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参考:LawrenceD.Brown,1996,“InfluentialAccountingArticles,Individuals,Ph.DGrantingInstitutionsandFaculties;ACitationalAnalysis”,Accounting,OrganizationsandSociety,Vol.21,NO.7/8,P726-7281.Ball,R.andB ...
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参考:Lawrence D. Brown, 1996, “Influential AccountingArticles, Individuals, Ph. D Granting Institutions and Faculties; A CitationalAnalysis”, Accounting, Organizations and Society, Vol.21, NO.7/8, P726-728

1. Ball, R. andBrown, P., 1968, “An Empirical Evaluation of Accounting Income Numbers”,journal of Accounting Research, Autumn, pp. 159-178

1. 2. Watts R.L., Zimmerman J., 1978,“Towards a Positive Theory of the Determination of Accounting Standards”, TheAccounting Review, pp. 112-134

2. 3. Healy P.M, 1985, “The Effect of BonusSchemes on Accounting Decisions”, Journal of Accounting and Economics, April,85-107

3. Hopwood A. G.,“Towards an Organizational Perspective for the Study of Accounting andInformation 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-SectionalDeterminants 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 toAccounting Earnings Announcements”, Journal of Accounting and Economics,117-141

6. Beaver, W. H.,1968, “The Information Content of Annual Earnings Announcements”, journal ofAccounting Research, pp. 67-92

7. 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

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 AlternativeProxies for the Market’s Assessment of Unexpected Earnings”, Journal ofAccounting and Economics, 61-87

10.Ou J.A., PenmanS.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 betweenUnsystematic Security Returns 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 Accountingin Organizations and Society”, Accounting, Organizations and Society, No.1, pp.5-28

13.Atiase, R.K.,1985, “Predisclosure Information, Firm Capitalization, and Security Price BehaviorAround 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-BasedAccounting 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 AlternativeProxies for the Market’s Assessment of Unexpected Earnings”, Journal ofAccounting and Economics, 61-87

18.Freeman, R. N.,1987, “The Association Between Accounting Earnings and Security Returns forLarge and Small Firms”, journal of Accounting & Economics, pp. 195-228

19.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

20.Beaver, W. H.,Lambert, R. A. and Morse, D., 1980, “The Information Content of SecurityPrices, Journal of Accounting & Economics”, March, pp. 3-28

21.Foster G., 1977,“Quarterly Accounting Data: Time-Series Properties and predictive-AbilityResults”, The Accounting Review, pp. 201-232

22.Christie A.A.,1987, “On Cross-Sectional Analysis in Accounting Research”, journal ofAccounting & Economics, December, pp. 231-258

23.Loft A., 1986,“Towards a Critica1 Understanding of Accounting: The Case of Cost Accounting intheU.K.”, 1914-1925, Accounting, Organizations and Society, No.2, pp.137-170

24.GonedesN.J.,Dopuch N., 1974, “Capital Market Equilibrium, Information Production, andSelecting Accounting Techniques: Theoretical Framework and Review of EmpiricalWork”, journal of Accounting, 48-129

25.Bowen, R. M. ,Noreen, E. W. and Lacey, J. M., 1981, “Determinants of the Corporate Decisionto 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: Towardsa History of Value Added in theUnited Kingdom”, Accounting, Organizations andSociety, No. 4, pp.381-414

28.Leftwich R.W,1981, “Evidence of the Impact of Mandatory Changes in Accounting Principles onCorporate Loan Agreements”, Journal of Accounting and Economics, 3-36

29.Bernard, V. L.and Thomas, J . K., 1989, “Post-Earnings Announcement Drift: Delayed PriceResponse or Risk Premium?”, Journal of Accounting Research, pp. 1-36

30.WattsR.L.,Zimmerman J.L., 1979, “The Demand for and Supply of Accounting Theories: TheMarket 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 SecurityPrices: A Second Look”, journal of Accounting & Economics, July, pp.139-157

33.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

34.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

35.Holthausen R.W.,1981, “Evidence on the Effect of Bond Covenants and Management CompensationContracts on the Choice of Accounting Techniques: The Case of the DepreciationSwitch-Back”, journal of Accounting & Economics, March, pp. 73-109

36.ZmijewskiM.E., HagermanR.L., 1981, “An Income Strategy Approach to the Positive Theory of AccountingStandard Settings/Choice”, Journal of Accounting and Economics, 129-149

37.Lev B., OhlsonJ.A, 1982, “Market-Based Empirical Research in Accounting: A Review,Interpretation, and Extension”, Journal of Accounting Research, 249-322

38.Ou J. and PenmanS.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”, journalof 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 ofAccounting & Economics March, pp. 29-62

42.Gibbins M.,1984, “Propositions About the Psychology of Professional Judgement in PublicAccounting”, 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.AbdolmohammadiM.J., Wright A., 1987, “An Examination of the Effects of Experience and TaskComplexity on Audit Judgments”, The Accounting Review, pp. 1-13

45.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 Practicesin 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 of DisciplinaryPower”, 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”, journalof Accounting Research, Autumn, pp. 648-667

49.Wilson G.P.,1987, “The Incremental Information Content of the Accrual and Funds Componentsof Earnings After Controlling for Earnings”, the Accounting Review, 293-322

50.Foster, G.,Olsen, C., Shevlin T., 1984, “Earnings Releases, Anomalies, and the Behavior ofSecurity Returns”, The Accounting Review, October, pp.574-603

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