Expectation Gap Research Articles

Inequality in mortality between Black and White Americans by age, place, and cause and in comparison to Europe, 1990 to 2018

Although there is a large gap between Black and White American life expectancies, the gap fell 48.9% between 1990 and 2018, mainly due to mortality declines among Black Americans. We examine age-specific mortality trends and racial gaps in life expectancy in high- and low-income US areas and with reference to six European countries. Inequalities in life expectancy are starker in the United States than in Europe. In 1990, White Americans and Europeans in high-income areas had similar overall life expectancy, while life expectancy for White Americans in low-income areas was lower. However, since then, even high-income White Americans have lost ground relative to Europeans. Meanwhile, the gap in life expectancy between Black Americans and Europeans decreased by 8.3%. Black American life expectancy increased more than White American life expectancy in all US areas, but improvements in lower-income areas had the greatest impact on the racial life expectancy gap. The causes that contributed the most to Black Americans' mortality reductions included cancer, homicide, HIV, and causes originating in the fetal or infant period. Life expectancy for both Black and White Americans plateaued or slightly declined after 2012, but this stalling was most evident among Black Americans even prior to the COVID-19 pandemic. If improvements had continued at the 1990 to 2012 rate, the racial gap in life expectancy would have closed by 2036. European life expectancy also stalled after 2014. Still, the comparison with Europe suggests that mortality rates of both Black and White Americans could fall much further across all ages and in both high-income and low-income areas.

Mandatory corporate social responsibility in India: reporting reality, issues and way forward

PurposeSince 2013, the Indian Companies Act Section 135 has mandated corporate social responsibility (CSR) reporting by Indian central public sector enterprises (CPSEs). CSR reporting is regulated by multiple Government of India ministerial agencies, each requiring different formats and often different data. This study aims to understand the impact of these multiple regulatory bodies on CSR reporting by Indian CPSEs; evaluate the expectation gap between regulators and the regulated; and investigate the compliance burden on CPSEs.Design/methodology/approachAn interview-based approach was adopted to evaluate the perspectives of both regulators and regulated CPSEs on the impact of the new regulations on CSR reporting quality. The authors use the lens of institutional theory to analyse the findings.FindingsDriven by coercive institutional pressures, CPSEs are overburdened with myriad reporting requirements, which significantly negatively impact CPSEs’ financial and human resources and the quality of CSR activity and reports. It is difficult for CPSEs to assess the actual impact of their CSR activities due to overlapping with activities of the government/other institutions. The perceptions of regulators and the regulated are divergent: the regulators expect CPSEs to select more impactful CSR projects to comply with mandatory reporting requirements.Originality/valueThe findings of this study emphasise the need for meaningful dialogue between regulators and the regulated to reduce the expectation gap and establish a single regulatory authority that will ensure that the letter and spirit of the law are followed in practice and not just according to a tick-box approach.

Complexity and volume: work intensification of vice-principals in Ontario

ABSTRACT Vice-principals’ (VPs) work is intensifying in its complexity and volume but the changing nature of their work is not thoroughly documented. This article focuses on the often-overlooked VP’s role and records the factors that evidence the intensifying work conditions for VPs. The data for this article come from a large-scale online survey that has been distributed among the VP members of the Ontario Principals’ Council (OPC). The research findings comprehensively document the increasingly complex and multifaceted nature of VPs’ work and highlight the specific challenges facing VPs, particularly in the areas of motivation and expectation gap, duties and responsibilities, policy influence, challenges and possibilities, emotional well-being and coping, and mentoring. This study provides evidence of the need to reexamine the role of VPs and an urgency to provide targeted training, mentorship and professional development to VPs so that they can flourish in their roles.

Shariah disclosure expectation gap between Shariah practitioners and Islamic banks’ customers in Malaysia

Research aim: The aim of this study is to examine the possibility of a gap in perception between Shariah practitioners and customers of Islamic banks on the importance of Shariah disclosure by Islamic banks. Design/ Methodology: Questionnaires were distributed to Shariah practitioners, consisting of Shariah committee members and Shariah officers, and Islamic banks’ customers who were lecturers and final year accounting students. The concept of expectation gap derived from the auditing literature was extended and applied to this study’s context. A total of 64 and 200 questionnaires were distributed to Shariah practitioners and customers of Islamic banks, respectively. The response rates were 41% for Shariah practitioners and 65% for Islamic banks’ customers. Research findings: The results indicate that Shariah practitioners and customers perceive all Shariah disclosure items as important to be disclosed. However, a few significant differences were noted between both groups, suggesting the existence of an expectation gap, albeit minimal. Only a minimal gap between the selected customers and practitioners may be reasonable, as the group of customers consisted of informed customers. Theoretical contribution/ Originality: This study contributes to knowledge as there is a dearth of literature that determines customers’ perceptions of Shariah disclosure. Practitioner/ Policy Implications: The results provide regulators and Islamic banks with valuable insight into the importance of Shariah disclosure items from the points of view of customers and Shariah practitioners on which items they concur as important and which items they differ in opinion. Limitation/ Implication: This study is an initial effort to examine the expectation gap between knowledgeable customers and Shariah practitioners on the Shariah disclosure made by Islamic banks. The customers are respondents from only one university; hence, there is a limitation concerning the generalisability of the findings. Thus, future research could extend such an investigation to other customers in order to enhance generalizability.

The audit expectation gap and strengthened independence standards in the European Union: measuring the effects of the new EU Directive

ABSTRACT The European Union has addressed the moral hazard that auditors may present by doubly reinforcing auditor independence. This has been done through the formulation of a general principle of independence in conjunction with a preventive and sanctioning framework of safeguards and prohibitions. This article evaluates whether the audit expectation gap has provoked a shift towards increasing the protection of auditor independence. The Directive provides a new framework to harmonise and protect auditor independence in the EU. The article covers a gap in relation to the effects of new auditing regulations within the EU affecting the ethical problem of auditor independence and its connection to the audit expectation gap. A qualitative study addressed to a sample of 192 auditors has been developed. Following the structural equation modelling methodology (PLS-SEM), our results display evidence of a relationship between the audit expectation gap and auditor independence. Furthermore, the results show a mediating effect of new auditor safeguards and quality controls and a sanctioning system to protect independence when an audit expectation gap exists. The results also show that the more restrictive auditor prohibitions considered in the latest European reform have a positive effect on the protection of auditor independence.

Tuberculosis in Australia's Top End First Nations highlights health and life expectancy gaps: a call to arms.

The incidence of TB is decreasing, but still, almost 25% of the world's population are infected [1]. TB has largely been eradicated in many wealthy nations and has a disproportionate prevalence in developing nations [1]. The World Health Organisation describes TB as 'a disease of poverty and economic distress, vulnerability, marginalisation, stigma and discrimination'. Hence, it is not surprising that globally, First Nations people are inordinately affected by TB. Australian First Nations are no exception.

Contributors to reduced life expectancy among Native Americans in the Four Corners States

To assess trends in life expectancy and the contribution of specific causes of death to Native American-White longevity gaps in the Four Corners states, we used death records from the National Center for Health Statistics and population estimates from the U.S. Census Bureau from 1999–2017 to generate period life tables and decompose racial gaps in life expectancy. Native American-White life expectancy gaps narrowed between 2001 and 2012 but widened thereafter, reaching 4.92 years among males and 2.06 years among females in 2015. The life expectancy disadvantage among Native American males was primarily attributable to motor vehicle accidents (0.96 years), liver disease (1.22 years), and diabetes (0.78 years). These causes of deaths were also primary contributors to the gap among females, forming three successive waves of mortality that occurred in young adulthood, midlife, and late adulthood, respectively, among Native American males and females. Interventions to reduce motor vehicle accidents in early adulthood, alcohol-related mortality in midlife, and diabetes complications at older ages could reduce Native American-White longevity disparities in the Four Corners states.

UNDERSTANDING EXPECTATION GAP IN TERMS OF CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING

The main purpose of financial reporting is to provide information to user groups, such as providers of finance, investors, shareholders, and others, that will be useful for them in making economic decisions. Expectation gap has been known as one of the major topics for debate in accountancy, so this paper aims to find out whether such gap exists in terms of perception of the importance of the financial information qualitative characteristics (defined in Conceptual Framework) from the perspectives of two groups (auditors and public) involved in working with and using such information. To achieve the purpose of the given paper, a survey was conducted, the results of which were used in the statistical analysis which is shown in the next sections of the paper. The survey was responded by 32 auditors and 38 representatives of public with sufficient knowledge in finance and accounting. Results of the statistical analysis show that there is some difference between auditors and public in terms of the importance perception of several elements from the financial information qualitative characteristics.

Role ambiguity in entrepreneurship education: expectation gaps between educators and students in venture creation courses

PurposeThis study aims to explore expectation gaps concerning the roles between educators and students in the context of venture creation courses at higher education institutions by investigating their mutual perspectives. The authors seek to answer the following research questions: (1) how is the role expectation toward the entrepreneurship education of teachers different from that of students and (2) what are the consequences of these expectation gaps in entrepreneurship education?Design/methodology/approachThis study applies an explorative qualitative approach. As the research setting, the authors selected an entrepreneurship education course for advanced management students at a German public university. The authors conducted in-depth interviews with both educators and students to examine how role ambiguity emerges in venture creation courses.FindingsThis study identified discrepancies between educators and students in their fundamental assumptions regarding the role of educators and students. Such discrepancies are the autonomy-level assumption gap, capacity assumption gap and learning outcomes expectation gap. Based on the findings, this study develops a framework of expectation gaps between educators and students as sources for role ambiguity in entrepreneurship education by extending the role episode model developed in role theory.Research limitations/implicationsThe findings contribute to the extant literature on entrepreneurship education in several ways. First, this study reveals that students in venture creation programs can encounter role ambiguity due to differing expectations about their role between educators and students, which can negatively affect the students' perception of their learning outcome. Second, this study discovered that the possible discrepancies regarding the fundamental assumptions about the role of educators and students pose a challenge to educators. Third, the findings illuminate the importance of understanding the complex identity of students in the context of student-centered entrepreneurship education.Practical implicationsThis study offers several practical implications for entrepreneurship educators in higher education institutions. First, this study reveals the confusion among students concerning their role in entrepreneurship education. As such, it is recommended that educators explain to students the purpose of the student-centered pedagogical approach and the expected role of students in acting as independent entrepreneurial agents. Second, while student-centered entrepreneurship education is based on the fundamental assumption that students are motivated to develop their own startup projects, educators must consider the nature of students' motivation and their overall student-life situation. Finally, this study demonstrates the importance of creating an active feedback loop so that entrepreneurship teachers can be aware of such perceptional gaps between educators and students and understand the sources of these gaps.Originality/valueWhile the extant literature indicates the existence of perceptual gaps between educators and students in the context of entrepreneurship education, how these gaps emerge and influence the outcome of entrepreneurship education remained unclear. One critical reason for the under-investigation of this issue was that existing studies predominantly emphasize the educators' perspectives, although such expectation gaps can only emerge through the discrepant views of two different parties. This study tackled this research gap by considering the mutual perspective of educators and students by applying role theory.

The consequences of the auditor’s choice in group companies and expectations gap

PurposeThe purpose of this paper is to investigate the consequences of the auditor’s choice in group companies and the expectation gap of listed firms on the Tehran Stock Exchange (TSE).Design/methodology/approachIn this study, 128 companies (768 observations) listed on the TSE during the period 2012 to 2017 have been investigated. To test the hypotheses, logistic regression has been used.FindingsThe results showed that companies that are members of business groups are more likely to choose their auditors from large audit firms. The research findings also showed no significant relationship between the business group firms that have used the large auditor and the financial reporting quality. The results showed a positive and meaningful relationship between the member firms that use the large auditor and the audit fees. The results showed a negative and significant relationship between membership in business groups and the audit expectations gap.Originality/valueDespite the importance of the audit performance, defining auditors’ roles most acceptably has always been challenging to create a gap through the diverse understanding of auditors’ role, which is the distance of perception between users’ auditors. For this reason, over the past years, the audit expectation gap and how to reduce it have focused on academics, professional accounting firms and users of financial statements. As any unmet expectations from the community will reduce the audit firm’s credibility and ability to gain and be widely detrimental to stakeholders, the audit study’s expectation gap in performing audit study is critical. Although there are extensive studies on the gap in auditing expectations in developed economies, most conclusions cannot be attributed to developing countries such as Iran due to cultural and legal differences. Besides, the audit environment in Iran and existing laws can have different results. This research also helps to bridge this gap by providing additional guidance to regulators. Besides, as all recent studies on the expectation gap were qualitative, the present study measures the expectation gap through quantitative statistical methods.

English

Although the audit expectation gap has been subject to substantial research over the past two decades, it remains a controversial issue for the audit profession. This study, therefore, examines the existence of an audit expectation gap in Cameroon between auditors and users (accountants, bankers, and investors), assesses the dimensions of the gap, and relates the findings to prior findings on the expectation gap. A survey questionnaire capturing fifteen semantic different belief statements on a five-point Likert scale was filled by respondents (n=365). The questionnaire addressed issues concerning auditors’ duties, and the consistency and usefulness of audits and audited statements of account. The results indicate significant evidence (α = 0.05) of an audit expectation gap concerning auditors’ accountability to prevent as well as detect fraud and to maintain the soundness of internal control systems, and issues related to auditors' objectivity and impartiality. An expectation gap was equally observed regarding auditors’ trustworthiness and whether audited statements of accounts obviously articulated the degree of guarantee and the work performed by auditors. We mainly recommend the establishment of an informative and educational platform aimed at keeping users abreast of auditors’ responsibilities. These findings serve as a critical reference point for policymakers and regulators interested in enhancing audit quality and audit reliability in Cameroon and other developing economies exhibiting similar audit regulatory and socio-economic characteristics as Cameroon.   Key words: Auditing, auditors, cameroon, expectation, perception, users.

Audit Expectation GAP in The Public Sector of The Gambia

In the private sector, the audit expectations deficit is a big concern. The audit expectations divide, on the other hand, is a new problem in the public sector that has received little attention from researchers. Just a few studies on the audit expectations deficit in the public sector have been conducted so far in the sense of financial audit. In the background of the above, this study centered on the audit expectations difference. The study was motivated by the importance of the financial audit feature in the Gambian public sector, as well as recent developments related to this type of audit in the country (such as rising expectations among users and associated problems in practice). As a result, the study aims to assess whether or not there is a difference in audit expectations in the Gambian public sector. According to the results of this report, there is an audit expectations deficit in the Gambian public sector when it comes to performance auditing. Interviews indicate that there is a broad gap in audit standards on several auditing topics. These include fraud detection exercises, management, executive and other parties' impact on auditors, audit report format, and widening the audit mandate to include policy merits.

Consumers’ Post-purchase Regret Determinants in Sri Lankan Shopping Malls

Aims: This study aims to find the factors affecting post-purchase regret at shopping malls in Sri Lanka. Marketing needs better recognition of customer behavior decisions. The importance of this study is to find the gaps in customer expectations and what malls actually deliver. It also aims to identify ways to create the best possible post-purchase customer experience.
 Study design: Factors considered in this study have framed the number of alternatives forgone, the return process experience at mall shop, the self-esteem, and risk-aversion of the consumer.
 Place and duration of study: People who have shopped at malls during the year 2020 were chosen via an online survey, and 369 responses were collected concerning the period mentioned above.
 Methodology: A questionnaire was used to gather data, and its reliability has been tested with Pearson Product-Moment values and reliability measured via a factor analysis using SPSS application.
 Results: The results indicated that the number of alternatives forgone, return procedure of the mall shop, and the consumers' self-esteem positively associated with post-purchase regret. At the same time, risk-aversion shows a negative relationship with post-purchase regret.
 Conclusion: The number of alternatives is the most significant factor that relates to post-purchase regret. To lower the regret of alternatives forgone, mall shop managers must look into customer’s preferences. It is better to cluster the loyal and non-loyal customers in a long time. The number of options showcase in the mall must be limited, but with a sense of marketing. To decrease dissatisfaction with the return procedure, one should enhance the services behind the return procedure and provide correct directions. Risk aversion is negatively proportional to post-purchase regret.

Financial Toxicity During Breast Cancer Treatment: A Qualitative Analysis to Inform Strategies for Mitigation.

Financial toxicity from cancer treatment is a growing concern. Its impact on patients requires refining our understanding of this phenomenon. We sought to characterize patients' experiences of financial toxicity in the context of an established framework to identify knowledge gaps and strategies for mitigation. Semistructured interviews with patients with breast cancer who received financial aid from a philanthropic organization during treatment were conducted from February to May 2020. Interviews were transcribed and coded until thematic saturation was reached, and findings were contextualized within an existing financial toxicity framework. Thirty-two patients were interviewed, of whom 58% were non-Hispanic White. The mean age was 46 years. Diagnoses ranged from ductal carcinoma in situ to metastatic breast cancer. Concordant with an established framework, we found that direct and indirect costs determined objective financial burden and subjective financial distress stemmed from psychosocial, behavioral, and material impact of diagnosis and treatment. We identified expectations as a novel theme affecting financial toxicity. We identified knowledge gaps in treatment expectations, provider conversations, identification of resources, and support-finding and offer strategies for mitigating financial toxicity on the basis of participant responses, such as leveraging support from decision aids and allied providers. This qualitative study confirms an existing framework for understanding financial toxicity and identifies treatment expectations as a novel theme affecting both objective financial burden and subjective financial distress. Four knowledge gaps are identified, and strategies for mitigating financial toxicity are offered. Mitigating patients' financial toxicity is an important unmet need in optimizing cancer treatment.

Strategies and challenges of implementing social responsibilities based on compliance auditing banking services to stakeholders and its effect on reducing the gap between expectations

This study aimed to identify strategies for implementing social responsibility in banking services to stakeholders considering the compliance auditing and determine barriers. The Grounded Theory was used to develop the model, and banking experts were interviewed using a purposive sampling method to collect qualitative data. A total of 336 certified public accountants were selected in the quantitative part using a random sampling method. A questionnaire was used for data collection, and the analysis of variance (ANOVA) and t-test and Friedman test were used to analyze the data. The essential executive strategies were to increase welfare services proportional to the inflation rate to employees, implement a meritocracy system in the banking system, accept the workforce with government testing and supervision, increase actual stock returns and distributive profits, provide transparent, timely, and reliable information with simultaneous access for all, development of electronic banking, and justice in equal services to all customers with high quality and speed. In addition, the critical barriers were the lack of prioritizing compliance with social responsibilities at the top of organizational goals and the private or public nature of banks. Considering the confirmation of the five hypotheses, the compliance with social responsibilities in customer service had the most significant effect, and the other stakeholders service had the least effect in reducing the stakeholders’ expectation gap.

Assessment of Service Quality of public Physical therapy practice based on SERVQUAL model

Quality has become a major determinant in both the industrial and service sectors in order to maximize returns on investments while also contributing significantly to cost reduction. Healthcare, like other service industries, has become a highly contested and rapidly increasing service industry around the world. Objective: The objective of this study was to analyze the functional quality of services provided in the hospital departments of physical therapy in public sector. Methods: The study design was Cross Section Survey. The patients were interviewed through non-probability convenience sampling technique. The respondents were contacted in public hospital in Bahawalpur. The content of questionnaire was validated through literature and SPSS version 16.0 was used for data analysis. The results were extracted by determining patient satisfaction through patient perception and expectation gap, conclusion was drawn, suggestions and recommendations were made. Results: A total of 101 patients, among which 60 patients were male (59 %) and 41 patients were female (40%) were studied. 55 patients (54%) aged 20 to 35 years, 46 patients (45%) aged 31 to 60 years old. Maximum and minimum mean values of expectation are 3.79 in appearance and 2.71 in brochure respectively. The overall quality expectation mean is 3.25. Maximum and minimum mean values of perception are 4.29 in exceed and 1.94 in brochure respectively. The overall quality perception mean is 3.8. Conclusions: The present study concluded that patients' perception was satisfied with the physiotherapy services rendered to them. The highest level of patients’ perception was the reliability, followed by assurance, responsiveness, accessibility/affordability, tangibility, and the lowest patients ‘perception was the empathy dimension.

Expecation Gap in Surabaya: The Assessment Between Auditors With Audit Report Users

Expectation gaps always occur in companies where there is a difference between what public accountants (auditors) believe to be their responsibilities and what users of financial statements want. Thus this study discusses the expectation gap which aims to determine the performance of auditors in performing any audit work, to know the reactions of audit report users when reading the audit results, and to find out the process between auditors and audit report users when experiencing an expectation gap. This assessment uses qualitative data types. Sources of data used are observation and interviews. This research uses descriptive research and data analysis used is descriptive qualitative analysis. In this study, there is a conclusion that there are differences in expectations between auditors and auditees. Factors that trigger differences in expectations include; audit education both on the auditor and the auditee side, the standards owned by the auditor, the auditor's performance and the auditor's experience and the auditee's attitude

Gaps in expectations of a cotton producer: the case of Rwenzori cotton farmers in Uganda

The plight of the smallholder cotton farmer in the Rwenzori region of western Uganda starts with the unfair terms of hiring land for cultivation. The next hurdle is the loss of ownership of the cotton at the earliest stage of the value chain after delivering the produce to the ginner. Even the Fairtrade standards base the minimum price for the farmer on delivery of seed cotton at the ginnery, implying that the farmer is not expected to participate in the value chain and share the accruing value additions further up the chain. However, members of the Rwenzori Farmers' marketing Co-operative Society decided to move a step up the value chain by hiring the ginning services and, hence, retained the ownership of both the lint and cotton seed, which improved their income by at least 30 per cent. The strategy is to find investors to enable them to spin the cotton and manufacture the final products.

Educating the Next Generation of Remote Sensing Specialists: Skills and Industry Needs in a Changing World

The landscape of post-secondary education has experienced a dramatic change in student outcomes over the past 20 years. The expectation for students in advanced education was a career in research and toward gaining employment in either academia or in government science. From our survey of university students and early career professionals, it was clear that there is an expectation gap between desired and probable post-secondary education outcomes. Our survey indicated that the majority of trainees, regardless of level of education, undervalue the importance of written and oral communication skills and overvalue specific methodological understanding relative to those employed in the field. While some of these dichotomies can be explained by the relative lack of experience of students, it also points to the nature of the foci of our training. While we are concerned with the production of the next leaders in remote sensing science, most will have careers that are different from their training. There is an opportunity to optimize the post-secondary education experience (student and faculty) with the inclusion of a broader view toward career outcomes.

Service Quality and Passenger Satisfaction in Air Transportation in a Developing Economy: Evidence from Nigeria

This study investigates the quality of service provided for air travel in Nigeria and the level of satisfaction of passengers with the service encountered. It does so by focusing on both the airports and the airlines as service providers. In that way, the study captures much of the effects of the organizational culture, employee behavior, and general norms which influence passenger attitudes. The SERVQUAL model was used in measuring the five dimensions of service. Domestic travel only was studied, with data obtained from well-structured questionnaires to evaluate perception–expectation gaps in airports as well as in airlines. The overall gap score of the Nigerian airports shows an average airport quality of service with a value of 21.8179. This reveals that the perceived service quality is less than passengers’ expectations in Nigerian airport service operations. In the same vein, the gap score of the Nigerian airlines shows an average airline quality-of-service gap with a value of 21.32, which is generally low. This means that the passengers or customers of the airlines during the response period were expecting more service quality from the airlines in the country. The level of service at Nigerian airports needs to be improved so as to encourage passengers to use the airports and as well reduce many queues at baggage collection areas. The air travel industry is currently challenged in a recessed economy resulting in lower service standards, lower patronage, increased missed trips, flight cancellations, passenger complaints, and faltering loyalty. The findings of the study will, therefore, be useful to the managers of airports and airlines, the economic regulator of the aviation industry, and other stakeholders.