4William Beaver (1978), Current Trends in Financial Reporting, Journal of Accountancy, January, P44 -52.
5William Beaver ( 1991 ), Problems and Paradoxes in the Financial Reporting of Future Events, Accounting Horizons, December.
6Yuji Ijiri (2003), U. S. Accounting Standards and Their Environment: A Dualistic Study of Their 75 Years of Change, presentation report to ASB of Japan.
7Preamble of Sarbanes - Oxley Act.
8SEC, Study Pursuant to Section 108 (d) of the Sarbanes - Oxley Act of 2002 on the Adoption by the United States Financial Reporting System of a Principles - Based Accounting System, 2003.
9Steven M H Wallman, The future of accounting and diselesure in an evolving world: The need for dramatic change (Accounting horizons, Sept. 1995 ), Pdeh Karlgaard, SEC loves IC, Barueh Lev, Old rules no longer apply ( Forbes, April 7, 1997).
10Andrew Higson (2002), An Exploration of The Financial Reporting Expectations Gap, Working paper of Charles Sturt University.
