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Le travail de démarcation des auditeurs : une histoire française de l’« expectation gap »

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  • Imen Jedidi
  • Chrystelle Richard

Abstract

This study examines the history of the audit expectation gap in France. We consider the expectation gap as an object of discourse and explore the process that led to the emergence of the concept in the discourse of the French audit profession. We employ a methodological approach based on the analysis of 163 articles published in five French professional accounting journals and nine interviews with experts. The expectation gap is analyzed in our research as a component of the boundary work mobilized by auditors to preserve their professional autonomy.

Suggested Citation

  • Imen Jedidi & Chrystelle Richard, 2018. "Le travail de démarcation des auditeurs : une histoire française de l’« expectation gap »," ACCRA, Association francophone de comptabilité, vol. 24(3), pages 39-66.
    • Handle: RePEc:cai:accafc:cca_243_0039
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