“CFOs believe that in any given period a remarkable 20 percent of firms intentionally distort earnings, even though they are adhering to generally accepted accounting principles (GAAP),” Ilia Dichev of Emory University, John Graham and Campbell Harvey of Duke University and Shiva Rajgopol of Emory and Columbia University write.
What is the relationship between 'Campbell Harvey' and 'Duke University' in the context of the input sentence.
Options: product/material produced, location of formation, employer, publisher