PEKDEMIR , R.; SÜER , A. Z. History of Specialization in the U.S. Public Accountancy and the CPA Evolution Project. Journal of Accounting and Finance, [S. l.], v. 21, n. 2, 2021. Disponível em: https://articlearchives.co/index.php/JAF/article/view/303. Acesso em: 25 feb. 2026.