以下为句子列表：
英文: While prior analytical research demonstrated that audit efforts increase with the size of damage award, however, this paper reaches an opposite linkage under certain conditions.
中文: 本文系以分析性研究的方式检视决定其筛选作业与查核努力水平之会计师，应如何从事最适的筛选投资与查核努力水平。
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