Notes
1. AICPA Technical Practice Aids, vol. 1 (Chicago: Commerce Clearing House, Inc.).
2. Lisa Koonce et al., “Judging the Relevance of Fair Value for Financial Instruments,” Accounting Review 86, no. 6 (November 2011): 2075–2098.
3. Wanda Wallace, “A Profile of a Researcher,” Auditor's Report, American Accounting Association (Fall 1984): 1–3.
4. Lauren B. Resnick, Education and Learning to Think (Washington, DC: National Academy Press, 1987).
5. Robert Boostrom, Developing Creative and Critical Thinking: An Integrated Approach (Chicago: National Textbook, 1992), 24–25.
6. Ibid., 198.
7. From William C. Himstreet, Wayne M. Baty, and Carol M. Lehman, Business Communications: Principles and Methods, 10th ed. (Beverly, MA: Wadsworth, 1993).
8. W. S. Albrecht and R. J. Sack, Accounting Education: Charting the Course through a Perilous Future, Accounting Education Series, vol. 16 (Sarasota, FL; American Accounting Association, 2000).
9. G. Paice and M. Lyons, “Addressing the People Puzzle,” Financial Executive, September 2001; available online at www.fei.org/magazine/articles/9-2001_corptaxes.cfm.
10. Model Rules of Professional Conduct of the American Bar Association, Rule One.
11. Smith v. Lewis, 13 Cal. 3d 349, 530 P.2d 589, 118 Cal. Reptr. 621 (1975).
12. David J. Luck, Hugh C. Wales, and Donald A. Taylor, Marketing Research (Englewood Cliffs, NJ: Prentice Hall, 1961), 5.
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