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• 1981The innovative process in financial accounting standards setting38 cited
• 2018How Does the IASB Use the Conceptual Framework in Developing IFRSs? An Examination of the Development of IFRS 16 Leases27 cited
• 1981On the Politics of Accounting Disclosure and Measurement: An Analysis of Economic Incentives20 cited
• 2007THE SEC PREEMPTS THE ACCOUNTING PRINCIPLES BOARD IN 1965: THE CLASSIFICATION OF THE DEFERRED TAX CREDIT RELATING TO INSTALLMENT SALES18 cited
• 1996Academic Research in Accounting: The Last 50 Years17 cited
• 2021Evolution of U.S. Regulation and the Standard-Setting Process for Financial Reporting: 1930s to the Present16 cited