“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.
Take context from the input text and decide on the accurate relationship between 'Campbell Harvey' and 'Duke University' from the options provided.
Options: publisher, location of formation, employer, product/material produced