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DeZoort, F. Todd; Salterio, Steven E. . (2001). The Effects of Corporate Governance Experience and Financial‐Reporting and Audit Knowledge on Audit Committee Members' Judgments. AUDITING: A Journal of Practice & Theory, 20(2), 31–47. doi:10.2308/aud.2001.20.2.31 
10.2308/aud.2001.20.2.31