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Oman followed similar sin tax increases in other Gulf states when the royal decree passed in March
Carpenter co-authored two textbooks and published more than 50 articles in numerous professional and academic journals, including Accounting Organizations and Society , Accounting Horizons , The CPA Journal , Strategic Finance , Management Accounting Quarterly , The Internal Auditor , Internal Auditing , the Journal of Accounting Education , the Pennsylvania CPA Journal , t he Journal of Applied Business Research and the Journal of Business and Economics Research
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