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D. Dhaliwal, V. Naiker, and F. Navissi, “The Association between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees,” Contemporary Accounting Research, Vol. 27, No. 3, 2010, pp. 787-827. doi:10.1111/j.1911-3846.2010.01027.x

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