3Carpenter, V. L., and E. H. Feroz. 2001. Institution- al Theory and Accounting Rule Choice : An Analysis of Four US State Governments' Decisions to Adopt Generally Accepted Ac- counting Principles. Accounting, Organizations and Society, 26 (7 -8) : 565 -596.
4Chan, J. L. 2001. Reforming American Government Ac- counting in the 20th Century. In: Liou, K. T. ( eds. ). Hand- book of Public Management Practice and Reform. New York: Marcel Dekker, Inc. , 97 - 121.
5Evans Ⅲ, J. H., and J. M. Patton. 1987. Signaling and Monitoring in Public - sector Accounting. Journal of Ac- counting Research, 25 (Supplement) : 130 -158.
6Ingram, R. W. 1983. The Importance of State Account- ing Practices for Credit Decisions. Journal of Accounting and Public Policy, 2 (1): 5 - 19.
7Luder, K. G. 1992. A Contingency Model of Governmen- tal Accounting Innovations in the Political -administrative Envi- ronment. Researoh in Governmental and Nonprofit Accounting, 7:99-127.
8Luder , K. G. 2002. Research in Comparative Govern- mental Accounting over the Last Decade: Achievements and Problems. In: Montesinos and J. M. Vela (eds.). Innova- tions in Governmental Accounting. Norwell Massachusetts: Klu- wer Academic Publishers, 1 - 21.
9Rowan, J. 2012. Budgetary Accounting ,in National Gov- ernments: Anglo versus American Accounting. Financial Ac- countability and Management, 28 (3) : 286 - 305.
10William, B. R., and A. K. Gore. 2008. Consequences of GAAP Disclosure Regulation: Evidence from Municipal Debt Issues. The Accounting Review, 83 (3) : 565 -591.
