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Bronson, S.N., Hogan, C.E., Johnson, M.F. and Ramesh, K. (2011) The Unintended Consequences of PCAOB Auditing Standard Nos. 2 and 3 on the Reliability of Preliminary Earnings Releases. Journal of Accounting and Economics, 51, 95-114. http://dx.doi.org/10.1016/j.jacceco.2010.06.002

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