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The Social Construction of the Audit Expectation Gap: The Market of Excuses

Author

Listed:
  • Imen Jedidi

    (DRM Crefige - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres)

  • Chrystelle Richard

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

We examine in this paper the audit expectation gap in regards to the development of statutory audit objectives in France. We conduct in-depth a longitudinal study from 1966 to 2007, based on 9 interviews with experts and the analysis of 162 articles published in 5 French professional accounting journals. We give a description of the history of expectation gap during 1966-2007 and thus underline the gap that has been widened over time. We show that the audit expectation gap is a socially constructed notion, serving a justification role for the reproduction of the status of auditor. Our research suggests that the real function of the expectation gap is to provide the auditing profession with rationales or excuses for the market.

Suggested Citation

  • Imen Jedidi & Chrystelle Richard, 2009. "The Social Construction of the Audit Expectation Gap: The Market of Excuses," Post-Print halshs-00460146, HAL.
    • Handle: RePEc:hal:journl:halshs-00460146
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00460146
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    Citations

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    Cited by:

    1. David Carassus & Khaled Albouaini & Marie Caussimont, 2013. "Une analyse de l'Audit Expectation Gap dans le contexte français," Post-Print hal-02432110, HAL.
    2. Masoud, Najeb, 2017. "An empirical study of audit expectation-performance gap: The case of Libya," Research in International Business and Finance, Elsevier, vol. 41(C), pages 1-15.
    3. Lionel Escaffre & Aymen Abbadi, 2016. "Le Rapport D'Audit Comme Un Signal Potentiel À La Disposition Des Pme Françaises : Proposition D'Un Design De Recherche," Post-Print hal-01900824, HAL.
    4. Tomasz Iwanowicz & Bartłomiej Iwanowicz, 2019. "ISA 701 and Materiality Disclosure as Methods to Minimize the Audit Expectation Gap," JRFM, MDPI, vol. 12(4), pages 1-20, October.
    5. Paul Olojede & Olayinka Erin & Osariemen Asiriuwa & Momoh Usman, 2020. "Audit expectation gap: an empirical analysis," Future Business Journal, Springer, vol. 6(1), pages 1-12, December.

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