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Cited by

• 1993Sampling and the abstraction of knowledge in the auditing profession: An extended institutional theory perspective93 cited
• 1992From common sense to expertise: Reflections on the prehistory of audit sampling87 cited
• 2000Behavioral Research in Auditing and Its Impact on Audit Education84 cited
• 1966The Origin and Evolution of Nineteenth-Century Asset Accounting84 cited
• 1991Inherent risk assessment and audit firm technology: A contrast in world theories73 cited
• 2009Audit Competence and Audit Quality: Case in Emerging Economy71 cited
• 2008The evolution of auditing： An analysis of the historical development68 cited
• 1993An analysis of the development of accounting knowledge: A pragmatic approach67 cited
• 1994Finding English Words to Talk about Accounting Concepts65 cited
• 1992The SEC's Ban on Upward Asset Revaluations and the Disclosure of Current Values64 cited
• 2011Audit expectation gap: Concept, nature and trace54 cited
• 2006Diverging Paths: Accounting for Corporate Governance in America and Germany49 cited
• 2009How Divergent Are Pedagogical Views toward the Fraud/forensic Accounting Curriculum?42 cited
• 1991A HISTORY OF POOLING OF INTERESTS ACCOUNTING FOR BUSINESS COMBINATIONS IN THE UNITED STATES