# The Impact of Benchmark Set Composition on Auditors' Level 3 Fair Value Judgments

> Research article (The Accounting Review, 2019) · cited 10× · AI/ML

**Wikidata**: [openalex:W2919057656](https://www.wikidata.org/wiki/openalex:W2919057656)  
**Source**: https://4ort.xyz/entity/the-impact-of-benchmark-set-composition-on-auditors-level-3-fair-value-judgments