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• 2003Accounting representation and the onion model of reality: a comparison with Baudrillard's orders of simulacra and his hyperreality105 cited
• 2005Twentieth century accounting research in the German language area80 cited
• 2009Rola rachunkowości zarządczej we wspomaganiu zarządzania dokonaniami przedsiębiorstwa79 cited
• 2003On economic reality, representational faithfulness and the ‘true and fair override’78 cited
• 2016The Role of Deductive and Inductive Reasoning in Accounting Research and Standard Setting68 cited
• 2006An integrated framework for the financial analysis of sustainability64 cited
• 2012Accounting Craftspeople versus Accounting Seers: Exploring the Relevance and Innovation Gaps in Academic Accounting Research52 cited
• 2010Towards an integrated view of IT value measurement49 cited
• 2009Back to the Origins of Positive Theories: A Contribution to an Analysis of Paradigm Changes in Accounting Research44 cited
• 2011A Glance at German Financial Accounting Research between 1950 and 2005: A Publication and Citation Analysis41 cited
• 2010The Impact of Internal Controls and Penalties on Fraud38 cited
• 2009Dez anos de pesquisa contábil no Brasil: análise dos trabalhos apresentados nos ENANPADs de 1996 a 200536 cited
• 2007Accounting research in Italy: second half of the 20th century