6Bratten, B., R. Jennings, and C. Schwab, fhe effect of using a lattice model to estimate reported option values. \Vorking paper,University of Kentucky ,20i I.
7Dickey,J., M. King, and K. Shih. Subprime-related securities litigation: Where do we go from here? Insights: The Corporate Securitiesanti Law Advisor,2008.
8Grifflth,E. E., J. S. Hammersley, and K. Kadous. Auditing complex estimates: Understanding the process used and problemsencountered. Working paper, University of Georgia. 2007.
9lntemationalAuditing and Assurance Standards Board (lAASB). Special Considerations in Auditing Financial Instruments.International Auditing Practice Note (IAPN ) 1000. December. 2011.
10Vande Poel, K., S. Maijoor, and A. Vanstraelen. IFRS goodwill impairment test and earnings management: the influence of auditquality and the institutional environment. Working paper, Universiteit Antwerpen. 2009.