Accounting Theory is the body of systematized knowledge comprising foundational assumptions, conceptual frameworks, and methodologies that explains the principles underlying accounting practices and establishes guidance for financial reporting.
6.7K
Publications
499.7K
Citations
7.9K
Authors
2.2K
Institutions
Publications per year
2017–2026
1.4K
Publications
6.7K
Detecting Earnings Management.
Patricia Dechow, Richard G. Sloan · The Accounting Review · 1995 · 5.9K citations · Full text
Business, Accountancy, Accounting +17
The effect of bonus schemes on accounting decisions
Paul M. Healy · Journal of Accounting and Economics · 1985 · 3.4K citations
Business, Accountancy, Accounting +14
The Effect of Audit Quality on Earnings Management*
Connie L. Becker, Mark L. DeFond, James Jiambalvo et al. · Contemporary Accounting Research · 1998 · 3.3K citations
Business, Accountancy, Accounting +12
1–5 of 6.7K
Authors
7.9K
- LD
33
h-index
- GD
28
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- JG
26
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- RW
25
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- RL
21
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1–5 of 7.9K
Institutions
2.2K
University of Manchester
Manchester, United Kingdom
46 h-index
104 publications
12.5K citations
Macquarie University
Sydney, Australia
46 h-index
125 publications
13.1K citations
London School of Economics and Political Science
London, United Kingdom
41 h-index
76 publications
10.4K citations
RMIT University
Melbourne, Australia
38 h-index
106 publications
5.8K citations
University of Chicago
Chicago, United States
37 h-index
59 publications
18.2K citations
Deakin University
Burwood, Australia
32 h-index
70 publications
5.4K citations
The University of Sydney
Sydney, Australia
32 h-index
73 publications
3.7K citations
University of Edinburgh
Edinburgh, United Kingdom
32 h-index
53 publications
4.1K citations
1–8 of 2.2K
Venues
- Accounting Organizations and Society
309 publications · 55.7K citations
130
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- Accounting Auditing & Accountability Journal
292 publications · 25.6K citations
87
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- Critical Perspectives on Accounting
257 publications · 15.8K citations
73
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- Journal of Accounting Research
JAR · 196 publications · 28.5K citations
73
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- SSRN Electronic Journal
Repository · 372 publications · 24.4K citations
69
h-index
1–5
See also Accounting Theory | |
|---|---|
Conceptual Frameworks | Accounting General Purpose Financial Reporting Comparability Studies Financial Statements Historical Cost Principle Accrual Timing Consistency Principle Fair Value Measurement |
Core Principles | |
Measurement Bases | Historical Costs Fair Value Measurement Net Realizable Value Present Value |
Theoretical Schools | Positive Accounting Theory Normative Accounting Theory Interpretive Paradigms Institutional Theory Agency Theory |
Regulatory Influence | Accounting Principles Accounting Convergence Historical Cost Principle Fair Value Measurement International Financial Reporting Standards Institutional Theory |