Theory of perpetual management accounting innovation lag in hierarchical organizations Benjamin P. Foster; Terry J. Ward Accounting, Organizations and Society 1994 19(4-5), 401-411
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