Gunther and Moore (2003) use a sample of 25,514 end-of-year call reports from the US commercial banks for the period 1996-1998, that contains both originally-reported and subsequently-revised financial variables, to study accounting restatements. Their results indicate that the worse a bank’s financial condition, the more likely it is for originally-reported data to understate financial losses. Furthermore, they report that external auditors also prompt upward revisions to provision expenses. The study of Fernandez and Gonzalez (2005) focuses on the role of develop a model with two overall objectives: (1) to investigate the relationship between client performance measures and auditors’ decisions; and (2) develop a classification model to distinguish between firms that should receive a qualified opinion from the ones that should receive an unqualified one.