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Keywords: Annual accounts
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Journal Articles
Managerial Auditing Journal (2005) 20 (8): 893–908.
Published: 01 October 2005
... needs. It appears that this is not happening. Auditing Bangladesh Government agencies Annual accounts Public sector organizations The first use of the term “expectations gap” is attributed to Liggio (1974) although the basic idea was in existence before 1974 (Lee, 1970). The Cohen...

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