Michael S. Luehlfing, Paul A. Copley and Randolph A. Shockley. "An examination of the relationship between audit-related risks and the second partner review" Journal of Accounting, Auditing & Finance Vol. 10 Iss. 1 (1995) p. 43 - 50
Available at: http://works.bepress.com/michael-luehlfing/13/