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The purpose of this paper is to examine influence strategies in organization-stakeholder relationships, by examining the National Basketball Association (NBA) and Anschutz Entertainment Group’s (AEG) involvement in the operations of MasterCard Center in Beijing, China.

Using Frooman’s model of stakeholder influence strategies, a case study of AEG and the NBA China was undertaken, relying on archival sources and interviews with key stakeholders.

The study produced two major findings. First, Bloomage employed different influence strategies to press the NBA and AEG to further reduce their involvement in the MasterCard Center’s operations. Second, Bloomage used cultural differences to justify the need to reduce its reliance on the NBA and AEG.

The study adds to the literature on stakeholder theory and sport organizations by examining organizations establishing themselves in foreign markets, and the influence strategies employed by key local stakeholders.

This paper reviews a substantial body of scholarly work on the audit expectation gap (AEG) for many years and aims to construct a new synthesis of the existing knowledge of the AEG discovered by numerous scholars in the world.

A broad search of the literature was conducted using a few AEG related keywords in the Google Scholar search engine and two databases of Scopus and Emerald from 1974 to 2021. Only the articles published in reputable journals concerning the AEG were selected after applying some selection criteria.

The concept of AEG is a multidimensional concept. Different causes for the AEG were identified, and several strategies were summarized into major promising strategies for narrowing it. It was found that the AEG cannot be eradicated entirely from society.

This review of the literature will be of interest to auditors, financial statement users, regulatory agencies, and policymakers, among other parties. Further, this AEG synthesis may be useful in understanding misperceptions and determining how they differ across diverse stakeholders.

There is a dearth of literature review studies incorporating all the facets of AEG. Hence, this study incorporates all those facets, namely research methods and instruments and dimensions used along with causes and mechanisms to narrow down the AEG while addressing the gaps and highlighting the themes for future research. Finally, a fresh, yet more straightforward definition was generated as a result of the comprehensive review of the literature, adding novelty to the extant literature.

The case of the Mercedes-Benz Arena in Shanghai, China raises an important issue with respect to transnational venue management corporations embedding and operating in foreign markets. The purpose of this paper is to examine how Anschutz Entertainment Group (AEG) has implemented social embeddedness strategy to influence the management structure and enhance operational performance of the Mercedes-Benz Arena.

A case study approach was chosen to examine the social embeddedness of AEG through the Mercedes-Benz Arena in Shanghai. An in-depth interview was conducted with John Cappo, the President and CEO of AEG China, in April 2016. In addition, the relative news and interviews of leaders from AEG and AEG China over the past ten years was also collected. Qualitative content analysis of the data was conducted through a coding approach. All the materials were coded into three main categories based on three aspects of social embeddedness: local stakeholder relations, reputation and trust-building, cultural and institutional adaptation.

AEG has demonstrated how a transnational venue management corporation can successfully integrate social embeddedness strategy with the management structure and operational procedures of the Mercedes-Benz Arena in three ways. First is through the relationship between AEG and its partners in the joint venture, OPG in terms of the enforcement of the contract, the clear division of responsibilities, and the mutual understanding and use of relationship building. Second is the relationship between AEG and the local government in Shanghai. Third was adapting the structures of AEG to fit within local culture and institutional contexts.

The unique multi-stakeholder relationship inherent to venue management in China raises important questions with respect to transnational venue management corporations operating in foreign markets. The adaptation to the local context, as a moderating factor to the institutional exposure of a venue management company involves more challenging obstacles for non-local firms, compared to firms which are familiar with their institutional context. Understanding the key solutions in building relationships and trust with partners in joint venture and local government, as well as the key methods to adopt in local contexts, have applications across any number of sport industries.

This study aims to investigate the effects of individual knowledge/experience on the audit expectation gap of loan officers in Malaysia and the subsequent effect of the audit expectation gap on their loan decision quality. In addition, the mediation role of the audit expectation gap is examined.

Copies of a structured questionnaire were randomly distributed to three hundred and twenty loan officers of the top four commercial banks in Malaysia. A total of 212 completed questionnaires were analysed using structural equation modelling.

The findings indicate that the knowledge/experience factors could significantly mitigate the audit expectation gap. More importantly, the audit expectation gap is found to adversely affect the loan decision quality. The mediating role of the audit expectation gap is also supported.

The findings of this study may not be generalizable to other economic, cultural and political settings.

Banks may narrow their loan officers' audit expectation gap and hence, their non‐performing loans through selective recruitment or appropriate knowledge/skill enhancement in‐house training programmes.

This study provides the needed empirical evidence of the adverse effect of audit expectation gap on the loan decision quality of bank officers in Malaysia. Unlike the 2009 findings of Noghondari and Foong, which was based on an Islamic banking context in Iran, this study, which was based on the conventional banking context, found that accounting‐related and job‐related work experience of bank officers had significantly mitigated the audit expectation gap. The findings have important implications on the recruitment and training of loan officers by banks.

This study adds to the literature on the audit expectations gap (AEG) by examining the extent to which lower levels of user cognisance of the role, objectives, and limitations of an audit are associated with unreasonable audit expectations and perceptions. Cognisance is proxied by respondents' demographic characteristics including profession, work experience, university qualification, age, and gender. Respondents include 130 Singaporean auditors, prepares, and users of audited financial reports. Results indicate that the AEG prevails where respondents have relatively little business work experience, and no university qualifications. This supports the premise that lower levels of cognisance of the audit function are associated with the AEG The study also argues that in obtaining results consistent with prior AEG studies set in other countries, the AEG is not affected or constrained by political, legal, social, or economic factors. The study recommends that the accounting professions continue to address the AEG by further educating the public on the role and limitations of an audit, extending the auditor's current responsibilities to match users' expectations, and ensuring the existence and monitoring of audit quality.

The purpose of this paper is to investigate the effect of audit education in reducing the audit expectations gap (AEG) in an emerging economy, namely Bangladesh.

Mann‐Whitney test results of questionnaire survey responses indicate the presence of a significant AEG between auditors, bankers, and students, especially in the area of audit responsibility.

The paper finds evidence that audit education significantly reduces the AEG, especially in the area of audit reliability. However, results also indicate that although the introduction of accounting scandal cases in the auditing curricula creates interest amongst the students, it also creates some unreasonable expectation regarding audit responsibility.

The paper contributes to the existing literature by presenting evidence of the effects of both traditional and case‐based auditing education on reducing the AEG in an emerging economy context.

The purpose of this study is to provide fresh insights into whether there is an expectation gap between external auditors' and other stakeholders' perceptions of external auditors' responsibilities in an emerging economy, in light of recent changes to the global audit landscape.

A quantitative approach in the positivistic paradigm was adopted, and a structured questionnaire was used to gather data.

The findings suggested that there was a statistically significant discrepancy between external auditors' and social groups' perceptions of the responsibilities of external auditors. More than half of the gap was due to deficiency in standards, 19% due to unreasonable expectations by society, while 25% of the gap was found to be due to deficient performance.

The study focused on the duties of external auditors and not on the duties of other types of auditors while examining the audit expectation-performance gap (AEG), and this was due to the drastic differences in the scope of their duties.

The findings of this study are likely to have direct policy implications for regulators, authorities, educators and auditing professionals, who should take immediate actions and measures to reduce the AEG in light of the current global audit landscape advancements and changes.

The present study used a substantially updated model to measure the AEG to suit the contemporary changes in the auditing landscape, and could be considered as a pioneering study that measures the AEG in an emerging economy amid recent changes.

In reviewing contemporary literature on materiality judgement and the audit expectations gap (AEG), this paper considers an apparent void concerning that aspect of the AEG caused by the non‐disclosure of materiality and risk thresholds and criteria in the financial reports. The review enables the formation and discussion of two premises: first, disclosing cornerstone concepts, such as materiality and risk judgements, in financial reports enhances users' understanding of the limitations of information contained therein; and second, expanding the wording in audit reports reduces the AEG and enhances users' understanding of the objectives and limitations of an audit. In supporting the validity of these premises, it is concluded that the disclosure of materiality and risk judgements in financial reports may reduce the AEG. This hypothesis may be useful for future empirical research.

This paper seeks to focus on environmental management and is part of a persistent operation of industrial enterprises. This context is justified by the fact that, despite taking the value of environmental management, many Algerian enterprises fail to ensure integration of environmental considerations into their business activities.

It is a proposal of a method for corporate environmental policy through the allocation of the global environmental goal.

The method of allocation of the global environmental goal proposed is based on the criticality of the environmental risk that must make it acceptable or tolerable. The allocation principle used is based on a judicious choice of the weight allowance with reference to the criticality grid of environmental risks.

The method of allocation of the global environmental goal is a valuable help to Algerian companies to ensure better integration of the environment into production, especially Algerian cement factories known for their polluting activities.

The method of allocation of the global environmental goal is framed by the proposed GRAI approach and especially by its concept of “period-horizon” which can enhance the contribution of the proposed method, especially to the planning decisions for achieving the global environmental goal.

This study aims to identify the determinants of the expectation gap between financial statement users (investors and bankers) and auditors from a developing country perspective with Cameroon as the case study.

This study makes use of the survey instrument to identify the determinants of the expectation gap in Cameroon. The research method and research design used for this study are similar to that adopted in Schelluch, Best et al., Fadzly and Ahmed, Desira and Baldacchino and Dixon et al.

The results indicate that audits and audited financial statements and auditors’ skills are good predictors of the audit expectation gap (AEG), whereas gender, years of experience and occupation (investors and accountants) do not have any significant influence on the AEG. It follows that the expectation gap is further widened by an increase in the regulation and duties of auditors concerning the reliability and usefulness of audits and audited financial statements and auditors’ skills.

A limitation of this study is the sample size, which is limited in scope, with only 400 potential respondents. In addition, this study adopted a survey method used in countries with different economic views and cultural values from Cameroon.

This study contributes to current knowledge by identifying the determinants of the expectation gap in Cameroon, thus facilitating the adoption of measures aimed at mitigating this gap such as educating the Cameroonian public on the auditors’ duties, especially each time a new audit regulation is adopted. The paper is a critical reference point for future research on the subject in Cameroon.

This study contributes to the expectation gap discourse by uncovering the determinants of the expectation gap from a developing country perspective of Cameroon with a different economic and cultural outlook.