1. Antle, R.L. (1981): Moral Hazard and Auditor Contracts: An Approach to Auditors’ Legal Liability and Independence, Ph.D. Diss., Stanford University
2. Antle, R.L. (1982): The Auditor as an Economic Agent, Journal of Accounting Research 20, 503–527
3. Arrow, K.J. (1985): The Economics of Agency, in: Pratt, J.W.; Zeckhauser, R.J. (eds.): Principals and Agents: The Structure of Business, Boston, Mass., 37–51 (almost identical with Agency and the Market, in: Arrow, K.J.; Intriligator, M.D. (eds.): Handbook of Mathematical Economics, Vol. III, Amsterdam 1986, 1183–1195 )
4. ASOBAC (1972): Committee on Basic Auditing Concepts, A Statement of Basic Auditing Concepts, Accounting Review 47, Supplement, 15–74
5. Bailey Jr., A.D. (1981): Statistical Auditing: Review, Concepts, and Problems, New York, London, Sydney etc.