Institutional theory and accounting rule choice: an analysis of four US state governments' decisions to adopt generally accepted accounting principles Vivian L. Carpenter; Ehsan H. Feroz Accounting, Organizations and Society 2001 26(7-8), 565-596 open access
GAAP as a symbol of legitimacy: New York State's decision to adopt generally accepted accounting principles Vivian L. Carpenter; Ehsan H. Feroz Accounting, Organizations and Society 1992 17(7), 613-643 open access