The economic determinants of accounting choices: The unique case of equity carve-outs under SAB 51 John R. M. Hand; Terrance R. Skantz Journal of Accounting and Economics 1997 24(2), 175-203
Audit category knowledge as a precondition to learning from experience S.E. Bonner; Robert Libby; Mark W. Nelson Accounting, Organizations and Society 1997 22(5), 387-410