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Setting expected rates of return on pension plan assets: New evidence on the influence of audit committee accounting experts. (2017). Zhang, Yan ; Zhou, Nan ; Guo, Jun ; Comprix, Joseph.
In: Research in Accounting Regulation.
RePEc:eee:reacre:v:29:y:2017:i:2:p:159-166.

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  1. Client importance and unconditional conservatism in complex accounting estimates. (2022). Shaw, Kenneth W ; Whitworth, James D.
    In: Advances in accounting.
    RePEc:eee:advacc:v:58:y:2022:i:c:s0882611022000347.

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