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- Joshua Ronen, 2008. "To Fair Value or Not to Fair Value: A Broader Perspective," Abacus, Accounting Foundation, University of Sydney, vol. 44(2), pages 181-208, June.
- Anderson, D & Leftwich, R, 1974. "Securities And Obscurities - Case For Reform Of Law Of Company Accounts," Journal of Accounting Research, Wiley Blackwell, vol. 12(2), pages 330-340.
- Hines, Ruth D., 1988. "Financial accounting: In communicating reality, we construct reality," Accounting, Organizations and Society, Elsevier, vol. 13(3), pages 251-261, April.
- J. J. Staunton, 2008. "Multiple Dimensions of Accounting in the Development of GAAP," Abacus, Accounting Foundation, University of Sydney, vol. 44(1), pages 109-135, March.
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