A preliminary framework in examining the
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D. Jordan Lowe; Philip M.J. Reckers
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Article
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2002
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Elsevier Science
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English
β 503 KB
The expectation gap can be considered as a function of two components . The first component represents the difference between ex ante judgments of auditors and nonauditors who do not have outcome knowledge . The second component depicts the difference between nonauditor judgments that are made with