__________ , 1999., Discussion of Earnings Based Bonus Plans and Earnings management By Business Unit Managers., Journal of Accounting and Economics, p. 143-147.
Hendro Wahyudi. (2006).Pengaruh profesionalisme Auditor terhadap Tingkat Materialitas Dalam Proses Pengauditan Laporan Keuangan.” Jurnal SNA IX.Malang
Harris Interactive, Charles Fombrun dan Cees van Riel. ., 1992., “An Examination od Factors Influencing Financial Reporting Decisions Of Small Business Owner-Managers”., Behavioral Research in Accounting Vol. 10 p. 21-31.
Hani et. al., (2003), “ Annual Bonus Schemes and the Manipulated Earnings”., Journal of Accounting and Economics, (19) p. 29-74.
Hannon (1992:190) , Business Unit Innovation and the Structure Of Executive Compensation., Journal of Accounting and Economics, p., 279-313.
Hayes-Roth er.al dalam Sekar (2003:15)., Managing Interacting Accounting Measures To Meet Multiple Objectives : A study of LIFO Firms., Journal of Accounting and Economics, p., 339-374.
Jensen, Michael and William Meckling., 1976., “Theory Of Firms: Managerial Behavior, Agency Cost and Ownership Structure., Journal of Financial Economics. Vol 3 p. 98-160.
Jones, Frederick., 1991., “Earnings management During Import Relief Investigations”., Journal of Accounting Research 29. P. 193-228.
Kamin, Y., June., and Lawrence Ronen ., 1978., “The Smoothing of Income Numbers: Some Empirical Evidence in Systemetic Differences Among Management Controlled and Owner-Controled Firms”, Accounting, Organization and Society 3 No. 2., p. 141-153.
Konfer dan Ackerman (1989),, Issues in Testing Earnings management and An Intrumental Variable Approach., Journal Of Accounting Research. , (33)., p. 353-367.
Klein dan Leffler, (1981:29) ; Kelly, Lauren., 1983., The Development of a Positive Theory of Corporate Management’s Role in External Financial Reporting., Journal of Accounting Literature. ,p, 111-150.