Closing the Expectation Gap in Deterring and Detecting Financial Statement Fraud: A Roundtable Summary


On April 24, 2013, a roundtable discussion was held on the subject of the “expectation gap.” The objective at the outset of this meeting was to bring together key players in the financial reporting supply chain to discuss different groups’ expectations of the roles of various players in the deterrence and detection of financial reporting fraud. This is a report detailing the key takeaways from this discussion.

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Categories: Skepticism