Concepedia

Accounting Judgments

Accounting Judgments is a systematic process within financial reporting systems by which accountants apply professional expertise to select, interpret, and implement accounting principles in order to determine appropriate recognition, measurement, presentation, and disclosure of financial information under conditions of uncertainty and complexity.

426

Publications

33.8K

Citations

675

Authors

338

Institutions

Publications per year

2017–2026

47

Parents

Publications

426

Empirical research on accounting choice

Thomas D. Fields, Thomas Z. Lys, Linda Vincent · Journal of Accounting and Economics · 2001 · 1.6K citations

, , +9

Financial accounting: In communicating reality, we construct reality

Ruth D. Hines · Accounting Organizations and Society · 1988 · 1.2K citations

, , +11

Accounting systems and systems of accountability — understanding accounting practices in their organisational contexts

John D. Roberts, Robert W. Scapens · Accounting Organizations and Society · 1985 · 1K citations

, , +16

An Empirical Study of the Role of Accounting Data in Performance Evaluation

Anthony G. Hopwood · Journal of Accounting Research · 1972 · 898 citations

, , +9

The Calculated and the Avowed: Techniques of Discipline and Struggles Over Identity in Big Six Public Accounting Firms

Mark A. Covaleski, Mark W. Dirsmith, James B. Heian et al. · Administrative Science Quarterly · 1998 · 856 citations

, , +7

1–5 of 426

Authors

675

  1. MG
    Michael Gibbins

    University of Alberta, Canada

    9 publications · 1.5K citations

    9

    h-index

  2. KT
    Ken T. Trotman

    UNSW Sydney, Australia

    8 publications · 401 citations

    8

    h-index

  3. CP
    Chris Patel

    Macquarie University, Australia

    7 publications · 331 citations

    7

    h-index

  4. PC
    Parmod Chand

    Macquarie University, Australia

    7 publications · 297 citations

    7

    h-index

  5. JD
    Jesse Dillard

    Portland State University, United States

    5 publications · 525 citations

    5

    h-index

1–5 of 675

Institutions

338

  1. Macquarie University

    Sydney, Australia

    13 h-index

    33 publications

    2.5K citations

  2. UNSW Sydney

    Sydney, Australia

    10 h-index

    14 publications

    821 citations

  3. University of Alberta

    Edmonton, Canada

    8 h-index

    9 publications

    1.6K citations

  4. University of Waterloo

    Waterloo, Canada

    7 h-index

    9 publications

    1.1K citations

  5. North Carolina State University

    Raleigh, United States

    7 h-index

    8 publications

    777 citations

  6. University of Wisconsin–Madison

    Madison, United States

    6 h-index

    6 publications

    278 citations

  7. Drexel University

    Philadelphia, United States

    5 h-index

    6 publications

    419 citations

  8. Arizona State University

    Tempe, United States

    5 h-index

    11 publications

    245 citations

1–8 of 338

Venues

  1. Accounting Organizations and Society

    51 publications · 8.8K citations

    39

    h-index

  2. Critical Perspectives on Accounting

    27 publications · 2K citations

    23

    h-index

  3. Journal of Accounting Research

    JAR · 21 publications · 3.1K citations

    18

    h-index

  4. Journal of Accounting Education

    22 publications · 741 citations

    15

    h-index

  5. SSRN Electronic Journal

    Repository · 21 publications · 1.1K citations

    14

    h-index

1–5