Contribution à la compréhension de l' "Expectation gap" en audit

The « expectation gap » is defined as the gap between what the public expects from the auditor and what the auditor expects to achieve. The present research treats the expectation gap in its discursive and normative dimensions. It aims to contribute to the understanding of the expectation gap phenomenon by examining the following research questions: How and why the concept of «expectation gap» has emerged in the discourse of the audit profession? And what is the role of auditing standards in the reduction of the expectation gap? We address these questions within the French context using a methodological approach that consists of three phases: a longitudinal documentary study, a survey based on interviews, and a case study of the standard NEP 705 «Justification of assessments». We find that the concept of «expectation gap» was introduced in France in the 1990s under the influence of European and international institutions. We also find that the expectation gap is used in discourses as an excuse allowing auditors to escape public accusations and maintain their status and position in the market. Finally, we find that auditing standards in France not only don’t reduce the expectation gap, but actually play a role in legitimizing it.