Anderson, A., The Globalization GAAP, Management Accounting, 1993, 13, P.52-54.
 Backof, A.G., Thayer, J., Carpenter, T. D., Auditing complex estimates: The presentation format of management's supporting evidence and auditors’ professional, 2013.
 Ball, R., International Financial Reporting Standards (IFRS): Pros and Cons for Investors. Accounting and Business Research, Forthcoming
, Available at SSRN: http://ssrn.com/abstract=929561
 Barth, M., Landsman, W., Lang, M., International Accounting Standards and Accounting Quality. Journal
of Accounting Research, 2009, 46(3), P. 467-498
 Chen, H.; Tang, Q.; Jiang, Y. & Verdi, R.S., The role of international financial reporting standards in accounting quality: evidence from the European Union. Journal of International Financial Management and Accounting, 2010, 21(3), P.3-10.
 Financial Accounting Standards Board (FASB), Response to SEC Study on the Adoption of a Principles-Based Accounting System. Norwalk, CT: FASB, 2004.
 Financial Accounting Standards Board (FASB), Proposed Accounting Standards Update (Revised), Leases (Topic 842), 2013.
 Hackenbrack, K., Nelson. M., Auditors’ incentives and their application of financial accounting standard, The Accounting Review, 1996, 71(1), P.43-59.
 Hermann, D., Tatsuo, I., Thomas, B., The effect of change in Japanese consolidation policy on analyst factor error, Journal of Accounting and public policy, 2007, 26(1), P.39-61.
 Leuz, C., Verrecchia, R.E., The economic consequences of increased disclosure, Journal of Accounting Research, 2000, 38, P.91-124.
 Maham, K., Heydar Pour, F., Aghaei Ghahi, A., The advantages and disadvantages of International Financial Reporting Standards as Iranian accounting standards, Accounting empirical research, 2011, 87(3), P.105-115.
 Nelson, M. W., Behavioral evidence on the effects of Principles-Based and Rules- Based standards, Accounting Horizons, 2003, 17(1), P.91-104.
 Sonola, O., Dina M., Accounting and financial reporting:
2010 Global Outlook, Fitch Ratings Ltd. and its subsidiaries, https://www.fitchratings.com
 Xiaohui Q., Guohua Zh., Measuring the convergence of national accounting standards with international financial reporting standards: The application of fuzzy clustering analysis, The International Journal of Accounting, 2010, 45(3), P.334-335.