References

• 1985Positive Accounting Theory5,837 cited
• 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
• 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
• 1983Agency Problems, Auditing, and the Theory of the Firm: Some Evidence1,288 cited
• 1987The archeology of accounting systems1,266 cited
• 2005The Roles of Accounting in Organizations and Society1,133 cited
• 1983On trying to study accounting in the contexts in which it operates1,089 cited
• 2012The Shareholder Value Myth: How Putting Shareholders First Harms Investors, Corporations, and the Public778 cited
• 1979The Demand for and Supply of Accounting Theories: The Market for Excuses.695 cited
• 1982The normative origins of positive theories: Ideology and accounting thought623 cited
• 1977Corporate Financial Statements, A Product of the Market and Political Processes585 cited
• 2013Accounting, Organizations and Society544 cited
• 1993The analysis and use of financial statements516 cited
• 1988Accounting as reality construction: Towards a new epistemology for accounting practice509 cited
• 1996Accounting as Social and Institutional Practice.451 cited