• Publications
  • Influence
Shaping the US Academic Accounting Research Profession: The American Accounting Association and the Social Construction of a Professional Elite
Abstract For more than two decades there has been continuous debate about the lack of relevance academic accounting research to both education and practice. This has led to normative prescriptionsExpand
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The editorial gatekeepers of the accounting academy
Proposes to evidence the colonization of the accounting knowledge production process by a relatively few elite institutions in the USA. By examining the doctoral origins of the editorial boardExpand
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The Difference between Earnings and Operating Cash Flow as an Indicator of Financial Reporting Fraud
This paper examines the relation between earnings and operating cash flow to derive and test an indicator of financial statement fraud. Accrual measurement concepts indicate that financial statementExpand
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ACCOUNTING FROM THE INSIDE: LEGITIMIZING THE ACCOUNTING ACADEMIC ELITE
Abstract Two recent studies by Brown (1996) and Lukka and Kasanen (1996) raise the issue of the existence of a controlling elite within the U.S. accounting research community. This paper investigatesExpand
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The FASB and Accounting for Economic Reality
The proposal by the Financial Accounting Standards Board (FASB) in 2002 to produce principles‐based accounting standards is an explicit commitment to use its conceptual framework to improve financi...
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UK immigrants and the foundation of the US public accountancy profession
Building on a previous study (Lee, 1997) describing the case of Edinburgh chartered accountants, the current study observes 394 chartered and incorporated accountants who migrated to the US by theExpand
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Chambers and Accounting Communication
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