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Table 2: Taxonomy of Accounting Standards Studies

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Cassie A. Mongold, PhD, CPA

Assistant Professor of Accounting

Gies College of Business

University of Illinois Urbana-Champaign​

515 East Gregory Drive

Champaign, IL 61820

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Brian J. White, PhD, CPA

Professor of Accounting

Samuel Curtis Johnson Graduate School of Management

Cornell SC Johnson College of Business

433 Sage Hall

114 Feeney Way

Ithaca, NY 14853

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