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Publication date: 1 August 2023

Julie Stubbs, Sophie Russell, Eileen Baldry, David Brown, Chris Cunneen and Melanie Schwartz

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Rethinking Community Sanctions
Type: Book
ISBN: 978-1-80117-641-5

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Publication date: 12 February 2018

Pete Canalichio

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Expand, Grow, Thrive
Type: Book
ISBN: 978-1-78743-782-1

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Article
Publication date: 1 March 2006

Katherine Rees

119

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Library Management, vol. 27 no. 3
Type: Research Article
ISSN: 0143-5124

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Publication date: 30 September 2020

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What’s Hot in Literacy: Exemplar Models of Effective Practice
Type: Book
ISBN: 978-1-83909-874-1

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Article
Publication date: 31 August 2017

Fatah Behzadian and Naser Izadi Nia

In this research, using an analytical framework on factors affecting the quality of auditing services, we consider factors that affect an expectations gap in providers and users…

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Abstract

In this research, using an analytical framework on factors affecting the quality of auditing services, we consider factors that affect an expectations gap in providers and users of auditing services related to factors affecting auditing quality. Effective factors studied in this regard are professional features, including the professional role of individuals in the auditing process (auditors against preparers of financial statements), professional experience of individuals, professional rating and size of auditing firms. The first statistical society consists of certified public accountants (CPAs) working in the auditing organization and audit firms in Iran, and the second statistical society consists of all investment companies that operate under the supervision of the Tehran Stock Exchange Organization. Based on the results of the research, the role of professionals in the auditing process is not effective as an independent auditor or financial statements provider, as well as the professional experience of individuals in the expectations gap from factors affecting auditing quality, while the size and qualities of the auditing firms were influenced by the expectations gap of individuals in the field of auditing regulation.

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Asian Journal of Accounting Research, vol. 2 no. 2
Type: Research Article
ISSN: 2459-9700

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Article
Publication date: 6 July 2018

Yana Wengel

446

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Journal of Tourism Futures, vol. 4 no. 2
Type: Research Article
ISSN: 2055-5911

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Publication date: 19 September 2022

Christian Fuchs

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Digital Humanism
Type: Book
ISBN: 978-1-80382-419-2

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Article
Publication date: 1 August 2005

Philip Barker

108

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The Electronic Library, vol. 23 no. 4
Type: Research Article
ISSN: 0264-0473

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Article
Publication date: 1 December 2005

Mel Collier

112

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Program, vol. 39 no. 4
Type: Research Article
ISSN: 0033-0337

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Article
Publication date: 2 March 2012

381

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Library Hi Tech News, vol. 29 no. 1
Type: Research Article
ISSN: 0741-9058

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