Ai, Xi, and Hilda Carrillo. “CAM Reporting for Material M&A Transactions: Evidence from the First Year of AS 3101 ”. Journal of Accounting, Ethics & Public Policy, JAEPP 27, no. 1 (February 4, 2026): 13. Accessed October 28, 2026. https://jaepp.org/index.php/jaepp/article/view/426.