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• 2002Disclosure (discernibility) and compliance of accounting policies: Asia-Pacific evidence68 cited
• 2008Compliance with International Accounting Standards in a national context: some empirical evidence from the Cairo and Alexandria Stock Exchanges58 cited
• 2016Corporate governance guidelines compliance and firm financial performance47 cited
• 1998The supply of and demand for accounting information in an unregulated market: Examples from the lancashire cotton mills, 1855–191443 cited
• 2001Financial disclosure and accounting harmonization: cases of three listed companies in China41 cited
• 1996The development of accounting regulation in the extractive industries: An international review40 cited
• 2008Financial accounting regulations and organizational change: a Habermasian perspective38 cited
• 2015The Routledge Companion to Financial Accounting Theory37 cited
• 1993Approaching Corporate Accountability: Fragments from the Past37 cited
• 2000The Degree of Determination of National Accounting Systems — An Empirical Investigation33 cited
• 1988The Information Economics Approach to Financial Reporting29 cited
• 2015The Impact of IFRS Adoption and Corporate Governance Principles on Transparency and Disclosure: The Case of Borsa Istanbul26 cited
• 1992Structure and Argument in Accounting Standards