我认为以上仅是国内经典，算不上会计理论国际经典

Structure of accounting theory
AC Littleton - 1953

Accounting Theory
ES Hendriksen 1970

Theory of accounting measurement
Y Ijiri - 1975

Positive accounting theory   RL Watts, JL Zimmerman - 1986
前面四本，经典中的经典，国内有翻译，前三本可能有的学校图书馆还有，抓紧时间复印

Positive Accounting Theory: A Ten Year Perspective
RL Watts, JL Zimmerman - The Accounting Review, 1990

Accounting Theory
J Demski - 1990 - Working Paper, Yale School of Management

Journal of Accounting and Economics, 2001 vol.31 review about accounting theory and corporate governance
这三份是文献，尤其是2001这份都是该方面最牛的专家写的综述

Accounting Theory
by Ahmed Riahi-Belkaoui  1999
这本上财钱逢胜老师翻译

Accounting theory: contemporary accounting issues
TG Evans - 2002

Accounting theory: an information content perspective
JA Christensen, JS Demski - 2003 - McGraw-Hill/Irwin, New York
这本是最难的，基本都是信息经济学推导，没有看到电子版

Essays On Accounting Theory In Honour Of Joel S. Demski 
Rick Antle; Froystein Gjesdal; Pierre Jinghong Lia  2007 Springer  
论文集，涉及会计理论多方面的综述

如果再深入就只有看各个方面的artical了，如AR，JAR，JAE等的paper