《财务会计理论》scott英文参考文献

【英文教学参考书】

⑴AICPA,1994,\"Improving Business Reporting:A Customs Focus\".

⑵FASB,2001,\"Improving Business Reporting:Insights into Enhancing Voluntary Disclosures\".

⑶Storey and Teague,1995,\"Foundation of Accounting Theory and Policy\Dryden Press.

⑷Previts and Merino,1979,\"A History of Accounting in American\Wilet&Son Press.

⑸Scott,1997,\"Financial Accounting Theory\Publishing

Company..

⑺Upton,2001,\"Business and Financial Reporting,Challenges from The New Economy\

⑻Zeff and Dharan,1994,\"Readings and Notes on Financial Accounting:Issues and Controversies\

外文经典文献：

Watts , Ross , and Jerold L. Zimmerman. Toward a Positive Theory of Determination of Accounting standards .The Accounting review (Jan 1978)

Watts , Ross , and Jerold L. Zimmerman. Positive Accounting Theory: A Ten Year Perspective. The Accounting review (Jan 1990)

Sorter , George H. An Event Approach to Basic Accounting Theory . The Accounting review (Jan 1969)

Wallman,1995.9,1996.6,1996.12,1997.6,\"The Future of Accounting and Financial Reporting \" (I ,II,III,IV),Accounting Horizon.

Jenson ,M.C. , and W.H. Meckling . Theory of the firm: managerial behavior, agency costs and ownership structure . Journal of financial economics (Oct .1976)

Robert sprouse “developing a concept framework for financial reporting” Accounting Review, 1988(12) Schuetze ,,Walter P.”what is an Asset ?” Accounting horizons,1993(9)

Samuelson ,Richard A. ,”The concept of Assets in Accounting Theory” Accounting horizons,1996(9)

AAA ,”American Accounting Association on Accounting and Auditing Measurement:19-1990” Accounting Horizons 1991(9)

L.Todd Johnson and Kimberley R.Petrone “Is Goodwill an Asset?” Accounting Horizons1998(9)

Linsmeier, Thomas J. and Boatsman ,James R. ,”AAA’s financial accounting

standard response to IASC ED60 intangible assets” Accounting Horizons 1998(9)

Linsmeier, Thomas J. and Boatsman,JamesR.”Response to IASC Exposure Draft ,’Provisions,Contingent Liabilities and Contingent Assets’ ” Accounting Horizons1998(6)

L.Todd Johnson and Robert. Swieringa “derivatives, hedging and comprehensive income” Accounting Horizons 1996(11)

Stephen A. .Zeff ,”The Rise of Economics Concequences”, The Journal of Accountancy 1978(12)

David Solomons “the FASB’s Conceptual Framework:An Evaluation ” The Journal of Accountancy 1986(6)

Paul Miller , “Conceptual Framework:Myths or Realities” The Journal of Accountancy 1985(3)

Part I Financial Accounting Theory

Suggested Bedtime Readings:

1. C.J. Lee, Lecture Note on Accounting and Capital Market

2. R. Watts and J. Zimmerman: Positive Accounting Theory

3. W. Beaver: Revolution of Financial Reporting

Although these three books are relatively \"low-tech\" in comparison with the reading assignments, but they provide much useful institutional background to the course. Moreover, these books give a good survey of accounting literature, especially in the empirical area.

1. Financial Information and Asset Market Equilibrium

*Grossman, S. and J. Stiglitz, \"On the Impossibility of Informationally Efficient Markets,\" American Economic Review (1980), 393-408.

*Diamond, D. and R. Verrecchia, \"Information Aggregation in a Noisy Rational Expectations Economy,\" Journal of Financial Economics, (1981), 221-35.

*Milgrom, P. \"Good News and Bad News: Representation Theorems and Applications,\" Bell Journal of Economics, (1981): 380-91.

Grinblatt, M. and S. Ross, \"Market Power in a Securities Market with Endogenous Information,\" Quarterly Journal of Economics, (1985), 1143-67.

2. Financial Disclosure

* Verrecchia, R. \"Discretionary Disclosure,\" Journal of Accounting and Economics (1983),179-94.2

Dye, R., \"Proprietary and Nonproprietary Disclosure,\" Journal of Business, 59 (1986), 331-66.

Dye, R., \"Mandatory Versus Voluntary Disclosures: The Cases of Financial and Real Externalities,\" Accounting Review, (1990), 1-24.

Bhushan, R., \"Collection of Information About Public Traded Firms: Theory and Evidence,\" Journal of Economics and Accounting, (19), 183-206.

Diamond, D. \"Optimal Release of Information by Firms,\" Journal of Economic Theory (1985), 1071-94.

Verrecchia, R. \"Information Quality and Discretionary Disclosure,\" Journal of Accounting and Economics, 1990.

Trueman, B. \"Theories of Earnings-announcement Timing,\" Journal of Accounting and Economics, 13 (1990), 1-17.

Joh, G. and C. J. Lee \"Timing of Financial Disclosure in Oligopolies,\" mimeo.

* Joh, G. and C. J. Lee \"Stock Market Reactions to Accounting Information in Oligopoly,\" Journal of Business, 1992.

Darrough, M.N. and N.M. Stoughton, \"Financial Disclosure Policy in an Entry Game,\" Journal of Accounting and Economics, (1990), 219-243.

Wagenhofer, A. \"Voluntary Disclosure with a Strategic Opponent,\" Journal of Accounting and Economics, 12 (1990), 341-363.

Chang, C. and C.J. Lee, \"Information Acquisition as a Business Strategy,\" Southern Economic Journal, 1992.

Chang, C. and C.J. Lee, \"Optimal Pricing Strategy in Marketing Research Consulting,\" International Economic Review, May 1994.

Chang, C. and C.J. Lee, \"Selling Proprietary Information to Rivaling Clients,\" mimeo.

3. Earnings Manipulation and Accounting Choice

* Watts, R. and J. Zimmerman,\"Toward a Positive Theory of the Determination of

Accounting Standards,\" Accounting Review, January 1978, pp.112-34.

*Healy, P.M. \"The Effect of Bonus Schemes on Accounting Decisions\" Journal of Accounting and Economics, April 1985, 85-108.

*Chen, K. and C.J. Lee, \"Executive Bonus Plans and Accounting Trade-off: The Case of the 3

Oil and Gas Industry, 1985-86,\" Accounting Review, January, 1995.

*Lee, C.J. and D. Hsieh, \"Choice of Inventory Accounting Methods: A Test of Alternative Hypotheses,\" Journal of Accounting Research, Autumn 1985.

*Lee, C.J. and C.R. Petruzzi, \"Inventory Accounting Switch and Uncertainty\Journal of Accounting Research, Autumn 19.

*Chau, D. and C.J. Lee, “Big Bath and Dress Up in the Process of Chapter 11 Restructuring,” working paper.

*Aharony, J., C.J. Lee, and T.J. Wong, “Financial Packaging of IPO Firms in China” Journal of Accounting Research, Spring 2000.

Gu, Z. and C.J. Lee, “How Widespread is Earnings Management? A Measurement Based on Seasonal Heteroscedasticity.” working paper

Gu, Z. and C.J. Lee, “Cross-sectional Heteroscedasticity of Accounting Accruals,” working paper.

Holthausen, R.W. and R.W. Leftwich, \"The Economic Consequences of Accounting Choice: Implications of Costly Contracting and Monitoring,\" Journal of Accounting and Economics, August 1983, PP. 77-118.

Moyer, S.E. \"Capital Adequacy Ratio Regulations and Accounting Choices in Commercial banks,\" Journal of Accounting and Economics, (1990), 123-1.

Blacconiere, W.G., R.M. Bowen, S.E. Sefcik, and C.H. Stinson, \"Determinants of

the Use of Regulatory Accounting Principles by Savings and Loans,\" Journal of Accounting and Economics, (1991) 167-202.

Hand, J.R.M. and P.J. Hughes, and S.E. Sefcik, \"Insubstance Defeasances,\" Journal of Accounting and Economics, (1990), 47-.

Duke, J.C. and H.G. Hunt III, \"An Empirical Examination of Debt Covenant Restrictions and Accounting-Related Debt Proxies,\" Journal of Accounting and Economics, 12 (1990), 45-.

Malmquist, D.H., \"Efficient Contracting and the Choice of Accounting Method in the Oil and Gas Industry,\" Journal of Accounting and Economics, 12 (1990), 173-207.

Holthausen, R.W., \"Accounting Method Choice: Opportunistic Behavior, Efficient Contracting, and Information Perspectives,\" Journal of Accounting and Economics, 12 (1990), 207-218.

Watts, R. L. and J. L. Zimmerman, Positive Accounting Theory, Prentice Hall, 1985, Chapters 7-15.4

4. Measurement and Valuation Role of Accounting

*Ball, R. and P. Brown, “Empirical Evaluation of Accounting Income Numbers,” Journal of Accounting Research, 1968.

*Lee, C.J. and A. Li, “Risk, Contrarian Strategies, and Analysts’ Over-reaction: A Study of B/M and E/P Anomaly in Cross-sectional Returns.” Working Paper.

Lee, C.J. \"Inventory Accounting and Earnings/Price Ratios: A Puzzle,\" Contemporary Accounting Research, Fall, 1988.

Chen, K. and C.J. Lee, \"Accounting Measurement of Economic Performance and Tobin's q Theory,\" Journal of Accounting, Auditing, and Finance, Spring, 1995.

Gu, Z. and C.J. Lee, \"Co-integration and Test of Present Value Model: A Revisit,\" mimeo.

Ghosh, A. and C.J. Lee, \"Accounting Information and Market Valuation of Takeover Premium,\" Financial Management, Forthcoming

* Joh, G. and C. J. Lee \"Stock Market Reactions to Accounting Information in Oligopoly,\" Journal of Business, 1992.

Part II Managerial Accounting

5. Agency Theory

*Holmstrom, B. \"Moral Hazard and Observability,\" Bell Journal of Economics, (1979), 74-91

Rogerson, \"The First Order Approach to Principal-Agent Problems,\"

Econometrica, March 1985.

*Jesen, M. and W. Meckling, \"Theory of the Firm, Managerial Behavior, Agency Costs and Ownership Structure,\" Journal of Financial Economcs, (1976), 305-60.

*Grossman, S. and O. Hart, \"An Analysis of the Principal-Agent Problem,\" Econometrica, (1983), 7-46.

Holmstrom, B. \"Moral Hazard in Teams,\" Bell Journal of Economics, (1982), 224-40.

Milgrom, P. and J. Roberts, \"Relying on the Information of Interested Parties,\" The Rand Journal of Economics, (1986), 18-32.

Malcomson, J. \"Rank-order Contract for a Principal with Many Agents,\" Review of Eonomic Studies, (1986), 807-817.

Lambert, R. \"Long-term Contracts and Moral Hazard,\" Bell Journal of Economics, (1983),5.441-452.

Malcomson, J. and F. Spinnewyn, \"The Multiperiod Principal-Agent Problem,\" Review of Economic Studies, (1988), 391-408.

6. Theory of Firm and Organization

*Coase, R.H. \"The Nature of the Firm,\" Economica, (1937), 386-405.

*Alchian, A.A. \"Uncertainty, Evolution and Economic Theory,\" Journal of Political Economy,(1950), 211-21.

*Alchian, A.A. and H. Demsetz, \"Production, Information Costs and Economic Organization,\" American Economic Review, (1972), 777-795.

* Sah, R. and J. Stiglitz, \"The Architecture of Economic Systems: Hierarchies and Polyarchies,\" American Economic Review (1986), 716-727

Aoki, M. \"Horizontal vs. Vertical Information Structure of the Firm,\" American Economic Review (1986), 971-983.

Tirole, J. \"Hierarchies and Bureaucracies,\" Journal of Law, Economics and Organization (1986), 181-214.

Christensen, J. \"Communication in Agencies,\" Bell Journal of Economics, (1981), 661-674.

Grossman, S. and O. Hart, \"The Costs and Benefits of Ownership: A Theory of Vertical and Horizontal Integration,\" Journal of Political Economy, (1986), 691-719.

Mookherjee, D. \"Optimal Incentive Schemes with Many Agents,\" Review of Economic Studies (1984), 433-46.

Demski, J. and D. Sappington, \"Optimal Incentives with Multiple Agents,\" Journal of Economic Theory (1984), 152-71.

Holmstrom, B. and J. Tirole, \"The Theory of the Firm,\" in Handbook of Industrial Organization, 1990.

Williamson, O. Markets and Hierarchies, 1975

Williamson, O. The Economic Institution of Capitalism, 1985, Ch.6, 9, 11.

7. Accounting and Internal Control

*Demski, J. and D. Sappington, \"Hierarchical Structure and Responsibility Accounting,\" Journal of Accounting Research, 19.6

*Coase, R.H., \"Accounting and the Theory of Firm,\" Journal of Accounting and Economics, (1990), 3-13.

Jordan, J., \"The Economics of Accounting Information Systems,\" American Economic Review, 19.

Antle, R. and J. Fellingham, \"Resource Rationing and Oganizational Slack in a Two-Period Model,\" Journal of Accounting Research, (1990) 1-24.

Demski, J., J. Patell, and M. Wolfson, \"Decentralized Choice of Monitoring Systems,\" Accounting Review, (1984), 16-34.

Penno, M. \"Accounting Systems, Participation in Budgeting, and Performance Evaluation,\" Accounting Review, (1990), 303-314.

Melumed, N.D. and S. Reichelstein, \"Centralized vesus Delegation and the Value of Communication,\" Journal of Accounting Research, (1987 Supplement), 1-21.

8. Field Studies of Management Accounting

*Baiman, S., D.F. Larcker, and M.V. Rajan, \"Organizational Design for Business Units,\" Journal of Accounting Research, 33 (Autumn 1995): 205-231.

Lee, C.J. “Financial Restructuring of State-owned Enterprises in China: The Case of Shanghai Sunve Co.” Accounting, Organization and Society, forthcoming.

Part 3. Auditing and Accounting Regulation

9. Role of Auditing

*R.A. Dye, B.V. Balachandran, and R.P. Magee, \"Contingent Fees for Audit Firms,\" Journal of Accounting Research, (1990), 239-266.

*L. DeAngelo, \"Auditor Independence, 'Low Balling,' and Disclosure Regulation,\" Journal of Accounting and Economics, (1981), 113-27.

*Lee, C.J. and Z. Gu, \" Low Balling, Legal Liability and Auditor Independence,” Accounting Review, 1998.

Magee, R.P. and M. Tseng, \"Audit Pricing and Independence,\" Accounting

Review, (1990), 315-336.

Datar, S., G.A. Feltham, and J.S. Hughes, \"The Role of Audits and Audit Quality in Valuing New Issues,\" Journal of Accounting and Economics, (1991), 3-50.7

Penno, M. \"Auditing for Performance Evaluation,\" Accounting Review, (1990), 520-536.

Melumad, N.D. and L. Thoman, \"On Auditors and the Courts in an Adverse Selection Setting,\" Journal of Accounting Research, (1990) 77-120.

Baiman, S., J.H. Evans III, and N.J. Nagarajan, \"Collusion in Auditing,\" Journal of Accounting Research, (1991), 1-18.

10. Financial Accounting Standards

*Dye, R. and R.E. Verrecchia, \"Discretion vs. Uniformity: Choices Among GAAP,\" Accounting Review, July 1995, 3-415.

Farrell, J. and G. Saloner, \"Standardization, Compatibility, and Innovation,\" Rand Journal of Economics. 16 (Spring 1985): 70-83.

*Lev, B. \"Toward a Theory of Equitable and Efficient Accounting Policy,\" Accounting Review, January 1988.

11. The Market of CPAs

*Dye, R. \"Incorporation and the Audit Market,\" Journal of Accounting and Economics, 19 (1995): 75-114.

*Lee, C.J., C. Liu, and T. Wang, “The 150 Hours Rule,” Journal of Accounting and Economics, 1999.

Liu, C., C.J. Lee, and T. Wang, “Human Capital, Auditor Independence, and Legal Liability,” working paper.

Riodan, M. and D. Sappington, \"Information, Incentives, and Organizational Mode,\"Quarterly Journal of Economics, 102 (1987): 243-2.

*Gigler, F. and M. Penno, \"Imperfect Competition in Audit Markets and its Effects on the Demand for Audit-Related Services,\" Accounting Review, 70 (April 1995): 317-336.