Schneider, Douglas K., Gordon S. May, and David R. Shaffer. “On The Credibility Of GAAP: Do Preparers, Auditors, And Users See Eye To Eye?”. Journal of Applied Business Research (JABR) 10, no. 4 (October 1, 1994): 77–87. Accessed July 17, 2024. https://clutejournals.com/index.php/JABR/article/view/5910.