This research examines the history of the audit expectation gap in France. Conceiving the expectation gap as an object of discourse prompts us to wonder about the process that has led to the emergence of the concept in the discourse of the French audit profession. We use a methodological approach based on the analysis of 163 articles published in 5 French professional accounting journals and 9 interviews with experts. The expectation gap is analysed in our research as a kind of boundary work mobilized by auditors in order to preserve their professional autonomy.
JEDIDI, I. et RICHARD, C. (2018). Le travail de démarcation des auditeurs : une histoire française de l’”expectation gap”. Comptabilité, Contrôle, Audit, 24(3), pp. 39-66.