” Expectation Gap and the Rang of it's Sensitivity of Somewhat personal Variable : Filed study in Iraq”

Abstract

This study aims to examine a number of personal changes (variables) expressed by experienced and technically qualified analysts who participated in the attached Expectation Gap study. Study. According to the author, each of the two participating reviewing groups comprised of 40 individuals The study arrived at following conclusions: 1-The review process depended on the personal judgment of the reviewers; 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 reviewers are humans and therefore they posse’s different personal characteristics which are subject to change according their on going experiences. Therefore, we can not exclude the influences of the reviewers’ personal characteristics from the reviewer’s performance and conclusions. Therefore, we can conclude that it is not expected to have the reviewers 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 reviewer’s variable 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 reduce the intensity of participant’s expectations resulting from the review process 4- It was noticesd that when Expectation Gaps interacted with one another, it became clear that in such circumstances the three variable surveyed tests led us to different conclusions had each been tested separately. The A Journal for Accounting is a semi annual publication which represent the Permanent Committee for the accounting divisions at the Gulf Cooperation Council (GCC). The Arab Journal for Accounting is published by the Scientific Publishing Center at the University of Bahrain.