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Abstract

Thomas G. Noland Ph.D., CPA, CMA, CDFM, is associate professor of accounting in the Mitchell College of Business, University of South Alabama, Mobile, AL 36688-0002.

Edward H. Sibbald is BB&T Executive in residence in banking and director for the Center for Excellence in Financial Services in the College of Business Administration, Georgia Southern University, Statesboro, GA 30460-8151.

First Page

1

Last Page

14

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