Koh, Yunsung, Hyunjung Choi, and Sohee Woo. “The Relationship Between An Auditing Firm’s Characteristics And The Incidence Rate Of Its Clients Subject To AAERs”. Journal of Applied Business Research (JABR) 30, no. 5 (August 27, 2014): 1313-1328. Accessed September 3, 2020. https://clutejournals.com/index.php/JABR/article/view/8789.