会计专业经典文献（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 the Determination ofAccounting Standards”, The Accounting Review, pp. 112-1342. 3.Healy P.M, 1985, “The Effect of Bonus Schemes on Accounting Decisions”, Journal ofAccounting and Economics, April, 85-1073.Hopwood A. G., “Towards an Organizational Perspective for the Study of Accounting andInformation Systems”, Accounting, Organizations and Society (No. 1, 1978) pp. 3-144.Collins, D. W., Kothari, S. P., 1989, “An Analysis of Intertemporal and Cross-SectionalDeterminants of Earnings Response Coefficients”, journal of Accounting & Economics, pp.143-1815.EastonP.D, Zmijewski M.E, 1989, “Cross-Sectional Variation in the Stock Market Response toAccounting Earnings Announcements”, Journal of Accounting and Economics, 117-1416.Beaver, W. H., 1968, “The Information Content of Annual Earnings Announcements”, journal ofAccounting Research, pp. 67-927.Holthausen R.W., Leftwich R.W., 1983, “The Economic Consequences of Accounting Choice:Implications of Costly Contracting and Monitoring”, journal of Accounting & Economics, August, pp77-1178.Patell J.M, 1976, “Corporate Forecasts of Earnings Per Share and Stock Pric e Behavior: EmpiricalTests. Journal of Accounting Research, Autumn, 246-2769.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, 61-8710.Ou J.A., Penman S.H., 1989, “Financial Statement Analysis and the Prediction of Stock Returns”,Journal of Accounting and Economics, Nov., 295-32911.William H. Beaver, Roger Clarke, William F. Wright, 1979, “The Association betweenUnsyst ematic Security Returns and the Magnitude of Earnings Forecast Errors,” Journal ofAccounting Research, 17, 316-340.12.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. 5-2813.Atiase, R.K., 1985, “Predisclosure Information, Firm Capitalization, and Securi ty 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. 235-26615.O'Brien P.C., 1988, “Analysts' Forecasts As Earnings Expectations”, journal of Accounting &Economics, pp.53-8316.Bernard, V. L., 1987, “Cross-Sectional Dependence and Problems in Inference in Market-BasedAccounting Research”, Journal of Accounting Research, Spri ng, pp. 1-4817.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, 61-8718.Freeman, R. N., 1987, “The Association Betwee n Accounting Earnings and Security Returns forLarge and Small Firms”, journal of Accounting & Economics, pp. 195-22819.Collins, D. W. , Kothari, S. P. and Rayburn, J. D., 1987, “Firm Size and the Information Content ofPrices with Respect to Earnings”, jou rnal of Accounting & Economics, pp. 111-13820.Beaver, W. H., Lambert, R. A. and Morse, D., 1980, “The Information Content of Security Prices,Journal of Accounting & Economics”, March, pp. 3-2821.Foster G., 1977, “Quarterly Accounting Data: Time-Series Properties and predictive-AbilityResults”, The Accounting Review, pp. 201-23222.Christie A.A., 1987, “On Cross-Sectional Analysis in Accounting Research”, journal of Accounting& Economics, December, pp. 231-25823.Loft A., 1986, “Towards a Critica1 Understanding of Accounting: The Case of Cost Accounting intheU.K.”, 1914-1925, Accounting, Organizations and Society, No.2, pp.137-17024.GonedesN.J., Dopuch N., 1974, “Capital Market Equilibrium, Information Production, andSelecting 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 the Corporate Decision toCapitalize Interest”, Journal of Accounting & Economics, August, pp151-17926.Hagerman R.L, Zmijewski M.E, 1979, “Some Economic Determinants of Accounting PolicyChoice”, Journal of Accounting and Economics, August, 141-16127.Burchell S., Clubb, C. and Hopwood, A. G., 1985, “Accounting in its Socia1 Context: Towards aHistory 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 Accounting Principles onCorporate Loan Agreements”, Journal of Accounting and Economics, 3-3629.Bernard, V. L. and Thomas, J . K., 1989, “Post-Earnings Announcement Drift: Delayed PriceResponse or Risk Premium?”, Journal of Accounting Research, pp. 1-3630.WattsR.L., Zimmerman J.L., 1979, “The Demand for and Supply of Accounting Theories: TheMarket for Excuses”, T he Accounting Review, April, pp. 273-30531.Armstrong J.P., 1987, “the rise of Accounting Controls in British Capitalist Enterprises”,Accounting, Organizations and Society, May, pp. 415-43632.Beaver, W. H. , Lambert, R. A. and Ryan, S. G., 1987, “The Informa tion Content of SecurityPrices: A Second Look”, journal of Accounting & Economics, July, pp. 139-15733.Chambers, A. E., Penman, S.H, 1984, “Timeliness of Reporting and the Stock Price Reaction toEarnings Announcements”, journal of Accounting Research, Spr ing, pp. 21-4734.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: ACross-Sectional Analysis”, Journal of Accounting and Economics, 37-7135.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. 73-10936.ZmijewskiM.E., Hagerman R.L., 1981, “An Income Strategy Approach to the Positive Theory ofAccounting Standard Settings/Choice”, Journal of Accounting and Economics, 129-14937.Lev B., Ohlson J.A, 1982, “Market-Based Empirical Research in Accounting: A Review,Interpretati on, and Extension”, Journal of Accounting Research, 249-32238.Ou J. and Penman S.H., 1989, “Financial Statement Analysis and the Prediction of Stock Returns”,Journal of Accounting and Economics, Nov., 295-32939.Bruns Jr. W.J, Waterhouse, J., 1975, “Budgetary Control and Organization Structure”, journal ofAccounting Research, Autumn, pp. 177-20340.Tinker A.M., Merino B.D., Neimark M., 1982, “The Normative Origins of Positive Theories:Ideology and Accounting Thoug ht, Accounting, Organizations and Society”, No. 2, pp. 167-200 41.Foster, G., 1980, “Accounting Policy Decisions and Capital Market Research”, journal ofAccounting & Economics March, pp. 29-6242.Gibbins M., 1984, “Propositions About the Psychology of Profess ional Judgement in PublicAccounting”, Journal of Accounting Research, Spring, pp. 103-12543.Hopwood A.G, 1983, “On Trying to Study Accounting in the Contexts in which it Operates”,Accounting, Organizations and Society, No. 2/3, pp. 287-30544.Abdolmohammadi M.J., Wright A., 1987, “An Examination of the Effects of Experience and TaskComplexity 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, “ManagementControl in an Are a of the NCB: Rationales of Accounting Practices in a Public Enterprise”,Accounting, Organizations and Society, No.1, pp.3-2846.Hoskin, K.W., Macve R.H, 1986, “Accounting and the Examination: A Genealogy of DisciplinaryPower”, Accounting, Organizations an d Society, No. 2, pp. 105-13647.Kaplan R.S, 1984, “The Evolution of Management Accounting”, The Accounting Review, 390-34148.Libby R., 1985, “Availability and the Generation of Hypotheses in Analytica1 Review”, journal ofAccounting Research, Autumn, pp. 648-66749.Wilson G.P., 1987, “The Incremental Information Content of the Accrual and Funds Componentsof Earnings After Controlling for Earnings”, the Accounting Review, 293-32250.Foster, G., Olsen, C., Shevlin T., 1984, “Earnings Releases, Anomalies, and the B ehavior ofSecurity Returns”, The Accounting Review, October, pp.574-60351.Lipe R.C., 1986, “The Information Contained in the Components of Earnings”, journal ofAccounting Research, pp. 37-6852.Rayburn J., 1986, “The Association of Operating Cash Flows and Accruals With Security Returns”,Journal of Accounting Research, 112-13753.Ball, R. and Foster, G., 1982, “Corporate Financial Reporting: A Methodological Review ofEmpirical Research”, journal of Accounting Research, pp. 161-23454.Demski J.S, Feltham G.A, 1978, “Economic Incentives in Budgetary Control Systems”, TheAccounting Review, 336-35955.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, 207-23256.Arrington, C. E., Francis J.R., 1989, “Letting the Chat Out of the Bag: Deconstruction privilegeand Accounting Research”, Accounting Organization and Society, March, pp. 1-2857.Fried, D., Givoly, D., 1982, “Financial Analysts' Forecasts of Earni ngs: A Better Surrogate forMarket Expectations”, journal of Accounting & Economics, October, pp. 85-10758.Waterhouse J. H., Tiessen P., 1978, “A Contingency Framework for Management AccountingSystems Research”, Accounting, Organizations and Society, No.3, pp.65-7659.Ashton, R .H., 1974, “Experimental Study of Internal Control Judgment journal of accountingResearch”, 1974, pp. 143-15760.Collins D. W., Dent, W. T., 1979, “The Proposed Elimination of Full Cost Accounting in theExtractive Petroleum Industry: A n Empirical Assessment of the Market Consequences”, journal of Accounting & Economics, March, pp. 3-4461.Watts R.L., Leftwich, R. W., 1977, “The Time Series of Annual Accounting Earnings, journal ofAccounting Research”, Autumn, pp. 253-27162.Otley D.T, 1980, “The Contingency Theory of Management Accounting: Achievement andPrognosis”, Accounting, Organizations, and Society, NO. 4, 413-42863.Hayes D.C, 1977, “The Contingency Theory of Managerial Accounting”, The Accounting Review,January, 22-3964.Beaver, W. H. ,Griffin, P. A. and Landsman, W. R., 1982, “The Incremental Information Contentof Replacement Cost Earnings”, Journal of Accounting & Economics, July, pp. 15-3965.Libby R., Lewis B.L., 1977, “Human Information Processing Research in Accounting: The State ofthe Art”, Accounting, Organizations and Society, No.3, pp. 245-26866.Schipper W., Thompson R., 1983, “The Impact Mergers-Related Regulations on theShareholders of Acquiring Firms”, Journal of Accounting Research, 184-22167.Antle, R., Smith, A., 1986, “An Empirical Investigation of the Relative Performance Evaluation ofCorporate Executives”, journal of Accounting Research, spring, pp.1-39.68.GonedesN.J., Dopuch N., Penman S.H., 1976, “Disclosure Rules, Information-Production, andCapital Market Equilibrium: The Case of Forecast Disclosure Rules”, Journal of AccountingResearch, 89-13769.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, 3-3071.McNichols M., Wilson G.P., 1988, “Evidence of Earnings Management from the Provision for BadDebts”, journal of Accounting Re search, pp.1-3172.Tomkins C., Groves R., 1983, “The Everyday Accountant and Researching His Reality”,Accounting, Organizations and Society, No 4, pp361-37473.Dye R.A, 1985, “Disclosure of Nonproprietary Information”, Journal of Accounting Research,123-14574.Biddle, G. C. and Lindahl F. W., 1982, “Stock Price Reactions to LIFO Adoptions: The AssociationBetween Excess Returns and LIFO Tax Savings”, Journal of Accounting Research, 1982, pp.551-58875.Joyce E.J., 1976, “Expert Judgment in Audit Program Planning”, journal of Accounting Research,pp. 29-6076.Kaplan R.S, 1983, “Measuring Manufacturing Performance: A New Challenge for ManagerialAccounting Research”, The Accounting Review, 686-70577.Ball R., 1972, “Changes in Accounting Techniques and Stock Prices”, jo urnal of AccountingResearch, Supplement, pp. 1-3878.Ricks W.E, 1982, “The Market’s Response to the 1974 LIFO Adoptions”, Journal of AccountingResearch, 367-38779.Albrecht, W. S., Lookabill L. L., McKeown, J.C., 1977, “The Time-Series Properties of AnnualE arnings”, journal of Accounting Research, Autumn, pp. 226-24480.DeAngelo L.E, 1981, “Auditor Size and Audit Quality”, Journal of Accounting and Economics,183-19981.Merchant K.A., 1981, “The Design of the Corporate Budgeting System: Influences on ManagerialBehavioral and Performance”, The Accounting Review, October, pp. 813-82982.Penman S.H, 1980, “An Empirical Investment of the Voluntary Disclosure of Corporate EarningsForecasts of Earnings”, Journal of Accounting Research, 132-16083.Simunic D., 1980, “The Pricing of Audit Services: Theory and Evidence”, Journal of AccountingResearch, 161-19084.Waller W. S., Felix Jr. W.L., 1984, “The Auditor and Learning from Experience: SomeConjectures”, Accounting, Organizations and Society, No. 3, pp. 383-40885.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 Economics, 45-75 86.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.82-10687.Hopwood A. G., 1978, “Towards an Organizational Perspective for the Study of Accounting andInformation Systems”, Accounting, Organ izations and Society, No. 1, pp. 3-1488.Leftwich R.W, 1983, “Accounting Information in Private Markets: Evidence from Private LendingAgreements”. The Accounting Review, 23-4289.Otley D.T, 1978, “Budget Use and Managerial Performance”, Journal of Accounting Research,Spring, 122-14990.Griffin, 1977, “The time-series Behavior of Quarterly Earnings: Preliminary Evidence”, Journal ofAccounting Research, spring, 71-8391.Brownell P., 1982, “The Role of Accounting Data in Performance Evaluation, BudgetaryParticipat ion, 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 Management Control onthe Choice of Accounting and Economics”, 41-5393.Hopwood A.G., 1972, “An Empirical Study of the Role of Accounting Data in PerformanceEvaluation”, journal of Accounting Research, pp. 156-18294.Foster, G., 1981, “Intra-Industry Information Transfers Associated with Earnings Releases”,journal of Accounting & Economics, December, pp. 201-23295.Chua, W. F., 1986, “Radical Developments in Accounting Thought”, The Accounting Review,October, pp601-63296.Hughes P.J., 1986, “Signalling by Direct Disclosure Under Asymmetric Information”, journal ofAccounting & Economics, June, pp. 119-14297.Kinney W.R. Jr., 1986, “Audit Technology and Preference for Auditing Standards”, Journal ofAccounting and Economics, 73-8998.Titman S., Trueman B., 1986, “Information Quality and the Valuation of New Issues”, journal ofAccounting& Economics, pp. 159-17299.Wilson G.P., 1986, “The Relative Information Content of Accruals and Cash Flows: CombinedEvidence at the Announcement and Annual Report Release Date”, Journal of AccountingResearch, 165-203。