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
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页码：51 / 62
页数：12
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