RANDLE, E. C. The Effects of Critical Audit Matter Paragraphs in the Audit Report on Commercial Loan Officers’ Decision to Grant Credit. Journal of Accounting and Finance, [S. l.], v. 20, n. 6, 2020. Disponível em: https://articlearchives.co/index.php/JAF/article/view/243. Acesso em: 20 sep. 2025.