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Another Look at Likert Scales
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Inventory of generally accepted accounting principles for business enterprises; Accounting research study no. 07
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Fraudulent financial reporting: 1987-1997 : an analysis of U.S. public companies : research report
Mark S. Beasley, Joseph V. Carcello, Dana R. Hermanson, and Committee of Sponsoring Organizations of the Treadway Commission

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