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Accounting Accruals and Auditor Reporting Conservatism*

Jere R. Francis, Jagan Krishnan · Contemporary Accounting Research · 1999 · 884 citations

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Mark T. Bradshaw, Scott Richardson, Richard G. Sloan · Journal of Accounting Research · 2001 · 809 citations

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Joseph V. Carcello, Albert L. Nagy · Auditing A Journal of Practice & Theory · 2004 · 719 citations

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