100篇会计经典文献

100篇会计经典文献share with 各位会计、财务专业的同学...

（P.S.读英文期刊绝对是体力活...开读前一定要吃好睡好...）

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

 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

 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

 Collins,

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D. W., Kothari, S. P., 1989, “An Analysis of Intertemporal and

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Cross-Sectional Determinants of Earnings Response Coefficients”, journal of Accounting & Economics, pp. 143-181

 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

 Beaver, W. H., 1968, “The Information Content of Annual Earnings

Announcements”, journal of Accounting Research, pp. 67-92

 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

 Patell J.M, 1976, “Corporate Forecasts of Earnings Per Share and Stock Price

Behavior: Empirical Tests. Journal of Accounting Research, Autumn, 246-276

 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

 Ou J.A., Penman S.H., 1989, “Financial Statement Analysis and the

Prediction of Stock Returns”, Journal of Accounting and Economics, Nov., 295-329

 William H. Beaver, Roger Clarke, William F. Wright, 1979, “The Association

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between Unsystematic Security Returns and the Magnitude of Earnings Forecast Errors,” Journal of Accounting Research, 17, 316-340.

 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

 Atiase, R.K., 1985, “Predisclosure Information, Firm Capitalization, and

Security Price Behavior Around Earnings Announcements”, journal of Accounting Research, Spring, pp.21-36.

 Miller P., O'Leary T., 1987, “Accounting and the Construction of the

Governable Person”, Accounting, Organizations and Society, No. 3, pp. 235-266

 O'Brien P.C., 1988, “Analysts' Forecasts As Earnings Expectations”, journal

of Accounting & Economics, pp.53-83

 Bernard, V. L., 1987, “Cross-Sectional Dependence and Problems in

Inference in Market-Based Accounting Research”, Journal of Accounting Research, Spring, pp. 1-48

 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

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 Freeman, R. N., 1987, “The Association Between Accounting Earnings and

Security Returns for Large and Small Firms”, journal of Accounting & Economics, pp. 195-228

 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

 Beaver, W. H., Lambert, R. A. and Morse, D., 1980, “The Information Content

of Security Prices, Journal of Accounting & Economics”, March, pp. 3-28

 Foster G., 1977, “Quarterly Accounting Data: Time-Series Properties and

predictive-Ability Results”, The Accounting Review, pp. 201-232

 Christie A.A., 1987, “On Cross-Sectional Analysis in Accounting Research”,

journal of Accounting & Economics, December, pp. 231-258

 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

 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

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 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

 Hagerman R.L, Zmijewski M.E, 1979, “Some Economic Determinants of

Accounting Policy Choice”, Journal of Accounting and Economics, August, 141-161

 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

 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

 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

 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

 Armstrong J.P., 1987, “the rise of Accounting Controls in British Capitalist

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Enterprises”, Accounting, Organizations and Society, May, pp. 415-436

 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

 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

 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

 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

 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

 Lev B., Ohlson J.A, 1982, “Market-Based Empirical Research in Accounting:

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A Review, Interpretation, and Extension”, Journal of Accounting Research, 249-322

 Ou J. and Penman S.H., 1989, “Financial Statement Analysis and the

Prediction of Stock Returns”, Journal of Accounting and Economics, Nov., 295-329

 Bruns Jr. W.J, Waterhouse, J., 1975, “Budgetary Control and Organization

Structure”, journal of Accounting Research, Autumn, pp. 177-203

 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

 Foster, G., 1980, “Accounting Policy Decisions and Capital Market

Research”, journal of Accounting & Economics March, pp. 29-62

 Gibbins M., 1984, “Propositions About the Psychology of Professional

Judgement in Public Accounting”, Journal of Accounting Research, Spring, pp. 103-125

 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

 Abdolmohammadi M.J., Wright A., 1987, “An Examination of the Effects of

Experience and Task Complexity on Audit Judgments”, The Accounting Review,

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pp. 1-13

 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

 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

 Kaplan R.S, 1984, “The Evolution of Management Accounting”, The

Accounting Review, 390-341

 Libby R., 1985, “Availability and the Generation of Hypotheses in Analytica1

Review”, journal of Accounting Research, Autumn, pp. 648-667

 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

 Foster, G., Olsen, C., Shevlin T., 1984, “Earnings Releases, Anomalies, and

the Behavior of Security Returns”, The Accounting Review, October, pp.574-603

 Lipe R.C., 1986, “The Information Contained in the Components of

Earnings”, journal of Accounting Research, pp. 37-68

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 Rayburn J., 1986, “The Association of Operating Cash Flows and Accruals

With Security Returns”, Journal of Accounting Research, 112-137

 Ball, R. and Foster, G., 1982, “Corporate Financial Reporting: A

Methodological Review of Empirical Research”, journal of Accounting Research, pp. 161-234

 Demski J.S, Feltham G.A, 1978, “Economic Incentives in Budgetary Control

Systems”, The Accounting Review, 336-359

 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

 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

 Fried, D., Givoly, D., 1982, “Financial Analysts' Forecasts of Earnings: A

Better Surrogate for Market Expectations”, journal of Accounting & Economics, October, pp. 85-107

 Waterhouse J. H., Tiessen P., 1978, “A Contingency Framework for

Management Accounting Systems Research”, Accounting, Organizations and Society, No.3, pp.65-76

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 Ashton, R .H., 1974, “Experimental Study of Internal Control Judgment

journal of accounting Research”, 1974, pp. 143-157

 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

 Watts R.L., Leftwich, R. W., 1977, “The Time Series of Annual Accounting

Earnings, journal of Accounting Research”, Autumn, pp. 253-271

 Otley D.T, 1980, “The Contingency Theory of Management Accounting:

Achievement and Prognosis”, Accounting, Organizations, and Society, NO. 4, 413-428

 Hayes D.C, 1977, “The Contingency Theory of Managerial Accounting”,

The Accounting Review, January, 22-39

 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

 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

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 Schipper W., Thompson R., 1983, “The Impact Mergers-Related

Regulations on the Shareholders of Acquiring Firms”, Journal of Accounting Research, 184-221

 Antle, R., Smith, A., 1986, “An Empirical Investigation of the Relative

Performance Evaluation of Corporate Executives”, journal of Accounting Research, spring, pp.1-39.

 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

 Ashton, A. H. and Ashton, R. H., 1998, “Sequential Belief Revision in

Auditing”, The Accounting Review, October, pp. 623-641

 Larcker D.F, 1983, “The Association Between Performance Plan Adoption

and Corporate Capital Investment”, Journal of Accounting and Economics, 3-30

 McNichols M., Wilson G.P., 1988, “Evidence of Earnings Management from

the Provision for Bad Debts”, journal of Accounting Research, pp.1-31

 Tomkins C., Groves R., 1983, “The Everyday Accountant and Researching

His Reality”, Accounting, Organizations and Society, No 4, pp361-374

 Dye R.A, 1985, “Disclosure of Nonproprietary Information”, Journal of

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Accounting Research, 123-145

 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

 Joyce E.J., 1976, “Expert Judgment in Audit Program Planning”, journal of

Accounting Research, pp. 29-60

 Kaplan R.S, 1983, “Measuring Manufacturing Performance: A New

Challenge for Managerial Accounting Research”, The Accounting Review, 686-705

 Ball R., 1972, “Changes in Accounting Techniques and Stock Prices”,

journal of Accounting Research, Supplement, pp. 1-38

 Ricks W.E, 1982, “The Market’s Response to the 1974 LIFO Adoptions”,

Journal of Accounting Research, 367-387

 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

 DeAngelo L.E, 1981, “Auditor Size and Audit Quality”, Journal of

Accounting and Economics, 183-199

 Merchant K.A., 1981, “The Design of the Corporate Budgeting System:

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Influences on Managerial Behavioral and Performance”, The Accounting Review, October, pp. 813-829

 Penman S.H, 1980, “An Empirical Investment of the Voluntary Disclosure of

Corporate Earnings Forecasts of Earnings”, Journal of Accounting Research, 132-160

 Simunic D., 1980, “The Pricing of Audit Services: Theory and Evidence”,

Journal of Accounting Research, 161-190

 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

 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

 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

 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

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 Leftwich R.W, 1983, “Accounting Information in Private Markets: Evidence

from Private Lending Agreements”. The Accounting Review, 23-42

 Otley D.T, 1978, “Budget Use and Managerial Performance”, Journal of

Accounting Research, Spring, 122-149

 Griffin, 1977, “The time-series Behavior of Quarterly Earnings: Preliminary

Evidence”, Journal of Accounting Research, spring, 71-83

 Brownell P., 1982, “The Role of Accounting Data in Performance Evaluation,

Budgetary Participation, and Organizational Effectiveness”, journal of Accounting Research, Spring, pp. 12-27

 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

 Hopwood A.G., 1972, “An Empirical Study of the Role of Accounting Data in

Performance Evaluation”, journal of Accounting Research, pp. 156-182

 Foster, G., 1981, “Intra-Industry Information Transfers Associated with

Earnings Releases”, journal of Accounting & Economics, December, pp. 201-232

 Chua, W. F., 1986, “Radical Developments in Accounting Thought”, The

Accounting Review, October, pp601-632

 Hughes

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P.J., 1986, “Signalling by Direct Disclosure Under Asymmetric

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Information”, journal of Accounting & Economics, June, pp. 119-142

 Kinney W.R. Jr., 1986, “Audit Technology and Preference for Auditing

Standards”, Journal of Accounting and Economics, 73-89

 Titman S., Trueman B., 1986, “Information Quality and the Valuation of New

Issues”, journal of Accounting& Economics, pp. 159-172

 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

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