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The financial statements expectations gap in a small state economy : a Maltese perspectiveTabone, Norbert January 2018 (has links)
Over the years, there has been a lot of discussion about the audit expectations gap. Research on the expectations gap has focused exclusively on the audit aspect, with limited attention being given to the possibility of the existence of other elements that may in fact contribute to an even wider expectations gap. This study has focused on the financial statements expectations gap. Financial statements are the public face of an organisation. It is therefore crucial that users understand their objective, message, scope and limitations. This study explores and evaluates the existence of a financial statements expectations gap in a small state economy, namely Malta. The data for this study was collected from shareholders and auditors in Malta using a mixed methods approach with a sequential explanatory design through the use of a survey questionnaire and semi-structured interviews. The findings have shown that the financial statements expectations gap exists in various areas, some of which are fundamental to the understanding of financial statements. There is a clear lack of clarity, or confusion, about the objective of financial statements. This appears to be the result of the over-emphasis on decision-usefulness as an objective of financial statements, the imprecision of the word stewardship and the failure to communicate clearly the scope and limitations of financial statements. The study has shown that the attempts by standard setters to satisfy various user needs with the same set of financial statements were unsuccessful in Malta. Communicating financial information has been identified as the primary purpose of financial statements. However, the understandability of financial statements was negatively impacted primarily by the complexity of information, the frequent changes to standards, information overload and the use of technical jargon. The study has accordingly identified those factors that are considered to be conducive to the understandability of financial statements in Malta. Based on the research findings, the study has provided recommendations to the accountancy profession and policy makers on how to address the financial statements expectations gap. Potential areas for future research were also identified.
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Exploring the impact of life science intermediaries on knowledge exchange and commercialisation : using a constructivist grounded theory methodologySpencer, Deborah January 2017 (has links)
This thesis presents a Constructivist Grounded Theory study that explores the impact that life science specific intermediaries have on knowledge exchange and commercialisation. Many of the life science intermediaries (LSIs) that operate to bridge the divide between industry and academia receive public funding, and many have come and gone. It is important for us to better understand the reasons behind this turnover and how we can develop LSIs that have staying power. The research explores what LSIs are and the different ways they can impact on knowledge exchange and commercialisation. The study engaged 22 different LSIs sites from the UK, Holland and France. These 22 different LSIs have been placed into five different Case intermediary models, moreover, 30 interviews were conducted, informal observations were collected and field notes also known as memos were taken throughout the research process. Through the use of Constructivist Grounded Theory five theoretical concepts emerged, these included the following: that a LSI needed to have commercialisation targets, those with KEC objectives embedded had more chance of gaining further funding, and they require sufficient time and that funding resources are adequate and they should employ staff from both academia and industry within the LSI. A theoretical framework model that can be used to help design and develop a high functioning LSI is presented. Discussions with policy decision makers and the expectations from a range of stakeholders feed into this framework model. The theory development adds to the knowledge on innovation intermediaries and in particular the sectoral systems of innovation (SSI) which allows for a more focused approach on innovation intermediaries from a single sector viewpoint. Furthermore, the study feeds into more recent research on the reason why intermediaries fail.
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Auditing the Auditors: The Role of Accounting Firms in the 2008 Financial CrisisBeer, Gabrielle Jamie 01 January 2012 (has links)
Until recently, the role of auditors in the 2008 financial crisis had largely been overlooked by regulators and the general public. Though not responsible for the meltdown, accounting firms have been criticized – and sued – for failing to warn investors about problems at financial institutions before the crisis.
Auditors can and should take steps to improve their function as independent overseers in the financial world. But there also is a gap between the expectations of auditors and their true responsibilities. As Lord Justice Lopes at the Court of Appeal in England famously said more than a century ago: The auditor “is a watchdog but not a bloodhound.” This thesis examines the so-called expectations gap and recommends ways to improve the audit quality of financial institutions.
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Revisionskvalité : hur kan "hög" revisionskvalité förklaras utifrån dess olika intressenters perspektiv? / Audit quality : how can "high" audit quality be explained according to its various stakeholders perspective?Skog, Peter, Theodorsson, Emily January 2012 (has links)
De senaste åren har vikten av en trovärdig finansiell rapportering av hög revisionskvalité lyfts fram. En högre kvalité säkerställs genom att besluta om gemensamma regler och principer för revisionsbyråer. Intresset av revisionen är olika och således finns olika syn på syftet med revisionen och vad den bör innehålla. Tolkningsskillnaderna gör att hög revisionskvalité upplevs olika. Syftet med vår undersökning är att förklara ”hög” revisionskvalité utifrån revisorers och revisionens olika intressenters perspektiv samt att identifiera eventuella skillnader mellan revisorernas och dessa intressenters syn. En kvantitativ ansats har använts och utifrån teorin har sex hypoteser skapats. Hypoteserna undersöker om det finns skillnader mellan revisorer och revisionens intressenter om vad hög revisionskvalité är. Genom en webbenkät fick respondenterna bedöma i vilken utsträckning 28 variabler leder till högre revisionskvalité. Med undersökningen har vi funnit bevis för att det finns skillnader i uppfattningen om hur hög revisionskvalité uppnås mellan revisorer och intressenterna. Skillnader uppmättes för följande kategorier; revisorns oberoende, revisorns egenskaper, en god kommunikation och extern kontroll. Vi har också kunnat urskilja enskilt viktiga kvalitetsvariabler. Eftersom författarna av denna uppsats inte har funnit någon tidigare studie som tittat på skillnader mellan revisorerna och studiens tre utvalda intressentgrupper i vad som leder till hög revisionskvalité, kan resultatet hjälpa till att sprida ljus över detta område. Resultatet kan också vara användbart för att se hur revisorerna och intressenterna ska närma sig varandra för att uppnå en trovärdigare revision. / In recent years, the importance of a credible financial report of high quality, have been highlighted. A high audit quality is ensured by the adoption of common rules and principles for accounting firms. The interest of the audit is different and therefore are there different views on the purpose and what the audit should contain. Interpreting differences allows high quality to be perceived different. The aim of our study is to explain the “high” audit quality by auditors and audit stakeholders’ perspectives and to identify any differences between the auditors and those stakeholders’ views. A quantitative approach has been used and based on the theory has six hypotheses been created. The hypotheses investigate whether there are differences between auditors and audit stakeholders on what the high level of audit quality is. Through a web survey, respondents were assessing the extent to which 28 variables leads to higher audit quality. In our study we found evidence that there are differences in perceptions of the high level of audit quality is achieved between the auditors and stakeholders. Differences were measured for the following categories: auditor independence, auditor characteristics, good communication and external control. We have also been able to distinguish individual key quality variables. Since the authors of this paper haven’t found any previous study that looked at the differences between the auditors and this study’s three selected stakeholder groups in what leads to high audit quality, the result may help to give light on this area. The results can also be useful to see how auditors and stakeholders should approach each over to achieve a credible audit.
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Online customer experience in service settings : Analysing the customer expectations gap: a focus on the food delivery sectorPoncin, Ines, Walter-Malcurat, Julie January 2021 (has links)
Background: As the result of the constant business evolution and in addition to the 2020 worldwide sanitary crisis, online services demand has significantly increased. Shifting from a physical-based customer experience to an online customer-focused service providing. Multiple studies investigated the online customer experience and customer expectations related to the products industry. However, there seems to have a lack of recent research focusing on online customer experience in service settings. Purpose: The purpose of this study is to analyse the customer experience in online service settings, focusing on the food delivery sector in France. The aim is to highlight a customer expectations gap between the customer expected service and the actual perceived service provided by the company. To fulfil this purpose, three research questions have been established. The authors aim to provide a new conceptual model to contribute to the theory. Method: For the purpose of this study, the research philosophy adopted key elements of interpretivism. A qualitative research design is used, combined with an exploratory case study method. Data were collected through 8 semi-structured interviews using a purposive sampling method and were analysed inductively. Conclusion: The results of this study indicate that the customer expectations gap in the online food service delivery, focusing in UberEats case study, is built upon two main factors: the customer expectations design and the online process, together enabling service improvements identification. The authors have thereby designed a new conceptual model in order to provide online food service providers such as UberEats sustainable solutions to reduce the customer expectations gap while using their app. Keywords: Customer Experience, Customer Expectations, Customer Expectations Gap, Service Quality, Food Delivery Sector, UberEats
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Using a system dynamic approach to understanding the socialisation process of IT graduatesTjikongo, Ricardo January 2013 (has links)
This study analyses the process that an IT refurbishing organisation used to socialise 15 IT graduates to the norms of the working world. In addition, 5 IT industry and 2 governmental agency interviews were used, and 60 online job advertisements were analysed to develop a System Dynamic model. The main motivation for this study was to develop a system dynamics model of the graduate socialisation process, in an attempt to understand the cause and effect of practical exposure, to bridge the IT skill-expectations gap. The main source of data for the model
was from a-priori coding and content analysis of job adverts, online blogs and reports created by
the students, supported by a review of the existing literature. System dynamics modelling and simulation uses computer generated software to test the behaviour of real world cross discipline problems over time (Sterman 2000). System dynamic studies have been conducted in project management, education, engineering, geography,
sustainable fuel development and agriculture, etcetera. System dynamics is a flexible approach,
as it uses both qualitative and quantitative data to model and address a problem situation,
gathering data from intellectual and observation experiences, as well as written and verbal databases. This research advises on the successful integration of IT graduates into industry by identifying the relevant casual relationships. It recognises that graduates are genuinely interested in a career in IT, despite initial difficulties of adapting to a new career. The study was further strengthened by showing that organisational and governmental requirements vary and that they occasionally recruit based on these varying requirements. Primary and secondary data was combined to model a casual loop diagram as well as a stock and flow diagram, which could benefit curriculum advisors in academia, professors, human resource managers in industry and most importantly recently graduated IT graduates. / Magister Commercii - MCom
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Using a system dynamic approach to understanding the socialisation process of IT graduatesTjikongo, Ricardo January 2013 (has links)
Magister Commercii - MCom / This study analyses the process that an IT refurbishing organisation used to socialise 15 IT graduates to the norms of the working world. In addition, 5 IT industry and 2 governmental agency interviews were used, and 60 online job advertisements were analysed to develop a system dynamic model. The main motivation for this study was to develop a system dynamics model of the graduate socialisation process, in an attempt to understand the cause and effect of
practical exposure, to bridge the IT skill-expectations gap. The main source of data for the model was from a-priori coding and content analysis of job adverts, online blogs and reports created by the students, supported by a review of the existing literature
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As Diferenças de expectativas em auditoria no ambiente brasileiroWanderley, Luis Eduardo Teixeira Leal 05 December 2017 (has links)
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Previous issue date: 2017-12-05 / Audit Expectation Gaps (AEG) are a major challenge for auditors to debate. Besideshaving the potential to undermine auditors´ credibility, AEGs increase the risks of financiallosses to firms and auditors as they may influence the outcome of lawsuits. This study examinesthe existence of AEG in Brazil and evaluates the relevance of actions aimed at improving thequality of audits.The research included the analysis of the previous studies onthe subject and their findings and the empirical investigation of the AEG in Brazil, through theapplication of a questionnaire survey. 97 questionnaire replies were obtained, of which 31 wereauditors and 66 were non-auditors.The evidence obtained suggests that AEGs are perceived in Brazil and that the gapis mainly a result of unreasonable expectations from society and of information needs in relationto the audit work and the audited companies. In addition, the study reveals that the respondentsconsidered relevant the adoption of proposed measures aiming the increase of quality andregulation of the audit activity.An understanding of the AEGs in Brazil can facilitate the discussionof the topic in academia, in the professional environment - independent auditors, accountants,regulatory boards, judiciary, capital market entities and press vehicles - and in the society. / Objetivo: As diferenças de expectativas em relação ao trabalho dos auditores independentes (Audit Expectation Gaps - AEG) constituem um importante desafio a ser debatido pelos auditores. Além de terem potencial de minar a credibilidade dos auditores perante os usuários do relatório de auditoria, os AEG trazem às firmas e aos auditores riscos de impactos financeiros, à medida que podem influenciar o resultado de processos judiciais que questionem a responsabilidade dos auditores em casos de fraudes e outras distorções relevantes não detectadas. O presente estudo objetiva apurar a existência de AEG no ambiente brasileiro e avaliar a relevância de ações visando a melhoria da qualidade das auditorias. Metodologia: A pesquisa envolveu a revisão da bibliografia sobre o tema, com o levantamento dos principais achados reportados, e a investigação empírica dos AEG, no Brasil, através da aplicação de questionários eletrônicos. Foram obtidas 97 respostas ao questionário, sendo 31 de auditores e 66 de não auditores. Resultados: As evidências obtidas sugerem que os AEG também são percebidos no Brasil e decorrem, principalmente, de expectativas não razoáveis dos usuários das demonstrações contábeis e de uma maior demanda por informações em relação ao trabalho de auditoria. Adicionalmente, o estudo aponta que os respondentes consideraram relevantes as medidas sugeridas na pesquisa visando aumentar a qualidade e a regulação da atividade de auditoria. Aplicabilidade: A compreensão das diferenças de expectativas sobre o trabalho dos auditores no Brasil pode facilitar o debate do tema no meio acadêmico, no meio profissional – auditores independentes, contadores, órgãos reguladores, poder judiciário, entes do mercado de capitais e veículos de imprensa – e na sociedade em geral.
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¿Aprobamos o reprobamos el trabajo con Normas Internacionales de Educación? Aplicación de las Normas Internacionales de Educación (NIE) para carreras de contador público en países latinoamericanos / Aprova ou desaprova o trabalho com as Normas Internacionais de Educação? - Aplicação das Normas Internacionais em Educação (NIE) para carreiras de contabilidades em países da América / Are we approving or disapproving our job with International Education Standards? - Application of International Standards in Education (IES) for studies in accounting in Latin American countriesSalas Ávila, José Augusto, Reyes Maldonado, Nydia Marcela 10 April 2018 (has links)
The International Education Standards should be applied in all countries adhering to the International Federation of Accountants (IFAC). At present two of these standards are due to be fully implemented by agencies related to education in our countries. This research aims to identify the relevant variables and expectations gap regarding these two international education standards (IES).348 students, academics and professional accountants and auditors of Colombia and Chile were consulted about the IES 1 «Entry Requirements for Professional Education Programs in Accounting» and IES 7, «Continuing Professional Development».Statistic conclusions indicate that four variables of IES 1 (approval rates, transparent information, study costs, professional competencies maps, and evaluation of entry points into the accounting program) and ten variables of IES 7 (CPD approach , commitment to learning, professionalism, practical experience, systematic process and sanctions for continuing professional development models), show significant academic and professional gaps in this new environment on international education standards. / Las Normas Internacionales de Educación deberían ser aplicadas en todos los países que se adhieren a Federación Internacional de Contadores (IFAC). En la actualidad, dos de ellas tendrían que estar en plena ejecución por los organismos relacionados a la educación de nuestros países. En este contexto, este trabajo de investigación pretende identificar las variables relevantes y la brecha de expectativas relacionadas con las dos normas internacionales en educación en contabilidad (NIE). Para ello, 348 estudiantes, académicos, y profesionales contadores y auditores de Colombia y Chile fueron consultados acerca de la NIE 1, «Requisitos de Ingreso para los Programas de Educación Profesional de la Contabilidad», y de la NIE 7, «Desarrollo Profesional Continuo».Las conclusiones estadísticas indican que cuatro variables de la NIE 1 (tasas de aprobación, información transparente de expectativas y costos, mapas de competencias, y puntos de evaluación de entrada a los programas de estudios en contabilidad) y diez variables de la NIE 7 (periodicidad, marco de desarrollo, mantención del profesionalismo, compromiso con el conocimiento, fomento de los compromisos, observación y reflexión, compromiso con el aprendizaje, proceso sistemático de supervisión, proceso sistemático de sanciones, y conocimientos autodirigidos y no estructurados en los modelos de desarrollo profesional continuo) muestran importantes brechas académico-profesionales en este nuevo ambiente vinculado con las normas internacionales de educación. / As Normas Internacionais de Educação devem ser aplicadas em todos os países que aderiram à Federação Internacional de Contadores (IFAC). Atualmente, dois deles são devido a ser plenamente implementada pelas agências relacionadas com a educação de nossos países. Esta pesquisa tem como objetivo identificar as variáveis relevantes e as diferenças nas expectativas quanto às duas normas internacionais em matéria de educação (NIE).348 estudantes, acadêmicos e profissionais contabilistas e auditores da Colômbia e do Chile foram consultados sobre as NIE 1 Requisitos de entrada para os Programas de Educação Profissional de Contabilidade, e IES 7, Desenvolvimento Profissional Contínuo.As estatísticas conclusões indicam que quatro variáveis as IES 1 (taxas de aprovação, informações transparentes, custo, mapas habilidades e pontos de avaliação de entrada no currículo de contabilidade) e dez variáveis do NIE 7 (em desenvolvimento , compromisso com a aprendizagem, o profissionalismo, a experiência prática, processo sistemático e sanções para a continuação modelos de desenvolvimento profissional), mostram lacunas acadêmicas e profissionaissignificativas neste novo ambiente em padrões internacionais de educação.
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