Griner, E.H., Dugan, M.T. and Klersey, G.G. 1994. SAS 58, Audit Firm Size, And The Incidence Of Uncertainties In Audit Reports: An Empirical Study. Journal of Applied Business Research (JABR). 10, 4 (Oct. 1994), 60–68. DOI:https://doi.org/10.19030/jabr.v10i4.5908.