2Carey. The rise of accounting profession[M]. NewYork, 1969.
3Chatfield. A history of accounting thought[M]. Krieger Publishing Company, 1977.
4Claire. Evolution of corporate reports[J]. Journal of Accountancy, 1945, (79).
5Hawkins. The development of modern financial reporting practices among American manufacturing corporation[J]. Business History Review, 1963, (37).
6Previts, Merino. A history of accounting in America-An historical interpretation of the cultural significance of accounting[M]. John Wiley and Son, Inc. 1979.
7Watts, Zimmerman. Agency problems, auditing, and the theory of the firm: Some evidence[J]. Journal of Law and Economics(XXVI), 1983.
