会计类英文参考文献

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, V ol.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 o f 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 Mo nitoring”, 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 Return s”,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 Capitalizatio n, and Security Price BehaviorAround Earnings Announcements”, journal of Accounting Research, Spring, pp.21-36. .ler 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 Account ing 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 R espect 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 Accou nting 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 Supp ly 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 toEa rnings 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-Sect ional 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, “M arket-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 Eco nomics, 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 Contextsin 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 Exami nation: 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 Hypot heses 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.F oster, 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 Rese arch, 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 accounting Research”, 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. 253-271.63Otley D.T, 1980,“The Contingency Theory of Management Accounting: Achievement and Prognosis”,Accounting, Organi zations, and Society, NO. 4, 413-428.64.Hayes D.C, 1977,“The Contingency Theory of Managerial Accounting”, The Accounting Review,January, 22-39.65.Beaver, W. H.,Griffin, P. A. and Landsman, W. R., 1982, “The Incremental Information Contentof Replacement Cost Earnings”, Journal of Accounting & Economics, July, pp.15-39.66.Libby R., LewisB.L., 1977, “Human Information Processing Research in Accounting: The State ofthe Art”, Accounting, Organizations and Society, No.3, pp. 245-268.67.SchipperW.,Thompso n R., 1983, “The Impact Mergers-Related Regulations on the Shareholdersof Acquiring Firms”, Journal of Accounting Research, 184-221.68.Antle, R.,Smith, A., 1986, “An Empirical Investigation of the Relative PerformanceEvaluation of Corporate Executives”, j ournal of Accounting Research, spring,pp.1-39..69.GonedesN.J.,Dopuch N., Penman S.H., 1976, “Disclosure Rules, Information-Production, andCapital Market Equilibrium: The Case of Forecast Disclosure Rules”, Journal ofAccounting Research, 89-137.70.Ashton, A. H.and Ashton, R. H., 1998, “Sequential Belief Revision in Auditing”, TheAccounting Review, October, pp. 623-641.rcker D.F,1983, “The Association Between Performance Plan Adoption and Corporate CapitalInvestment”, Journal of Accounting and Economics, 3-30.72.McNicholsM.,Wilson G.P., 1988, “Evidence of Earnings Management from the Provision for BadDebts”, journal of Accounting Research, pp.1-31.73.Tomkins C.,Groves R., 1983, “The Everyday Accountant and Researching His Reality”,Accounting, Organiz ations and Society, No 4,pp361-374.74.Dye R.A, 1985,“Disclosure of Nonproprietary Information”, Journal of Accounting Research,123-145.75.Biddle, G. C.andLindahl F. W., 1982, “Stock Price Reactions to LIFO Adoptions: TheAssociationBetween Excess Returns and LIFO Tax Savings”, Journal of AccountingResearch, 1982, pp. 551-588.76.Joyce E.J.,1976, “Expert Judgment in Audit Program Planning”, journal of AccountingResearch, pp. 29-60.77.Kaplan R.S,1983, “Measuring Manufacturing Performance: A New Challenge f or ManagerialAccounting Research”, The Accounting Review,686-705.78.Ball R., 1972,“Changes in Accounting Techniques and Stock Prices”, journal of Accounting Research,Supplement, pp. 1-38.79.Ricks W.E, 1982,“The Market’s Response to the 1974 LIFO Adoptions”, Journal of AccountingResearch, 367-387.80.Albrecht, W. S.,Lookabill L. L., McKeown, J.C., 1977, “TheTime-Series Properties of AnnualEarnings”, journal of Accounting Research, Autumn, pp. 226-244.81.DeAngelo L.E,1981, “Auditor Size and Audit Quality”, Journal of Accounting and Economics,183-199.82.Merchant K.A.,1981, “The Design of the Corporate Budgeting System: Influences on ManagerialBehavioral and Performance”, The Accounting Review, October, pp. 813-829.83.Penman S.H,1980, “An Empirical Investment of the V oluntary Disclosure of CorporateEarnings Forecasts of Earnings”, Journal of Accounting Research, 132-160.84.Simunic D.,1980, “The Pricing of Audit Services: Theory and Evidence”, Journal ofAccounting Research, 161-190.85.Waller W. S.,Felix Jr. W.L., 1984, “The Auditor and Learning from Experience: SomeConjectures”, Accounting, Organizations and Society, No. 3, pp. 383-408.86.DyckmanT.R,Smith A.J, 1979, “Financial Accounting and Reporting by Oil and Gas ProducingCompanie s: A Study of Information Effects”, Journal of Accounting andEconomics, 45-75.87.Holthausen R.W.,Verrecchia R.E., 1988, “The Effect of Sequential Information Releases on theVariance of Price Changes in an IntertemporalMulti-Asset Market”, journal ofAccounting Research, Spring, pp.82-106.88.Hopwood A. G.,1978, “Towards an Organizational Perspective for the Study of Accounting andInformation Systems”, Accounting, Organizations and Society, No. 1, pp. 3-14.89.Leftwich R.W,1983, “Accounting Informati on in Private Markets: Evidence from Private LendingAgreements”. The Accounting Review, 23-42.90.Otley D.T, 1978,“Budget Use and Managerial Performance”, Journal of Accounting Research,Spring, 122-149.91.Griffin, 1977,“The time-series Behavior of Quarterly Earnings: Preliminary Evidence”, Journalof Accounting Research, spring, 71-83.92.Brownell P.,1982, “The Role of Accounting Data in Performance Evaluation, BudgetaryParticipation, and Organizational Effectiveness”, journal of AccountingResearch, Spring, pp. 12-27.93. Dhaliwal D.S,Salamon G.L, Smith E.D, 1982, “The effect of Owner Vs Management Control on theChoice of Accounting and Economics”, 41-53.94.Hopwood A.G.,1972, “An Empirical Study of the Role of Accounting Data in PerformanceEvaluation”, jour nal of Accounting Research, pp. 156-182.95.Foster, G.,1981, “Intra-Industry Information Transfers Associated with Earnings Releases”,journal of Accounting & Economics, December, pp. 201-232.96.Chua, W. F.,1986, “Radical Developments in Accounting Thought”, The Accounting Review,October, pp601-632.97.Hughes P.J.,1986, “Signalling by Direct Disclosure Under Asymmetric Information”, journalof Accounting & Economics, June, pp. 119-142.98.Kinney W.R. Jr.,1986, “Audit Technology and Preference for Aud iting Standards”, Journal ofAccounting and Economics, 73-89.99.Titman S.,Trueman B., 1986, “Information Quality and the V aluation of New Issues”,journal of Accounting& Economics, pp. 159-172.100.Wilson G.P.,1986, “The Relative Information Content of Accruals and Cash Flows: CombinedEvidence at the Announcement and Annual Report Release Date”, Journal ofAccounting Research, 165-203...。

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. an d 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, 85-1073.Hopwood A. G., “Towards an Organizational Perspective for the Study ofAccounting and Information Systems”, Accounting, Organizations and Society (No.1, 1978) pp. 3-144.Collins, D. W., Kothari, S. P., 1989, “An Analysis of Intertemporal andCross-Sectional Determinants of Earnings Response Coefficients”, journal ofAccounting & Economics, pp. 143-1815.EastonP.D, Zmijewski M.E, 1989, “Cross-Sectional Variation in the Stock MarketResponse to Accounting Earnings Announcements”, Journal of Accou nting andEconomics, 117-1416.Beaver, W. H., 1968, “The Information Content of Annual EarningsAnnouncements”, journal of Accounting Research, pp. 67-927.Holthausen R.W., Leftwich R.W., 1983, “The Economic Consequences ofAccounting Choice: Implications of Costly Contracting and Monitoring”, journal of Accounting & Economics, August, pp77-1178.Patell J.M, 1976, “Corporate Forecasts of Earnings Per Share and Stock PriceBehavior: Empirical Tests. Journal of Accounting Research, Autumn, 246-2769.Brown L.D., Griffin P.A., Hagerman R.L., Zmijewski M.E, 1987, “An Evaluation ofAlternative Proxies for the Market’s Assessment of Unexpected Earnings”, Journal of Accounting and Economics, 61-8710.Ou J.A., Penman S.H., 1989, “Financial Statement Analysis a nd the Prediction ofStock Returns”, Journal of Accounting and Economics, Nov., 295-32911.William H. Beaver, Roger Clarke, William F. Wright, 1979, “The Associationbetween Unsystematic Security Returns and the Magnitude of Earnings ForecastErrors,” Journa l of Accounting Research, 17, 316-340.12.Burchell S., Clubb C., Hopwood, A., Hughes J., Nahapiet J., 1980, “The Roles ofAccounting in Organizations and Society”, Accounting, Organizations and Society, No.1, pp. 5-2813.Atiase, R.K., 1985, “Predisclosure Info rmation, Firm Capitalization, and SecurityPrice Behavior Around Earnings Announcements”, journal of Accounting Research, Spring, pp.21-36.ler P., O'Leary T., 1987, “Accounting and the Construction of the GovernablePerson”, Accounting, Organizations and Society, No. 3, pp. 235-26615.O'Brien P.C., 1988, “Analysts' Forecasts As Earnings Expectations”, journal ofAccounting & Economics, pp.53-8316.Bernard, V. L., 1987, “Cross-Sectional Dependence and Problems in Inference inMarket-Based Accounting Researc h”, Journal of Accounting Research, Spring, pp.1-4817.Brown L.D., Griffin P.A., Hagerman R.L., Zmijewski M.E, 1987, “An Evaluation ofAlternative Proxies for the Market’s Assessment of Unexpected Earnings”, Journal of Accounting and Economics, 61-8718.Freem an, R. N., 1987, “The Association Between Accounting Earnings and SecurityReturns for Large and Small Firms”, journal of Accounting & Economics, pp.195-22819.Collins, D. W. , Kothari, S. P. and Rayburn, J. D., 1987, “Firm Size and theInformation Content of Prices with Respect to Earnings”, journal of Accounting & Economics, pp. 111-13820.Beaver, W. H., Lambert, R. A. and Morse, D., 1980, “The Information Content ofSecurity Prices, Journal of Accounting & Economics”, March, pp. 3-2821.Foster G., 1977, “Quar terly Accounting Data: Time-Series Properties andpredictive-Ability Results”, The Accounting Review, pp. 201-23222.Christie A.A., 1987, “On Cross-Sectional Analysis in Accounting Research”, journalof Accounting & Economics, December, pp. 231-25823.Loft A., 1986, “Towards a Critica1 Understanding of Accounting: The Case of CostAccounting in theU.K.”, 1914-1925, Accounting, Organizations and Society, No.2, pp.137-17024.GonedesN.J., Dopuch N., 1974, “Capital Market Equilibrium, InformationProduction, and Selecting Accounting Techniques: Theoretical Framework and Review of Empirical Work”, journal of Accounting, 48-12925.Bowen, R. M. , Noreen, E. W. and Lacey, J. M., 1981, “Determinants of theCorporate Decision to Capitalize Interest”, Journal of Accounting & E conomics, August, pp151-17926.Hagerman R.L, Zmijewski M.E, 1979, “Some Economic Determinants of AccountingPolicy Choice”, Journal of Accounting and Economics, August, 141-16127.Burchell S., Clubb, C. and Hopwood, A. G., 1985, “Accounting in its Socia1 Conte xt:Towards a History of Value Added in theUnited Kingdom”, Accounting,Organizations and Society, No. 4, pp.381-41428.Leftwich R.W, 1981, “Evidence of the Impact of Mandatory Changes in AccountingPrinciples on Corporate Loan Agreements”, Journal of Accoun ting and Economics, 3-3629.Bernard, V. L. and Thomas, J . K., 1989, “Post-Earnings Announcement Drift:Delayed Price Response or Risk Premium?”, Journal of Accounting Research, pp.1-3630.WattsR.L., Zimmerman J.L., 1979, “The Demand for and Supply of Account ingTheories: The Market for Excuses”, The Accounting Review, April, pp. 273-305 31.Armstrong J.P., 1987, “the rise of Accounting Controls in British CapitalistEnterprises”, Accounting, Organizations and Society, May, pp. 415-43632.Beaver, W. H. , Lambert, R. A. and Ryan, S. G., 1987, “The Information Content ofSecurity Prices: A Second Look”, journal of Accounting & Economics, July, pp.139-15733.Chambers, A. E., Penman, S.H, 1984, “Timeliness of Reporting and the Stock PriceReaction to Earnings Announcemen ts”, journal of Accounting Research, Spring, pp.21-4734.Collins D.W., Rozeff M.S., Dhaliwal D.S., 1981, “The Economic Determinants of theMarket Reaction to Proposed Mandatory Accounting Changes in the Oil and Gas Industry: A Cross-Sectional Analysis”, Jou rnal of Accounting and Economics, 37-71 35.Holthausen R.W., 1981, “Evidence on the Effect of Bond Covenants andManagement Compensation Contracts on the Choice of Accounting Techniques: The Case of the Depreciation Switch-Back”, journal of Accounting & Economics, March, pp. 73-10936.ZmijewskiM.E., Hagerman R.L., 1981, “An Income Strategy Approach to thePositive Theory of Accounting Standard Settings/Choice”, Journal of Accounting and Economics, 129-14937.Lev B., Ohlson J.A, 1982, “Market-Based Empirical Research in Accounting: AReview, Interpretation, and Ext ension”, Journal of Accounting Research, 249-322 38.Ou J. and Penman S.H., 1989, “Financial Statement Analysis and the Prediction ofStock Returns”, Journal of Accounting and Economics, Nov., 295-32939.Bruns Jr. W.J, Waterhouse, J., 1975, “Budgetary Control a nd OrganizationStructure”, journal of Accounting Research, Autumn, pp. 177-20340.Tinker A.M., Merino B.D., Neimark M., 1982, “The Normative Origins of PositiveTheories: Ideology and Accounting Thought, Accounting, Organizations andSociety”, No. 2, pp. 167-20041.Foster, G., 1980, “Accounting Policy Decisions and Capital Market Research”,journal of Accounting & Economics March, pp. 29-6242.Gibbins M., 1984, “Propositions About the Psychology of Professional Judgement inPublic Accounting”, Journal of Account ing Research, Spring, pp. 103-12543.Hopwood A.G, 1983, “On Trying to Study Accounting in the Contexts in which itOperates”, Accounting, Organizations and Society, No. 2/3, pp. 287-30544.Abdolmohammadi M.J., Wright A., 1987, “An Examination of the Effects ofExperience and Task Complexity on Audit Judgments”, The Accounting Review, pp.1-1345.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 ina Pub lic Enterprise”, Accounting, Organizations and Society, No.1, pp.3-2846.Hoskin, K.W., Macve R.H, 1986, “Accounting and the Examination: A Genealogy ofDisciplinary Power”, Accounting, Organizations and Society, No. 2, pp. 105-136 47.Kaplan R.S, 1984, “The Evolution of Management Accounting”, The AccountingReview, 390-34148.Libby R., 1985, “Availability and the Generation of Hypotheses in Analytica1Review”, journal of Accounting Research, Autumn, pp. 648-66749.Wilson G.P., 1987, “The Incremental Information Con tent of the Accrual and FundsComponents of Earnings After Controlling for Earnings”, the Accounting Review, 293-32250.Foster, G., Olsen, C., Shevlin T., 1984, “Earnings Releases, Anomalies, and theBehavior of Security Returns”, The Accounting Review, Octo ber, pp.574-603 51.Lipe R.C., 1986, “The Information Contained in the Components of Earnings”,journal of Accounting Research, pp. 37-6852.Rayburn J., 1986, “The Association of Operating Cash Flows and Accruals WithSecurity Returns”, Journal of Accounting Re search, 112-13753.Ball, R. and Foster, G., 1982, “Corporate Financial Reporting: A MethodologicalReview of Empirical Research”, journal of Accounting Research, pp. 161-234 54.Demski J.S, Feltham G.A, 1978, “Economic Incentives in Budgetary ControlSystems”, The Accounting Review, 336-35955.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, 207-23256.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. 1-2857.Fried, D., Givoly, D., 1982, “Financial Analysts' Forecasts of Earnings: A BetterSurrogate for Market Expectations”, journal of Accounting & Economics, October, pp. 85-10758.Waterhouse J. H., Tiessen P., 1978, “A Contingency Framework for ManagementAccounting Systems Research”, Accounting, Organizations and Society, No.3,pp.65-7659.Ashton, R .H., 1974, “Experimental Study of In ternal Control Judgment journal ofaccounting Research”, 1974, pp. 143-15760.Collins D. W., Dent, W. T., 1979, “The Proposed Elimination of Full Cost Accountingin the Extractive Petroleum Industry: An Empirical Assessment of the MarketConsequences”, journ al of Accounting & Economics, March, pp. 3-4461.Watts R.L., Leftwich, R. W., 1977, “The Time Series of Annual Accounting Earnings,journal of Accounting Research”, Autumn, pp. 253-27162.Otley D.T, 1980, “The Contingency Theory of Management Accounting:Achievement and Prognosis”, Accounting, Organizations, and Society, NO. 4,413-42863.Hayes D.C, 1977, “The Contingency Theory of Managerial Accounting”, TheAccounting Review, January, 22-3964.Bea ver, W. H. ,Griffin, P. A. and Landsman, W. R., 1982, “The IncrementalInformation Content of Replacement Cost Earnings”, Journal of Accounting &Economics, July, pp. 15-3965.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 66.Schipper W., Thompson R., 1983, “The Impact Mergers-Related Regulations onthe Shareholders of Acquiring Firms”, Journal of Accounting Research, 184-221 67.Antle, R., Smith, A., 1986, “An Empirical Investigation of the Relative PerformanceEvaluation of Corporate Executives”, journal of Accounting Research, spring,pp.1-39.68.GonedesN.J., Dopuch N., Penman S.H., 1976, “Disclosure Rules,Information-Production, and Capital Market Equilibrium: The Case of ForecastDisclosure Rules”, Journal of Accounting Research, 89-13769.Ashton, A. H. and Ashton, R. H., 1998, “Sequential Belief Revision in Auditing”, TheAccounting Review, October, pp. 623-641rcker D.F, 1983, “The Association Be tween Performance Plan Adoption andCorporate Capital Investment”, Journal of Accounting and Economics, 3-3071.McNichols M., Wilson G.P., 1988, “Evidence of Earnings Management from theProvision for Bad Debts”, journal of Accounting Research, pp.1-3172.Tomk ins C., Groves R., 1983, “The Everyday Accountant and Researching HisReality”, Accounting, Organizations and Society, No 4, pp361-37473.Dye R.A, 1985, “Disclosure of Nonproprietary Information”, Journal of AccountingResearch, 123-14574.Biddle, G. C. and Li ndahl F. W., 1982, “Stock Price Reactions to LIFO Adoptions:The Association Between Excess Returns and LIFO Tax Savings”, Journal ofAccounting Research, 1982, pp. 551-58875.Joyce E.J., 1976, “Expert Judgment in Audit Program Planning”, journal ofAccounting Research, pp. 29-6076.Kaplan R.S, 1983, “Measuring Manufacturing Performance: A New Challenge forManagerial Accounting Research”, The Accounting Review, 686-70577.Ball R., 1972, “Changes in Accounting Techniques and Stock Prices”, journal ofAccounting Research, Supplement, pp. 1-3878.Ricks W.E, 1982, “The Market’s Response to the 1974 LIFO Adoptions”, Journal ofAccounting Research, 367-38779.Albrecht, W. S., Lookabill L. L., McKeown, J.C., 1977, “The Time-Series Propertiesof Annual Earnings”, journal of Accounting Research, Autumn, pp. 226-24480.DeAngelo L.E, 1981, “Auditor Size and Audit Quality”, Journal of Accounting andEconomics, 183-19981.Merchant K.A., 1981, “The Design of the Corporate Budgeting System: Influenceson Managerial Behavioral and Perfor mance”, The Accounting Review, October, pp.813-82982.Penman S.H, 1980, “An Empirical Investment of the Voluntary Disclosure ofCorporate Earnings Forecasts of Earnings”, Journal of Accounting Research,132-16083.Simunic D., 1980, “The Pricing of Audit Services: Theory and Evidence”, Journal ofAccounting Research, 161-19084.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 85.Dyckman T.R, Smith A.J, 1979, “Financial Accounting and Reporting by Oil and GasProducing Companies: A Study of Information Effects”, Journal of Accounting and Economics, 45-7586.Holthausen R.W., Verrecchia R.E., 1988, “The Effect of Sequential InformationReleases on the Variance of Price Changes in an Intertemporal Multi-Asset Market”, journal of Accounting Research, Spring, pp.82-10687.Hopwood A. G., 1978, “Towards an Organizational Perspective for the Study ofAccounting and Information Systems”, Accounting, Organizations and Society, No.1, pp. 3-1488.Leftwich R.W, 1983, “Accounting Information in Private Markets: Evidence fromPrivate Lending Agreements”. The Accounting Review, 23-4289.Otley D.T, 1978, “Budget Use and Managerial Performance”, Journal of AccountingResearch, Spring, 122-14990.Griffin, 1977, “The time-series Behavior of Quarterly Earnings: PreliminaryEvidence”, Journal of Accounting Research, spring, 71-8391.Brownell P., 1982, “The Role of Accounting Data in Performance Evaluation,Budgetary Participation, and Organizational Effectiveness”, journal of Accounting Research, Spring, pp. 12-2792.Dhaliwal D.S, Salamon G.L, Smith E.D, 1982, “The effect of Owner Vs ManagementControl on the Choice of Accounting and Economics”, 41-5393.Hopwood A.G., 1972, “An Empirical Study of the Role of Accounting Data inPerformance Evaluation”, journal of Accounting Research, pp. 156-18294.Foster, G., 1981, “Intra-Industry Information Transfers Associated with EarningsReleases”, journal of Accounting & Economics, December, pp. 201-23295.Chua, W. F., 1986, “Radical Developments in Accounting Thought”, TheAccounting Review, October, pp601-63296.Hughes P.J., 1986, “Signalling by Direct Disclosure Under Asymmetric Information”,journal of Accounting & Economics, June, pp. 119-14297.Kinney W.R. Jr., 1986, “Audit Technology and Preference for Auditing Standards”,Journal of Accounting and Economics, 73-8998.Titman S., Trueman B., 1986, “Information Quality and the Valuation of NewIssues”, journal of Accounting& Economics, pp. 159-17299.Wilson G.P., 1986, “The Relative Information Content of Accruals andCash Flows: Combined Evidence at the Announcement and Annual Report Release Date”, Journal of Accounting Research, 165-203。

财务会计论文英文参考文献下面是小编为你精心编辑整理的财务会计论文英文参考文献，希望对你有所帮助，更多精彩内容，请点击上方相关栏目查看，谢谢!⑴aicpa,1994,"improving business reporting:a customs focus".⑵fasb,,"improving business reporting:insights into enhancing voluntary disclosures".⑶storey and teague,1995,"foundation of accounting theory and policy",the dryden press.⑷previts and merino,1979,"a history of accounting in american",john wilet&son press.⑸scott,1997,"financial accounting theory",prentice-hall publishing company..⑺upton,,"business and financial reporting,challenges from the new economy",fasb.⑻zeff and dharan,1994,"readings and notes on financial accounting:issues and controversies", mcgraw-hill company.外文经典文献：watts , ross , and jerold l. zimmerman. toward a positive theory of determination of accounting standards .the accounting review (jan 1978)watts , ross , and jerold l. zimmerman. positive accounting theory: a ten year perspective. the accounting review (jan 1990) sorter , george h. an event approach to basic accounting theory . the accounting review (jan 1969)wallman,1995.9,1996.6,1996.12,1997.6,"the future of accounting and financial reporting " (i ,ii,iii,iv),accounting horizon.jenson ,m.c. , and w.h. meckling . theory of the firm: managerial behavior, agency costs and ownership structure .journal of financial economics (oct .1976)robert sprouse “developing a concept framework for financial reporting” accounting review, 1988(12) schuetze ,,walter p.”what is an asset ?” account ing horizons,1993(9)samuelson ,richard a. ,”the concept of assets in accounting theory” accounting horizons,1996(9)aaa ,”american accounting association on accounting and auditing measurement:1989-1990” accounting horizons 1991(9) l.todd johnson and kimberley r.petrone “is goodwill an asset?” accounting horizons1998(9)linsmeier, thomas j. and boatsman ,james r. ,”aaa’s financial accounting standard response to iasc ed60 intangible assets” accounting horizons 1998(9)linsmeier, thomas j. and boatsman,jamesr.”response to iasc exposure draft ,’provisions,contingent liabilities and contingent assets’ ” accounting horizons1998(6)l.todd johnson and robert. swieringa “derivatives, hedging and comprehensive income” accounting horizons 1996(11) stephen a. .ze ff ,”the rise of economics concequences”, the journal of accountancy 1978(12)david solomons “the fasb’s conceptual framework:an evaluation ” the journal of accountancy 1986(6)paul miller , “conceptual framework:myths or realities” the journal of accountancy 1985(3)part i financial accounting theorysuggested bedtime readings:1. c.j. lee, lecture note on accounting and capital market2. r. watts and j. zimmerman: positive accounting theory3. w. beaver: revolution of financial reportingalthough these three books are relatively "low-tech" in comparison with the reading assignments, but they provide much useful institutional background to the course. moreover, these books give a good survey of accounting literature, especially in the empirical area.1. financial information and asset market equilibrium*grossman, s. and j. stiglitz, "on the impossibility of informationally efficient markets," american economic review (1980), 393-408.*diamond, d. and r. verrecchia, "information aggregation in a noisy rational expectations economy," journal of financial economics, (1981), 221-35.*milgrom, p. "good news and bad news: representation theorems and applications," bell journal of economics, (1981): 380-91.grinblatt, m. and s. ross, "market power in a securities market with endogenous information," quarterly journal of economics, (1985), 1143-67.2. financial disclosure* verrecchia, r. "discretionary disclosure," journal of accounting and economics (1983),179-94.2dye, r., "proprietary and nonproprietary disclosure," journal of business, 59 (1986), 331-66.dye, r., "mandatory versus voluntary disclosures: the cases of financial and real externalities," accounting review, (1990), 1-24.bhushan, r., "collection of information about public traded firms: theory and evidence," journal of economics and accounting, (1989), 183-206.diamond, d. "optimal release of information by firms," journal of economic theory (1985), 1071-94.。

以下是一些与会计专业相关的英文文献的例子：1. "The Role of Accounting in Corporate Governance: A Review of the Literature" - 作者：Scott, William R.这篇文献回顾了会计在企业治理中的作用，讨论了会计信息对企业决策和监管的重要性。

2. "IFRS Adoption and Financial Statement Effects: A Review of the Literature" - 作者：Nobes, Christopher这篇文献回顾了企业采用国际财务报告准则（IFRS）对财务报表的影响研究，探讨了IFRS对会计质量、报表透明度和投资者决策的影响。

3. "The Impact of Auditing on Corporate Governance: A Review of the Literature" - 作者：Abbott, Lawrence J.这篇文献回顾了审计在企业治理中的影响研究，讨论了审计对公司经营绩效、风险管理和内部控制的重要性。

4. "Earnings Management: A Literature Review" - 作者：Healy, Paul M.这篇文献回顾了盈余管理的研究文献，讨论了企业为达到特定目标而操纵财务报表的行为，以及其对投资者、监管机构和公司治理的影响。

5. "The Value Relevance of Accounting Information: A Review of the Literature" - 作者：Ohlson, James A.这篇文献回顾了会计信息的价值相关性研究，探讨了财务报表信息对股票价格、市场价值和投资者决策的影响。

1. Introduction, Course Overview and the Examples for PresentationBall R., and P. Brown. 1968. An Empirical Evaluation of Accounting Income Numbers. Journal of Accounting Research 6: 159-178.Beaver W.H., 1968. The Information Content of Annual Earnings Announcements. Journal of Accounting Research 6: 67-92.2. The Information Content of Accounting Earnings: ERCEaston, P., and M. Zmijewski. 1989. Cross-Sectional Variation in the Stock Market Response to Accounting Earnings Announcements. Journal of Accounting and Economics 11: 117-141.Collins, D.W., and S.P. Kothari. 1989. An Analysis of Intertemporal Cross-Sectional Determinants of Earnings Response Coefficients. Journal of Accounting and Economics 11: 143-181.Lipe, C., 1986. The Information Contained in the Components of Earnings. Journal of Accounting Research 24: 37-64.3. Other Accounting Information and Stock PricesBowen, R.M., D. Burgstahler, and L. A. Daley. 1986. Evidence on the Relationships between Earnings and Various Measures of Cash Flow. The Accounting Review 61: 713-725.Jegadeesh N., and J. Livnat. 2006. Revenue Surprises and Stock Returns. Journal of Accounting and Economics 41: 147-171.Kothari S.P., and R. G. Sloan. 1992. Information in Price about Future Earnings: Implications for Earnings Response Coefficients. Journal of Accounting and Economics 15: 143-171.4. Time-Series Properties of Accounting InformationFoster, G., 1977. Quarterly Accounting Data: Time-Series Properties and Predictive-Ability Results. The Accounting Review 52: 1-21.Brooks, L., and D. Buckmaster. 1976. Further Evidence of the Time Series Properties of Accounting Income. The Journal of Finance 31: 1359-1373.Freeman, R., J. Ohlson, and S. Penman. 1982. Book Rate-of-Return and Prediction of Earnings Changes: An Empirical Investigation. Journal of Accounting Research 20: 639-653.5. Analyst ForecastsO’ Brien, P., 1988. Analysts’ Forecasts as Earnings Expectations. Journal of Accounting and Economics 10: 538-.Dechow, P., A. Hutton, and R. Sloan. 2000. The Relation between Analysts’Long-TermEarnings Forecasts and Stock Price Performance Following Equity Offering. Contemporary Accounting Research 17: 1-32.Irvine, P.J. 2004. Analysts’ Forecasts and Brokerage-Firm Trading. The Accounting Review 79: 125-149.6. Earning Management: Part IBurgstahler, D., and I.D.Dichev. 1997. Earnings Management to Avoid Earnings Decreases and Losses. Journal of Accounting and Economics 24: 99-126.Matsumoto, D. 2002. Management’s Incentives to Avoid Negative Earning Surprises. The Accounting Review 77: 483-514.Jones, J. 1991. Earnings Management during Import Relief Investigations. Journal of Accounting Research 29: 193-228.7. Earning Management: Part IIDeFond, M.L., and J. Jiambalvo. 1994. Debt Covenant Violation and Manipulation of Accruals. Journal of Accounting and Economics 17: 145-176.Gramlich, J.D., M.L. McAnally, and J. Thomas. 2001. Balance Sheet Management: The Case of Short-Term Obligations Reclassified ad Long-Term Debt. Journal of Accounting Research 39: 283-295.Daniel, N.D., D.J. Denis, and L. Naveen. 2008. Do Firms Manage Earnings to Meet Dividend Thresholds? Journal of Accounting and Economics 45: 2-26.8. Management Disclosures and Disclosure QualityBotosan, C., 1997. Disclosure Level and the Cost of Equity Capital. The Accounting Review 72: 323-349.Skinner, D. 1994. Why Do Firms V oluntarily Disclose Bad News? Journal of Accounting Research 32: 38-60.Lang M.H., and R.J. Lundholm. 1996. Corporate Disclosure Policy and Analyst Behavior. The Accounting Review 71: 467-492.9. Financial Accounting: an International View（3学时）Ball, R., S.P. Kothari, and A. Robin. 2000. The Effect of International Institutional Factors on Properties of Accounting Earnings. Journal of Accounting and Economics 29: 1-51.Morck, R., B. Yeung, and W. Yu. 2000. The information Content of Stock Markets: Why DoEmerging Markets Have Synchronous Stock Price Movements? Journal of Financial Economics 58: 215-260.Lang, M., J.S. Ready, and M.H. Yetman. 2003. How Representative Are Firms that Are Cross-Listed in the United States? An Analysis of Accounting Quality. Journal of Accounting Research 41: 363-386.参考书目[加]威廉姆·司可脱著，陈汉文译，《财务会计理论》，机械工业出版社。

会计实习报告参考文献英文References for Accounting Internship Report.As I embarked on my accounting internship, I understood the importance of referencing reliable sources to support my learning and practical experiences. The following is a comprehensive list of references that guided me throughout my internship, enhancing my understanding of accounting principles and practices.1. "Accounting Basics for Beginners" by John A. Smith: This book provides a solid foundation for understanding the fundamental concepts of accounting. It covers areas such as debit and credit, balance sheets, income statements, and cash flow statements, making it an invaluable resource for interns like me.2. "Practical Guide to Accounting Internships" by Emily Johnson: This guide offers practical advice on navigating an accounting internship, from the initial applicationprocess to the day-to-day responsibilities and learning opportunities. It was particularly helpful in understanding the expectations of an internship and how to maximize my learning experience.3. "Financial Accounting Standards and Principles" by Robert L. Brown: This book delves deep into the standards and principles that govern financial accounting. It covers topics like generally accepted accounting principles (GAAP), International Financial Reporting Standards (IFRS), and ethical considerations in accounting, making it a crucial reference for any accounting intern.4. "Cost Accounting and Managerial Decision-Making" by Thomas M. Coyne: This book focuses on the principles and techniques of cost accounting, discussing how cost data is used in managerial decision-making. It was particularly useful in understanding the role of cost accounting in strategic planning and budgeting.5. "The Importance of Internal Controls in Accounting" by Linda S. Beasley: This article highlights thesignificance of internal controls in ensuring the accuracy and reliability of financial information. It explains various types of internal controls and their application in real-world scenarios, providing insights into how they can prevent fraud and errors.6. "Taxation Principles for Accountants" by David C. Hart: This book covers the principles and practices of taxation, explaining the tax laws and regulations that accountants need to be aware of. It was invaluable in understanding the tax implications of various transactions and in preparing tax returns.7. "Auditing and Assurance Services" by Joseph V. Carcello: This book provides a comprehensive overview of auditing procedures and standards, discussing the role of auditors in ensuring the integrity of financial statements. It was helpful in understanding the auditing process andits importance in ensuring the trustworthiness of financial information.8. "Ethical Dilemmas in Accounting and Finance" byPatricia H. Werhane: This book explores ethical issues and dilemmas that accountants and finance professionals may encounter in their careers. It discusses ethical principles and frameworks that can guide professionals in making ethical decisions, an essential aspect of any accounting internship.9. "The Impact of Technology on Accounting" by Mark B. Taylor: This article discusses the evolving role of technology in accounting, covering areas like automation, artificial intelligence, and cloud computing. It was instrumental in understanding how technology is transforming the accounting industry and its impact on internship roles and responsibilities.10. "Case Studies in Accounting Practice" edited by Robert K. Elder: This collection of case studies presents real-world examples of accounting practices and their application in various industries. It was an excellent resource for understanding how accounting principles are applied in practice and for gaining insights into the challenges and opportunities faced by accountants indifferent settings.These references provided me with a solid foundation of knowledge and understanding throughout my accounting internship. They helped me gain a deeper understanding of accounting principles, practices, and ethical considerations, and prepared me for the challenges and opportunities I encountered in my internship.。

会计论文参考文献参考文献是撰写学术论文时必不可少的部分。

对于会计领域的论文来说，合适的参考文献能够增加论文的可信度和学术性。

下面将为您提供一些会计论文参考文献的相关内容，希望对您的论文写作有所帮助。

1. Anthony, R. N., & Govindarajan, V. (2007). Management control systems (12th ed.). New York, NY: McGraw-Hill/Irwin.本书为管理会计领域的经典著作之一，涵盖了管理控制系统的理论和实践。

2. Scott, W. R. (2015). Financial accounting theory (7th ed.). Toronto, Canada: Pearson.这本经典教材系统地介绍了财务会计理论，对于了解会计理论的基本概念和方法非常有帮助。

3. Hopwood, A., & Leuz, C. (2009). The economic consequences of accounting standards: A theory-based analysis. Journal of Accounting Research, 46(5), 1169-1208.这篇文章通过理论分析探讨了会计准则对经济结果的影响，对于了解会计准则对经济活动的影响具有重要意义。

4. Demski, J. S., & Feltham, G. A. (1976). Cost-based pricing decisions and the role of managerial accounting. Journal of Accounting Research, 14(1), 90-109.这篇文章对基于成本的定价决策以及管理会计的作用进行了探讨，对于研究定价决策的会计学者有着重要的参考价值。

5. Malmi, T., & Brown, D. A. (2008). Management control systems as a package—Opportunities, challenges and research directions. Management Accounting Research, 19(4), 287-300.这篇文章讨论了管理控制系统作为一个整体的概念，提出了相关的研究方向和挑战。

会计英语文献
会计英语文献是研究会计领域的重要资源，可以帮助读者了解会计理论和实践的最新发展。

以下是一些常见的会计英语文献：
Accounting: The Language of Business (10th Edition) by Jerry J. Weygandt, Tom Copeland, and Jack L. Kenneavy
Financial Accounting: An Introduction to Concepts, Methods, and Uses in Decision-Making by John A. Elliott
Management Accounting: Cost Accounting and Operations Management by Robert S. Kaplan and Steven R. Anderson
Auditing and Assurance Services: An Introduction to the Integrated Audit by David F. Hawkins
The Sarbanes-Oxley Act: An Overview and Background (Congressional Research Service)
这些文献涵盖了会计的基本概念、方法、应用和相关法规等方面的内容，对于了解会计领域的最新发展和趋势非常有帮助。

如果您需要更深入的研究，可以查阅相关的学术期刊、会议论文集和专题论文集等资源。

管理会计参考文献英文References for Management Accounting.1. Brimson, J. A., & Antos, D. L. (2015). Managementand cost accounting (14th ed.). McGraw-Hill Education.This textbook provides a comprehensive overview of management accounting principles and practices. It covers a wide range of topics, including cost behavior, cost-volume-profit analysis, budgeting, and performance evaluation. The authors present a clear and concise explanation of these concepts, making it an ideal reference for students and practitioners alike.2. Horngren, C. T., Datar, S. M., & Rajan, M. V. (2015). Cost accounting: A managerial emphasis (16th ed.). Pearson Education.This book is another excellent resource for understanding the fundamentals of management accounting. Itfocuses on the application of cost accounting techniques in decision-making, planning, and control. The authors present real-world examples and cases to illustrate the practical relevance of these concepts.3. Kaplan, R. S., & Norton, D. P. (2017). The balanced scorecard: Translating strategy into action (4th ed.). Harvard Business Review Press.This book introduces the balanced scorecard framework, which is a strategic planning and management system that helps organizations align their activities with their strategic goals. It provides a comprehensive guide to implementing the balanced scorecard approach, including step-by-step instructions and real-world examples.4. Johnson, H. T., & Kaplan, R. S. (2017). Relevance lost: The rise and fall of management accounting. Harvard Business Review Press.This book critically examines the current state of management accounting and its relevance in today's businessenvironment. The authors argue that traditional management accounting practices are outdated and no longer sufficient to support strategic decision-making. They propose a new approach to management accounting that is more focused on providing relevant and actionable information to decision-makers.5. Drury, C. (2018). Management and cost accounting (11th ed.). Cengage Learning.This textbook is designed to introduce students to the principles and practices of management accounting. It covers a range of topics, including cost classification, budgeting, standard costing, and performance evaluation. The author presents a clear and accessible writing style that makes the material easy to understand.6. Atkinson, A. A., Banker, R. D., Potter, G., & Srivastava, A. (2018). Management accounting (16th ed.). Prentice Hall.This book offers a comprehensive overview of managementaccounting theory and practice. It covers a wide range of topics, including cost behavior, cost-volume-profit analysis, budgeting, performance evaluation, and decision-making. The authors provide a balance of theoretical concepts and practical applications, making it a useful resource for both students and practitioners.7. Horvath, M. A. (2019). Cost management: A strategic emphasis (6th ed.). Pearson Education.This textbook focuses on the strategic aspects of cost management in organizations. It explores the role of cost management in supporting strategic decision-making, planning, and control. The author presents a range of cost management techniques and tools, including activity-based costing, target costing, and life cycle costing.8. Brownell, P. (2020). Strategic management accounting: An integrated approach. McGraw-Hill Education.This book takes a strategic approach to management accounting, emphasizing its role in supportingorganizational strategy and competitive advantage. It covers a range of topics, including strategic costing, budgeting, performance evaluation, and decision-making. The author provides a comprehensive framework for integrating management accounting into the strategic planning and management process.These references provide a diverse range of perspectives on management accounting, covering both theoretical concepts and practical applications. They are suitable for use in academic settings as well as for professionals seeking to enhance their knowledge and skills in this field.。

THE DEVELOPMENT OF INTERNAL AUDIT IN SAUDI ARABIA: AN INSTITUTIONAL THEORY PERSPECTIVEThe value of the internal audit functionPrevious studies have utilized a variety of approaches to determine appropriate criteria to evaluate the effectiveness of the internal audit function. For example, considered the degree of compliance with standards as one of the factors which affects internal audit performance. A 1988 research report from the IIA-United Kingdom（IIA-UK，1988）focused on the perceptions of both senior management and external auditors of the value of the internal audit function. The study identified the difficulty of measuring the value of services provided as a major obstacle to such an evaluation. Profitability, cost standards and the effectiveness of resource utilization were identified as measures of the value of services. In its recommendations it highlighted the need to ensure that internal audit work complies with SPPIA.In the US, Albrecht et al.(1988)studied the roles and benefits of the internal audit function and developed a framework for the purpose of evaluating internal audit effectiveness. They found that there were four areas that the directors of internal audit departments could develop to enhance effectiveness: an appropriate corporate environment, top management support, high quality internal audit staff and high quality internal audit work. The authors stressed that management and auditors should recognize the internal audit function as a value-adding function to the organization. In the UK, Ridley and D’Silva (1997) identified the importance of complying with professional standards as the most important contributor to the internal audit function adding value.Compliance with SPPIAA number of studies have focused specifically on the compliance of internal audit departments with SPPIA. Powell et al.(1992) carried out a global survey of IIA members in 11 countries to investigate whether there was evidence of a world-wide internal audit culture. They found an overall compliance rate of 82% with SPPIA.This high percentage prompted the authors to suggest that SPPIA provided evidence of the internationalization of the internal audit profession.A number of studies have focused on the SPPIA standard concerned with independence.Clark et al.(1981) found that the independence of the internal audit department and the level of authority to which internal audit staff report were the two most important criteria influencing the objectivity of their work. Plumlee (1985) focused on potential threats to internal auditor objectivity, particularly whether participation in the design of an internal control system influenced judgements as to the quality and effectiveness of that system. Plumlee found that such design involvement produced bias that could ultimately threaten objectivity.The relationship between the internal audit function and company management more generally is clearly an important factor in determining internal auditor objectivity. Harrell et al. (1989) suggested that perceptions of the views and desires of management could influence the activities and judgement of internal auditors. Also, they found that internal auditors who were members of the IIA were less likely to succumb to such pressure.Ponemon (1991) examined the question of whether or not internal auditors will report sensitive issues uncovered during the course of their work. He concluded that the three factors affecting internal auditor objectivity were their social position in the organization, their relationship with management and the existence of a communication channel to report wrongdoing.Internal audit research in Saudi ArabiaTo date there has been relatively little research about internal audit in the Saudi Arabian corporate sector, exceptions, however, are Asairy (1993)and Woodworth and Said (1996). Asairy (1993)sought to evaluate the effectiveness of internal audit departments in Saudi joint-stock companies. He studied departments in 38 companies using questionnaire responses from the directors of internal audit departments, senior company management, and external auditors. The result of this study revealed that one significant factor in the perceived success of internal audit was its independence from other corporate activities. The service provided by the internal audit department was affected by the support it received from the management, other employees andexternal auditors. The education, training, experience and professional qualifications of the internal auditors influenced the effectiveness of internal audit. On the basis of his study, Asairy (1993) recommended that all joint-stock companies, should have an internal audit function, and that internal auditing should be taught as a separate course in Saudi Universities.Woodworth and Said (1996)sought to ascertain the views of internal auditors in Saudi Arabia as to whether there were differences in the reaction of auditees to specific internal audit situations according to the nationality of the auditee. Based on 34 questionnaire responses from members of the IIA Dhahran chapter, they found there were no significant differences between the different nationalities. The internal auditors did not modify their audit conduct according to the nationality of the auditee and cultural dimensions did not have a significant impact on the results of the audit.Given the importance of complying with SPPIA, the professional and academic literature emphasizes the importance of the relationship between the internal audit department and the rest of the organization in determining the success or otherwise of internal audit departments (Mints,1972;Flesher,1996;Ridley & Chambers,1998 and Moeller & Witt,1999). This literature focuses on the need for co-operation and teamwork between the auditor and auditee if internal auditing is to be effective.Bethea (1992) suggests that the need for good human relations’ skills is important because internal auditing creates negative perceptions and negative attitudes. These issues are particularly important in a multicultural business environment such as Saudi Arabia where there are significant differences in the cultural and educational background of the auditors and auditees Woodworth and Said (1996).ResultsReasons for not having an internal audit departmentOf the 92 company interviews examining the reasons why companies do not have an internal audit function, the most frequent response from 52 companies (57%) was that reliance on the external auditor enabled the company to obtain the benefits that might be obtained from internal audit. Typically, interviewees argued that the external auditor is better, more efficient and saves money. Interviews with theexternal auditors revealed that client companies could not distinguish clearly between the work and roles of internal and external audit. For example, one external auditor said,there is a misperception of what the external auditor does, they think the external auditor does everything for the company and must discover any problem.Having said this, one external auditor doubted that an internal audit function would add value in all circumstances. When referring to the internal control system he stated,as long as they are happy with the final output, I think the internal audit function will not add value. External auditing eventually will highlight any significant internal control weakness.The second most frequent reason mentioned by interviewees (23 firms, 25%) for not operating an internal audit department was the cost/benefit trade-off. Specifically, 17 firms considered that the small size of the company and the limited nature of its activities meant that it would not be efficient for them to have an internal audit department. The external auditors interviewed were of the opinion that the readily identifiable costs as compared with the more difficult to measure benefits was a factor contributing to this decision.A number of other reasons were given by interviewees for not having an internal audit department. As a consequence of the high costs of conducting internal audit activities, 14 firms used employees who were not within a separate internal audit department to carry out internal audit duties. Eight companies did not think there was a need for internal audit because they believed their internal control systems were sufficient to obviate the need for internal audit. Five companies did not think that internal audit was an important activity and three felt that their type of the business did not require internal audit. Three respondents mentioned that they did not operate an internal audit department because professional people could not be found to run the department, and six companies did not provide a reason for not having an internal audit department. In 10 companies an internal audit department had been established but was no longer operating because of difficulties in recruiting qualified personneland changes in the organization structure. Having said this, eight companies without an internal audit department were planning to establish one in the future.The independence of internal audit departmentsCommentators and standard setters identify independence as being a key attribute of the internal audit department. From the questionnaire responses 60 (77%) of the internal audit departments stated that there was a written document defining the purpose, authority and responsibility of the department. In nearly all instances where there was such a document the terms of reference of the internal audit department had been agreed by senior management (93%), the document identified the role of the internal audit department in the organization, and its rights of access to individuals, records and assets (97%), and the document set out the scope of internal auditing (90%). Respondents were asked to assess the extent to which the relevant document was consistent with the specific requirements of SPPIA. In those departments where such a document existed 27 (45%) claimed full compliance with SPPIA, 23 (38%) considered their document to be partially consistent with SPPIA. In more thanone-third of the departments surveyed either no such document existed (n=18, 23%) or the respondent was not aware whether or not the document complied with SPPIA (n=10, 13%).SPPIA suggests that independence is enhanced when t he organization’s board of directors concurs with the appointment or removal of the director of the internal audit department, and that the director of the internal audit department is responsible to an individual of suitable seniority within the organization. It is noticeable that in 47 companies (60%) their responsibilities with regard to appointment, removal and the receipt of reports lay with non-senior management, normally a general manager. SPPIA recommends that the director of the internal audit department should have direct communication with the board of directors to ensure that the department is independent, and provides a means for the director of internal auditing and the board of directors to keep each other informed on issues of mutual interest. The interviews with directors of internal audit departments showed that departments tended to report to general managers rather than the board of directors. Further evidence of the lack ofaccess to the board of directors was provided by the questionnaire responses showing that in almost half the companies, members of the internal audit department have never attended board meetings and in only two companies did attendance take place regularly.Unrestricted access to documentation and unfettered powers of enquiry are important aspects of the independence and effectiveness of internal audit. The questionnaire responses revealed that 34 (44%) internal audit directors considered that they did not have full access to all necessary information. Furthermore, a significant minority (n=11, 14%) did not believe they were free, in all instances, to report faults, frauds, wrongdoing or mistakes. A slightly higher number (n=17, 22%) considered that the internal audit function did not always receive consistent support from senior management.SPPIA identifies that involvement in the design, installation and operating of systems is likely to impair internal auditor objectivity. Respondents were asked how often management requested the assistance of the internal audit department in the performance of non-audit duties. In 37 internal audit departments (47%) surveyed such requests were made sometimes, often or always, and only 27 (35%) departments never participated in these non-audit activities. The interviews revealed that in some organizations internal audit staff was used regularly to cover for staff shortages in other departments.。