会计学的100篇经典文献

这些是会计学的基础文献,是所有其他文献的参考文献 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.Watts R.L., Zimmerman J., 1978, “Towa rds a Positive Theory of the Determination of Accounting Standards”, The Accounting Review, pp. 112-134 2.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”, jou rnal 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 Retur ns 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 Rayb urn, 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 Account ing & 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 o f Accounting & Economics, December, pp. 231-258 23.Lo ft A., 1986, “Towards a Critica l 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, “Cap ital 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 De cision 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 Pr inciples 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., Zi mmerman 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 Repor ting 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. a nd 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 o f 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 Accountin g 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 Accou nting”, 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 Rese arch”, 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 Account ing 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, “Ev idence 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 R esearch, 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 Accountin g 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.Albre cht, 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.Merc hant 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 Organizat ional 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 Co ntent of Accruals and Cash Flows: Combined Evidence at the Announcement and Annual Report Release Date”, Journal of Accounting Research, 165-203