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, 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 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 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 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 Monitoring”, 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 Returns”,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 Capitalization, and Security Price BehaviorAround 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-BasedAccounting 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 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 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-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 Supply 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 toEarnings 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-Sectional 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, “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 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 Examination: 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 Hypotheses 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.Foster, 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 Research, 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 accountingResearch”, 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.