Key points are not available for this paper at this time.
Jane F. Mutchler, William Hopwood, James M. McKeown, The Influence of Contrary Information and Mitigating Factors on Audit Opinion Decisions on Bankrupt Companies, Journal of Accounting Research, Vol. 35, No. 2 (Autumn, 1997), pp. 295-310
Mutchler et al. (Wed,) studied this question.