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Keywords: Level 3 investment
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Journal Articles
The Accounting Review (2019) 94 (6): 91–108.
Published: 01 November 2019
... discount rate for a Level 3 investment are inappropriately influenced by the set of peer companies provided by the client as justification. In Experiment 2, audit managers performing the same task similarly exhibited contrast effects. However, as managers' investment experience increased, the influence...