3A. C. Littieton. 1933. Accounting Evolution To 1900, New York, American Institute Publishing Co. , Inc..
4Charles W. Wootton and Carel. M. Wolk. 1992. The Development of "The Big Eight" Accounting Firms in the Unite States, 1900 to 1990. The Accounting Historians Journal. 6.
5Eugene Fama. 1970. Efficient Capital Markets: A Review of Theory & Empirical Work, Journal of Finance
6Jonathan Barron Baskin, Paul J. Miranti, Jr.. 1997. A History of Corporate Finance, Cambridge University Press.