Griner, E. H., M. T. Dugan, and G. G. Klersey. “SAS 58, Audit Firm Size, And The Incidence Of Uncertainties In Audit Reports: An Empirical Study”. Journal of Applied Business Research (JABR), vol. 10, no. 4, Oct. 1994, pp. 60-68, doi:10.19030/jabr.v10i4.5908.