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Didia, L.N., Mayse, A.L. and Randle, E.C. 2018. The Effects of Outsourcing and Offshoring of Independent Audit Procedures on Bank Loan Officers’ Perceptions of Financial Statement Reliability and Loan Decisions. Journal of Accounting and Finance. 18, 3 (Jul. 2018). DOI:https://doi.org/10.33423/jaf.v18i3.416.