A Theory of Auditor Resignation Keith Bockus; Frank Gigler Journal of Accounting Research 1998 36(2), 191 Auditing, Auditor resignation, Audit risk, Auditor liability
On the Frequency, Quality, and Informationl Role of Mandatory Financial Reports Frank Gigler; Thomas Hemmer Journal of Accounting Research 1998 36, 117 Frank Gigler, Thomas Hemmer, On the Frequency, Quality, and Informational Role of Mandatory Financial Reports, Journal of Accounting Research, Vol. 36, Studies on Enhancing the Financial Reporting Model (1998), pp. 117-147