3Christos Tzovas. Factors influencing a firm's accounting policy decisions when tax accounting and financial accounting coincide [J]. Managerial Auditing Journal,2006(4).
4Mitchell, A. and Sikka, P. Taming the Corporations, Association for Accountancy & Business Affairs[J]. Basildon,2005 (7).
5Mitchell, A. and Sikka, P. Pensions Crisis: A Failure of Public Policymak- ing, Association for Accountancy & Business Affairs [J ]. Basildon, 2006 (5).
6Prem Sikka. Enterprise culture and accountancy firms: new masters of the universe, Accounting, Auditing & Accountability Journal,2008(2).
7UNICEF. Child Poverty in Perspective: An Overview of Child Well-being in Rich Countries [J ]. Florence, 2007 ( 1 ).
8United Nations Department of Economic and Social Affairs, Population Division, World Population Prospects: The 2006 Revision, United Nations, New York, NY.
9US Bankruptcy Court Southern District of New York (2004), In re WORLDGOM, INC. et al, Chapter 11, Case No. 02- 13533 (AJG), Kirkpatrick & Lockhart LLP, Washington DC.
10US Government Accountability Office (2004a), Tax Haven Companies Were More Likely to Have a Tax Cost Advantage in Federal Contracting, Government Accountability Office,Washington DC.
