P. Rikhardsson, P. Best, P. Green, and M. Rosemann. Department of Business Studies, Management Accounting Research Group, Aarhus School of Business, Aarhus, Denmark, (2006)
M. Alles, G. Brennan, A. Kogan, and M. Vasarhelyi. International Journal of Accounting Information Systems, 7 (2):
137--161(2006)10.1016/j.accinf.2005.10.004.
C. Carnaghan. International Journal of Accounting Information Systems, 7 (2):
170--204(2006)2005 Research Symposium on Integrity, Privacy, Security & Trust in an IT Context.