一、中文書籍
1.台灣省、台北市、高雄市會計師公會編譯出版委員會，會計師公會歷年來大事紀（台北，會計師公會，民國七十一年）。
2.朱國璋，近代會計理論之介紹（台北，中華書局，民國六十一年）。
3.政治大學會計研究學會（編者），高造都教授紀念文集（政大會計研究學會，民國七十一年）。
4.鄭丁旺，中級會計學上冊（著者刊行，民國六十九年）。
二、中文期刊
1.林炳滄，「我國最近修訂的一般公認會計原則析釋」，衆信崇慶會計（台北，衆信崇慶會計師事務所，民國七十一年），頁十～十四。
2.徐景亮，「文化環境對財務揭露之影響」，會計師會訊第十四期（民國七十一年八月），頁十二～十六。
3.莊枝鳳，「會計原則的發展」，會計研究第九期（政大會計研究學會，民國六十五年），頁十七～二十一。
4.陳秋芳，「財務會計委員會工作報告」，會計師會訊第十五期（民國七十一年九月），頁十六。
5.陳培銓（譯者），「財務報告之要素」，會計報第一二七五期（民國七十一年一月）。
6.張福淙，「泛論一般公認會計原則」，審計季刊第一卷第一期（民國六十九年十月），頁八○～八八。
7.張龍憲，「稅務會計掛帥一例 - 評財政部對合建分屋之課稅規定」，會計師會訊第四期（民國七十年十月），頁十三～十五。
8.楊水土，「會計原則在美國的發展」，會計研究第十二期（政治大學會計研究學會，民國六十七年），頁六八～七七。
9.新公司雜誌編輯部，「稅務會計掛帥財務會計落後」，新公司第六期（民國七十年四月），頁二～三。
10.鄭丁旺，「對我國會計師界的一些建議」，會計師會訊第十六期（民國七十一年十月），頁二六～二九。
11.鄭丁旺，「論以會計原則處理會計問題」，會計研究第八期（政大會計研究學會，民國六十五年五月），頁一～五。
12 鄭丁旺，「我國會計之發展問題」，會計研究第十六期（政大會計研究學會，民國七十年六月），頁一～三。
13.蔡揚宗，「基本會計理論報告書 - 摘要」，會計研究第十二期（民國六十七年），頁六○～六七。
14.簡俱揚，「我們可否對一般公認會計原則加以定義」，會計研究第九期（民國六十五年），頁五一～五四。
15.顧凌雲，「讀一般公認會計原則彙編拾零」，會計師會訊第十五期（民國七十一年九月），頁三四～三八。

三、英文書籍
1. Burns, Thomas J. (Editor), Accounting in transition-----Oral Histories of Recent U.S. Experience, The Ohio State University, 1974.
2. Burns, Thomas J. & Harvey S. Hendrickson (Editor), Accounting Sampler----- An Introduction, Mcgraw-Hill Book Company, N.Y., U.S.A., 1967.
3. Burns, Thomas. & Harvey S. Hendrickson (Editor), The Accounting Sampler (3rd edition), Mcgraw-Hill Book Company, N.Y., U.S.A., 1976.
4. Harvey, Mike & Fred Keer, Financial Accounting Theory, Prentic-Hall International Inc, London, Great Britain, 1978.
5. Lafferty, Michael, Accounting in Europe, Woodhead-Faulkner Ltd, Cambridge, Great Britain, 1975.
6. Litten, A.C. (Editor), Essays on counting, University of Illinois, U.S.A., 1961.
7. Mueller, Gerhard & Charles H. Smith (Editor), Accounting ----- A Book of Readings (2nd edition), The Dayden Press, Hinsdale, Illinois, U.S.A., 1977.
8.Previts, Gary John & Barbara Dubis Merino, A History of Accounting in America, John Wiley & Sons, N.Y., U.S.A., 1979.
9. Stamp Ednard. & Christopher Marley, Accounting Principles And The City Code: The Case for Reform, St Am's Press, Altrincham, Great Britain, 1970.
四、英文期刊
1. Anthony, Robert N., "Showdown on Accounting Principles", Harvard Business Review, Vol.41, no.3 (May-June, 1963), pp.99-106.
2. Alderman, C. Wayne, Dan M. Guy and Dennis R. Meals," Otner Comprehensive Bases of Accounting: Alternatives to GAAP?", Journal of Accountancy (Aug 1982), pp.52-62.
3. Aranya, Kissim., "The Influence of Pressure Groups on Financial Statements in Britain", ABACUS (June, 1974), pp.3-12.
4. ASC, "Setting Accounting Standards: A Consaltative Document", Accountancy (Nov, 1978), pp.56-65.
5. Ashby, Michael J., "Does Canada Need Two GAAPs?", CA Magazine (June,1980), pp.28-31.
6. Barden, Horace G., "The Trouble with Accounting Research", The Journal of Accountancy (Jan, 1975), pp.58-65.
7. Beresford, Dennis R., "A Practitioner's View of The FASB Conceptual Framework", The Ohio CPA Journal (Spring, 1981), pp.65-67.
8. Boritz, J. Efrim., "Accountang Standards Setting: from Plato to Robin Hood?" CA Magazine (June,1982) , pp.30-36.
9. Bormwich, Michael., "The Possibility of Partial Accounting Standards", The Accounting Review (April,1980), pp.288-300.
10. Brooks, Leonard J., "Accounting Policies Should Reflect Economic Reality", CA Magazine (Nov. 1976), pp.39-43.
11. Burton, John c., "Report on Capital Markets And Accounting in the Repubic of China", 會計研究第16期（政大會計研究學會，70年6月），PP. 4〜8.
12. Chambers, Raymond J., "Accounting Principles Or Accounting Policies?" The Journal of Accountancy (May, 1973) , pp.48-53.
13. Chambers, R.J., "Usefulness ---- The Vanishing Premise in Accounting Standards Setting", ABACUS (Dec, 1979), pp.71-92.
14. Cyert, Richard M. and Yuji Ijiri, "Problems of Implementing The Trueblood Objectives Report", Journal of Accounting Research (Spring, 1975), pp.29-42.
15. Daley, Lane A. and Gerhard G, Mueller, "Accounting in The Arena of World Politics", Journal of Accountancy ( Feb, 1982), pp.40-50.
16. Edwards, James Don. and Carl S. Warren, "Objectives of Financial Statements", Cost And Management (Jan-Feb,1975) , pp.46-49.
17. Ellis, Londell O., "EASE ------Bright New Hope -----Or Last-Ditch Stand?", The Woman CPA ( July, 1974 ),pp. 6-9.
18. Garsombke, H. Perrin, "Government-Determined Accounting Rules: An Example ", ABACUS (Dec, 1978),pp. 112-121.
19. Gerboth, Dale L., "Research, Intuition, and Politics in Accounting Inquiry", The Accounting Review (July, 1973), pp.475-482.
20. Harwood, Gordon B., Clifford I. Johnson and Alfred R. Roberts, "Standards Overload-A Matter of Readability? " The Ohio CPA Journal (Summer, 1982), pp.139-141.
21. Hepp, Gerald W. and Thomas W. Mcrae, "Accounting Standards Overload: Relief Is Needed", Journal of Accountancy (May, 1982), pp.52-62.
22. Holder, William W. and Kimberly Ham Eudy, "A Journal of Accounting Auditing & Finance, Vol.5, No.2 (Winter, 1982 ), pp.110-125.
23. Horngren, Charles T., "Accounting Principles: Private or Public Sector?", The Journal of Accountancy ( May, 1972. ), pp.37-41.
24. Horngren, Charles T., "The Marketing of Accounting Standards", The Journal of Accountancy ( Oct, 1973), pp.61-66.
25. Horngren, Charles T., "will The FASB Be Here in The 1980s?", The Journal of Accountancy ( Nov, 1976 ), pp.90-96.
26. Johnson, Steren B. and William F. Messier, "The Nature of Accounting Standards Setting: An Alternative Explanation", Journal of Accounting Auditing & Finance, Vol. 5, No.3 (Spring, 1982), pp.195-213.
27. Kirk, Donald J., "Concepts, Consensus, Comprise And Consequences: Their Roles in Standard Setting", Journal of Accountancy (Apr, 1981) , pp.83-95.
28. Klein , Frederick C., "Accounting Reform", The Wall Street Journal , Vol XLVI, No.151 ( May 16, 1966 ), p.2.
29. Lunt, Henry., "What Is A Conceptual Framework ? ", Accountancy ( Sept, 1981 ), pp.125-129.
30. Laughlin, Richard C. and Tony Puxy, "Throwing Open the ASC-Problems and Prospects", Accountancy (Nov, 1982) , pp.98-100.
31. Lemon, W. Morley & David A Wilson, "Establishing Financial Accounting Standards: Alternatives for Canada", CA Magazine (June, 1974), pp.20-24.
32. Mann, Harvey., "CAs in Canada---The First Hundred Years", CA Magazine ( Dec, 1979 ), pp.26-30.
33. Marksbury, Henry C., "FASB Prospects-A Talk with Marshall S. Armstrong", The Arthur Young Journal ( Spring, 1975 ), pp.28-31.
34. May, Robert G. and Gary L. Sundem, "Research for Accounting Policy: An Overview", The Accounting Review ( Oct, 1976 ), pp.747-763.
35. Mccare, M., "Nonbusiness Organizations in The Private Sector-The Need for Accounting Standards", The Australian Accountant (July, 1982), pp.389-392.
36. Mckinnell, Robert L., "The FASB And Its Role in The Development of Accounting Principles in The United States ", Cost and Management (May-June,1975), pp.51-53.
37. Meyer, Philip E., "The APB'S Independence and Its Implications for The FASB", Journal of Accounting Research (Spring, 1974), PP.188-196.
38. Moonitz, Maurice., "Some Critical Areas in The Development of Accounting Principles", The Florida CPA (Nov, 1963 ), p.15-21.
39. Most, Kenneth S. and Arthur Lee Winters, "Focus on Standard Setting: From Trueblood to The FASB", The Journal of Accountancy (Feb, 1977) , pp.67-75.
40. Murphy, Thomas A., "Setting Accounting Standards---A Suggestion From A Businessman", Financial Executive ( Aug, 1979 ), pp.52-57.
41. O'keefe, Timothy W. and Carl S. Warren, "Non-GAAP Comprehensive Bases of Accounting", The Ohio CPA Journal ( Winter, 1982 ), pp.39-44.
42. Oliphant, Walter J., "The Search for Accounting Principles", Journal of Accounting Research (Emperical Research in Accounting: Selected Studies ,1971 ), pp.93-98.
43. Parker, R.H., "Why Australian Accounting Standards Different? ", The Australian Accountant ( Aug, 1982 ), pp.424-431.
44. Pattillo, James W., "Unity in The Accounting Profession", The Journal of Accountancy (July, 1974),
pp. 50-58.
45. Rockness, Howard O. and Loren A. Nikolai, "An Assessment of APB Voting Patterns" Journal of Accounting Research ( Winter, 1975 ), pp.154-168.
46. Ronen, Joshua. and Michael Schiff, "The Setting of Financial Accounting Standards- Private or Public?" The Journal of Accountancy (Mar, 1978), pp.66-73.
47. Schuetze, Walter P., "Accounting Developement-The Significance and Development of The Conceptual Framework", Journal of Accounting Auditing & Finance (Spring, 1983), pp.254-261.
48. Scott, George M., "United States Objectives of Financial Statements", The Accountant's Magazine ( Dec, 1973 ), pp.669-670.
49. SEC, "U.S. Securities And Exchange Commission", The Work of The Securities and Exchange Commission (Apr, 1974) , pp.20-22.
50. Shearer, Tony and Alan Hammill, "Setting A Conceptual Framenork for Accounts", Accountancy (July 1980), pp.44-45.
51. Solomons, David., "The Politicization of Accounting", The Journal of Accountancy ( Nov, 1978 ), pp.65- 72.
52. Stamp, Edward., "Accounting Standards Setting: A New Beginning", CA Magazine ( Sept, 1980 ), pp.38-43.
53. Stamp, Edward., "Establishing Accounting Principles", ABACUS ( Dec, 1970 ), pp.96-105.
54. Stamp, Edward., "First Steps Towards a British Conceptual Framework", Accountancy ( March, 1982 ), pp.123-130.
55. Stamp, Edward., "Why can Accounting Not Become A Science Like Physics?", ABACUS ( June, 1981 ), pp.13-27.
56. Stanga, Keith G. and Jan R. Williams, "The FASB's Objectives of Financial Reporting" The CPA Journal. (May, 1979) , pp.30-33.
57. Tonkin, David., "Politics and Accounting Standards", Accountancy ( Apr, 1981 ), pp.133-134.
58. Vincent, Geoff., "Do We Need an Accounting Standards Review Board? ", The Australian Accountant (Jan/Feb, 1982 ), pp.18-20.
59. Walton, Kate., "Enter Watts Report, without trumpets", Accountancy ( June, 1981), p.23.
60. Walton, Kate, "How The Association Sees The ASC", Accountancy (July, 1981), pp.23-24.
61. Walton, Kate, "Only Ten Years of Standards? It Seems Like Forever-- ", Accountancy (Sept, 1981), p.21.
62. Watts, Ross L. and Jerold L. Zimmerman, "Towards A Positive Theory of The Determination of Accounting Standards", The Accounting Review (Jan, 1978), pp.112-133.
63. Zeff, Stephen A., "Developing Accounting Principles", Journal of Contemporary Business (Spring, 1973), pp. 41-50.

五、未出版論文
1.何四珍，所得稅對財務會計之影響（政大會計碩士論文，67年6月）.
2.呂惠民，我國會計師簽證制度之研究（東吳會計碩士論文，68年7月）.
3.余錦昌，我國上市發行公司財務公開制度之研究（政大企管碩士論文，65年6月）.
4.張文祥，一般公認會計原則之研究（政大會計碩士論文，66年6月）.
5.劉燈發，中美現有會計原則之比較（東吳會計碩士論文，67年6月）.
6.賴傳源，我國會計師專業執業素質之研究（東吳會計碩士論文，67年6月）.