and Campbell 1989), the valuation of client account balances (Tubbs et al. 1990; Messier 1992), and the formation of going-concern judgments (Messier 1992; Asare 1992; Arnold and Sulton 1995).
and Campbell 1989), the valuation of client accountbalances (Tubbs et al. 1990; Messier1992), and the formation of going-concern judgments(Messier 1992; Asare 1992; Arnold andSulton 1995).