The REA Accounting Model as an Accounting and Economic Ontology
By William E. McCarthy, Guido L. Geerts, and Graham Gal
Beyond P<0.05: Scientific Inference in Accounting Research
By Sanjay Kallapur Published 2022, 137 pages.
Monograph No. 3. An Introduction to Corporate Accounting Standards
By W. A. Paton and A. C. Littleton. Published 1940, 156 pages.
A coherent, coordinated, consistent body of doctrine, expressing the standards by which corporation accounting may be judged.
Monograph No. 6. The Philosophy of Auditing
By R. K. Mautz and Hussein A. Sharaf. Published 1961, 299 pages.
This monograph attempts to summarize the structure of auditing theory both from the perspective of its historical evolution and with a view toward its probable future development.
Monograph No. 5. Structure of Accounting Theory
By A. C. Littleton. Published 1953, 234 pages.
This material is presented in two parts. Part I "Nature of Accounting" which lays down the clues which in Part II "Nature of Theory" leads to the formulation of a number of specific principles.
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