1. Alexander, D., & Jermakowicz, E. (2006). True and fair view of the principles/rules debate. Abacus, 42, 132–164.
2. Anderson, H. (1996). A different solution to the auditors’ liability dilemma. Bond Law Review, 8, Article 4.
3. Arens, A., Elder, R., & Beasley, M. (2002). Auditing and Assurance Services (9th ed.). New Jersey: Prentice‐Hall.
4. Baker, C. R., Bedard, J., & Hauret, C. P. (2014). The regulation of statutory auditing: An institutional theory approach. Managerial Auditing Journal, 29, 371–394.
5. Bauer, R., & Fenn, D. H., Jr. (1972). The corporate social audit. New York: Russell Sage.