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Cited by

• 1993Religion: A Confounding Cultural Element in the International Harmonization of Accounting?199 cited
• 2004ACCOUNTING FOR INTANGIBLES: A LITERATURE REVIEW158 cited
• 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
• 2000Do we really ‘know’ what we think we know? A case study of seminal research and its subsequent overgeneralization137 cited
• 2001International accounting disharmony: the case of intangibles111 cited
• n.d.Measuring Capital in the New Economy111 cited
• 2001When Capital Follows Profitability: Non-linear Residual Income Dynamics102 cited
• 2013Ball and Brown (1968): A Retrospective100 cited
• 2008Accounting and Economics92 cited
• 2012Accounting, Economics, and Law85 cited
• 2014Accounting Research: Past, Present and Future82 cited
• 1993Positive Accounting Theory and the PA Cult79 cited
• 2009Discount Rates in Disarray: Evidence on Flawed Goodwill Impairment Testing78 cited
• 2002Some Thoughts on the Intellectual Foundations of Accounting