经典英文会计文献100篇

经典文献（The 100 articles with the highest citation index-until 1996）.
以下所有文献按照Lawrence D. Brown, 1996, “Influential Accounting Articles, Individuals, Ph. DGranting Institutions and Faculties; A Citational Analysis”, Accounting, Organizations and Society, V ol.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 ofAccounting Research, Autumn, pp. 159-178.
2. Watts R.L., Zimmerman J., 1978, “Towards a Positive Theory of the Determination ofAccounting Standards”, The Accounting Review, pp. 112-134 .
3.Healy P.M, 1985, “The Effect of Bonus Schemes on Accounting Decisions”, Journal ofAccounting and Economics, April, 85-107 .
4.Hopwood A. G., “Towards an Organizational Perspective for the Study of Accounting andInformation 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-SectionalDeterminants o f 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 toAccounting Earnings Announcements”, Journal of Accounting and Economics, 117-141.
7.Beaver, W. H., 1968, “The Information Content of Annual Earnings Announcements”, journal ofAccounting Research, pp. 67-92.
8.Holthausen R.W., Leftwich R.W., 1983, “The Economic Consequences of Accounting Choice:Implications of Costly Contracting and Mo nitoring”, journal of Accounting & Economics, August, pp77-117.
9.Patell J.M, 1976, “Corporate Forecasts of Earnings Per Share and Stock Price Behavior: EmpiricalTests. Journal of Accounting Research, Autumn,
246-276.
10.Brown L.D., Griffin P.A., Hagerman R.L., Zmijewski M.E, 1987, “An Evaluation of AlternativeProxies 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 Return s”,Journal of Accounting and Economics, Nov.,
295-329.
12.William H. Beaver, Roger Clarke, William F. Wright, 1979, “The Association betweenUnsystematic 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 inOrganizations and Society”, Accounting, Organizations and Society, No.1, pp. 5-28.
14.Atiase, R.K., 1985, “Predisclosure Information, Firm Capitalizatio n, and Security Price BehaviorAround Earnings Announcements”, journal of Accounting Research, Spring, pp.21-36. .
ler 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-BasedAccounting Research”, Journal of Account ing Research, Spring, pp. 1-48.
18.Brown L.D., Griffin P.A., Hagerman R.L., Zmijewski M.E, 1987, “An Evaluation of AlternativeProxies 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 forLarge 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 Contentof Prices with R espect 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 Accou nting Data: Time-Series Properties and predictive-AbilityResults”, The Accounting Review, pp. 201-232.
23.Christie A.A., 1987, “On Cross-Sectional Analysis in Accounting Research”, journal ofAccounting & Economics, December, pp. 231-258.
24.Loft A., 1986, “Towards a Critica1 Understanding of Accounting: The Case of Cost Accounting inthe 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, andSelecting 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 toCapitalize Interest”, Journal of Accounting & Economics, August, pp151-179.
27.Hagerman R.L, Zmijewski M.E, 1979, “Some Economic Determinants of Accounting PolicyChoice”, Journal of Accounting and Economics, August, 141-161.
28.Burchell S., Clubb, C. and Hopwood, A. G., 1985, “Accounting in its Socia1 Context: Towards aHistory 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 onCorporate Loan Agreements”, Journal of Accounting and Economics, 3-36.
30.Bernard, V. L. and Thomas, J . K., 1989, “Post-Earnings Announcement Drift: Delayed PriceResponse or Risk Premium?”, Journal of Accounting Research, pp. 1-36.
31.Watts R.L., Zimmerman J.L., 1979, “The Demand for and Supp ly of Accounting Theories: TheMarket 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 SecurityPrices: 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 toEa rnings 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 MarketReaction to Proposed Mandatory Accounting Changes in the Oil and Gas Industry: A Cross-Sect ional Analysis”, Journal of Accounting and Economics, 37-71.
36.Holthausen R.W., 1981, “Evidence on the Effect of Bond Covenants and ManagementCompensation 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 ofAccounting Standard Settings/Choice”, Journal of Accounting and Economics, 129-149.
38.Lev B., Ohlson J.A, 1982, “M arket-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 Eco nomics, Nov.,
295-329.
40.Bruns Jr. W.J, Waterhouse, J., 1975, “Budgetary Control and Organization Structure”, journal ofAccounting 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 ofAccounting & Economics March, pp. 29-62.
43.Gibbins M., 1984, “Propositions About the Psychology of Professional Judgement in PublicAccounting”, 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 TaskComplexity 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 Exami nation: A Genealogy of DisciplinaryPower”, 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 Hypot heses in Analytica1 Review”, journal ofAccounting Research, Autumn, pp. 648-667.
50.Wilson G.P., 1987, “The Incremental Information Content of the Accrual and Funds Componentsof Earnings After Controlling for Earnings”, the Accounting Review, 293-322.
51.F oster, G., Olsen, C., Shevlin T., 1984, “Earnings Releases, Anomalies, and the Behavior ofSecurity Returns”, The Accounting Review, October,
pp.574-603.
52.Lipe R.C., 1986,“The Information Contained in the Components of Earnings”, journal ofAccounting Rese arch, pp. 37-68.
53.Rayburn J.,1986, “The Association of Operating Cash Flows and Accruals With SecurityReturns”, Journal of Accounting Research, 112-137.
54.Ball, R. andFoster, G., 1982, “Corporate Financial Reporting: A Methodological Review ofEmpirical Research”, journal of Accounting Research, pp. 161-234.
55.DemskiJ.S,Feltham G.A, 1978, “Economic Incentives in Budgetary Control Systems”, TheAccounting Review, 336-359.
56.Cooper D.J,Sherer M.J, 1984, “The Value of Corporate Accounting Reports: Arguments for aPolitical 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: Deconstructionprivilege and Accounting Research”, Accounting Organization and Society, March,pp. 1-28.
58.Fried, D.,Givoly, D., 1982, “Financial Analysts' Forecasts of Earnings: A BetterSurrogate for Market Expectations”, journal of Accounting & Economics,October, pp. 85-107.
59.Waterhouse J.H., Tiessen P., 1978, “A Contingency Framework for Management AccountingSystems 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 theExtractive 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, journalof Accounting Research”, Autumn, pp. 253-271.
63Otley D.T, 1980,“The Contingency Theory of Management Accounting: Achievement and Prognosis”,Accounting, Organi zations, 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 Contentof Replacement Cost Earnings”, Journal of Accounting & Economics, July, pp.15-39.
66.Libby R., LewisB.L., 1977, “Human Information Processing Research in Accounting: The State ofthe Art”, Accounting, Organizations and Society, No.3, pp. 245-268.
67.SchipperW.,Thompso n R., 1983, “The Impact Mergers-Related Regulations on the Shareholdersof Acquiring Firms”, Journal of Accounting Research, 184-221.
68.Antle, R.,Smith, A., 1986, “An Empirical Investigation of the Relative PerformanceEvaluation of Corporate Executives”, j ournal of Accounting Research, spring,pp.1-39..
69.GonedesN.J.,Dopuch N., Penman S.H., 1976, “Disclosure Rules, Information-Production, andCapital Market Equilibrium: The Case of Forecast Disclosure Rules”, Journal ofAccounting Research, 89-137.
70.Ashton, A. H.and Ashton, R. H., 1998, “Sequential Belief Revision in Auditing”, TheAccounting Review, October, pp. 623-641.
rcker D.F,1983, “The Association Between Performance Plan Adoption and Corporate CapitalInvestment”, Journal of Accounting and Economics, 3-30.
72.McNicholsM.,Wilson G.P., 1988, “Evidence of Earnings Management from the Provision for BadDebts”, journal of Accounting Research, pp.1-31.
73.Tomkins C.,Groves R., 1983, “The Everyday Accountant and Researching His Reality”,Accounting, Organiz ations 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.andLindahl F. W., 1982, “Stock Price Reactions to LIFO Adoptions: TheAssociationBetween Excess Returns and LIFO Tax Savings”, Journal of AccountingResearch, 1982, pp. 551-588.
76.Joyce E.J.,1976, “Expert Judgment in Audit Program Planning”, journal of AccountingResearch, pp. 29-60.
77.Kaplan R.S,1983, “Measuring Manufacturing Performance: A New Challenge f or ManagerialAccounting 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 AccountingResearch, 367-387.
80.Albrecht, W. S.,Lookabill L. L., McKeown, J.C., 1977, “The
Time-Series Properties of AnnualEarnings”, 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 ManagerialBehavioral and Performance”, The Accounting Review, October, pp. 813-829.
83.Penman S.H,1980, “An Empirical Investment of the V oluntary Disclosure of CorporateEarnings Forecasts of Earnings”, Journal of Accounting Research, 132-160.
84.Simunic D.,1980, “The Pricing of Audit Services: Theory and Evidence”, Journal ofAccounting Research, 161-190.
85.Waller W. S.,Felix Jr. W.L., 1984, “The Auditor and Learning from Experience: SomeConjectures”, Accounting, Organizations and Society, No. 3, pp. 383-408.
86.DyckmanT.R,Smith A.J, 1979, “Financial Accounting and Reporting by Oil and Gas ProducingCompanie s: A Study of Information Effects”, Journal of Accounting andEconomics, 45-75.
87.Holthausen R.W.,Verrecchia R.E., 1988, “The Effect of Sequential Information Releases on theVariance of Price Changes in an Intertemporal
Multi-Asset Market”, journal ofAccounting Research, Spring, pp.82-106.
88.Hopwood A. G.,1978, “Towards an Organizational Perspective for the Study of Accounting andInformation Systems”, Accounting, Organizations and Society, No. 1, pp. 3-14.
89.Leftwich R.W,1983, “Accounting Informati on in Private Markets: Evidence from Private LendingAgreements”. The Accounting Review, 23-42.
90.Otley D.T, 1978,“Budget Use and Managerial Performance”, Journal of Accounting Research,Spring, 122-149.
91.Griffin, 1977,“The time-series Behavior of Quarterly Earnings: Preliminary Evidence”, Journalof Accounting Research, spring, 71-83.
92.Brownell P.,1982, “The Role of Accounting Data in Performance Evaluation, BudgetaryParticipation, and Organizational Effectiveness”, journal of AccountingResearch, Spring, pp. 12-27.
93. Dhaliwal D.S,Salamon G.L, Smith E.D, 1982, “The effect of Owner Vs Management Control on theChoice of Accounting and Economics”, 41-53.
94.Hopwood A.G.,1972, “An Empirical Study of the Role of Accounting Data in PerformanceEvaluation”, jour nal of Accounting Research, pp. 156-182.
95.Foster, G.,1981, “Intra-Industry Information Transfers Associated with Earnings Releases”,journal of Accounting & Economics, December, pp. 201-232.
96.Chua, W. F.,1986, “Radical Developments in Accounting Thought”, The Accounting Review,October, pp601-632.
97.Hughes P.J.,1986, “Signalling by Direct Disclosure Under Asymmetric Information”, journalof Accounting & Economics, June, pp. 119-142.
98.Kinney W.R. Jr.,1986, “Audit Technology and Preference for Aud iting Standards”, Journal ofAccounting and Economics, 73-89.
99.Titman S.,Trueman B., 1986, “Information Quality and the V aluation of New Issues”,journal of Accounting& Economics, pp. 159-172.
100.Wilson G.P.,1986, “The Relative Information Content of Accruals and Cash Flows: CombinedEvidence at the Announcement and Annual Report Release Date”, Journal ofAccounting Research, 165-203.
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