1. The Commission on Auditor's Responsibilities, Report, Conclusions, and Recommendations (New York: American Institute of Certified Public Accountants, 1978), pp. 42–43.
2. Simon, op. cit., pp. 405–406. Informal discussions of this subject by members of the business community are described and analyzed in Silk Leonard, Vogel David, Ethics and Profits: The Crisis of Confidence in American Business (New York: Simon and Schuster, 1976), pp. 133–159.
3. Report of the Securities and Exchange Commission on Questionable and Illegal Corporate Practices (submitted to the Senate Banking, Housing and Urban Affairs Committee, 12 May 1976), pp. 9–10.