1. Auditor Risk Assessment: Insights from the Academic Literature;Robert D Allen;Accounting Horizons,2006
2. The PCAOB and the Social Responsibility of the Independent Auditor;Douglas R Carmichael;Accounting Horizons,2004
3. Chairman, PCAOB Before the Subcommittee on Capital Markets, Insurance and Government Sponsored Enterprises;William J Testimony Of;Financial Accounting Standards Board (FASB), 1980. Qualitative Characteristics of Accounting Information. Statement of Financial Accounting Concepts No. 2. Financial Accounting Standards Board,2003
4. Report on 2004 Inspection of KPMG LLP (104-2005-088);_____;Speech by Board Member Daniel L. Goeltzer at The Colorado Society of CPAs 2005 SEC Conference,2004