Must-reads "Analytical Research in Accounting"


In August 2016, the Journal of Accounting Research published a virtual issue edited by Haresh Sapra on analytical research in accounting (Analytical Research in JAR: The Role of Mandatory Reporting and Uniform Standards). The issue highlights several analytical papers published in JAR that deal with fundamental accounting questions such as the general desirablility of mandatory accounting reports or the need for uniform accounting standards.

This thread is meant to become a reading list for researchers interested in analytical research in accounting. Which (additional) articles or book do you recommend as a starting point for this field of research? What are your "must" and "maybe" reads? Which papers can serve as "role-models" for PhD students that wish to specialize in analytical research in accounting?

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