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Cowell, Frank ORCID: 0000-0002-3778-2152 and Gordon, J P F (1995) Auditing with ghosts. In: Fiorentini, G and Peltzman, S, (eds.) The Economics of Organised Crime. Cambridge University Press, Cambridge, pp. 185-196. ISBN 0-521629551
Cowell, Frank ORCID: 0000-0002-3778-2152 and Gordon, J P F (1989) On becoming a ghost. ESRC research programme in taxation, incentives and the distribution of income; 127 (127). Suntory and Toyota International Centres for Economics and Related Disciplines, London.