一、会计理论和会计原则
　
　　OUverio, Mary Ellen ; The New Stmcture for Intema tional Aounting Standards, The CPA Journal, 70 (5), May 2000.　　
　　
　　二、财务会计
　　
　　Ali, Ashiq, Lee-Seok Hwang, and Mark A. Trombley; Aruals and Futare Stock Retums: Tests of the Nalve Investor Hypothesis, lounzal of Aounting, Auditing & Finance, 15(2) (New Series) , Sprtng 2000.
　　
　　Annisette, Marcia; Imperialism and the Professions:The EdQcation and Certificadon of Aountants in Trinidad and Tobago, .4ounting,anizations and Socieg/, 25(7) , October 2000.
　　
　　Boyns, Trevor, and John R. Edwards; Pluralistic Approaches to  Knowing More: A ment on Hoskin and Macve, Aounting Historians Joumal, 27 (1), June 2000.
　　
　　Brigker, Robert, and Nandini Chandar; Where Berle and Means Went WronS: A Reassessment of Capital Market Agency and Financial　Reponing,AounUng.anizabons and Socieb/, 25 (6) , August 2000.
　　
　　Demski, Joel S., and Hans Frimor (DISCUSSANT : Richard Lambert) ; Performance Measore Garbling Under Renegotiation in Multi-Period Agencies,fournal of Aouuting Research, 37 (supplement) . 1999.
　　
　　Ely, Kirsten, and GteSQrY Waymire (DISCUSSANT: Paal Zarowin);Intangtble Assets and Stock Prices . in the Pre-SEC Era, Journal of Aounting Research,37 (supplement) , 1999.
　　
　　Fama, Eugene F., and Kenh R. French ; Forecasting Profitability  and Eamings, The Journal of Business,73(2), April 2000.
　　
　　Fischer, Paul E., and Robert E. Verrehia ; Reporting Bias, The Aounting Reoieu7, 75(2) , April 2000.
　　
　　Fleming, Robert J., Samuel P. Graci, and Joel E. Thompson ;The Dawning of the Age of uantitative/Empirical Methods in AountinS Research : Evidence from the Leadtng Authors of The Aonnting Review, 1966-1985, Aounting Historians fountal, 27(1) , June 2000.
　　
　　Gelb, David S. ; rporate Signaling with Dividends, Stock Repurchases, and Aounting Disclosures: An Empirical Stody, loumal of Aounting, Auditing & Finance,a 15(2) (New Series) , Spring 2000.
　　
　　Hirst, D. Eric, Lisa Koonce, and Jeffrev Miller (DISCUSSANT: Jane Kennedy) i The Joint Effect of Management’s Prior Forecast Auracy and the Form of Its Financial Forecasts on Investor Jodgment,Joumal 01’ Aounting Research, 37 (supplement) , 1999.
　　
　　Hodges, Ron, Stephen Dian, and Paul Fenn ; A Matter of Trust, Atanqgement Aounting, 78(5) , May 2000.
　　
　　Hughes, K. E., II; The Value Relevance of Nonfnancial Measures of Air PoUution in the ELectric Utintv Industry, The Aounting Reeiew, 75(2) , Apdl 2000.