Guthmann, Harry G., author
Analysis of financial statements
Prentice-Hall, 1962
 Buku Teks
Imam Arifin, author
Analisis pengaruh karakteristik organisasi dan hasil audit terhadap pengungkapan laporan keuangan kementerian/lembaga tahun 2011 = Analysis of influences of organizational characteristics and performance audit of financial statements of ministries agencies in 2011
Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2013
 UI - Skripsi (Membership)
Paton, W.A., author
An introduction to corporate accounting standards
American Accounting Assocition , 1992
 Buku Teks
Johnson, L. Todd
Financial accounting standards board: the fasb cases on recognition and measurement/ L. Todd Johnson and Kimberley R. Petrone
John Wiley & Sons, 1995
 Buku Teks
Statement on accounting theory and theory acceptance committee on concepts and standards for external financial reports
American Accounting Association
American Accounting Association, 1977
 Buku Teks
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