  We incorporate time reversal symmetry breaking (TRSB) effects into the theory
of compound nuclear reactions. We show that the only meaningful test of TRSB in
the overlapping resonances regime is through the study of cross-section
correlations. The effect is channel-dependent. In the isolated resonance
regime, we employ $K$-matrix theory to show the impact of TRSB using the fact
that when only one eigen-channel participates in populating and depopulating
the compound resonance.
