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Michael Gibbons. Propositions About the Psychology of Professional Judgment in Public Accounting, Journal of Accounting Research (Spring 1984)：103-125
Grant A. Brown，Roger Collins，Daniel B. Thornton. Professional Judgment and Accounting standards [J], Accounting，Organizations and society, 1993, (5)：275-289
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Propositions About the Psychology of Professional Judgment in Public Accounting
第二个链接：http://www.sciencedirect.com/science/article/pii/036136829390017Z
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