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C. Edward Arrington, Charles D. Bailey, William S. Hopwood, An Attribution Analysis of Responsibility Assessment for Audit Performance, Journal of Accounting Research, Vol. 23, No. 1 (Spring, 1985), pp. 1-20
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Stored only when both papers are in the corpus — 40 citations exist upstream.
Papers that cite the same references — the relational fallback while embeddings are still backfilling.
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