Early debt extinguishment transactions and auditor materiality judgments: A bounded rationality perspective Brian W. Carpenter; Mark W. Dirsmith Accounting, Organizations and Society 1992 17(8), 709-739
Materiality judgments and audit firm culture: Social-behavioral and political perspectives Brian W. Carpenter; Mark W. Dirsmith; Parveen P. Gupta Accounting, Organizations and Society 1994 19(4-5), 355-380