5Beaver, W. H. 1978. "Current Trends in Corporate Disclosure", Journal of Accountancy (January 1978), 44-52.
6Beaver, W. H. & J. S. Demski, 1974. "The Nature of Financial Accounting objectives: A Summary and Synthesis", Journal of Accounting Research (Supplement 1974), 170- 187.
7Byung T. Ro, 1982. "An Analytical Approach to Accounting Materiality", Journal of Business Finance & Accounting (September 1982), 397-412.
8FASB. 1975. Discussion Memorandum: Criteria for Determining Materiality.
9FASB. 1980. Statement of Financial Accounting Concept No. 2, "Qualitative Characteristics of Accounting Information".
10Gary L. Holstrum & William. F. Messier, Jr. 1982. "A Review and Integration of Empirical Research on Materiality", Auditing: A Journal of Practice & Theory (Fall 1982), 45 -63.
