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,
.
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
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
.
.
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
.
.
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
.
.
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
.
.
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:
.
.
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,
.
.
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
.
.
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
.
.
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
.
.
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
.
.
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:
.
.
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
.
.
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
.
P.J., 1986, “Signalling by Direct Disclosure Under Asymmetric
.
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
.
因篇幅问题不能全部显示，请点此查看更多更全内容