The idea of an Expectations Gap (EG) first came about in the 1970's as auditors work came under criticism in America. The idea of a knowledge gap spread across Europe and the Auditing Standards Board produced 'Expectation Gap Standards' that would come into effect from 1990 to try and overcome the problem. However this has proved problematic as despite scandals there is nothing to say that there is a problem with the standards themselves and the …
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…consulting and independence, http://www.cbs.dk/staff/kkjacc/Reinventing.PDFCited 28/01/04 Loft, A, (2000), The Expectations Gap, http://www.cbs.dk/departments/aa/uvis/cma/revision/Expectationgap.pdf, Cited 20/01/04 Strawser, R, H, (1990) The new auditor's report: will it close the expectations gap in communications?, http://www.nysscpa.org/cpajournal/old/08526920.htm Cited 10/02/04 5.4<Tab/>Newspapers Cannon, H (1999), How Coopers lost the plot on Maxwell, but kept its heads, The Observer, Sunday 7th February 1999