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Revisiting the expectations gaps after 15 years

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  • Rhoda Brown

Abstract

Purpose - The purpose of this paper is to introduce the theme of this edition and to draw out the issues raised by the papers. Design/methodology/approach - The editorial provides a context for the subject and examines some of the issues in auditing that have developed over the period sinceJournal of Applied Accounting Research(JAAR) was first published. Findings - The editorial highlights the difficulty with some academic research and calls for a wider remit in auditing and accounting research in line withJAAR's editorial policy. Originality/value - The editorial raises issues which are relevant both to academic and practitioner accountants and allows the reader to consider what research work may be possible and is required.

Suggested Citation

  • Rhoda Brown, 2009. "Revisiting the expectations gaps after 15 years," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 10(2), pages 92-95, September.
    • Handle: RePEc:eme:jaarpp:v:10:y:2009:i:2:p:92-95
    DOI: 10.1108/09675420910984655
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    Citations

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    Cited by:

    1. Kym Fraser & Benedict Sheehy, 2020. "Abundant Publications but Minuscule Impact: The Irrelevance of Academic Accounting Research on Practice and the Profession," Publications, MDPI, vol. 8(4), pages 1-36, October.
    2. George Silviu CORDOŞ & Melinda Timea FÜLÖP, 2020. "Debates In The Literature Regarding Audit Reporting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(22), pages 1-4.
    3. Mark C. Dawkins, 2024. "Rethinking the academic accounting research model," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2024(1), pages 5-22.

    More about this item

    Keywords

    Auditing; Auditing principles;

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