Revisiting the expectations gaps after 15 years

Purpose The purpose of this paper is to introduce the theme of this edition and to draw out the issues raised by the papers. Design/methodology/approach The editorial provides a context for the subject and examines some of the issues in auditing that have developed over the period since Journal of Applied Accounting Research ( JAAR ) was first published. Findings The editorial highlights the difficulty with some academic research and calls for a wider remit in auditing and accounting research in line with JAAR 's editorial policy. Originality/value The editorial raises issues which are relevant both to academic and practitioner accountants and allows the reader to consider what research work may be possible and is required.