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C. P. Agoglia, T. S. Doupnik and G. T. Tsakumis, “Principle-based Versus Rules-based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions,” The Ac- counting Review, Vol. 86, No. 3, 2011, pp. 747-767. doi:10.2308/accr.00000045

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