Expectation Gap Research Articles

Impact of Digital Transformation on Carbon Performance of Industrial Firms Considering Performance–Expectation Gap as a Moderator

The swift advancement of the industrial economy has depleted resources and degraded the environment, hindering global economic growth. Digitalization provides a novel approach to decrease carbon emissions and enhance the environment. This study utilized panel data from 2012 to 2021 of listed A-share industrial enterprises as the research sample. It employed suitable measures to assess digitalization and corporate carbon performance. Furthermore, a double fixed-effects regression model was constructed to examine the correlation between digitalization and corporate carbon performance. The findings indicate that digital transformation and corporate carbon performance varied widely across different firms, but there was notable overall progress. Adopting digital transformation in the industrial sector had a substantial and favorable effect on enterprises’ carbon performance. This effect remained substantial despite multiple robustness tests. An examination of the mechanisms involved indicated that digital transformation enhances the carbon performance of industrial sector enterprises by improving the clarity and accessibility of company information. Corporations may intentionally seek difficulties and take strategic risks due to performance–expectation discrepancies. Due to the digital transformation, this behavior may improve the carbon performance of listed industrial businesses. The carbon performance of industrial businesses after digital transformation depends on elements like property rights, market rivalry, industry pollution, and capital investment.

Educational inequalities in deaths of despair in 14 OECD countries: a cross-sectional observational study

BackgroundDeaths of despair are a key contributor to stagnating life expectancy in the USA, especially among those without a university-level education, but these findings have not been compared internationally.MethodsMortality and...

Decomposing the gaps in healthy and unhealthy life expectancies between Indigenous and non-Indigenous Australians: a burden of disease and injury study

BackgroundThe gaps in healthy life expectancy (HLE) between Indigenous and non-Indigenous Australians are significant. Detailed and accurate information is required to develop strategies that will close these health disparities. This paper aims to quantify and compare the causes and their relative contributions to the life expectancy (LE) gaps between the Indigenous and non-Indigenous population in the Northern Territory (NT), Australia.MethodsThe age-cause decomposition was used to analyse the differences in HLE and unhealthy life expectancy (ULE), where LE = HLE + ULE. The data was sourced from the burden of disease and injury study in the NT between 2014 and 2018.ResultsIn 2014–2018, the HLE at birth in the NT Indigenous population was estimated at 43.3 years in males and 41.4 years in females, 26.5 and 33.5 years shorter than the non-Indigenous population. This gap approximately doubled the LE gap (14.0 years in males, 16.6 years in females) at birth. In contrast to LE and HLE, ULE at birth was longer in the Indigenous than non-Indigenous population. The leading causes of the ULE gap at birth were endocrine conditions (explaining 2.9–4.4 years, 23–26%), followed by mental conditions in males and musculoskeletal conditions in females (1.92 and 1.94 years, 15% and 12% respectively), markedly different from the causes of the LE gap (cardiovascular disease, cancers and unintentional injury).ConclusionsThe ULE estimates offer valuable insights into the patterns of morbidity particularly useful in terms of primary and secondary prevention.

Energy Transition in Northern Netherlands: seeking a balance between top-down and bottom-up initiatives

This study focuses on top-down and bottom-up processes within the field of energy transition. It aims at gaining insights into the ways that a more balanced approach can be achieved, by taking into consideration the (mutual) interests, barriers and expectations of the municipality and local citizen initiatives. The theoretical framework of the study is the implementation analysis framework, distinguishing top-down and bottom-up approaches. Specifically, this qualitative (thematic analysis) research study investigates the mismatch in expectations between a number of local energy initiatives and the municipality of Groningen regarding their roles within the local energy transition context. To this end, semi-structured interviews have been conducted with members of the municipality of Groningen, Grunneger Power (a local energy intermediary), and four local energy initiatives. Need and expectation gaps have been identified and potential solutions have been explored. The main findings of the study illustrate the need of professional support for citizen initiatives, at both technical and organizational level, especially in the first phases of their development. Additionally, clear mutual communication on short and long-term planning and ambitions of the involved parties is of key importance for the alignment of the interests and the course of actions. Consequently, a clear context is needed, within which an exchange of feedback on the envisioned strategies, and the subsequent energy saving or generation interventions, can take place in an efficient and effective way. Additionally, such a context increases confidence and provides a clear understanding to the citizen initiatives regarding their role and the level and nature of support they can expect in their intended projects and activities. Based on these findings, policy implications have been drawn.

New Zealand's world-first smokefree legislation 'goes up in smoke': A setback in ending the tobacco epidemic

For several decades, Aotearoa New Zealand has maintained a relatively strict regulatory approach towards tobacco. In response to the significant impact of tobacco-related illnesses, many countries worldwide have worked to enhance tobacco control measures. These efforts include introducing plain tobacco packaging with graphic health warnings, improving access to smoking cessation services and offering supportive treatments for tobacco dependence. In December 2022, New Zealand enacted world-leading tobacco control legislation aimed at leading the nation towards a 'smokefree' future by 2025, a future where the smoking prevalence falls below 5 percent across all population groups. To achieve this goal, revolutionary measures were needed. These measures included denicotinising cigarettes, reducing the number of tobacco retail outlets, and implementing a generational ban on smoked products. Despite receiving support from academics, clinicians, leaders of local indigenous communities, and the general public, the sixth National-led coalition government remained resolute in repealing the law and did so through parliamentary urgency on 27 February 2024. The reversal of this health policy is anticipated to result in thousands of lives lost and widen life expectancy gaps between indigenous and non-indigenous populations. This decision, driven by political agenda objectives and interference from the tobacco industry, has not only impeded New Zealand's progress but also weakened global efforts in tobacco control.

Evaluating Crowdsourcing Applications with Map-Based Storytelling Capabilities in Cultural Heritage

Crowdsourcing applications that integrate storytelling and geotagging capabilities offer new avenues for engaging the public in cultural heritage. However, standardised evaluation frameworks are lacking. This paper presents an applied evaluation methodology involving the analysis of relevant web-based tools. Towards this goal, this paper presents the development of crowdsourcing applications using, as a case study, the collection of myths and legends associated with the monumental heritage site of the Palace of the Grand Master of the Knights of Rhodes in Greece. Additionally, the paper presents an evaluation conducted through a criteria-based approach and user-based survey. The study reviews the concepts of crowdsourcing and digital storytelling within digital heritage, along with current concepts of living heritage and folklore, and examines relevant initiatives. The evaluation follows a four-stage methodology: (i) initial web-based tool selection based on the minimum requirements of web compatibility, crowdsourced data display, and map-based storytelling capability; (ii) application development using the selected web-based tools; (iii) a five-criteria assessment, based on the factors of open access, usability/tool support, participatory content/story creation, metrics provision and metadata model usage; and (iv) a crowd-based survey, indicating the most effective option. Findings from 100 respondents reveal limited exposure to participatory storytelling applications but interest in contributing content. Social media and influential figures serve as key channels for promoting crowdsourcing open calls. The results highlight gaps in understanding user expectations and perceptions, suggesting future research for gaining insights into engagement rates.

The audit expectations gap firms listed on the Palestine Stock Exchange: empirical evidence on Palestinian stakeholders

Purpose The purpose of this study is to empirically evaluate the audit expectations gap among stakeholders in listed firms in Palestine. The purpose of the investigation is to determine whether or not there is a gap in audit expectations between auditors and investors, auditors and board directors, as well as among auditors and financial managers and also among auditors and shareholders. Design/methodology/approach To attain its ultimate objective, this study was created using an exploratory descriptive methodology grounded in the use of quantitative methods. A structured questionnaire was used to gather study data from 81 respondents, and a statistical package for the social sciences-26 was then used for analysis. Findings The results of this research showed that there is a sizable difference in audit expectations among shareholders, financial managers and board directors, as well as among auditors and investors. The findings also demonstrate that, in comparison to the difference between auditors and financial managers, the gap between auditors and board directors and auditors and shareholders is very narrow. Research limitations/implications This investigation, which examines the audit expectations gap in great detail, has some significant limitations. This study was limited to the Palestinian market alone. Future research might compare or examine the variations in audit expectations in Jordan, Lebanon, Syria, Iraq and Iran, among different countries. In addition, the demand for accurate and reliable financial reports has sparked a recent increase in interest in auditing, a long-standing sector that has expanded in recent years. Practical implications The study has several practical implications, for example, it underlines how crucial it is to make stakeholders aware of the limitations and difficulties related to the auditing process. By doing this, the situation that audit committees and listed firms find themselves in will be easier for investors, board directors, financial managers and shareholders to understand. The way that auditors and stakeholders communicate can help reduce this gap since it affects how much each party underestimates or understates the other’s obligations. Originality/value This paper contributes to the literature by analysing and identifying the causes of the audit expectations gap in companies listed on the Palestine Stock Exchange and providing useful insights and potential solutions to close or mitigate it. It also adds a new contribution to the literature related to the audit expectation gap. This investigation offers unambiguous evidence of a sizable discrepancy between audit expectations and actual performance in terms of formal auditor obligations as outlined by current law, as well as auditor reliability standards and practices, between auditors, board directors, investors, shareholders and financial managers in listed Palestinian firms.

Audit Expectation Gap: A Bibliometric Analysis Based on Scopus And WoS Data (1992-2024)

In this study, the concept of the expectation gap (AEG), which is thought to be at the center of the criticism towards the audit profession, is discussed. The AEG can be explained as the difference between the performances and expectations of the parties to the audit. The aim of the study is to examine the current status and global trends of AEG scientific publications in Scopus and Web of Science databases with bibliometric analysis. For this purpose, in the search conducted with the keyword "Audit Expectation Gap" in both databases, 117 publications covering the years 1992-2024 were evaluated comparatively. The data were analysed by using Excel and VOSviewer programs. The findings show that approximately 40 per cent of AEG research has been conducted in the last five years. The leading countries are the United Kingdom, Australia, Malaysia and Iran. The most productive authors are Humphrey, C., Coram, P. J. and Lee, T.H. The common keywords that stand out are auditing, auditors, auditor’s report, key audit matters and audit quality. The overlap rate of the databases is 35% and the coverage of Scopus was found to be wider. To the best of the author’s knowledge, this is the first study to evaluate the effects/interactions of AEG research in terms of both databases. Keywords: Audit, Expectation Gap, Bibliometric Analysis, Scopus, WoS, VOSviewer JEL Codes: M42, C88

The effect of audit training in universities on the audit expectation gap

The audit expectation gap (AEG) is a phenomenon where there is a difference between what people expect of auditors and what they can do. This research was conducted in 2023 with 336 university students in Vietnam to assess the effect of university training on the AEG related to auditors' responsibilities. The reliability of the scale and the average difference between student groups were tested using SPSS 29 software. The results showed that AEG exists among accounting students who have studied auditing subjects. Most of these students have higher expectations than other students. This study also revealed that the university's auditing program and auditing courses effectively narrowed the AEG to two in nine auditor's responsibilities and one in nine auditor's responsibilities, respectively. However, it is important to note that these changes were only cognitive. Students still expect auditors to fulfill crucial responsibilities such as detecting fraud, predicting bankruptcy, evaluating ongoing operations and serving as the "family doctor" of the enterprise. Therefore, training for students can help narrow the AEG about certain audit responsibilities. A better approach is to strengthen the responsibility and authority of auditors. The future of the audit profession depends on the demands of stakeholders and the capabilities of the profession. The auditing profession must accept new demands for auditor responsibilities in the new context. This also has implications for audit bodies in narrowing the audit expectation gap in Vietnam.

Enhancing Disability Nursing Practice in Australia: Addressing Educational Preparedness.

People with intellectual disabilities (IDs) face significant health challenges, including poor outcomes, limited access to health care, and a 26-year life expectancy gap compared with the general population. This highlights the need for improved public health and social policies to enhance the quality of care in hospital and community settings. An integrated literature review was conducted to examine the state of disability nursing practice in Australia following the implementation of the National Disability Insurance Support (NDIS) scheme. The review included English-language studies published from 2010 to 2023. Systematic searches in five databases resulted in a final sample of 28 studies. The data were then thematically analysed, and the following three themes emerged: Workforce development and professional standards, hospital experience and support needs of individuals with IDs, and nursing curriculum and ID. Study findings suggest that nurses lack preparation for effective health communication with individuals with IDs and their families. Evidence is insufficient to guide nursing practice and policies in ID care. Varying understandings of practice standards exist among nurses. Nursing curriculums in Australia fail to adequately prepare students to manage the unique needs of individuals with IDs, perpetuating the high mortality rates in this population. Specialised nursing practice areas are vital for meeting the complex needs of individuals with IDs. Reintroducing a disability nursing specialty and integrating dedicated study units and clinical placements in undergraduate programmes are recommended steps to improve care outcomes and support the overall well-being of this population.

Contributions of causes of death to differentials in life expectancy by internal migrant status in the Netherlands. A population register based study, 2015–2019

Important health differences exist in the context of international migration and residential mobility. Less is known about health differences regarding the medium-distance level of internal migration. This study examines life expectancy gaps between internal movers and stayers in the Netherlands and their underlying processes by assessing the contribution of different causes of death by age and sex. It uses individually-linked death counts and population exposures extracted from population registers, covering the native Dutch population aged 10+ from 2015 to 2019. The pooled data were disaggregated by causes-of-death group (neurodegenerative diseases, cardiovascular diseases, lifestyle-related mortality, external causes, and other causes), internal migrant status (movers and stayers, based on past 10-year residence in the 40 NUTS-3 [Nomenclature of Territorial Units for Statistics, level 3] regions), age, and sex. Comparing movers and stayers, we computed life expectancy at age 10 (e10), age- and cause-specific mortality risks, and applied decomposition methods to assess contributions of causes of death to e10 gaps. In the Netherlands in 2015–2019, e10 was lower for movers between NUTS-3 regions than stayers (males: 2.49 years; females: 3.51 years), due to excess mortality for movers at most ages. Movers only had a lower mortality than stayers at younger working ages (males: ages 20–44; females: ages 20–34). Mortality from neurodegenerative diseases and cardiovascular diseases were the largest contributors to the e10 gap, especially at ages 75+ and for females. Mortality from lifestyle-related and external causes of death contributed less, with the largest contributions for females aged 75–89 and males aged 45–69. The lower e10 of movers in the Netherlands is likely explained by health selection effects–in particular care-related moves as coping behaviour–rather than by causal effects through risk accumulation. Research focusing on regional or spatial heterogeneity of the mover-stayer health gap would be insightful to further understand these processes.

Teacher digital identity divergences: From teacher education to classroom

AbstractDespite high‐quality initial teacher education (ITE), a notable proportion of newly graduated teachers encounter a stark reality shock upon entering the profession, facing burnout and suboptimal teaching performance. While internships during ITE are often seen as a potential solution to bridge the gap between theory and practice, their effectiveness is questioned. This multiple‐case study (N = 38) delves into the ideals and attributes of teacher identities as perceived by preservice teachers in both ITE and internship contexts, with a specific focus on the role of digital technology in education. The interview findings highlight an expectation gap and a susceptibility to succumb to contextual pressures, even within the sheltered environments of internships. This study advocates for closer collaboration between ITE and internship settings to uphold the development of a sound teacher identity and sustain teacher resilience in the increasingly digitalised educational landscape.

The gap between farmers and beneficiaries in terms of awareness and expectations regarding the paddy field dam project

The paddy field dam (PFD) is a type of nature-based solution to flooding that is centered on a green infrastructure approach to flood control. PFDs have attracted a considerable amount of attention in Japan, with several studies evaluating their effectiveness. However, the perceptions of PFDs among stakeholders are unclear. In this study, we examined attitudes about PFDs via a questionnaire survey. We found that awareness of PFDs was low among beneficiaries and farmers who had not implemented this approach, and these farmers had significantly lower expectations regarding PFDs compared with beneficiaries and farmers who had implemented them. In addition, our data indicated that increasing the level of awareness could narrow the gap in expectations among stakeholders. Furthermore, a comparison of expectations regarding the PFD with quantitative estimations suggested that greater awareness is needed regarding this strategy. This could be achieved via the dissemination of correct information, including on the limitations of the PFD.

SIDU-TXT: An XAI algorithm for NLP with a holistic assessment approach

Explainable AI (XAI) is pivotal for understanding complex ’black-box’ models, particularly in text analysis, where transparency is essential yet challenging. This paper introduces SIDU-TXT, an adaptation of the ’Similarity Difference and Uniqueness’ (SIDU) method, originally applied in image classification, to textual data. SIDU-TXT generates word-level heatmaps using feature activation maps, highlighting contextually important textual elements for model predictions. Given the absence of a unified standard for assessing XAI methods, to evaluate SIDU-TXT, we implement a comprehensive three-tiered evaluation framework – Functionally-Grounded, Human-Grounded, and Application-Grounded – across varied experimental setups. Our findings show SIDU-TXT’s effectiveness in sentiment analysis, outperforming benchmarks like Grad-CAM and LIME in both Functionally and Human-Grounded assessments. In a legal domain application involving complex asylum decision-making, SIDU-TXT displays competitive but not conclusive results, underscoring the nuanced expectations of domain experts. This work advances the field by offering a methodical holistic approach to XAI evaluation in NLP, urging further research to bridge the existing gap in expert expectations and refine interpretability methods for intricate applications. The study underscores the critical role of extensive evaluations in fostering AI technologies that are not only technically faithful to the model but also comprehensible and trustworthy for end-users.

Comparison of student nurses' expectations and newly qualified nurses' experiences regarding clinical practice: A secondary analysis of a cross-sectional survey.

To compare student nurses' expectations and newly qualified nurses' experiences regarding clinical practice in Switzerland 1 year after graduation. A secondary explorative analysis of a cross-sectional survey. The data were sourced from the Swiss National Graduate Survey of Health Professionals covering six universities of applied sciences between 2016 and 2019, with information on three cohorts of bachelor student nurses, with a 1-year follow-up between each year. The participants were 533 bachelor-prepared nursing graduates. The student nurses' overall expectations included the following top two prioritized aspects: 'contributing to something important' and 'adequate time to spend with patients'. Newly graduated nurses' clinical practice experiences demonstrated that not all expectations were met 1 year after graduation. The largest gaps were found in 'adequate time to spend with patients', 'work-life balance' and experiencing 'good management'. The most crucial expectation gaps are related to having sufficient time to spend with patients and a good work-life balance. The most important result is whether there is a shortage of places for nurses to work rather than the oft-cited shortage of nurses. The expectations of Swiss newly qualified nurses can be better met by an assessment in the first year about which individual perceptions of workplace characteristics cause them to make choices to change something about their work, affect their job satisfaction or influence their intention to stay. Few of the student nurses' expectations were met 1 year after graduation, therefore Swiss healthcare institutions should improve needs assessments to strengthen the nurse workforce starting early in employment. The results underscore the importance of a constructive management culture, such as that in magnet hospitals in the United States which underpins the philosophy of changing in nursing. The results can be used internationally as a benchmark and as a basis for introducing potential interventions for nurse retention. This study was reported following the Standardized Reporting of Secondary Data Analyses Checklist. There were no patient or public contributions. This study has not been registered.

Assessing life expectancy disparities in Chicago with a deep dive into green space

BackgroundFew studies have examined the association between green space and life expectancy, and only one study has looked at that data for small areas in the United States. These studies have found a positive association between green space and life expectancy. This study investigates the association between green space and small-area life expectancy in Chicago, a city in the United States with distinct environmental and socioeconomic characteristics and the largest U.S. life expectancy gap between neighborhoods. MethodsWe conducted a spatial analysis using the green space metrics of normalized difference vegetation index (NDVI), park access, and tree canopy. Additionally, we included 18 lifestyle, environmental, and social covariates. Diagnostic analytics included multiple linear regression, Moran I test for spatial dependence, and principal component analysis with CAR Gaussian model. We performed a simulation to predict life expectancy gain if NDVI was brought to median levels. ResultsOur study revealed that after adjusting for covariates and spatial dependence (Moran I test p = 0.012) with a CAR Gaussian model, NDVI (credible interval = 0.292-0.894) demonstrated significance at a 5 % level, while tree canopy (credible interval = -0.404-0.109) and park access (credible interval = -0.258-0.161) did not. Excluding non-significant variables (tree canopy and park access) from the CAR Gaussian model, the median effect of NDVI on life expectancy was 0.491 (95 % credible interval: 0.24–0.718). Projecting this effect to tracts below the median NDVI predicted a gain of 476,000 years of life expectancy for Chicago residents. ConclusionThis study provides evidence that green space and LE are positively correlated, suggesting the potential to increase green space to address current LE gaps. Future research should investigate the mechanisms by which green space correlates to lifespan.

Auditing standards and the persistence of the audit expectations gap: Evidencing the absence of French ‘exceptionalism’

Auditing standards have become a central feature in the world of auditing. One of the primary claims made for International Standards on Auditing (ISAs) is their capacity to reduce the audit expectations gap (AEG), but the gap persists despite the widespread adoption of ISAs. France is an intriguing case site for studying the development and impact of audit standard setting, especially given its reputation as a country for maintaining its own distinctive audit regulatory traditions. Its claimed resistance to Anglo‐American influences, however, is not what stands out in our archival analysis of French audit standard‐setting processes and an accompanying series of interviews with key participants. In contrast, the French audit standard setting emerges as a process that has largely aligned with the spirit of ISAs and adopted a narrow interpretation of the AEG. The presented analysis challenges the operational significance of a claimed French exceptionalism and adds to a growing questioning of the capacity of auditing standard setting to drive fundamental advancement in auditing practice and to meet public expectations.

The association between disability and mortality: a mixed-methods study

Globally, 1·3 billion people have a disability and are more likely to experience poor health than the general population. However, little is known about the mortality or life expectancy gaps experienced by people with disabilities. We aimed to undertake a systematic review and meta-analysis of the association between disability and mortality, compare these findings to the evidence on the association of impairment types and mortality, and model the estimated life expectancy gap experienced by people with disabilities. We did a mixed-methods study, which included a systematic review and meta-analysis, umbrella review, and life expectancy modelling. For the systematic review and meta-analysis, we searched MEDLINE, Global Health, PsycINFO, and Embase for studies published in English between Jan 1, 2007, and June 7, 2023, investigating the association of mortality and disability. We included prospective and retrospective cohort studies and randomised controlled trials with a baseline assessment of disability and a longitudinal assessment of all-cause mortality or cause-specific mortality. Two reviewers independently assessed study eligibility, extracted the data, and assessed risk of bias. We did a random-effects meta-analysis to calculate a pooled estimate of the mortality rate ratio for people with disabilities compared with those without disabilities. We did an umbrella review of meta-analyses examining the association between different impairment types and mortality. We used life table modelling to translate the mortality rate ratio into an estimate of the life expectancy gap between people with disabilities and the general population. The systematic review and meta-analysis is registered with PROSPERO, CRD42023433374. Our search identified 3731 articles, of which 42 studies were included in the systematic review. The meta-analysis included 31 studies. Pooled estimates showed that all-cause mortality was 2·24 times (95% CI 1·84-2·72) higher in people with disabilities than among people without disabilities, although heterogeneity between the studies was high (τ2=0·28, I2=100%). Modelling indicated a median gap in life expectancy of 13·8 years (95% CI 13·1-14·5) by disability status. Cause-specific mortality was also higher for people with disabilities, including for cancer, COVID-19, cardiovascular disease, and suicide. The umbrella review identified nine meta-analyses, which showed consistently elevated mortality rates among people with different impairment types. Mortality inequities experienced by people with disabilities necessitate health system changes and efforts to address inclusion and the social determinants of health. National Institute for Health and Care Research, Rhodes Scholarship, Indonesia Endowment Funds for Education, Foreign, Commonwealth and Development Office (Programme for Evidence to Inform Disability Action), and the Arts and Humanities Research Council.

Evaluation of the Effect of Parental Participation on Chinese Adolescent Behavioral Development Through the Mediating Effect of Peers: A Moderated Mediation Model.

With the rapid changes in the social environment, adolescents are facing increasing academic pressure and challenges to their physical and mental development in the socialization process. The purpose of this study was to investigate the influence mechanisms of parental participation on adolescent behavioral development (learning persistence, expressive language ability and knowledge absorption ability), revealing the mediation role of adolescent positive and negative peer interactions between parental participation and behavioral development, and whether differences in parents and children's educational expectations moderate this process. This study was measured using the Parental Participation Questionnaire, Peer Interaction Questionnaire, Behavioral Development Scale, and Educational Expectancy Gap from the China Education Panel Survey. A total of 7730 seventh-grade students and their parents were invited to participate, to establish a moderated mediation model, and the significance of the mediation effect was tested using the bias-corrected percentile Bootstrap method. (1) High frequent parental participation has a significant positive effect on adolescent behavioral development, including behavioral participation, emotional participation, and educational participation all exerting varying degrees of positive influence, as well as positively influencing adolescents' peer interactions. (2) Positive and negative peer interactions play the mediation role of 12.3% and 2.5% respectively in the process of parental participation affecting adolescent behavioral development. (3) Comparing "educational expectation gap - equal", the "educational expectation gap - high" negatively moderates the effect of parental participation on adolescent behavioral development and positive peer interaction (inhibitory effect), the "educational expectation gap - low" positively moderates the effect of parental participation on negative peer interaction (facilitation effect), which meant that the "educational expectation gap - equal" between parents and children is a more desirable state. These findings provide empirical support and effective operational suggestions to further promote positive adolescent behavioral development. Particularly for developing countries, it is recognized that positive parental participation and peer interaction, as well as equal educational expectation of parents and children, are protective factors for adolescent development.

Audit expectation gap: Evidence from Morocco

Global scandals and the collapse of major entities without any prior warning have undermined stakeholder confidence in the auditing profession and have shown that users of financial statements may have different opinions on the auditors’ responsibilities, highlighting the audit expectation gap. The present study aims to identify the existence of an audit expectation gap and its components in an emerging country, namely Morocco. For this purpose, a structured questionnaire based on a five-point Likert scale was randomly administered to 152 respondents, including auditors, investors, managers, bankers, and academics. The study explores the audit expectation gap under several components, such as the auditor’s general responsibilities, auditor’s independence, his/her responsibility to prevent and detect fraud, his/her responsibility in assessing internal control, his/her responsibility in assessing the going concern assumption and audit report. The results of this paper show evidence of the audit expectation gap in Morocco in the studied components, except the audit report. The results of the study encourage public decision-makers and professional audit bodies in Morocco to adopt an expanded audit report containing more information on the audit mission and auditors’ and management’s responsibilities. On the other hand, training and education sessions on the nature and functions of auditing should be provided on an ongoing basis to the various users of audit reports.