Schneider, D.K., May, G.S. and Shaffer, D.R. 1994. On The Credibility Of GAAP: Do Preparers, Auditors, And Users See Eye To Eye?. Journal of Applied Business Research (JABR). 10, 4 (Oct. 1994), 77–87. DOI:https://doi.org/10.19030/jabr.v10i4.5910.