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Abstract

William H. "Bill" Francisco is assistant professor of accounting, School of Accountancy, College of Business Administration, Georgia Southern University, Statesboro, GA 30460.

Thomas G. "Tom" Noland is assistant professor of accounting, School of Accountancy, College of Business Administration, Georgia Southern University, Statesboro, GA 30460.

J. Ann Kelly is temporary instructor of accounting, School of Accountancy, College of Business Administration, Georgia Southern University, Statesboro, GA 30460.

First Page

37

Last Page

40

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