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 Cro-Sectional
Determinants of Earnings Response Coefficients”, journal of Accounting & Economics, pp.
143-181
5.EastonP.D, Zmijewski M.E, 1989, “Cro-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 Aement 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 Aociation 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, “Cro-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 Aement of Unexpected Earnings”, Journal of Accounting and
Economics, 61-87
18.Freeman, R.N., 1987, “The Aociation 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 Cro-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, “Timeline 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
Cro-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 Profeional 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 Aociation 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., Tieen 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 Aement 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 Proceing 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 Aociation 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 Aociation
Between Exce 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-Aet 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 Effectivene”, 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 Aociated 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 Iues”, 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
