Mirshekary, S.
(2005).
 Expectation Gap: Do Companies Disclose What Users Need in Iran?.
<em>Journal Of Accounting, Business And Management (JABM), 12</em>(2).
Retrieved from <a href="https://journal.stie-mce.ac.id/index.php/jabminternational/article/view/309" target="_new">https://journal.stie-mce.ac.id/index.php/jabminternational/article/view/309</a>