1. Access Bank Plc (2010).International conference on IFRS Communiqué, Nigeria.
2. Assessing Nigeria's Journey towards IFRS Adoption;Baba;Information Management and Business Review,2013
3. International accounting standards and accounting quality;Barth;Journal of Accounting Research,2008
4. Accounting theory;Belkaoui,2004
5. Aid for the Developing World;Cairns;Accountancy,1990