The Effect of SAS No. 59: How Treatment of the Transition Period Influences Results
Investigates whether the issuance of Statement on Auditing Standards Number 59 (SAS No. 59) has affected auditor's going-concern decisions. Brief overview of the SAS Number 59; Samples used on the study; Models of the samples; Results of the study.
Carcello, Joseph V., and Dana R. Hermanson. "The Effect of SAS No. 59: How Treatment of the Transition Period Influences Results." Auditing 16.1 (1997): 114-123.