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L'audit expectation gap : les auditeurs face à une injonction paradoxale

Author

Listed:
  • Alain Burlaud

    (LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM])

  • Maria Niculescu

    (Universitatea Valahia din Târgoviște)

Abstract

The expectation gap, the gap between what the public expects from auditors and what auditors can deliver, is a key issue. This gap can call into question the trust necessary for contemporary societies to function. After an historical review, the article shows the mechanisms by which auditors are subjected to contradictory or incompatible pressures, to paradoxical injunctions, inducing such gaps. It then describes the ways and means of reducing the expectation gap: essentially, by ensuring the independence of auditors and extending the tasks assigned to them so that they can better contribute to defending the public interest.

Suggested Citation

  • Alain Burlaud & Maria Niculescu, 2024. "L'audit expectation gap : les auditeurs face à une injonction paradoxale," Working Papers halshs-04683303, HAL.
    • Handle: RePEc:hal:wpaper:halshs-04683303
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-04683303
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