دیانتی دیلمی، زهرا؛ شاهینی، مهلا (1392). غفلت از تئوری حسابداری: مقایسهی تطبیقی مقالات حسابداری در مجلات معتبر داخل و خارج، مطالعات تجربی حسابداری مالی، سال 11، شمارهی 38، صص: 141 – 119.
مجتهدزاده، ویدا؛ اثنیعشری، حمیده (1390). چارچوب نظری حسابداری: دیدگاه اطلاعات، پژوهش حسابداری، شمارهی 1، صص: 57 – 37.
مجتهدزاده، ویدا؛ علوی طبری، سیدحسین؛ قاسمی، زهرا (1387). حسابداری مازاد تمیز: رابطهی ارزشی سود و ارزش دفتری، بررسیهای حسابداری و حسابرسی، دورهی 15، شمارهی 51، صص: 68 – 57.
وکیلیفرد، حمیدرضا؛ علیاکبری، مونا (1388). تأثیر بهکارگیری استانداردهای حسابداری بر کیفیت گزارشگری مالی شرکتهای پذیرفته شده در بورس اوراق بهادار تهران، سال 2، شمارهی 3، صص: 87 – 77.
American Accounting Association (AAA). 1936. A tentative statement of accounting principles underlying corporate reports. The Accounting Review 11 (20): 187–191.
American Accounting Association (AAA). 1966. A Statement of Basic Accounting Theory. Evanston, IL: American Accounting Association.
American Institute of Accountants (AIA). 1931. Resume of Special Report of the Accounting Procedures Committee of the American Institute of Accountants. Manuscript File. New York, NY: AICPA.
American Institute of Accountants (AIA). 1934. Audits of Corporate Accounts: Correspondence between the Special Committee on Co-Operation with Stock Exchanges of the American Institute of Accountants and the Committee on Stock List of the New York Stock Exchange. New York, NY: American Institute of Accountants.
American Institute of Certified Public Accountants (AICPA). 1973. Objectives of Financial Statements: Report of the Study Group on the Objectives of Financial Statements. Trueblood Report. New York, NY: American Institute of Certified Public Accountants Study Group on the Objectives of Financial Statements.
Biondi, Y. 2013. Accounting, economics, and the law of the enterprise entity: A. C. Littleton and the German-American connection. In Accounting and Business Economics: Insights from National Traditions, edited by Biondi, Y., and S. Zambon, 363–386. London, U.K.: Routledge.
Braeman, J. 1966. The German influence on American education: A review essay. Journal of Higher Education 37 (2): 101–103.
Carey, J. L. 1969. The Rise of the Accounting Profession: From Technician to Professional 1896–1936. New York, NY: American Institute of Certified Public Accountants.
Deegan, C., and J. Unerman. 2006. Financial Accounting Theory. London, U.K.: McGraw-Hill Education.
Douglas, W., and G. Bates. 1933. The Federal Securities Act of 1933. Yale Law Journal 43 (2): 171–217.
Evans, L. 2005. Accounting history in the German language arena. Accounting Business and Financial History 15 (3): 229–233.
Financial Accounting Standards Board (FASB). 1974. Consideration of the Report of the Study Group on the Objectives of Financial Statements. Stamford, CT: Financial Accounting Standards Board.
Financial Accounting Standards Board (FASB). 1976a. Tentative Conclusions on Objectives of Financial Statements of Business Enterprises. Stamford, CT: Financial Accounting Standards Board.
Financial Accounting Standards Board (FASB). 1976b. Elements of Financial Statements and Their Measurement. Stamford, CT: Financial Accounting Standards Board.
Financial Accounting Standards Board (FASB). 1980. Qualitative Characteristics of Accounting Information. Concepts Statement No. 2. Stamford, CT: Financial Accounting Standards Board.
Financial Accounting Standards Board (FASB). 1985. Statement of Financial Accounting Concepts No. 6, Elements of Financial Statements: A Replacement of FASB Concepts Statement No. 3 (Incorporating an Amendment of FASB Concepts Statement No. 2). Norwalk, CT: Financial Accounting Standards Board.
Hatfield, H. R. 1909. Modern Accounting: Its Principles and Some of Its Problems. New York, NY: Appleton.
Heier, J. R. 2006. America’s railroad depreciation debate, 1907 to 1913: A study of divergence in early 20th century accounting standards. Accounting Historians Journal 33 (1): 89–124.
Hines, R. D. 1988. Financial accounting: In communicating reality, we construct reality. Accounting, Organizations and Society 13 (3): 251–261.
Hommel, M., and S. Schmitz. 2013. Insights on German accounting theory. In Accounting and Business Economics: Insights from National Traditions, edited by Biondi, Y., and S. Zambon, 331–361. London, U.K.: Routledge.
Kieso, D. E., J. J. Weygandt, and T. D. Warfield. 2013. Intermediate Accounting. 13th edition. New York, NY: John Wiley & Sons.
Kuhn, T. A. 1970. The Structure of Scientific Revolutions. 2nd edition. Chicago, IL: University of Chicago Press.
Littleton, A. C. 1929. Price and value in accounting. The Accounting Review 4: 149–159.
Mattessich, R., and H. Kupper. 2003. Accounting research in the German language area—First half of the 20th century. Review of Accounting and Finance 2 (3): 106–137.
Moonitz, M. 1961. The Basic Postulates of Accounting. Accounting Research Study No. 1. New York, NY: American Institute of Certified Public Accountants.
Napier, C. 2013. Accounting and the absence of a business economics tradition in the United Kingdom. In Accounting and Business Economics: Insights from National Traditions, edited by Biondi, Y., and S. Zambon, 273–305. London, U.K.: Routledge.
Parrish, M. E. 1970. Securities Regulation and the New Deal. New Haven, CT: Yale University Press.
Paton, W. A. 1922. Accounting Theory: With Special Reference to the Corporate Enterprise. New York, NY: The Ronald Press Company.
Paton, W. A., and A. C. Littleton. 1940. An Introduction to Corporate Accounting Standards. Urbana, IL: American Accounting Association.
Previts, G. J., and B. D. Merino. 1998. A History of Accountancy in the United States: The Cultural Significance of Accounting. Columbus, OH: Ohio State University Press.
Richard, J. 2005. The concept of fair value in French and German accounting regulations from 1673 to 1914 and its consequences for the interpretation of the stages of development of capitalist accounting. Critical Perspectives on Accounting 16 (6): 825–850.
Sanders, T., H. R. Hatfield, and U. Moore. 1938. A Statement of Accounting Principles. New York, NY: American Institute of Accountants.
Schmalenbach, E. 1919. Grundlagen der dynamischen Bilanztheorie. (Foundations of dynamic accounting). Zeitschrift fu¨r handelswissenschaftliche. Forschung 13: 1–101.
Securities and Exchange Commission (SEC). 2003. 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. Washington, DC: United States Securities and Exchange Commission.
Sprague, C. 1880. The algebra of accounts. Book-Keeper (July 20): 2–4.
Sprague, C. 1908. The Philosophy of Accounts. New York, NY: Sprague.
Sprouse, R. T., and M. Moonitz. 1962. A Tentative Set of Broad Accounting Principles for Business Enterprises. Accounting Research Study No. 3. New York, NY: American Institute of Certified Public Accountants.
Walton, S. 1909. Earnings and income. Journal of Accountancy 9 (2): 452–469.
Zeff, S. A. 1984. Some junctures in the evolution of the process of establishing accounting principles in the U.S.A.: 1917–1972. The Accounting Review 59 (3): 447–468.
Zeff, S. A. 1999. The evolution of the conceptual framework for business enterprises in the United States. Accounting Historians Journal 26 (2): 89–131.