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Die Erwartungslücke als permanentes Phänomen der Abschlussprüfung — Definitionsansatz, empirische Untersuchung und Schlussfolgerungen

Author

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  • Klaus Ruhnke

    (Jochen Schwind, Institut für Betriebswirtschaftliche Prüfungs- und Steuerlehre, insbesondere Unternehmensrechnung und Wirtschaftsprüfung)

  • Catharina Schmiele

    (Jochen Schwind, Institut für Betriebswirtschaftliche Prüfungs- und Steuerlehre, insbesondere Unternehmensrechnung und Wirtschaftsprüfung)

  • Jochen Schwind

    (Jochen Schwind, Institut für Betriebswirtschaftliche Prüfungs- und Steuerlehre, insbesondere Unternehmensrechnung und Wirtschaftsprüfung)

Abstract

Zusammenfassung Die Frage, ob die Erwartungen an die Abschlussprüfung erfüllt werden, wird seit Jahrzehnten in der Wissenschaft und in der öffentlichkeit intensiv diskutiert. Regelmäßig wird hier eine Erwartungslücke konstatiert und es werden Maßnahmen zur Schließung dieser Lücke gefordert und auch umgesetzt. Der vorliegende Beitrag entwickelt einen eigenen Definitionsansatz für die Erwartungslücke, der drei Lücken beinhaltet und Ursachen für die Existenz dieser Lücken in die Betrachtung einbezieht. Anschließend werden zentrale theoretische und empirische Ansätze vorgestellt sowie wesentliche Ergebnisse skizziert. Anhand einer in Deutschland durchgeführten Befragung von Wirtschaftsprüfern und ausgewählten Interessengruppen lässt sich die Existenz verschiedener Lücken belegen. Erklärungsmuster hierfür werden herausgearbeitet. Insgesamt lässt sich zeigen, dass die Erwartungslücke entgegen der weitläufig verbreiteten Auffassung kein temporäres Phänomen ist. Vielmehr handelt es sich um ein vielschichtiges kognitives und auch soziales Phänomen, welches in einer dynamischen Gesellschaft permanent Reformen initiiert, deren Nutzen es kritisch zu hinterfragen gilt.

Suggested Citation

  • Klaus Ruhnke & Catharina Schmiele & Jochen Schwind, 2010. "Die Erwartungslücke als permanentes Phänomen der Abschlussprüfung — Definitionsansatz, empirische Untersuchung und Schlussfolgerungen," Schmalenbach Journal of Business Research, Springer, vol. 62(4), pages 394-421, June.
    • Handle: RePEc:spr:sjobre:v:62:y:2010:i:4:d:10.1007_bf03373676
    DOI: 10.1007/BF03373676
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    References listed on IDEAS

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    More about this item

    Keywords

    M41; M42; M48;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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