2022 paper - Kenneth Merkley https://www.smeal.psu.edu/accounting/research/cms-audit-adjustments-approved-ogc-03302022-ssrn-copy-1.pdf/view https://www.smeal.psu.edu/@@site-logo/logo.png 2022 paper - Kenneth Merkley 2022 paper - Kenneth Merkley.pdf — 485 KB