A thorough but dated theoretical treatment of decompilation can be found in Cristina Cifuentes' 1994 PhD thesis "Reverse Compilation Techniques". The subject matter therein, which includes discussion of syntax analysis, semantic analysis, control flow analysis, data flow analysis, and code generation, will be difficult to understand without being familiar with compiler or programming language theory beforehand, as decompilation is the reverse process of compilation.

A shorter treatment of decompilation by the same author is given in a paper called "Decompilation of Binary Programs".

If you are looking for something more contemporary you may wish to investigate techniques employed by CMU's Phoenix decompiler as well as the answers to this question.

A thorough but dated theoretical treatment of decompilation can be found in Cristina Cifuentes' 1994 PhD thesis "Reverse Compilation Techniques". The subject matter therein, which includes discussion of syntax analysis, semantic analysis, control flow analysis, data flow analysis, and code generation, will be difficult to understand without being familiar with compiler or programming language theory beforehand, as decompilation is the reverse process of compilation.

A shorter treatment of decompilation by the same author is given in a paper called "Decompilation of Binary Programs".

If you are looking for something more contemporary you may wish to investigate techniques employed by CMU's Phoenix decompiler as well as the answers to this question.