hal. 647-661
hal. 395-398
The Accounting Review: A Quarterly Journal of The American Accounting Association, Vol. 78 No. 3, Juli 2003 (Rak 6-L : Ekonomi, Akuntansi, & Bisnis)
Accounting Horizons, Vol. 1 No. 4, Desember 1987 (Rak 6-L : Ekonomi, Akuntansi, dan Bisnis)
hal. 1109-1139