1. Alexander, R., Blay, A., & Hurtt, R. (2006). An examination of convergent validity between in-lab and out-of-lab internet-based experimental accounting research. Behavioral Research in Accounting, 18, 207–217.
2. American Institute of Certified Public Accountants (AICPA). (2002). Statement on Auditing Standards (SAS) No. 99: Consideration of fraud in a financial statement audit. New York, NY: AICPA.
3. American Institute of Certified Public Accountants (AICPA). (2006). Statement on Auditing Standards (SAS) No. 107: Audit risk and materiality in conducting an audit. New York, NY: AICPA.
4. Association of Certified Fraud Examiners (ACFE). (2010). 2010 Report to the nations on occupational fraud and abuse. Austin, TX: ACFE.
5. Brennan, N., & Kelly, J. (2007). A study of whistleblowing among trainee auditors. The British Accounting Review, 39(1), 61–87.