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The importance of alignment between users’ and providers’ expectations of accounting services has long been recognized as paramount in the auditing profession. The importance of expectations, and especially expectations gaps, is even more compelling for new assurance services, where the importance of marketing the service is pronounced. This paper develops the Assurance Gaps Model, which describes expectations gaps in general, defining these holistic differences between users’ and providers’ perceptions of assurance services as assurance gaps. The model suggests that assurance gaps really have a number of components – expectations, evaluations of performance and disconfirmation – all of which impact users’ satisfaction with the service. The magnitude of each of these components, as well as the emphasis placed on each one, is important in describing the nature of the gap. This model is consistent with previous research in auditing as well as a large body of research in marketing studying expectations and the satisfaction process (Oliver, 1997). To illustrate potential applications of the Assurance Gaps Model, hypotheses are developed and tested using an online simulation of the ElderCare assurance service proposed by the AICPA/CICA. Results indicate that users and providers demonstrate similar magnitude of each of the factors in the model, but differ in that users emphasize performance in forming satisfaction judgments while providers emphasize expectations. The study and results illustrate the usefulness of the model for performing detailed analysis of assurance gaps and for suggesting appropriate courses of action to manage the factors that contribute to them.

The purpose of this study is to examine the satisfaction formation process under conditions of varying involvement for new, nontraditional, credence‐based service offerings.

Hypotheses were tested using an on‐line simulation of a service encounter, beginning with perceptions of an advertisement and continuing through satisfaction with the completed service report. ElderCare, an assurance service provided by Certified Public Accountants to the children of an elderly parent, was the context of study.

The findings indicated expectations were not influential in the satisfaction formation process for these services, regardless of involvement. Under conditions of high involvement, performance evaluation was the dominant predictor of satisfaction. Low‐involvement subjects used disconfirmation to assess satisfaction.

Limitations of the research stem from the use of a convenience sample in a simulated service encounter. Future research should examine the influence of individual characteristics, particularly innovation, on the results. Additional research examining the determinants of model variables, from disconfirmation to involvement, across subjects in a variety of situations would also be valuable.

This research suggests a heightened need to guide the consumer experience where expectations are hard to develop and performance is hard to evaluate. Providers should carefully spell out key service dimensions, provide tangible information about performance outcomes for high‐involvement individuals, and focus on emotional appeals, provider qualities and sensory aspects of the service for low‐involvement individuals.

This paper helps researchers and practitioners better understand the applicability of expectancy disconfirmation theory and role of involvement in the context of new, nontraditional, credence‐based services.