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• 1996Early regulatory actions by the SEC: An institutional theory perspective on the dramaturgy of political exchanges112 cited
• 1994Communication skills in accounting education: Perceptions of academics, employers and graduate accountants106 cited
• 2001The role of cash flow information in predicting corporate failure: the state of the literature92 cited
• 2005Twentieth century accounting research in the German language area80 cited
• 1963The Development of Modern Financial Reporting Practices among American Manufacturing Corporations80 cited
• 2016Zakat and Accounting Valuation Model79 cited
• 1982MYTH AND TECHNOLOGY IN THE AMERICAN ACCOUNTING PROFESSION77 cited
• 1985The Origins and Evolution of the Double Account System: An Example of Accounting Innovation70 cited
• 1975Social and Financial Stewardship.55 cited
• 1995The preservation and use of public resources: Transforming the immoral into the merely factual54 cited
• 1990Understanding the Development of the Accountancy Profession in the United Kingdom51 cited
• 2009The accounting profession in Egypt: Its origin and development39 cited
• 2003A social science of contemporary value-based accounting: economic foundations of accounting for financial instruments39 cited