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• 1999THE EVOLUTION OF THE CONCEPTUAL FRAMEWORK FOR BUSINESS ENTERPRISES IN THE UNITED STATES152 cited
• 2013The objectives of financial reporting: a historical survey and analysis150 cited
• 1987The legitimate concern with fairness147 cited
• 2011In pursuit of legitimacy: A history behind fair value accounting140 cited
• 1992THE DEVELOPMENT OF CONCEPTUAL FRAMEWORKS OF ACCOUNTING FOR THE PUBLIC SECTOR116 cited
• 2009Determinants of financial and environmental disclosures through the internet by Malaysian companies109 cited
• 2014“Twisting words”? A study of the construction and reconstruction of reliability in financial reporting standard-setting109 cited
• 1995Conditional-normative accounting methodology: Incorporating value judgments and means-end relations of an applied science104 cited
• 2010IFRS: On the Docility of Sophisticated Users in Preserving the Ideal of Comparability104 cited
• 1988Functions of accounting — a discussion100 cited
• 2012Discourses surrounding the evolution of the IASB/FASB Conceptual Framework: What they reveal about the “living law” of accounting83 cited
• 1989Education, Practice and Research in Accounting: Gaps, Closed Loops, Bridges and Magic Accounting83 cited
• 2014Accounting Research: Past, Present and Future82 cited