scholarly journals Análisis DAFO del grado contable en México. propuestas para un plan de estudios de la Universidad de Guadalajara

2019 ◽  
pp. 17-38
Author(s):  
Carmen Fernández-Polvillo ◽  
Gracia Patricia Michel Vázquez
Keyword(s):  
Performance Gap ◽  
Expectation Gap

La evolución de las demandas profesionales y la falta de éxito de las innovaciones introducidas en las universidades y los programas de contabilidad han dado lugar la percepción de la existencia de un desajuste (expectation performance gap y/o skills expectation gap) entre el nivel de competencias (conocimientos, habilidades, valores) que los empleadores requieren y el nivel realmente percibido en los recién graduados en contabilidad. Esto supone reflexionar sobre la necesidad de promover un cambio en la estructura y organización de la enseñanza universitaria, redefinir sus planes de estudio para satisfacer estas demandas, fortaleciendo las competencias de los graduados para que su desempeño profesional se eficiente y reduciendo desajuste entre lo que las Universidades ofrecen y lo que necesita el mercado laboral. El objetivo principal de este trabajo consiste en definir las características de un Plan de Estudios ideal para la carrera de Contaduría en México, realizando para ello (1) el análisis del perfil del profesional contable requerido actualmente, y (2) el estudio de las expectativas y/o necesidades detectadas por egresados ya integrados en el mercado laboral. Los resultados obtenidos, usando un análisis DAFO, indican que un el plan de estudios ideal sería aquel en el que además de considerar conocimientos de ámbito contable a nivel experto, permita adquirir conocimientos en el marco del derecho empresarial, la economía, las finanzas, las TIC. y fomente la adquisición de habilidades asociadas al procesamiento y análisis de la información.

scholarly journals The Cause of Auditing Expectation Gap

2020 ◽  
Vol 4 (2) ◽  
pp. 51
Author(s):  
Gao Mengyan
Keyword(s):  
United States ◽  
United Kingdom ◽  
Critical Evaluation ◽  
The United States ◽  
Previous Literature ◽  
Performance Gap ◽  
The Public ◽  
The United Kingdom ◽  
Expectation Gap

Previous literature show that auditors and the public have different understandings and beliefs about the auditor’s responsibilities. The public’s expectation of statutory audit may exceed the responsibility required by the auditing standard, which leads to the audit expectation gap. Since the 1980s, there are more and more criticisms on statutory auditors especially after the appearance of some auditing fraud such as Enron case in the United States and Maxwell’s case in the United Kingdom. The misunderstanding from the public makes the auditor face more and more challenges. The purpose of this paper is to discuss the components of the gap, and discuss the main reasons based on the existing literature and cases. This paper makes a critical evaluation of the audit expectation gap from three parts: performance gap, standard gap, and reasonableness gap, respectively.

scholarly journals Stakeholders' Perception of Audit Performance Gap in Nigeria

2011 ◽  
Vol 1 (1) ◽  
pp. 29 ◽  
Author(s):  
Semiu Babatunde Adeyemi ◽  
Johnson Kolaawole Olowookere
Keyword(s):  
Negative Impact ◽  
Sampling Technique ◽  
Financial Statements ◽  
Control Measures ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Performance Gap ◽  
Expectation Gap ◽  
Audit Performance

AbstractThe audit expectation gap is critical to the auditing profession because the greater the unfulfilled expectation from the public, the lower the credibility earning potential and prestige associated with the work of auditors.  The study examined the level and nature of expectation gap (performance gap) between auditors and users of financial statements.  It sought  to establish whether or not there are differences between users of financial statements and auditors’ perception of management responsibility for the preparation of financial statements, its reliability and decision usefulness.  Chi-square (c2) was used to analyze the data obtained from the study.  The data were obtained through questionnaire.  Two hundred and fifty (250) copies of the instrument  were distributed using purposive sampling technique.  In this study,  a cross-sectional survey was conducted to capture the perceptions of users of financial statements in Nigeria.  The tests of hypothesis were done using Statistical Package for Social Science (SPSS) version 14.0.  Tests were carried out at a  significant level of 5% and four degree of freedom.  The  findings of this study indicated that there is a wide expectation gap in the areas of auditors responsibility for fraud prevention and detection.  There is no generally accepted description of the role of the auditor.  Audit  scandals had negative impact on auditor’s credibility.  We recommend that users of financial statements should be enlightened more on the responsibilities of auditors on the financial statements, the role of the auditor should be clarified and quality control measures should be observed in audit firms.Key words: Auditing, Audit Performance gap, Users of Financial Statements, perceptions 

The Great Expectation Gap

2012 ◽  
Vol 45 (5) ◽  
pp. 19
Author(s):  
LARRY GREENBAUM
Keyword(s):  
Great Expectation ◽  
Expectation Gap

Investors’ Irrationality - The Determinants of the Performance Gap for Open-End Real Estate Funds

2018 ◽  
Author(s):  
Carsten Fritz ◽  
Steffen Sebastian ◽  
René-Ojas Woltering
Keyword(s):  
Real Estate ◽  
Performance Gap

Auditors' and Investors' Perceptions of the “Expectation Gap”

2001 ◽  
Vol 15 (4) ◽  
pp. 345-358 ◽  
Author(s):  
John E. McEnroe ◽  
Stanley C. Martens
Keyword(s):  
Empirical Studies ◽  
Primary User ◽  
Financial Statement ◽  
User Group ◽  
Accounting Profession ◽  
The Public ◽  
Government Accounting ◽  
Expectation Gap ◽  
The Difference

The auditing “expectation gap” refers to the difference between (1) what the public and other financial statement users perceive auditors' responsibilities to be and (2) what auditors believe their responsibilities entail. The notion of this divergence receives much attention in the accounting literature (i.e., Commission on Auditors' Responsibilities 1978; Guy and Sullivan 1988; AICPA 1993; U.S. Government Accounting Office 1996). Although prior empirical studies encompass certain expectations associated with a range of audit services, these papers often involve the opinions of bankers as the primary user group employed in the research (Nair and Rittenberg 1987; Lowe and Pany 1995). In contrast, this study extends the prior research by directly comparing audit partners' and investors' perceptions of auditors' responsibilities involving various dimensions of the attest function. We conducted the study to determine if an expectation gap currently exists and we find that it does; investors have higher expectations for various facets and/or assurances of the audit than do auditors. Our findings serve as evidence that the accounting profession should engage in appropriate measures to reduce this expectation gap.

Long-Term Trends in Audit Fees

2001 ◽  
Vol 20 (1) ◽  
pp. 115-136 ◽  
Author(s):  
Krishnagopal Menon ◽  
David D. Williams
Keyword(s):  
Audit Fees ◽  
Accounting Firms ◽  
Industry Specialization ◽  
Expectation Gap ◽  
Long Term Effect ◽  
Audit Fee ◽  
Model Coefficient ◽  
Long Term Trends ◽  
Wage Increases

The audit fees literature contains little by way of systematic evidence on long-term trends in audit fees. This study analyzes trends in audit fees from 1980 through 1997, adjusting for changes in client size, complexity, and risk. The sample is restricted to clients of Big 6 firms that voluntarily disclosed audit fees in the period 1980–1997. Evidence is found that audit fees increased in the 1980s but stayed flat in the 1990s. Most important, a significant increase is noted in 1988, the year in which the Auditing Standards Board issued the “expectation gap” standards. These results hold even after controlling for wage increases in accounting firms, suggesting an expansion of auditing effort. There is no evidence that auditors obtain any price premium from industry specialization. The 1989 Big 8 mergers appear to have had a short-term, but not long-term, effect on fees. Finally, the magnitude of the audit fee model coefficient for accounts receivable and inventory has declined over the period, presumably due to productivity improvements.

Keeping Up With the Joneses: Role of CSR Awards in Incentivizing Non-Winners’ CSR

2020 ◽  
pp. 000765032098227
Author(s):  
Jiangyan Li ◽  
Juelin Yin ◽  
Wei Shi ◽  
Xiwei Yi
Keyword(s):  
Corporate Social Responsibility ◽  
Spillover Effect ◽  
Competitive Dynamics ◽  
Difference In Differences ◽  
Performance Gap ◽  
The Media ◽  
Catch Up ◽  
Corporate Social ◽  
Meaningful Event

We attempt to provide a novel antecedent of corporate social responsibility (CSR) by focusing on the role of CSR awards. Specifically, we investigate how competitors’ winning CSR awards incentivize non-winning firms’ CSR as a competitive catch-up. Using a difference-in-differences research design, we find that non-winners improve their CSR after their competitors have won CSR awards. Furthermore, based on the awareness-motivation-capability (AMC) framework from the competitive dynamics literature, we find that the media visibility of award winners, the performance gap of non-winners with award winners, and the prior CSR of non-winners strengthen the CSR competitive catch-up behaviors. Findings from this study contribute to the CSR research by highlighting the spillover effect of CSR awards as a meaningful event in incentivizing non-winning firms’ CSR and extending the AMC framework to explain the contingency factors of competitive catch-up in the context of CSR research.

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