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Recent criticisms of financial reporting may stem from a financial reporting expectations gap - comprising an audit expectations gap and a financial statements expectations gap.
This lists the items in the Library of the Institute of Chartered Accountants in England and Wales. Although non-members cannot order these items, it is a good place to start a literature search.
An independent international forum publishing significant research on the models and methodologies of investigative and forensic accounting, seeking to establish a balance between theoretical and empirical studies; strives to foster practitioner-academic collaboration.
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