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https://doi.org/10.2139/ssrn.2540109

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inferredcites →https://doi.org/10.1016/0165-4101(84)90010-7openalex-extracted

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inferredcites →https://doi.org/10.1080/00014788.1994.9729479openalex-extracted

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inferredcites →https://doi.org/10.1086/260996openalex-extracted

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inferredcites →https://doi.org/10.1016/j.intaccaudtax.2012.07.005openalex-extracted

inferredcites →https://doi.org/10.1006/bare.1994.1009openalex-extracted

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inferredcites →https://doi.org/10.2307/2491141openalex-extracted

inferredcites →https://doi.org/10.3726/978-3-653-01523-2openalex-extracted

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inferredcites →https://doi.org/10.1057/jibs.2011.23openalex-extracted

inferredcites →https://doi.org/10.2308/accr.2004.79.1.51openalex-extracted

inferredcites →https://doi.org/10.1086/467037openalex-extracted

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inferredcites →https://doi.org/10.1016/j.aos.2012.06.002openalex-extracted

inferredcites →https://doi.org/10.1007/978-3-8349-9790-6openalex-extracted

inferredcites →https://doi.org/10.1142/7893openalex-extracted

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