{\rtf1\ansi\deff0\deftab360 {\fonttbl {\f0\fswiss\fcharset0 Arial} {\f1\froman\fcharset0 Times New Roman} {\f2\fswiss\fcharset0 Verdana} {\f3\froman\fcharset2 Symbol} } {\colortbl; \red0\green0\blue0; } {\info {\author Biblio 7.x}{\operator }{\title Biblio RTF Export}} \f1\fs24 \paperw11907\paperh16839 \pgncont\pgndec\pgnstarts1\pgnrestart P. Hurley, Mayhew, B., Obermire, K., and Tegeler, A., ?The Impact of Risk and the Potential for Loss on Managers' Demand for Audit Quality?, Contemporary Accounting Research, 2021.\par \par }