Key points are not available for this paper at this time.
Sue McKinley, Kurt Pany, Philip M. J. Reckers, An Examination of the Influence of CPA Firm Type, Size, and MAS Provision on Loan Officer Decisions and Perceptions, Journal of Accounting Research, Vol. 23, No. 2 (Autumn, 1985), pp. 887-896
McKinley et al. (Tue,) studied this question.