Temporal Changes in Bankruptcy-Related Reporting
Examines whether the tightening of the going-concern professional standards in the United States is associated with the propensity of the Big 8/Big 6 firms modify bankruptcy-related opinions. Auditing Standards Board's SAS 34 and SAS 59; Difference in auditor reporting; Professional standards tightened by SAS 64; Implications for practice and theory.
Carcello, Joseph V., and Dana R. Hermanson. "Temporal Changes in Bankruptcy-Related Reporting." Auditing 14.2 (1995): 133-143.