فجوة التوقعات و مدى تأثرها ببعض المتغيرات الشخصية : دراسة ميدانية في العراق

Abstract EN

This study aims to examine the effect of a number of personal variables expressed by experience, locus of control, and analytical thinking on Expectation Gap on a sample of two groups of auditors and investors.

Each of the two participating groups comprised of 40 individuals.

The study arrived at the following conclusions: 1- The review process depended on the personal judgment of the auditors; the review process was based on acceptable and professional standards.

When judging the conclusions of this study, it is important to note that the participant auditors are humans and therefore they possess different personal characteristics which are subject to change according their on going experiences.

Therefore, we can not exclude the influences of the auditor’s personal characteristics from the auditor’s performance and conclusions.

Therefore, we can conclude that it is not expected to have the auditor’s expectations to be identical with one another.

It becomes obvious that the Expectation Gap becomes a fait accompli.

Therefore the presence of the Expectation Gaps is a reality and not an illusion.

2- The auditor’s experiences and all those involved in the review process lead us to conclude that their respective personal characteristics had a direct effect on the outcome of the review.

It was evident that it had a clear influence on the Expectation Gap.

3- It appeasers from this study that the reviews were conducted according to acceptable international standards and professional mannerism.

Such qualitative reviews acted as a catalyst to rcducc the intensity of participant's expectations resulting from the review process.

4- It was noticed that when Expectation Gaps interacted with one another, it became dear that in such circumstances the three variable sun ned tests led us to different conclusions had each been tested separately.