1. American Institute of Certified Public Accountants (1988). Statement on Auditing Standards No. 59: the auditor’s consideration of an entity’s ability to continue as a going concern. New York: AICPA
2. Anderson, B. H., & Kida, T. (1993). An examination of the strategies employed by auditors to test inherited hypotheses. Working paper, Boston University
3. Auditor attendance to negative and positive information: The effect of experience-related differences;Anderson;Behavioral Research in Accounting,1994
4. The auditor’s going concern decision: a review and implications for future research;Asare;Journal of Accounting Literature,1990
5. The auditor’s going concern opinion decision: Interaction of task variables and the sequential processing of evidence;Asare;The Accounting Review,1992