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. D Granting 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. 159-1782.Watts R.L., Zimmerman J., 1978, “Towards a Positive Theory of the Dete rmination ofAccounting Standards”, The Accounting Review, pp. 112-1343.Healy P.M, 1985, “The Effect of Bonus Schemes on Accounting Decisions”, Journal ofAccounting and Economics, April, 85-1074.Hopwood A. G., “Towards an Organizational Pe rspective for the Study of Accounting andInformation Systems”, Accounting, Organizations and Society (No. 1, 1978) pp. 3-145.Collins, D. W., Kothari, S. P., 1989, “An Analysis of Intertemporal and Cross-SectionalDeterminants of Earnings Response Coefficients”, journal of Accounting & Economics, pp.143-1816.Easton P.D, Zmijewski M.E, 1989, “Cross-Sectional Variation in the Stock Market Response toAccounting Earnings Announcements”, Journal of Accounting and Economics, 117-1417.Bea ver, W. H., 1968, “The Information Content of Annual Earnings Announcements”, journal ofAccounting Research, pp. 67-928.Holthausen R.W., Leftwich R.W., 1983, “The Economic Consequences of Accounting Choice:Implications of Costly Contracting and Monitoring”, journal of Accounting & Economics, August, pp77-1179.Patell J.M, 1976, “Corporate Forecasts of Earnings Per Share and Stock Price Behavior: EmpiricalTests. Journal of Accounting Research, Autumn, 246-27610.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 andEconomics, 61-8711.Ou J.A., Penman S.H., 1989, “Financial Statement Analysis and the Prediction o f Stock Returns”,Journal of Accounting and Economics, Nov., 295-32912.William H. Beaver, Roger Clarke, William F. Wright, 1979, “The Association betweenUnsystematic Security Returns and the Magnitude of Earnings Forecast Errors,” Journal ofAccounting 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. 5-2814.Atiase, R.K., 1985, “Predisclosure Informa tion, Firm Capitalization, 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. 235-26616.O'Brien P.C., 1988, “Analysts' Forecasts As Earnings Expectations”, journal of Accounting &Economics, pp.53-8317.Bernard, V. L., 1987, “Cross-Sectional Dependence and Problems in Inference in Market-BasedAcco unting Research”, Journal of Accounting Research, Spring, pp. 1-4818.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 andEconomics, 61-8719.Freeman, R. N., 1987, “The Association Between Accounting Earnings and Security Returns forLarge and Small Firms”, journal of Accounting & Economics, pp. 195-22820.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. 111-13821.Beaver, W. H., Lambert, R. A. and Morse, D., 1980, “The Information Content of Security Prices,Journal of Accounting & Economics”, March, pp. 3-2822.Foster G., 1977, “Quarterly Accounting Data: Time-Series Properties and predictive-AbilityResults”, The Accounting Review, pp. 201-23223.Christie A.A., 1987, “On Cross-Sectional Analysis in Accounting Research”, journal ofAccounting & Economics, December, pp. 231-25824.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.137-17025.Gonedes N.J., Dopuch N., 1974, “Cap ital Market Equilibrium, Information Production, andSelecting Accounting Techniques: Theoretical Framework and Review of Empirical Work”,journal of Accounting, 48-12926.Bowen, R. M. , Noreen, E. W. and Lacey, J. M., 1981, “Determinants of the Corpora te Decision toCapitalize Interest”, Journal of Accounting & Economics, August, pp151-17927.Hagerman R.L, Zmijewski M.E, 1979, “Some Economic Determinants of Accounting PolicyChoice”, Journal of Accounting and Economics, August, 141-16128.Burche ll 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.381-41429.Leftwich R.W, 1981, “Evidence of the Impact of Mandatory Changes in Accounting Principles onCorporate Loan Agreements”, Journal of Accounting and Economics, 3-3630.Bernard, V. L. and Thomas, J . K., 1989, “Post-Earnings Announcement Drift: Delayed PriceResponse or Risk Premium?”, Journal of Accounting Rese arch, pp. 1-3631.Watts R.L., Zimmerman J.L., 1979, “The Demand for and Supply of Accounting Theories: TheMarket for Excuses”, The Accounting Review, April, pp. 273-30532.Armstrong J.P., 1987, “the rise of Accounting Controls in British Capitalist Enterprises”,Accounting, Organizations and Society, May, pp. 415-43633.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. 139-15734.Chamb ers, A. E., Penman, S.H, 1984, “Timeliness of Reporting and the Stock Price Reaction toEarnings Announcements”, journal of Accounting Research, Spring, pp. 21-4735.Collins D.W., Rozeff M.S., Dhaliwal D.S., 1981, “The Economic Determinants of the Mark etReaction to Proposed Mandatory Accounting Changes in the Oil and Gas Industry: ACross-Sectional Analysis”, Journal of Accounting and Economics, 37-7136.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. 73-10937.Zmijewski M.E., Hagerman R.L., 1981, “An Income Strategy Approach to the Positive Theory ofAccounting Sta ndard Settings/Choice”, Journal of Accounting and Economics, 129-14938.Lev B., Ohlson J.A, 1982, “Market-Based Empirical Research in Accounting: A Review,Interpretation, and Extension”, Journal of Accounting Research, 249-32239.Ou J. and Penman S.H., 1989, “Financial Statement Analysis and the Prediction of Stock Returns”,Journal of Accounting and Economics, Nov., 295-32940.Bruns Jr. W.J, Waterhouse, J., 1975, “Budgetary Control and Organization Structure”, journal ofAccounting Research, Autumn, pp. 177-20341.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. 29-6243.Gibbins M., 1984, “Propositions About the Psychology of Professional Judgement in PublicAccounting”, Journal of Accounting Research, Spring, pp. 103-12544.Hopwoo d A.G, 1983, “On Trying to Study Accounting in the Contexts in which it Operates”,Accounting, Organizations and Society, No. 2/3, pp. 287-30545.Abdolmohammadi M.J., Wright A., 1987, “An Examination of the Effects of Experience and TaskComplexity on A udit Judgments”, The Accounting Review, pp. 1-1346.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 PublicEnterprise”, Accounting, Organizations and Society, No.1, pp.3-2847.Hoskin, K.W., Macve R.H, 1986, “Accounting and the Examination: A Genealogy of DisciplinaryPower”, Accounting, Organizations and Society, No. 2, pp. 105-13648.Kaplan R.S, 1984, “The Evolution of Management Accounting”, The Accounting Review,390-34149.Libby R., 1985, “Availability and the Generation of Hypotheses in Analytica1 Review”, journal ofAccounting Research, Autumn, pp. 648-66750.Wilson G.P., 1987, “The Incremental Information Content of the Accrual and Funds Componentsof Earnings After Controlling for Earnings”, the Accounting Review, 293-32251.Foster, G., Olsen, C., Shevlin T., 1984, “Earnings Releases, Anomalies, and the Behavior ofSecurity Returns”, The Accounting Review, Octobe r, pp.574-60352.Lipe R.C., 1986, “The Information Contained in the Components of Earnings”, journal ofAccounting Research, pp. 37-6853.Rayburn J., 1986, “The Association of Operating Cash Flows and Accruals With SecurityReturns”, Journal of Acco unting Research, 112-13754.Ball, R. and Foster, G., 1982, “Corporate Financial Reporting: A Methodological Review ofEmpirical Research”, journal of Accounting Research, pp. 161-23455.Demski J.S, Feltham G.A, 1978, “Economic Incentives in Budgetary Control Systems”, TheAccounting Review, 336-35956.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, 207-23257.Arrington, C. E., Francis J.R., 1989, “Letting the Chat Out of the Bag: Deconstruction privilegeand Accounting Research”, Accounting Organization and Society, March, pp. 1-2858.Fried, D., Givoly, D., 1982, “Financial Analysts' Forecasts of Earnings: A Better Surroga te forMarket Expectations”, journal of Accounting & Economics, October, pp. 85-10759.Waterhouse J. H., Tiessen P., 1978, “A Contingency Framework for Management AccountingSystems Research”, Accounting, Organizations and Society, No.3, pp.65-7660.Ashton, R .H., 1974, “Experimental Study of Internal Control Judgment journal of accountingResearch”, 1974, pp. 143-15761.Collins D. W., Dent, W. T., 1979, “The Proposed Elimination of Full Cost Accounting in theExtractive Petroleum Industry: An Emp irical Assessment of the Market Consequences”, journal of Accounting & Economics, March, pp. 3-4462.Watts R.L., Leftwich, R. W., 1977, “The Time Series of Annual Accounting Earnings, journal ofAccounting Research”, Autumn, pp. 253-27163.Otley D.T, 1980, “The Contingency Theory of Management Accounting: Achievement andPrognosis”, Accounting, Organizations, and Society, NO. 4, 413-42864.Hayes D.C, 1977, “The Contingency Theory of Managerial Accounting”, The Accounting Review,January, 22-3965.Beaver, W. H. , Griffin, P. A. and Landsman, W. R., 1982, “The Incremental Information Contentof Replacement Cost Earnings”, Journal of Accounting & Economics, July, pp. 15-3966.Libby R., Lewis B.L., 1977, “Human Information Processing Research in Accounting: The Stateof the Art”, Accounting, Organizations and Society, No.3, pp. 245-26867.Schipper W., Thompson R., 1983, “The Impact Mergers-Related Regulations on the Shareholdersof Acquiring Firms”, Journal of Accounting Research, 184-22168.Antle, R., Smith, A., 1986, “An Empirical Investigation of the Relative Performance Evaluation ofCorporate Executives”, journal of Accounting Research, spring, pp.1-39.69.Gonedes N.J., Dopuch N., Penman S.H., 1976, “Disclosure Rules, Information-Production, andCapital Market Equilibrium: The Case of Forecast Disclosure Rules”, Journal of AccountingResearch, 89-13770.Ashton, A. H. and Ashton, R. H., 1998, “Sequential Belief Revision in Auditing”, The AccountingReview, October, pp. 623-641rcker D.F, 1983, “The Association Between Performance Plan Adoption and Corporate CapitalInvestment”, Journal of Accounting and Economics, 3-3072.McNichols M., Wilson G.P., 1988, “Evidence of Earnings Management from the Provision forBad Debts”, journal of Accounting Research, pp.1-3173.Tomkins C., Groves R., 1983, “The Everyday Accountant and Researching His Reality”,Accounting, Organizations and Society, No 4, pp361-37474.Dye R.A, 1985, “Disclosure of Nonproprietary Information”, Jour nal of Accounting Research,123-14575.Biddle, G. C. and Lindahl F. W., 1982, “Stock Price Reactions to LIFO Adoptions: TheAssociation Between Excess Returns and LIFO Tax Savings”, Journal of Accounting Research, 1982, pp. 551-58876.Joyce E.J., 1976, “Expert Judgment in Audit Program Planning”, journal of Accounting Research,pp. 29-6077.Kaplan R.S, 1983, “Measuring Manufacturing Performance: A New Challenge for ManagerialAccounting Research”, The Accounting Review, 686-70578.Ball R., 1972, “Changes in Accounting Techniques and Stock Prices”, journal of AccountingResearch, Supplement, pp. 1-3879.Ricks W.E, 1982, “The Market’s Response to the 1974 LIFO Adoptions”, Journal of AccountingResearch, 367-38780.Albrecht, W. S., Lookabill L. L., McKeown, J.C., 1977, “The Time-Series Properties of AnnualEarnings”, journal of Accounting Research, Autumn, pp. 226-24481.DeAngelo L.E, 1981, “Auditor Size and Audit Quality”, Journal of Accounting and Economics,183-19982.Merchant K.A., 1981, “The Design of the Corporate Budgeting System: Influences on ManagerialBehavioral and Performance”, The Accounting Review, October, pp. 813-82983.Penman S.H, 1980, “An Empirical Investment of the Voluntary Disclosure of Corporate EarningsForecas ts of Earnings”, Journal of Accounting Research, 132-16084.Simunic D., 1980, “The Pricing of Audit Services: Theory and Evidence”, Journal of AccountingResearch, 161-19085.Waller W. S., Felix Jr. W.L., 1984, “The Auditor and Learning from Experien ce: SomeConjectures”, Accounting, Organizations and Society, No. 3, pp. 383-40886.Dyckman T.R, Smith A.J, 1979, “Financial Accounting and Reporting by Oil and Gas ProducingCompanies: A Study of Information Effects”, Journal of Accounting and Economi cs, 45-7587.Holthausen R.W., Verrecchia R.E., 1988, “The Effect of Sequential Information Releases on theVariance of Price Changes in an Intertemporal Multi-Asset Market”, journal of AccountingResearch, Spring, pp.82-10688.Hopwood A. G., 1978, “Towards an Organizational Perspective for the Study of Accounting andInformation Systems”, Accounting, Organizations and Society, No. 1, pp. 3-1489.Leftwich R.W, 1983, “Accounting Information in Private Markets: Evidence from Private LendingAgreement s”. The Accounting Review, 23-4290.Otley D.T, 1978, “Budget Use and Managerial Performance”, Journal of Accounting Research,Spring, 122-14991.Griffin, 1977, “The time-series Behavior of Quarterly Earnings: Preliminary Evidence”, Journal ofAccounting Research, spring, 71-8392.Brownell P., 1982, “The Role of Accounting Data in Performance Evaluation, BudgetaryParticipation, and Organizational Effectiveness”, journal of Accounting Research, Spring, pp.12-2793.Dhaliwal D.S, Salamon G.L, Smit h E.D, 1982, “The effect of Owner Vs Management Control onthe Choice of Accounting and Economics”, 41-5394.Hopwood A.G., 1972, “An Empirical Study of the Role of Accounting Data in PerformanceEvaluation”, journal of Accounting Research, pp. 156-18295.Foster, G., 1981, “Intra-Industry Information Transfers Associated with Earnings Releases”,journal of Accounting & Economics, December, pp. 201-23296.Chua, W. F., 1986, “Radical Developments in Accounting Thought”, The Accounting Review,October, pp601-63297.Hughes P.J., 1986, “Signalling by Direct Disclosure Under Asymmetric Information”, journal ofAccounting & Economics, June, pp. 119-14298.Kinney W.R. Jr., 1986, “Audit Technology and Preference for Auditing Standards”, Journal ofAccounting and Economics, 73-8999.Titman S., Trueman B., 1986, “Information Quality and the Valuation of New Issues”, journal ofAccounting& Economics, pp. 159-172100.W ilson 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。