Chowdhury, Riazur R.; Innes, John; Kouhy, Reza - In: Managerial Auditing Journal 20 (2005) 8, pp. 893-908
General's (CAG) auditors in Bangladesh and the users of the CAG reports namely the Public Accounts Committee (PAC) of the … public sector in Bangladesh. Design/methodology/approach The perceptions of CAG auditors and users of their reports were … in Bangladesh. Originality/value This is the first time that statistical evidence has confirmed the existence of an audit …