CUNNINGHAM, L. A. 2007. A Prescription to Retire the Rethoric of «Principles-Based Systems» in Corporate Law, Securities Regulation, and Accounting....
CHEWNING, E. G., Y HIGGS, J. L. 2000. A Meta-Analysis of Materiality Studies. Advances in Accounting 17:65-90.
CHOO, F. 1996. Auditors' Knowledge Content and Judgement Performance: A Cognitive Script Approach. Accounting, Organizations & Society...
FINANCIAL ACCOUNTING STANDARDS ADVISORY COUNCIL (FASAC). 2004. Revisiting the FASB's Conceptual Framework. Disponible en http://72.3.243.42/fasac/...
FINANCIAL ACCOUNTING STANDARS BOARD (FASB). 1976. Accounting for Leases. Statement of Financial Accounting Standard no. 13. Norwalk, CT: FASB.
GILL, F. 2003. Principles-Based Accounting Standards. North Carolina Journal of International Law and Commercial Regulation 28:967-981.
HOLSTRUM, G. L., Y MESSIER, W. F. JR. 1982. A Review and Integration of Empirical Research on Materiality, Auditing: A Journal of Practice...
IMHOFF, E. A., Y THOMAS, J. K. 1988. Economic consequences of accounting standards: The lease disclosure rule change. Journal of Accounting...
INSTITUTO DE CONTABILIDAD Y AUDITORÍA DE CUENTAS (ICAC), 1999. Resolución de 14 de junio de 1999 del Instituto de Contabilidad y Auditoría...
INSTITUTO DE CONTABILIDAD Y AUDITORÍA DE CUENTAS (ICAC) 2002. Informe sobre la situación actual de la contabilidad en España y líneas básicas...
INSTITUTO DE CONTABILIDAD Y AUDITORÍA DE CUENTAS (ICAC) 2008. Consulta 1, aplicación de las NIIF-UE en transacciones cuyo tratamiento contable...
INTERNATIONAL ACCOUNTING STANDARD BOARD (IASB). 2009. Normas Internacionales de Información Financiera. London: IASB.
KARAN, R. 2002. Irreconciliable Legal and Accounting Views of «A True and Fair View»: An Emerging Alternative from Australian Reforms. Journal...
KERSHAW, D. 2005. Evading Enron: Taking Principles Too Seriously In Accounting Regulation. The Modern Law Review 68(4):594-625.
LIBBY, R., Y FREDERICK, D. M. 1990. Experience and the Aability to Explain Audit Findings. Journal of Accounting Research 28(2):348-367.
LIVNE, G., Y MCNICHOLS, M. 2003. An Empirical Investigation of the Trae and Fair Override, Working paper. Disponible en http://papers.ssrn.com/sol3/...
MCGEE, A. 1991. The 'True and Fair View' Debate: A Study in the Legal Regulation of Accounting. The Modern Law Review 54(6):874-888.
MCGREGOR, W. 1996. Accounting for leases: A new approach. Norwalk CT: FASB.