As every one knew that mufflers are place in a automobile to reduce the noise of the engine and car body currently I'm working on exhaust mufflers and specially on exhaust absolute mufflers but I couldn't find required theory for it.
publications? They have a good internal search engine, the issue is selecting the publication that fits more your needs among thousands of papers, books, presentations and so on
Acoustics of Ducts and Mufflers With Application to Exhaust and Ventilation System Design, M. L. Munjal
or papers by M. L. Munjal, H. Bodén, M. Åbom, T. Elnady that are talking about two port networks or related topics.
There is a lot of details if you want to learn about exhaust system design from the acoustic point view but I think two port network analysis (and transfer matrix approach) of mufflers gives a lot of insight and also has the practical advantage of being a simpler model to use and implement on software (this is why muffler design software packages use it)
Munjal's book, cited in the previous comment, is probably the "bible" for muffler design/acoustics (without demerit to other very good books on the subject). I would also recommend that as a good starting point, since it covers all of the basics, including flow effects.