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• 2010Sustainability accounting and reporting: fad or trend?774 cited
• 1995Accounting, ambiguity, and the new institutionalism532 cited
• 2009Sustainability accounting for companies: Catchphrase or decision support for business leaders?518 cited
• 1982SOME FORMAL CONNECTIONS BETWEEN ECONOMIC VALUES AND YIELDS AND ACCOUNTING NUMBERS443 cited
• 2012Audit Reporting for Going-Concern Uncertainty: A Research Synthesis362 cited
• 2008Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View317 cited
• 1982Market-Based Empirical Research in Accounting: A Review, Interpretation, and Extension305 cited
• 1974Capital Market Equilibrium, Information Production, and Selecting Accounting Techniques: Theoretical Framework and Review of Empirical Work281 cited
• 2014Measuring and managing sustainability performance of supply chains267 cited
• 2015Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption250 cited
• 2003FAIR VALUE ACCOUNTING AND THE MANAGEMENT OF THE FIRM236 cited
• 2016IFRS – 10 years later181 cited
• 1995Cultural Relevance of Western Accounting Systems to Developing Countries174 cited
• 1980