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Cited by

• 2003Research Methods in Accounting510 cited
• 1988Accounting as reality construction: Towards a new epistemology for accounting practice509 cited
• 2003How the U.S. Accounting Profession Got Where It Is Today: Part II429 cited
• 1981Accounting for Stewardship419 cited
• 2006Making up users402 cited
• 2014Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework368 cited
• 2012Audit Reporting for Going-Concern Uncertainty: A Research Synthesis362 cited
• 2008Matching and the Changing Properties of Accounting Earnings over the Last 40 Years344 cited
• 2008Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View317 cited
• 2000Accounting as simulacrum and hyperreality: perspectives on income and capital307 cited
• 2007The Decision Usefulness of Fair Value Accounting – A Theoretical Perspective301 cited
• 1974Capital Market Equilibrium, Information Production, and Selecting Accounting Techniques: Theoretical Framework and Review of Empirical Work281 cited
• 2011Accounting standards and debt covenants: Has the “balance sheet approach” led to a decline in the use of balance sheet covenants?251 cited
• 1990