1. Accountancy and society: a covenant desecrated;Briloff;Critical Perspectives on Accounting,1990
2. European Commission Brussels, COM (2011) 779/3 2011/0359 (COD) 2011 Proposal for a regulation of the european parliament and of the council on specific requirements regarding statutory audit of public-interest entities
3. Financial Accounting Standards Board (FASB) 2010 Concepts Statement No. 8 http://www.fasb.org/jsp/FASB/Page/PreCodSectionPage&cid=1176156317989