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Cited by

• 2017On the conceptual foundations of financial reporting46 cited
• 2011Accounting Research and Accounting Policy: What Kind of Gap?35 cited
• 2015The Trueblood Study Group on the Objectives of Financial Statements (1971–73): A historical study35 cited
• 2011Standardizing oil and gas accounting in the US in the 1970s: Insights from the perspective of regulatory capture31 cited
• 2022Accounting Theory: A Neglected Topic in Academic Accounting Research23 cited
• 2010The social scientific turn in UK financial accounting research: A philosophical and sociological analysis22 cited
• 2022The Eternal Debate Over Conservatism and Prudence: A Historical Perspective on the Conceptualization of Asymmetry in Financial Accounting Theory*21 cited
• 1997Developing accounting standards on the basis of a conceptual framework by the Chinese government21 cited