Authors: Wheeler, Stephen Pany, Kurt Chewning, Eugene.

Citation: Wheeler, Stephen et al., Inter-firm differences in propensities to modify audit opinions for pre-SAS No. 58 accounting principles changes, Accounting horizons , 7(3), 1993, pp. 46-54

Authors: Pany, Kurt Wheeler, Stephen

Citation: Pany, Kurt et Wheeler, Stephen, Materiality: An Inter-Industry Comparison of the Magnitudes and Stabilities of Various Quantitative Measures, Accounting horizons , 3(4), 1989, pp. 71-78