| http://www.w3.org/ns/prov#value | - While we do not purport to resolve a debate among scholars, it is plain that there is ample basis to conclude that the more a person, including an auditor, has at stake in a judgment, the more likely his or her judgment is to be affected.101 We stress that the influences that we are concerned with can be extremely subtle, as stated by the Comptroller of the Currency, John D. Hawke, in testimony
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