"The book has three likely uses. First, it can serve as a quick guide for those who can remember any of the author's names for a key article, but need more exact information for location or reference. Second, it can enable those interested in quantitative literature analysis to test and verify much of the work in this area by the authors of this book. Finally, and most likely, the book can help professors identify the seminal works in specific areas of interest. This can be particularly beneficial in designing reading lists for graduate courses.
"The new edition contains three significant additions. First, four additional years are included. Second, the four categories and citation indexes for each article are given in Part I as well as Part II. Third, all indexed articles are listed in the Part II sections, yet readers who scorn the uncited will not be inconvenienced, since unreferenced articles reside at the bottom of each list.
"In summary, this is a significantly improved edition. This unique book shows which works in various areas have most strongly influenced recent academic accounting research. The book should continue to be especially valuable in preparing reading lists for accounting doctoral programs and seminars."
----Accounting Review
"The authors have added citations for research published during the last 3 years to the 22 years of citations contained in the first edition. There is an alphabetical listing of all articles cited, followed by a breakdown according to mode of reasoning, research methodology, school of thought and topical content. Accounting faculty and graduate students will find this to be a useful aid in locating information for their research projects."
---Journal of Accountancy