Expectation Gap Research Articles

Đo lường chất lượng dịch vụ tiền gửi tiết kiệm cá nhân tại ngân hàng Nông nghiệp và Phát triển Nông thôn Việt Nam – Mười năm nhìn lại

The research aims at comparing this research results to the same research which was conducted 10 years ago, by measuring the difference between the consumers rating perception and their rating expectation towards personal savings deposit at Vietnam Bank for Agriculture and Rural Development (Agribank), by using SERVQUAL scale dimension-by-dimension approach. The survey was conducted to 280 consumers who are using services at Agribank branches and transaction offices during the last quarter of 2019 towards service perception and service expectation, using the previous research results of Cronbach’s Alpha and EFA, in which there are four main factors: reliability, interaction quality, service environment and price. The comparison results show that the dimensions of both perception and expextation changed positively over the last ten years. Concurrently this research also suggests some activities should-be-done activities to Agribank management to close the perception and expectation gaps, as well as approach and apply new banking applications in the era of open and integrated economy.

Gender Roles and the Gender Expectations Gap

Expectations about macro-finance variables, such as inflation, vary significantly across genders, even within the same household. We conjecture that traditional gender roles expose women and men to different economic signals in their daily lives, which in turn produce systematic variation in expectations. Using unique data on the contributions of men and women to household grocery chores, their resulting exposure to price signals, and their inflation expectations, we show that the gender expectations gap is tightly linked to participation in grocery shopping. We also document a gender gap in other economic expectations and discuss how it might affect economic choices.

Gender Roles and the Gender Expectations Gap

Expectations about macro-finance variables, such as inflation, vary significantly across genders, even within the same household. We conjecture that traditional gender roles expose women and men to different economic signals in their daily lives, which in turn produce systematic variation in expectations. Using unique data on the contributions of men and women to household grocery chores, their resulting exposure to price signals, and their inflation expectations, we show that the gender expectations gap is tightly linked to participation in grocery shopping. We also document a gender gap in other economic expectations and discuss how it might affect economic choices.

Overconfidence and Gender Differences in Wage Expectations

We analyze the impact of (over-)confidence on gender differences in expected start-ing salaries using elicited beliefs of prospective university students in Germany. According to our results, female students have lower wage expectations and are less overconfident than their male counterparts. Oaxaca-Blinder decompositions of the mean show that 7.7% of the gender gap in wage expectations is attributable to a higher overconfidence of males. Decompositions of the unconditional quantiles of expected salaries suggest that the contribution of gender differences in confidence to the gender gap is particularly strong at the bottom and top of the wage expectation distribution.

Assessment of service quality in special care dentistry department using SERVQUAL model

Background: Special care dentistry, also known as special needs dentistry includes treating patients who are physically disabled (congenital, traumatic, and/or physiological), medically compromised (systemic, genetic, and/or acquired), and cognitive deficit (mental, sensory, emotional, and/or behavioral) who experience barriers to preventive and routine dental care. Aim: The purpose of this study was to assess the quality of treatment received by the patients in the special care dentistry department using SERVQUAL model. Setting and Design: This descriptive, cross-sectional study was conducted at the special care dentistry department, Unit of Oral Medicine and Radiology department. Materials and Methods: The study population consisted of 384 patients treated in the Special care dentistry department from December 2017 – December 2019. Each participant's demographic data and reason for referral was recorded. Participant or the participant's caregiver was asked to fill the expectation questionnaire of the SERVQUAL model and required dental treatment was provided. Post treatment, the participant was asked to fill up the perception questionnaire. Each question was assessed using a 5-point Likert scale. Multiple statistical analyses was done to calculate the discrepancy between perception and expectation scores which is denoted by the statistical term “Gap value.” Results: Most patients belonged to the age range of 51–60 years. The commonest reason for referral was being medically compromised. All five domains of the SERVQUAL model showed high expectation, perception scores, and positive gap values. Conclusion: The SERVQUAL model has been validated as an effective service assessment tool. In our study, this SERVQUAL model which was employed in the special care dentistry, Unit of Oral Medicine Department for patients with special needs showed positive expectation and perception scores in all five domains which denotes effective patient care.

Audit Fees and Financial Performance of Deposit Taking Saccos in North RIFT, Kenya

The collapse of Deposit-Taking SACCOS and financial institutions in Kenya has caught the attention of the public and supervisory agencies to query the quality of audit. SACCO Societies Regulatory Authority on its inspection report indicated that SACCOs have been implicated in maladministration, scams and fraudulent dealings that led to their eventual collapse. SASRA also revoked licenses and rejected audited financial statements of some Deposit Taking SACCOs between 2013 to 2017.These financial scandals have been traced to poor audit quality. The study aimed to test the impact of audit quality on financial performance of Deposit-Taking SACCOs in North Rift Region, Kenya. The study sought to establish the influence of audit fees on financial performance; determine the influence of audit firm tenure on financial performance; establish the influence of auditor independence on financial performance and to determine the influence of audit firm experience on financial performance of Deposit-Taking SACCOs in North Rift Region, Kenya. This study was based on Agency theory, Role theory and the Concept of audit expectation gap, and Stakeholders’ theory. This research adopted descriptive cross-sectional research design. The target population for the study was 266 staff of all the 16 registered Deposit-Taking SACCOs in North Rift Region, Kenya. The sample size was 48 respondents comprising of chief executive officers, finance officers and internal auditors of the Deposit-Taking SACCOs selected using purposive sampling method. Primary and secondary data was used. Questionnaires collected primary data while audited annual financial statements of SACCOs provided secondary data. Inferential and descriptive statistics was used in analyzing data through SPSS version 25. It emerged that audit fees, audit firm tenure and audit firm experience have a significant positive influence on financial performance of Deposit-Taking SACCOs in North Rift Region, Kenya. Auditor independence had an insignificant positive influence on financial performance of Deposit-Taking SACCOs in North Rift Region, Kenya. The study concluded that audit quality has a positive noteworthy impact on financial performance of Deposit-Taking SACCOs in Kenya. The study recommends that regulatory authorities should formulate strict rules on audit fee charges and oversee the implementation of the same. Also, SASRA should ensure DT-SACCOs implement auditor rotation in compliance with auditing regulations and standards. DT-SACCOs to consider auditor’s professional competence and experience before initiating any audit engagement. Finally, DT-SACCOs and auditors should reinforce the professional code of ethics in regard to auditor independence in terms of familiarity between auditor and the client that may lead audit work into jeopardy.

An empirical study of the audit expectation gap in yemen and how to narrow the gap

A survey research was conducted on a sample of 288 auditors and users of financial statements. Of the 288 questionnaires distributed, 75.69% were returned and analyzed. The results suggested the existence of wide audit expectation gap between the two groups, with respect to auditors’ performance. Hence it is suggested that in order to improve the degree of accounting profession and auditing practices in Yemen, authorities may consider adapting accounting and auditing standards, that are suitable to the country's business environment. These standards will provide guidance and rules for all related parties, which have interest and concern, in the accounting and auditing profession. This study adds evidence to the important debate about audit expectation gap, from a region that is relatively under researched.

Key audit matters and their implications for the audit environment

This paper sets out to investigate how the new auditing standard ISA 701: key audit matters addresses issues historically presented by audit reports. The extensive literature around audit reporting highlights that past reforms resulted in a lack of success and the continued existence of the audit expectation gap. Increased auditor liability is one of the major concerns raised by practitioners with the new standard expanding the audit report to include key audit matters. Through a qualitative content analysis examination of the most recent audit reports of the top 100 listed companies on the NZX, ASX and FTSE, key audit matters were identified. The results of the study found that goodwill and intangibles, revenue recognition and taxation were the most common key audit matters. Overall, the results of these findings suggest that these key audit matters may go a long way to addressing the audit expectation gap and issues presented by audit reports.

The Adequacy of the Auditor’s Report in the Anti-Graft Age: A Forensic View

One of the greatest evils ravaging the economies of developing and developed countries in the information age is financial crime with implications for the adequacy of the auditor’s report. Therefore, this study is designed to qualitatively explore and interrogate available literatures, towards ascertaining whether the scope and content of audit and auditor’s report meet the information needs and/or expectations of financial statement users in the anti-graft age, and to examine whether the conventional audit report can furnish anti-graft agencies with the required information that will enable them fight financial crimes. To achieve the above objectives, the quasi-judicial, credibility, inspired confidence and policeman theory of auditing were explored. Existing literatures revealed an expectation gap (in assurance and content) between auditors and financial statement users. Related literatures also suggest that conventional financial auditing tools and methods, especially audit sampling are not adequate to detect and prevent fraud and errors in the information age, and that the conventional audit report cannot meet the information needs of anti-graft agencies. The conclusion of the study is that conventional auditors, unlike forensic auditors, are mere watch-dogs and not blood-hounds, and as a result cannot proactively detect, prevent and investigate fraud. Consequently, it is recommended that forensic auditing should be deployed in corporate settings to peruse and investigate the facts behind the figures in reported corporate earnings as this would boost not only investors’ confidence but the credibility of financial reports and that conventional auditors should acquire investigative skills and technology.

Inequality in Life Expectancy in Korea according to Various Categorizations of the National Health Insurance Premiums as a Marker of Income.

The purpose of this study was to examine the degree to which the magnitude of income inequality in life expectancy according to different categorization across beneficiary types under the National Health Insurance Service (NHIS) in Korea. We used population and death data in 2017 from the National Health Information Database of the NHIS. Income quintile groups were classified in four ways according to beneficiary type (employee insured, self-employed insured, and Medical Aid beneficiaries). Standard life table procedures were used to calculate life expectancy. The life expectancy gap between the lowest and highest income quintiles was the largest when the entire population was divided into quintiles without distinguishing among types of beneficiaries. In conclusion, we suggest that income quintile indicators in NHIS data, measured without distinguishing among types of beneficiaries, may best represent the magnitude of health inequalities in Korean society. This indicator could be used for future research on health inequalities, as well as for monitoring health inequalities in Korea.

Gender Roles and the Gender Expectations Gap

Gender Roles and the Gender Expectations Gap

The relationship between audit components and audit expectation gap in listed companies on the Tehran stock exchange

Purpose The expectation gap between auditors and users has recently been the topic of many controversies. This paper aims to evaluate the relationship between auditor’s characteristics and audit expectation gap among information users in listed companies on the Tehran stock exchange market. In other words, the study attempts to find whether there is a significant relationship between audit components and the audit expectation gap or not. Design/methodology/approach The multiple regression model is used to test the hypotheses. Research hypotheses are tested using a sample of 78 listed companies on the Tehran stock exchange during 2012-2016, by using integrated data technique of the multiple regression model. Findings The findings show that standard audit fees are not significantly associated with the audit expectation gap. Furthermore, audit fees are negatively associated with the audit expectation gap, which provides that allocated audit price in financial statements gives useful information for external and internal individuals. Predictably, it is recommended that audit opinion significantly determines the level of the audit expectation gap. The authors also find that the independence of the director boards and audit committee members fulfill the expectation gap of individual users. Moreover, finding the negative impact of audit firms ranking on the expectation gap, supports the idea of higher ranked audit firms provide high quality services, and consequently, more reliable information. Finally, the results show that the audit record is positively associated with the audit expectation gap. Originality/value As all recent studies on the expectation gap were qualitative, the present study is the first paper, which measures the expectation gap quantitatively through the statistical method.

Keeping the body in mind: A qualitative analysis of the experiences of people experiencing first-episode psychosis participating in a lifestyle intervention programme.

The life expectancy gap experienced by people living with severe mental illness is primarily a result of cardiometabolic disease that is often exacerbated by side effects of antipsychotic medication. Commencement of atypical antipsychotic medication is commonly associated with weight gain. The Keeping the Body in Mind programme has demonstrated that early intervention with lifestyle activities can attenuate this weight gain and potentially improve long-term health outcomes. The aim of this study was to explore the experiences of young people who participated in the Keeping the Body in Mind programme, a targeted lifestyle intervention programme. A qualitative approach was used employing a semi-structured interview format. The interview schedule included questions related to four topics: aspects of the programmes that were useful, attributes of staff members that influenced the programme, changes in attitudes towards their own physical health, and suggestions for programme improvements. Interviews were recorded with duration ranging from 40 to 65min. Thematic analysis was used to detect and assemble codes. These were then synthesized and classified into themes. Eleven participants were interviewed (seven males), aged between 18 and 25years. Thematic analysis revealed four main themes: the role of physical health in mental health recovery; the importance of staff interactions; the value of peer interaction; and graduation to a sustainable healthy lifestyle. Study participants reported that they valued the programme for both their physical health and mental health recovery.

A scoping review of Aboriginal and Torres Strait Islander health promotion programs focused on modifying chronic disease risk factors

Issue addressedNoncommunicable chronic disease underlies much of the life expectancy gap experienced by Aboriginal and Torres Strait Islander people. Modifying contributing risk factors; tobacco smoking, nutrition, alcohol consumption, physical activity, social and emotional wellbeing (SNAPS) could help close this disease gap. This scoping review identified and describes SNAPS health promotion programs implemented for Aboriginal and Torres Strait Islander people in Australia.MethodsDatabases PubMed, CINAHL, Informit (Health Collection and Indigenous Peoples Collection), Scopus, Trove and relevant websites and clearing houses were searched for eligible studies until June 2015. To meet the inclusion criteria the program had to focus on modifying one of the SNAPS risk factors and the majority of participants had to identify as being of Aboriginal and/or Torres Strait Islander heritage.ResultsThe review identified 71 health promotion programs, described in 83 publications. Programs were implemented across a range of health and community settings and included all Australian states and territories, from major cities to remote communities. The SNAPS factor addressed most commonly was nutrition. Some programs included the whole community, or had multiple key audiences, whilst others focused solely on one subgroup of the population such as chronic disease patients, pregnant women or youth. Fourteen of the programs reported no outcome assessments.ConclusionsHealth promotion programs for Aboriginal and Torres Strait Islander people have not been adequately evaluated. The majority of programs focused on the development of individual skills and changing personal behaviours without addressing the other health promotion action areas, such as creating supportive environments or reorienting health care services.So What?This scoping review provides a summary of the health promotion programs that have been delivered in Australia for Aboriginal and Torres Strait Islander people to prevent or manage chronic disease. These programs, although many are limited in quality, should be used to inform future programs. To improve evidence‐based health promotion practice, health promotion initiatives need to be evaluated and the findings published publicly.

The Effects of Ambiguity on Loss Contingency Evaluation by Auditors and Investors

The objective of this study is to provide additional evidence regarding the effect of ambiguity on auditors’ and investors’ judgments when they evaluate managers’ disclosures about loss contingencies. Inspired by Nelson and Kinney (1997), we conducted an experiment where auditors and investors evaluate managements’ loss disclosures. We manipulate the probability of loss at three levels and the uncertainty about the ambiguity at two levels. Our results show that both auditors and investors appear to be aggressive towards financial reporting choices, and are less willing to recommend a loss contingency disclosure when there is ambiguity. Our results extend prior accounting literature and highlight the importance of understanding imprecise estimates in financial reporting. We found that auditors and investors reacted very similarly towards ambiguity in loss disclosures. This result may reflect a narrowing of the expectations gap around reporting accounting estimates and highlight the potential improvements in users’ confidence in accountants.

Audit Expectation Gap in Islamic Countries

The present study focuses on the audit expectations gap and its coping strategies from the users’ perspectives in Iran and Iraq. The audit expectations gap's coping strategies include audit report type, users’ training, and related rules and regulations. Data collected from an equal distribution of 400 questionnaires between the users of financial statements in Iran and Iraq. The statistical population includes auditors, bank staff, investors, and university students from 2019-03 to 2019-07. The study results indicated no research variable (users’ training, type of audit report, and setting standards) could reduce Iran and Iraq's audit expectations gap. The research variables in Iran and Iraq's statistical population had no significant effect on reducing the expectations gap, and it is expected that several other factors contribute to this issue.

Analysing the Needs of EFL/ESL Learners in Developing Academic Presentation Competence

The literature on how to develop competence in giving academic presentations (AP) (e.g. Zappa-Hollman, 2007) shows that apart from basic communication skills (i.e. the ability to speak accurately, fluently and appropriately), university students are expected to perform specific roles and develop advanced skills for intellectual exchange and the construction of new knowledge (e.g. skill in expressing their personal voice through evaluation). However, these advanced speaking skills are often neglected by English as a Second Language (ESL)/English as a Foreign Language (EFL) students in Asian contexts, such as Hong Kong, as generally observed by English for Academic Purposes’ (EAP) instructors (e.g. Bankowski, 2010). Although there has been some discussion on factors that potentially inhibit the development of ESL/EFL learners (e.g. Confucian education values and an exam-dominated culture), more research is needed on the design of EAP courses to cater for learners’ needs. To fill this gap, this article reports the results of a needs analysis of a group of undergraduates (N=81) in Hong Kong. The study was based on a triangulation of data which included sources, and included questionnaires administered to both students and the course instructors of their major subject disciplines to identify the perceived importance of specific AP skills/features and learning needs, semi-structured follow-up interviews, and a diagnosis of students’ AP competence using a research-based assessment rubric. The findings reveal gaps in students’ understanding of their required roles and performance in both EAP and content courses, gaps in expectations between the students and their content course instructors, and gaps in their AP competence (e.g. ability to use linguistic and discourse features to structure interpretations and facilitate the audience’s understanding of the information they present). An EAP instruction course design framework is then proposed to develop ESL/EFL learner competence in AP, based on the teaching and speaking cycle of Goh and Burns (2012).

Pengaruh Tekanan Ketaatan Pada Audit Judgment Dengan Religiusitas Sebagai Variabel Pemoderasi

Obedience pressure is one of the factors that can influence audit judgment. This compliance pressure arises due to the expectation gap that occurs between the entity examined and the auditor that has caused conflict for the auditor. Previous research suggest that obedience pressure is not consistently affecting audit judgment. The aim of this research is to gather empirical evidence of the effect of obedience pressure on audit judgment with religiosity as moderating variables. The sample for this research is taken with census sampling method. The data were collected by using questionnaire, given to 65 auditors who work at Public Accountant Firm all over the Province of Bali. The data were analysed using Simple Linier Regression and Moderated Regression Analysis (MRA). The result showed that obedience pressure is negatively affecting audit judgment and religiosity is able to moderate the effect of obedience pressure on audit judgment. 
 Keywords : Obedience Pressure; Audit Judgment; Religiosity.

E-Governance through e-Seva in Tamilnadu

e-governance/e-seva has became a key mantra for the governments to improve their services to the general public after the advancement of Information and communication technology (ICT). India being one of the developing countries, has initiated their ICT services in the form of eSava. Though government started these services in India about four year ago, this study is initiated to find the consumers perception on the eSevacentres and the gaps in the consumer expectations. Three constructs namely, system stability, service reliability and service quality are used in the study to measure the satisfaction. It is found that of the three measures, system stability and service quality have less positive impacts on consumer satisfaction indicating that definitely the government has to improve their service. Whereas the service reliability is better as far as the satisfaction level of the consumers concerned.

Are third-party assurances preferable to third-party comments for promoting financial accountability in environmental reporting?

The purpose of this paper is to provide empirical insights into whether third-party reviews such as comments and assurances promote financial accountability in environmental reporting by ensuring the credibility of reported information. This paper empirically tests the hypothesis, based on voluntary disclosure theory, that companies proactively improving their environmental performance and management enhance their shareholder value by reporting environmental information with high credibility. The main findings from a regression analysis of data from Japanese manufacturing companies selected from the Nikkei 500 Index for the period 2007–2015 are as follows. Although companies proactively improving their environmental performance and management are more likely to report environmental information voluntarily, those that do so are unlikely to have any higher shareholder value than companies that do not report this information. However, if companies report more credible information through third-party reviews, especially third-party comments, they improve their shareholder value more than companies that merely publish their own environmental information. These findings support the view that third-party reviews promote financial accountability in environmental reporting. In other words, environmental reporting fulfills the financial accountability role assumed by voluntary disclosure theory only after the credibility of reported information is ensured by third-party reviews. Note that this does not apply to third-party assurances. Therefore, our findings imply that the improvement of environmental performance and management alone is insufficient to enhance shareholder value; companies should also report credible environmental information through third-party comments. On the other hand, this does not mean that any kind of third-party review is positively evaluated by the stock market. An expectation gap in third-party assurances may exist.