会计类英文参考文献

会计专业

经典文献（The 100 articles with the highest citation index-until 1996）

参考：Lawrence D. Brown, 1996, “Influential Accounting Articles, Individuals, Ph. D Granting Institutions and Faculties; A Citational Analysis”, Accounting, Organizations and Society, Vol.21, NO.7/8, P726-728 1. Ball, R. and Brown, P., 1968, “An Empirical Evaluation of Accounting Income Numbers”, journal of Accounting Research, Autumn, pp. 159-178

1. 2. Watts R.L., Zimmerman J., 1978, “Towards a Positive Theory of the Determination of

Accounting Standards”, The Accounting Review, pp. 112-134

2. 3. Healy P.M, 1985, “The Effect of Bonus Schemes on Accounting Decisions”, Journal of

Accounting and Economics, April, 85-107

3. Hopwood A. G., “Towards an Organizational Perspective for the Study of Accounting and

Information Systems”, Accounting, Organizations and Society (No. 1, 1978) pp. 3-14 4. Collins, D. W., Kothari, S. P., 1989, “An Analysis of Intertemporal and Cross-Sectional

Determinants of Earnings Response Coefficients”, journal of Accounting & Economics, pp. 143-181

5. EastonP.D, Zmijewski M.E, 1989, “Cross-Sectional Variation in the Stock Market Response to

Accounting Earnings Announcements”, Journal of Accounting and Economics, 117-141 6. Beaver, W. H., 1968, “The Information Content of Annual Earnings Announcements”, journal of

Accounting Research, pp. 67-92

7. Holthausen R.W., Leftwich R.W., 1983, “The Economic Consequences of Accounting Choice:

Implications of Costly Contracting and Monitoring”, journal of Accounting & Economics, August, pp77-117

8. Patell J.M, 1976, “Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical

Tests. Journal of Accounting Research, Autumn, 246-276

9. Brown L.D., Griffin P.A., Hagerman R.L., Zmijewski M.E, 1987, “An Evaluation of Alternative

Proxies for the Market’s Assessment of Unexpected Earnings”, Journal of Accounting and Economics, 61-87

10. Ou J.A., Penman S.H., 1989, “Financial Statement Analysis and the Prediction of Stock Returns”,

Journal of Accounting and Economics, Nov., 295-329

11. William H. Beaver, Roger Clarke, William F. Wright, 1979, “The Association between

Unsystematic Security Returns and the Magnitude of Earnings Forecast Errors,” Journal of Accounting Research, 17, 316-340.

12. Burchell S., Clubb C., Hopwood, A., Hughes J., Nahapiet J., 1980, “The Roles of Accounting in

Organizations and Society”, Accounting, Organizations and Society, No.1, pp. 5-28

13. Atiase, R.K., 1985, “Predisclosure Information, Firm Capitalization, and Security Price Behavior

Around Earnings Announcements”, journal of Accounting Research, Spring, pp.21-36. 14. Miller P., O'Leary T., 1987, “Accounting and the Construction of the Governable Person”,

Accounting, Organizations and Society, No. 3, pp. 235-266

15. O'Brien P.C., 1988, “Analysts' Forecasts As Earnings Expectations”, journal of Accounting &

Economics, pp.53-83

16. Bernard, V. L., 1987, “Cross-Sectional Dependence and Problems in Inference in Market-Based

Accounting Research”, Journal of Accounting Research, Spring, pp. 1-48

17. Brown L.D., Griffin P.A., Hagerman R.L., Zmijewski M.E, 1987, “An Evaluation of Alternative

Proxies for the Market’s Assessment of Unexpected Earnings”, Journal of Accounting and Economics, 61-87

18. Freeman, R. N., 1987, “The Association Between Accounting Earnings and Security Returns for

Large and Small Firms”, journal of Accounting & Economics, pp. 195-228

19. Collins, D. W. , Kothari, S. P. and Rayburn, J. D., 1987, “Firm Size and the Information Content of

Prices with Respect to Earnings”, journal of Accounting & Economics, pp. 111-138

20. Beaver, W. H., Lambert, R. A. and Morse, D., 1980, “The Information Content of Security Prices,

Journal of Accounting & Economics”, March, pp. 3-28

21. Foster G., 1977, “Quarterly Accounting Data: Time-Series Properties and predictive-Ability

Results”, The Accounting Review, pp. 201-232

22. Christie A.A., 1987, “On Cross-Sectional Analysis in Accounting Research”, journal of Accounting

& Economics, December, pp. 231-258

23. Loft A., 1986, “Towards a Critica1 Understanding of Accounting: The Case of Cost Accounting in

theU.K.”, 1914-1925, Accounting, Organizations and Society, No.2, pp.137-170 24. GonedesN.J., Dopuch N., 1974, “Capital Market Equilibrium, Information Production, and

Selecting Accounting Techniques: Theoretical Framework and Review of Empirical Work”, journal of Accounting, 48-129

25. Bowen, R. M. , Noreen, E. W. and Lacey, J. M., 1981, “Determinants of the Corporate Decision to

Capitalize Interest”, Journal of Accounting & Economics, August, pp151-179

26. Hagerman R.L, Zmijewski M.E, 1979, “Some Economic Determinants of Accounting Policy

Choice”, Journal of Accounting and Economics, August, 141-161

27. Burchell S., Clubb, C. and Hopwood, A. G., 1985, “Accounting in its Socia1 Context: Towards a

History of Value Added in theUnited Kingdom”, Accounting, Organizations and Society, No. 4, pp.381-414

28. Leftwich R.W, 1981, “Evidence of the Impact of Mandatory Changes in Accounting Principles on

Corporate Loan Agreements”, Journal of Accounting and Economics, 3-36

29. Bernard, V. L. and Thomas, J . K., 1989, “Post-Earnings Announcement Drift: Delayed Price

Response or Risk Premium?”, Journal of Accounting Research, pp. 1-36

30. WattsR.L., Zimmerman J.L., 1979, “The Demand for and Supply of Accounting Theories: The

Market for Excuses”, The Accounting Review, April, pp. 273-305

31. Armstrong J.P., 1987, “the rise of Accounting Controls in British Capitalist Enterprises”,

Accounting, Organizations and Society, May, pp. 415-436

32. Beaver, W. H. , Lambert, R. A. and Ryan, S. G., 1987, “The Information Content of Security

Prices: A Second Look”, journal of Accounting & Economics, July, pp. 139-157

33. Chambers, A. E., Penman, S.H, 1984, “Timeliness of Reporting and the Stock Price Reaction to

Earnings Announcements”, journal of Accounting Research, Spring, pp. 21-47

34. Collins D.W., Rozeff M.S., Dhaliwal D.S., 1981, “The Economic Determinants of the Market

Reaction to Proposed Mandatory Accounting Changes in the Oil and Gas Industry: A Cross-Sectional Analysis”, Journal of Accounting and Economics, 37-71

35. Holthausen R.W., 1981, “Evidence on the Effect of Bond Covenants and Management

Compensation Contracts on the Choice of Accounting Techniques: The Case of the Depreciation Switch-Back”, journal of Accounting & Economics, March, pp. 73-109

36. ZmijewskiM.E., Hagerman R.L., 1981, “An Income Strategy Approach to the Positive Theory of

Accounting Standard Settings/Choice”, Journal of Accounting and Economics, 129-149 37. Lev B., Ohlson J.A, 1982, “Market-Based Empirical Research in Accounting: A Review,

Interpretation, and Extension”, Journal of Accounting Research, 249-322

38. Ou J. and Penman S.H., 1989, “Financial Statement Analysis and the Prediction of Stock Returns”,

Journal of Accounting and Economics, Nov., 295-329

39. Bruns Jr. W.J, Waterhouse, J., 1975, “Budgetary Control and Organization Structure”, journal of

Accounting Research, Autumn, pp. 177-203

40. Tinker A.M., Merino B.D., Neimark M., 1982, “The Normative Origins of Positive Theories:

Ideology and Accounting Thought, Accounting, Organizations and Society”, No. 2, pp. 167-200 41. Foster, G., 1980, “Accounting Policy Decisions and Capital Market Research”, journal of

Accounting & Economics March, pp. 29-62

42. Gibbins M., 1984, “Propositions About the Psychology of Professional Judgement in Public

Accounting”, Journal of Accounting Research, Spring, pp. 103-125

43. Hopwood A.G, 1983, “On Trying to Study Accounting in the Contexts in which it Operates”,

Accounting, Organizations and Society, No. 2/3, pp. 287-305

44. Abdolmohammadi M.J., Wright A., 1987, “An Examination of the Effects of Experience and Task

Complexity on Audit Judgments”, The Accounting Review, pp. 1-13

45. Berry, A. J., Capps, T., Cooper, D.,Ferguson, P., Hopper, T. and Lowe, E. A., 1985, “Management

Control in an Area of the NCB: Rationales of Accounting Practices in a Public Enterprise”, Accounting, Organizations and Society, No.1, pp.3-28

46. Hoskin, K.W., Macve R.H, 1986, “Accounting and the Examination: A Genealogy of Disciplinary

Power”, Accounting, Organizations and Society, No. 2, pp. 105-136

47. Kaplan R.S, 1984, “The Evolution of Management Accounting”, The Accounting Review, 390-341 48. Libby R., 1985, “Availability and the Generation of Hypotheses in Analytica1 Review”, journal of

Accounting Research, Autumn, pp. 648-667

49. Wilson G.P., 1987, “The Incremental Information Content of the Accrual and Funds Components

of Earnings After Controlling for Earnings”, the Accounting Review, 293-322

50. Foster, G., Olsen, C., Shevlin T., 1984, “Earnings Releases, Anomalies, and the Behavior of

Security Returns”, The Accounting Review, October, pp.574-603

51. Lipe R.C., 1986, “The Information Contained in the Components of Earnings”, journal of

Accounting Research, pp. 37-68

52. Rayburn J., 1986, “The Association of Operating Cash Flows and Accruals With Security Returns”,

Journal of Accounting Research, 112-137

53. Ball, R. and Foster, G., 1982, “Corporate Financial Reporting: A Methodological Review of

Empirical Research”, journal of Accounting Research, pp. 161-234

54. Demski J.S, Feltham G.A, 1978, “Economic Incentives in Budgetary Control Systems”, The

Accounting Review, 336-359

55. Cooper D.J, Sherer M.J, 1984, “The Value of Corporate Accounting Reports: Arguments for a

Political Economy of Accounting”, Accounting, Organizations and Society, No.3, 207-232

56. Arrington, C. E., Francis J.R., 1989, “Letting the Chat Out of the Bag: Deconstruction privilege

and Accounting Research”, Accounting Organization and Society, March, pp. 1-28

57. Fried, D., Givoly, D., 1982, “Financial Analysts' Forecasts of Earnings: A Better Surrogate for

Market Expectations”, journal of Accounting & Economics, October, pp. 85-107

58. Waterhouse J. H., Tiessen P., 1978, “A Contingency Framework for Management Accounting

Systems Research”, Accounting, Organizations and Society, No.3, pp.65-76

59. Ashton, R .H., 1974, “Experimental Study of Internal Control Judgment journal of accounting

Research”, 1974, pp. 143-157

60. Collins D. W., Dent, W. T., 1979, “The Proposed Elimination of Full Cost Accounting in the

Extractive Petroleum Industry: An Empirical Assessment of the Market Consequences”, journal of Accounting & Economics, March, pp. 3-44

61. Watts R.L., Leftwich, R. W., 1977, “The Time Series of Annual Accounting Earnings, journal of

Accounting Research”, Autumn, pp. 253-271

62. Otley D.T, 1980, “The Contingency Theory of Management Accounting: Achievement and

Prognosis”, Accounting, Organizations, and Society, NO. 4, 413-428

63. Hayes D.C, 1977, “The Contingency Theory of Managerial Accounting”, The Accounting Review,

January, 22-39

64. Beaver, W. H. ,Griffin, P. A. and Landsman, W. R., 1982, “The Incremental Information Content

of Replacement Cost Earnings”, Journal of Accounting & Economics, July, pp. 15-39

65. Libby R., Lewis B.L., 1977, “Human Information Processing Research in Accounting: The State of

the Art”, Accounting, Organizations and Society, No.3, pp. 245-268

66. Schipper W., Thompson R., 1983, “The Impact Mergers-Related Regulations on the

Shareholders of Acquiring Firms”, Journal of Accounting Research, 184-221

67. Antle, R., Smith, A., 1986, “An Empirical Investigation of the Relative Performance Evaluation of

Corporate Executives”, journal of Accounting Research, spring, pp.1-39.

68. GonedesN.J., Dopuch N., Penman S.H., 1976, “Disclosure Rules, Information-Production, and

Capital Market Equilibrium: The Case of Forecast Disclosure Rules”, Journal of Accounting Research, 89-137

69. Ashton, A. H. and Ashton, R. H., 1998, “Sequential Belief Revision in Auditing”, The Accounting

Review, October, pp. 623-641

70. Larcker D.F, 1983, “The Association Between Performance Plan Adoption and Corporate Capital

Investment”, Journal of Accounting and Economics, 3-30

71. McNichols M., Wilson G.P., 1988, “Evidence of Earnings Management from the Provision for Bad

Debts”, journal of Accounting Research, pp.1-31

72. Tomkins C., Groves R., 1983, “The Everyday Accountant and Researching His Reality”,

Accounting, Organizations and Society, No 4, pp361-374

73. Dye R.A, 1985, “Disclosure of Nonproprietary Information”, Journal of Accounting Research,

123-145

74. Biddle, G. C. and Lindahl F. W., 1982, “Stock Price Reactions to LIFO Adoptions: The Association

Between Excess Returns and LIFO Tax Savings”, Journal of Accounting Research, 1982, pp. 551-588

75. Joyce E.J., 1976, “Expert Judgment in Audit Program Planning”, journal of Accounting Research,

pp. 29-60

76. Kaplan R.S, 1983, “Measuring Manufacturing Performance: A New Challenge for Managerial

Accounting Research”, The Accounting Review, 686-705

77. Ball R., 1972, “Changes in Accounting Techniques and Stock Prices”, journal of Accounting

Research, Supplement, pp. 1-38

78. Ricks W.E, 1982, “The Market’s Response to the 1974 LIFO Adoptions”, Journal of Accounting

Research, 367-387

79. Albrecht, W. S., Lookabill L. L., McKeown, J.C., 1977, “The Time-Series Properties of Annual

Earnings”, journal of Accounting Research, Autumn, pp. 226-244

80. DeAngelo L.E, 1981, “Auditor Size and Audit Quality”, Journal of Accounting and Economics,

183-199

81. Merchant K.A., 1981, “The Design of the Corporate Budgeting System: Influences on Managerial

Behavioral and Performance”, The Accounting Review, October, pp. 813-829

82. Penman S.H, 1980, “An Empirical Investment of the Voluntary Disclosure of Corporate Earnings

Forecasts of Earnings”, Journal of Accounting Research, 132-160

83. Simunic D., 1980, “The Pricing of Audit Services: Theory and Evidence”, Journal of Accounting

Research, 161-190

84. Waller W. S., Felix Jr. W.L., 1984, “The Auditor and Learning from Experience: Some

Conjectures”, Accounting, Organizations and Society, No. 3, pp. 383-408

85. Dyckman T.R, Smith A.J, 1979, “Financial Accounting and Reporting by Oil and Gas Producing

Companies: A Study of Information Effects”, Journal of Accounting and Economics, 45-75 86. Holthausen R.W., Verrecchia R.E., 1988, “The Effect of Sequential Information Releases on the

Variance of Price Changes in an Intertemporal Multi-Asset Market”, journal of Accounting Research, Spring, pp.82-106

87. Hopwood A. G., 1978, “Towards an Organizational Perspective for the Study of Accounting and

Information Systems”, Accounting, Organizations and Society, No. 1, pp. 3-14

88. Leftwich R.W, 1983, “Accounting Information in Private Markets: Evidence from Private Lending

Agreements”. The Accounting Review, 23-42

89. Otley D.T, 1978, “Budget Use and Managerial Performance”, Journal of Accounting Research,

Spring, 122-149

90. Griffin, 1977, “The time-series Behavior of Quarterly Earnings: Preliminary Evidence”, Journal of

Accounting Research, spring, 71-83

91. Brownell P., 1982, “The Role of Accounting Data in Performance Evaluation, Budgetary

Participation, and Organizational Effectiveness”, journal of Accounting Research, Spring, pp. 12-27

92. Dhaliwal D.S, Salamon G.L, Smith E.D, 1982, “The effect of Owner Vs Management Control on

the Choice of Accounting and Economics”, 41-53

93. Hopwood A.G., 1972, “An Empirical Study of the Role of Accounting Data in Performance

Evaluation”, journal of Accounting Research, pp. 156-182

94. Foster, G., 1981, “Intra-Industry Information Transfers Associated with Earnings Releases”,

journal of Accounting & Economics, December, pp. 201-232

95. Chua, W. F., 1986, “Radical Developments in Accounting Thought”, The Accounting Review,

October, pp601-632

96. Hughes P.J., 1986, “Signalling by Direct Disclosure Under Asymmetric Information”, journal of

Accounting & Economics, June, pp. 119-142

97. Kinney W.R. Jr., 1986, “Audit Technology and Preference for Auditing Standards”, Journal of

Accounting and Economics, 73-89

98. Titman S., Trueman B., 1986, “Information Quality and the Valuation of New Issues”, journal of

Accounting& Economics, pp. 159-172

99. Wilson G.P., 1986, “The Relative Information Content of Accruals and Cash Flows: Combined

Evidence at the Announcement and Annual Report Release Date”, Journal of Accounting Research, 165-203

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