Gaber, Mohamed, Samy Garas, and Edward J. Lusk. “Audit Risk Calibration: Extending the Non-GAAP SEC-Filter”. International Journal of Research in Business and Social Science (2147- 4478) 9, no. 4 (July 4, 2020): 182–195. Accessed October 26, 2021. http://ssbfnet.com/ojs/index.php/ijrbs/article/view/742.