) 2009 Wiley Periodicals, Inc. feature

引用

页码：51 / 62

页数：12

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