1. American Institute of Certified Public Accountants. Code of Professional Conduct. Rule 102—Integrity and Objectivity, as adopted 12 January 1988. New York: AICPA; 2002a.
2. American Institute of Certified Public Accountants. Statement on Auditing Standards No. 99: Consideration of Fraud in a Financial Statement Audit. New York: AICPA; 2002b.
3. Rational choice theory—resisting colonization;Archer,2000
4. The future of behavioral economic analysis of law;Arlen;Vanderbilt Law Review,1998
5. Evaluation of competing hypotheses in auditing;Asare;Auditing: A Journal of Practice and Theory,1997