1. E. I. Altman , ‘Accounting Implications of Failure Prediction Models’ , Journal of Accounting, Auditing and Finance, Fall 1982 .
2. Separate sample logistic discrimination
3. M. Bamber, L. Bamber, and M. Schoderbek , ‘Audit Structure and Other Determinants of Audit Report Lag: An Empirical Analysis’ , Auditing: A Journal of Practice and Theory, Spring 1993 .
4. A. D. Blay, and M. A. Geiger , ‘Market Expectations for First-Time Going-Concern Recipients’ , Journal of Accounting, Auditing and Finance, Summer 2001 .