RANDLE, SR., E. C. An Examination of the Impact of Control Risk, Negotiation, and Pricing Specialists in the Audit of Fair Value Measurements. Journal of Accounting and Finance, [S. l.], v. 22, n. 4, 2022. Disponível em: https://articlearchives.co/index.php/JAF/article/view/329. Acesso em: 20 jun. 2025.