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Cited by

• 2006Objectivity in accounting81 cited
• 1990Financial Reporting: Current Problems and Their Implications for Systematic Reform63 cited
• 1990Intangible Marketing Assets: A Managerial Accounting Perspective53 cited
• 1990Towards Some Principles for Intangible Asset Accounting52 cited
• 1992CAPITAL ACCOUNTING, USER NEEDS AND THE FOUNDATIONS OF A CONCEPTUAL FRAMEWORK FOR PUBLIC SECTOR FINANCIAL REPORTING51 cited
• 1990Understanding the Development of the Accountancy Profession in the United Kingdom51 cited
• 2003Users’ perceptions of various aspects of Kuwaiti corporate reporting50 cited
• 2001Customized Financial Reporting, Networked Databases, and Distributed File Sharing47 cited
• 1992A Political History of Goodwill in the U.K.: An Illustration of Cyclical Standard Setting47 cited
• 2005Accounting for Liabilities: Conceptual Issues, Standard Setting, and Evidence from Academic Research45 cited
• 2007Debating Accounting Principles and Policies: the Case of Goodwill, 1880–192135 cited
• 1994Financial Reporting Quality Labels34 cited
• 1991Cycles in UK Standard Setting33 cited
• 2008Qualitative characteristics of financial reporting: a historical perspective