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3]
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10]
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[
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12]
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[
13]
.
T
hi
s
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upt
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f
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by
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to
[
14]
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Ho
we
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us
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[
15]
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[
16]
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[
17]
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He
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[
19]
.
I
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[
20]
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B.
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21
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li
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ge
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[
21]
.
I
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[
22]
.
W
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pe
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t
to
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pr
o
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[
23]
.
R
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[
24]
.
C.
R
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(
J
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ge
M
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C
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Díaz
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1321
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[
25
]
.
T
h
us
,
F
i
gur
e
1
s
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124
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s
a
s
a
s
t
r
a
t
e
gi
c
c
a
pa
bil
i
t
y
,
t
o
e
n
s
ur
e
t
h
a
t
t
h
e
a
l
go
r
i
t
hm
’
s
pe
r
f
o
r
m
a
n
c
e
m
e
e
t
s
t
h
e
o
r
ga
ni
z
a
t
i
o
n
’
s
r
e
qu
i
r
e
m
e
n
t
s
,
a
s
i
t
pr
o
vi
d
e
s
a
f
e
e
d
b
a
c
k
l
o
o
p
t
h
a
t
f
a
v
o
r
s
l
e
a
r
ni
ng
[
27]
.
F
r
o
m
t
h
e
e
t
hica
l
po
i
n
t
o
f
vi
e
w,
i
t
i
s
ke
y
t
o
c
r
e
a
t
e
a
s
c
e
n
a
r
i
o
o
f
h
u
m
a
n
-
AI
c
o
l
l
a
b
o
r
a
t
i
o
n
i
n
a
c
c
o
un
t
i
n
g,
t
r
a
n
s
pa
r
e
n
t
,
b
a
l
a
nc
e
d,
a
n
d
a
ud
i
t
a
bl
e
to
a
c
hi
e
v
e
r
e
l
i
a
bil
i
t
y
;
o
t
h
e
r
w
i
s
e
,
e
t
h
i
c
a
l
de
c
i
s
i
o
n
m
a
k
i
ng
c
a
nn
o
t
b
e
gua
r
a
n
t
e
e
d
i
n
t
h
e
f
ut
ur
e
[
37
]
,
[
38]
.
T
h
e
r
e
f
o
r
e
,
t
h
e
e
t
hi
c
a
l
de
s
i
g
n
o
f
e
m
o
t
i
o
n
a
l
AI
i
n
s
o
c
i
e
t
y
r
e
qu
i
r
e
s
a
t
h
or
o
ugh
un
de
r
s
t
a
n
d
i
ng
o
f
t
h
e
r
i
s
ks
a
n
d
pot
e
n
t
i
a
l
h
a
r
m
s
o
f
t
h
e
t
e
c
h
n
o
l
o
g
y
[
39]
.
An
d,
f
i
na
ll
y
,
a
ppr
o
p
r
i
a
t
e
e
t
hi
c
a
l
l
e
g
i
s
l
a
t
i
o
n
by
r
e
gu
l
a
t
o
r
y
a
ge
nc
i
e
s
i
s
e
s
s
e
n
t
i
a
l
[
40]
.
3.
3.
Abou
t
AI
in
t
h
e
d
if
f
e
r
e
n
t
f
iel
d
s
of
ac
c
ou
n
t
in
g
T
h
e
f
o
l
l
o
w
i
ng
l
i
ne
s
pr
e
s
e
n
t
t
h
e
c
o
n
c
l
us
i
o
n
s
o
n
t
h
e
i
n
t
e
r
f
e
r
e
n
c
e
o
f
AI
i
n
v
a
r
i
o
us
b
r
a
n
c
h
e
s
o
f
a
c
c
o
un
t
i
n
g,
s
uc
h
a
s
m
a
n
a
ge
m
e
n
t
a
c
c
o
un
t
i
n
g,
f
i
na
nc
i
a
l
a
ud
i
t
i
ng
a
n
d
f
o
r
e
ns
i
c
a
c
c
o
un
t
i
n
g.
A.
A
c
c
o
un
t
i
n
g
An
a
c
c
o
un
t
i
n
g
i
nf
o
r
m
a
t
i
o
n
s
y
s
t
e
m
r
e
l
i
e
s
h
e
a
vil
y
o
n
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t
s
h
u
m
a
n
a
n
d
n
o
n
-
h
u
m
a
n
s
t
a
ke
h
o
l
de
r
s
t
o
f
o
r
m
a
c
o
h
e
r
e
n
t
a
n
d
uni
t
e
d
a
c
c
o
un
t
i
n
g
i
nf
o
r
m
a
t
i
o
n
s
y
s
t
e
m
n
e
t
wo
r
k
to
pr
o
m
o
t
e
A
I
S
m
a
na
ge
m
e
n
t
s
tr
a
t
e
gi
e
s
,
t
h
e
r
e
f
o
r
e
,
t
h
e
r
e
m
us
t
b
e
a
b
a
l
a
n
c
e
b
e
t
we
e
n
h
u
m
a
n
a
n
d
n
o
n
-
h
u
m
a
n
s
t
a
ke
h
o
l
de
r
s
[
41]
.
T
h
e
a
c
c
o
un
tan
t
m
u
s
t
o
v
e
r
c
o
m
e
t
h
e
po
s
s
i
bl
e
i
na
c
c
e
s
s
i
b
i
li
t
y
o
f
A
I
us
e
,
take
r
e
s
po
n
s
i
b
il
i
t
y
f
o
r
A
I
us
e
,
a
n
d
o
v
e
r
c
o
m
e
t
h
e
in
c
r
e
a
s
e
d
s
o
c
i
a
l
i
s
o
l
a
t
i
o
n
due
to
A
I
us
e
[
42]
.
T
h
e
us
e
o
f
A
I
i
n
a
c
c
o
un
t
i
n
g
ha
d
a
l
r
e
a
d
y
ge
ne
r
a
t
e
d
t
a
n
g
i
bl
e
b
e
n
e
f
i
t
s
by
i
nc
r
e
a
s
i
ng
t
h
e
i
n
t
e
l
li
ge
n
c
e
o
f
a
c
c
o
un
t
a
n
t
s
to
a
n
a
ly
z
e
v
o
l
u
mi
n
o
us
da
t
a
a
n
d
pr
e
v
e
n
t
i
n
t
e
n
t
i
o
n
a
l
a
n
d
uni
n
t
e
n
t
i
o
n
a
l
f
r
a
ud
a
c
t
i
vi
t
i
e
s
,
h
o
we
v
e
r
,
a
c
l
e
a
r
d
i
vi
s
i
o
n
o
f
l
a
b
o
r
m
u
s
t
b
e
e
s
t
a
bl
i
s
he
d
b
e
t
we
e
n
a
c
c
o
un
t
a
n
t
s
a
n
d
A
I
a
n
d
t
h
e
r
e
a
s
o
ni
n
g
o
f
AI
m
us
t
b
e
t
r
a
n
s
pa
r
e
n
t
to
e
n
s
ur
e
f
a
i
r
ne
s
s
a
n
d
o
bj
e
c
t
i
vi
t
y
f
o
r
a
l
l
[
43]
.
B
y
a
ut
o
m
a
t
i
n
g
r
e
pe
t
i
t
i
v
e
wo
r
k
[
44]
,
e
r
r
o
r
-
pr
o
n
e
a
n
d
t
i
m
e
-
c
o
n
s
u
mi
ng,
A
I
r
o
b
ot
s
c
r
e
a
t
e
m
o
r
e
po
s
s
i
bil
i
t
i
e
s
f
o
r
h
um
a
n
wo
r
ke
r
s
to
d
o
wh
a
t
h
u
m
a
n
b
r
a
i
ns
do
b
e
s
t
:
c
r
e
a
t
e
,
c
o
n
ne
c
t
,
a
n
d
a
n
a
ly
z
e
.
I
ns
t
e
a
d
o
f
l
a
m
e
n
t
i
n
g
t
h
e
l
o
s
s
o
f
m
i
nd
-
n
u
m
b
i
ng
da
t
a
-
pr
o
c
e
s
s
i
n
g
t
a
s
ks
,
t
h
e
o
pp
or
t
uni
t
y
to
a
dv
a
n
c
e
h
u
m
a
n
pot
e
n
t
i
a
l
a
nd
o
r
ga
ni
z
a
t
i
o
n
a
l
s
uc
c
e
s
s
i
s
h
e
r
e
w
i
t
h
A
I
r
o
b
ot
-
h
u
m
a
n
pa
r
t
n
e
r
s
hi
p
s
[
13]
.
B.
F
i
na
n
c
i
a
l
a
ud
i
t
A
I
c
a
n
b
e
us
e
d
to
a
s
s
i
s
t
i
n
a
ud
i
t
i
n
g,
a
n
d,
a
t
t
h
e
s
a
m
e
t
i
m
e
,
a
ud
i
t
o
r
s
c
a
n
i
n
c
r
e
a
s
e
t
h
e
i
r
t
e
c
h
ni
c
a
l
s
k
il
ls
r
e
ga
r
d
l
e
s
s
o
f
t
h
e
t
y
pe
o
f
a
ud
i
t
i
n
g
f
i
r
m
t
h
e
y
wo
r
k
f
o
r
[
45]
.
T
hi
s
a
l
s
o
a
pp
l
i
e
s
t
o
s
t
a
t
e
i
n
t
e
r
n
a
l
a
ud
i
t
in
g
[
46]
.
Ho
we
v
e
r
,
i
t
s
h
o
ul
d
b
e
n
o
t
e
d
t
h
a
t
m
uc
h
w
i
ll
d
e
pe
n
d
o
n
t
h
e
qua
l
i
t
y
a
n
d
qua
n
t
i
t
y
o
f
t
h
e
da
t
a
i
n
put
to
t
h
e
AI
s
y
s
t
e
m
s
[
47]
.
T
h
e
us
e
o
f
A
I
i
s
pe
r
f
o
r
m
e
d
f
r
o
m
t
h
e
s
t
a
ge
o
f
da
t
a
i
nf
o
r
m
a
t
i
o
n
e
x
t
r
a
c
t
i
o
n
e
ve
n
f
r
o
m
u
n
s
t
r
uc
t
u
r
e
d
da
t
a
,
b
e
i
n
g
t
hi
s
pr
o
c
e
s
s
a
u
to
m
a
t
i
o
n
a
l
s
o
kn
o
wn
a
s
c
o
gni
t
i
v
e
a
uto
m
a
t
i
o
n
[
48]
.
M
o
s
t
i
n
t
e
r
n
a
l
a
ud
i
t
o
r
s
a
gr
e
e
d
t
h
a
t
A
I
a
n
d
M
L
p
l
a
y
a
s
i
g
nif
i
c
a
n
t
r
o
l
e
i
n
im
pr
o
vi
n
g
a
ud
i
t
qua
l
i
t
y
,
r
e
l
i
a
bil
i
t
y
,
a
n
d
o
v
e
r
a
l
l
e
f
f
i
c
i
e
nc
y.
I
t
a
l
s
o
h
e
l
p
s
i
n
de
t
e
c
t
i
n
g
e
r
r
o
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s
a
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d
m
i
s
s
t
a
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m
e
n
t
s
,
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ub
s
e
que
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l
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t
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pr
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f
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s
i
o
na
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ke
pt
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a
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in
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bibl
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…
(
J
or
ge
M
iguel
C
háv
e
z
-
Díaz
)
1325
b
e
s
t
j
udg
m
e
n
t
[
49]
.
A
s
a
ud
i
t
f
i
r
m
s
i
nve
s
t
i
n
A
I
,
t
h
e
y
c
a
n
r
e
duc
e
t
h
e
f
e
e
s
t
h
e
y
c
h
a
r
ge
w
hil
e
r
e
duc
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ng
t
h
e
i
r
a
ud
i
t
w
o
r
kf
o
r
c
e
a
n
d
s
h
o
wi
n
g
i
n
c
r
e
a
s
e
d
pr
o
duc
t
i
vi
t
y
[
50]
.
W
i
t
h
r
e
s
pe
c
t
to
A
s
s
i
s
t
e
d
a
n
d
A
ug
m
e
n
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d
A
I
s
y
s
t
e
m
s
,
a
ud
i
t
o
r
s
pe
r
c
e
i
ve
t
h
e
m
a
s
e
a
s
y
t
o
us
e
i
n
a
ud
i
t
i
n
g,
whil
e
t
h
e
y
pe
r
c
e
i
ve
A
ut
o
n
o
m
o
us
A
I
s
ys
t
e
m
s
a
s
c
o
m
p
li
c
a
t
e
d
to
us
e
a
n
d
n
o
t
us
e
f
u
l
f
o
r
a
ud
i
t
i
n
g
[
51]
.
C.
F
o
r
e
n
s
i
c
a
c
c
o
un
t
i
n
g
A
I
h
a
s
e
na
bl
e
d
r
e
gu
l
a
t
o
r
s
a
r
o
un
d
t
h
e
w
o
r
l
d
to
c
r
a
c
k
do
wn
o
n
s
to
c
k
m
a
r
ke
t
m
a
ni
pu
l
a
t
i
o
n
s
,
m
o
n
e
y
l
a
u
n
de
r
i
ng
a
n
d
pr
e
d
i
c
t
i
ve
po
l
i
c
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s
a
do
pt
e
d
by
f
in
a
n
c
i
a
l
i
ns
t
i
t
ut
i
o
n
s
[
52]
.
A
I
a
n
d
M
L
-
a
s
s
i
s
t
e
d
pr
of
e
s
s
i
o
n
a
l
s
ke
pt
i
c
i
s
m
a
n
d
pr
o
f
e
s
s
i
o
n
a
l
j
udg
m
e
n
t
h
a
v
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a
po
s
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i
v
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c
o
r
r
e
l
a
t
i
o
n
w
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r
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d
M
L
e
n
s
ur
e
c
o
m
pr
e
h
e
n
s
i
ve
da
t
a
ve
r
i
f
i
c
a
t
i
o
n
i
ns
t
e
a
d
o
f
m
a
n
ua
l
a
ud
i
t
s
.
C
o
m
pa
r
e
d
t
o
m
a
n
ua
l
a
ud
i
t
i
n
g,
A
I
a
n
d
M
L
-
a
s
s
i
s
t
e
d
a
ud
i
t
i
n
g
i
s
hi
g
hly
de
pe
n
da
bl
e
i
n
de
t
e
c
t
i
n
g
e
r
r
o
r
s
a
n
d
f
r
a
ud,
unli
ke
r
a
n
d
o
m
da
t
a
v
e
r
i
f
i
c
a
t
i
o
n
w
he
n
pe
r
f
o
r
m
e
d
m
a
n
u
a
l
ly
[
49]
,
[
53]
.
T
hi
s
do
e
s
n
o
t
m
e
a
n
t
h
a
t
AI
c
a
n
e
l
im
i
na
t
e
f
r
a
ud,
but
i
n
a
n
i
n
t
e
gr
a
t
i
o
n
w
i
t
h
o
t
h
e
r
too
l
s
s
uc
h
a
s
bl
o
c
kc
h
a
i
n
i
t
w
i
l
l
m
a
ke
i
t
e
a
s
i
e
r
f
o
r
or
ga
ni
z
a
t
i
o
n
s
t
o
c
o
n
t
r
o
l
a
n
d
t
r
a
c
k
a
c
c
o
un
t
i
n
g
i
nf
o
r
m
a
t
i
o
n
[
54]
.
Al
t
h
o
ugh
A
I
,
R
P
A
o
r
M
L
a
r
e
n
ot
y
e
t
us
e
d
i
n
m
a
ny
l
a
t
i
t
ude
s
,
t
h
e
y
a
r
e
n
o
t
y
e
t
us
e
d
i
n
m
a
ny
c
o
un
t
r
i
e
s
[
55]
b
ut
,
i
n
m
o
r
e
de
v
e
l
o
pe
d
c
o
un
t
r
i
e
s
,
t
h
e
o
v
e
r
wh
e
lm
i
ng
pr
e
s
e
n
c
e
o
f
A
I
i
s
n
o
t
i
c
e
a
bl
e
;
i
n
t
h
e
s
e
c
o
n
t
e
x
t
s
,
a
c
c
o
un
t
a
n
t
s
c
a
n
f
o
c
us
m
o
r
e
o
n
a
n
a
ly
s
i
s
,
s
t
r
a
t
e
g
y
a
n
d
de
c
i
s
i
o
n
m
a
k
i
ng
t
h
a
t
c
o
n
t
r
i
b
ut
e
to
o
r
ga
n
i
z
a
t
i
o
n
a
l
s
uc
c
e
s
s
[
56]
.
I
n
t
i
m
e
s
o
f
I
n
du
s
t
r
y
4.
0
o
r
c
y
b
e
r
e
r
a
,
t
h
e
c
o
m
pe
t
e
n
c
i
e
s
t
h
a
t
m
us
t
a
c
c
o
m
pa
ny
t
h
e
a
c
c
o
un
t
a
n
t
a
r
e
s
o
f
t
s
k
i
ll
s
,
e
m
p
a
t
hy
,
a
n
a
ly
s
i
s
,
l
e
a
de
r
s
hi
p,
c
o
m
m
u
ni
c
a
t
i
o
n
,
e
m
o
t
i
o
n
a
l
i
n
t
e
l
li
g
e
n
c
e
,
i
n
t
e
gr
i
t
y
,
f
l
e
xi
b
il
i
t
y
,
a
n
d
t
h
e
a
bil
i
t
y
t
o
m
a
n
a
ge
wo
r
k
pr
e
s
s
ur
e
a
n
d
w
o
r
k
i
n
t
e
a
m
s
,
a
s
we
ll
a
s
a
dd
i
ng
v
a
l
ue
t
o
t
h
e
i
r
pr
o
f
e
s
s
i
o
n
t
h
r
o
ugh
c
e
r
t
i
f
i
c
a
t
i
o
n
t
h
a
t
de
m
o
n
s
t
r
a
t
e
s
c
o
n
t
i
n
uo
us
pr
o
f
e
s
s
i
o
n
a
l
de
v
e
l
o
p
m
e
n
t
[
57]
.
4.
CONC
L
USI
ONS
As
i
n
d
i
c
a
t
e
d,
a
n
d
a
c
c
o
r
di
n
g
t
o
t
h
e
r
e
s
u
l
t
s
o
b
t
a
i
n
e
d
i
n
t
h
e
bi
b
li
o
m
e
t
r
i
c
s
t
ud
y
,
l
e
a
d
i
ng
a
ut
h
o
r
s
i
n
t
h
e
f
i
e
l
d
o
f
AI
i
n
a
c
c
o
un
t
i
n
g
h
a
v
e
b
e
e
n
i
d
e
n
t
i
f
i
e
d,
who
c
o
ul
d
be
i
nvi
t
e
d
t
o
a
c
c
o
un
t
i
n
g
c
o
n
gr
e
s
s
e
s
o
r
gi
ve
o
nl
i
ne
c
o
nf
e
r
e
n
c
e
s
.
S
i
mi
l
a
r
ly
,
t
h
e
j
o
ur
n
a
l
s
w
i
t
h
t
h
e
hi
g
h
e
s
t
s
c
i
e
n
t
i
f
i
c
pr
o
duc
t
i
o
n
h
a
ve
b
e
e
n
i
de
n
t
i
f
i
e
d,
to
whi
c
h
pe
r
i
o
d
i
c
a
c
c
e
s
s
i
s
s
ugg
e
s
t
e
d
f
o
r
upda
t
i
n
g
pur
po
s
e
s
.
I
n
t
h
e
P
e
r
uvi
a
n
c
o
n
t
e
x
t
,
a
gr
e
e
m
e
n
t
s
c
o
ul
d
b
e
im
p
l
e
m
e
n
t
e
d
w
i
t
h
t
h
e
m
o
s
t
i
m
po
r
t
a
n
t
j
o
ur
n
a
l
s
s
o
t
h
a
t
a
c
c
o
un
t
i
n
g
r
e
s
e
a
r
c
h
e
r
s
c
a
n
pu
bl
i
s
h
t
h
e
i
r
f
i
r
s
t
f
i
nd
i
n
g
s
o
n
t
h
e
s
ubj
e
c
t
i
n
t
h
e
c
o
un
t
r
y
.
T
h
e
s
e
a
gr
e
e
m
e
n
t
s
c
o
ul
d
i
nc
l
ude
a
c
c
e
s
s
to
publ
i
c
a
t
i
o
n
s
i
n
t
h
e
s
e
j
o
ur
n
a
l
s
a
t
d
i
f
f
e
r
e
n
t
i
a
t
e
d
c
o
s
t
s
.
F
i
na
l
ly
,
t
h
e
e
duc
a
t
i
o
n
a
l
e
n
t
i
t
i
e
s
w
i
t
h
w
hi
c
h
na
t
i
o
na
l
e
n
t
i
t
i
e
s
c
o
u
l
d
m
a
ke
a
gr
e
e
m
e
n
t
s
o
r
i
n
t
e
r
n
s
hi
ps
f
o
r
t
h
e
b
e
n
e
f
i
t
o
f
r
e
s
e
a
r
c
he
r
s
a
r
e
kn
o
wn
.
A
c
c
o
un
t
a
n
t
s
n
o
t
o
nl
y
n
e
e
d
t
o
a
da
p
t
to
t
h
e
us
e
o
f
i
nf
o
r
m
a
t
i
o
n
t
e
c
hn
o
l
o
g
y
,
b
ut
a
l
s
o
to
a
da
p
t
to
t
h
e
e
v
e
r
-
c
h
a
n
g
i
ng
b
u
s
i
ne
s
s
e
nvi
r
o
nm
e
n
t
.
A
c
c
o
un
t
a
n
ts
m
us
t
n
ot
o
nl
y
b
e
f
a
mi
li
a
r
w
i
t
h
t
h
e
o
pe
r
a
t
i
o
n
s
o
f
t
h
e
A
I
s
y
s
t
e
m
,
b
ut
a
l
s
o
h
a
v
e
a
de
e
p
un
de
r
s
t
a
n
d
i
n
g
o
f
i
t
s
a
l
go
r
i
t
hm
s
a
n
d
m
e
a
ni
ngs
o
f
t
h
e
r
e
s
u
l
t
s
,
a
s
we
l
l
a
s
b
us
i
ne
s
s
o
pe
r
a
t
i
o
n
s
.
Ac
c
o
un
t
i
n
g
s
o
f
t
wa
r
e
m
a
n
u
f
a
c
t
ur
e
r
s
a
pp
l
i
e
d
to
P
e
r
u
c
o
ul
d
c
o
n
s
i
de
r
a
s
pa
r
t
o
f
t
h
e
i
r
s
o
l
ut
i
o
n
s
,
n
o
t
o
nl
y
r
o
b
ot
i
c
a
pp
l
i
c
a
t
i
o
ns
t
h
a
t
s
i
m
p
li
f
y
t
h
e
r
e
c
o
r
di
n
g
o
f
o
pe
r
a
t
i
o
ns
,
b
ut
a
l
s
o
i
n
t
e
gr
a
t
i
o
n
s
t
h
a
t
f
a
c
il
i
t
a
t
e
f
r
a
ud
de
t
e
c
t
i
o
n
.
I
n
t
hi
s
wa
y
,
a
c
c
o
un
t
i
n
g
wo
ul
d
a
im
a
t
f
i
na
n
c
i
a
l
a
n
d
b
u
s
i
ne
s
s
s
us
t
a
i
n
a
bil
i
t
y
.
L
o
o
ki
n
g
t
o
t
h
e
f
ut
ur
e
,
we
p
r
o
p
o
s
e
a
m
u
l
t
i
d
i
s
c
i
p
li
na
r
y
r
e
s
e
a
r
c
h
a
ge
n
d
a
c
o
m
po
s
e
d
o
f
f
i
ve
a
r
e
a
s
:
o
r
ga
ni
z
a
t
i
o
n
a
l
t
r
a
n
s
f
o
r
m
a
t
i
o
n
,
h
u
m
a
n
-
m
a
c
hi
ne
c
o
l
l
a
b
o
r
a
t
i
o
n
,
r
e
gu
l
a
t
i
o
n
,
t
e
c
h
n
o
l
o
g
i
c
a
l
i
nn
o
v
a
t
i
o
n
a
nd
e
t
hi
c
a
l
c
o
n
s
i
de
r
a
t
i
o
ns
f
o
r
t
h
e
P
e
r
uvi
a
n
a
n
d
e
v
e
n
L
a
t
i
n
Am
e
r
i
c
a
n
c
o
n
t
e
x
t
.
L
i
k
e
w
i
s
e
,
a
ud
i
t
f
i
r
m
s
a
r
e
r
e
c
o
m
m
e
n
de
d
to
i
nve
s
t
m
o
r
e
i
n
d
i
g
i
t
a
l
pr
o
gr
a
m
s
,
s
uc
h
a
s
AI
,
bl
o
c
kc
h
a
i
n,
n
e
t
wo
r
k
s
e
c
ur
i
t
y
a
n
d
da
t
a
f
u
nc
t
i
o
n
de
v
e
l
o
p
men
t
.
RE
F
E
R
E
NC
E
S
[
1]
J
.
M
.
C
há
v
e
z
-
D
ía
z
,
N
.
I
.
M
o
nt
e
r
r
o
s
o
-
U
nu
y
s
un
c
c
o
,
A
.
B
o
ni
ll
a
-
M
ig
o
,
a
nd
L
.
A
qui
ñ
o
-
P
e
r
a
l
e
s
,
“
T
r
o
ub
le
in
pa
r
a
di
s
e
?
or
e
th
ic
a
l
di
le
mm
a
s
in
th
e
a
c
c
o
un
ti
ng
ma
na
ge
m
e
nt
of
a
r
e
li
gi
o
us
or
ga
ni
z
a
ti
o
n,
a
c
a
s
e
s
tu
d
y
,
”
I
nt
e
r
nat
io
nal
J
our
nal
of
R
e
li
gi
on
,
v
ol
.
5,
no
. 2, F
e
b. 2024, d
o
i:
10.61707/
z
k0
e
f
v
33.
[
2]
R
. R
o
me
r
o
-
C
a
r
a
z
a
s
e
t
al
.
,
“
T
he
e
th
i
c
s
of
t
h
e
publi
c
a
c
c
o
unt
a
nt
:
a
phe
n
o
me
n
o
l
o
g
ic
a
l
s
tu
d
y
,
”
A
c
ade
m
ic
J
our
nal
of
I
nt
e
r
di
s
c
ip
li
na
r
y
S
tu
di
e
s
,
vo
l.
13, n
o
. 1, p. 339, J
a
n. 2024, do
i:
10.36941
/a
ji
s
-
2024
-
0025.
[
3]
I
.
W
ir
e
du,
A
.
O
s
e
i
A
g
y
e
ma
ng,
a
nd
S
.
Y
.
A
gba
dz
id
a
h,
“
D
o
e
s
gr
e
e
n
a
c
c
o
unt
in
g
in
f
lu
e
n
c
e
s
e
c
o
l
o
g
ic
a
l
s
us
ta
in
a
bi
li
t
y
?
E
v
id
e
n
c
e
f
r
o
m a
de
ve
l
o
pi
ng
e
c
o
n
o
m
y
,
”
C
oge
nt
B
us
in
e
s
s
and M
anage
m
e
nt
, vo
l.
10, n
o
. 2, 2023, d
o
i:
10.1080
/2
3311975.2023.2240559.
[
4]
K
.
T
iwa
r
i
a
nd M
. S
.
K
ha
n,
“
S
us
ta
in
a
bi
li
t
y
a
c
c
o
unt
in
g a
nd r
e
p
or
ti
ng i
n t
h
e
i
ndus
tr
y
4.0,
”
J
our
nal
C
le
an
P
r
od
, vol
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O
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B
.
A
de
k
oy
a
,
J
.
A
.
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li
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.
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.
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.
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e
c
hnol
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i
n Soc
ie
ty
, v
o
l.
68, p. 101925,
F
e
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o
i
:
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016/
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te
c
hs
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[
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or
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e
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y
.
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nl
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7]
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ov
a
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.
V
o
lk
ov
a
,
A
.
S
pi
lb
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r
gs
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.
N
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tr
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s
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I
.
A
r
e
f
j
e
vs
,
a
nd
A
.
V
e
r
de
nh
of
s
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h
e
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o
l
e
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ms
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o
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nt
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A
S
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r
ans
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ons
on
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us
in
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s
s
and
E
c
onomic
s
,
v
o
l.
18,
pp.
411
–
423,
F
e
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021,
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[
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.
A
r
na
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ld
i,
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d
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ui
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ta
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ual
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R
e
s
e
ar
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h
in
A
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c
ount
in
g and M
anage
m
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nt
, vo
l.
19, n
o
. 3, pp. 241
–
254, J
un.
2022, do
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10.1108/QR
A
M
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01
-
2022
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0005.
Evaluation Warning : The document was created with Spire.PDF for Python.
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l.
31,
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o
.
4,
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S
a
ma
r
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.
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s
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.
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.
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e
hk
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di
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h
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o
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c
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o
unt
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o
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y
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te
m,
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our
nal
of
R
is
k
and F
in
anc
ia
l
M
anage
m
e
nt
,
vo
l.
16, n
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. 1, p. 37, J
a
n. 2023, do
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C
.
B
.
F
r
e
y
a
nd
M
.
A
.
O
s
bo
r
ne
,
“
T
h
e
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ut
ur
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of
e
mpl
oy
m
e
nt
:
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us
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e
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r
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o
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o
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is
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ti
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n?
,
”
T
e
c
hnol
ogi
c
al
F
or
e
c
as
ti
ng and Soc
ia
l
C
hange
, vo
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114, pp. 254
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n. 2017, do
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B
.
J
a
r
iwa
la
,
“
E
x
pl
o
r
in
g
a
r
ti
f
ic
ia
l
in
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ig
e
n
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e
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c
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io
n:
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or
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y
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r
e
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o
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,
ne
it
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e
r
?
”
A
c
c
e
s
s
e
d:
A
ug.
03,
2023.
[
O
nl
in
e
]
.
A
v
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a
bl
e
:
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tp
s
:/
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13]
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.
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.
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lo
us
e
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.
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ha
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n
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r
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a
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.
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u,
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o
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I
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e
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or
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o
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r
na
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,
”
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our
nal
o
f
G
o
v
e
r
nanc
e
and
R
e
gul
at
io
n
,
vo
l.
9, n
o
. 1, pp. 8
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e
b. 202
0, d
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g
r
v
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[
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M
.
G
o
t
o
,
“
C
o
ll
e
c
ti
ve
pr
of
e
s
s
io
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l
r
o
l
e
id
e
nt
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th
e
a
ge
of
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r
ti
f
ic
ia
l
in
te
ll
ig
e
n
c
e
,
”
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our
nal
o
f
P
r
of
e
s
s
io
n
s
and
O
r
gani
z
at
io
n
,
vo
l.
8, n
o
. 1, pp. 86
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107, M
a
y
2021, d
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:
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p
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/j
o
a
b003.
[
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V
.
G
r
o
s
u,
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.
G
.
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o
s
mul
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e
,
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.
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oc
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.
-
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.
C
iu
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iu
,
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.
M
ih
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il
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c
hnol
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c
al
F
or
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c
as
ti
ng
and
Soc
ia
l
C
hange
,
v
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193,
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A
ug. 2023, do
i:
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[
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G
.
C
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r
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,
L
.
P
a
r
k
e
r
,
a
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E
.
T
s
a
hur
id
u,
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It
’
s
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t
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a
c
c
o
unt
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g
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o
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y
?
,
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us
tr
al
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A
c
c
ount
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g
R
e
v
ie
w
,
vo
l.
31,
no
.
1,
pp. 65
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73, M
a
r
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[
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R
.
H
e
na
g
e
,
“
K
P
M
G
S
pa
r
k:
B
r
in
g
in
g
c
u
tt
in
g
-
e
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e
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e
c
hn
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o
g
y
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S
M
E
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li
e
nt
s
,
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A
c
ade
m
y
of
A
c
c
ount
in
g
and
F
in
anc
ia
l
S
tu
di
e
s
J
our
nal
,
v
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l.
24,
no
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3,
2020,
[
O
nl
in
e
]
.
A
v
a
il
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bl
e
:
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tp
s
:/
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17e
d
.
[
18]
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.
K
.
D
w
i
v
e
d
i,
A
.
S
ha
r
ma
,
N
.
P
.
R
a
na
,
M
.
G
ia
nna
ki
s
,
P
.
G
oe
l,
a
nd
V
.
D
ut
ot
,
“
E
vo
lu
ti
o
n
of
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r
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f
i
c
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l
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ll
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o
ns
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e
c
hnol
ogi
c
al
F
or
e
c
as
ti
ng
and
So
c
ia
l
C
hange
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ol
.
192, p. 122579, J
ul
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S
.
M
is
hr
a
,
M
.
T
.
E
w
in
g,
a
nd
H
.
B
.
C
oo
pe
r
,
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r
ti
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i
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e
ll
ig
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c
e
f
oc
us
a
nd
f
ir
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pe
r
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o
r
ma
n
c
e
,
”
J
our
nal
of
th
e
A
c
ade
m
y
of
M
ar
k
e
ti
ng Sc
ie
nc
e
, v
o
l.
50, n
o
. 6, pp. 1176
–
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ov
. 2022, d
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022
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00876
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5.
[
20]
M
.
G
ho
ba
khl
oo
,
S
.
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s
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di
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.
I
r
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h,
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.
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.
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.
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uba
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nd
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.
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de
ga
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e
hk
o
r
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il
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y
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”
T
e
c
hnol
ogy
i
n Soc
ie
ty
, v
o
l.
74, p. 102301, Aug.
2023, d
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i:
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te
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P
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W
.
S
.
Y
a
pa
,
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i
o
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ti
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c
o
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ve
l
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e
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e
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h,
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c
c
ount
in
g,
A
udi
ti
ng
and
A
c
c
ount
abi
li
ty
J
our
na
l
, vo
l.
35, n
o
. 2, pp. 439
–
462, F
e
b. 2022,
do
i:
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J
-
04
-
2018
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3455.
[
22]
A
.
K
a
lb
o
un
e
h,
K
.
A
bur
is
h
e
h,
L
.
S
ha
he
e
n,
a
nd
Q
.
A
ld
a
bba
s
,
“
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he
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nt
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us
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e
s
s
and
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anage
m
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nt
,
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.
2,
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.
G
a
r
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ni
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.
R
a
nt
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,
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nd
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.
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uma
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l
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c
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ount
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ng,
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udi
ti
ng and A
c
c
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li
ty
J
our
nal
, vol
. 35,
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.
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.
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.
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ig
,
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.
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.
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ha
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nt
and
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la
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ng
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vo
l.
18, n
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. 8, pp. 2431
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P
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ge
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al
.
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A
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te
m
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e
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e
w
s
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10, n
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. 1, D
e
c
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.
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.
C
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ía
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.
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.
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.
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nt
e
r
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io
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our
nal
of
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gi
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,
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5,
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65,
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[
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.
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.
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ne
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ta
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ugme
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our
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I
n
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or
m
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n Sy
s
te
ms
, v
o
l.
29, n
o
. 2, J
un. 2020, do
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10.1016/j
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js
is
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.
M
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ni
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,
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.
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udi
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.
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ik
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e
c
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al
F
or
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c
as
ti
ng and Soc
ia
l
C
hange
, vo
l.
150, p. 119751, J
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n. 2020, doi:
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.t
e
c
h
f
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r
e
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.
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our
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s
s
E
th
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s
, v
o
l.
167, n
o
. 2, pp. 209
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.
R
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.
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ia
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ig
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. 174, pp. 159
–
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31]
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.
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.
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anage
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l.
29,
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.
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e
b.
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21,
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M
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[
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.
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s
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.
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l
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ount
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l.
17,
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.
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.
S
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S
ha
h,
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he
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nnal
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at
a Sc
ie
nc
e
, v
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l.
7, n
o
. 1, pp. 1
–
16, M
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r
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2020, do
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M
.
V
.
B
e
kkum
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nd
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.
Z
.
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o
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s
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di
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om
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e
r
L
aw
and Se
c
ur
it
y
R
e
v
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w
, vo
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48, p. 105770, Apr
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R
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s
,
J
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M
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l.
33,
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1,
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ur
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ol
. 47, p. 105735, Nov
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022, do
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our
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ar
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h
,
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l.
22,
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M
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c
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ount
abi
li
ty
J
our
nal
,
vo
l.
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n
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9,
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c
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J
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09
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2020
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Evaluation Warning : The document was created with Spire.PDF for Python.
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(
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1327
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-
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Soc
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e
n
c
e
in
th
e
a
c
c
o
unt
in
g
pr
of
e
s
s
i
o
n:
a
c
ur
s
e
o
r
a
bl
e
s
s
in
g?
,
”
J
our
nal
o
f
B
us
in
e
s
s
E
c
onomic
s
and
M
anage
m
e
nt
,
v
o
l.
24,
no.
2,
pp. 387
–
404, J
un. 2023, do
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10.3846/j
b
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m.2023.19251.
[
41]
M
.
A
l
-
O
ka
il
y
,
“
A
s
s
e
s
s
in
g
th
e
e
f
f
e
c
ti
ve
n
e
s
s
of
a
c
c
o
unt
in
g
in
f
or
ma
ti
o
n
s
y
s
t
e
ms
in
th
e
e
r
a
of
C
O
V
I
D
-
19
pa
nd
e
mi
c
,
”
V
I
N
E
J
our
nal
of
I
n
f
or
m
at
io
n
and
K
now
le
dge
M
anage
m
e
nt
Sy
s
t
e
m
s
,
v
o
l.
54,
n
o
.
1,
pp.
157
–
175,
J
a
n.
20
24,
do
i:
10.1108
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I
K
M
S
-
08
-
2021
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0148.
[
42]
C
.
Z
ha
ng,
W
.
Z
hu,
J
.
D
a
i,
Y
.
W
u,
a
nd
X
.
C
he
n,
“
E
th
ic
a
l
im
pa
c
t
of
a
r
t
i
f
i
c
ia
l
in
t
e
ll
ig
e
n
c
e
in
ma
na
ge
r
ia
l
a
c
c
o
unt
in
g,
”
I
nt
e
r
nat
i
onal
J
our
nal
of
A
c
c
ount
in
g I
nf
or
m
at
io
n Sy
s
te
m
s
, v
ol
. 49, p. 100619,
J
un. 2023, do
i:
10.1016/j
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c
c
in
f
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3.100619.
[
43]
K
.
S
h
e
r
i
f
a
nd
H
.
M
o
hs
in
,
“
T
h
e
e
f
f
e
c
t
of
e
m
e
r
g
e
nt
t
e
c
hn
o
l
o
g
ie
s
o
n
a
c
c
o
unt
a
nt
`
s
e
th
ic
a
l
bl
in
dn
e
s
s
,
”
T
he
I
nt
e
r
nat
io
nal
J
ou
r
na
l
of
D
ig
it
al
A
c
c
ount
in
g R
e
s
e
ar
c
h
, v
o
l.
21, pp. 61
–
94, Ap
r
. 2021, d
oi
:
10.4192/1577
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8517
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v
21_3.
[
44]
C
.
S
.
L
e
e
a
nd
F
.
P
.
T
a
ju
d
e
e
n,
“
U
s
a
ge
a
nd
i
mpa
c
t
of
a
r
ti
f
ic
ia
l
in
te
ll
ig
e
n
c
e
o
n
a
c
c
o
unt
in
g:
213
e
v
id
e
n
c
e
f
r
om
M
a
la
y
s
ia
n
o
r
ga
ni
s
a
ti
o
ns
,
”
A
s
ia
n J
our
nal
of
B
us
in
e
s
s
and A
c
c
ount
in
g
, v
o
l.
13, no
. 1, pp. 213
–
240, J
un. 2020, d
o
i:
10.22452/ajba
.
vo
l1
3n
o
1
.8.
[
45]
N
.
A
.
N
oo
r
di
n,
K
.
H
us
s
a
in
e
y
,
a
nd
A
.
F
.
H
a
y
e
k,
“
T
h
e
us
e
of
a
r
ti
f
i
c
ia
l
in
t
e
ll
ig
e
nc
e
a
nd
a
udi
t
qua
li
t
y
:
a
n
a
na
l
y
s
is
f
r
o
m
th
e
pe
r
s
pe
c
ti
ve
s
of
e
x
t
e
r
na
l
a
udi
t
o
r
s
in
th
e
U
A
E
,
”
J
our
nal
of
R
is
k
and
F
in
anc
ia
l
M
anage
m
e
nt
,
vo
l.
15,
no
.
8,
p.
339,
J
ul
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2022,
do
i:
10.3390/j
r
f
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[
46]
V
.
K
o
r
o
l
e
t
al
.
,
“
E
la
bor
a
ti
o
n
of
r
e
c
omm
e
nda
ti
o
ns
o
n
th
e
de
ve
l
o
pm
e
nt
of
th
e
s
ta
te
in
t
e
r
na
l
a
udi
t
s
y
s
te
m
w
he
n
a
ppl
y
in
g
th
e
di
gi
ta
l
te
c
hn
o
l
o
gi
e
s
,
”
E
as
te
r
n
-
E
ur
ope
an
J
our
nal
of
E
nt
e
r
pr
i
s
e
T
e
c
hnol
ogi
e
s
,
vo
l.
1,
n
o
.
13(
115)
,
pp.
39
–
48,
F
e
b.
2
022,
do
i:
10.15587/1
729
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4061.2022.252424.
[
47]
M
.
G
ot
th
a
r
dt
,
D
.
K
o
i
v
ul
a
a
ks
o
,
O
.
P
a
ks
oy
,
C
.
S
a
r
a
mo
,
M
.
M
a
r
ti
ka
in
e
n,
a
nd
O
.
L
e
hn
e
r
,
“
C
ur
r
e
nt
s
ta
t
e
a
nd
c
ha
ll
e
ng
e
s
i
n
th
e
im
pl
e
m
e
nt
a
ti
o
n
of
s
ma
r
t
r
o
b
o
ti
c
p
r
o
c
e
s
s
a
ut
oma
ti
o
n
in
a
c
c
o
unt
in
g
a
nd
a
udi
ti
ng,
”
A
C
R
N
J
our
nal
of
F
in
anc
e
and
R
is
k
P
e
r
s
pe
c
ti
v
e
s
, v
o
l.
9, n
o
. 1, pp. 90
–
102, 2020, d
o
i:
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of
r
p.2020.9.1.007.
[
48]
C
.
H
e
lm
,
T
.
A
.
H
e
r
b
e
r
g
e
r
,
a
nd
N
.
G
e
r
ol
d,
“
A
ppl
ic
a
ti
o
n
of
c
o
gni
ti
ve
a
ut
o
ma
ti
o
n
to
s
tr
u
c
tu
r
in
g
da
ta
,
dr
iv
in
g
e
x
is
ti
ng
bus
in
e
s
s
mo
d
e
ls
, a
nd
c
r
e
a
ti
ng
v
a
lu
e
b
e
twe
e
n
le
ga
c
y
in
dus
tr
i
e
s
,
”
I
nt
e
r
nat
io
nal
J
our
nal
of
I
nnov
at
io
n and T
e
c
hnol
ogy
M
anage
m
e
nt
,
vo
l.
19,
no
. 2, Apr
. 2022, d
o
i:
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0219877022500031.
[
49]
G
.
P
u
th
ukul
a
m,
A
.
R
a
vi
kuma
r
,
R
.
V
.
K
.
S
ha
r
ma
,
a
nd
K
.
M
.
M
e
e
s
a
a
la
,
“
A
udi
to
r
s
’
pe
r
c
e
pt
i
o
n
o
n
th
e
im
pa
c
t
of
a
r
ti
f
i
c
ia
l
in
te
ll
ig
e
n
c
e
o
n
pr
of
e
s
s
io
na
l
s
ke
pt
i
c
is
m
a
nd
ju
dgme
nt
in
O
ma
n,
”
U
ni
v
e
r
s
al
J
our
nal
o
f
A
c
c
ount
in
g
and
F
in
anc
e
,
vo
l.
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no.
5,
pp. 1184
–
1190, Oc
t.
2021, d
o
i:
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a
f
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[
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A
.
F
e
d
y
k,
J
.
H
o
ds
o
n,
N
.
K
hi
mi
c
h,
a
nd
T
.
F
e
d
y
k,
“
I
s
a
r
ti
f
i
c
ia
l
in
te
ll
ig
e
n
c
e
i
mpr
ov
in
g
th
e
a
udi
t
pr
oc
e
s
s
?
,
”
R
e
v
ie
w
of
A
c
c
ount
in
g
St
udi
e
s
, vo
l.
27, n
o
. 3, pp. 938
–
985, S
e
p. 2022, d
o
i:
10.1007/s
1
1142
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022
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09697
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x.
[
51]
I
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A
lb
a
w
w
a
t
a
nd
Y
.
A
l
F
r
ij
a
t,
“
A
n
a
na
ly
s
is
of
a
udi
to
r
s
’
pe
r
c
e
pt
i
o
ns
to
w
a
r
ds
a
r
ti
f
i
c
ia
l
in
t
e
ll
ig
e
nc
e
a
nd
it
s
c
o
nt
r
ib
ut
i
o
n
t
o
a
udi
t
qua
li
t
y
,
”
A
c
c
ount
in
g
,
vo
l.
7, n
o
. 4, pp. 755
–
762, 2021, d
o
i:
10.
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c
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[
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S
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o
ha
mm
a
d, A
.
K
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H
a
ma
d,
H
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B
o
r
gi
,
P
. A
.
T
hu, M
. S
.
S
ia
l,
A
. A
. A
lh
a
di
di
,
“
H
o
w
a
r
t
i
f
i
c
ia
l
in
t
e
ll
ig
e
n
c
e
c
ha
nge
s
t
h
e
f
ut
ur
e
of
a
c
c
o
unt
in
g
in
dus
tr
y
,
”
I
n
te
r
nat
io
nal
J
our
nal
of
E
c
onomic
s
and
B
us
in
e
s
s
A
dm
in
is
tr
at
io
n
,
vo
l.
8,
n
o
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3,
pp.
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–
488,
J
ul
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2
020,
do
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10.35808/i
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38.
[
53]
J
.
M
.
C
há
v
e
z
-
D
ía
z
,
M
.
B
a
r
r
ue
ta
-
P
in
t
o
,
M
.
A
.
M
.
L
una
,
A
.
V
.
A
r
ia
s
,
a
nd
J
.
L
.
A
r
que
r
o
5,
“
I
nt
e
gr
a
t
e
d
ma
c
hi
n
e
l
e
a
r
ni
ng
a
lg
or
it
hms
a
ppl
ie
d
to
th
e
de
t
e
c
ti
o
n
of
f
in
a
n
c
ia
l
a
c
c
o
unt
in
g
f
r
a
ud,
c
a
s
e
s
of
pe
r
u
v
ia
n
c
o
mpa
ni
e
s
,
”
P
ak
is
ta
n
J
our
nal
of
L
if
e
and
Soc
ia
l
Sc
ie
nc
e
s
(
P
J
L
SS)
,
vo
l.
22, n
o
. 1, 2024, d
o
i:
10.57239
/P
J
L
S
S
-
2024
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22.1.
00316.
[
54]
H
.
H
a
n, R
.
K
.
S
hi
w
a
k
o
ti
,
R
. J
a
r
v
is
,
C
. M
or
di
, a
nd D
.
B
o
t
c
hi
e
,
“
A
c
c
o
unt
in
g
a
nd a
udi
ti
ng
w
it
h bl
oc
k
c
ha
in
t
e
c
hn
o
l
o
g
y
a
nd a
r
ti
f
ic
ia
l
I
nt
e
ll
ig
e
n
c
e
:
A
li
te
r
a
tu
r
e
r
e
v
ie
w
,
”
I
nt
e
r
nat
io
nal
J
our
nal
of
A
c
c
ount
in
g
I
nf
or
m
at
io
n
Sy
s
te
m
s
,
v
o
l.
48,
p.
100598,
M
a
r
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2023,
do
i:
10.1016/j
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c
c
in
f
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[
55]
K
.
M
.
B
a
ka
r
ic
h
a
nd
P
.
E
.
O
’
B
r
ie
n,
“
T
h
e
r
o
b
o
ts
a
r
e
c
omi
ng
but
a
r
e
n
’
t
h
e
r
e
y
e
t:
th
e
us
e
of
a
r
ti
f
i
c
ia
l
in
t
e
ll
ig
e
nc
e
t
e
c
hn
o
l
o
gi
e
s
in
th
e
publ
ic
a
c
c
o
unt
in
g
pr
of
e
s
s
io
n,
”
J
our
nal
of
E
m
e
r
gi
ng
T
e
c
hn
ol
ogi
e
s
in
A
c
c
ount
in
g
,
vo
l.
18,
n
o
.
1,
pp.
27
–
43,
M
a
r
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2021,
do
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T
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[
56]
M
.
D
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A
bdi
a
nd
K
.
B
.
B
a
y
u,
“
E
x
pl
o
r
in
g
c
ur
r
e
n
t
o
pp
o
r
tu
ni
t
y
a
n
d
th
r
e
a
ts
of
a
r
ti
f
i
c
ia
l
in
t
e
ll
ig
e
n
c
e
o
n
s
ma
ll
a
nd
m
e
di
um
e
nt
e
r
pr
i
s
e
s
a
c
c
o
unt
in
g
f
un
c
ti
o
n
;
e
v
id
e
nc
e
f
r
om
S
o
u
th
W
e
s
t
P
a
r
t
of
E
th
i
opi
a
,
O
r
o
mi
y
a
,
J
im
ma
a
nd
S
nnpr
,
B
o
nga
,
”
A
c
ade
m
y
o
f
A
c
c
oun
ti
ng
and
F
in
anc
ia
l
St
udi
e
s
J
our
nal
,
vo
l.
25,
no
.
2,
pp.
1
–
11,
2021,
A
c
c
e
s
s
e
d:
J
un.
12,
2023.
[
O
nl
in
e
]
.
A
v
a
il
a
bl
e
:
ht
tp
s
:/
/ww
w
.a
ba
c
a
de
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ti
o
n
-
e
v
id
e
nc
e
-
10407.h
tm
l
.
[
57]
Z
.
N
.
Z
a
in
uddi
n,
M
.
A
hma
d,
N
.
E
.
A
.
L
a
ti
f
,
F
.
M
.
Y
us
of
,
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n
d
S
.
S
ul
a
im
a
n,
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