The DOI matches its Crossref record; 3 of the 3 references it cites were found in a registry or an index.
Accounting: Filling the negative space
Overview
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Self-check
Percentages, sums and reported differences re-computed from the paper’s own numbers.
The self-check needs the paper’s full text.
Citations
Cites
Towards a Positive Theory of the Determination of Accounting Standards.
Watts, R. L., & Zimmerman, J. L. (1978) · The Accounting Review · doi:10.2308/tar-4500569 · Cited by 2,667
Accounting and the construction of the governable person
Miller, P., & O'Leary, T. (1987) · Accounting, Organizations and Society · doi:10.1016/0361-3682(87)90039-0 · Cited by 1,505
The archeology of accounting systems
Hopwood, A. G. (1987) · Accounting, Organizations and Society · doi:10.1016/0361-3682(87)90038-9 · Cited by 1,265
Cited by
Struggling with the praxis of social accounting: Stakeholders, accountability, audits and procedures
Gray, R., Dey, C., Owen, D., Evans, R., & Zadek, S. (1997) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513579710178106 · Cited by 565
On being a professional in a “Big Six” firm
Grey, C. (1998) · Accounting, Organizations and Society · doi:10.1016/s0361-3682(97)00003-2 · Cited by 441
Theorizing engagement: the potential of a critical dialogic approach
Bebbington, J., Brown, J., Frame, B., & Thomson, I. (2007) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513570710748544 · Cited by 417
Accounting technologies and sustainability assessment models
Bebbington, J., Brown, J., & Frame, B. (2007) · Ecological Economics · doi:10.1016/j.ecolecon.2006.10.021 · Cited by 364
Metadata
- Authors
- Hines, R. D.
- Venue
- Accounting, Organizations and Society
- Publisher
- Elsevier BV
- Published
- 1992-04
- Volume
- 17
- Issue
- 3-4
- Pages
- 313-341
- ISSN
- 0361-3682 (ISSN-L)
- OpenAlex
- W2042010006
- Cited by
- 221
- References
- 3
- FWCI
- 20.59
- Type
- journal article
- Language
- en
- Open access
- closed
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
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How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: Accounting: Filling the negative space. https://app.cochat.ai/papers/10.1016/0361-3682(92)90027-p
- The paper
- Hines, R. D. (1992). Accounting: Filling the negative space. Accounting, Organizations and Society. https://doi.org/10.1016/0361-3682(92)90027-p
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
