000 00325nam a22001217a 4500
005 20240131154005.0
008 240131b ph ||||| |||| 00| 0 eng d
022 _a0021-8448
040 _cOCT
245 _aJournal of Accountancy
260 _aDurham, NC
_bAmerican Institute of Public Accountance,
_c2023
942 _2ddc
_cCR
_n0
999 _c9503
_d9503