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, P726-7281. Ball, R. and Brown, P., 1968, “An Empirical Evaluation of Accounting Income Numbers”, journal of Accounting Research, Autumn, pp. 159-1781 2.Watts R.L., Zimmerman J., 1978, “Towards a Positive Theory of theDetermination of Accounting Standards”, The Accounting Review, pp. 112-1342 3.Healy P.M, 1985, “The Effect of Bonus Schemes on Accounting Decisions”,Journal of Accounting and Economics, April, 85-1073Hopwood A. G., “Towards an Organizational Perspective for the Study of Accounting and Information Systems”, Accounting, Organizations and Society (No. 1, 1978) pp. 3-144Collins, D. W., Kothari, S. P., 1989, “An Analysis of Intertemporal and Cross-Sectional Determinants of Earnings Response Coefficients”, journal of Accounting & Economics, pp. 143-1815EastonP.D, Zmijewski M.E, 1989, “Cross-Sectional Variation in the Stock Market Response to Accounting Earnings Announcements”, Journal of Accounting and Economics, 117-1416Beaver, W. H., 1968, “The Information Content of Annual Earnings Announcements”, journal of Accounting Research, pp. 67-927Holthausen R.W., Leftwich R.W., 1983, “The Economic Consequences of Accounting Choice: Implications of Costly Contracting and Monitoring”, journal of Accounting & Economics, August, pp77-1178Patell J.M, 1976, “Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Tests. Journal of Accounting Research, Autumn, 246-2769Brown 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, 61-8710Ou J.A., Penman S.H., 1989, “Financial Statement Analysis and the Prediction of Stock Returns”, Journal of Accounting and Economics, Nov., 295-32911William 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, 316-340.12Burchell 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. 5-2813Atiase, R.K., 1985, “Predisclosure Information, Firm Capitalization, and Security Price Behavior Around Earnings Announcements”, journal of Accounting Research, Spring, pp.21-36.14Miller P., O'Leary T., 1987, “Accounting and the Construction of the Governable Person”, Accounting, Organizations and Society, No. 3, pp. 235-26615O'Brien P.C., 1988, “Analysts' Forecasts As Earnings Expectations”, journal of Accounting & Economics, pp.53-8316Bernard, V. L., 1987, “Cross-Sectional Dependence and Problems in Inference in Market-Based Accounting Research”, Journal of Accounting Research, Spring, pp. 1-48 17Brown 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, 61-8718Freeman, R. N., 1987, “The Association Between Accounting Earnings and Security Returns for Large and Small Firms”, journal of Accounting & Economics, pp. 195-228 19Collins, 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. 111-13820Beaver, W. H., Lambert, R. A. and Morse, D., 1980, “The Information Content of Security Prices, Journal of Accounting & Economics”, March, pp. 3-2821Foster G., 1977, “Quarterly Accounting Data: Time-Series Properties and predictive-Ability Results”, The Accounting Review, pp. 201-23222Christie A.A., 1987, “On Cross-Sectional Analysis in Accounting Research”, journal of Accounting & Economics, December, pp. 231-25823Loft 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.137-17024GonedesN.J., Dopuch N., 1974, “Capital Market Equilibrium, Information Production, and Selecting Accounting Techniques: Theoretical Framework and Review of Empirical Work”, journal of Accounting, 48-12925Bowen, R. M. , Noreen, E. W. and Lacey, J. M., 1981, “Determinants of the Corporate Decision to Capitalize Interest”, Journal of Accounting & Economics, August, pp151-17926Hagerman R.L, Zmijewski M.E, 1979, “Some Economic Determinants of Accounting Policy Choice”, Journal of Accounting and Economics, August, 141-16127Burchell 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.381-41428Leftwich R.W, 1981, “Evidence of the Impact of Mandatory Changes in Accounting Principles on Corporate Loan Agreements”, Journal of Accounting and Economics, 3-36 29Bernard, V. L. and Thomas, J . K., 1989, “Post-Earnings Announcement Drift: Delayed Price Response or Risk Premium?”, Journal of Accounting Research, pp. 1-36 30WattsR.L., Zimmerman J.L., 1979, “The Demand for and Supply of Accounting Theories: The Market for Excuses”, The Accounting Review, April, pp. 273-30531Armstrong J.P., 1987, “the rise of Accounting Controls in British CapitalistEnterprises”, Accounting, Organizations and Society, May, pp. 415-43632Beaver, 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 33Chambers, A. E., Penman, S.H, 1984, “Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements”, journal of Accounting Research, Spring, pp. 21-4734Collins 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 35Holthausen 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. 73-10936ZmijewskiM.E., Hagerman R.L., 1981, “An Income Strategy Approach to the Positive Theory of Accounting Standard Settings/Choice”, Journal of Accounting and Economics, 129-14937Lev B., Ohlson J.A, 1982, “Market-Based Empirical Research in Accounting: A Review, Interpretation, and Extension”, Journal of Accounting Research, 249-32238Ou J. and Penman S.H., 1989, “Financial Statement Analysis and the Prediction of Stock Returns”, Journal of Accounting and Economics, Nov., 295-32939Bruns Jr. W.J, Waterhouse, J., 1975, “Budgetary Control and Organization Structure”, journal of Accounting Research, Autumn, pp. 177-20340Tinker 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. 167-20041Foster, G., 1980, “Accounting Policy Decisions and Capital Market Research”, journal of Accounting & Economics March, pp. 29-6242Gibbins M., 1984, “Propositions About the Psychology of Professional Judgement in Public Accounting”, Journal of Accounting Research, Spring, pp. 103-12543Hopwood A.G, 1983, “On Trying to Study Accounting in the Contexts in which it Operates”, Accounting, Organizations and Society, No. 2/3, pp. 287-30544Abdolmohammadi M.J., Wright A., 1987, “An Examination of the Effects of Experience and Task Complexity on Audit Judgments”, The Accounting Review, pp. 1-1345Berry, 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.3-2846Hoskin, K.W., Macve R.H, 1986, “Accounting and the Examination: A Genealogy of Disciplinary Power”, Accounting, Organizations and Society, No. 2, pp. 105-13647Kaplan R.S, 1984, “The Evolution of Management Accounting”, The Accounting Review, 390-34148Libby R., 1985, “Availability and the Generation of Hypotheses in Analytica1 Review”, journal of Accounting Research, Autumn, pp. 648-66749Wilson G.P., 1987, “The Incremental Information Content of the Accrual and FundsComponents of Earnings After Controlling for Earnings”, the Accounting Review, 293-32250Foster, G., Olsen, C., Shevlin T., 1984, “Earnings Releases, Anomalies, and the Behavior of Security Returns”, The Accounting Review, October, pp.574-60351Lipe R.C., 1986, “The Information Contained in the Components of Earnings”, journal of Accounting Research, pp. 37-6852Rayburn J., 1986, “The Association of Operating Cash Flows and Accruals With Security Returns”, Journal of Accounting Research, 112-13753Ball, R. and Foster, G., 1982, “Corporate Financial Reporting: A Methodological Review of Empirical Research”, journal of Accounting Research, pp. 161-23454Demski J.S, Feltham G.A, 1978, “Economic Incentives in Budgetary Control Systems”, The Accounting Review, 336-35955Cooper 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, 207-23256Arrington, C. E., Francis J.R., 1989, “Letting the Chat Out of the Bag: Deconstruction privilege and Accounting Research”, Accounting Organization and Society, March, pp. 1-2857Fried, D., Givoly, D., 1982, “Financial Analysts' Forecasts of Earnings: A Better Surrogate for Market Expectations”, journal of Accounting & Economics, October, pp. 85-10758Waterhouse J. H., Tiessen P., 1978, “A Contingency Framework for Management Accounting Systems Research”, Accounting, Organizations and Society, No.3, pp.65-76 59Ashton, R .H., 1974, “Experimental Study of Internal Control Judgment journal of accounting Research”, 1974, pp. 143-15760Collins 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. 3-4461Watts R.L., Leftwich, R. W., 1977, “The Time Series of Annual Accounting Earnings, journal of Accounting Research”, Autumn, pp. 253-27162Otley D.T, 1980, “The Contingency Theory of Management Accounting: Achievement and Prognosis”, Accounting, Organizations, and Society, NO. 4, 413-428 63Hayes D.C, 1977, “The Contingency Theory of Managerial Accounting”, The Accounting Review, January, 22-3964Beaver, W. H. ,Griffin, P. A. and Landsman, W. R., 1982, “The Incremental Information Content of Replacement Cost Earnings”, Journal of Accounting & Economics, July, pp. 15-3965Libby R., Lewis B.L., 1977, “Human Information Processing Research in Accounting: The State of the Art”, Accounting, Organizations and Society, No.3, pp. 245-26866Schipper W., Thompson R., 1983, “The Impact Mergers-Related Regulations on the Shareholders of Acquiring Firms”, Journal of Accounting Research, 184-22167Antle, R., Smith, A., 1986, “An Empirical Investigation of the Relative Performance Evaluation of Corporate Executives”, journal of Accounting Research, spring, pp.1-39. 68GonedesN.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, 89-13769Ashton, A. H. and Ashton, R. H., 1998, “Sequential Belief Revision in Auditing”, The Accounting Review, October, pp. 623-64170Larcker D.F, 1983, “The Association Between Performance Plan Adoption and Corporate Capital Investment”, Journal of Accounting and Economics, 3-3071McNichols M., Wilson G.P., 1988, “Evidence of Earnings Management from the Provision for Bad Debts”, journal of Accounting Research, pp.1-3172Tomkins C., Groves R., 1983, “The Everyday Accountant and Researching His Reality”, Accounting, Organizations and Society, No 4, pp361-37473Dye R.A, 1985, “Disclosure of Nonproprietary Information”, Journal of Accounting Research, 123-14574Biddle, G. C. and Lindahl F. W., 1982, “Stock Price Reactions to LIFO Adoptions: The Association Between Excess Returns and LIFO T ax Savings”, Journal of Accounting Research, 1982, pp. 551-58875Joyce E.J., 1976, “Expert Judgment in Audit Program Planning”, journal of Accounting Research, pp. 29-6076Kaplan R.S, 1983, “Measuring Manufacturing Performance: A New Challenge for Managerial Accounting Research”, The Accounting Review, 686-70577Ball R., 1972, “Changes in Accounting Techniques and Stock Prices”, journal of Accounting Research, Supplement, pp. 1-3878Ricks W.E, 1982, “The Market’s Response to the 1974 LIFO Adoptions”, Journal of Accounting Research, 367-38779Albrecht, W. S., Lookabill L. L., McKeown, J.C., 1977, “The Time-Series Properties of Annual Earnings”, journal of Accounting Research, Autumn, pp. 226-24480DeAngelo L.E, 1981, “Auditor Size and Audit Quality”, Journal of Accounting and Economics, 183-19981Merchant K.A., 1981, “The Design of the Corporate Budgeting System: Influences on Managerial Behavioral and Performance”, The Accounting Review, October, pp. 813-82982Penman S.H, 1980, “An Empirical Investment of the Voluntary Disclosure of Corporate Earnings Forecasts of Earnings”, Journal of Accounting Research, 132-160 83Simunic D., 1980, “The Pricing of Audit Services: Theory and Evidence”, Journal of Accounting Research, 161-19084Waller W. S., Felix Jr. W.L., 1984, “The Auditor and Learning from Experience: Some Conjectures”, Accounting, Organizations and Society, No. 3, pp. 383-40885Dyckman 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, 45-7586Holthausen 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.82-10687Hopwood A. G., 1978, “Towards an Organizational Perspective for the Study of Accounting and Information Systems”, Accounting, Organizations and Society, No. 1,pp. 3-1488Leftwich R.W, 1983, “Accounting Information in Private Markets: Evidence from Private Lending Agreements”. The Accounting Review, 23-4289Otley D.T, 1978, “Budget Use and Managerial Performance”, Journal of Accounting Research, Spring, 122-14990Griffin, 1977, “The time-series Behavior of Quarterly Earnings: Preliminary Evidence”, Journal of Accounting Research, spring, 71-8391Brownell P., 1982, “The Role of Accounting Data in Performance Evaluation, Budgetary Participation, and Organizational Effectiveness”, journal of Accounting Research, Spring, pp. 12-2792Dhaliwal D.S, Salamon G.L, Smith E.D, 1982, “The effect of Owner Vs Management Control on the Choice of Accounting and Economics”, 41-5393Hopwood A.G., 1972, “An Empirical Study of the Role of Accounting Data in Performance Evaluation”, journal of Accounting Research, pp. 156-18294Foster, G., 1981, “Intra-Industry Information Transfers Associated with Earnings Releases”, journal of Accounting & Economics, December, pp. 201-23295Chua, W. F., 1986, “Radical Developments in Accounting Thought”, The Accounting Review, October, pp601-63296Hughes P.J., 1986, “Signalling by Direct Disclosure Under Asymmetric Information”, journal of Accounting & Economics, June, pp. 119-14297Kinney W.R. Jr., 1986, “Audit Technology and Preference for Auditing Standards”, Journal of Accounting and Economics, 73-8998Titman S., Trueman B., 1986, “Information Quality and the Valuation of New Issues”, journal of Accounting& Economics, pp. 159-17299Wilson 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。
