مراجعة قوائم وتقارير الشركة المساهمة خارجياً: بين حقٍ مبينٍ وسرابٍ مستحيلٍ

- ابن خلدون، عبد الرحمن. (تاريخ الطباعة غير معروف). المقدمة: كتاب الشعب. طبعة دار الشعب. القاهرة: جمهورية مصر العربية.

- العديم، خالد. بن رشيد. (2022). الحاجة لفهم طبيعة الإنسان وطبيعة الغش والاحتيال كنظام في محاولتنا لكشفهما: وجهة نظر محاسبية، مجلة الديوان العام للمحاسبة.3 (1): 100-130.

- العديم، خالد بن رشيد. (2023أ). أهمية إدراك الاقتصاد لغير الاقتصاديين: المحاسبون كمثال. الاقتصاد. يونيو، صفحة 8. متاح:

https://www.researchgate.net/publication/371790533_ahmyt_adrak_alaqtsad_lghyr_alaqtsadyyn_almhasbwn_kmthal

- العديم، خالد بن رشيد. (2023ب)، التجارة والنظم الاقتصادية البشرية سياقٌ لفهم دور المحاسبة. جاري العمل عليه. جامعة الملك سعود.

- العديم، خالد بن رشيد. (2024). الجذور التاريخية والإسلامية لنظام مسك الدفاتر ذات القيد المزدوج. المجلة الأكاديمية للعلوم الاجتماعية، 2(1): 21-52.

- القاسم، خالد عبد الله، والريس، إبراهيم حماد، والمزيد، أحمد عثمان، محمد، ادريس حامد، والصياح، علي عبد الله. (2009). المدخل إلى الثقافة الإسلامية. دار الوطن للنشر، المملكة العربية السعودية.

- Antle, R., & Nalebuff, B. (1991, January). Conservatism and auditor-client negotiations. Journal of Accounting Research, 29, 31-54.

- Al-Adeem, K. (2015). Sustaining mutual and market interests in the auditor and corporate client relationship. In Refereed Proceeding of the American Accounting Association Mid-Atlantic Region Meeting. April 23–25, 2015. http://aaahq.org/Portals/0/documents/misc/Mid-Atlantic%202015%20Proceedings%20up%20to%20p217.pdf >

- Al-Adeem, K. R. (2017a). A need for theorizing corporation: An accounting perspective. International Journal of Accounting Research, 5(2), 166.

- Al-Adeem, K.R. (2017b). Role of doctoral education in shaping minds and thinking: Reflection on my doctoral education at Case Western Reserve University. International Journal of Critical Accounting. 9, 5-6: 494-513, doi: 10.1504/IJCA.2017.090578

- Al-Adeem, K.R. (2017c). Contributions of gulf Cooperation Council for Accounting and Auditing Organization’s (GCCAAO) attempts unifying accounting practices and standards in enriching accounting thought: Analysis and evaluation, Accounting Thought Journal. 21(2): 533–566.

- Al-Adeem, K. R. (2017d). Significance of announcing auditor switch by corroborations in Saudi Arabia: Analysis of professional and legal requirements. Accounting Thought Journal, 21(issue 2 part 1), 223-262.

- Al-Adeem, K. R. (2019a, March). Book review of: Understanding Mattessich and Ijiri: A Study of Accounting Thought. European Accounting Association, EAA Newsletter. https://mailchi.mp/f9c88eb16bd9/eaa-newsletter-march-2019-2#Have%20you%20read

- Al-Adeem, K. R. (2019b). Who decides what is publishable? Empirical study on the influence of a journal’s editorial board on the observed paradigm shift in US academic accounting research. The North American Accounting Studies, 2(1), 1-21

- Al-Adeem, K. R. (2019c). Critique and an Extension of Nohora García's Understanding Mattessich and Ijiri: A Study of Accounting Thought. International Journal of Accounting and Financial Reporting. 9(4): 420-438.

- Al-Adeem, K. R. (2020). Cultural challenges for countries implementing International Financial Reporting Standards without contributing to their creation. African Journal of Accounting, Auditing and Finance, 7(1), 66-86.

- Al-Adeem, K. R. (2021a). Properly identified imaginary needs, an inaccurately proposed methodology: The case of Rochester School of Accountancy’s positive accounting methodology. Accounting and Management Information Systems 20: 607–45.

- Al-Adeem KR. (2021b). Empirically investigating the presence of positive accounting research as the meta-theory for accounting academics: Further evidence from Saudi Arabia. The Journal of Accounting and Management. 11(3), 24.

- Al-Adeem, K. R. (2022a). Revisiting the role of accounting from ancient to contemporary times: An attempt to evaluate the role of corporate accounting. Strategies in Accounting and Management. 3(4):1-13.

- Al-Adeem, K. R. (2022b). Reconceptualizing the Management–Auditor Relationship by Appling the General Partnership Contract to Challenge Independence. Journal of Accounting, Business and Management (JABM), 29(1), 155-193.

- Al-Adeem, K. R. (2023a). Accounting as a sustainable crafted technology for human exchange activities with nature: A defense of accounting continuity. Frontiers in Environmental Science, 11, 1165247.

- Al-Adeem K. (2023b). Dear investors: I am good at what I am for, accounting says. Austin Journal of Accounting, Auditing, Finance and Management. 3(1), 1-7.

- Al-Adeem, K. R. (2023c). The risk associated with the one-partner audit team scenario: A preliminary study. Jurnal Akuntansi dan Keuangan Indonesia: 20 (1): 102-128. DOI: 10.21002/jaki.2023.06

- Al-Adeem, K. R. (2023d). The dilemma: Push-down accounting and the conceptual framework of financial accounting: A case of contradictions between relevance and reliability. Universal Journal of Accounting and Finance 11 (1), 1–8. doi:10.13189/ujaf.2023.110101.

- Al-Adeem, KR (2023e), Accounting as a sustainable crafted technology for human exchange activities with nature: A defense of accounting continuity. Frontiers in Environmental Science. 11:1165247. doi: 10.3389/fenvs.2023.1165247.

- Al-Adeem, K. R. (2024). The historical and Islamic roots of the double-entry bookkeeping system. Academic Journal for Social Science. 2(1): [Arabic].

- Al­Adeem, K.R., & Fogarty, T.J., (2010), Accounting theory: A neglected topic in academic accounting research. LAP Lambert Academic Publishing AG & Co. KG.

- Alexander, D. and Jermakowicz, E. (2006). A true and fair view of the principles/rules debate. Abacus. 42(2): 132-164.

- Alharbi, A. M. & Al-Adeem, K. R. (2022). A defense on accounting discretion: An empirical inquiry based on users’ Awareness. Financial Markets, Institutions and Risks, 6(3), 26-39. http://doi.org/10.21272/fmir.6(3).26-39.2022.

- Al-Hazzani, M. M., & Al-Adeem, K. (2020). Do Corporations’ Annual Reports Address Shareholders as Proprietors? Evidence from Saudi Arabia. International Journal of Auditing and Accounting Studies, 9(2), 175-192.

- Alhomaid, I. (2009). Accounting Theory. Riyadh, Kingdom of Saudi Arabia: Al Obaikan Library.

- Alshiban, R. F., & Al-Adeem, K. R. (2022). Empirically Investigating the Disclosure of Nonfinancial Information: A Content Study on Corporations Listed in the Saudi Capital Market. Journal of Risk and Financial Management, 15(6), 251.

- American Institute for Certified Public Accountants (AICPA). AS 1001: Responsibilities and Functions of the Independent Auditor. Retrieved: https://pcaobus.org/oversight/standards/auditing-standards/details/AS1001 < last visit 1/1/2024 >

- Aveh, F. K., Awunyo-Vitor, D., & Afriyie, R. O. (2016). Independence, objectivity and integrity compliance by public sector internal auditors in Ghana: evidence from Ashanti Region. International Journal of Critical Accounting, 8(5-6), pp.444-462.

- Bame-Aldred, C. W., & Kida, T. (2007). A comparison of auditor and client initialnegotiation positions and tactics. Accounting, Organizations & Society, 32(6), 497-511.

- Bayou, M. E., Reinstein, A., & Williams, P. F. (2011). To tell the truth: A discussion of issues concerning truth and ethics in accounting. Accounting, Organizations and Society, 36(2), 109-124.

- Bazerman, M.H., Morgan, K., & Loewenstein, G.F. (1997). The impossibility of auditor independence. Sloan Management Review, 38 (4), pp. 89-94.

- Bazerman, M.H., Loewenstein, G, & Moore, D.A. (2002). Why good accountants do bad audits. Harvard Business Review. Retrieved on 27 June 2023 from: https://hbr.org/2002/11/why-good-accountants-do-bad-audits.

- Bazerman, M. H. & Moore, D. A. (2011). Is it time for auditor independence yet? Accounting, Organizations and Society, 36, (4-5), pp.310-312.

- Beaver, W. (2002). Review of the book Accounting Theory: An Information Content Perspective by John A. Christensen & Joel S. Demski, European Accounting Review. 11 (3), 631–633.

- Belkaoui, A. (1989). The Coming Crisis in Accounting, Westport, Connecticut: Quorum Books.

- Belkaoui, A. (1995). The Cultural Shaping of Accounting. Quorum Books, USA.

- Belkaoui, A. R. (2017). The New Context of the Accounting Profession. Available at SSRN: https://ssrn.com/abstract=3037598 or http://dx.doi.org/10.2139/ssrn.3037598.

- Belkaoui, A.R. (2004). Accounting Theory (5th ed.), London: Thomson Learning.

- Benston, G. J. Bromwich, and Wagenhofer, A. (2006). Principles- versus rules-based accounting standards: The FASB’s standard setting strategy. Abacus. 42(2):165-188.

- Berle, A. A. and Means, G. C. (1932). The Modern Corporation and Private Property. New York: Macmillan.

- Brearey, C. H., & Al-Adeem, K. R. (2019). Thinking beyond the black box: Sterling shows accountants the way toward relevance. Journal of Finance and Accountancy, 26, 1-20.

- Berton, L. (1985, January 28). Investors call CPAs to account. The Wall Street Journal (Eastern edition), p. 1

- Brehmer, Thomas. (2013). Sarbanes-Oxley Fails on Auditor Independence. Accounting Today. 01/01/2013. Retrieved on 6 November, 2020 from: https://www.researchgate.net/publication/327835966_An_Analysis_of_the_Relationship_between_Audit_Fees_and_Non-audit_Fees_thlyl_allaqt_byn_atab_almrajt_watab_alkhdmat_alastsharyt_alakhry.

- Briloff, A. J. (1966). Old myths and new realities in accountancy. The Accounting Review, 41(3), 484-495.

- Briloff, A. J. (1981). The Truth About Corporate Accounting. Harpercollins Chatfield, M. (1977). A History of Accounting Thought (Revised ed.), R.E. Krieger Pub. Co, Huntington, New York, USA.

- Chambers, R. J. and Wolnizer, P. W. (1991). A true and fair view of position and results: the historical background. Accounting Business and Financial History. 1 (2): 197-213.

- Chabrak, N. (2013). The shareholder value mythology and the market. Law Finance Markets Rev. 2014; 8: 27-38.50.,

- Chhaochharia, V., Otto, C. A., & Vig, V. (2011). The Unintended Effects of the Sarbanes—Oxley Act. Journal of Institutional and Theoretical Economics (JITE)/Zeitschrift für die gesamte Staatswissenschaft, March. 149-164.

- Coetsee, D. (2010). The role of accounting theory in the development of accounting principles. Meditari Accountancy Research. 8(1), 1-16.

- Conway, R. A. (2020). The Truth about Public Accounting: Understanding and Managing the Risks the Auditors Bring to the Audit. Independently published.

- Cowan, T. K. (1965). Are truth and fairness generally acceptable? The Accounting Review, 40(4), 788.

- Craig, Jr., J.L. and Morris, T.W. (2000). What it Will Mean to be a CPA. The CPA Journal, August, 34-41.

- Davis, G, F. (2009). Managed by The Markets: How Finance Re-Shaped America. Oxford: Oxford University Press.

- DeFond, M. L., Wong, T. J. and Li, S. (2000). The impact of improved auditor independence on audit market concentration in China. Journal of Accounting and Economics. 28: 269-305.

- DeFond, M. L., & Francis, J. R. (2005). Audit research after Sarbanes‐Oxley. Auditing: A Journal of Practice & Theory, 24 suplemment, 5-30.

- Devine, C. T. (1999). Carl Thomas Devine: Essays in Accounting Theory: A capstone. Harvey Hendrickson (Eds.). New York, N. Y.: Garland Publishing Inc.

- DeZoort, F. T., & Taylor, M. H. (2015). Commentary- public interest view of auditor independence: Moving toward auditor reliability when considering and promoting audit quality. Accounting and the Public Interest, 15(1), pp.53-63.

- DeZoort, F. T., Holt, T., & Taylor, M. H. (2012). A test of the auditor reliability framework using lenders’ judgments. Accounting, Organizations and Society, 37(8), pp.519-533.

- Elkhashen, EM & Ntim, CG (2018). Accounting and Philosophy: The Construction of Social Reality Framework. Journal of Accounting and Taxation, 10(3), 29-36,

- Fogarty, T. J. (2010, August). Advertising and the death of accounting professionalism at the turnoff the 21st. Fifteenth Ethics and Professionalism Conference, San Francisco,

- Fogarty, T. J. 2011. The social construction of research advice: The American Accounting Association plays Miss Lonelyhearts. Accounting and the Public Interest 11 (1): 32–51.

- Fogarty, T. & G. Jonas. 2010. The hand that rocks the cradle: Disciplinary socialization at the American Accounting Association’s Doctoral Consortium. Critical Perspectives on Accounting 21 (4): 303–317.

- Fogarty, T. J., & G. A. Jonas. 2013. Author characteristics for major accounting journals: Differences among similarities 1989–2009. Issues in Accounting Education 28 (4), 731–757.

- Fogarty, T. J. & C. Liao. 2009 Blessed are the gatekeepers: A longitudinal study of the editorial boards of The Accounting Review. Issues in Accounting Education 24 (3): 299–318.

- Fogarty, T. J. & Zimmerman, A. (2019). Few are called, fewer are chosen: Elite reproduction in US academic accounting. Critical Perspectives on Accounting, 60, 1-17.

- Gaffikin, M.J.R. (1987). The methodology of early accounting theorists. Abacus. vol. 23. no. 1: 17–29.

- Gambling, T. (1974). Societal Accounting. Crows Nest, Australia: Allen and Unwin.

- García, N. (2017), Understanding Mattessich and Ijiri: A study of Accounting Thought. Emerald Publishing.

- Carey, J. L. (1946). Professional Ethics of Public Accounting. New York, N. Y. American Institute of Accountants

- Gibbins, M., McCracken, S., & Salterio, S. E. (2010). The auditor’s strategy selection fornegotiation with management: Flexibility of initial accounting position andnature of the relationship. Accounting, Organizations & Society, 35(6), 579-595.

- Gibbins, M., Salterio, S., & Webb, S. (2001). Evidence About auditor–client management negotiation concerning client’s financial reporting. Journal of Accounting Research, 39(3), 535-563.

- Green, D. A. (2008). Whither and whether auditor independence. Gonzaga Law Review, 44 (3), pp. 365-410.

- Hays, K. (2002). Jurors Hear Andersen Shredding Extolled. Knight Ridder Tribune Business News. Washington: May 21, 1.

- Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons, 13 (4), 365-383.

- Heck, J., and B. Jensen. 2007. An analysis of the evolution of research contributions by The Accounting Review, 1926-–005. Accounting Historians Journal 34 (2): 109–142.

- Hines, R. D. (1988). Financial accounting: in communicating reality, we construct reality. Accounting, Organizations and Society, 13(3), 251-261.

- Hines, R. D. (1991). The FASB's conceptual framework, financial accounting and the maintenance of the social world. Accounting, Organizations and Society, 16(4), 313-331.

- Hinings, C.R., Brown, J.L. and Greenwood, R. (1991). Changes in an Autonomous Professional Organization. Journal of Management Studies, 28, (4), 375-393.

- Horngren, C.T. (1981). Uses and limitations of a conceptual framework, Journal of Accountancy. 151 )4(, 86.

- Houghton, K. A. (1987). True and fair view: An empirical study of connotative meaning. Accounting, Organizations and Society, 12(2), 143-152.

- Ijiri, Y. (1967). The Foundations of Accounting Measurement: A Mathematical, Economic, and Behavioral. Prentic-Hall Inc, Englewood, NJ.

- International Accounting Standards Board (IASB). (2008) International accounting standard 23 “borrowing costs.” http://eifrs.ifrs.org/eifrs/bnstandards/en/IAS23.pdf (Last Accessed 1/12/2019; permission is required)

- International Accounting Standards Board (IASB). (2013) International accounting standard IAS 1 (presentation of financial statements). http://eifrs.ifrs.org/eifrs/bnstandards/en/IAS1.pdf (last Accessed 1/12/2019; permission is required)

- Kelley, A. C. (1951). Can corporate incomes be scientifically ascertained? The Accounting Review, 26(3), 289–298

- King, T.A. (2006). More Than A Numbers Game: A Brief History of Accounting, John Wiley & Sons.

- Kirk, N. (2006). Perceptions of the true and fair view concept: An empirical investigation. Abacus, 42(2), 205-235.

- Kleinman, G., & Palmon, D. (2000). A negotiation-oriented model of auditor-client relationships. Group Decision & Negotiation, 9(1), 17-45

- Kleinman, G., & Palmon, D. (2001). Understanding Auditor-Client Relationships: A Multi-Faceted Analysis. Princeton: NJ: Markus Wiener Publishers.

- Kleinman, G., Anandarajan, A., & Palmon, D. (2012). Who's to judge: Understanding issues of auditor independence versus judicial independence. Accounting, Economics and Law: A Convivium. 2(1), 1-50.

- Lee, T. (1995). Shaping the US academic accounting research profession: The American Accounting Association and the social construction of a professional elite. Critical Perspectives on Accounting 6 (3): 241–261.

- Lee, P., J. Guthrie, and R. Gray. (1998). Accounting and management research: Passwords from the gatekeepers. Accounting, Auditing & Accountability Journal 11 (4): 371–406.

- Lee, T. (1997). The editorial gatekeepers of the accounting academy. Accounting, Auditing & Accountability Journal 10 (1): 11–30.

- Lee, T. (1999). Anatomy of a professional elite: the executive committee of the American Accounting Association 1916–1996. Critical Perspectives on Accounting 10 (2): 247–264.

- Lee, T. A. (2001). Sustaining a habitus. In Advances in Accountability: Regulation, Research, Gender and Justice, 8: 177-194.

- Lee, T. A. (2006a). The FASB and accounting for economic reality. Accounting and the Public Interest, 6(1), 1-21.

- Lee, T. A. (2006b). Reply to Contemprory—Cunning Plans, Spinners, and Ideologues: Blackadder and Baldrick Try Accounting for Economic Reality. Accounting and the Public Interest, 6(1), 45-50.

- Lee, T.A. (2009a). Financial accounting theory. In J.R. Edwards, & S.P. Walker (Eds.), The Routledge Companion to Accounting Theory. (pp. 139–161). Routledge Taylor & Francis Group.

- Lee, T. A. (2009b). The ontology and epistemology of social reality in accounting according to Mattessich. Accounting and the Public Interest, 9(1), 65-72.

- Lee, T., and P. Williams. (1999). Accounting from the inside: Legitimating the accounting academic elite. Critical Perspectives on Accounting 10 (6): 867–895.

- Livne, Gilad. (2013). Threats to auditor independence and possible remedies. Q-Finance: pp.1-13.

- Loewenstein, G., Moore, D.A, & Bazerman, M.H. (2002). Enron failures show U.S. auditing system is in dire need of big change. Pittsburgh Post-Gazette, January 15, p. 11–C.

- Macintosh, N. B. (2006). COMMENTARY—Accounting—Truth, Lies, or “Bullshit”? A Philosophical Investigation. Accounting and the public Interest, 6(1), 22-36.

- Macintosh, N. B. (2006). Commentary: The FASB and accounting for economic reality: Accounting–Truth, Lies, or “Bullshit”: A philosophical investigation. Accounting and the Public Interest, 6(2006), 22-36.

- Macintosh, N. B., T. Shearer, D. B. Thornton, and M. Welker. (2000). Accounting as simulacrum and hyperreality: Perspectives on income and capital. Accounting, Organizations and Society 25(1): 13– 50

- MacNeal, K. (1939). Truth in Accounting. University of Pennsylvania Press.

- Mano, R. M., Mouritsen, M. and Pace, R. (2006). “Principles -based accounting.” The CPA Journal. Feb. 76 (2): 60-63.

- Mattessich, R. V. (2009). FASB and social reality—An alternate realist view. Accounting and the Public Interest, 9(1), 39-64.

- Mattessich, R. (2013). Reality and Accounting: Ontological Explorations in the Economic and Social Sciences. /new. Routledge., York, NY.

- Mautz, R. K. (1988). Public accounting: which kind of professionalism. Accounting Horizons. Sep 2 (3), 121.

- Mautz, R. K., & Sharaf, H. (1961/2006). The Philosophy of Auditing. Sarasota, FL: American Accounting Association.

- McKenna, F. (2013). Five auditor independence issues PCAOB SAG not yet addressed. Re: The Auditors. 28 June 2023 Retrieved from: http://retheauditors.com/2013/11/11/five-auditor-independence-issues-pcaob-sag-not-yet-addressing/.

- McKernan, J. F., & Kosmala, K. (2007). Doing the truth: religion–deconstruction–justice, and accounting. Accounting, Auditing & Accountability Journal.20 (5), 729-746.

- Menon, K. & Williams, D. (2001). Long-term Trends in Audit Fees. Auditing: A Journal of Practice & Theory, 20, (1), 115.

- Mouck, T. (2004). Institutional reality, financial reporting and the rules of the game. Accounting, Organizations and Society, 29(5-6), 525-541.

- Murnighan, J. K., & Bazerman, M. H. (1990). A perspective on negotiation research in accounting and auditing. The Accounting Review, 65(3), pp.642-657.

- Nahapiet, J. (1988). The rhetoric and reality of an accounting change: A study of resource allocation. Accounting, Organizations and Society, 13(4), 333-358.

- Nelson, M.W., Elliott, J.A. & Tarpley, R.L. (2002). Evidence from Auditors about Managers’ and Auditors’ Earning Management Decisions. The Accounting Review, 77, supplement, 175-202.

- Nouri, H., & Lombardi, D. (2009). Auditors' independence: An analysis of Montgomery's auditing textbooks in the 20th century. Accounting Historians Journal, 36(1), pp. 81-112.

- Nurnberg, H. (2015). Changing perceptions of US standard setters concerning the basic objectives of corporate financial reporting. Accounting Historians Journal. 42 )1(و 61-83.

- O'Connor, S. M., (2002), The inevitability of Enron and the impossibility of 'auditor independence' under the current audit system (March 1). Available at SSRN: https://ssrn.com/abstract=303181

- O'neil, C. (2017). Weapons of Math Destruction: How Big Data Increases Inequality and Threatens Democracy. Crown.

- Parker, R. H., Wolnizer, P. W., & Nobes, C. (Eds.). (1996). Readings in True and Fair. Taylor & Francis.

- Popper, K. R. (2020). The Open Society and Its Enemies (Vol. 115). Princeton University Press.

- Previts, G.J. (1992). Financial Reporting in an Investor Fund Economy: Regulation and Report to Portfolio Investors. Research in Accounting Regulation, 6, 201-210.

- Reiter, S. A., & Williams, P. F. (2004). The philosophy and rhetoric of auditor independence concepts. Business Ethics Quarterly, 14(3), pp. 355-376.

- Ronen, J. (2006). A proposed corporate governance reform: Financial statements insurance. Journal of Engineering and Technology Management, 23(1-2), pp.130-146.

- Ronen, J. (2010). Corporate audits and how to fix them. Journal of Economic Perspectives, 24(2), pp.189-210.

- Ronen, J., & Sagat, K. A. (2007). The public auditor as an explicit insurer of client restatements: A proposal to promote market efficiency. Journal of Accounting, Auditing & Finance, 22(3), pp.511-526.

- Rudkin, K. (2007). Accounting as myth maker. Australasian Accounting, Business and Finance Journal, 1(2), 13.

- Sanchez, M. H, Agoglis, C. P. and Hatfield, R. C. (2007). The effect of auditors' use of reciprocity-based strategy on auditor –client negotiations. The Accounting Review. 83(1): 241263.

- Sahnoun, M. H., & Zarai, M. A. (2011). Auditor-auditee negotiation: Effects of auditor independence and expertise in Tunisian context. International Journal of Critical Accounting, 3(1), 91-106.

- Shockley, R.A. (1981). Perceptions of auditors’ independence: An empirical analysis. The Accounting Review, LVI, (4), pp.785-800.

- Sikka, P., & Stittle, J. (2019). Debunking the myth of shareholder ownership of companies: Some implications for corporate governance and financial reporting. Critical Perspectives on Accounting, 63, 1-14.

- Squires, S. E., Smith, C. J., McDougall, L and Yeack, W. R. (2003). Inside Arthur Anderson: Shifting Values, Unexpected Consequences. New York, NY: Prentice Hall, Financial Times.

- Statement on Accounting Theory and Theory Acceptance (SATTA). (1977). American Accounting Association Committee on Concepts and Standards for Externals Financial Reports. Sarasota, FL: American Accounting Association.

- Sterling, R. R. (1988). Confessions of a failed empiricist. Advances in Accounting, 6(1), 3-35. ‏

- Taylor, M. H., DeZoort, F. T., Munn, E., & Thomas, M. W. (2003). A proposed framework emphasizing auditor reliability over auditor independence. Accounting Horizons, 17(3), pp.257-266.

- Tagesson, T., & Eriksson, O. (2011). What do auditors do? Obviously they do not scrutinise the accounting and reporting. Financial Accountability & Management, 27(3), 272-285.

- Torriero, E.A. 2002b. Former lead partner testifies to close ties between Andersen, Enron. Knight Ridder Tribune Business News. Washington: May (14), 1.

- The CPA Managing Partner Report. (2004). Expect to Pay More to Recruit, Retain, March. 20, (3):5-7

- Thompson, G. (1991). Is accounting rhetorical? Methodology, Luca Pacioli and printing. Accounting, Organizations and Society, 16(5-6), 572-599.

- Tinker, T. (1985) Paper Prophets: A Social Critique of Accounting, Praeger Pub Text, Santa Barbara, CA.

- Tinker, A.M., Merino, B.D., &. Neimark, M.D. (1982). The normative origins of positive theories: ideology and accounting thought. Accounting, Organizations and Society, 7, (2), pp.167-200.

- Tinker, T., and T. Puxty. 1995. Policing Accounting Knowledge: The Market for Excuses Affair, Markus Weiner Publishers, Princeton, NY.

- Tinker, A., & Sy, A. (2017). Politicisation of the professions. International Journal of Economics and Accounting, 8(1), pp.61-66.

- Turnbull, S. (2006). How can auditors lie about being independent? Keeping Good Companies, 58(10), p. 584.

- Tuttle, B., and J. Dillard. 2007. Beyond competition: Institutional isomorphism in the U.S. accounting research. Accounting Horizons 21 (4): 387–409.

- Vakkur, N. V., McAfee, R. P., & Kipperman, F. (2010). The unintended effects of the Sarbanes–Oxley Act of 2002. Research in Accounting Regulation, 22 (1), 18-28.

- Wang, K. J., & Tuttle, B. M. (2009). The impact of auditor rotation on auditor–client negotiation. Accounting, Organizations & Society, 34(2), 222-243.

- Watts, R. L., & Zimmerman, J. L. (1979). The demand for and supply of accounting theories: The market for excuses. The Accounting Review, 54 (2), 273-305.

- Watts, R. L. and Zimmerman, J. L. (1986). Positive Accounting Theory. New Jersey: Printice-Hall.

- West, B.P. (2003). Professionalism and Accounting Rules. New York, NY: Routledge.

- Windmöller, R. (2000). The auditor market and auditor independence. European Accounting Review, 9(4), 639-642.

- White, G. I., Sondhi, A.A. & Fried, D. (2003) The Analysis and the Use of Financial Statements (3rd edition), Hoboken, NJ: John Wiley & Sons, Inc.

- Williams, P. F. (2001). Who gets to speak and what must they say? A commentary on the Briloff affair. Critical Perspectives on Accounting 12 (2): 213–219.

- Williams, S. J. (2003). Assets in accounting: reality lost. Accounting Historians Journal, 30(2), 133-174.

- Williams, P. F. (2006). COMMENTARY—Accounting for Economic Reality: Whose Reality, Which Justice? Accounting and the public interest, 6(1), 37-44.

- Williams, P. F. (2017). Jumping on the wrong bus: Reflections on a long, strange journey. Critical Perspectives on Accounting, 49, 76-85.

- Williams, P.F. & Ravenscroft, S.P. (2015). Rethinking decision usefulness. Contemporary Accounting Research. 32 (2), 763-788.

- Xu, Y., & Wang, K. J. (2004, August). Whither the public accounting as a profession: Auditor independence and non-audit services. Paper presented at the 10th World Congress and the AAA annual meeting both in August.

- Young, J. J. (2006). Making up users. Accounting, Organizations and Society. 31(6), 579-600.