1. Alderman, C.W. (1977), “The role of uncertainty qualifications: evidence to support the tentative conclusions of the Cohen commission”,Journal of Accountancy, November, pp. 97‐100.
2. INFORMATION CONTENT OF QUALIFIED AUDIT OPINIONS FOR OVER-THE-COUNTER FIRMS
3. Effects of Audit Report Wording Changes on the Perceived Message
4. Bailey, W.T. (1981), “The effects of audit reports on chartered financial analysts' perceptions of the sources of financial‐statement and audit‐report messages”,Accounting Review, Vol. 56 No. 4, pp. 882‐96.
5. Audit Qualifications and Share Prices