Expectation Gap Research Articles

Evaluation of the effect of preconception due to past experience on the perception of building performance of an Indian hostel

A preconceived notion due to past experience could influence the user perception of building facilities during the evaluation of the service gap and influence facility managers’ decisions. This paper has evaluated the effect of past experience on the perception of hostel facilities is the first of its kind. This paper tries to investigate the influence of past experience on user perception on facilities such as Visual, Thermal, Aural, Fire safety, Hygiene, and Communication. Over 234 respondents participated in the perception survey. The study computed the service gap using the SERVQUAL model, and the influence of past experience was investigated in expectation, satisfaction and service gap using the Mann–Whitney U test. The users without experience and females have shown higher expectation ratings and lower satisfaction ratings, increasing the performance gap. The past experience did not influence both the service gap and satisfaction. Past experience has shown a medium effect on Thermal and Visual aspects and a small effect on Communication. Therefore, checking the influence of past experience is not recommended during building performance evaluation. Even though, while evaluating the Thermal performance alone, the influence of past experience may be evaluated due to its dynamic nature and high energy consumption rate. Cubic regression models were used to explain the proportion of users against change in performance gap under the aspects. That can be used to benchmark similar projects.

Audit Committee Financial Expertise and Financial Reporting Timeliness

This study examines conceptually the relevance of the audit committee financial expertise to financial reporting timeliness of a firm. The methodology adopted in this study is library research whereby relevant and extant literature related to the audit committee financial expertise and financial reporting timeliness. Audit committee financial expertise was x-ray from the perspective of accounting financial expertise and the non-accounting financial expertise. Observations from the study highlights that the presence of accounting financial experts in an audit committee is an important element that mitigate reportorial challenges and motivates financial reporting timeliness. The study recommends that financial experts in the audit committee should be given more power to enable them discharge their duty effectively and efficiently, the definition of audit committee financial expertise should not relegate other relevant profession to the background, and the impact of the audit committee financial expertise on audit expectation gap should be considered when appointing members of the audit committee.
 
 Received: 3 February 2022 / Accepted: 23 February 2022 / Published: 5 March 2022

Investigation of Expectation Gap between Auditors and Investors in Bangladesh

The goal of this study is to determine the variable(s) that is/are sources of audit expectation gap between auditors and individual investors (i.e., financial statement users) in Bangladesh. The variables used are Internal Control, Fraud Detection, Appropriateness in using accounting numbers and lastly Reliability. In this research the sample size was selected purposively, a total of 30 auditors were selected from different audit firms in terms of firm’s size, revenue, and practices again a total of 30 investors were selected purposively. A structured format of questionnaire was used where the response options were predetermined to acquire information directly from auditors and investors. The questionnaires consist of two sections, first section collected demographic data and second section enclosed 12 semantic differential belief statements. Same questionnaire was given to two independent sample groups (auditors and investors) to identify expectation gaps. To identify the variable(s) that are the cause of the audit expectation gap, the statistical approach “Independent sample t-test” was used. The disparity between auditor and investor in two variables, internal control, and reliability, is discovered in this study. The reasons behind these gaps are lack of proper educational practices and lack of understanding regarding audit norms and practices. These gaps can be reduced by giving adequate knowledge, awareness, and fair practices by the auditors to the financial users.

Investigation of Expectation Gap between Auditors and Investors in Bangladesh

Investigation of Expectation Gap between Auditors and Investors in Bangladesh

The rising burden of Alzheimer's disease mortality in rural America

Since the 1990s, there has been a striking urban-rural divergence in life expectancy within the United States, with metropolitan areas achieving strong life expectancy increases and nonmetropolitan areas experiencing stagnation or actual declines in life expectancy. While Alzheimer's disease and related dementias (ADRD) are likely to pose a particular challenge in nonmetropolitan areas, we know relatively little about the level of ADRD mortality in nonmetropolitan areas, how it has changed over time, and whether it is contributing to metropolitan/nonmetropolitan life expectancy gaps. This study finds that ADRD mortality has risen more rapidly in nonmetropolitan areas than in all other metro areas (large central metros, suburbs, and medium/small cities) between 1999 and 2019. While death rates from ADRD were nearly identical in large central metros and nonmetros in 1999, a clear metro/nonmetro gradient has emerged and widened substantially over the past two decades. Today, nonmetros now experience the highest levels of ADRD mortality, while large central metros have the lowest levels. These metro/nonmetro gaps in ADRD differ substantially by region, with the largest gaps observed in the Middle Atlantic and South Atlantic. The contribution of ADRD to metro/nonmetro differences life expectancy at age 65 is now considerable in many regions, reaching up to 30% for women and 13% for men. In several regions, ADRD's contribution to female life expectancy gaps is on par with or exceeds the contributions of other leading causes of death such as heart disease, cancer, and chronic lower respiratory diseases. The rising burden of Alzheimer's disease mortality is likely to pose a substantial challenge in rural areas of the United States which are aging rapidly, experiencing adverse mortality trends, and increasingly disadvantaged in terms of socioeconomic resources and health care infrastructure.

Causes of America's Lagging Life Expectancy: An International Comparative Perspective.

ObjectivesThis study assesses how American life expectancy compares to other high-income countries and identifies key age groups and causes of death responsible for the U.S. life expectancy shortfall.MethodsData from the Human Mortality Database, World Health Organization Mortality Database, and vital statistics agencies for 18 high-income countries are used to examine trends in U.S. life expectancy gaps and how American age-specific death rates compare to other countries. Decomposition is used to estimate the contribution of 19 age groups and 16 causes to the U.S. life expectancy shortfall.ResultsIn 2018, life expectancy for American men and women was 5.18 and 5.82 years lower than the world leaders and 3.60 and 3.48 years lower than the average of the comparison countries. Americans aged 25–29 experience death rates nearly 3 times higher than their counterparts. Together, injuries (drug overdose, firearm-related deaths, motor vehicle accidents, homicide), circulatory diseases, and mental disorders/nervous system diseases (including Alzheimer’s disease) account for 86% and 67% of American men’s and women’s life expectancy shortfall, respectively.DiscussionAmerican life expectancy has fallen far behind its peer countries. The U.S.’s worsening mortality at the prime adult ages and eroding old-age mortality advantage drive its deteriorating performance in international comparisons.

Accounting for educational expectations and achievement among native and migrant students in Qatar

ABSTRACT The study draws on the theory of ‘migrant optimism’ and anticipated discrimination to examine whether a gap in educational expectations and achievement exists between immigrant and native students in Qatar and explores whether the impact of educational expectations on educational achievement is contingent upon the migratory status of students (migrant or native students). It utilizes data on students aged 15–16 obtained from the 2018 Program for International Student Assessment (PISA). The results show that migrant students have higher educational expectations and achievement than Qatari students, while female students in all groups enjoy better performance and hold higher educational expectations. The results also show that the gender gap among Qatari students is bigger than the gender gap among migrant students. Educational expectations have a significant and positive impact on achievement among Qatari and migrant students alike. These results and their theoretical implications are further discussed in the paper.

Audit Expectation Gap Debates: To What Extent Audit Expectation Gap Defence Auditors?

The research aimed to unpack the debate of the audit expectation gap that occurs between the audit profession and the general public. This qualitative research intended to revisit what shapes audit objectives and their difficulties by drawing upon prominent academic debates and publicly available reports. This research argues that the concept of the audit expectation gap is two-fold. At first, the gap has been seen as destruction for the audit profession. However, to a certain extent, the gap is useful for auditors' defence mechanisms from critics, though auditors have to be alert that the gap might turn into an offensive medium and fuel the criticism. To illustrate this contention, this research argues the following. Firstly, the series of accounting scandals, changes of auditing standards towards fraud, and the phenomenon of audit explosion are giving more autonomy for auditors to protect the professions' best interest. Secondly, the issue of audit independence and conflict of interest is favourable for auditors to sustain the gap and maintain the monopoly of the audit business. Instead of being left behind, auditors earned public legitimacy because they manage to build a distinctive image as an expert who was able to work for the greater public interest in a complex, uncertain, conflicted, and stressful working environment. Thirdly, public demand for transparency is hurting audit professions because it increases public mistrust and might reveal audit confidentiality. It even fuels criticism further because auditors have communication difficulties.

English

This study examines the effect of independence factors on audit expectation gap in listed deposit money banks in Nigeria. The population of the study comprises of the investors/shareholders, lenders and other creditors and a sample of 385 respondents was selected using Cohran sample size formula. The period under study is from January, 2012 to December, 2019. The study used a questionnaire drawn on a five point likert scale to collect data. The questionnaire has been pilot tested for reliability and validity, using the Cronbach alpha and Kendall’s coefficient of concordance. The data was analyzed using descriptive statistics and multiple-regression analysis. The study concludes that auditor depends on client economically. Competing for audit market, carrying out non-audit market service, receiving gifts from management and prospects for reappointment are strong determinants of audit expectation gap in deposit money banks in Nigeria. The study opines that the independence factors have significant positive impact on audit expectation gap in listed deposit money banks in Nigeria. This finding is in line with that of Salehi et al., Amaechi and Chinedu as well as Kamau et al. but is not consistent with findings of Ogweno and Kamau. The study recommends that regulatory authority and professional accounting associations should ensure that auditors avoid economic dependence on the client, carrying out services which are not audit related, and collecting gifts from management and that the regulatory authority has to emphasize on auditors tenures and appointment of auditor shall be through a centrally organized body and not allow audit firms to be competing among themselves.   Key words: Audit, expectation gap, independence factors, Banks, Nigeria.

Online Hospitality and Tourism Education

The study attempts to understand students' apprehensions, satisfaction, and experience concerning online hospitality and tourism education (HTE) during the COVID-19 pandemic. Focused group discussions were conducted to gather student experiences implementing ICT in hospitality and tourism education. The group discussions were recorded, transcribed, and analyzed in search of themes to identify and validate the constructs to develop the questionnaire for the study. The questionnaire was then presented before the subject experts to cross-check the validity of constructs. Importance-Performance Analysis (IPA) was used to determine students' satisfaction by comparing students' perceptions to students' expectations. The study's findings show the importance of practical classes and labs and on-site instructor comments on students' overall satisfaction. Online teaching can complement traditional classroom teaching but cannot fully replace lab sessions with instructor feedback. Transitioning to an online platform requires effective tools and curriculum modifications to fill the gap in industry expectations regarding student employability. Online teaching has immense capability, but it cannot be generalized and requires subject-specific attention and feedback. Online education needs to keep evolving alongside contemporary classroom teaching to meet student expectations. Future research would concentrate on communication, interpersonal, and technology skills and their effect on the study's results.

Misaligned mindsets between borrowers and lenders of small interpersonal loans

In a series of six experiments, conducted in both field and laboratory settings, we demonstrate in the context of small interpersonal loans between friends, that individuals operate under different mindsets depending on their role in the loan (lender vs. borrower), which consequently leads to misaligned repayment expectations. Lenders, operating under a communal mindset, do not expect borrowers to repay small amounts that borrowers, operating under an exchange mindset, intend to repay. We show that the two-mindset hypothesis is both state- and trait-dependent and discuss how the observed repayment expectation gap may explain why many small interpersonal debts remain unpaid. We also discuss the contribution to social and economics literature, implications for interpersonal relationships, and directions for future research.

Accounting for Cultural Capital—Sustainability Agenda of Charities Serving the First Nations People towards Self-Determination—Evidence from the Northern Territory, Australia

This study examined the role of the First Nations beneficiary charities in contributing to the 17 United Nations Sustainable Development Goals (SDGs) in the Northern Territory, Australia, as a way of attaining self-determination by closing the expectations gap between First Nations people and the mainstream Australians. Informed by the theory of self-determination (ethical and functional strands), a latent content analysis of 118 charities serving the First Nations people was conducted, coding the summary of their activities to ascertain their strategic engagement with the SDGs. A network analysis was also carried out to examine the charities’ connections with each other and their collective contribution towards the SDGs. The findings show that charities contribute to creating cultural capital through social capital, followed by intellectual capital dimensions. However, charities contributed little to building environmental capital dimension of the First Nations people. This study examined charities’ engagement with SDGs to build cultural capital in furtherance of self-determination of Australia’s First Nations people.

Ugovaranje revizije naloga na društvenim mrežama

Social network account audit is an independent review of social network activities to express a professional opinion on the fulfillment of objectives, business compliance, and information security of orders on social networks. It is in principle a voluntary activity and is not subject to legal obligation like some other types of audit such as the audit of financial statements. However, this does not diminish its fundamental importance, which is reflected in the fact that in situations where the other party is entrusted with the management of accounts on social networks, there is a gap in expectations that should be mitigated by performing a professional and independent review that will result in an objective and professional opinion. Therefore, the issue of contracting the social network account audit is exciting, especially given the sensitivity of the data being audited and the specific status of the parameters for logging into the account whose disposal must be subjected to strict treatment to ensure the safety of account holders. The subject of this paper is the analysis of aspects of contracting the audit of orders on social networks through the analysis of contracting parties and elements of the subject of contracting. The paper's main conclusion is that auditing is a sensitive topic that should be given additional attention and focus during preliminary social network account audit activities.

Gender Gaps in Early Wage Expectations

Gender Gaps in Early Wage Expectations

Police-Involved Killings and the Black-White Gap in Economic Expectations

Police-Involved Killings and the Black-White Gap in Economic Expectations

The UK public sector VfM audit expectations gap: evidence from the informed groups

The UK public sector VfM audit expectations gap: evidence from the informed groups

Gap Analysis between Women Passengers’ Perception and Expectations about Bus Service: A Case Study on Bangladesh

Since public bus service is frequently available and reasonably priced in major cities of Bangladesh including Dhaka, the capital city, a significant number of economically active women regularly commute to work utilizing public buses. Since female commuters experience unique challenges compared to their male counterparts, a gap analysis on the perception of men and women, as well as the difference between the female commuters’ perceptions and expectations, could help to pinpoint the issues. The aim of this paper is to determine the gap between female commuters’ perceptions and expectations of bus service quality in Bangladesh, as well as the current perception of both male and female passengers. In this paper, the data obtained is studied to determine the service quality needs which should be improved by analyzing the perception and expectation gaps for female passengers. SERVQUAL models were used to examine the disparities between perceptions and aspirations in Bangladesh’s major cities. Tangibility, reliability, responsiveness, assurance, and empathy are the five dimensions of SERVQUAL. The data for this study was collected from 1500 commuters in Bangladesh’s largest cities, including Dhaka, Gazipur, and Narayanganj. Primary data was gathered using a purpose-built questionnaire survey. The Gap values are negative in all dimensions, according to the findings of the study. In the data analysis, a negative gap value indicates that the expectation exceeds the perception. According to the gap analysis, the quality of bus service for passengers is insufficient. Bus service quality is seen and expected to be quite varied. It is vital to improve bus service to meet the needs of women. The findings could be valuable in planning future transportation policies that take female commuters’ needs into account.

A new method for measuring audit expectation gap

The term of audit expectation gap (AEG) was created nearly 50 years ago and has received the attention of many researchers. Despite a lot of research on AEG, the method of measuring AEG remains controversial. The number of studies which propose the method of measuring AEG is limited and there are many problems when applying these methods in empirical studies. Inherited from previous studies, this paper aims to develop a new method of measuring AEG and proves it by the results from the application of this method in empirical research in Vietnam. The article achieves two important results: (1) Proposing a new method of measuring AEG based on the Porter’s definition and structure of AEG; and (2) Proving the results from the application of the new method for measuring AEG by conducting empirical research in Vietnam.

South African Governance Legal Framework for Corporate disclosures and reporting: Part 1 – Voluntary sustainability reporting

The general dissatisfaction of shareholders and other users of financial statements with both voluntary sustainability and mandatory financial disclosure and reporting, prompt an appeal for increased government-commanded reporting requirements. State-based standardsetting and voluntary sustainability reporting within the corporate jurisprudence must therefore evolve, which includes, among others, the variety of legal and regulatory standards, their dynamism, and the manner in which standards can be imposed. Directors and auditors must act ethically to observe their various functions as regulated by the Companies Act 71 of 2008 and the Auditing Profession Act 26 of 2005. National and international companies persistently undermine good governance. Directors’ and auditors’ failure to comply with ethics can certainly not continue with impunity. The global trend in the use of voluntary sustainability reporting highlights the prominence that auditors play in good corporate governance, although compliance with voluntary sustainability reporting does not warrant good corporate governance. Independence of auditors remains contentious in the light of the funding model of the regulator, working of audit committees, the connection between directors and companies, and the corporate governance expectation gap.

An Investigation of Audit Expectation Gap in the Malaysian Public Sector

An Investigation of Audit Expectation Gap in the Malaysian Public Sector