经典会计英文文献目录100篇

经典文献 经典文献 TheThe 100100 articlesarticles withwith thethe highesthighest citationcitation index untilindex until 19961996 以下所有文献按照 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 提供的资料 1 Ball R and Brown P 1968 An Empirical Evaluation of Accounting Income Numbers journal of Accounting Research Autumn pp 159 178 2 Watts R L Zimmerman J 1978 Towards a Positive Theory of the Determination of Accounting Standards The Accounting Review pp 112 134 3 Healy P M 1985 The Effect of Bonus Schemes on Accounting Decisions Journal of Accounting and Economics April 85 107 4 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 5 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 6 Easton P D Zmijewski M E 1989 Cross Sectional Variation in the Stock Market Response to Accounting Earnings Announcements Journal of Accounting and Economics 117 141 7 Beaver W H 1968 The Information Content of Annual Earnings Announcements journal of Accounting Research pp 67 92 8 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 9 Patell J M 1976 Corporate Forecasts of Earnings Per Share and Stock Price Behavior Empirical Tests Journal of Accounting Research Autumn 246 276 10 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 11 Ou J A Penman S H 1989 Financial Statement Analysis and the Prediction of Stock Returns Journal of Accounting and Economics Nov 295 329 12 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 13 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 14 Atiase R K 1985 Predisclosure Information Firm Capitalization and Security Price Behavior Around Earnings Announcements journal of Accounting Research Spring pp 21 36 15 Miller P O Leary T 1987 Accounting and the Construction of the Governable Person Accounting Organizations and Society No 3 pp 235 266 16 O Brien P C 1988 Analysts Forecasts As Earnings Expectations journal of Accounting Economics pp 53 83 17 Bernard V L 1987 Cross Sectional Dependence and Problems in Inference in Market Based Accounting Research Journal of Accounting Research Spring pp 1 48 18 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 19 Freeman R N 1987 The Association Between Accounting Earnings and Security Returns for Large and Small Firms journal of Accounting Economics pp 195 228 20 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 21 Beaver W H Lambert R A and Morse D 1980 The Information Content of Security Prices Journal of Accounting Economics March pp 3 28 22 Foster G 1977 Quarterly Accounting Data Time Series Properties and predictive Ability Results The Accounting Review pp 201 232 23 Christie A A 1987 On Cross Sectional Analysis in Accounting Research journal of Accounting Economics December pp 231 258 24 Loft A 1986 Towards a Critica1 Understanding of Accounting The Case of Cost Accounting in the U K 1914 1925 Accounting Organizations and Society No 2 pp 137 170 25 Gonedes N 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 26 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 27 Hagerman R L Zmijewski M E 1979 Some Economic Determinants of Accounting Policy Choice Journal of Accounting and Economics August 141 161 28 Burchell S Clubb C and Hopwood A G 1985 Accounting in its Socia1 Context Towards a History of Value Added in the United Kingdom Accounting Organizations and Society No 4 pp 381 414 29 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 30 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 31 Watts R L Zimmerman J L 1979 The Demand for and Supply of Accounting Theories The Market for Excuses The Accounting Review April pp 273 305 32 Armstrong J P 1987 the rise of Accounting Controls in British Capitalist Enterprises Accounting Organizations and Society May pp 415 436 33 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 34 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 35 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 36 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 37 Zmijewski M 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 38 Lev B Ohlson J A 1982 Market Based Empirical Research in Accounting A Review Interpretation and Extension Journal of Accounting Research 249 322 39 Ou J and Penman S H 1989 Financial Statement Analysis and the Prediction of Stock Returns Journal of Accounting and Economics Nov 295 329 40 Bruns Jr W J Waterhouse J 1975 Budgetary Control and Organization Structure journal of Accounting Research Autumn pp 177 203 41 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 42 Foster G 1980 Accounting Policy Decisions and Capital Market Research journal of Accounting Economics March pp 29 62 43 Gibbins M 1984 Propositions About the Psychology of Professional Judgement in Public Accounting Journal of Accounting Research Spring pp 103 125 44 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 45 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 46 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 47 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 48 Kaplan R S 1984 The Evolution of Management Accounting The Accounting Review 390 341 49 Libby R 1985 Availability and the Generation of Hypotheses in Analytica1 Review journal of Accounting Research Autumn pp 648 667 50 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 51 Foster G Olsen C Shevlin T 1984 Earnings Releases Anomalies and the Behavior of Security Returns The Accounting Review October pp 574 603 52 Lipe R C 1986 The Information Contained in the Components of Earnings journal of Accounting Research pp 37 68 53 Rayburn J 1986 The Association of Operating Cash Flows and Accruals With Security Returns Journal of Accounting Research 112 137 54 Ball R and Foster G 1982 Corporate Financial Reporting A Methodological Review of Empirical Research journal of Accounting Research pp 161 234 55 Demski J S Feltham G A 1978 Economic Incentives in Budgetary Control Systems The Accounting Review 336 359 56 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 57 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 58 Fried D Givoly D 1982 Financial Analysts Forecasts of Earnings A Better Surrogate for Market Expectations journal of Accounting Economics October pp 85 107 59 Waterhouse J H Tiessen P 1978 A Contingency Framework for Management Accounting Systems Research Accounting Organizations and Society No 3 pp 65 76 60 Ashton R H 1974 Experimental Study of Internal Control Judgment journal of accounting Research 1974 pp 143 157 61 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 62 Watts R L Leftwich R W 1977 The Time Series of Annual Accounting Earnings journal of Accounting Research Autumn pp 253 271 63 Otley D T 1980 The Contingency Theory of Management Accounting Achievement and Prognosis Accounting Organizations and Society NO 4 413 428 64 Hayes D C 1977 The Contingency Theory of Managerial Accounting The Accounting Review January 22 39 65 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 66 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 67 Schipper W Thompson R 1983 The Impact Mergers Related Regulations on the Shareholders of Acquiring Firms Journal of Accounting Research 184 221 68 Antle R Smith A 1986 An Empirical Investigation of the Relative Performance Evaluation of Corporate Executives journal of Accounting Research spring pp 1 39 69 Gonedes N 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 70 Ashton A H and Ashton R H 1998 Sequential Belief Revision in Auditing The Accounting Review October pp 623 641 71 Larcker D F 1983 The Association Between Performance Plan Adoption and Corporate Capital Investment Journal of Accounting and Economics 3 30 72 McNichols M Wilson G P 1988 Evidence of Earnings Management from the Provision for Bad Debts journal of Accounting Research pp 1 31 73 Tomkins C Groves R 1983 The Everyday Accountant and Researching His Reality Accounting Organizations and Society No 4 pp361 374 74 Dye R A 1985 Disclosure of Nonproprietary Information Journal of Accounting Research 123 145 75 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 76 Joyce E J 1976 Expert Judgment in Audit Program Planning journal of Accounting Research pp 29 60 77 Kaplan R S 1983 Measuring Manufacturing Performance A New Challenge for Managerial Accounting Research The Accounting Review 686 705 78 Ball R 1972 Changes in Accounting Techniques and Stock Prices journal of Accounting Research Supplement pp 1 38 79 Ricks W E 1982 The Market s Response to the 1974 LIFO Adoptions Journal of Accounting Research 367 387 80 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 81 DeAngelo L E 1981 Auditor Size and Audit Quality Journal of Accounting and Economics 183 199 82 Merchant K A 1981 The Design of the Corporate Budgeting System Influences on Managerial Behavioral and Performance The Accounting Review October pp 813 829 83 Penman S H 1980 An Empirical Investment of the Voluntary Disclosure of Corporate Earnings Forecasts of Earnings Journal of Accounting Research 132 160 84 Simunic D 1980 The Pricing of Audit Services Theory and Evidence Journal of Accounting Research 161 190 85 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 86 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 87 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 88 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 89 Leftwich R W 1983 Accounting Information in Private Markets Evidence from Private Lending Agreements