Abdel-Khalik, A. R. 1975. Advertising effectiveness and accounting policy. The Accounting Review (October): 657-670. (JSTOR link).

Abdel-Khalik, A. R. and J. C. Mckeown. 1978. Disclosure of estimates of holding gains and the assessment of systematic risk. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 46-77. (JSTOR link).

Abdel-Khalik, A. R. and J. C. McKeown. 1978. [Discussion of disclosure of estimates of holding gains and the assessment of systematic risk]: A reply. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 106-110. (JSTOR link).

Abdel-Khalik, A. R. and J. Espejo. 1978. Expectations data and the predictive value of interim reporting. Journal of Accounting Research (Spring): 1-13. (JSTOR link).

Abdel-Khalik, A. R., P. R. Graul and J. D. Newton. 1986. Reporting uncertainty and assessment of risk: Replication and extension in a Canadian setting. Journal of Accounting Research (Autumn): 372-382. (JSTOR link).

Aboody, D. and B. Lev. 1998. The value relevance of intangibles: The case of software capitalization. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 161-191. (JSTOR link).

Aboody, D. and R. Kasznik. 2000. CEO stock option awards and the timing of corporate voluntary disclosures. Journal of Accounting and Economics (February): 73-100. 

Aboody, D., M. E. Barth and R. Kasznik. 1999. Revaluations of fixed assets and future firm performance: Evidence from the UK. Journal of Accounting and Economics (January): 149-178. 

Aboody, D., R. Kasznik and M. Williams. 2000. Purchase versus pooling in stock-for-stock acquisitions: Why do firms care? Journal of Accounting and Economics (June): 261-286.

Accounting Principles Board. 1978. Basic Concepts and Accounting Principles Underlying Financial Statements of Business Enterprises. In Professional Standards, Accounting, Current Text. Commerce Clearing House.

Adams, B. 2002. Creating value with instant close. Strategic Finance (September): 48-51. (Related to ERP systems).

Adams, C. A. and K. J. McPhail. 2004. Reporting and the politics of difference: (Non)disclosure on ethnic minorities. Abacus 40(3): 405-435.

Adams, E. E. 1922. Provision for obsolescence. Journal of Accountancy (May): 387-388.

Adelberg, A. H. 1979. A methodology for measuring the understandability of financial report messages. Journal of Accounting Research (Autumn): 565-592. (JSTOR link).

Advanced Corporate Reporting (ACCA) Textbook. Foulks Lynch.

Aerts, W. 1994. On the use of accounting logic as an explanatory category in narrative accounting disclosures. Accounting, Organizations and Society 19(4-5): 337-353.

Agami, A. M. 1978. Accounting for troubled debt restructurings - a flowchart approach. Management Accounting (November): 51-55.

AICPA. 1975. Statement on Auditing Standards No. 5: The Meaning of "Present Fairly in Conformity with Generally Accepted Accounting Principles" in the Independent Auditor's Report. AICPA.

AICPA. 2004. AICPA Professional Standards: As of June 1, 2004 (AICPA Professional Standards, 2004). AICPA.

AICPA. 2008. FASB Codification Developments 2008. AICPA.

AICPA. 2008. Not-for-Profit Organizations Checklists & Illustrative Financial Statements. AICPA.

AICPA. 2008. State and Local Governments Checklists & Illustrative Financial Statements. AICPA.

AICPA. 2009. Current Economic Crisis: Accounting Issues and Risks for Financial Management and Reporting - 2009. AICPA.

AICPA Study Group on the Objectives of Financial Statements. 1973. Objectives of Financial Statements. AICPA.

Aier, J. K., J. Comprix, M. T. Gunlock and D. Lee. 2005. The financial expertise of CFOs and accounting restatements. Accounting Horizons (September): 123-135.

Ajinkya, B. B. 1980. An empirical evaluation of line-of-business reporting. Journal of Accounting Research (Autumn): 343-361. (JSTOR link).

Akhtaruddin, M., M. A. Hossain, M. Hossain and L. Yao. 2009. Corporate governance and voluntary disclosure in corporate annual reports of Malaysian firms. Journal of Applied Management Accounting Research (Winter): 1-20.

Akresh, M. S. and J. Fuersich. 1994. Stock options: Accounting, valuation, and management issues. Management Accounting (March): 51-53.

Albrecht, W. S. 1976. Estimation error in income determination. The Accounting Review (October): 823-837. (JSTOR link).

Albrecht, W. S. 1978. Estimation error in income determination: A reply. The Accounting Review (October): 1003-1004. (JSTOR link).

Alderman, C. W., G. E. Summers and M. J. Welsh. 1983. The trend toward soft data in accounting. Management Accounting (December): 34-35, 38-39.

Aldridge, C. R. and J. L. Colbert. 1997. We need better financial reporting. Management Accounting (July): 32-36. (Discussion of the need for nonfinancial and forward-looking information as well as financial and historical information).

Alexander, D. and E. Jermakowicz. 2006. A true and fair view of the principles/rules debate. Abacus 42(2): 132-164.

Alexander, M. O. 1981. Discussion of the SEC "reversal" of FASB Statement No 19: An investigation of information effects. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 212-217. (JSTOR link).

Alexander, S. S. 1973. Income measurement in a dynamic economy. Monograph no 1. In Five Monographs on Business Income. AICPA. Reprint of the 1950 original. Scholars Book Co: 1-95.

Alford, A., J. Jones, R. Leftwich and M. Zmijewski. 1993. The relative informativeness of accounting disclosures in different countries. Journal of Accounting Research (Studies on International Accounting): 183-223. (JSTOR link).

Alford, A. W., J. J. Jones and M. E. Zmijewski. 1994. Extensions and violations of the statutory SEC form 10-K filing requirements. Journal of Accounting and Economics (January): 229-254.

Alhashim, D. D. and S. P. Garner. 1973. Postulates for localized uniformity in accounting. Abacus 9(1): 62-72.

Ali, A. and K. R. Kumar. 1994. The magnitudes of financial statement effects and accounting choice: The case of the adoption of SFAS 87. Journal of Accounting and Economics (July): 89-114.

Ali, A. and L. Hwang. 2000. Country-specific factors related to financial reporting and the value relevance of accounting data. Journal of Accounting Research (Spring): 1-21. (JSTOR link).

Ali, A., T. Chen and S. Radhakrishnan. 2007. Corporate disclosures by family firms. Journal of Accounting and Economics (September): 238-286.

Alleman, R. H. 1982. Why ITT likes FAS 52. Management Accounting (July): 22-29.

Allen, L. E. 1958. Toward more clarity in business communications by modern logical methods. Management Science (October): 121-135. (JSTOR link).

Allen, R. 2005. Less is more. Strategic Finance (June): 44-49. (Improving the closing process).

Allen, R. N. 1950. Timely issuance of monthly reports - An outline of an early closing procedure. N.A.C.A. Bulletin (January): 637-642.

Alm, I. W. 1939. Combining adjusting and closing Entries. The Accounting Review (December): 432-436. (JSTOR link).

Amer, T. 1991. An experimental investigation of multi-cue financial information display and decision making. Journal of Information Systems (Fall): 18-34.

Amer, T., A. D. Bailey Jr. and P. De. 1987. A review of the computer information systems research related to accounting and auditing. Journal of Information Systems (Fall): 3-28.

Amernic, J. H. 1986. A framework for analyzing financial reporting cases. Journal of Accounting Education 4(1): 81-94.

Amir, E. 1996. The effect of accounting aggregation on the value-relevance of financial disclosures: The case of SFAS No. 106. The Accounting Review (October): 573-590. (JSTOR link).

Amir, E. and A. Ziv. 1997. Recognition, disclosure, or delay: Timing the adoption of SFAS No. 106. Journal of Accounting Research (Spring): 61-81. (JSTOR link).

Andersen, A. 1929. Financial and industrial investigations. The Accounting Review (March): 16-22. (JSTOR link).

Anderson, J. A. 1976. A Comparative Analysis of Selected Income Measurement Theories in Financial Accounting. Studies in Accounting Research (12). American Accounting Association.

Anderson, J. A. 1982. A discussion of "Coalition formation in the APB and the FASB". The Accounting Review (January): 190-195. (JSTOR link).

Anderson, J. A. and S. L. Meyers. 1975. Some limitations of efficient markets research for the determination of financial reporting standards. Abacus 11(1): 18-36.

Anderson, J. C. and A. W. Frankle. 1980. Voluntary social reporting: An iso-beta portfolio analysis. The Accounting Review (July): 467-479. (JSTOR link).

Anderson, J. C. and J. G. Louderback III. 1975. Income manipulation and purchase-pooling: Some additional results. Journal of Accounting Research (Autumn): 338-343. (JSTOR link).

Anderson, R. C., S. A. Mansi and D. M. Reeb. 2004. Board characteristics, accounting report integrity, and the cost of debt. Journal of Accounting and Economics (September): 315-342.

Anderson, T. 1992. Accounting earnings announcements and differential predisclosure information. Abacus 28(2): 121-132.

Anderson, T. L. Jr. 1982. Do annual reports really communicate? Management Accounting (September): 15-21, 42.

Ang, N., B. K. Sidhu and N. Gallery. 2000. The incentives of Australian public companies lobbying against proposed superannuation accounting standards. Abacus 36(1): 40-70.

Anthony, J. J. and S. C. Dilley. 1988. The tax basis financial reporting alternative for nonpublic firms. Accounting Horizons (September): 41-47.

Anthony, P. 1977. Goodbye goodwill - Hello share of the market. Management Accounting (June): 31-40.

Anthony, R. N. 1993. The foolishness of FASB's nonprofit classes. Management Accounting (July): 53-57.

Anthony, R. N. 1997. Financial reporting in the 1990s and beyond. Accounting Horizons (December): 107-111.

Anton, H. R. 1954. Funds statement practices in the United States and Canada. The Accounting Review (October): 620-627. (JSTOR link).

Anton, H. R. 1955. The funds statement as an internal report to management. The Accounting Review (January): 71-79. (JSTOR link).

Anton, H. R. 1973. Discussion of an empirical evaluation of possible explanations for the differing treatment of apparently similar unusual events. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 96-98. (JSTOR link).

Anyon, J. T. 1909. Sinking funds and reserve accounts. Journal of Accountancy (January): 185-191.

Apitz, J. W. 1913. A question of partners' drawing and dividends. Journal of Accountancy (January): 72-73.

Appleby, B. G. 1946. Correlation of costs to financial statements. The Accounting Review (October): 410-415. (JSTOR link).

Aranya, N. 1974. The influence of pressure groups on financial statements in Britain. Abacus 10(1): 3-12.

Archer, S., P. Del Vaille and S. Mcleay. 1996. A statistical model of international accounting harmonization. Abacus 32(1): 1-29.

Archerd, W. R. 1952. An application of whole dollar accounting. N.A.C.A. Bulletin (January): 617-628. (Discussion related to eliminating pennies - pennyless accounting, cents elimination, or whole dollar accounting).

Archibald, T. R. 1967. The return to straight-line depreciation: An analysis of a change in accounting method. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 164-180. (JSTOR link).

Armstrong, R. D. 1920. Regulation of bond discount. Journal of Accountancy (July): 18-35.

Arndt, T. L. and R. W. Jones. 1982. Closing the GAAP in church accounting. Management Accounting (August): 26-31.

Arnett, H. E. 1965. Application of the capital gains and losses concept in practice. The Accounting Review (January): 54-64. (JSTOR link).

Arnett, H. E. 1967. The concept of fairness. The Accounting Review (April): 291-297. (JSTOR link).

Arnett, H. E. 1969. Taxable income vs. financial income: How much uniformity can we stand? The Accounting Review (July): 482-494. (JSTOR link).

Arnett, H. E. 1978. APB opinion no. 29: Accounting for nonmonetary transactions - Some new perspectives. Management Accounting (October): 41-48.

Arnett, H. E. 1979. Proposed Funds Statements for Managers and Investors. National Association of Accountants.

Arnold, D. F. and T. E. Humann. 1973. Earnings per share: An empirical test of the market parity and the investment value methods. The Accounting Review (January): 23-33. (JSTOR link).

Arnold, J. L., W. W. Holder and J. R. Williams. 1983. FASB should establish an accounting laboratory. Management Accounting (March): 52-54.

Arnold, P. J. and L. S. Oakes. 1998. Accounting as discursive construction: The relationship between statement of financial accounting standards no. 106 and the dismantling of retiree health benefits. Accounting, Organizations and Society 23(2): 129-153.

Arnold, S. 2009. IFRS risk planning and controls execution. Journal of Accountancy (September): 34-37.

Arya, A. and B. Mittendorf. 2004. Benefits of a slanted view: A discussion of ‘disclosure bias’. Journal of Accounting and Economics (December): 251-262.

Arya, A., J. C. Glover and S. Sunder. 2003. Are unmanaged earnings always better for shareholders? Accounting Horizons (Supplement): 111-116.

Ashbaugh, H. and M. Pincus. 2001. Domestic accounting standards, international accounting standards, and the predictability of earnings. Journal of Accounting Research (December): 417-434. (JSTOR link).

Ashbaugh, H., K. M. Johnstone and T. D. Warfield. 1999. Corporate reporting on the internet. Accounting Horizons (September): 241-257.

Ashburne, J. G. 1962. A forward looking statement of financial position. The Accounting Review (July): 475-478. (JSTOR link).

Ashton, R. H. 1974. The predictive-ability criterion and user prediction models. The Accounting Review (October): 719-732. (JSTOR link).

Ashton, R. H. 1976. The predictive-ability criterion and user prediction models: A reply. The Accounting Review (July): 680-682. (JSTOR link).

Asthana, S. 2001. The impact of regulatory and audit environment on managers' discretionary accounting choices: The case of SFAS No. 106. Accounting and the Public Interest (1): 73-96.

Atiase, R. K., L. S. Bamber and R. N. Freeman. 1988. Accounting disclosures based on company size: Regulations and capital markets evidence. Accounting Horizons (March): 18-26.

Atkins, R. 1917. Cost records and profits. Journal of Accountancy (September): 239-240.

Atkinson, S. K. 1935. Accounting treatment of the bond sinking fund and reserve. The Accounting Review (March): 102-105. (JSTOR link).

Atkinson, S. K. 1953. For better public reporting of production costs. N.A.C.A. Bulletin (August): 1575-1587.

Avery, H. G. 1941. Capital and revenue expenditures. The Accounting Review (September): 274-281. (JSTOR link).

Avery, H. G. 1956. The relative importance of fixed assets. The Accounting Review (July): 435-438. (JSTOR link).

Avery, H. G. 1957. Unbilled revenues. The Accounting Review (July): 403-405. (JSTOR link).

Ayers, B. C., C. E. Lefanowicz and J. R. Robinson. 2000. The financial statement effects of eliminating the pooling-of-interest method of acquisition accounting. Accounting Horizons (March): 1-19.

Ayers, B. C., C. E. Lefanowicz and J. R. Robinson. 2002. Do firms purchase the pooling method? Review of Accounting Studies 7(1): 5-32.

Ayres, F. L. 1986. A comment on corporate preferences for foreign currency accounting standards. Journal of Accounting Research (Spring): 166-169. (JSTOR link).

Ayres, F. L. 1986. Characteristics of firms electing early adoption of SFAS 52. Journal of Accounting and Economics (June): 143-158.

Babich, G. 1975. The application of information theory to accounting reports: An appraisal. Abacus 11(2): 172-181.

Bachar, J., N. D. Melumad and G. Weyns. 1997. On cost tradeoffs between conservative and market value accounting. Review of Accounting Studies 2(1): 7-34.

Bagby, J. W. and P. L. Kintzle. 1987. Management discussion and analysis: Discretionary disclosures and the business segment. Accounting Horizons (March): 51-60.

Backer, M. 1969. Comments on "The value of the SEC's accounting disclosure requirements". The Accounting Review (July): 533-538. (JSTOR link).

Backer, M. 1972. Reporting profit expectations. Management Accounting (February): 33-37.

Backer, M. and M. L. Gosman. 1978. Financial reporting and business liquidity. Management Accounting (November): 56.

Backer, M. and M. L. Gosman. 1978. Financial Reporting and Business Liquidity. National Association of Accountants.

Baginski, S. P., J. M. Hassell and M. D. Kimbrough. 2002. The effect of legal environment on voluntary disclosure: Evidence from management earnings forecasts issued in U.S. and Canadian markets. The Accounting Review (January): 25-50. (JSTOR link).

Bahnson, P. R. and P. B. W. Miller. 2004. It's time to get rid of LIFO conformity. Strategic Finance (June): 43-47.

Bailey, L. P. 1989. GASB's future role. Management Accounting (March): 54-57. (Proposal related to how to integrate the FASB and GASB rule making process).

Bairstow, C. W. 1924. Adjusting the books to the appraisal. Journal of Accountancy (November): 379-384.

Balakrishnan, R., T. S. Harris and P. K. Sen. 1990. The predictive ability of geographic segment disclosures. Journal of Accounting Research (Autumn): 305-325. (JSTOR link).

Balch, F. N. 1932. How to tell the truth in accounting. N.A.C.A. Bulletin (February 15): 805-810.

Balderston, F. E. 1966. Financial regulation as a control system problem: The case of the savings and loan industry. Management Science (June): B417-B432. (JSTOR link).

Ball, I. 2009. Serving the public interest: How the IFAC fulfills its mission in a globalized economy. Cost Management (January/February): 34-39.

Ball, R. 1980. Discussion of accounting for research and development costs: The impact on research and development expenditures. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): 27-37. (JSTOR link).

Ball, R. 2008. What is the actual economic role of financial reporting? Accounting Horizons (December): 427-432.

Ball, R. and G. Foster. 1982. Corporate financial reporting: A methodological review of empirical research. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 161-234. (JSTOR link).

Ball, R. and G. Foster. 1982. [Discussion of corporate financial reporting: A methodological review of empirical research]: A reply. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 245-248. (JSTOR link).

Ball, R. and P. Brown. 1968. An empirical examination of accounting income numbers. Journal of Accounting Research (Autumn): 159-178.

Ball, R., A. Robin and G. Sadka. 2008. Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatism. Review of Accounting Studies 13(2-3): 168-205.

Ball, R., B. Lev and R. Watts. 1976. Income variation and balance sheet compositions. Journal of Accounting Research (Spring): 1-9. (JSTOR link).

Ballantine, H. W. and G. S. Hills. 1935. Corporate capital and restrictions upon dividends. The Accounting Review (September): 246-268. (JSTOR link).

Baloff, N. and J. W. Kennelly. 1967. Accounting implications of product and process start-ups. Journal of Accounting Research (Autumn): 131-143. (JSTOR link).

Balsam, S. and R. Lipka. 1998. Share prices and alternative measures of earnings per share. Accounting Horizons (September): 234-249.

Balsam, S., A. L. Reitenga and J. Yin. 2008. Option acceleration in response to SFAS No. 123(R). Accounting Horizons (March): 23-45.

Balsam, S., H. A. Mozes, and H. A. Newman. 2003. Managing pro forma stock option expense under SFAS No. 123. Accounting Horizons (March): 31-45.

Balsam, S., I. Haw and S. B. Lilien. 1995. Mandated accounting changes and managerial discretion. Journal of Accounting and Economics (July): 3-29.

Bamber, L. S. and Y. S. Cheon. 1998. Discretionary management earnings forecast disclosures: Antecedents and outcomes associated with forecast venue and forecast specificity choices. Journal of Accounting Research (Autumn): 167-190. (JSTOR link).

Bannister, J. W. and H. A. Newman. 2003. Analysis of corporate disclosures on relative performance evaluation. Accounting Horizons (September): 235-246.

Bannister, J. W., B. A. Newman and P. Chalos. 1995. Protect your company's earnings forecasts from litigation. Management Accounting (March): 32-35.

Bao, B. and D. Bao. 1989. LIFO adoption: A technology diffusion analysis. Accounting, Organizations and Society 14(4): 303-319.

Barbor, J. F. 1978. Is LIFO a valid accounting practice? Management Accounting (May): 30-34.

Barefield, R. M. and E. E. Comiskey. 1971. Depreciation policy and the behavior of corporate profits. Journal of Accounting Research (Autumn): 351-358. (JSTOR link).

Barefield, R. M. and E. E. Comiskey. 1975. Segmental financial disclosure by diversified firms and security prices: A comment. The Accounting Review (October): 818-821. (JSTOR link).

Barker, R. 2004. Reporting financial performance. Accounting Horizons (June): 157-172.

Barkin, S. 1951. A trade unionist views net income determinations. N.A.C.A. Bulletin (June): 1193-1206.

Barlev, B. 1984. Theory, pragmatism and conservatism in reflecting the effects of warrants on diluted EPS. Abacus 20(1): 1-15.

Barlev, B. and H. Levy. 1979. On the variability of accounting income numbers. Journal of Accounting Research (Autumn): 305-315. (JSTOR link).

Barnard, E. S. 1955. Whole dollar accounting - An application. N.A.C.A. Bulletin (August): 1704-1710.

Barnea, A. and S. Sadan. 1974. On the decomposition of the estimation problem in financial accounting. Journal of Accounting Research (Spring): 197-203. (JSTOR link).

Barnea, A., J. Ronen and S. Sadan. 1975. The implementation of accounting objectives: An application to extraordinary items. The Accounting Review (January): 58-68. (JSTOR link).

Barnea, A., T. Dyckman and R. Magee. 1972. Discussion of the predictive content of interim reports - A time series analysis. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 145-155. (JSTOR link).

Barnes, D. P. 1976. Materiality - An illusive concept. Management Accounting (October): 19-20, 32.

Barr, A. 1959. Accounting aspects of business combinations. The Accounting Review (April): 175-181. (JSTOR link).

Barr, A. 1963. Financial statements - How reliable? N.A.A. Bulletin (September): 3-12.

Barr, A. 1967. The developing debate on line of business disclosure. Management Accounting (December): 18.

Barr, A. Jr. and J. R. Wildman. 1930. How can appreciation be treated in the accounts? The Accounting Review (March): 34-44. (JSTOR link).

Barr, R. B. 1964. Use of graphs in financial reporting. N.A.A. Bulletin (December): 8-13.

Barrett, M. E. 1976. Financial reporting practices: Disclosure and comprehensiveness in an international setting. Journal of Accounting Research (Spring): 10-26. (JSTOR link).

Barrett, R. 2003. From fast close to fast forward. Strategic Finance (January): 24-29.

Barrows, W. P. 1916. Receivers and public accountants. Journal of Accountancy (January): 1-15.

Barth, M. E. 1994. Fair value accounting: Evidence from investment securities and the market valuation of banks. The Accounting Review (January): 1-25. (JSTOR link). (Part of a forum on financial reporting).

Barth, M. E. 2003. Discussion of “Compensation policy and discretionary disclosure”. Journal of Accounting and Economics (January): 311-318.

Barth, M. E. 2006. Including estimates of the future in today's financial statements. Accounting Horizons (September): 271-285.

Barth, M. E. and C. M. Murphy. 1994. Required financial statement disclosures: Purposes, subject, number, and trends. Accounting Horizons (December): 1-22.

Barth, M. E. and M. F. McNichols. 1994. Estimation and market valuation of environmental liabilities relating to superfund sites. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 177-209. (JSTOR link).

Barth, M. E. and W. R. Landsman. 1995. Fundamental issues related to using fair value accounting for financial reporting. Accounting Horizons (December): 97-107.

Barth, M. E., D. W. Collins, G. M. Crooch,  J. A. Elliott, T. J. Frecka, E. A. Imhoff Jr, W. R. Landsman and R. G. Stephens. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to The FASB exposure draft "Accounting by creditors for impairment of a loan - Income recognition". Accounting Horizons (March): 96-98.

Barth, M. E., D. W. Collins, G. M. Crooch, J. A. Elliott, T. J. Frecka, E. A. Imhoff, Jr., W. R. Landsman, C. L. McDonald and D. G. Searfoss. 1993. AAA's Financial Accounting Standards Committee response to FASB discussion memorandums and exposure draft: Accounting by creditors for impairment of a loan.  Accounting Horizons (September): 114-117.

Barth, M. E., D. W. Collins, G. M. Crooch, J. A. Elliot, T. J. Flecka, E. A. Imhoff, Jr. W. R. Landsman, C. L. McDonald and D. G. Searfoss. 1994. AAA's Financial Accounting Standards Committee report,. Response to the FASB exposure draft "Accounting for certain investments in debt securities".  Accounting Horizons (June): 117-119.

Barth, M. E., D. W. Collins, G. M. Crooch, J. A. Elliott, T. J. Frecka, E. A. Imhoff Jr, W. R. Landsman and R. G. Stephens. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to the FASB exposure draft "Disclosure about derivative instruments and fair value of financial instruments". Accounting Horizons (March): 92-95.

Barth, M. E., D. W. Collins, J. A. Elliott, J. W. Gribble, W. R. Landsman, S. H. Penman, J. T. Smith, R. G. Stephens and T. D. Warfield. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to the FASB exposure draft "Accounting for mortgage servicing rights, and excess servicing rights and for securitization of mortgage loans". Accounting Horizons (June): 77-79.

Barth, M. E., D. W. Collins, J. A. Elliott, J. W. Gribble, W. R. Landsman, S. H. Penman, J. T. Smith, R. G. Stephens and T. D. Warfield. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to the FASB "Preliminary views on major issues related to consolidation policy". Accounting Horizons (June): 80-82.

Barth, M. E., J. A. Elliott, D. W. Collins, G. M. Crooch, T. J. Frecka, E. A. Imhoff Jr, W. R. Landsman and R. G. Stephens. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to the FASB discussion document "Accounting for hedging and other risk-adjusting activities: Questions for comment and discussion". Accounting Horizons (March): 87-91.

Barth, M. E., M. F. McNichols and G. P. Wilson. 1997. Factors influencing firms' disclosures about environmental liabilities. Review of Accounting Studies 2(1): 35-64.

Barth, M. E., T. B. Bell, D. W. Collins, G. M. Crooch, J. A. Elliot, T. J. Flecka, E. A. Imhoff, Jr. W. R. Landsman and R. G. Stephens. 1994. AAA's Financial Accounting Standards Committee reports. Response to the FASB prospectus "Earnings per share".  Accounting Horizons (June): 111-113.

Barth, M. E., T. B. Bell, D. W. Collins, G. M. Crooch, J. A. Elliot, T. J. Flecka, E. A. Imhoff, Jr. W. R. Landsman and R. G. Stephens. 1994. AAA's Financial Accounting Standards Committee reports. Response to exposure draft "Accounting for stock-based compensation".  Accounting Horizons (June): 114-116.

Barth, M. E., T. B. Bell, D. W. Collins, G. M. Crooch, J. A. Elliot, T. J. Flecka, E. A. Imhoff, Jr. W. R. Landsman and R. G. Stephens. 1994. AAA's Financial Accounting Standards Committee report. Response to the FASB discussion memorandum "Reporting disaggregated information by business enterprises". Accounting Horizons (September): 75-82.

Barth, M. E., W. H. Beaver and W. R. Landsman. 2001. The relevance of the value relevance literature for financial accounting standard setting: Another view. Journal of Accounting and Economics (September): 77-104.

Bartlett, R. T. and T. H. Kelly. 1980. Will FAS no. 33 solve inflation accounting problems? Management Accounting (April): 11-14, 19.

Bartley, J. W. and A. Y. S. Chen. 1992. Material changes in financial reporting attributes to the Tax Reform Act of 1986. Accounting Horizons (March): 62-74.

Barton, A. 2000. Reflections of an Australian contemporary: The complementarity of entry and exit price current value accounting systems. Abacus 36(3): 298-312.

Barton, A. 2005. Professional accounting standards and the public sector - A  mismatch. Abacus 41(2): 138-158.

Barton, M. F. and L. M. Rockwell. 1991. Who's responsible for the content of financial statements? Management Accounting (January): 24-26.

Baskin, E. F. 1971. Comment on "Some recent trends in accounting changes". Journal of Accounting Research (Autumn): 375-377. (JSTOR link).

Baskin, E. F. 1972. The communicative effectiveness of consistency exceptions. The Accounting Review (January): 38-51. (JSTOR link).

Basu, S. 1978. 1977 competitive manuscript award: The effect of earnings yield on assessments of the association between annual accounting income numbers and security prices. The Accounting Review (July): 599-625. (JSTOR link).

Basu, S. 2003. Discussion of enforceable accounting rules and income measurement by early 20th century railroads. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 433-444. (JSTOR link). 

Basu, S. 2005. Discussion of “Conditional and unconditional conservatism: Concepts and modeling”. Review of Accounting Studies 10(2-3): 311-321.

Basu, S. and J. R. Hanna. 1978. Interindustry estimation of general price-level impact on financial information: A comment. The Accounting Review (January): 192-197. (JSTOR link).

Battista, G. L. 1965. The selling and administrative expenses dilemma. Management Accounting (November): 3-8.

Battista, G. L. and G. R. Crowningshield. 1963. The balance sheet - A subordinate statement. N.A.A. Bulletin (February): 27-32. (The balance sheet is a compilation of sundry residues and not a serviceable financial statement).

Bauer, J. 1913. The accounting of interest and discount on notes. Journal of Accountancy (April): 248-258.

Bauer, J. 1913. The accounting of interest and discount notes. Journal of Accountancy (May): 341-350.

Bauman, M. P. 2003. The impact and valuation of off-balance-sheet activities concealed by equity method accounting. Accounting Horizons (December): 303-314.

Baxt, R. 1967. Legal decisions and accounting principles. Abacus 3(1): 83-86.

Baydoun, N. and R. Willett. 2000. Islamic corporate reports. Abacus 36(1): 71-90.

Bazley, J. D. and J. C. Tripp. 1989. The corporate alternative minimum tax: Impacts on financial reporting. Accounting Horizons (March): 54-62.

Bealing, W. E. Jr. 1994. Actions speak louder than words: An institutional perspective on the Securities and Exchange Commission. Accounting, Organizations and Society 19(7): 555-567.

Bealing, W. E. Jr., M. W. Dirsmith and T. Fogarty. 1996. Early regulatory actions by the SEC: An institutional theory perspective on the dramaturgy of political exchanges. Accounting, Organizations and Society 21(4): 317-338.

Beams, F. A. 1972. Income reporting: Continuity with change. Management Accounting (August): 23-27.

Beams, F. A. 1974. New directions in financial reporting. Management Accounting (February): 13-15, 22.

Beams, J. D. 2004. Stock options: This time it's going to be different. Strategic Finance (November): 50-51.

Beams, J. D., A. J. Amoruso and F. M. Richardson. 2005. Discretionary reporting of stock options by IPO firms. Accounting Horizons (December): 223-236.

Beasley, M. S., J. V. Carcello, D. R. Hermanson and P. D. Lapides. 2000. Fraudulent financial reporting: Consideration of industry traits and corporate governance mechanisms. Accounting Horizons (December): 441-454.

Beatty, A. 2007. Discussion of “Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting”. Journal of Accounting and Economics (September): 32-35.

Beatty, A. and D. G. Harris. 2001. Intra-group, interstate strategic income management for tax, financial reporting, and regulatory purposes. The Accounting Review (October): 515-536. (JSTOR link).

Beatty, A. and J. Weber. 2003. The effects of debt contracting on voluntary accounting method changes. The Accounting Review (January): 119-142. (JSTOR link).

Beatty, A., S. Chamberlain and J. Magliolo. 1996. An empirical analysis of the economic implications of fair value accounting for investment securities. Journal of Accounting and Economics (August-December): 43-77.

Beatty, A., S. L. Chamberlain and J. Magliolo. 1995. Managing financial reports of commercial banks: The influence of taxes, regulatory capital, and earnings. Journal of Accounting Research (Autumn): 231-261. (JSTOR link).

Beattie, V. and J. M. Jones. 1999. Australian financial graphs: An empirical study. Abacus 35(1): 46-76.

Beattie, V. and M. J. Jones. 2002. The impact of graph slope on rate of change judgments in corporate reports. Abacus 38(2): 177-199. 

Beaver, W. H. and M. F. McNichols. 1998. The characteristics and valuation of loss reserves of property casualty insurers. Review of Accounting Studies 3(1-2): 73-95.

Beaver, W. H., A. A. Christie and P. A. Griffin. 1980. The information content of SEC accounting series release N. 190. Journal of Accounting and Economics (August): 127-157.

Beaver, W., C. Eger, S. Ryan and M. Wolfson. 1989. Financial reporting, supplemental disclosures, and bank share prices. Journal of Accounting Research (Autumn): 157-178. (JSTOR link).

Beaver, W. H. 1991. Problems and paradoxes in the financial reporting of future events. Accounting Horizons (December): 122-134.

Beaver, W. H. and J. S. Demski. 1974. The nature of financial accounting objectives: A summary and synthesis. Journal of Accounting Research (Studies on Financial Accounting Objectives): 170-187. (JSTOR link).

Beaver, W. H. and J. S. Demski. 1979. The nature of income measurement. The Accounting Review (January): 38-46. (JSTOR link).

Beaver, W. H. and R. E. Dukes. 1972. Interperiod tax allocation, earnings expectations, and the behavior of security prices. The Accounting Review (April): 320-332. (JSTOR link).

Beaver, W. H. and S. G. Ryan. 2005. Conditional and unconditional conservatism: Concepts and modeling. Review of Accounting Studies 10(2-3): 269-309.

Beaver, W. H., M. F. McNichols and J. Rhie. 2005. Have financial statements become less informative? Evidence from the ability of financial ratios to predict bankruptcy. Review of Accounting Studies 10(1): 93-122.

Beckman, T. N. 1923. Sources and treatment of surplus. Journal of Accountancy (May): 343-349.

Bedford, N. M. 1952. Need for supplementary data in interpretation of income reports. The Accounting Review (April): 195-201. (JSTOR link).

Bedford, N. M. 1953. Using supplementary data to interpret reported income. The Accounting Review (October):  517-521. (JSTOR link).

Bedford, N. M. 1974. Discussion of opportunities and implications of the report on objectives of financial statements. Journal of Accounting Research (Studies on Financial Accounting Objectives): 13-17. (JSTOR link).

Bedford, N. M. 1976. The corporate report: A discussion. Accounting, Organizations and Society 1(1): 111-114.

Beichley, M. W. and H. L. Poppel. 1965. Use of EDP and teletype in monthly financial closings. N.A.A. Bulletin (January): 27-32.

Bejan, M. 1981. On the application of rational choice theory to financial reporting controversies: A comment on Cushing. The Accounting Review (July): 704-712. (JSTOR link).

Bekaert, A. C. 1952. "What's wrong with financial reporting?". The Accounting Review (January): 57-62. (JSTOR link).

Belda, B. J. 1970. Line of business reporting and product profitability. Management Accounting (March): 10-12.

Belkaoui, A. 1980. The impact of socio-economic accounting systems on the investment decision: An empirical study. Accounting, Organizations and Society 5(3): 263-283.

Bell, W. H. 1918. Corporation organization and accounting. Journal of Accountancy (August): 98-107.

Bell, W. H. 1918. Corporation organization and accounting II. Journal of Accountancy (September): 169-190.

Beneish, M. D. 1999. Incentives and penalties related to earnings overstatements that violate GAAP. The Accounting Review (October): 425-457. (JSTOR link).

Benis, M. 1979. The non-consolidated finance company subsidiary. The Accounting Review (October): 808-814. (JSTOR link).

Benjamin, J. J. and R. H. Strawser. 1974. The publication of forecasts: An experiment. Abacus 10(2): 138-146.

Benjamin, J. J. and V. C. Brenner. 1975. Reaction to NYSE white paper's call for disclosure. Management Accounting (May): 13-18, 38.

Bennett, B., M. Bradbury and H. Prangnell. 2006. Rules, principles and judgments in accounting standards. Abacus 42(2): 189-204.

Bennett, R. J. 1915. Annuities and bond discount. Journal of Accountancy (June): 405-424.

Bennett, R. J. 1915. Annuities and bond discount. Journal of Accountancy (July): 1-20.

Benninger, L. J. 1946. State law in regard to paid-in surplus. The Accounting Review (January): 57-61. (JSTOR link).

Benschop, Y. and H. E. Meihuizen. 2002. Keeping up gendered appearances: Representations of gender in financial annual reports. Accounting, Organizations and Society 27(7): 611-636.

Benston, G. J. 1969. The value of the SEC's accounting disclosure requirements. The Accounting Review (July): 515-532. (JSTOR link).

Benston, G. J. 1976. Public (U.S.) compared to private (U.K.) regulation of corporate financial disclosure. The Accounting Review (July): 483-498. (JSTOR link).

Benston, G. J. 1995. Review of Defining the roles of accountants, bankers and regulators in the United States. Accounting Horizons (December): 138-142.

Benston, G. J., D. R. Carmichael, J. S. Demski, B. G. Dharan, K. Jamal, R. Laux, S. Rajgopal and G. Vrana. 2007. AAA Financial Accounting Standards Committee: The FASB's conceptual framework for financial reporting: A critical analysis. Accounting Horizons (June): 229-238.

Benston, G. J., M. Bromwich and A. Wagenhofer. 2006. Principles- versus rules-based accounting standards: The FASB's standard setting strategy. Abacus 42(2): 165-188.

Bentley, H. C. 1912. Standardization of accounting forms and methods. Journal of Accountancy (February): 109-121.

Bentley, H. C. 1912. Standardization of accounting forms and methods. Journal of Accountancy (March): 161-181.

Bentley, H. C. 1912. Standardization of accounting forms and methods. Journal of Accountancy (June): 389-400.

Bentley, H. C. 1912. Standardization of accounting forms and methods. Journal of Accountancy (July): 19-29.

Bentley, H. C . 1912. Standardization of accounting forms and methods: Model Manufacturing Company. Journal of Accountancy (August): 99-106.

Bentley, H. C. 1912. Standardization of accounting forms and methods (seventh article). Journal of Accountancy (September): 169-187.

Berenson, A. 2003. The Number: How the Drive for Quarterly Earnings Corrupted Wall Street and Corporate America. Random House.

Beresford, D. 1990. Internationalization of accounting standards. Accounting Horizons (March): 99-107.

Beresford, D. R. 1988. The "balancing act" in setting accounting standards. Accounting Horizons (March): 1-7.

Beresford, D. R. 1991. Standard setting process in trouble (again). Accounting Horizons (June): 94-96.

Beresford, D. R. 1993. Frustrations of a standards setter. 1993. Accounting Horizons (December): 70-76.

Beresford, D. R. 1995. How should the FASB be judged? Accounting Horizons (June): 56-61.

Beresford, D. R. 1997. How to succeed as a standard setter by trying really hard. Accounting Horizons (September): 79-90.

Beresford, D. R. 2001. Congress looks at accounting for business combinations. Accounting Horizons (March): 73-86.

Beresford, D. R. and L. T. Johnson. 1995. Interactions between the FASB and the academic community. Accounting Horizons (December): 108-117.

Beresford, D. R. and W. J. Ihlanfeldt. 1999. You can influence accounting standards. Strategic Finance (March): 52-56.

Berger, P. B. and R. Hann. 2003. The impact of SFAS No. 131 on information and monitoring. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 163-223. (JSTOR link).

Bernard, V. L. 1993. Discussion of an investigation of revaluations of tangible long-lived assets. Journal of Accounting Research (Studies on International Accounting): 39-45. (JSTOR link).

Bernard, V. L. and D. J. Skinner. 1996. What motivates managers' choice of discretionary accruals? Journal of Accounting and Economics (August-December): 313-325.

Berridge, A. 1913. The treatment of interest on manufacturing investment. Journal of Accountancy (July): 22-24.

Berridge, A. 1921. Profit on sale of investments. Journal of Accountancy (April): 314-315.

Bettman, J. R. and B. A. Weitz. 1983. Attributions in the board room: Causal reasoning in corporate annual reports. Administrative Science Quarterly 28(2): 165-183. (JSTOR link).

Bevis, H. W. 1961. Riding herd on accounting standards. The Accounting Review (January): 9-16. (JSTOR link).

Bevis, H. W. 1963. How to improve financial reporting. Price Waterhouse Review (Autumn): 4-8. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648. (JSTOR link).

Beyer, R. 1969. Goodwill and pooling of interests: A re-assessment. Management Accounting (February): 9-15.

Bhattacharya, N., E. L. Black, T. E. Christensen and C. R. Larson. 2003. Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings. Journal of Accounting and Economics (December): 285-319.

Bhattacharya, N., E. L. Black, T. E. Christensen and R. D. Mergenthaler. 2004. Empirical evidence on recent trends in pro forma reporting. Accounting Horizons (March): 27-43.

Bhattacharya, U., H. Daouk and M. Welker. 2003. The world price of earnings opacity. The Accounting Review (July): 641-678. (JSTOR link).

Biddle, G. C. and S. M. Saudagaran. 1991. Foreign stock listings: Benefits, costs, and the accounting policy dilemma. Accounting Horizons (September): 69-80.

Bierman, H. Jr. 1959. A way of using direct costing in financial reporting. N.A.A. Bulletin (November): 13-20.

Bierman, H. Jr. 1957. Capitalization of a public utility and the measurement of income. The Accounting Review (January): 21-25. (JSTOR link).

Bierman, H. Jr. 1968. The term structure of interest rates and accounting for debt. The Accounting Review (October): 657-661. (JSTOR link).

Bierman, H. Jr. 1971. Discounted cash flows, price level adjustments and expectations. The Accounting Review (October): 693-699. (JSTOR link).

Bierman, H. Jr. 1974. Regulation, implied revenue requirements, and methods of depreciation. The Accounting Review (July): 448-454. (JSTOR link).

Bierman, H. Jr. 1990. One more reason to revise statement 96. Accounting Horizons (June): 42-46.

Bierman, H. Jr. and E. Liu. 1968. The computation of earnings per share. The Accounting Review (January): 62-67. (JSTOR link).

Bierman, H. Jr. and S. Smidt. 1967. Accounting for debt and costs of liquidity under conditions of uncertainty. Journal of Accounting Research (Autumn): 144-153. (JSTOR link).

Biggs, S. F. 1984. Financial analysts' information search in the assessment of corporate earning power. Accounting, Organizations and Society 9(3-4): 313-323.

Binkley, M. A. 1949. Components of the report of financial changes. The Accounting Review (July):  304-307. (JSTOR link).

Bird, F. A. 1969. A note on "The return to straight-line depreciation". Journal of Accounting Research (Autumn): 328-331. (JSTOR link).

Bird, F. A. and P. A. Jones. 1970. A decision-tree approach to earnings per share. The Accounting Review (October): 779-783. (JSTOR link).

Birnberg, J. G. 1964. An information oriented approach to the presentation of common shareholders' equity. The Accounting Review (October): 963-971. (JSTOR link).

Birnberg, J. G. 1980. The role of accounting in financial disclosure. Accounting, Organizations and Society 5(1): 71-80.

Birnberg, J. G. and D. P. Slevin. 1976. A note on the use of confidence interval statements in financial reporting. Journal of Accounting Research (Spring): 153-157. (JSTOR link).

Bitner, L. N. and R. Dolan. 1998. Does smoothing earnings add value? Management Accounting (October): 44-47.

Blacconiere, W. G., M. F. Johnson and M. F. Lewis. 2008. The role of tax regulation and compensation contracts in the decision to voluntarily expense employee stock options. Journal of Accounting and Economics (September): 101-111.

Blacconiere, W. G., R. M. Bowen, S. E. Sefcik and C. H. Stinson. 1991. Determinants of the use of regulatory accounting principles by savings and loans. Journal of Accounting and Economics (June): 167-201.

Black, E. L., T. A. Carnes, M. Mosebach and S. E. Moyer. 2004. Regulatory monitoring as a substitute for debt covenants. Journal of Accounting and Economics (September): 367-391.

Black, F. 1993. Choosing accounting rules. Accounting Horizons (December): 1-17.

Blakely, E. J. and P. H. Knutson. 1963. L.I.F.O. or L.O.F.I. - Which? The Accounting Review (January): 75-86. (JSTOR link).

Blankley, A. I. and E. P. Swanson. 1995. A longitudinal study of SFAS 87 pension rate assumptions. Accounting Horizons (December): 1-21.

Blocker, J. G. 1949. Mismatching of costs and revenues. The Accounting Review (January):  33-43. (JSTOR link).

Bloom, M. 2009. Accounting for goodwill. Abacus 45(3): 379-389.

Bloomfield, R. 2008. Discussion of “Annual report readability, current earnings, and earnings persistence”. Journal of Accounting and Economics (August): 248-252.

Bloomfield, R. J. 2002. The "Incomplete revelation hypothesis" and financial reporting. Accounting Horizons (September): 233-243.

Bloomfield, R. J. 2008. Accounting as the language of business. Accounting Horizons (December): 433-436.

Bloomfield, R. J. and T. J. Wilks. 2000. Disclosure effects in the laboratory: Liquidity, depth, and the cost of capital. The Accounting Review (January): 13-41. (JSTOR link).

Blough, C. G. 1961. Principles and procedures. Journal of Accountancy (April): 51-53. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648. (JSTOR link).

Blough, C. G., W. A. Paton, E. L. Kohler, H. C. Greer, E. B. Wilcox and E. A. Kracke. 1947. Restoration of fixed asset values to the balance sheet. The Accounting Review (April):  194-210. (JSTOR link).

Blum, J. D. 1978. Accounting and reporting for leases by lessees: The interest rate problems. Management Accounting (April): 25-28.

Blum, J. D. and H. L. Jensen. 1978. Accounting for marketable securities in accordance with FASB statement no. 12. Management Accounting (September): 33-41.

Blumenthal, P. L. Jr. 1961. Financial statements as elementary business models. N.A.A. Bulletin (April): 77-84.

Boatsman, J. R. and J. C. Robertson. 1974. Policy-capturing on selected materiality judgments. The Accounting Review (April): 342-352. (JSTOR link).

Boatsman, J. R. and L. Revsine. 1978. Discussion of disclosure of estimates of holding gains and the assessment of systematic risk. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 96-105. (JSTOR link).

Boatsman, J. R., I. K. Khurana and M. L. Loudder. 2000. The economic implications of proposed changes in the accounting for nuclear decommissioning costs. Accounting Horizons (June): 211-233.

Boden, R. and J. Froud. 1996. Obeying the rules: Accounting for regulatory compliance costs in the United Kingdom. Accounting, Organizations and Society 21(6): 529-547.

Bodenhorn, D. 1972. An entity approach to the measurement of wealth, income, and product. Abacus 8(2): 127-144.

Bodenhorn, D. 1978. An economic approach to balance sheets and income statements. Abacus 14(1): 3-30.

Bollom, W. J. 1984. The employee report: It's needed now. Management Accounting (August): 50-55. (An annual report directed to employees provided by European and Australian companies).

Bolt-Lee, C. and L. M. Smith. 2009. Highlights of IFRS research. Journal of Accountancy (November): 48-53.

Bomeli, E. C. 1961. The accountant's function in determination of net income. The Accounting Review (July): 454-459. (JSTOR link).

Bomeli, E. C. 1962. Stock option plans - Full disclosure. The Accounting Review (October): 741-745. (JSTOR link).

Bonsón, E., V. Cortijo, and T. Escobar. 2008. The role of XBRL in enhanced business reporting (EBR). Journal of Emerging Technologies in Accounting (5): 161-173.

Boo, E. and R. Simnett. 2002. The information content of management's prospective comments in financially distressed companies: A note. Abacus 38(2): 280-295.

Boone, M. M. 1973. Management accountants and the securities laws. Management Accounting (June): 18-22.

Booth, B. 2003. The conceptual framework as a coherent system for the development of accounting standards. Abacus 39(3): 310-324.

Bordner, H. W. 1938. Consolidated reports. The Accounting Review (September): 289-291. (JSTOR link).

Borth, D. 1948. Donated fixed assets. The Accounting Review (April):  171-178. (JSTOR link).

Borth, D. 1948. What does "consistent" mean in the short form report? The Accounting Review (October):  371-373. (JSTOR link).

Borth, D. Jr. 1947. Published financial statements of banks. The Accounting Review (July):  288-294. (JSTOR link).

Botosan, C. A. 1997. Disclosure level and the cost of equity capital. The Accounting Review (July): 323-349. (JSTOR link).

Botosan, C. A. and M. A. Plumlee. 2001. Stock option expense: The sword of Damocles revealed. Accounting Horizons (December): 311-327.

Botosan, C. A., H. Ashbaugh, A. L. Beatty, P. Y. Davis-Friday, P. E. Hopkins, K. K. Nelson, K. ramesh, R. Uhl, M. Venkatachalam and G. Vrana. 2005. AAA Financial Accounting Standards Committee: Response to the FASB's exposure draft on fair value measurements. Accounting Horizons (September): 187-196.

Botosan, C. A., H. Ashbaugh-Skaife, A. L. Beatty, P. Y. Davis-Friday, P. E. Hopkins, K. K. Nelson, K. Ramesh, R. Uhl, M. Venkatachalam and G. Vrana. 2006. AAA Financial Accounting Standards Committee: Financial accounting and reporting standards for private entities. Accounting Horizons (June): 179-194.

Botosan, C. A., L. Koonce, S. G. Ryan, M. S. Stone and J. M. Wahlen. 2005. Accounting for liabilities: Conceptual issues, standard setting, and evidence from academic research. Accounting Horizons (September): 159-186.

Botzem, S. and S. Quack. 2009. (No) Limits to Anglo-American accounting? Reconstructing the history of the International Accounting Standards Committee: A review article. Accounting, Organizations and Society 34(8): 988-998.

Boutell, W. S. 1962. The implementation of uniform standards of reporting for national voluntary agencies. The Accounting Review (July): 406-409. (JSTOR link).

Bouwman, M. J., P. Frishoff and P. A. Frishkoff. 1995. The relevance of GAAP-based information: A case study exploring some uses and limitations. Accounting Horizons (December): 22-47.

Bouwman, M. J., P. A. Frishoff and P. Frishoff. 1987. How do financial analysts make decisions? A process model of the investment screening decision. Accounting, Organizations and Society 12(1): 1-29.

Bovee, M., A. Kogan, K. Nelson, R. P. Srivastava and M. A. Vasarhelyi. 2005. Financial reporting and auditing with net knowledge (FRAANK) and extensible business reporting language (XBRL). Journal of Information Systems (Spring): 19-41. 

Bovee, M., M. L. Ettredge, R. P. Srivastava and M. A. Vasarhelyi. 2002. Does the year 2002 XBRL taxonomy accommodate current business financial-reporting practice? Journal of Information Systems (Fall): 165-182.

Bowen, R. M., E. W. Noreen and J. M. Lacey. 1981. Determinants of the corporate decision to capitalize interest. Journal of Accounting and Economics (August): 151-179.

Bowlin, K. O., J. Hales and S. J. Kachelmeier. 2009. Experimental evidence of how prior experience as an auditor influences managers’ strategic reporting decisions. Review of Accounting Studies 14(1): 63-87.

Bowman, E. H. and M. Haire. 1976. Social impact disclosure and corporate annual reports. Accounting, Organizations and Society 1(1): 11-21.

Bows, A. J. 1960. The urgent need for accounting reforms. N.A.A. Bulletin (September): 43-52. (Problems with GAAP).

Bows, A. J. Jr. 1972. Establishment of financial accounting standards. Management Accounting (December): 9-12, 16.

Boyle, A. R. M. 1919. "Some phases of capital stock". Journal of Accountancy (July): 74-76.

Boyles, J. 2008. Fair value accounting: Are you ready? Strategic Finance (August): 28-32.

Bradbury, M. 2009. Discussion of Dedman, Mouselli, Shen and Stark. Abacus 45(3): 342-357.

Bradbury, M. and S. Newby. 1989. The use of a statement of changes in financial position to interpret financial data: An empirical investigation. Abacus 25(1): 31-38.

Bradbury, M. E. 2003. Implications for the conceptual framework arising from accounting for financial instruments. Abacus 39(3): 388-397.

Bradbury, M. E. and S. C. Calderwood. 1988. Equity accounting for reciprocal stockholdings. The Accounting Review (April): 330-347. (JSTOR link).

Bradford, M. and J. Brazel. 2007. Flirting with SOX 404. Strategic Finance (September): 48-53.

Bradbury, M., G. Dean and F. L. Clarke. 2009. Incentives for non-disclosure by corporate groups. Abacus 45(4): 429-454.

Bradish, R. D. 1965. Corporate reporting and the financial analyst. The Accounting Review (October): 757-766. (JSTOR link).

Bradley, J. F. 1948. Accounting aspects of protective provisions in industrial preferred stocks. The Accounting Review (October):  385-390. (JSTOR link).

Bradshaw, M. T. 2003. A discussion of ‘Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings’. Journal of Accounting and Economics (December): 321-335.

Bradshaw, M. T. and R. G. Sloan. 2002. GAAP versus the street: An empirical assessment of two alternative definitions of earnings. Journal of Accounting Research (March): 41-66. (JSTOR link).

Bragg, S. M. 2004. The Ultimate Accountants' Reference Including GAAP, IRS & SEC Regulations, Leases, Pensions and More. John Wiley & Sons.

Brandstedter, R. 1979. Campaign reporting: A challenge for accountants. Management Accounting (October): 50-54.

Bremser, W. G. 1975. The earnings characteristics of firms reporting discretionary accounting changes. The Accounting Review (July): 563-573. (JSTOR link).

Brenner, V. C. and J. J. Benjamin. 1976. Financial reporting on units of general purchasing power. Management Accounting (June): 15-18.

Brenner, V. C. and R. E. Shuey. 1972. An empirical study of support for APB Opinion No. 16. Journal of Accounting Research (Spring): 200-208. (JSTOR link).

Breu, A. C. 1987. One day closings. Management Accounting (March): 66-68.

Bricker, R. and N. Chandar. 2000. Where Berle and Means went wrong: A reassessment of capital market agency and financial reporting. Accounting, Organizations and Society 25(6): 529-554.

Brief, R. P. and J. Owen. 1968. Depreciation and capital gains: A "new" approach. The Accounting Review (April): 367-372. (JSTOR link).

Brief, R. P. and J. Owen. 1970. The estimation problem in financial accounting. Journal of Accounting Research (Autumn): 167-177. (JSTOR link).

Brief, R. P. and J. Owen. 1973. A reformulation of the estimation problem. Journal of Accounting Research (Spring): 1-15. (JSTOR link).

Brief, R. P., B. Merino and I. Weiss. 1980. Cumulative financial statements. The Accounting Review (July): 480-490. (JSTOR link).

Briggs, L. L. 1933. Dividends and the general corporation statutes. The Accounting Review (June): 130-144. (JSTOR link).

Briggs, L. L. 1933. Dividends on non-cumulative preferred stock. The Accounting Review (September): 224-238. (JSTOR link).

Brigham, E. F. 1968. The effects of alternative depreciation policies on reported profits. The Accounting Review (January): 46-61. (JSTOR link).

Brigham, E. F. and J. F. Houston. 2003. Fundamentals of Financial Management. South-Western.

Brighton, G. D. 1965. Book income - What is it? Management Accounting (September): 58-61.

Briloff, A. J. 1958. Price level changes and financial statements: A critical reappraisal. The Accounting Review (July): 380-388. (JSTOR link).

Briloff, A. J. 1961. Price level changes and financial statements at the threshold of the new frontier. The Accounting Review (October): 603-607. (JSTOR link).

Briloff, A. J. 1967. Dirty pooling. The Accounting Review (July): 489-496. (JSTOR link).

Briloff, A. J. 1967. The Effectiveness of Accounting Communication. Frederick A. Praeger, Inc. Review by T. J. Burns. (JSTOR link).

Briloff, A. J. 1972. Unaccountable Accounting. New York: HarperCollins.

Briloff, A. J. 1974. Prescription for change. Management Accounting (July): 63-65, 71.

Briloff, A. J. 1976. More Debits Than Credits: The Burnt Investor's Guide to Financial Statements. HarperCollins.

Briloff, A. J. 1981. The Truth About Corporate Accounting. HarperCollins.

Bromwich, M. 1977. The use of present value valuation models in published accounting reports. The Accounting Review (July): 587-596. (JSTOR link).

Bromwich, M. 1980. The possibility of partial accounting standards. The Accounting Review (April): 288-300. (JSTOR link).

Bromwich, M. 1983. Some problems with replacement cost asset measurement for external accounting reports with imperfect markets. Abacus 19(2): 148-161.

Brown, G. A., R. Collins and D. B. Thornton. 1993. Professional judgment and accounting standards. Accounting, Organizations and Society 18(4): 275-289.

Brown, H. G. 1957. Division of retained earnings to reflect business needs. The Accounting Review (April): 258-263. (JSTOR link).

Brown, L. D. and M. S. Rozeff. 1979. The predictive value of interim reports for improving forecasts of future quarterly earnings. The Accounting Review (July): 585-591. (JSTOR link).

Brown, L. D., J. S. Hughes, M. S. Rozeff and J. H. Vanderweide. 1980. Expectations data and the predictive value of interim reporting: A comment. Journal of Accounting Research (Spring): 278-288. (JSTOR link).

Brown, L. D., R. J. Huefner and R. W. Sanders Jr. 1994. A test of the reliability of current cost disclosures. Abacus 30(1): 2-17.

Brown, P. and A. Tarca. 2001. Politics, processes and the future of Australian accounting standards. Abacus 37(3): 267-296.

Brown, P. and A. Tarca. 2007. Achieving high quality, comparable financial reporting: A review of independent enforcement bodies in Australia and the United Kingdom. Abacus 43(4): 438-473.

Brown, P., G. Foster and E. Noreen. 1985. Security Analyst Multi-Year Earnings Forecasts and the Capital Market. Studies in Accounting Research (21). American Accounting Association.

Brown, P., G. Clinch and G. Foster. 1992. Market Microstructure and Capital Market Information Content Research. Studies in Accounting Research (32). American Accounting Association.

Brown, P., S. L. Taylor and T. S. Walter. 1999. The impact of statutory sanctions on the level and information content of voluntary corporate disclosure. Abacus 35(2): 138-162.

Brown, P. H. 1943. The Federal Regulatory Commissions. The Accounting Review (July): 244-248. (JSTOR link).

Brown, P. R. 1981. A descriptive analysis of select input bases of the financial accounting standards board. Journal of Accounting Research (Spring): 232-246. (JSTOR link).

Brown, V. H. 1987. The tension between management accounting and financial reporting. Management Accounting (May): 39-41.

Brown, V. H. 1990. Accounting standards: Their economic and social consequences. Accounting Horizons (September): 89-97.

Brown, W. G. Jr. 1974. Exploring forecast disclosure. Management Accounting (December): 19-22.

Browne, D. E. 1969. Progress in corporate financial reporting. Management Accounting (July): 7-9, 14.

Brownlee, E. R. II and S. D. Young. 1986. Financial disclosure regulation and its critics. Journal of Accounting Education 4(1): 113-126.

Brownlee, E. R. II. and S. D. Young. 1987. The SEC and mandated disclosure: At the crossroads. Accounting Horizons (September): 17-24.

Brunovs, R. and R. J. Kirsch. 1991. Goodwill accounting in selected countries and the harmonization of international accounting standards. Abacus 27(2): 135-161.

Bryan, S. H. 1997. Incremental information content of required disclosures contained in management discussion and analysis. The Accounting Review (April): 285-301. (JSTOR link).

Bryant, M. J. and M. C. Mahaney. 1981. The politics of standard setting. Management Accounting (March): 26-28, 31-33.

Bryer, R. A. 1993. The late nineteenth-century revolution in financial reporting: Accounting for the rise of investor or managerial capitalism? Accounting, Organizations and Society 18(7-8): 649-690.

Bublitz, B., T. J. Frecka and J. C. McKeown. 1985. Market association tests and FASB Statement No. 33 Disclosures: A reexamination. Journal of Accounting Research (Studies on Accounting Earnings and Security Valuation: Current Research Issues): 1-23. (JSTOR link).

Buchman, T. A. and L. A. Friedman. 1977. Accounting for certain marketable securities. Management Accounting (March): 42-44.

Buckley, J. W. 1976. The FASB and impact analysis. Management Accounting (April): 13-17.

Buijink, W. 2006. Evidence-based financial reporting regulation. Abacus 42(3-4): 296-301.

Bulloch, J. 1980. The multinational corporation and FASB statement no. 8: Repeal, retain or modify? Management Accounting (April): 54-55.

Burianek, F. G. 1979. An actuary's views on pension plan accounting and reporting. Management Accounting (January): 46-49.

Burke, J. T. 1962. Stock dividends - Suggestions for clarification. The Accounting Review (April): 283-288. (JSTOR link).

Burnett, T., T. E. King and V. C. Lembke. 1979. Equity method reporting for major finance company subsidiaries. The Accounting Review (October): 815-823. (JSTOR link).

Burnham, W. C. 1949. A simplified income statement for employee use. N.A.C.A. Bulletin (July 15): 1325-1335.

Burns, H. D. and J. T. Barfield. 1976. Selecting accounting alternatives. Management Accounting (February): 27-28, 33.

Burns, J. S., R. K. Jaedicke and J. M. Sangster. 1963. Financial reporting of purchase contracts used to guarantee large investments. The Accounting Review (January): 1-13. (JSTOR link).

Burtchett, F. F. 1933. Substitute terminology for "stock dividends". The Accounting Review (December): 344. (JSTOR link).

Burton, J. C. 1981. Discussion of voluntary corporate disclosure: The case of interim reporting. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 78-84. (JSTOR link).

Burton, J. C. and R. J. Sack. 1990. Standard setting process in trouble (again). Accounting Horizons (December): 117-120.

Bushman, R., Q. Chen, E. Engel and A. Smith. 2004. Financial accounting information, organizational complexity and corporate governance systems. Journal of Accounting and Economics (June): 167-201. 

Bushman, R. M. and A. J. Smith. 2001. Financial accounting information and corporate governance. Journal of Accounting and Economics (December): 237-333.

Bushman, R. M. and J. D. Piotroski. 2006. Financial reporting incentives for conservative accounting: The influence of legal and political institutions. Journal of Accounting and Economics (October): 107-148.

Bushman, R. M. and R. J. Indjejikian. 1993. Stewardship value of "distorted" accounting disclosures. The Accounting Review (October): 765-782. (JSTOR link).

Bushman, R. M. and R. J. Indjejikian. 1995. Voluntary disclosures and the trading behavior of corporate insiders. Journal of Accounting Research (Autumn): 293-316. (JSTOR link).

Bushman, R. M., F. Gigler and R. J. Indjejikian. 1996. A model of two-tiered financial reporting. Journal of Accounting Research (Studies on Recognition, Measurement, and Disclosure Issues in Accounting, 1996): 51-74. (JSTOR link).

Butler, M. 2003. IMA responds to the SEC. Strategic Finance (February): 35-37.

Buttimer, H. 1960. Statutory influence on treasury stock accounting. The Accounting Review (July): 476-481. (JSTOR link).

Buttimer, H. 1961. Dividends and the law. The Accounting Review (July): 434-438. (JSTOR link).

Buttimer, H. 1961. The allocation of combined net income in reciprocal affiliations. The Accounting Review (October): 649-650. (JSTOR link).

Buzby, S. L. 1974. Selected items of information and their disclosure in annual reports. The Accounting Review (July): 423-435. (JSTOR link).

Buzby, S. L. 1975. Company size, listed versus unlisted stocks, and the extent of financial disclosure. Journal of Accounting Research (Spring): 16-37. (JSTOR link).

Byerly, R. A. 1941. Determining the effective rate of interest on a series of bonds. The Accounting Review (September): 281-287. (JSTOR link).

Byrne, G. R. 1937. To what extent can the practice of accounting be reduced to rules and standards? Journal of Accountancy (November): 364-379. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648. (JSTOR link).

Cadenhead, G. M. 1970. 'Differences in circumstances': Fact or fantasy? Abacus 6(1): 71-80.

Call, D. V. 1969. Some salient factors often overlooked in stock options. The Accounting Review (October): 711-719. (JSTOR link).

Callen, J. L. 1987. A medieval controversy about profit and loss allocations. Abacus 23(1): 85-90.

Cameron, A. B. and L. Stephens. 1991. The treatment of non-recurring items in the income statement and their consistency with FASB concept statements. Abacus 27(2): 81-96.

Campbell, J. D. 1962. Consolidation vs. combination. The Accounting Review (January): 99-102. (JSTOR link).

Campbell, J. E. 1984. An application of protocol analysis to the "Little GAAP" controversy. Accounting, Organizations and Society 9(3-4): 329-342.

Capettini, R. and T. E. King. 1976. Exchanges of nonmonetary assets: Some changes. The Accounting Review (January): 142-147. (JSTOR link).

Capka, J. J. 1996. Consolidation: General ledger tools aren't enough. Management Accounting (February): 56.

Carlson, E. A. 1947. The use of reserves to equalize corporate income. N.A.C.A. Bulletin (September 1): 3-12. (Volume 29, issue 1).

Carson, G. C. 1923. Elimination of intercompany profits in consolidated statements. Journal of Accountancy (July): 1-6.

Carson, G. C. 1923. Intercompany profits in consolidated statements. Journal of Accountancy (November): 390-391.

Carlson, T. E. 1978. Needed: A new interpretation for interim reports. Management Accounting (January): 19-22.

Carpenter, C. G. and R. H. Strawser. 1972. Disclosure of changes in accounting methods. Journal of Accounting Research (Spring): 209-216. (JSTOR link).

Carpenter, V. L. and E. H. Feroz. 1992. GAAP as a symbol of legitimacy: New York State's decision to adopt generally accepted accounting principles. Accounting, Organizations and Society 17(7): 613-643.

Carpenter, V. L. and E. H. Feroz. 2001. Institutional theory and accounting rule choice: An analysis of four US state governments' decisions to adopt generally accepted accounting principles. Accounting, Organizations and Society 26(7-8): 565-596.

Carson, A. B. 1949. A "source and application of funds" philosophy of financial accounting. The Accounting Review (April):  159-170. (JSTOR link).

Carter, M. E. and B. S. Soo. 1999. The relevance of Form 8-K reports. Journal of Accounting Research (Spring): 119-132. (JSTOR link).

Carter, W. K. 1981. A benefits approach to certain accounting policy choices. The Accounting Review (January): 108-114. (JSTOR link).

Casey, C. J. Jr. 1976. The predictive-ability criterion and user prediction models: A comment. The Accounting Review (July): 677-679. (JSTOR link).

Cassel, J. C. 1930. Accounting for fully depreciated assets. N.A.C.A. Bulletin (February 1): 681-702.

Castenholz, W. B. 1918. Is interest on invested capital a cost? Journal of Accountancy (April): 248-254.

Castenholz, W. B. 1926. Defects of the monthly profit and loss statement. The Accounting Review (June): 12-19. (JSTOR link).

Castenholz, W. B. 1956. That application of funds statement. The Accounting Review (July): 431-434. (JSTOR link). 

Cenker,  W. J. and R. Bloom. 2000. The leasing conundrum. Management Accounting Quarterly (Spring): 34-42.

Chalmers, K. and J. M. Godfrey. 2004. Reputation costs: The impetus for voluntary derivative financial instruments reporting. Accounting, Organizations and Society 29(2): 95-125.

Chambers, D., T. J. Linsmeier, C. Shakespeare and T. Sougiannis. 2007. An evaluation of SFAS No. 130 comprehensive income disclosures. Review of Accounting Studies 12(4): 557-593.

Chambers, R. J. 1966. A matter of principle. The Accounting Review (July): 443-457. (JSTOR link).

Chambers, R. J. 1968. Tax allocation and financial reporting. Abacus 4(2): 99-123.

Chambers, R. J. 1969. The missing link in supervision of the securities market. Abacus 5(1): 16-36.

Chambers, R. J. 1970. Second thoughts on continuously contemporary accounting. Abacus 6(1): 39-55.

Chambers, R. J. 1971. Value to the Owner. Abacus 7(1): 62-72.

Chambers, R. J. 1972. Measurement in current accounting practice: A critique. The Accounting Review (July): 488-509. (JSTOR link).

Chambers, R. J. 1973. Observation as a method of inquiry - The background of Securities and Obscurities. Abacus 9(2): 156-175.

Chambers, R. J. 1973. Securities and Obscurities: A Case for Reform of the Law of Company Accountants. Gower Press. See Anderson, D. and R. Leftwich. 1974. Securities and obscurities: A case for reform of the law of company accounts. Journal of Accounting Research (Autumn): 330-340. (JSTOR link) and Chambers, R. J. 1974. Trial-and error: A reply. Journal of Accounting Research (Autumn): 341-347. (JSTOR link).

Chambers, R. J. 1974. Third thoughts. Abacus 10(2): 129-137. 

Chambers, R. J. 1975. A critical examination of Australian accounting standards. Abacus 11(2): 136-152.

Chambers, R. J. 1975. Profit measurement, capital maintenance and service potential: A review article. Abacus 11(1): 97-104.

Chambers, R. J. 1976. Continuously contemporary accounting: Misunderstandings and misrepresentations. Abacus 12(2): 137-151.

Chambers, R. J. 1978. Discounted cash equivalents: A note in response. Abacus 14(2): 188-190.

Chambers, R. J. 1979. Usefulness - The vanishing premise in accounting standard setting. Abacus 15(2): 71-92.

Chambers, R. J. 1981. The search for system in financial calculation. Abacus 17(1): 68-72.

Chambers, R. J. 1982. Edwards and Bell on income measurement in retrospect. Abacus 18(1): 3-39.

Chambers, R. J, W. S. Hopwood and J. C. McKeown. 1984. The relevance of varieties of accounting information: A U.S.A. survey. Abacus 20(2): 99-110.

Chandra, G. and M. N. Greenball. 1977. Management reluctance to disclose: An empirical study. Abacus 13(2): 141-154.

Chandra, U., M. L. Ettredge and M. S. Stone. 2006. Enron-era disclosure of off-balance sheet entities. Accounting Horizons (September): 231-252.

Chaney, P. K. 1985. Defeasance: Financial tool or window dressing? Management Accounting (November): 52-55. (FAS 76).

Chang, L. S. and K. S. Most. 1985. The Perceived Usefulness of Financial Statements for Investors' Decisions. University Presses of Florida.

Chang, O. H. and D. R. Nichols. 1991. Should impaired operating assets be written down? Management Accounting (December): 29-32.

Chapman, R. E. 1965. A system approach to financial statements. Management Accounting (December): 29-34.

Chase, H. S. 1906. Standard and uniform reports from public utilities both municipally and privately operated. Journal of Accountancy (June): 81-96.

Chasteen, L. G. 1971. An empirical study of differences in economic circumstances as a justification for alternative inventory pricing methods. The Accounting Review (July): 504-508. (JSTOR link).

Chasteen, L. G. 2002. Equity method accounting and intercompany transactions. Issues In Accounting Education (May): 185-196.

Chasteen, L. G. and C. D. Dowell. 1983. Teaching alternative income determination models via a classification matrix. Journal of Accounting Education 1(1): 47-53.

Chasteen, L. G. and C. R. Ransom. 2007. Including credit standing in measuring the fair value of liabilities - Let's pass this one to the shareholders. Accounting Horizons (June): 119-135.

Chen, K. C. W. and C. J. Lee. 1995. Executive bonus plans and accounting trade-offs: The case of the oil and gas industry, 1985-86. The Accounting Review (January): 91-111. (JSTOR link).

Chen, K. H. and E. L. Summers. 1981. A study of reporting probabilistic accounting figures. Accounting, Organizations and Society 6(1): 1-15.

Chen, R. S. 1975. The treasury stock method and conventional method in reciprocal stockholdings - An amalgamation: A comment. The Accounting Review (April): 359-364. (JSTOR link).

Cheney, P. E. 1976. A review of some objections to fair value accounting. Management Accounting (June): 29-30, 37.

Cheung, J. K. 1992. An option-theoretic argument favoring EPS dilution over holding gain/loss. Accounting Horizons (June): 86-89.

Choi, F. D. S. 1973. Financial disclosure and entry to the European capital market. Journal of Accounting Research (Autumn): 159-175. (JSTOR link).

Chong, S. and G. Dean. 1985. Related party transactions: A preliminary evaluation of SFAS 57 and IAS 24 using four case studies. Abacus 21(1): 84-100.

Chow, C. W. and A. Wong-Boren. 1987. Voluntary financial disclosure by Mexican corporations. The Accounting Review (July): 533-541. (JSTOR link).

Chow, C. W., K. Haddad and M. Hirst. 1996. An experimental market's investigation of discretionary financial disclosure. Abacus 32(2): 133-152.

Christensen, J. and J. S. Demski. 2007. Anticipatory reporting standards. Accounting Horizons (December): 351-370.

Christensen, P. O., G. A. Feltham and F. Şabac. 2005. A contracting perspective on earnings quality. Journal of Accounting and Economics (June): 265-294.

Christensen, P. O., J. S. Demski and H. Frimor. 2002. Accounting policies in agencies with moral hazard and renegotiation. Journal of Accounting Research (September): 1071-1090. (JSTOR link).

Chung, H. H. and J. P. Wynn. 2008. Managerial legal liability coverage and earnings conservatism. Journal of Accounting and Economics (September): 135-153.

Church, A. H. 1913. On the inclusion of interest in manufacturing costs. Journal of Accountancy (April): 236-241.

Ciccotello, C. S. 2002. The stock options accounting subterfuge. Strategic Finance (April): 37-41.

Ciesielski, J. T. and T. R. Weirich. 2008. The SEC goes international. Strategic Finance (December): 32-37.

Clark, J. J. and P. Elgers. 1973. Forecasted income statements: An investor perspective. The Accounting Review (October): 668-678. (JSTOR link).

Clarke, F. L. 2006. Introduction: True and fair - Anachronism or quality criterion par excellence? Abacus 42(2): 129-131.

Clarke, R. W. 1968. Extension of the CPA's attest function in corporate annual reports. The Accounting Review (October): 769-776. (JSTOR link).

Clements, C. E. and C. Wolfe. 2000. Reporting financial results with the video medium: An experimental analysis. Journal of Information Systems (Fall): 79-94.

Coates, R. 1972. The predictive content of interim reports - A time series analysis. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 132-144. (JSTOR link).

Cohen, M. F. 1965. Current developments at the SEC. The Accounting Review (January): 1-8. (JSTOR link).

Cole, W. M. 1913. Interest on investment in equipment. Journal of Accountancy (April): 232-236.

Collett, P. 1995. Standard setting and economic consequences: An ethical issue. Abacus 31(1): 18-30.

Collett, P. H., J. M. Godfrey and S. L. Hrasky. 2001. International harmonization: Cautions from the Australian experience. Accounting Horizons (June): 171-182.

Colley, F. G. 1916. Working papers. Journal of Accountancy (July): 43-49.

Colley, J. R. and A. G. Volkan. 1988. Accounting for goodwill. Accounting Horizons (March): 35-41.

Collier, B. and C. Carnes. 1979. Convertible bonds and financial reality. Management Accounting (February): 47-48, 52.

Collins, D. L., W. R. Pasewark and J. R. Strawser. 2002. Characteristics influencing perceptions of accounting pronouncement quality. Accounting Horizons (June): 137-151.

Collins, D. W., M. S. Rozeff and W. K. Salatka. 1982. The SEC's rejection of SFAS No. 19: Tests of market price reversal. The Accounting Review (January): 1-17. (JSTOR link).

Comiskey, E. E. 1971. Market response to changes in depreciation accounting. The Accounting Review (April): 279-285. (JSTOR link).

Committee on Concepts and Standards. 1955. Consolidated financial statements: Supplementary statement No. 7. The Accounting Review (April): 194-197. (JSTOR link).

Committee on Concepts and Standards - External Reporting: Report. 1974. The Accounting Review (Supplement): 203-222. (JSTOR link). Committee members are listed in the Front matter. (JSTOR link).

Committee on Concepts and Standards for External Financial Reports: Report. 1975. The Accounting Review (Supplement): 41-49. (JSTOR link). Committee members are listed in the Front matter. (JSTOR link).

Committee on Concepts and Standards for External Financial Reports. 1977. Statement on Accounting Theory and Theory Acceptance. American Accounting Association.

Committee on Concepts and Standards - Inventory Measurement. 1964. A discussion of various approaches to inventory measurement: Supplementary statement No. 2. The Accounting Review (July): 700-714. (JSTOR link).

Committee on Concepts and Standards - Long-Lived Assets. 1964. Accounting for land, buildings, and equipment: Supplementary statement No. 1. The Accounting Review (July): 693-699. (JSTOR link).

Committee on Concepts and Standards Underlying Corporate Financial Statements. 1951. Price level changes and financial statements: Supplementary Statement No. 2. The Accounting Review (October): 468-474. (JSTOR link).

Committee on Concepts and Standards Underlying Corporate Financial Statements. 1951. Reserves and retained income: Supplementary Statement No. 1. The Accounting Review (April): 153-156. (JSTOR link).

Committee on Concepts and Standards Underlying Corporate Financial Statements. 1952. Accounting principles and taxable income: Supplementary Statement No. 4. The Accounting Review (October):  427-430. (JSTOR link).

Committee on Concepts and Standards Underlying Corporate Financial Statements. 1952. Current assets and current liabilities: Supplementary statement No. 3. The Accounting Review (January): 15. (JSTOR link).

Committee on Concepts and Standards Underlying Corporate Financial Statements. 1954. Accounting corrections: Supplementary Statement No. 5. The Accounting Review (April): 186-187. (JSTOR link).

Committee on Concepts and Standards Underlying Corporate Financial Statements. 1954. Inventory pricing and changes in price levels: Supplementary Statement No. 6. The Accounting Review (April): 188-193. (JSTOR link).

Committee on Concepts and Standards Underlying Corporate Financial Statements. 1955. Standards of disclosure for published financial reports: Supplementary statement No. 8. The Accounting Review (July): 400-404. (JSTOR link).

Committee on Corporate Financial Reporting: Report. 1972. The Accounting Review (Supplement): 523, 525-533. (JSTOR link). (Committee members are listed in the Front matter). (JSTOR link).

Committee on External Measurement and Reporting: Report. 1973. The Accounting Review (Supplement): 243-251. (JSTOR link). Committee members are listed in the Front matter. (JSTOR link).

Committee on External Reporting: Evaluation of external reporting practices. 1969. The Accounting Review (Supplement): 79-123. (JSTOR link).

Committee to Prepare a Statement of Basic Accounting Theory. 1966. A Statement of Basic Accounting Theory. American Accounting Association.

Cooke, T. E. 1993. The impact of accounting principles on profits: The US versus Japan. Accounting and Business Research (Autumn): 460-476. (Summary).

Coombes, R. J. and R. B. Tress. 1977. The financial implication of corporate share reacquisitions. Abacus 13(1): 40-51.

Cooper, W. W., N. Dopuch and T. F. Keller. 1968. Budgetary disclosure and other suggestions for improving accounting reports. The Accounting Review (October): 640-648. (JSTOR link).

Copeland, R. M. 1968. Income smoothing. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 101-116. (JSTOR link).

Copeland, R. M. and M. L. Moore. 1968. Actual use of specialized accounting statements. The Accounting Review (April): 384-386. (JSTOR link).

Copeland, R. M. and R. D. Licastro. 1968. A note on income smoothing. The Accounting Review (July): 540-545. (JSTOR link).

Copeland, R. M. and W. Fredericks. 1968. Extent of disclosure. Journal of Accounting Research (Spring): 106-113. (JSTOR link).

Corbin, D. A. 1965. The revised all-purpose funds statement. N.A.A. Bulletin (July): 52-54.

Corbin, D. A. 1975. Accounting standards for research and development. Management Accounting (October): 47-48.

Core, J. E. 2001. A review of the empirical disclosure literature: Discussion. Journal of Accounting and Economics (September): 441-456.

Core, J. E., W. R. Guay and S. P. Kothari. 2002. The economic dilution of employee stock options: Diluted EPS for valuation and financial reporting. The Accounting Review (July): 627-652. (JSTOR link). 

Cormier, D., M. Ledoux and M. Magnan. 2009. The use of web sites as a disclosure platform for corporate performance. International Journal of Accounting Information Systems 10(1): 1-24.

Corstvet, E. 1935. Adequacy of accounting records in a money economy. The Accounting Review (September): 273-286. (JSTOR link).

Costigan, M. L. 1989. Are SEC disclosures worth the cost? Management Accounting (October): 36-38. (Related to the SEC's proposal to require a management report on internal control in a companies 10-K report).

Cote, J. T. 1973. The concept of materiality. Management Accounting (December): 17-22.

Cotteleer, T. F. 1971. Depreciation: An accounting enigma. Management Accounting (February): 23-24, 27.

Couchman, C. B. 1921. Classification of surplus. Journal of Accountancy (October): 265-278.

Coughlan, J. W. 1964. Funds and income. N.A.A. Bulletin (September): 23-34. (Comparison of the funds statement with the income statement).

Coughlan, J. W. 1988. Anomalies in calculating earnings per share. Accounting Horizons (December): 80-88.

Coughlan, J. W. 1991. Fully diluted arithmetic. Management Accounting (October): 45-49. (Related to earnings per share).

Coughlan, J. W. 2002. The captive FASB? Strategic Finance (July): 40-43. 

Councilor, J. A., F. J. V. Hoeven and C. O. Wellington. 1912. Standardization of accounting forms. Journal of Accountancy (August): 146-148.

Cowan, J. D. 1917. Reserves. Journal of Accountancy (February): 99-106.

Cox, R. C. 1952. Another look at the natural business year. N.A.C.A. Bulletin (January): 610-616.

Coyner, R. S. and L. J. Stein. 1981. A classification scheme for financial footnotes. Management Accounting (May): 43-46, 55.

Craig, R., L. Garrott and J. Amernic. 2001. A "Close Reading" protocol to identify perception-fashioning rhetoric in web site financial reporting: The case of Microsoft^®. Accounting and the Public Interest (1): 1-16.

Cramer, J. J. Jr. 1964. A note on pension trust accountings. The Accounting Review (October): 869-875. (JSTOR link).

Cramer, J. J. Jr. 1968. Income reporting by conglomerates - Views of American businessmen. Abacus 4(1): 17-26.

Crandell, W. T. 1935. Income and its measurement. The Accounting Review (December): 380-400. (JSTOR link).

Crandell, W. T. 1936. Financial statements of national wealth and national income. The Accounting Review (September): 271-290. (JSTOR link).

Crawford, W, B. K. Klamm and M. W. Watson. 2007. Surviving three SOX opinions. Strategic Finance (May): 46-53. (Helping small companies plan their SOX compliance).

Crum, W. F. 1973. Interim reports: Do they meet MAP standards? Management Accounting (May): 26-28.

Cuccia, A. D., K. Hackenbrack and M. W. Nelson. 1995. The ability of professional standards to mitigate aggressive reporting. The Accounting Review (April): 227-248. (JSTOR link).

Cumming, J. 1973. An empirical evaluation of possible explanations for the differing treatment of apparently similar unusual events. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 60-95. (JSTOR link).

Cummings, B. K., N. G. Apostolou and W. G. Mister. 1987. Accounting for interest rate swaps: An emerging issue. Accounting Horizons (June): 19-24.

Cummings, J. P. 1967. Discussion of the return to straight-line depreciation: An analysis of a change in accounting method. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 181-183. (JSTOR link).

Curley, A. J. 1971. Conglomerate earnings per share: Real and transitory growth. The Accounting Review (July): 519-528. (JSTOR link).

Curry, D. W. 1971. Opinion 15 vs. a comprehensive financial reporting method for convertible debt. The Accounting Review (July): 490-503. (JSTOR link).

Cushing, B. E. 1969. An empirical study of changes in accounting policy. Journal of Accounting Research (Autumn): 196-203. (JSTOR link).

Cushing, B. E. 1989. On the feasibility and the consequences of a database approach to corporate financial reporting. Journal of Information Systems (Spring): 29-52.

Cushing, B. E. and E. B. Deakin. 1974. Firms making accounting changes: A comment. The Accounting Review (January): 104-111. (JSTOR link).

Cyert, R. M. and Y. Ijiri. 1974. Problems of implementing the Trueblood objectives report. Journal of Accounting Research (Studies on Financial Accounting Objectives): 29-42. (JSTOR link).

Dailey, L. A. and t. Tranter. 1990. Limitations on the value of the conceptual framework in evaluating extant accounting standards. Accounting Horizons (March): 15-24.

Daily, R. A. 1971. The feasibility of reporting forecasted information. The Accounting Review (October): 686-692. (JSTOR link).

Daley, L. A. and R. L. Vigeland. 1983. The effects of debt covenants and political costs on the choice of accounting methods: The case of accounting for R&D costs. Journal of Accounting and Economics (5): 195-211.

Darrough, M. N. and N. M. Stoughton. 1990. Financial disclosure policy in an entry game. Journal of Accounting and Economics (January): 219-243.

Dascher, P. E. and R. E. Malcom. 1970. A note on income smoothing in the chemical industry. Journal of Accounting Research (Autumn): 253-259. (JSTOR link).

Dascher, P. E. and R. M. Copeland. 1971. Some further evidence on "Criteria for judging disclosure improvement". Journal of Accounting Research (Spring): 32-39. (JSTOR link).

Daske, H. and G. Gebhardt. 2006. International financial reporting standards and experts' perceptions of disclosure quality. Abacus 42(3-4): 461-498.

David, I. T. 1969. Discussion of the significance of selected accounting procedures: A statistical test. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 119-123. (JSTOR link).

Davidson, H. J. 1974. Discussion of problems of implementing the Trueblood objectives report. Journal of Accounting Research (Studies on Financial Accounting Objectives): 43-45. (JSTOR link).

Davidson, H. J., J. Neter and A. S. Petran. 1967. Estimating the liability for unredeemed stamps. Journal of Accounting Research (Autumn): 186-207. (JSTOR link).

Davidson, S. 1952. A work sheet for statements of realization and liquidation. The Accounting Review (January): 133-136. (JSTOR link).

Davidson, S. 1954. A two-statement approach to consolidated statement problems. The Accounting Review (July): 506-508. (JSTOR link).

Davidson, S. and R. L. Weil. 1974. On holding gains and losses and the evaluation of management. The Accounting Review (July): 524-527. (JSTOR link).

Davies, B. and G. P. Whittred. 1980. The association between selected corporate: Attributes and timeliness in corporate: Reporting: Further analysis. Abacus 16(1): 48-60.

Davis, C. E., C. Clements and W. P. Keuer. 2003. Web-based reporting: A vision for the future. Strategic Finance (September): 44-49.

Davis, C. J. 1983. A structured approach to preparation of the statement of changes in financial position. Issues In Accounting Education: 79-89.

Davis, M. L. and J. A. Largay, III. 1988. Reporting consolidated gains and losses on subsidiary stock issuances. The Accounting Review (April): 348-363. (JSTOR link).

Day, R. and J. Psaros. 1996. A study of accountants' judgments with respect to the provision of consolidated financial statements. Abacus 32(1): 62-80.

De Mello-e-Souza, C. A. and V. N. Awasthi. 2009. Probing financial statements in a post-Sarbanes-Oxley world. Strategic Finance (April): 37-45.

Deakin, E. B. 1976. Accounting reports, policy interventions and the behavior of securities returns. The Accounting Review (July): 590-603. (JSTOR link).

Deakin, E. B. 1976. Distributions of financial accounting ratios: Some empirical evidence. The Accounting Review (January): 90-96. (JSTOR link).

Deakin, E. B. 1989. Accounting for contingencies: The Pennzoll-Texaco case. Accounting Horizons (March): 21-28.

Dean, G. 2004. Forty plus - Continuing the journey to 'better financial reporting'. Abacus 40(3): i-iii.

Dean, G. 2007. Editorial: IFRSS enter a fair value, exit price world? Abacus 43(2): i-iv.

Dean, G. and F. Clarke. 2004.  Principles vs rules: True and fair view and IFRSS. Abacus 40(2): i-iv.

Dean, G. and F. Clarke. 2005. 'True and fair' and 'fair value' - Accounting and legal will-o'-the-wisps. Abacus 41(2): i-viii.

Dean, G. W. and F. L. Clarke. 2003. An evolving conceptual framework? Abacus 39(3): 279-297.

Deane, J. T. and S. H. Heilman. 2009. Using IFRS to drive business development. Journal of Accountancy (February): 30-34.

DeAngelo, H., L. DeAngelo and D. J. Skinner. 1994. Accounting choice in troubled companies. Journal of Accounting and Economics (January): 113-143.

DeAngelo, L. 1988. Discussion of evidence of earnings management from the provision for bad debts. Journal of Accounting Research (Studies on Management's Ability and Incentives to Affect the Timing and Magnitude of Accounting Accruals): 32-40. (JSTOR link).

Debessay, A. and R. Bloom. 1981. A critique of FAS no. 33. Management Accounting (May): 48-53.

Debreceny, R. and G. L. Gray. 2001. The production and use of semantically rich accounting reports on the Internet: XML and XBRL. International Journal of Accounting Information Systems 2(1): 47-74.

Dechow, P. M. 1994. Accounting earnings and cash flows as measures of firm performance : The role of accounting accruals. Journal of Accounting and Economics (July): 3-42.

Dechow, P. M. and I. D. Dichev. 2002. The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review (Supplement: Quality of Earnings Conference): 35-59. (JSTOR link). 

Dechow, P. M. and J. A. Largay III. 2003. Introducing the "Quality of earnings" issue. Accounting Horizons (Supplement): i.

Dedman, E., S. Mouselli, Y. Shen and A. W. Stark. 2009. Accounting, intangible assets, stock market activity, and measurement and disclosure policy - Views from the U.K. Abacus 45(3): 312-341.

Deegan, C. and C. Blomquist. 2006. Stakeholder influence on corporate reporting: An exploration of the interaction between WWF-Australia and the Australian minerals industry. Accounting, Organizations and Society 31(4-5): 343-372.

DeFond, M. L. and J. Jiambalvo. 1994. Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics (January): 145-176.

Deinzer, H. 1935. Capital stock and surplus: Legal and accounting relations. The Accounting Review (December): 333-345. (JSTOR link).

Deinzer, H. T. 1937. This treasury-stock question. The Accounting Review (September): 256-269. (JSTOR link).

Deinzer, H. T. 1966. Explanation strains in financial accounting. The Accounting Review (January): 21-31. (JSTOR link).

Delaney, P. R., B. J. Epstein and R. Nach. 2004. Wiley GAAP 2005: Interpretation and Application of Generally Accepted Accounting Principles (Wiley Gaap). Wiley.

Demski, J. S. 1973. The general impossibility of normative accounting standards. The Accounting Review (October): 718-723. (JSTOR link).

Demski, J. S. 1974. Choice among financial reporting alternatives. The Accounting Review (April): 221-232. (JSTOR link).

Denison, H. 1913. Interest on capital as part of production cost. Journal of Accountancy (August): 145-149.

Depree, C. M. Jr. 1989. Testing and evaluating a conceptual framework of accounting. Abacus 25(2): 61-73.

Dermer, J. D. 1973. Discussion of cognitive aspects of annual reports: Field independence/dependence. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 203-209. (JSTOR link).

Deshmukh, S., K. M. Howe and C. Luft. 2004. Stock options expensing and corporate governance. Strategic Finance (July): 41-44.

Dewberry, J. T. 1979. A new approach to business combinations. Management Accounting (November): 44-49.

Dhaliwal, D. and S. Wang. 1992. The effect of book income adjustment in the 1986 alternative minimum tax on corporate financial reporting. Journal of Accounting and Economics (March): 7-26.

Dhaliwal, D. S. 1980. The effect of the firm's capital structure on the choice of accounting methods. The Accounting Review (January): 78-84. (JSTOR link).

Dhaliwal, D. S., G. L. Salamon and E. D. Smith. 1982. The effect of owner versus management control on the choice of accounting methods. Journal of Accounting and Economics (July): 41-53.

Dhaliwal, D. S., M. Frankel and R. Trezevant. 1994. The taxable and book income motivations for a LIFO layer liquidation. Journal of Accounting Research (Autumn): 278-289. (JSTOR link).

Dichev, I. D. 2008. On the balance sheet-based model of financial reporting. Accounting Horizons (December): 453-470.

Dickens, R. L. and J. O. Blackburn. 1964. Holding gains on fixed assets: An element of business income? The Accounting Review (April): 312-329. (JSTOR link).

Dickerson, W. E. and J. W. Jones. 1933. Observations on "the equity method" and intercorporate relationships. The Accounting Review (September): 200-208. (JSTOR link).

Dickinson, A. L. 1906. Notes on some problems relating to the accounts of holding companies. Journal of Accountancy (April): 487-491.

Dickinson, A. L. 1911. The fallacy of including interest and rent as part of manufacturing cost. Journal of Accountancy (December): 588-593.

Dickinson, A. L. 1913. The fallacy of including interest and rent as part of manufacturing cost. Journal of Accountancy (August): 89-98.

Diehl, K. 2005. Easing the pain during financial restatements. Strategic Finance (November): 48-53.

Diehl, K. 2005. Financial restatements: Causes, consequences, and corrections. Strategic Finance (September): 34-39.

Dietemann, G. J. 1980. Evaluating multinational performance under FAS no. 8. Management Accounting (May): 49-55.

Dietrich, J. R. 1989. Discussion of voluntary disclosure choice and earnings information transfer. Journal of Accounting Research (Current Studies on The Information Content of Accounting Earnings): 106-110. (JSTOR link).

Dillon, G. J. 1981. The business combination process. The Accounting Review (April): 395-399. (JSTOR link).

Dillon, G. J., R. N. McMichael and M. J. Sandelich. 2001. Derivatives accounting compliance cost us $100,000 and 1,200 hours. Strategic Finance (October): 51-53.

Ding, Y., G. M. Entwistle and H. Stolowy. 2007. Identifying and coping with balance sheet differences: A comparative analysis of U.S., Chinese, and French oil and gas firms using the "statement of financial structure". Issues In Accounting Education (November): 591-606.

Ding, Y., H. Stolowy and M. Tenenhaus. 2003. 'Shopping around' for accounting practices: The financial statement presentation of French groups. Abacus 39(1): 42-65.

Ding, Y., J. Richard and H. Stolowy. 2008. Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model. Accounting, Organizations and Society 33(7-8): 718-755.

DiPiazza, S. A. and R. G. Eccles. 2002. Building Public Trust: The Future of Corporate Reporting. John Wiley & Sons.

DiPiazza, S. A., D. McDonnell, W. G. Parrett, M. D. Rake, F. Samyn and J. S. Turley. 2006. Global Capital Markets And The Global Economy: A Vision From the CEOs of the International Audit Networks. Global Public Policy Symposium - www.globalpublicpolicysymposium.com.

Dirsmith, M. W. and B. Lewis. 1982. The effect of external reporting on managerial decision making: Some antecedent conditions. Accounting, Organizations and Society 7(4): 319-336.

Dockweiler, R. C. 1969. The practicability of developing multiple financial statements: A case study. The Accounting Review (October): 729-742. (JSTOR link).

Dods, J. B. and D. H. Kelsey. 1956. How we overcame obstacles to a faster closing. N.A.C.A. Bulletin (June): 1264-1271.

Doherty, J. J. 1969. For comparable figures in published statements. N.A.A. Bulletin (July): 68-70.

Dohr, J. L. 1928. A legal analysis of the balance sheet. The Accounting Review (June): 117-123. (JSTOR link).

Dohr, J. L. 1928. Section 220-should corporations worry?. The Accounting Review (March): 23-35. (JSTOR link).

Dohr, J. L. 1939. Capital and surplus in the corporate balance sheet. The Accounting Review (March): 38-42. (JSTOR link).

Donachie, R. J. 1977. Living with financial accounting standards. Management Accounting (April): 20-22, 31.

Donaldson, W. R. 1923. Simplifying the compilation of multicompany consolidated statements. Journal of Accountancy (October): 268-275.

Donaldson, W. R. 1933. Cost or market, whichever is lower. N.A.C.A. Bulletin (October 15): 189-200.

Doney, L. D. 1989. A study of customer involvement in monitoring computerized statements. Journal of Information Systems (Fall): 32-40.

Dopuch, N. and D. F. Drake. 1966. The effect of alternative accounting rules for nonsubsidiary investments. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 192-219. (JSTOR link).

Dopuch, N. and M. Pincus. 1988. Evidence on the choice of inventory accounting methods: LIFO versus FIFO. Journal of Accounting Research (Spring): 28-59. (JSTOR link).

Dopuch, N. and R. Watts. 1972. Using time-series models to assess the significance of accounting changes. Journal of Accounting Research (Spring): 180-194. (JSTOR link).

Dopuch, N. and S. Sunder. 1980. FASB's statements on objectives and elements of financial accounting: A review. The Accounting Review (January): 1-21.

Dopuch, N. and S. Sunder. 1980. FASB's statements on objectives and elements of financial accounting: A review. The Accounting Review (January): 1-21. (JSTOR link).

Doran, B. M., D. W. Collins and D. S. Dhaliwal. 1988. The information of historical cost earnings relative to supplemental reserve-based accounting data in the extractive petroleum industry. The Accounting Review (July): 389-413. (JSTOR link).

Downes, D. and T. R. Dyckman. 1973. A critical look at the efficient market empirical research literature as it relates to accounting information. The Accounting Review (April): 300-317. (JSTOR link).

Doyle, W. N. 1997. New accounting principles for stock-based compensation. Management Accounting (February): 38-40, 42.

Drake, M. J. 1950. Reports for creditors. The Accounting Review (January): 58-62. (JSTOR link).

Drebin, A. R. 1973. Discussion of an empirical evaluation of possible explanations for the differing treatment of apparently similar unusual events. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 99-103. (JSTOR link).

Duffy, W. A. 1990. A graphical analysis of interest capitalization. Journal of Accounting Education 8(2): 271-284.

Dukes, R. E., T. R. Dyckman and J. A. Elliott. 1980. Accounting for research and development costs: The impact on research and development expenditures. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): 1-26. (JSTOR link).

Dukes, R. E., T. R. Dyckman and J. A. Elliott. 1980. [Discussion of the economic effects of involuntary uniformity in the financial reporting of R&D expenditures and accounting for research and development costs: The impact on research and development expenditures]: A reply. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): 91-95. (JSTOR link).

Dulitz, L. 2009. IFRS: A preparer's point of view. Journal of Accountancy (April): 46-50.

Dull, R. B., A. W. Graham, A. A. Baldwin. 2003. Web-based financial statements: Hypertext links to footnotes and their effect on decisions. International Journal of Accounting Information Systems 4(3): 185-203.

Dutta, S. and S. Reichelstein. 2005. Accrual accounting for performance evaluation. Review of Accounting Studies 10(4): 527-552.

Dutta, S. and X. Zhang. 2002. Revenue recognition in a multiperiod agency setting. Journal of Accounting Research (March): 67-83. (JSTOR link).

Dyckman, T. R. and A. J. Smith. 1979. Financial accounting and reporting by oil and gas producing companies: A study of information effects. Journal of Accounting and Economics (March): 45-75.

Dyckman, T. R., R. E. Hoskin and R. J. Swieringa. 1982. An accounting change and information processing changes. Accounting, Organizations and Society 7(1): 1-11.

Dye, R. A. 1985. Disclosure of nonproprietary information. Journal of Accounting Research (Spring): 123-145. (JSTOR link).

Dye, R. A. 1985. Strategic accounting choice and the effects of alternative financial reporting requirements. Journal of Accounting Research (Autumn): 544-574. (JSTOR link).

Dye, R. A. 1990. Mandatory versus voluntary disclosures: The cases of financial and real externalities. The Accounting Review (January): 1-24. (JSTOR link).

Dye, R. A. 1998. Discussion of on the frequency, quality, and informational role of mandatory financial reports. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 149-160. (JSTOR link).

Dye, R. A. 2001. An evaluation of “essays on disclosure” and the disclosure literature in accounting. Journal of Accounting and Economics (December): 181-235.

Dye, R. A. 2002. Classifications manipulation and Nash accounting standards. Journal of Accounting Research (September): 1125-1162. (JSTOR link).

Dye, R. A. and R. E. Verrecchia. 1995. Discretion vs. uniformity: Choices among GAAP. The Accounting Review (July): 389-415. (JSTOR link).

Dye, R. A. and S. S. Sridhar. 1995. Industry-wide disclosure dynamics. Journal of Accounting Research (Spring): 157-174. (JSTOR link).

Dye, R. A. and S. S. Sridhar. 2008. A positive theory of flexibility in accounting standards. Journal of Accounting and Economics (December): 312-333.

Dye, R. A. and S. Sunder. 2001. Why not allow FASB and IASB standards to compete in the U.S.? Accounting Horizons (September): 257-271.

Dysart, B. 1915. Odd rate bond formulae. Journal of Accountancy (December): 476-477.

Dzinkowski, R. 2004. Keeping pace with SOX 404: Internal control certification at Guidant Corporation. Strategic Finance (September): 46-50.

Dzinkowski, R. 2004. Surviving Sarbanes-Oxley and other accounting issues. Strategic Finance (February): 32-36.

Dzinkowski, R. 2006. Closing Pandora's box. Strategic Finance (July): 51-53. (Related to the cost of complying with the Sarbanes-Oxley Act).

Dzinkowski R. 2007. Convergence or conversion? Let's be clear. Strategic Finance (December): 33-35. (Related to global accounting standards).

Dzinkowski, R. 2007. Saying goodbye to U.S. GAAP. Strategic Finance (June): 46-49.

Dzinkowski, R. 2008. IFRS for all. Strategic Finance (April): 30-33.

Dzinkowski, R. 2008. IFRS in America - When? Strategic Finance (September): 40-43.

Dzinkowski, R. 2009. Mark to market: Does the accounting rule fix problems or create them? Strategic Finance (January): 33-37.

Dzinkowski, R. 2009. What's ahead for global standards? An interview with Sir David Tweedie, chairman of the International Accounting Standards Board. Strategic Finance (November): 42-45.

Dzinkowski, R. 2010. More financial transparency, please: An interview with James Kroeker, SEC chief accountant. Strategic Finance (January): 44-47.

Easman, W. S. Jr. 1978. Discussion of disclosure of estimates of holding gains and the assessment of systematic risk. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 78-92. (JSTOR link).

Easton, P. D. and M. E. Zmijewski. 1993. SEC form 10K/10Q reports and annual reports to shareholders: Reporting lags and squared market model prediction errors. Journal of Accounting Research (Spring): 113-129. (JSTOR link).

Eaton, T. V. and J. B. Williams. 1998. Valuing deferred tax assets under SFAS 109. Management Accounting (March): 46-50.

Eccher, E. A. 1998. Discussion of the value relevance of intangibles: The case of software capitalization. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 193-198. (JSTOR link).

Eckel, N. 1981. The income smoothing hypothesis revisited. Abacus 17(1): 28-40.

Edey, H. C. 1963. Company accounts in Britain: The Jenkins report. The Accounting Review (April): 262-265. (JSTOR link).

Edmondson, V. G. 1955. The statement of realization and liquidation. The Accounting Review (April): 339-344. (JSTOR link).

Edwards, E. O. and P. W. Bell. 1961. The Theory and Measurement of Business Income. University of California Press.

Eierie, B., J. K. Beckman and K. Eisenrieder. 2007. Financial reporting challenges in a global reporting environment - The case of SAP. Issues In Accounting Education (November): 735-748.

Eigen, M. M. 1965. Is pooling really necessary? The Accounting Review (July): 536-540. (JSTOR link).

Eigen, M. M. 1967. The share of market: A focal point for financial reporting. Management Accounting (July): 51-56.

Einhorn, E. 2007. Voluntary disclosure under uncertainty about the reporting objective. Journal of Accounting and Economics (July): 245-274. 

Eisenstein, A. 1941. Suggestions for the content of corporate reports. The Accounting Review (December): 401-406. (JSTOR link).

Elad, C. 2000. Integrated accounting a la francaise: The perspective of the Systeme Croise. Management Accounting Research (September): 307-326. (Elad describes the conflict between managerial accounting and financial accounting in France).

Elbannan, M. and W. McKinley. 2006. A theory of the corporate decision to resist FASB standards: An organization theory perspective. Accounting, Organizations and Society 31(7): 601-622.

El-Gazzar, S. and V. Pastena. 1990. Negotiated accounting rules in private financial contracts. Journal of Accounting and Economics (March): 381-396.

Elliott, J. 1985. Discussion of market association tests and FASB Statement No. 33 Disclosures: A reexamination. Journal of Accounting Research (Studies on Accounting Earnings and Security Valuation: Current Research Issues): 24-27. (JSTOR link).

Elliott, J., G. Richardson, T. Dyckman and R. Dukes. 1984. The impact of SFAS No. 2 on firm expenditures on research and development: Replications and extensions. Journal of Accounting Research (Spring): 85-102. (JSTOR link).

Elliott, J. A. and D. R. Philbrick. 1990. Accounting changes and earnings predictability. The Accounting Review (January): 157-174. (JSTOR link).

Elliott, J. A. and W. H. Shaw. 1988. Write-offs as accounting procedures to manage perceptions. Journal of Accounting Research (Studies on Management's Ability and Incentives to Affect the Timing and Magnitude of Accounting Accruals): 91-119. (JSTOR link).

Elliott, R. K. and P. D. Jacobson. 1994. Costs and benefits of business information disclosure. Accounting Horizons (December): 80-96.

Ellis, R. V. 1917. Preferred dividends. Journal of Accountancy (June): 461-462.

Ely, K. and G. Waymire. 1999. Accounting standard-setting organizations and earnings relevance: Longitudinal evidence from NYSE common stocks, 1927-93. Journal of Accounting Research (Autumn): 293-317. (JSTOR link).

Emery, K. G. 1951. Should goodwill be written off? The Accounting Review (October):  560-567. (JSTOR link).

Emin, H. D. 1983. The statement of changes in financial position: An alternative teaching approach. Journal of Accounting Education 1(1): 35-45.

Engel, E., R. M. Hayes and X. Wang. 2007. The Sarbanes-Oxley Act and firms’ going-private decisions. Journal of Accounting and Economics (September): 116-145.

Engstrom, J. H. and C. Esmond-Kiger. 1997. Different formats, same user needs: A comparison of the FASB and GASB college and university financial reporting models. Accounting Horizons (September): 16-34.

Entwistle, G. M. 1999. Exploring the R&D disclosure environment. Accounting Horizons (December): 323-341.

Entwistle, G. M., G. D. Feltham and C. Mbagwu. 2006. Financial reporting regulation and the reporting of pro forma earnings. Accounting Horizons (March): 39-55.

Enzweiler, A. J. 1995. Evaluating client/server financial software. Management Accounting (September): 39-40, 42-45.

Enzweiler, A. J. 1995. Improving the financial reporting process. Management Accounting (February): 40-43.

Epstein, B. J., R. Nach and S. M. Bragg. 2009. Wiley GAAP 2010: Interpretation and Application of Generally Accepted Accounting Principles. Wiley.

Epstein, M. J. and K. G. Palepu. 1999. What financial analysts want. Strategic Finance (April): 48-52. (Survey).

Erard, I. C. 1975. Unaudited financial statements. Management Accounting (August): 45-48.

Erceg, M., J. W. Hill and M. B. Metzger. 1993. Abuses in coupon accounting. Management Accounting (January): 47-51.

Esquerre, P. J. 1909. Colliery accounts. Journal of Accountancy (October): 467-468.

Esquerre, P. 1913. Goodwill, patents, trade-marks, copyrights and franchises. Journal of Accountancy (January): 21-34.

Ettredge, M., V. J. Richardson and S. Scholz. 2001. The presentation of financial information at corporate web sites. International Journal of Accounting Information Systems 2(3): 149-168.

Ettredge, M. L., D. T. Simon, D. B. Smith and M. S. Stone. 2000. The effect of the external accountant's review on the timing of adjustments to quarterly earnings. Journal of Accounting Research (Spring): 195-207. (JSTOR link).

Ettredge, M. L., S. Y. Kwon, D. B. Smith and M. S. Stone. 2006. The Effect of SFAS No. 131 on the cross-segment variability of profits reported by multiple segment firms. Review of Accounting Studies 11(1): 91-117.

Ewer, S. 2002. Would better strategic financial monitoring have saved Thomas Jefferson's fortune? Management Accounting Quarterly (Fall): 31-36 .

Ewer, S. R. 2004. A roundtrip ticket to trouble. Strategic Finance (April): 46-57. (Related to SEC rules on roundtrip transactions).

Fagerberg, D. Jr. 1972. Concerning three mischievous accounts. The Accounting Review (July): 454-457. (JSTOR link). (The clearing or "wash" account, the suspense account, and the over/short account).

Fair, L. 1968. Product line accounting: The proposed regulation and its effects. Management Accounting (November): 18-22.

Faircloth, A. W. and D. N. Ricchiute. 1981. Ambiguity intolerance and financial reporting alternatives. Accounting, Organizations and Society 6(1): 53-67.

Falk, H. and T. Ophir. 1973. The effect of risk on the use of financial statements by investment decision-makers: A case study. The Accounting Review (April): 323-338. (JSTOR link).

Farber, D. B., M. F. Johnson and K. R. Petroni. 2007. Congressional intervention in the standard-setting process: An analysis of the Stock Option Accounting Reform Act of 2004. Accounting Horizons (March): 1-22.

Fedde, A. S. 1917. Mis-stated current assets. Journal of Accountancy (June): 440-444.

Feltham, G. A. 1968. The value of information. The Accounting Review (October): 684-696. (JSTOR link).

Ferrara, W. L. 1978. The case for symmetry in lease reporting. Management Accounting (April): 17-24.

Fertakis, J. P. 1969. On communication, understanding, and relevance in accounting reporting. The Accounting Review (October): 680-691. (JSTOR link). (For a discussion of this paper see Jensen, R. E. 1970. Empirical evidence from the behavioral sciences: Fish out of water. The Accounting Review (July): 502-508. (JSTOR link). For a reply see the paper below).

Fertakis, J. P. 1970. Empirical evidence - A reply. The Accounting Review (July): 509-512. (JSTOR link).

Fesler, R. D. and J. L. Hagler. 1989. Litigation disclosure under SFAS No. 5: A study of actual cases. Accounting Horizons (March): 10-20.

Fetters, M. L. and J. L. Livingstone. 1989. Inconsistency in U.S. accounting standards: The treatment of interest. Abacus 25(2): 116-124.

Fetters, M. L. and S. D. Grossman. 1974. Accounting for the receivable in a lease transaction: A dilemma. The Accounting Review (October): 851-852. (JSTOR link).

Fields, T. D., T. Z. Lys and L. Vincent. 2001. Empirical research on accounting choice. Journal of Accounting and Economics (September): 255-307.

Findlay, M. C. III. 1977. On market efficiency and financial accounting. Abacus 13(2): 106-122.

Financial Accounting Standards Board. 1978. Statement of Financial Accounting Standards No. 1: Objectives of Financial Reporting by Business Enterprises. FASB.

Financial Accounting Standards Board. 1979. Statement of Financial Accounting Standards No. 33: Financial Reporting and Changing Prices. FASB.

Financial Accounting Standards Board. 1980. Statement of Financial Accounting Concepts No. 2: Qualitative Characteristics of Accounting Information. FASB.

Financial Accounting Standards Board. 2003. Original Pronouncements, Volumes I, II, III : FASB Statements of Standards 1–150, AICPA Pronouncements & FASB Interpretations, Concepts Statements, Te ... Accounting Standards Original Pronouncements). Wiley.

Financial Accounting Standards Subcommittee. 1976. The Accounting Review (Supplement): 236-241. (JSTOR link). Committee members are listed in the Front matter. (JSTOR link).

Financial Accounting Standards Subcommittee on Financial Reporting by Segments of a Business Enterprise. 1976. The Accounting Review (Supplement): 221-226. (JSTOR link). Committee members are listed in the Front matter. (JSTOR link).

Finney, H. A. 1920. Students' department: Deceptive averages, Common stock, Sinking fund contributions, Changing from stock with par value to no-par stock, Sales cancellations and re-sales, Inventory reserve, Reserves and surplus, Profits on deferred payment sales, Capitalizing preliminary expense, Short method for computing interest on installment notes, Treasury stock, Indiana examinations, Contingent stock donation, Self-balancing ledger. Journal of Accountancy (December): 456-470.

Finney, H. A. 1921. Foreign exchange. Journal of Accountancy (June): 451-466.

Finney, H. A. 1921. Interest, packages and appreciation. Journal of Accountancy (May): 388-389.

Finney, H. A. 1921. Stock issued for liberty bonds. Journal of Accountancy (May): 390-391.

Finney, H. A. 1921. Expenses confused with dividends. Journal of Accountancy (November): 387.

Finney, H. A. 1921. Turnover, Reserve for sinking fund, Lease and purchase contract, Relation of cash discount to interest, Corporate reorganization and consolidation, Instalment contracts, Stock assessments, Stockholders' gift to corporation, Unrealized profit and depreciation. Journal of Accountancy (November): 372-387.

Finney, H. A. 1921. Unrealized profit on appraisals. Journal of Accountancy (May): 389-390.

Finney, H. A. 1925. Students' department: The statement of application of funds. A reply to Mr. Esquerre. Journal of Accountancy (June): 497-511.

Finney, H. A. and C. Judson. 1921. Effective interest rate. Journal of Accountancy (May): 380-385.

Finney, H. A. and H. P. Baumann. 1925. Students' department: Analysis of statements. Journal of Accountancy (November): 371-383.

Finney, H. A. and H. P. Baumann. 1925. Students' department: Determining effective rates of bonds. Journal of Accountancy (December): 454-469.

Finney, H. A., C. E. Freeman and G. Bartley. 1925. Students' department: Statement of application of funds. Journal of Accountancy (October): 305-313.

Finney, H. A., H. P. Baumann, F. L. Humphrey. 1925. Students' department: Statement of application of funds. Journal of Accountancy (December): 464-469.

Firth, M. 1979. Consensus views and judgment models in materiality decisions. Accounting, Organizations and Society 4(4): 283-295.

Firth, M. 1980. Raising finance and firms' corporate reporting policies. Abacus 16(2): 100-115.

Fischer, M., T. P. Gordon and S. B. Khumawala. 2008. Tax-exempt organizations and nonarticulation: Estimates are no substitute for disclosure of cash provided by operations. Accounting Horizons (June): 133-158.

Fischer, P. E. and R. E. Verrecchia. 2000. Reporting bias. The Accounting Review (April): 229-245. (JSTOR link).

Fischer, P. E. and R. E. Verrecchia. 2004. Disclosure bias. Journal of Accounting and Economics (December): 223-250.

Fisher, I. E. 2004. On the structure of financial accounting standards to support digital representation, storage, and retrieval. Journal of Emerging Technologies in Accounting (1): 23-40.

Fisher, I. E. 2007. A prototype system for temporal reconstruction of financial accounting standards. International Journal of Accounting Information Systems 8(3): 139-164.

Fisher, I. E. and M. R. Garnsey. 2006. The semantics of change as revealed through an examination of financial accounting standards amendments. Journal of Emerging Technologies in Accounting (3): 41-59.

Fitzpatrick, M. and F. Frank. 2009. IFRS for SMEs: The next standard for U.S. private companies? Journal of Accountancy (December): 50-55.

Fjeld, E. I. 1936. Balance-sheet form and classification in corporate reports. The Accounting Review (September): 211-229. (JSTOR link).

Fjeld, E. I. 1936. Classification and terminology of individual balance-sheet items. The Accounting Review (December): 330-345. (JSTOR link).

Flesher, D. L. 1977. Advertising effectiveness and accounting policy: A comment. The Accounting Review (January): 261-263. (JSTOR link).

Flesher, D. L. and J. Soroosh. 1983. Controllers say FAS 33 is not very useful. Management Accounting (January): 50-53.

Flesher, D. L. and T. K. Flesher. 1986. Ivar Kreuger's contribution to U.S. financial reporting. The Accounting Review (July): 421-434. (JSTOR link).

Flesher, D. L., M. Hoskins and J. H. Thompson. 2002. SOP mandates capitalization of advertising costs. Management Accounting Quarterly (Summer): 1-7.

Floyd, R. L. 1923. "Payment of dividends before restoring impaired capital". Journal of Accountancy (August): 151-153.

Floyd, R. L. and C. F. Schlatter. 1923. "Payment of dividends before restoring impaired capital". Journal of Accountancy (May): 390-393.

Fogarty, T. J. and J. Grant. 1995. Impact of the actuarial profession on financial reporting. Accounting Horizons (September): 23-33.

Fogelberg, G. 1971. Interim income determination: An examination of the effects of alternative measurement techniques. Journal of Accounting Research (Autumn): 215-235. (JSTOR link).

Folsom, M. B. 1930. The thirteen-month calendar. Harvard Business Review (January): 218-226.

Foreman, T. L. 1962. Deferred credit to income on the balance sheet. N.A.A. Bulletin (June): 84.

Foran, M. F. 1977. An experimental study of the effects of participation, authoritarianism and feedback on cognitive dissonance in a standard setting situation: A reply. The Accounting Review (July): 762-764. (JSTOR link).

Foran, M. F. and A. F. McGann. 1973. The annual report. Management Accounting (November): 48-51. (Criticized from the perspective of behavioral theory).

Foran, M. F. and D. T. DeCoster. 1974. An experimental study of the effects of participation, authoritarianism, and feedback on cognitive dissonance in a standard setting situation. The Accounting Review (October): 751-763. (JSTOR link).

Ford, A. 1969. Should cost be assigned to conversion value? The Accounting Review (October): 818-822. (JSTOR link).

Forster, G. J. 1971. A.R.S. No. 11: Historical cost without perspective. Abacus 7(1): 73-84.

Forsyth, T. B. and M. T. Dugan. 2006. Inconsistencies in U.S. GAAP: Accounting for executory contracts. Issues In Accounting Education (August): 291-295.

Fortunato, F. A. 1972. The quest for fairness in accounting. Management Accounting (January): 15-18.

Foster, G. 1977. Quarterly accounting data: Time-series properties and predictive-ability results. The Accounting Review (January): 1-21. (JSTOR link).

Foster, T. W. III and D. Vickrey. 1978. The incremental information content of the 10-K. The Accounting Review (October): 921-934. (JSTOR link).

Foster, T. W. III, P. R. Koogler and D. Vickrey. 1991. Valuation of executive stock options and the FASB proposal. The Accounting Review (July): 595-610. (JSTOR link).

Foster, T. W. III, P. R. Koogler and D. Vickrey. 1993. Valuation of executive stock options and the FASB proposal: An extension. The Accounting Review (January): 184-189. (JSTOR link).

Fraedrich, K. E. 1974. Inflation and financial reporting. Management Accounting (April): 18-22.

Francalanza, C. A. 1997. Accounting education and change in financial accounting. Journal of Accounting Education 15(1): 109-122.

Francia, A. J. and R. H. Strawser. 1971. Perceptions of financial reporting practices by accounting educators: An empirical study. The Accounting Review (April): 380-384. (JSTOR link).

Francis, J. 2001. Discussion of empirical research on accounting choice. Journal of Accounting and Economics (September): 309-319.

Francis, J. and K. Schipper. 1999. Have financial statements lost their relevance? Journal of Accounting Research (Autumn): 319-352. (JSTOR link).

Francis, J., J. D. Hanna and L. Vincent. 1996. Causes and effects of discretionary asset write-offs. Journal of Accounting Research (Studies on Recognition, Measurement, and Disclosure Issues in Accounting, 1996): 117-134. (JSTOR link).

Frank, H. A. 1912. Partnership and partnership relations. Journal of Accountancy (December): 466-477.

Frank, W. G. and J. J. Weygandt. 1970. Convertible debt and earnings per share: Pragmatism vs. good theory. The Accounting Review (April): 280-289. (JSTOR link).

Frank, W. G. and J. J. Weygandt. 1971. The APB, yield indices, and predictive ability: A reply. The Accounting Review (April): 338-341. (JSTOR link).

Frankel, R. and L. Litov. 2009. Earnings persistence. Journal of Accounting and Economics (March): 182-190.

Frankfurter, G. and B. Horwitz. 1972. The effects of Accounting Principles Board Opinion No. 15 on earnings per share: A simulation study. The Accounting Review (April): 245-259. (JSTOR link).

Franklin, W. H. 1944. "Men were deceivers ever". N.A.C.A. Bulletin (September 15): 54-60. (According to Franklin, accounting terminology confuses and misleads the public. For example, fixed asset and inventory valuations on the balanced sheet are not valuations and should be labeled as "costs deferred to future operations". Note the confusion is related to the fact that the balance sheet is based on the accountant's concept of book value, while many who view accounting statements may believe that asset valuation is related to market value).

Franklin, W. H. 1946. "There's no accounting for profits". N.A.C.A. Bulletin (October 1): 207-214.

Fraser, E. 1923. To obtain sinking-fund payments from compound-interest tables. Journal of Accountancy (May): 321-334.

Fraser, J. A. 1912. Disposition of interest on mortgage. Journal of Accountancy (November): 426-427. 

Fredrikson, E. B. 1968. On the measurement of foreign income. Journal of Accounting Research (Autumn): 208-221. (JSTOR link).

Freeman, H. C. 1921. Some considerations involved in the valuation of goodwill. Journal of Accountancy (October): 247-264.

Freeman, R. J. 1976. Revenue recognition and disclosure on long-term contracts. Management Accounting (January): 43-44, 52.

Freeman, R. N. 1981. The disclosure of replacement cost accounting data and its effect on transaction volumes: A comment. The Accounting Review (January): 177-180. (JSTOR link).

Fremgen, J. M. 1962. Variable costing for external reporting - A reconsideration. The Accounting Review (January): 76-81. (JSTOR link).

Fried, D. and A. Schiff. 1981. CPA switches and associated market reactions. The Accounting Review (April): 326-341. (JSTOR link).

Fried, D. and J. Livnat. 1981. Interim statements: An analytical examination of alternative accounting techniques. The Accounting Review (July): 493-509. (JSTOR link).

Fried, D. and J. Livnat. 1985. Alternative interim reporting techniques within a dynamic framework: A reply. The Accounting Review (April): 295-297. (JSTOR link).

Fried, D., M. Schiff and A. C. Sondhi. 1989. Impairments and writeoffs of long-lived assets. Management Accounting (August): 48-50.

Friedman, L. A. 1978. An exit-price income statement. The Accounting Review (January): 18-30. (JSTOR link).

Friedman, L. A. 1978. Exit-price liabilities: An analysis of the alternatives. The Accounting Review (October): 895-909. (JSTOR link).

Frisber, I. N. 1930. Problems in presenting the financial condition of an endowed college or university. The Accounting Review (September): 215-221. (JSTOR link).

Frischmann, P. J., P. D. Kimmel and T. D. Warfield. 1999. Innovation in preferred stock: Current developments and implications for financial reporting. Accounting Horizons (September): 201-218.

Frishkoff, P. 1970. Some recent trends in accounting changes. Journal of Accounting Research (Spring): 141-144. (JSTOR link).

Frost, C. A. 1997. Disclosure policy choices of UK firms receiving modified audit reports. Journal of Accounting and Economics (July): 163-187.

Frost, C. A. and V. L. Bernard. 1989. The role of debt covenants in assessing the economic consequences of limiting capitalization of exploration costs. The Accounting Review (October): 788-808. (JSTOR link).

Frost, C. A. and W. R. Kinney, Jr. 1996. Disclosure choices of foreign registrants in the United States. Journal of Accounting Research (Spring): 67-84. (JSTOR link).

Frownfelter-Lohrke, C. 1998. The effects of differing information presentations of general purpose financial statements on users' decisions. Journal of Information Systems (Fall): 99-107.

Fryxell, C. A. 1930. Should appreciation be brought into the accounts? The Accounting Review (June): 157-158. (JSTOR link).

Fukui, Y. 2008. Value relevance study-relevant for what?- and beyond: Changing equity premium and empirical research. Accounting Horizons (December): 439-440.

Fulbier, R. U., J. Hitz and T. Sellhorn. 2009. Relevance of academic research and researchers' role in the IASB's financial reporting standard setting. Abacus 45(4): 455-492.

Fuller, R. L. and F. K. Kleen, Jr. 1959. Why and how we develop product income statements. N.A.A. Bulletin (November): 5-12.

Furlong, W. L. 1968. How to eliminate the "plugging" of net worth for translated foreign currency financial statements. Management Accounting (April): 39-45.

Gaa, C. J. 1944. Standards for income determination. The Accounting Review (July): 270-274. (JSTOR link).

Gaa, J. C. 1986. User primacy in corporate financial reporting: A social contract approach. The Accounting Review (July): 435-454. (JSTOR link).

Gaa, J. C. 1988. Methodological Foundations of Standard Setting for Corporate Financial Reporting. Studies in Accounting Research (28). American Accounting Association.

Gaertner, J. F. 1979. Proposed alternatives for accounting for business combinations: A behavioural study. Abacus 15(1): 35-47.

Gaffney, D. J. and M. H. Smith. 1998. The shrinking influence of Thor Power Tool Co. Management Accounting (October): 32, 34-36. (Related to the Supreme Court ruling involving excess inventory write-downs).

Gagnon, J. 1967. Purchase versus pooling of interests: The search for a predictor. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 187-204. (JSTOR link).

Gagnon, J. 1971. The purchase-pooling choice: Some empirical evidence. Journal of Accounting Research (Spring): 52-72. (JSTOR link).

Gal, G. 2008. Query issues in continuous reporting systems. Journal of Emerging Technologies in Accounting (5): 81-97.

Galloway, C. J. 1981. Disclosure of GAAP data of life insurance companies. Management Accounting (January): 27-31.

Gamble, G. O. and J. J. Cramer Jr. 1992. The role of present value in the measurement and recording of nonmonetary financial assets and liabilities: An examination. Accounting Horizons (December): 32-41.

Gamble, G. O., K. Hsu, D. Kite and R. R. Radtke. 1995. Environmental disclosures in annual reports and 10Ks: An examination. Accounting Horizons (September): 34-54.

Gans, M. S. 1974. Discussion of problems of implementing the Trueblood objectives report. Journal of Accounting Research (Studies on Financial Accounting Objectives): 46-47. (JSTOR link).

Garbinski, F. 2006. When SOX meets lean. Strategic Finance (December): 26-33.

Garnsey, M. R. 2006. Automatic classification of financial accounting concepts. Journal of Emerging Technologies in Accounting (3): 21-39.

Garnsey, M. R. and I. E. Fisher. 2008. Appearance of new terms in accounting language: A preliminary examination of accounting pronouncements and financial statements. Journal of Emerging Technologies in Accounting (5): 17-36.

Garsombke, H. P. 1978. Government-determined accounting rules: An example. Abacus 14(2): 112-121.

Gather, J. F. 1951. Procedures for prompt financial statements. N.A.C.A. Bulletin (February): 704-709.

Gaumnitz, B. R. and J. E. Thompson. 1987. Establishing the common stock equivalence of convertible bonds. The Accounting Review (July): 601-622. (JSTOR link).

Gause, E. C. 1918. Relation between interest and manufacturing costs. Journal of Accountancy (March): 187-190.

Gay, E. F. 1913. Uniform accounting systems. Journal of Accountancy (October): 268-279.

Gebhardt, G. and G. Dean. 2008. Commentary on Siena open forum: Conceptual framework. Abacus 44(2): 217-224.

Geiger, H. D. 1964. Financial statements of the grain and flour merchants. N.A.A. Bulletin (June): 55-61.

Geiger, M. A. and P. L. Taylor III. 2003. CEO and CFO certifications of financial information. Accounting Horizons (December): 357-368.

Georgiou, G. 2004. Corporate lobbying on accounting standards: Methods, timing and perceived effectiveness. Abacus 40(2): 219-237.

Georgiou, G. 2005. Investigating corporate management lobbying in the U.K. accounting standard-setting process: A multi-issue/multi-period approach. Abacus 41(3): 323-347.

Gerboth, D. L. 1987. The accounting game. Accounting Horizons (December): 96-99.

Gerboth, D. L. 1987. The conceptual framework: Not definitions, but professional values. Accounting Horizons (September): 1-8.

Gessner, E. J. 1931. Consolidation accounting. N.A.C.A. Bulletin (April 15): 1281-1293.

Ghicas, D. C. 1990. Determinants of actuarial cost method changes for pension accounting and funding. The Accounting Review (April): 384-405. (JSTOR link).

Ghosh, D. and L. Olsen. 2009. Environmental uncertainty and managers’ use of discretionary accruals. Accounting, Organizations and Society 34(2): 188-205.

Gibbins, M. 1977. Classificatory smoothing of income with extraordinary items: Research implications. The Accounting Review (April): 516-524. (JSTOR link).

Gibbins, M. and R. J. Willett. 1997. New light on accrual, aggregation and allocation, using an axiomatic analysis of accounting numbers' fundamental and statistical character. Abacus 33(2): 137-167.

Gibbins, M., A. Richardson and J. Waterhouse. 1990. The management of corporate financial disclosure: Opportunism, ritualism, policies, and processes. Journal of Accounting Research (Spring): 121-143. (JSTOR link).

Gibbs, T. E. and L. J. McKell. 1977. Computing the implicit interest rate under SFAS No. 13. The Accounting Review (October): 925-929. (JSTOR link).

Gibson, R. W. and J. R. Francis. 1975. Accounting for goodwill - A study in permissiveness. Abacus 11(2): 167-171.

Gigler, F. and T. Hemmer. 1998. On the frequency, quality, and informational role of mandatory financial reports. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 117-147. (JSTOR link).

Gigler, F. B. and T. Hemmer. 2001. Conservatism, optimal disclosure policy, and the timeliness of financial reports. The Accounting Review (October): 471-493. (JSTOR link).

Gilles, L. H. Jr. 1963. Statutory depletion - Subsidy in disguise? The Accounting Review (October): 776-784. (JSTOR link).

Gillett, J. B. 1978. A funded reserve for major removals. Management Accounting (March): 30-34.

Gintschel, A. and S. Markov. 2004. The effectiveness of Regulation FD. Journal of Accounting and Economics (September): 293-314.

Giroux, G., S. Grossman and S. Kratchman. 1981. What FAS No. 33 does to bank financial statements.  Management Accounting (January): 42-47.

Givoly, D. and C. Hayn. 2000. The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative? Journal of Accounting and Economics (June): 287-320.

Givoly, D. and D. Palmon. 1981. Classification of convertible debt as common stock equivalents: Some empirical evidence on the effects of APB Opinion 15. Journal of Accounting Research (Autumn): 530-543. (JSTOR link).

Givoly, D. and D. Palmon. 1982. Timeliness of annual earnings announcements: Some empirical evidence. The Accounting Review (July): 486-508. (JSTOR link).

Givoly, D., C. Hayn and J. D'Souza. 1999. Measurement errors and information content of segment reporting. Review of Accounting Studies 4(1): 15-43.

Glazer, A. S. and H. R. Jaenicke. 1991. The conceptual framework, museum collections, and user-oriented financial statements. Accounting Horizons (December):28-43.

Glazer, A. S. and H. R. Jaenicke. 2002. A pathology of the Independence Standards Board's conceptual framework project. Accounting Horizons (December): 329-352.

Glover, J. C., Y. Ijiri, C. B. Levine and P. J. Liang. 2005. Separating facts from forecasts in financial statements. Accounting Horizons (December): 267-282.

Godwin, N. H., K. G. Key and R. S. Sawyer. 2000. Financial accounting choice and earnings management. Journal of Accounting Education 18(4): 369-376.

Goeltz, R. K. 1991. International accounting harmonization: The impossible (and unnecessary?) dream. Accounting Horizons (March): 85-88.

Goetz, B. E. and J. G. Birnberg. 1976. A comment on the Trueblood report. Management Accounting (April): 18-20.

Goldberg, L. 1951. The funds statement reconsidered. The Accounting Review (October): 485-491. (JSTOR link).

Goldberg, L. 1965. A note on current assets. Abacus 1(1): 31-45.

Goldberg, S. R., C. A. Tritshler and J. H. Godwin. 1995. Financial reporting for foreign exchange derivatives. Accounting Horizons (June): 1-16.

Gomberg, M. and A. Farber. 1964. The balance sheet of the future. The Accounting Review (July): 615-617. (JSTOR link).

Gonedes, N. J. 1969. The significance of selected accounting procedures: A statistical test. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 90-113. (JSTOR link).

Gonedes, N. J. 1982. Discussion of corporate financial reporting: A methodological review of empirical research. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 235-238. (JSTOR link).

Gonedes, N. J. 1988. Analysis of Financial Statements: Financial Accounting and the Capital Market. Studies in Accounting Research (30). American Accounting Association.

Gonedes, N. J. and K. D. Larson. 1971. A look at "A comment on 'Business combinations: An exchange ratio determination model' ". The Accounting Review (July): 572-573. (JSTOR link).

Goodloe, J. S. M. 1915. The accountant's report from the standpoint of the several parties at interest. Journal of Accountancy (August): 91-103.

Goodwin, J., K. Ahmed and R. Heaney. 2009. Corporate governance and the prediction of the impact of AIFRS adoption. Abacus 45(1): 124-145.

Gordon, M. J. 1966. Discussion of the effect of alternative accounting rules for nonsubsidiary investments. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 220-223. (JSTOR link).

Gorton, D. E. 1991. The SEC decision not to support SFAS 19: A case study of the effect of lobbying on standard setting. Accounting Horizons (March): 29-41.

Gosman, M. L. 1973. Characteristics of firms making accounting changes. The Accounting Review (January): 1-11. (JSTOR link).

Gosman, M. L. 1974. Firms making accounting changes: A reply. The Accounting Review (January): 112-117. (JSTOR link).

Gosman, M. L. and P. E. Meyer. 1992. SFAS 94's effect on liquidity disclosure. Accounting Horizons (March): 88-100.

Gottlieb, S., R. Meulmeester and M. Bohlin. 2009. Financial reporting for real estate. Journal of Accountancy (January): 50-55.

Gough, E. C. 1913. Interest a factor of costs? Journal of Accountancy (June): 473-477.

Gould, J. P. 1982. Discussion of the use of mathematical models in financial accounting. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 43-47. (JSTOR link).

Gourley, B. M. 1983. Projects to enrich the study of financial reporting. Journal of Accounting Education 1(2): 143-148.

Govindarajan, V. 1980. The objectives of financial statements: An empirical study of the use of cash flow and earnings by security analysts. Accounting, Organizations and Society 5(4): 383-392.

Gower, W. B. 1920. Unsold goods and the income account. Journal of Accountancy (March): 171-179.

Göx, R. F. and A. Wagenhofer. 2009. Optimal impairment rules. Journal of Accounting and Economics (October): 2-16.

Graber, P. J., T. W. Leland, J. R. McCoy, H. L. Newcomer, E. L. Kohler and H. C. Miller. 1947. Accounting principles underlying corporate financial statements. The Accounting Review (January): 101-107. (JSTOR link).

Grace, J. C. 1949. A controller's conception of a modern annual report. The Accounting Review (April):  171-178. (JSTOR link).

Graham, J. R., C. R. Harvey and S. Rajgopal. 2005. The economic implications of corporate financial reporting. Journal of Accounting and Economics (December): 3-73.

Graham, R. C., R. D. King and C. K. J. Morrill. 2003. Decision usefulness of alternative joint venture reporting methods. Accounting Horizons (June): 123-137.

Grambovas, C. A., B. Giner and D. Christodoulou. 2006. Earnings conservatism: Panel data evidence from the European Union and the United States. Abacus 42(3-4): 354-378.

Grande, V. B. 1976. Installment method of accounting. Management Accounting (January): 37-38.

Grant, E. B. and R. C. Witt. 1979. A look at leveraged leases under FAS no. 13. Management Accounting (February): 49-52. 

Grant, G. H and S. J. Conion. 2006. EDGAR extraction system: An automated approach to analyze employee stock option disclosures. Journal of Information Systems (Fall): 119-142.

Grau, F. C. 1975. Accounting for real estate joint ventures. Management Accounting (December): 47-50.

Graves, O. F., D. L. Flesher and R. E. Jordon. 1996. Pictures and the bottom line: The television epistemology of U. S. annual reports. Accounting, Organizations and Society 21(1): 57-88.

Gray, D. 1984. Corporate preferences for foreign currency accounting standards. Journal of Accounting Research (Autumn): 760-764. (JSTOR link).

Gray, R. P. 2003. Research note: Revisiting fair value accounting - Measuring commercial banks' liabilities. Abacus 39(2): 250-261.

Gray, R. P. and F. L. Clarke. 2004. A methodology for calculating the allowance for loan losses in commercial banks. Abacus 40(3): 321-341.

Gray, S. J. 1978. Segment reporting and the EEC multinationals. Journal of Accounting Research (Autumn): 242-253. (JSTOR link).

Gray, S. J. 1988. Towards a theory of cultural influence on the development of accounting systems internationally. Abacus 24(1): 1-15.

Gray, S. J. and L. H. Radebaugh. 1984. International segment disclosures by U.S. and U.K. multinational enterprises: A descriptive study. Journal of Accounting Research (Spring): 351-360. (JSTOR link).

Gray, W. S. III. 1973. Discussion of cognitive aspects of annual reports: Field independence/dependence. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 210-214. (JSTOR link).

Greeley, H. D. 1919. New modern illustrative bookkeeping. Journal of Accountancy (October): 315-316.

Greeley, H. D. and C. E. Freeman. 1916. Form of financial statement. Journal of Accountancy (April): 275-280.

Green, D. Jr. 1961. The direct method of preparing consolidated statements. The Accounting Review (January): 129-137. (JSTOR link).

Green, D. Jr. 1964. Towards a theory of interim reports. Journal of Accounting Research (Spring): 35-49. (JSTOR link).

Green, D. Jr. and J. Segall. 1966. The predictive power of first-quarter earnings reports: A replication. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 21-36. (JSTOR link).

Green, S. 2004. Manager's Guide to the Sarbanes-Oxley Act: Improving Internal Controls to Prevent Fraud. Wiley.

Greenspan, A. J. 1991. Burmese Caper. Thomas Horton and Daughters.

Greer, H. C. 1938. Application of accounting rules and standards to financial statements. The Accounting Review (December): 333-345. (JSTOR link).

Greer, H. C. 1943. Structural fundamentals of financial statements. The Accounting Review (July): 193-205. (JSTOR link).

Greer, H. C. 1938. To what extent can the practice of accounting be reduced to rules and standards. Journal of Accountancy (March): 213-223. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648. (JSTOR link).

Greer, H. C. 1955. Let's have the story - Quick! N.A.C.A. Bulletin (December): 492-508.

Grey, A. 1952. A "one economy" concept of financial accounting and reporting. The Accounting Review (January): 119-123. (JSTOR link).

Griffin, P. A. 1977. The time-series behavior of quarterly earnings: Preliminary evidence. Journal of Accounting Research (Spring): 71-83. (JSTOR link).

Griffin, P. A. 1982. Foreign exchange gains and losses: Impact on reported earnings. Abacus 18(1): 50-69.

Griffin, P. A. 1983. Management's preferences for FASB Statement No. 52: Predictive ability results. Abacus 19(2): 130-139.

Griffin, P. A. 1998. Further evidence on the economic effects of changes in loan loss provisions on bank stock returns. Abacus 34(2): 188-203.

Grimlund, R. A. 1985. A proposal for implementing the FASB's "reasonably possible" disclosure provision for product warranty liabilities. Journal of Accounting Research (Autumn): 575-594. (JSTOR link).

Grinnell, D. J. and C. T. Norgaard. 1972. Reporting changes in financial position. Management Accounting (September): 15-22.

Grinyer, J. R. and A. Russell. 1992. Goodwill - An example of puzzle-solving in accounting - A comment. Abacus 28(1): 107-112.

Griswold, E. H. 1916. Fundamentals of investment securities accounting. Journal of Accountancy (November): 338-342.

Grojer, J. 2001. Intangibles and accounting classifications: In search of a classification strategy. Accounting, Organizations and Society 26(7-8): 695-713.

Groomer, S. M. and J. W. Hill. 1993. The effects of SFAS No. 91 on S&Ls' loan transactions and their implications for accounting research. Accounting Horizons (June): 1-11.

Grove, H. D. and J. D. Bazley. 1997. Interest rate swaps. Journal of Accounting Education 15(4): 591-614.

Gu, F. and B. Lev. 2004. The information content of royalty income. Accounting Horizons (March): 1-12.

Guay, W. R. 2008. Conservative financial reporting, debt covenants, and the agency costs of debt. Journal of Accounting and Economics (August): 175-180.

Guay, W. R. and B. K. Sidhu. 2001. The usefulness of long-term accruals. Abacus 37(1): 110-131.

Guenther, D. A. and D. Young. 2000. The association between financial accounting measures and real economic activity: A multinational study. Journal of Accounting and Economics (February): 53-72. 

Gunderson, R. H. 1977. Capitalization of computer system costs. Management Accounting (January): 48-50.

Gunnarson, A. B. 1933. The outlook of uniform accounting under the National Industrial Recovery Act. N.A.C.A Bulletin (August 15): 1707-1715.

Gupta, P., C. Linthicum and T. G. Noland. 2007. The road to IFRS. Strategic Finance (September): 29-33. (Will U.S. companies be able to report under international financial reporting standards).

Gupta, S. 1995. Determinants of the choice between partial and comprehensive income tax allocation: The case of the domestic international sales corporation. The Accounting Review (July): 489-511. (JSTOR link).

Gushee, C. H. 1946. Bond discount or premium at refunding. The Accounting Review (January): 61-67. (JSTOR link).

Hackett, R. P. 1935. Consistency in prepaid expenses. The Accounting Review (June): 206-209. (JSTOR link).

Hafzalla, N. M. 2009. Managerial incentives for discretionary disclosure: Evidence from management leveraged buyouts. Review of Accounting Studies 14(4): 507-533.

Hagerman, R. L. 1975. A test of government regulation of accounting principles. The Accounting Review (October): 699-709. (JSTOR link).

Hagerman, R. L. 1978. The Metcalf report: Selling some assumptions. Management Accounting (January): 13-16.

Hagerman, R. L. and M. E. Zmijewski. 1979. Some economic determinants of accounting policy choice. Journal of Accounting and Economics (August): 141-161.

Hakansson, N. H. 1977. Interim disclosure and public forecasts: An economic analysis and a framework for choice. The Accounting Review (April): 396-426. (JSTOR link).

Hakansson, N. H. 1981. On the politics of accounting disclosure and measurement: An analysis of economic incentives. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 1-35. (JSTOR link).

Hakansson, N. H. 1981. [On the politics of accounting disclosure and measurement: An analysis of economic incentives]: A reply. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 48-49. (JSTOR link).

Hall, R. O. 1916. Back to single entry. Journal of Accountancy (September): 196-204.

Hallett, W. E. 1906. Some aspects of the bond problem. Journal of Accountancy (October): 442-449.

Halliwell, P. D. 1969. Basic principles of pension funding and APB opinion no. 8. Management Accounting (July): 15-19.

Hamblin, C. N. 1908. Sinking fund accounts. Journal of Accountancy (November): 58-59. 

Hamilton, B. P. Jr. 1968. Which information for stockholders? Management Accounting (December): 13-15.

Hamilton, J. W. 1990. Summary annual report. Management Accounting (January): 38-40.

Han, B. H., R. Jennings and J. Noel. 1992. Communication of nonearnings information at the financial statements release date. Journal of Accounting and Economics (March): 63-86.

Hand, J. R. M. 1993. Resolving LIFO uncertainty: A theoretical and empirical reexamination of 1974-75 LIFO adoptions and nonadoptions. Journal of Accounting Research (Spring): 21-49. (JSTOR link).

Hand, J. R. M. and T. R. Skantz. 1997. The economic determinants of accounting choices: The unique case of equity carve-outs under SAB 51. Journal of Accounting and Economics (15 December): 175-203.

Haniffa, R. M. and T. E. Cooke. 2002. Culture, corporate governance and disclosure in Malaysian corporations. Abacus 38(3): 317-349.

Hansen, B., G. Pownall and X. Wang. 2009. The robustness of the Sarbanes Oxley effect on the U.S. capital market. Review of Accounting Studies 14(2-3): 401-439.

Hanson, W. E. 1977. Big brother and the big eight. Management Accounting (April): 15-19.

Hardcastle, J. 1906. A problem in executor's accounts. Journal of Accountancy (August): 311-314.

Hardcastle, J. 1906. Single entry. Journal of Accountancy (July): 202-215.

Hardesty, M. 1962. The accountant can improve the company annual report. N.A.A. Bulletin (November): 37-38.

Harding, N. and J. Mckinnon. 1997. User involvement in the standard-setting process: A research note on the congruence of accountant and user perceptions of decision usefulness. Accounting, Organizations and Society 22(1): 55-67.

Haried, A. A. 1972. The semantic dimensions of financial statements. Journal of Accounting Research (Autumn): 376-391. (JSTOR link).

Haried, A. A. 1973. Measurement of meaning in financial reports. Journal of Accounting Research (Spring): 117-145. (JSTOR link).

Harper, R. M. Jr., W. G. Mister and J. R. Strawser. 1987. The impact of new pension disclosure rules on perceptions of debt. Journal of Accounting Research (Autumn): 327-330. (JSTOR link).

Harrington, E. S. 1970. Important issues being discussed by the Accounting Principles Board. Management Accounting (December): 9-14.

Harris, J. D. 1969. Consolidation by computer. Management Accounting (June): 56-57.

Harris, J. M. 1962. How we develop product-line profit. N.A.A. Bulletin (September): 55-60.

Harris, M. S. 1998. The association between competition and managers' business segment reporting decisions. Journal of Accounting Research (Spring): 111-128. (JSTOR link).

Harris, T. S. 2009. Discussion of "The robustness of the Sarbanes Oxley effect on the U.S. capital market". Review of Accounting Studies 14(2-3): 440-452.

Hartgraves, A. L. and G. J. Benston. 2002. The evolving accounting standards for special purpose entities and consolidations. Accounting Horizons (September): 245-258.

Hartley, J. N. 1966. Problems of consistency in foreign accounting. Management Accounting (November): 55-59.

Harvard Business Review. 1929. Case studies in business: Revenue determination in the case of instalment sales. Harvard Business Review (July): 473-482.

Harvey, D. W., J. G. Rhode and K. A. Merchant. 1979. Accounting aggregation: User preferences and decision making. Accounting, Organizations and Society 4(3): 187-210.

Harwell, J. L., W. S. Nichols, III and S. D. Steffler. 1974. Recent developments in the presentation of earnings per share. The Accounting Review (October): 852-853. (JSTOR link).

Hasenack, W. 1933. Depression balance sheets and present day values. The Accounting Review (September): 239-242. (JSTOR link).

Hassell, J. M. and K. L. Philipich. 2008. Introduction to and overview of SFAS No. 158: A visual presentation. Journal of Accounting Education 26(1): 30-33.

Hassler, E. C. and D. Buckmaster. 1975. Implications of "Volatility in quarterly accounting data": A comment. The Accounting Review (January): 127-129. (JSTOR link).

Hatfield, H. R. 1913. Capitalization. Journal of Accountancy (July): 86-87.

Hatfield, H. R. 1934. Operating deficit and paid-in surplus. The Accounting Review (September): 237-241. (JSTOR link).

Hatfield, H. R. and J. R. Wildman. 1930. Should appreciation be brought into the accounts? The Accounting Review (March): 28-34. (JSTOR link).

Haun, R. D. 1933. Two present-day problems of general financial accounting. The Accounting Review (June): 117-118. (JSTOR link).

Havener, P. 1917. Analysis of financial statements. Journal of Accountancy (May): 349-363.

Haverty, J. L. 2007. China Eastern Airlines: People's Republic of China accounting standards, international financial reporting standards, or U.S. generally accepted accounting principles? Issues In Accounting Education (November): 685-708.

Haw, I. and S. Lustgarten. 1988. Evidence on income measurement properties of ASR No. 190 and SFAS No. 33 data. Journal of Accounting Research (Autumn): 331-352. (JSTOR link).

Hawkins, L. G. 1920. Appraisals and their relation to accounts. Journal of Accountancy (March): 206-209.

Hay, R. D. 1955. Management thinking concerning corporate annual reports. The Accounting Review (July): 444-450. (JSTOR link).

Healy, P. M. 2003. Discussion of privacy in e-commerce: Development of reporting standards, disclosure, and assurance services in an unregulated market. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 311-315. (JSTOR link).

Healy, P. M., S. C. Myers and C. D. Howe. 2002. R&D accounting and the tradeoff between relevance and objectivity. Journal of Accounting Research (June): 677-710. (JSTOR link).

Heamon, J. W. 1973. Deferring mortgage origination expenses. Management Accounting (May): 43-44, 47.

Heath, L. C. 1987. Accounting communication, and the Pygmalion syndrome. Accounting Horizons (March): 1-8.

Heath, L. C. 1987. Accounting: How to meet the challenges of relevance and regulations. Accounting Horizons (June): 79-82.

Heckert, J. B., W. S. Krebs, R. E. Taylor, A. C. Littleton, W. A. Paton, G. H. Newlove, C. Rufus Rorem, D. J. Hornberger and E. A. Saliers. 1930. Comments on the definition of earned surplus. The Accounting Review (June): 168-174. (JSTOR link).

Heflin, F. and C. Hsu. 2008. The impact of the SEC's regulation of non-GAAP disclosures. Journal of Accounting and Economics (December): 349-365.

Heflin, F., K. R. Subramanyam and Y. Zhang. 2003. Regulation FD and the financial information environment: Early evidence. The Accounting Review (January): 1-37. (JSTOR link).

Hegarty, J. 1997. Accounting for the global economy: Is national regulation doomed to disappear? Accounting Horizons (December): 75-90.

Heilman, E. A. 1929. Realized income. The Accounting Review (June): 80-87. (JSTOR link).

Heintz, J. A. 1973. Price-level restated financial statements and investment decision making. The Accounting Review (October): 679-689. (JSTOR link).

Helan, J. B. and J. B. Thies. 1989. Consolidation of finance subsidiaries: $230 billion in off-balance sheet financing comes home to roost. Accounting Horizons (March): 1-9.

Henderson, S. and G. Peirson. 1980. A note on the current cash equivalent of liabilities. Abacus 16(1): 61-66.

Henderson, S. and G. Peirson. 1984. A note on accounting and executory contracts. Abacus 20(1): 96-98.

Henderson, S. and J. Goodwin. 1992. The case against asset revaluations. Abacus 28(1): 75-87.

Hendrickson, H. S. 1968. Some comments on "Dirty Pooling". The Accounting Review (April): 363-366. (JSTOR link).

Hennessee, P. A. and J. W. Giese. 1978. Accounting for leveraged ESOPS: Employee benefit or financing tool? Management Accounting (June): 44-49.

Henry, E. 2009. Early adoption of SFAS No. 159: Lessons from games (almost) played. Accounting Horizons (June): 181-199.

Henry, E. 2009. The European-U.S. "GAAP Gap": IFRS to U.S. GAAP form 20-F reconciliations. Accounting Horizons (June): 121-150.

Henry, E., S. W. Lin and Y. Yang. 2007. Weak signal: Evidence of IFRS and U.S. GAAP convergence from Nokia's 20-F reconciliations. Issues In Accounting Education (November): 709-720.

Hensley, R. D. 1974. Border zone limits for materiality. Management Accounting (June): 15-17.

Hermanson, D. R., D. M. Ivancevich and S. H. Ivancevich. 2008. Tone at the top: Insights from section 404. Strategic Finance (November): 38-45. (Section 404 is the Sarbanes-Oxley requirement for an auditor to express an opinion on its client's internal control over financial reporting).

Herrmann, D. and W. B. Thomas. 1997. Reporting disaggregated information: A critique based on Concepts Statement No. 2. Accounting Horizons (September): 35-44.

Herrmann, D. and W. B. Thomas. 2000. An analysis of segment disclosures under SFAS No. 131 and SFAS No. 14. Accounting Horizons (September): 287-302.

Herz, R. H. 2003. A year of challenge and change for the FASB. Accounting Horizons (September): 247-255.

Herz, R. H., T. E. Iannaconi, L. A. Maines, K. Palepu, S. G. Ryan, K. Schipper, C. M. Schrand, D. J. Skinner and L. Vincent. 2001. AAA Financial Accounting Standards Committee. Equity valuation models and measuring goodwill impairment. Accounting Horizons (June): 161-170.

Heuser, F. L. 1969. Financial statement analysis for management. Management Accounting (February): 23-28.

Heuser, F. L. 1969. The question of uniform accounting standards. Management Accounting (July): 20-23.

Heyer, R. W. 1959. Basics of effective reporting. N.A.A. Bulletin (September): 60.

Higgins, T. G. 1964. The need to narrow areas of inconsistency. New York Certified Public Accountant (February): 94-98. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648. (JSTOR link).

Hill, D. J. and G. L. Rutherford. 1976. Computerized financial data reporting system. Management Accounting (July): 57-60.

Hill, J. W. and R. W. Ingram. 1989. Selection of GAAP or RAP in the savings and loan industry. The Accounting Review (October): 667-679. (JSTOR link).

Hill, R. S. and J. V. Weber. 1987. Commentary: Current developments. Accounting Horizons (March): 83-86.

Hill, R. S. and J. V. Weber. 1987. Current developments. Accounting Horizons (December): 100-104.

Hill, R. S. and J. V. Weber. 1987. Current developments. Accounting Horizons (June): 75-78.

Hill, R. S. and J. V. Weber. 1987. Current developments. Accounting Horizons (September): 97-103.

Hillegeist, S. A. 1999. Financial reporting and auditing under alternative damage apportionment rules. The Accounting Review (July): 347-369. (JSTOR link).

Hilton W. M. 1966. Analyzing reporting systems. Management Accounting (January): 59-61.

Himmelblau, D. 1927. The refinancing balance sheet. The Accounting Review (December): 339-347. (JSTOR link).

Hirshleifer, D. and S. H. Teoh. 2003. Limited attention, information disclosure, and financial reporting. Journal of Accounting and Economics (December): 337-386.

Hirst, D. E., H. Ashbaugh, E. Bartov, A. L. Beatty, C. A. Botosan, P. Davis-Friday, P. M. Fairfield, P. E. Hopkins, R. Mallett, R. Uhl and M. Venkatachalam. 2004. AAA Financial Accounting Standards Committee: Response to FASB exposure draft: Accounting changes and error corrections. Accounting Horizons (December): 255-261.

Hirst, D. E., H. Ashbaugh, E. Bartov, A. L. Beatty, C. A. Botosan, P. Davis-Friday, P. M. Fairfield, P. E. Hopkins, R. Mallett, R. Uhl and M. Venkatachalam. 2005. AAA Financial Accounting Standards Committee: Response to the FASB's exposure draft on share-based payment: An amendment of FASB statements No. 123 and No. 95. Accounting Horizons (June): 101-114.

Hirst, M. 1983. The controllability of financial outcomes. Abacus 19(1): 29-38.

Hobbs, J. B. and D. R. Bainbridge. 1982. Nonmonetary exchange transactions: Clarification of APB Opinion No. 29. The Accounting Review (January): 171-175. (JSTOR link).

Hodge, F., P. E. Hopkins and J. Pratt. 2006. Management reporting incentives and classification credibility: The effects of reporting discretion and reputation. Accounting, Organizations and Society 31(7): 623-634.

Hodge, F. D. 2003. Investors' perceptions of earnings quality, auditor independence, and the usefulness of audited financial information. Accounting Horizons (Supplement): 37-48. (Based on 414 responses to a three page, 102 question survey).

Hodges, B. W. 1922. Trial-balance information. Journal of Accountancy (July): 34-36.

Hodowanitz, J. and S. A. Solieri. 2005. Guarding the guardians. Strategic Finance (August): 46-53. (Controversy related to the Public Company Accounting Oversight Board created by Sarbanes-Oxley).

Hoffman, E. R. 1953. Looking forward to a faster annual closing. N.A.C.A. Bulletin (October): 236-245.

Hoffman, M. J. R. and K. S. McKenzie. 2009. Speed bump or barricade? LIFO conformity and the road to IFRS. Strategic Finance (July): 34-39.

Hofstedt, T. R. and G. D. Hughes. 1977. An experimental study of the judgment element in disclosure decisions. The Accounting Review (April): 379-395. (JSTOR link).

Hofstedt, T. R. and R. R. West. 1971. The APB, yield indices, and predictive ability. The Accounting Review (April): 329-337. (JSTOR link).

Hogler, R. L., H. G. Hunt III and P. A. Wilson. 1996. Accounting standards, health care, and retired American workers: An institutional critique. Accounting, Organizations and Society 21(5): 423-439.

Holder, W. W. 1992. A report on the AAA Financial reporting research conference. Accounting Horizons (June): 59-60.

Holder-Webb, L. M. and M. S. Wilkins. 2000. The incremental information content of SAS No. 59 going-concern opinions. Journal of Accounting Research (Spring): 209-219. (JSTOR link).

Hole, R. C. and M. A. Alkier. 1974. German financial statements. Management Accounting (July): 28-34.

Holley, C. L., E. C. Spede and M. C. Chester, Jr. 1987. The push-down accounting controversy. Management Accounting (January): 39-42.

Holt, W. L. 1971. A short analysis of depreciation. Management Accounting (February): 21-22.

Holthausen, R. W. 1981. Evidence on the effect of bond covenants and management compensation contracts on the choice of accounting techniques: The case of the depreciation switch-back.  Journal of Accounting and Economics (March): 73-109.

Holthausen, R. W. 1990. Accounting method choice : Opportunistic behavior, efficient contracting, and information perspectives. Journal of Accounting and Economics (January): 207-218.

Holthausen, R. W. 1994. Discussion of estimation and market valuation of environmental liabilities relating to superfund sites. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 211-219. (JSTOR link).

Holthausen, R. W. 2003. Testing the relative power of accounting standards versus incentives and other institutional features to influence the outcome of financial reporting in an international setting. Journal of Accounting and Economics (December): 271-283.

Holthausen, R. W. and R. L. Watts. 2001. The relevance of the value-relevance literature for financial accounting standard setting. Journal of Accounting and Economics (September): 3-75.

Holthausen, R. W., D. F. Larcker and R. G. Sloan. 1995. Annual bonus schemes and the manipulation of earnings. Journal of Accounting and Economics (February): 29-74.

Holton, T. L. 1966. Discussion of the predictive power of first-quarter earnings reports: A replication. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 37-39. (JSTOR link).

Holtzman, M. P., R. Fonfeder and J. K. Yun. 2003. Goodbye "pro forma earnings. Strategic Finance (November): 33-35. (SEC rules).

Holzer, H. P. 1959. Corporate financial reporting in West-Germany. The Accounting Review (July): 399-402. (JSTOR link).

Homburger, R. H. 1949. Forfeited capital stock subscriptions. The Accounting Review (April):  199-202. (JSTOR link).

Homburger, R. H. and W. C. Dent. 1969. Management accounting concepts and the principles dilemma. Management Accounting (April): 14-15.

Hooks, K. L. and J. E. Moon. 1993. A classification scheme to examine management discussion and analysis compliance. Accounting Horizons (June): 41-59.

Hope, O. 2003. Disclosure practices, enforcement of accounting standards, and analysts' forecast accuracy: An international study. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 235-272. (JSTOR link). 

Hopkins, P. E., C. A Botosan, M. T Bradshaw, C. M Callahan, et al. 2008. Response to the SEC Release, "Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards without Reconciliation to U.S. GAAP File No. S7-13-07". Accounting Horizons (June): 223-240.

Hopkins, P. E., C. A. Botosan, M. T. Bradshaw, C. M. Callahan, J. Ciesielski, D. B. Farber, M. Kohlbeck, L. Hodder, R. J. Laux, T. L. Stober, P. C. Stocken and T. L. Yohn. 2009. Response to the FASB's preliminary views on financial instruments with the characteristics of equity. Accounting Horizons (March): 85-100.

Hopper, P. and J. Page. 1979. Better financial statements for corporate valuation. Management Accounting (September): 52-57.

Hopwood, W. S. and J. C. McKeown. 1985. The incremental informational content of interim expenses over interim sales. Journal of Accounting Research (Spring): 161-174. (JSTOR link).

Hopwood, W. S. and J. C. McKeown. 1986. Univariate Time-Series Analysis of Quarterly Earnings: Some Unresolved Issues. Studies in Accounting Research (25). American Accounting Association.

Hopwood, W. S. and P. Newbold. 1985. Alternative interim reporting techniques within a dynamic framework: Comments and extensions. The Accounting Review (April): 289-294. (JSTOR link).

Hopwood, W. S., J. C. McKeown and P. Newbold. 1981. Power transformations in time-series models of quarterly earnings per share. The Accounting Review (October): 927-933. (JSTOR link).

Hopwood, W. S., J. C. Mckeown and P. Newbold. 1982. The additional information content of quarterly earnings reports: Intertemporal disaggregation. Journal of Accounting Research (Part I, Autumn): 343-349. (JSTOR link).

Hord, W. H. 1940. Bond discount and debt expense in terms of consistent accounting. The Accounting Review (June): 211-218 . (JSTOR link).

Horn, J. E. 1928. Co-ordinating the factory and general accounting to insure prompt monthly closing. N.A.C.A. Bulletin (February 1): 593-616.

Hornberger, D. J. 1929. Accounting for no-par stock issues. The Accounting Review (December): 213-217. (JSTOR link).

Hornberger, D. J. 1933. Accounting for no-par stocks during the depression. The Accounting Review (March): 58-61. (JSTOR link).

Horngren, C. T. 1957. Disclosure: 1957. The Accounting Review (October): 598-604. (JSTOR link).

Horngren, C. T. 1957. Stock dividends and the entity theory. The Accounting Review (July): 379-385. (JSTOR link).

Horngren, C. T. 1958. Disclosure: What next?. The Accounting Review (January): 84-92. (JSTOR link).

Horngren, C. T. and G. H. Sorter. 1961. "Direct" costing for external reporting. The Accounting Review (January): 84-93. (JSTOR link).

Horschler, P. J. 1960. Eliminate pennies - Save dollars. N.A.A. Bulletin (January): 57-61.

Horwitz, B. N. and R. Kolodny. 1980. [Discussion of the economic effects of involuntary uniformity in the financial reporting of R&D expenditures and accounting for research and development costs: The impact on research and development expenditures]: A reply. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): 96-107. (JSTOR link).

Horwitz, B. N. and R. Kolodny. 1980. The economic effects of involuntary uniformity in the financial reporting of R&D expenditures. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): 38-74. (JSTOR link).

Hoskin, R. E., J. S. Hughes and W. E. Ricks. 1986. Evidence on the incremental information content of additional firm disclosures made concurrently with earnings. Journal of Accounting Research (Studies on Alternative Measures of Accounting Income): 1-32. (JSTOR link).

Hosmer, W. A. 1938. The effect of direct charges to surplus on the measurement of income. The Accounting Review (March): 31-55. (JSTOR link).

Houghton, K. A. 1981. Law and accounting: Confusion surrounding the 'Rule in Garner. Murray'. Abacus 17(1): 41-51.

Houghton, K. A. 1982. Partnership dissolution: Treatment of the overdrawn capital of an insolvent partner. Abacus 18(1): 91-96.

Houghton, K. A. 1986. Re-appraisal of Garner v. Murray: A comment. Abacus 22(1): 47-50.

Houston, C. O. and G. G. Mueller. 1988. Foreign exchange rate hedging and SFAS No. 52 - Relatives or strangers? Accounting Horizons (December): 50-57.

Howard, C. T. and L. J. D'Antonio. 2005. Cost-effective hedges and accounting standards. Accounting Horizons (December): 205-222.

Hribar, P. and D. W. Collins. 2002. Errors in estimating accruals: Implications for empirical research. Journal of Accounting Research (March): 105-134. (JSTOR link).

Hronsky, J. J. and K. A. Houghton. 2001. The meaning of a defined accounting concept: Regulatory changes and the effect on auditor decision making. Accounting, Organizations and Society 26(2): 123-139.

Hudack, L. R. and J. P. McAllister. 1994. An investigation of the FASB's application of its decision usefulness criteria. Accounting Horizons (September): 1-18.

Huefner, R. J. 1972. Accounting system for earnings per share. Management Accounting (March): 29-35.

Huefner, R. J. 1999. Re-engineering the teaching of bond liabilities. Journal of Accounting Education 17(4): 417-427.

Hughes, J. S. and S. Pae. 2004. Voluntary disclosure of precision information. Journal of Accounting and Economics (June): 261-289. 

Hughes, J. S. and W. E. Ricks. 1984. Accounting for retail land sales: Analysis of a mandated change. Journal of Accounting and Economics (August): 101-132.

Hughes, P. J. 1986. Signalling by direct disclosure under asymmetric information. Journal of Accounting and Economics (June): 119-142.

Hughes, S. B. and J. F. Sander. 2007. A U.S. manager's guide to differences between IFRS and U.S. GAAP. Management Accounting Quarterly (Summer): 1-8 .

Hull, G. L. 1927. Plant appraisals - Their treatment in the accounts. The Accounting Review (December): 303-326. (JSTOR link).

Hung, M. 2000. Accounting standards and value relevance of financial statements: An international analysis. Journal of Accounting and Economics (December): 401-420.

Hung, M. and K. R. Subramanyam. 2007. Financial statement effects of adopting international accounting standards: The case of Germany. Review of Accounting Studies 12(4): 623-657.

Hunt, A., S. E. Moyer and T. Shevlin. 1996. Managing interacting accounting measures to meet multiple objectives: A study of LIFO firms. Journal of Accounting and Economics (June): 339-374.

Hunt, H. G. III. and R. L. Hogler. 1993. An institutional analysis of accounting growth and regulation in the United States. Accounting, Organizations and Society 18(4): 341-360.

Hunton, J. E. and J. M. Rose. 2008. Can directors’ self-interests influence accounting choices? Accounting, Organizations and Society 33(7-8): 783-800.

Hurtt, D. , M. Robinson and M. Stuebs. 2010. The gatekeepers' tools. Strategic Finance (January): 36-43.

Husband, G. R. 1942. The bad-debts estimate: A deduction from gross sales. The Accounting Review (April): 178-190. (JSTOR link).

Hussein, M. E. 1981. The innovative process in financial accounting standard setting. Accounting, Organizations and Society 6(1): 27-37.

Hutchins, F. L. 1911. Sinking fund reserves. Journal of Accountancy (April): 419-421.

Hutton, A. P. 2007. A discussion of ‘corporate disclosure by family firms’. Journal of Accounting and Economics (September): 287-297.

Hutton, A. P., G. S. Miller and D. J. Skinner. 2003. The role of supplementary statements with management earnings forecasts. Journal of Accounting Research (December): 867-890. (JSTOR link).

Hwang, A. L. J. 2002. Comparative analysis of accounting treatments for derivatives. Journal of Accounting Education 20(3): 205-233.

Hylton, D. P. 1951. Should financial statements show "monetary" or "economic" income? The Accounting Review (October): 503-506. (JSTOR link).

Hynes, L. C. and H. G. Bullen. 1988. Financial instruments: What should be disclosed? Management Accounting (February): 55-59.

Ijiri, Y. 1975. Theory of Accounting Measurement. American Accounting Association.

Ijiri, Y. 1980. An introduction to corporate accounting standards: A review. The Accounting Review (October): 620-628. (JSTOR link).

Ijiri, Y. 1982. Triple-Entry Bookkeeping and Income Momentum. Studies in Accounting Research (18). American Accounting Association.

Ijiri, Y. 1983. On the accountability-based conceptual framework of accounting. Journal of Accounting and Public Policy (Summer): 75-81.

Ijiri, Y. 1984. Accounting Structured in APL. Accounting Education Series (6). American Accounting Association.

Ijiri, 1989. Momentum Accounting and Triple-Entry Bookkeeping. Studies in Accounting Research (31). American Accounting Association.

Ijiri, Y. 1995. Segment statements and information measures: Managing capital vs. managing resources. Accounting Horizons (September): 55-67.

Ijiri, Y. and I. Nakano. 1989. Generalizations of cost-or-market valuation. Accounting Horizons (September): 1-11. 

Imdieke, L. F. and J. J. Weygandt. 1969. Classification of convertible debt. The Accounting Review (October): 798-805. (JSTOR link).

Imhoff, E. A. Jr. 1978. The representativeness of management earnings forecasts. The Accounting Review (October): 836-850. (JSTOR link).

Imhoff, E. A. Jr. 1981. Evaluating accounting alternatives. Management Accounting (October): 56-62, 71.

Imhoff, E. A. Jr. 1992. Asset securitization: Economic effects and accounting issues. Accounting Horizons (March): 5-16.

Imhoff, E. A. Jr. 1998. Six commentaries on characteristics of high quality accounting standards. Accounting Horizons (June): 160.

Imhoff, E. A. Jr. 2003. Accounting quality, auditing, and corporate governance. Accounting Horizons (Supplement): 117-128.

Imhoff, E. A. Jr. and J. K. Thomas. 1988. Economic consequences of accounting standards: The lease disclosure rule change. Journal of Accounting and Economics (December): 277-310.

Imhoff, E. A. Jr. and P. A. Janell. 1979. Opinion no. 29: A new valuation method. Management Accounting (March): 50-53.

Indjejikian, R. J. 1991. The impact of costly information interpretation on firm disclosure decisions. Journal of Accounting Research (Autumn): 277-301. (JSTOR link).

Ingberman, M. J. 1978. Discussion of disclosure of estimates of holding gains and the assessment of systematic risk. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 93-95. (JSTOR link).

Inglis, J. B. 1949. Corporate financial reporting - Selective study of annual statements for 1948. N.A.C.A. Bulletin (November): 253-268.

Ingram, R. W. 1978. An investigation of the information content of (certain) social responsibility disclosures. Journal of Accounting Research (Autumn): 270-285. (JSTOR link).

Ingram, R. W. and K. B. Frazier. 1980. Environmental performance and corporate disclosure. Journal of Accounting Research (Autumn): 614-622. (JSTOR link).

Jaafar, A. and S. McLeay. 2007. Country effects and sector effects on the harmonization of accounting policy choice. Abacus 43(2): 156-189.

Jackson, C. B. 1978. Trust fund accounting for multi-employer trust funds. Management Accounting (October): 49-54.

Jackson, S. B., X. Liu and M. Cecchini. 2009. Economic consequences of firms’ depreciation method choice: Evidence from capital investments. Journal of Accounting and Economics (October): 54-68.

Jaenicke, H. R. 1962. Management's choice to purchase or pool. The Accounting Review (October): 758-765. (JSTOR link).

Jaenicke, H. R. 1970. Accounting for restricted stock plans and deferred stock plans. The Accounting Review (January): 115-128. (JSTOR link).

Jaggi, B. 1978. A note on the information content of corporate annual earnings forecasts. The Accounting Review (October): 961-967. (JSTOR link).

Jaggi, B. and N. Baydoun. 2001. Evaluation of extraordinary and exceptional items disclosed by Hong Kong companies. Abacus 37(2): 217-232.

Jahn, J. J. and D. E. Norberg. 1968. The Barchris decision - Liability for all. Management Accounting (November): 54-56. (Related to officer and director liability for the SEC registration statement).

Jamal, K., M. Maier and S. Sunder. 2003. Privacy in e-commerce: Development of reporting standards, disclosure, and assurance services in an unregulated market. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 285-309. (JSTOR link).

Jamal, K. G., J. Benston, D. R. Carmichael, T. E. Christensen, R. H. Colson, S. R. Moehrle, S. Rajgopal, T. L. Stober, S. Sunder and R. L. Watts. 2008. A perspective on the SEC's proposal to accept financial statements prepared in accordance with international financial reporting standards (IFRS) without reconciliation to U.S. GAAP. Accounting Horizons (June): 241-248.

Janvrin, D. J. and J. M. Kurtenbach. 2006. The influence of disclosure regulation on selective disclosure: Impact on difficut-to-measure reporting activities and the importance of assurance services. Accounting and the Public Interest (6): 70-94.

Jardine, L. L. and R. W. Luecke. 1985. FAS 81: Disclosing postretirement benefits. Management Accounting (October): 51-54.

Jarrell, G. A. 1979. Pro-producer regulation and accounting for assets: The case of electric utilities. Journal of Accounting and Economics (August): 93-116.

Jarrett, J. E. 1972. Notes on the estimation problem in financial accounting. Journal of Accounting Research (Spring): 108-112. (JSTOR link).

Jayson, S. 1985. Filing into the future with EDGAR. Management Accounting (June): 20-23.

Jeacle, I. 2003. Accounting and the construction of the standard body. Accounting, Organizations and Society 28(4): 357-377.

Jennergren, L. P. and B. Naslund. 1993. A comment on "Valuation of executive stock options and the FASB proposal". The Accounting Review (January): 179-183. (JSTOR link).

Jennings, R., P. J. Simko and R. B. Thompson II. 1996. Does LIFO inventory accounting improve the income statement at the expense of the balance sheet? Journal of Accounting Research (Spring): 85-109. (JSTOR link).

Jennings, R. M. and R. B. McCosh. 1967. Construction in progress - A different approach. The Accounting Review (July): 598-600. (JSTOR link).

Jensen, H. L. 1983. Allocating tax liabilities in consolidated returns. Management Accounting (June): 56-62.

Jensen, M. C. 1970. Discussion of the time series of behavior of earnings. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 100-103. (JSTOR link).

Jensen, R. E. 1983. Review of Forecasts: Scaling and Analysis of Expert Judgments Regarding Cross-Impacts of Assumptions on business Forecasts and Accounting Measures. Studies in Accounting Research (19). American Accounting Association.

Jensen, R. E. and J. Z. Xiao. 2001. Customized financial reporting, networked databases, and distributed file sharing. Accounting Horizons (September): 209-222.

Jermakowicz, E. K. and S. Gornik-Tomaszewski. 2006. IFRS and you. Strategic Finance (March): 42-48. (Converging international financial reporting standards with GAAP).

Johnson, A. W. 1943. Form, function, and interpretation of the profit and loss statement. The Accounting Review (October): 340-347. (JSTOR link).

Johnson, L. T. 1992. Research on disclosure. Accounting Horizons (March): 101-103.

Johnson, L. T. 1993. Research on environmental reporting.  Accounting Horizons (September): 118-123.

Johnson, L. T. and R. J. Swieringa. 1996. Anatomy of an agenda decision: Statement No. 115. Accounting Horizons (June): 149-179.

Johnson, L. T. and R. J. Swieringa. 1996. Derivatives, hedging and comprehensive income. Accounting Horizons (December): 109-122.

Johnson, L. T., B. P. Robbins, R. J. Swieringa and R. L. Weil. 1993. Expected values in financial reporting. Accounting Horizons (December): 77-90.

Johnson, L. T., C. L. Reither and R. J. Swieringa. 1995. Toward reporting comprehensive income. Accounting Horizons (December): 128-137.

Johnson, M. F., R. Kasznik and K. K. Nelson. 2001. The impact of securities litigation reform on the disclosure of forward-looking information by high technology firms. Journal of Accounting Research (September): 297-327. (JSTOR link).

Johnson, O. 1965. Corporate giving: A note on profit maximization and accounting disclosure. Journal of Accounting Research (Spring): 75-85. (JSTOR link).

Johnson, O. 1968. Some reservations on the significance of prospective income data. The Accounting Review (July): 546-548. (JSTOR link).

Johnson, O. 1976. Contra-equity accounting for R&D. The Accounting Review (October): 808-822. (JSTOR link).

Johnson, O. 1981. [Discussion of some implications of the United States constitution for accounting institution alternatives]: A reply. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 129-133. (JSTOR link).

Johnson, O. 1981. Some implications of the United States constitution for accounting institution alternatives. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 89-119. (JSTOR link).

Johnson, R. E. 1960. Alternatives in converting the statements of foreign subsidiaries. N.A.A. Bulletin (February): 83-91.

Johnson, R. T. and M. Benis. 1975. The premature retirement of debt. Management Accounting (January): 43-44, 47.

Johnson, R. V. and J. L. Shinn. 1959. Constructing and using profit and loss statements by division and market. N.A.A. Bulletin (May): 5-10.

Johnson, W. B. 1985. Discussion of valuation implications of SFAS No. 33 data for electric utility investors. Journal of Accounting Research (Studies on Accounting Earnings and Security Valuation: Current Research Issues): 48-53. (JSTOR link).

Johnson, W. B. and D. S. Dhaliwal. 1988. LIFO abandonment. Journal of Accounting Research (Autumn): 236-272. (JSTOR link).

Johnson, W. B. and R. Ramanan. 1988. Discretionary accounting changes from "Successful efforts" to "full cost" methods: 1970-76. The Accounting Review (January): 96-110. (JSTOR link).

Johnstone, D. J. 2009. Discussion of Penman. Abacus 45(3): 372-378.

Jonas, G. J. and J. Blanchet. 2000. Assessing quality of financial reporting. Accounting Horizons (September): 353-363.

Jonas, G. J. and S. J. Young. 1998. Bridging the gap: Who can bring a user focus to business reporting? Accounting Horizons (June): 154-159.

Jones, S. and G. Dean. 2009. Whither in intangibles research? Abacus 45(3): i-viii.

Jones, S., S. F. Rahman and P. W. Wolnizer. 2004. Accounting reform in Australia: Contrasting cases of agenda building. Abacus 40(3): 379-404.

Jonsson, S. 1991. Role making for accounting while the state is watching. Accounting, Organizations and Society 16(5-6): 521-546.

Joos, P. 2003. Discussion of how representative are firms that are cross-listed in the United States? An analysis of accounting quality. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 387-396. (JSTOR link).

Joplin, J. P. 1914. Secret reserves. Journal of Accountancy (December): 407-417.

Jorgensen, B. N. and M. T. Kirschenheiter. 2003. Discretionary risk disclosures. The Accounting Review (April): 449-469. (JSTOR link).

Jorgensen, B. N., C. L. Linthicum, A. J. McLelland, M. H. Taylor and T. L. Yohn. 2007. Recent developments at the Securities and Exchange Commission: Academic contributions and opportunities. Accounting Horizons (September): 313-323.

Jorion, P. 2002. How informative are value-at-risk disclosures? The Accounting Review (October): 911-931. (JSTOR link).

Joseph, G. 2007. Implications of a stakeholder view on corporate reporting. Accounting and the Public Interest (7): 50-65.

Joseph, N., S. Turley, J. Burns, L. Lewis, R. Scapens and A. Southworth. 1996. External financial reporting and management information: A survey of U.K. management accountants. Management Accounting Research (March): 73-93.

Journal of Accountancy. 1906. Interest for odd days. Journal of Accountancy (September): 391-392.

Journal of Accountancy. 1906. Reviews of corporation reports: The Chicago and Northwestern Report. Journal of Accountancy (October): 460-470.

Journal of Accountancy. 1908. Should sinking funds be charged against revenue? Journal of Accountancy (October): 439-440.

Journal of Accountancy. 1912. Profit and loss assessment. Journal of Accountancy (February): 137-141.

Journal of Accountancy. 1917. Uniform accounting: Preface to pamphlet reprint. Journal of Accountancy (June): 401-433.

Journal of Accountancy. 1919. Fire loss. Journal of Accountancy (August): 156-157.

Journal of Accountancy. 2009. Statement of federal financial accounting standards 33 - Pensions, other retirement benefits, and other postemployment benefits: Reporting the gains and losses from changes in assumptions and selecting discount rates and valuation dates. Journal of Accountancy (January): 86-90.

Journal of Accountancy. 2009. Statement of Financial Accounting Standards No. 164 - Not-for-profit entities: Mergers and acquisitions (Including an amendment of FASB Statement No. 142). Journal of Accountancy (August): 76-88.

Journal of Accountancy. 2009. Statement of Financial Accounting Standards No. 165 - Subsequent events. Journal of Accountancy (August): 91-93.

Journal of Accountancy. 2009. Statement of Financial Accounting Standards No. 166 - Accounting for transfers of financial assets, an amendment of FASB Statement No. 140. Journal of Accountancy (September): 94-114.

Journal of Accountancy. 2009. Statement of Financial Accounting Standards No. 167 - Amendments to FASB Interpretation No. 46(R). Journal of Accountancy (September): 119-136.

Journal of Accountancy. 2009. Statement of Financial Accounting Standards No. 168 - The FASB Accounting Standards Codification(TM) and the Hierarchy of Generally Accepted Accounting Principles, a replacement of FASB Statement No. 162. Journal of Accountancy (September): 138-140.

Journal of Accountancy. 2009. Valuations for financial reporting in today's market. Journal of Accountancy (May): 44-48.

Joyce, E. J., R. Libby and S. Sunder. 1982. Using the FASB's qualitative characteristics in accounting policy choices. Journal of Accounting Research (Part II, Autumn): 654-675. (JSTOR link).

Judd, F. 1956. Expediting cost closing in a tobacco company. N.A.C.A. Bulletin (December): 572-577.

Judd, F. 1970. An approach to interim reporting. Management Accounting (October): 21-22, 41.

Jung, W. and Y. K. Kwon. 1988. Disclosure when the market is unsure of information endowment of managers. Journal of Accounting Research (Spring): 146-153. (JSTOR link).

Juras, P. E., D. R. Martin and G. R. Aldhizer III. 2007. Adapting six sigma to help tame the SOX 404 compliance beast. Strategic Finance (March): 36-41.

Kaback, H. 1980. Behind the balance sheet: A case study in accounting analysis. The Accounting Review (January): 144-167. (JSTOR link).

Kachelmeier, S. J. and R. R. King. 2002. Using laboratory experiments to evaluate accounting policy issues. Accounting Horizons (September): 219-232.

Kamin, J. Y. and J. Ronen. 1978. The smoothing of income numbers: Some empirical evidence on systematic differences among management-controlled and owner-controlled firms. Accounting, Organizations and Society 3(2): 141-157.

Kamph, H. N. 1961. Current values - An imperative in today's financial reporting. N.A.A. Bulletin (August): 17-24.

Kang, S. 1993. A conceptual framework for the stock price effects of LIFO tax benefits. Journal of Accounting Research (Spring): 50-61. (JSTOR link).

Kaplan, D. and E. A. Fender. 1998. The development of comment letters on FASB proposals by the AICPA accounting standards executive committee. Accounting Horizons (June): 184-187.

Kaplan, M. C. and D. M. Reaugh. 1939. Accounting, reports to stockholders, and the SEC. The Accounting Review (September): 203-236. (JSTOR link).

Kaplan, R. S. 1970. Discussion of the time series behavior of earnings. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 104-107. (JSTOR link).

Karmel, R. S. 1981. Discussion of some implications of the United States constitution for accounting institution alternatives. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 120-122. (JSTOR link).

Karrenbrock, W. E. 1958. Proof of surplus accruing to a holding company when the investment in a subsidiary is carried at cost. The Accounting Review (July): 461-468. (JSTOR link).

Katz, W. G. 1941. Accounting problems in corporate distributions. The Accounting Review (September): 244-261. (JSTOR link).

Keating, M. 1999. An analysis of the value of reporting comprehensive income. Journal of Accounting Education 17(2-3): 333-339.

Keenan, R. M. 2003. Check your D&O insurance. Strategic Finance (May): 36-40. (Related to the Sarbanes-Oxley Act and directors' and officers' insurance).

Keister, O. R. 1967. Consolidations and intercompany bond holdings. The Accounting Review (April): 375-376. (JSTOR link).

Keller, E. 2006. The last mile of finance. Strategic Finance (March): 26-33. (The integrated financial close).

Keller, T. F. 1969. Another look at financial disclosure. Management Accounting (February): 19-22.

Kelley, A. C. 1948. Definitive income determinations: The measurement of corporate incomes on an objective scientific basis. The Accounting Review (April):  148-153. (JSTOR link).

Kelley, A. C. 1949. The presentation of corporate income and earned surplus. The Accounting Review (July): 285-289. (JSTOR link).

Kelly, L. 1985. Corporate management lobbying on FAS No. 8: Some further evidence. Journal of Accounting Research (Autumn): 619-632. (JSTOR link).

Kelly-Newton, L. 1980. A sociological investigation of the U.S.A. mandate for replacement cost disclosures. Accounting, Organizations and Society 5(3): 311-321.

Kemp, P. S. 1963. Controversies on the construction of financial statements. The Accounting Review (January): 126-132. (JSTOR link).

Kemp, P. S. 1965. The authority of the Accounting Principles Board. The Accounting Review (October): 782-787. (JSTOR link).

Kemp, P. S. 1973. A further look at fairness in accounting. Management Accounting (January): 15-16, 28.

Kempner, J. J. 1957. Funds statement practices of certified public accounting firms. The Accounting Review (January): 71-82. (JSTOR link).

Kempster, J. H. 1977. The financial disclosure problem of municipalities. Management Accounting (July): 21-23.

Kennelly, J. W. 1972. Discussion of the predictive ability of alternative parts of interim financial statements. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 125-131. (JSTOR link).

Kenny, S. Y. and R. K. Larson. 2009. Interpreting IFRS. Journal of Accountancy (October): 60-65.

Kern, B. B. 2000. Structuring financial statement analysis projects to enhance critical thinking skills development. Journal of Accounting Education 18(4): 341-353.

Kerrigan, H. D. 1937. Accounting for stock dividends paid. The Accounting Review (December): 369-385. (JSTOR link).

Kerrigan, H. D. 1937. Limitations on stock dividends. The Accounting Review (September): 238-255. (JSTOR link).

Kerrigan, H. D. 1937. Stock dividends in trust distributions. The Accounting Review (June): 93-104. (JSTOR link).

Kerrigan, H. D. 1938. Accounting for stock dividends received. The Accounting Review (June): 166-173. (JSTOR link).

Kerrigan, H. D. 1938. Corporate distributions as income to stockholders. The Accounting Review (December): 366-379. (JSTOR link).

Ketz, J. E. and J. A. Largay III. 1987. Reporting income and cash flows from operations. Accounting Horizons (June): 9-17.

Ketz, J. E. and W. K. Kunitake. 1985. Demand for and supply of SEC courses. Journal of Accounting Education 3(1): 91-106.

Keune, M. B. and K. M. Johnstone. 2009. Staff Accounting Bulletin No. 108 Disclosures: Descriptive evidence from the revelation of accounting misstatements. Accounting Horizons (March): 19-53.

Keys, D. E. 1978. Confidence interval financial statements: An empirical investigation. Journal of Accounting Research (Autumn): 389-399. (JSTOR link).

Keys, D. E. and C. Norton. 1978. Estimation error in income determination: A comment. The Accounting Review (October): 997-1002. (JSTOR link).

Khumawala, S. B. and T. P. Gordon. 1997. Bridging the credibility of GAAP: Individual donors and the new accounting standards for nonprofit organizations. Accounting Horizons (September): 45-68.

Kieso, D. E., J. J. Weygandt and T. D. Warfield. 2003. Intermediate Accounting, 11th edition. Wiley.

Kiger, J. E. 1974. Volatility in quarterly accounting data. The Accounting Review (January): 1-7. (JSTOR link).

Kiger, J. E. 1975. Implications of volatility in quarterly accounting data: A reply. The Accounting Review (January): 130-132. (JSTOR link).

Kim, M. and W. Kross. 1998. The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs. Journal of Accounting and Economics (26 February): 69-99.

Kimball, H. G. 1935. The importance of understanding income and profits. The Accounting Review (June): 131-135. (JSTOR link).

Kimmel, P. and T. D. Warfield. 1993. Variation in attributes of redeemable preferred stock: Implications for accounting standards. Accounting Horizons (June): 30-40.

Kimmel, P. D., J. J. Weygandt and D. E. Kieso. 2003. Financial Accounting: Tools for Business Decision Making, 3rd edition. Wiley.

Kimmell, D. L. 1976. Consolidation models at acquisition: Purchase and pooling of interest methods. The Accounting Review (July): 629-632. (JSTOR link).

King, A. M. 1994. Asset impairment. Management Accounting (March): 36-39. (Discussion of the FASB's exposure draft Accounting for the Impairment of Long-lived Assets).

King, A. M. 1996. Asset impairment - FASB gets it right. Management Accounting (January): 26-30.

King, A. M. 2001. Applying new M&A accounting rules. Strategic Finance (November): 33-36. (The pooling-of-interest method is out, the purchase method is in).

King, A. M. 2001. Warning: Use of EBITDA may be dangerous to your career. Strategic Finance (September): 35-37.

King, A. M. 2003. Fair value accounting: Its time has come and gone. Strategic Finance (September): 54-57.

King, A. M. 2005. Suzie's sweater: The new paradigm in accounting. Strategic Finance (August): 44-45. (The revenue recognition problem compared to the purchase of a sweater).

King, A. M. 2009. Determining fair value. Strategic Finance (January): 26-32.

King, A. M. 2009. Fair value is dangerous for cost management. Cost Management (January/February): 41-47.

King, A. M. 2009. Ghost and zombie assets. Strategic Finance (May): 34-39.

King, E. C. 1948. Presentation of pertinent data in financial statements. The Accounting Review (October): 345-354. (JSTOR link).

King, E. C. 1950. Current accounting problems. The Accounting Review (January): 35-44. (JSTOR link).

King, R. R. and D. E. Wallin. 1995. Experimental tests of disclosure with an opponent. Journal of Accounting and Economics (February): 139-167.

King, R. R. and R. Schwartz. 1997. The Private Securities Litigation Act of 1995: A discussion of three provisions. Accounting Horizons (March): 92-106.

King, T. E. and A. K. Ortegren. 1988. Accounting for hybrid securities: The case of adjustable rate convertible notes. The Accounting Review (July): 522-535. (JSTOR link).

King, T. E., A. K. Ortegren and R. M. King. 1990. A reassessment of the allocation of convertible debt proceeds and the implications for other hybrid financial instruments. Accounting Horizons (September): 10-19.

Kinney, W. and R. Libby. 1999. Research on credible financial reporting 1961-99: The contributions of Professor Nicholas Dopuch. Journal of Accounting Research (Studies on Credible Financial Reporting): 1-15. (JSTOR link).

Kinney, W. R. Jr. 1974. Covariability of segment earnings and multisegment company returns: A reply. The Accounting Review (January): 140-145. (JSTOR link).

Kinney, W. R. Jr. 1996. What can be learned from the FASB's process for SFAS No. 115? Accounting Horizons (June): 180-184.

Kinney, W. R. Jr. and L. S. McDaniel. 1989. Characteristics of firms correcting previously reported quarterly earnings. Journal of Accounting and Economics (February): 71-93.

Kircher, P. 1950. Investments in corporate reports. The Accounting Review (January): 89-93. (JSTOR link).

Kirk, D. J. 1976. The FASB: Serving its constituency. Management Accounting (June): 11-14, 25.

Kirk, D. J. 1978. Business and the FASB: The need for effective interaction. Management Accounting (September): 17-20, 27.

Kirk, D. J. 1988. "Looking back on fourteen years at the FASB: The education of a standard setter". Accounting Horizons (March): 8-17.

Kirk, D. J. 1989. Jurisdictional conflicts and conceptual differences in standard setting. Accounting Horizons (December): 107-113.

Kirk, D. J. 1991. Competitive disadvantage and mark-to-market accounting. Accounting Horizons (June): 98-106.

Kirk, D. J. 1991. Completeness and representational faithfulness of financial statements. Accounting Horizons (December): 135-141.

Kirk, N. 2006. Perceptions of the true and fair view concept: An empirical investigation. Abacus 42(2): 205-235.

Kirsch, R. J. and S. Sakthivel. 1993. Capitalize or expense? Management Accounting (January): 38-43.

Kirschenheiter, M., R. Mathur and J. K. Thomas. 2004. Accounting for employee stock options. Accounting Horizons (June): 135-156.

Kistler, L. H. 1967. Stock option disclosures are inadequate. The Accounting Review (October): 758-766. (JSTOR link).

Kitch, E. W. 1981. Discussion of some implications of the United States constitution for accounting institution alternatives. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 123-128. (JSTOR link).

Klassen, K. J. 1997. The impact of inside ownership concentration on the trade-off between financial and tax reporting. The Accounting Review (July): 455-474. (JSTOR link).

Klein, A. 2003. Likely effects of stock exchange governance proposals and Sarbanes-Oxley on corporate boards and financial reporting. Accounting Horizons (December): 343-355.

Kleinman, D. 1969. Discussion of toward experimental criteria for judging disclosure improvement. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 51-54. (JSTOR link).

Klumpes, P. J. M. 1994. The politics of rule development: A case study of Australian pension fund accounting rule-making. Abacus 30(2): 140-159.

Knechel, W. R. 1985. An analysis of alternative error assumptions in modeling the reliability of accounting systems. Journal of Accounting Research (Spring): 194-212. (JSTOR link).

Knight, L. G. 1995. Reporting cash transactions. Management Accounting (July): 41-45.

Knowlton, D. 1947. The semantics of annual reports. The Accounting Review (October):  360-366. (JSTOR link).

Knowlton, D. 1949. Needed - A common language for financial reporting. N.A.C.A. Bulletin (July 15): 1307-1316.

Knuff, W. B. 1932. Speeding up the preparation of financial statements. N.A.C.A. Bulletin (December 1): 521-531.

Knutson, P. H. 1970. Income distribution: The key to earnings per share. The Accounting Review (January): 55-68. (JSTOR link).

Knutson, P. H. and G. U. Napolitano. 1998. Criteria employed by the AIMR financial accounting policy committee in evaluating financial accounting standards. Accounting Horizons (June): 170-176.

Koch, A. P. 1960. The unconventional in accounts payable. The Accounting Review (July): 511-514. (JSTOR link).

Koch, B. S. 1981. Income smoothing: An experiment. The Accounting Review (July): 574-586. (JSTOR link).

Kochanek, R. F. 1974. Segmental financial disclosure by diversified firms and security prices. The Accounting Review (April): 245-258. (JSTOR link).

Kochanek, R. F. 1975. Segmental financial disclosure by diversified firms and security prices: A reply. The Accounting Review (October): 822-825. (JSTOR link).

Koeppen, D. R. 1988. Using the FASB's conceptual framework: Fitting the pieces together. Accounting Horizons (June): 18-26.

Kohl, C. N. 1937. What is wrong with most profit and loss statements? N.A.C.A. Bulletin (July 1): 1207-1219.

Kohlbeck, M. 2005. Reporting earnings at Summer Technology - A capstone case involving intermediate accounting topics. Issues In Accounting Education (May): 195-212.

Kohlbeck, M. and T. D. Warfield. 2007. Unrecorded intangible assets: Abnormal earnings and valuation. Accounting Horizons (March): 23-41.

Kohler, E. L. 1926. Tendencies in balance sheet construction. The Accounting Review (December): 1-11. (JSTOR link).

Kohler, E. L. 1931. The concept of earned surplus. The Accounting Review (September): 206-217. (JSTOR link).

Kohler, E. L. and H. T. Scovill. 1938. Some tentative propositions underlying consolidated reports. The Accounting Review (March): 63-77. (JSTOR link).

Kohler, M. F. and A. Matz. 1968. Swiss financial reporting and auditing practices. Abacus 4(1): 3-16.

Kollaritsch, F. P. 1960. Can the balance sheet reveal financial position? The Accounting Review (July): 482-489. (JSTOR link).

Kramer, J. L. 1974. Accounting theory: Revolution or evolution? Management Accounting (April): 31-34.

Kreuze, J. G., G. E. Newell and S. J. Newell. Environmental disclosures: What companies are reporting. Management Accounting (July): 37-40, 42-43.

Krishnan, J. and J. S. Yang. 2009. Recent trends in audit report and earnings announcement lags. Accounting Horizons (September): 265-288.

Kronquist, S. L. and N. Newman-Limata. 1990. Reporting corporate cash flows. Management Accounting (July): 31, 34-36.

Krumwiede, T. 2008. Why historical cost accounting makes sense. Strategic Finance (August): 33-39.

Kucic, A. R. and S. T. Battaglia. 1981. Matrix accounting for the statement of changes in financial position. Management Accounting (April): 27-32.

Kunze, H. L. 1931. Liquidation of partnership under court administration. The Accounting Review (March): 62-63. (JSTOR link).

Kunze, H. L. 1940. A new form of funds statement. The Accounting Review (June): 222-225. (JSTOR link).

Lambert, R. A. 1984. Income smoothing as rational equilibrium behavior. The Accounting Review (October): 604-618. (JSTOR link).

Lamden, C. W. 1964. The function of the state board of accountancy in improving reporting standards in California. The Accounting Review (January): 128-132. (JSTOR link).

Lanen, W. N. and R. E. Verrecchia. 1987. Operating decisions and the disclosure of management accounting information. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 165-189. (JSTOR link).

Lang, M., J. S. Raedy and M. H. Yetman. 2003. How representative are firms that are cross-listed in the United States? An analysis of accounting quality. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 363-386. (JSTOR link).

Lang, M. H., K. V. Lins and D. P. Miller. 2003. ADRs, Analysts, and accuracy: Does cross listing in the United States improve a firm's information environment and increase market value? Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 317-345. (JSTOR link).

Langer, R. and B. Lev. 1993. The FASB's policy of extended adoption for new standards: An examination of FAS No. 87. The Accounting Review (July): 515-533. (JSTOR link).

Larcker, D. F. 1981. Discussion of the SEC "reversal" of FASB Statement No 19: An investigation of information effects. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 218-226. (JSTOR link).

Larcker, D. F. and L. Revsine. 1983. The oil and gas accounting controversy: An analysis of economic consequences. The Accounting Review (October): 706-732. (JSTOR link).

Largay, J. A. III. 2003. Commentaries on principles- vs. rules-based standards. Accounting Horizons (March): 59.

Largay, J. A. III and S. C. Weaver. 2009. The proposed financial reporting overhaul and business valuation. Management Accounting Quarterly (Winter): 24-37.

Larson, G. N. 1994. A crisis of confidence in financial reporting. Management Accounting (February): 52-54.

Larson, K. D. and G. L. Holstrum. 1973. Financial accounting standards in the United States: 1973-? Abacus 9(1): 3-15.

Larson, K. D. and N. J. Gonedes. 1969. Business combinations: An exchange ratio determination model. The Accounting Review (October): 720-728. (JSTOR link).

Larson, R. K. and K. L. Brown. 2004. Where are we with long-term contract accounting? Accounting Horizons (September): 207-219.

Lasser, J. K. and J. A. Gerardi. 1936. The relation of accountants to Federal Securities Act. N.A.C.A. Bulletin (July 15): 1289-1313.

Lauver, R. C. 1966. The case for poolings. The Accounting Review (January): 65-74. (JSTOR link).

Laux, C. and C. Leuz. 2009. The crisis of fair-value accounting: Making sense of the recent debate. Accounting, Organizations and Society 34(6-7): 826-834.

Lawrence, E. C. 1983. Reporting delays for failed firms. Journal of Accounting Research (Autumn): 606-610. (JSTOR link).

Lawton, W. H. 1914. Treatment of sinking funds. Journal of Accountancy (July): 80-82.

Lawton, W. H. 1917. Treatment of unissued stock and bonds. Journal of Accountancy (April): 241-253.

Leary, W. M. 1959. Untapped source of better reporting. N.A.A. Bulletin (September): 85-86.

Lebar, M. A. 1982. A general semantics analysis of selected sections of the 10-K, the annual report to shareholders, and the financial press release. The Accounting Review (January): 176-189. (JSTOR link).

Lee, C. and D. Morse. 1990. Summary annual reports. Accounting Horizons (March): 39-50.

Lee, C. J. 1985. Stochastic properties of cross-sectional financial data. Journal of Accounting Research (Spring): 213-227. (JSTOR link).

Lee, T. A. 2006. Reply to commentary: The FASB and accounting for economic reality. Cunning plans, spinners, and ideologues: Blackadder and Baldrick try accounting for economic reality. Accounting and the Public Interest (6): 45-50.

Lee, T. A. 2006. The FASB and accounting for economic reality. Accounting and the Public Interest (6): 1-21.

Leer, J. A. 1964. A logical approach to the statement of affairs. The Accounting Review (October): 1036-1039. (JSTOR link).

Leftwich, R. W., R. L. Watts and J. L. Zimmerman. 1981. Voluntary corporate disclosure: The case of interim reporting. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 50-77. (JSTOR link).

Lemke, B. C. 1947. The treatment of unamortized discount and expense applicable to bonds refunded before maturity. The Accounting Review (October): 379-384. (JSTOR link).

Lentilhon, R. W. 1964. Determination of goodwill and bonus on admission of a partner. The Accounting Review (July): 754-756. (JSTOR link).

Leone, A. J. 2007. Factors related to internal control disclosure: A discussion of Ashbaugh, Collins, and Kinney (2007) and Doyle, Ge, and McVay (2007). Journal of Accounting and Economics (September): 224-237.

Leone, A. J. and S. Rock. 2002. Empirical tests of budget ratcheting and its effect on managers’ discretionary accrual choices. Journal of Accounting and Economics (February): 43-67.

Leonhardi, W. 1941. Bad debts in the profit-and-loss statement. The Accounting Review (September): 234-243. (JSTOR link).

Leonard, W. G. 1958. Comments on "Accounting and Reporting Standards for Corporate Financial Statements-1957 Revision". The Accounting Review (July): 401-402. (JSTOR link).

Leonard, W. G. 1959. Accumulated depreciation - Balance sheet presentation. The Accounting Review (October): 572-573. (JSTOR link).

Leuz, C. 2003. Discussion of ADRs, analysts, and accuracy: Does cross-listing in the United States improve a firm's information environment and increase market value? Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 347-362. (JSTOR link).

Leuz, C. 2003. IAS versus U.S. GAAP: Information asymmetry-based evidence from Germany's new market. Journal of Accounting Research (June): 445-472. (JSTOR link).

Leuz, C. 2006. Cross listing, bonding and firms’ reporting incentives: A discussion of Lang, Raedy and Wilson (2006). Journal of Accounting and Economics (October): 285-299.

Leuz, C. 2007. Was the Sarbanes–Oxley Act of 2002 really this costly? A discussion of evidence from event returns and going-private decisions. Journal of Accounting and Economics (September): 146-165.

Lev, B. 1968. The aggregation problem in financial statements: An informational approach. Journal of Accounting Research (Autumn): 247-261. (JSTOR link).

Lev, B. 1970. A comment on "business combinations: An exchange ratio determination model". The Accounting Review (July): 532-534. (JSTOR link).

Lev, B. 1970. The informational approach to aggregation in financial statements: Extensions. Journal of Accounting Research (Spring): 78-94. (JSTOR link).

Lev, B. 2004. Sharpening the intangibles edge. Harvard Business Review (June): 109-116. (Summary).

Lev, B. and A. Schwartz. 1971. On the use of the economic concept of human capital in financial statements. The Accounting Review (January): 103-112. (JSTOR link).

Lev, B. and P. Zarowin. 1999. The boundaries of financial reporting and how to extend them. Journal of Accounting Research (Autumn): 353-385. (JSTOR link).

Lev, B., S. Radhakrishnan and W. Zhang. 2009. Organization capital. Abacus 45(3): 275-298.

Lev, B., S. G. Ryan and M. Wu. 2008. Rewriting earnings history. Review of Accounting Studies 13(4): 419-451.

Levitt, A. 1998. The importance of high quality accounting standards. Accounting Horizons (March): 79-82.

Levy, M. A. 1990. Sun Microsystems automates financial reporting. Management Accounting (January): 24-27.

Lewis, N. R., L. D. Parker and P. Sutcliffe. 1984. Financial reporting to employees: The pattern of development 1919 to 1979. Accounting, Organizations and Society 9(3-4): 275-289.

Lewis, W. L. 1927. Furnishing financial statements within ten days after closing. N.A.C.A. Bulletin (March 15): 654-663.

Li, D. H. 1960. The nature and treatment of dividends under the entity concept. The Accounting Review (October): 674-679. (JSTOR link).

Li, D. H. 1960. The nature of corporate residual equity under the entity concept. The Accounting Review (April): 258-263. (JSTOR link).

Li, F. 2008. Annual report readability, current earnings, and earnings persistence. Journal of Accounting and Economics (August): 221-247.

Li, S. and R. Pinsker. 2005. Modeling RBRT adoption and its effects on cost of capital. International Journal of Accounting Information Systems 6(3): 196-215.

Libby, R., R. Bloomfield and M. W. Nelson. 2002. Experimental research in financial accounting. Accounting, Organizations and Society 27(8): 775-810.

Lilien, S. and V. Pastena. 1981. Intramethod comparability: The case of the oil and gas industry. The Accounting Review (July): 690-703. (JSTOR link).

Lilien, S. and V. Pastena. 1982. Determinants of intramethod choice in the oil and gas industry. Journal of Accounting and Economics (December): 145-170.

Lilien, S., M. Mellman and V. Pastena. 1988. Accounting changes: Successful versus unsuccessful firms. The Accounting Review (October): 642-656. (JSTOR link).

Lill, T. R. 1917. Treatment of depreciation in railway income statements. Journal of Accountancy (January): 1-6.

Lim, S. S. and S. Sunder. 1991. Efficiency of asset valuation rules under price movement and measurement errors. The Accounting Review (October): 669-693. (JSTOR link).

Linsmeier, T. J. and N. D. Pearson. 1997. Quantitative disclosures of market risk in the SEC release. Accounting Horizons (March): 107-135.

Linsmeier, T. J., J. Gribble, R. G. Jennings, M. H. Long, S. H. Penman, K. R. Petroni, D. Shores, J. H. Smith and T. D. Warfield. 1997. AAA's Financial Accounting Standards committee response to FASB discussion documents: Response to the FASB exposure draft, "Proposed statement of financial accounting standards - Accounting for derivatives and similar financial instruments and for hedging activities". Accounting Horizons (March): 157-163.

Linsmeier, T. J., J. Gribble, R. G. Jennings, M. H. Long, S. H. Penman, K. R. Petroni, D. Shores, J. H. Smith and T. D. Warfield. 1997. AAA's Financial Accounting Standards committee response to FASB discussion documents: Response to the FASB invitation to comment, "Recommendations of the AICPA special committee on financial reporting and the association for investment management research". Accounting Horizons (March): 139-156.

Linsmeier, T. J., J. Gribble, R. G. Jennings, M. H. Long, S. H. Penman, K. R. Petroni, D. Shores, J. H. Smith and T. D. Warfield. 1997. AAA's Financial Accounting Standards committee response to FASB discussion documents: Response to the FASB exposure draft, Proposed statement of financial accounting standards - Reporting comprehensive income. Accounting Horizons (June): 117-119.

Linsmeier, T. J., J. Gribble, R. G. Jennings, M. H. Long, S. H. Penman, K. R. Petroni, D. Shores, J. H. Smith and T. D. Warfield. 1997. AAA's Financial Accounting Standards committee response to FASB discussion documents: An issues paper on comprehensive income. Accounting Horizons (June): 120-126.

Linsmeier, T. J., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jonas, M. H. Long, K. R. Petroni, D. Shores and J. M. Wahlen. 1998. AAA Financial Accounting Standards Committee responses to FASB: Response to FASB special report, "Issues associated with the FASB project on business combinations". Accounting Horizons (March): 87-89.

Linsmeier, T. J., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jonas, M. H. Long, K. R. Petroni, D. Shores and J. M. Wahlen. 1998. AAA Financial Accounting Standards Committee responses to FASB: Response to a discussion paper issued by the IASC/CICA steering committee on financial instruments, "Accounting for financial assets and financial liabilities". Accounting Horizons (March): 90-97.

Linsmeier, T. J., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jonas, M. H. Long, K. R. Petroni, D. Shores and J. M. Wahlen. 1998. AAA Financial Accounting Standards Committee responses to FASB and IASC: Intangible assets. Accounting Horizons (September): 312-316.

Linsmeier, T. J., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jonas, M. H. Long, K. R. Petroni, D. Shores and J. M. Wahlen. 1998. AAA Financial Accounting Standards Committee responses to FASB and IASC: Proposed statement of financial accounting concepts - Using cash flow information in accounting measures. Accounting Horizons (September): 304-311.

Linsmeier, T. J., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jonas, M. H. Long, K. R. Petroni, D. Shores and J. M. Wahlen. 1998. AAA Financial Accounting Standards Committee responses to IASC and FASB: Proposed statement of financial accounting standards - Employers' disclosures about pensions and other postretirement benefits.  Accounting Horizons (June): 201-207.

Linsmeier, T. J., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jonas, M. H. Long, K. R. Petroni, D. Shores and J. M. Wahlen. 1998. AAA Financial Accounting Standards Committee responses to IASC and FASB: Provisions, contingent liabilities and contingent assets. Accounting Horizons (June): 192-200.

Linsmeier, T. J., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jonas, M. H. Long, K. R. Petroni, D. Shores and J. M. Wahlen. 1998. Criteria for assessing the quality of an accounting standard. Accounting Horizons (June): 161-162.

Lipe, M. G. 1998. Individual investors' risk judgments and investment decisions: The impact of accounting and market data. Accounting, Organizations and Society 23(7): 625-640.

Lipe, R. C. 1986. The information contained in the components of earnings. Journal of Accounting Research (Studies on Alternative Measures of Accounting Income): 37-64. (JSTOR link).

Lipe, R. C. 1998. Some recent financial reporting issues at the Securities and Exchange Commission. Accounting Horizons (December): 419-428.

Lipe, R. C. 2006. Introduction: Forum of articles related to recent reforms in financial reporting. Accounting Horizons (March): 37-38.

Little, A. S. 1908. Bond values from another point of view. Journal of Accountancy (September): 329-337.

Little, A. S. 1916. Brothers all. Journal of Accountancy (May): 344-353. (Related to bond values and compound interest).

Little, A. S. 1947. The frequency of "often". The Accounting Review (April):  162-165. (JSTOR link).

Littleton, A. C. 1932. Capital and surplus. The Accounting Review (December):  290-293. (JSTOR link).

Littleton, A. C. 1934. Dividends presuppose profits. The Accounting Review (December): 304-311. (JSTOR link).

Littleton, A. C. 1934. The dividend base. The Accounting Review (June): 140-148. (JSTOR link).

Littleton, A. C. 1934. The income approach. The Accounting Review (December): 342-346. (JSTOR link).

Littleton, A. C. 1970. Factors limiting accounting. The Accounting Review (July): 476-480. (JSTOR link).

Liu, C. and H. F. Mittelstaedt. 2002. Materiality judgments and disclosure of retiree health care costs under SFAS No. 81. Review of Accounting Studies 7(4): 405-434.

Lobo, G. J. and I. Song. 1989. The incremental information in SFAS No. 33 income disclosures over historical cost income and its cash and accrual components. The Accounting Review (April): 329-343. (JSTOR link).

Lobo, G. J. and J. Zhou. 2006. Did conservatism in financial reporting increase after the Sarbanes-Oxley Act? Initial evidence. Accounting Horizons (March): 57-73.

Loftus, J. A. 2003. The CF and accounting standards: The persistence of discrepancies. Abacus 39(3): 298-309.

Logan, G. A. 1949. Justification of and explanation of sinking fund reserves. The Accounting Review (April):  203-205. (JSTOR link).

Loh, A. L. C. and T. H. Tan. 2002. Asset write-offs - Managerial incentives and macroeconomic factors. Abacus 38(1): 134-151.

Lonergan, W. 2009. Discussion of Bloom. Abacus 45(3): 390-396.

Lookabill, L. L. 1976. Some additional evidence on the time series properties of accounting earnings. The Accounting Review (October): 724-738. (JSTOR link).

Lorek, K. S. and G. L. Willinger. 2003. The earnings forecasting conundrum. Management Accounting Quarterly (Fall): 63-68.

Lorek, K. S., C. L. McDonald and D. H. Patz. 1976. A comparative examination of management forecasts and Box-Jenkins forecasts of earnings. The Accounting Review (April): 321-330. (JSTOR link).

Lorek, K. S., J. D. Icerman and A. A. Abdulkader. 1983. Further descriptive and predictive evidence on alternative time-series models for quarterly earnings. Journal of Accounting Research (Spring): 317-328. (JSTOR link).

Lorig, A. N. 1943. Valuing inventories in profit and loss determination. The Accounting Review (July): 234-239. (JSTOR link).

Louderback, J. G. III. 1971. Projectability as a criterion for income determination methods. The Accounting Review (April): 298-305. (JSTOR link).

Louis, H. 2003. The value relevance of the foreign translation adjustment. The Accounting Review (October): 1027-1047. (JSTOR link).

Lowe, H. D. 1961. The classification of corporate stock equities. The Accounting Review (July): 425-433. (JSTOR link).

Lowe, H. D. 1990. Shortcomings of Japanese consolidated financial statements. Accounting Horizons (September): 1-9.

Lowes-Dickinson, A. 1924. Publicity in industrial accounts with a comparison of English and American methods. Journal of Accountancy (October): 254-274.

Luehlfing, M. S. 1995. Methods of consolidation in current accounting textbooks. Journal of Accounting Education 13(3): 349-365.

Luehlfing, M. S. 1995. The politics of self-imposed regulations - Has a new day dawned? Accounting Horizons (June): 68-76.

Lukas, G. E. 1935. Prepaid interest. The Accounting Review (September): 298-301. (JSTOR link).

Lund, R. I. 1941. Realizable value as a measurement of gross income. The Accounting Review (December): 373-385. (JSTOR link).

Lundholm, R. J. 1999. Reporting on the past: A new approach to improving accounting today. Accounting Horizons (December): 315-322.

Ludlam, C. S. 1914. Treatment of sinking funds. Journal of Accountancy (March): 165-176.

Luoma, G. A. and E. A. Spiller Jr. 2002. Financial accounting return on investment and financial leverage. Journal of Accounting Education 20(2): 131-138.

Lusk, E. J. 1973. Cognitive aspects of annual reports: Field independence/dependence. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 191-202. (JSTOR link).

Lusk, E. J. 1973. [Discussion of cognitive aspects of annual reports: Field independence/dependence]: A reply. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 215-224. (JSTOR link).

Lutz, S. A. 1982. Pension plan disclosures: What they mean. Management Accounting (April): 48-54.

Lynch, T. E. 1972. Reporting requirements for equity securities. Management Accounting (December): 23-26, 30.

Lynn, J. R. 1916. Classification and certification of profits. Journal of Accountancy (April): 255-260.

Lys, T. 1984. Mandated accounting changes and debt covenants: The case of oil and gas accounting. Journal of Accounting and Economics (April): 39-65.

Lys, T. 1986. Discussion of capital analysis of reserve recognition accounting. Journal of Accounting Research (Studies on Alternative Measures of Accounting Income): 109-111. (JSTOR link).

Ma, R. and R. Hopkins. 1988. Goodwill - An example of puzzle-solving in accounting. Abacus 24(1): 75-85.

Ma, R. and R. Hopkins. 1992. Goodwill - An example of puzzle-solving in accounting - A reply. Abacus 28(1): 113-115.

MacDougall, C. 1960. Amortization of premiums on bonds acquired by trusts and estates. The Accounting Review (January): 137-138. (JSTOR link).

Macintosh, N. B. 2006. Accounting - Truth, lies, or "Bullshit"? A philosophical investigation. Accounting and the Public Interest (6): 22-36.

MacNeal, K. 1939. Truth in Accounting. University of Pennsylvania Press. For a discussion of this book, see Zeff, S. A. 1982. Truth in accounting: The ordeal of Kenneth MacNeal. The Accounting Review (July): 528-553. (JSTOR link).

MacNeal, K. 1939. What's wrong with accounting? The Nation (October 7): 370-372.

MacNeal, K. 1939. What's wrong with accounting? The Nation (October 14): 409-412.

MacNeal, K. 1941. Caveat investor. The Nation (February 8): 151-153.

MacNeal, K. 1941. Is our system of financial reporting sound? The Accounting Forum (April): 7-11.

Macpherson, F. H. 1912. Sinking fund principle and practice. Journal of Accountancy (August): 113-116.

Maddox, R. L. III. 2002. "Tracking" common stocks and the potential misuse of the two-class method of calculating earnings per share. Management Accounting Quarterly (Fall): 16-20.

Maddox, R. L. III. 2003. Accounting for the legal fiction called tracking stock. Management Accounting Quarterly (Summer): 1-9.

Magee, H. C. 1918. Interest and cost. Journal of Accountancy (November): 398-400.

Magee, R. P. 1974. Industry-wide commonalities in earnings. Journal of Accounting Research (Autumn): 270-287. (JSTOR link).

Magliolo, J. 1986. Capital market analysis of reserve recognition accounting. Journal of Accounting Research (Studies on Alternative Measures of Accounting Income): 69-108. (JSTOR link).

Mahon, G. and W. P. Hilton. 1916. Interest on capital. Journal of Accountancy (October): 253-264.

Mahoney, J. J. 1970. Earnings per share and the insensitive denominator. Management Accounting (July): 15-20.

Maines, L. A. and J. M. Wahlen. 2006. The nature of accounting information reliability: Inferences from archival and experimental research. Accounting Horizons (December): 399-425.

Maines, L. A., E. Bartov, A. L. Beatty, C. A. Botosan, P. M. Fairfield, D. E. Hirst, T. E. Iannoconi, R. Mallett, M. Venkatachalam  and L. Vincent. 2004. AAA Financial Accounting Standards Committee: Commentary on the IASB's exposure draft on business combinations. Accounting Horizons (March): 55-64.

Maines, L. A., E. Bartov, A. L. Beatty, C. A. Botosan, P. M. Fairfield, D. E. Hirst, T. E. Iannoconi, R. Mallett, M. Venkatachalam  and L. Vincent. 2004. AAA Financial Accounting Standards Committee: Evaluation of the IASB's proposed accounting and disclosure requirements for share-based payment. Accounting Horizons (March): 65-76.

Maines, L. A., E. Bartov, P. M. Fairfield, D. E. Hirst, T. E. Iannaconi, R. Mallett, C. M. Schrand, D. J. Skinner and L. Vincent. 2003. AAA Financial Accounting Standards Committee: Evaluating concepts-based vs. rules-based approaches to standard setting. Accounting Horizons (March): 73-89.

Maines, L. A., E. Bartov, P. M. Fairfield, D. E. Hirst, T. E. Iannaconi, R. Mallett, C. M. Schrand, D. J. Skinner and L. Vincent. 2003. AAA Financial Accounting Standards Committee: Evaluation of the FASB's proposed accounting and disclosure requirements for guarantors. Accounting Horizons (March): 51-58.

Maines, L. A., E. Bartov, A. L. Beatty, C. A. Botosan, P. M. Fairfield, D. E. Hirst, T. E. Iannaconi, R. Mallett, M. Venkatachalam and L. Vincent. 2003. AAA Financial Accounting Standards Committee: Comments on the FASB's proposals on consolidating special-purpose entities and related standard-setting issues.  Accounting Horizons (June): 161-173.

Maines, L. A., E. Bartov, P. M. Fairfield, D. E. hirst, T. A. Iannaconi, R. Mallett, C. M. Schrand, D. J. Skinner and L. Vincent. 2003. AAA Financial Accounting Standards Committee: Implications of accounting research for the FASB's initiatives on disclosure of information about intangible assets.  Accounting Horizons (June): 175-185.

Maines, L. A., S. G. Ryan, R. H. Herz, T. E. Iannaconi, K. G. Palepu, C. M. Schrand, D. J. Skinner and L. Vincent. 2002. AAA Financial Accounting Standards Committee: Recommendations on disclosure of nonfinancial performance measures.  Accounting Horizons (December): 353-362.

Maksy, M. M. 1988. Articulation problems between the balance sheet and the funds statement. The Accounting Review (October): 683-699. (JSTOR link).

Maloney, D. M. and R. H. Sanborn. 1988. Interactions between financial and tax accounting caused by the Tax Reform Act of 1986. Accounting Horizons (December): 21-28.

Mann, O. A. 1917. Depreciation and depreciation reserves. Journal of Accountancy (February): 107-113.

Manning, A. B. 1919. Advantages of uniform accounting. Journal of Accountancy (August): 113-120.

Mano, R. M. and M. L. Mouritsen. 2004. The sensibility of principles-based accounting standards. Strategic Finance (May): 55-57.

Mano, R. M., M. Anderson, V. Nycum and K. McBeth. 1996. Fairly presented, in accordance with GAAP...What does it really mean? Management Accounting (July): 44-46, 48.

Manrara, L. V. 1949. We are dragging our anchor - The drift from historical cost. N.A.C.A. Bulletin (November): 243-252. (Accountants need to define the boundaries of accounting, adopt historical cost as the only basis of accounting, and eliminate cost or market, LIFO, the base stock valuation method, and depreciation on replacement values).

Mantzke, K. and B. D. Clinton. 2003. Stock options analyzed from three accounting perspectives: Managerial, financial, and tax. Management Accounting Quarterly (Spring): 24-31.

Marcinko, D. and E. Petri. 1991. A clarification of certain issues arising out of nonmonetary exchanges. Journal of Accounting Education 9(2): 365-372.

Markey, E. J. and A. Levitt Jr. 1995. An exchange between the honorable Edward J. Markey, Chairman, U.S. House of Representatives subcommittee on telecommunications and finance, Committee on Energy and Commerce and the honorable Arthur Levitt, Jr. Chairman, Securities and Exchange Commission. Accounting Horizons (March): 71-78. 

Maroney, J. J. and R. E. McDevitt. 2008. The effects of moral reasoning on financial reporting decisions in a post Sarbanes-Oxley environment. Behavioral Research In Accounting 20(2): 89-110.

Marple, R. P. 1934. The sources of capital surplus. The Accounting Review (March): 75-82. (JSTOR link).

Marquardt, C. A. and C. I. Wiedman. 2007. Disclosure, incentives, and contingently convertible securities. Accounting Horizons (September): 281-294.

Marshall, J. 1977. The full disclosure problem. Management Accounting (February): 24-26.

Marshall, W. 1980. Discussion of the economic effects of involuntary uniformity in the financial reporting of R&D expenditures and accounting for research and development costs: The impact on research and development expenditures. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): 84-90. (JSTOR link).

Marston, C. and A. Polei. 2004. Corporate reporting on the internet by German companies. International Journal of Accounting Information Systems 5(3): 285-311.

Martens, S. C. and J. E. McEnroe. 1998. Interprofessional conflict, accommodation, and the flow of capital: The ASB vs the securities industry and its lawyers. Accounting, Organizations and Society 23(4):  361-376.

Martin, J. R. 1979. Timely and accurate financial statements via a computer timesharing system. The National Public Accountant (March): 24-32.

Martin, J. R. 1992. How The Effects of company growth can reverse the LIFO/FIFO Decision: A possible explanation for why many firms continue to use FIFO. Advances In Management Accounting (1): 207-232.

Martin, L. A., C. Subramaniam and R. L. Vigeland. 2000. The effects of SFAS No. 90 on nuclear electric utilities. Accounting Horizons (June): 191-209.

Martin, O. R. 1927. Surplus arising through revaluation. The Accounting Review (June): 111-123. (JSTOR link).

Martin, T. L. 1941. Overcapitalization has little meaning. The Accounting Review (December): 407-427. (JSTOR link).

Mason, A. K. and M. Gibbins. 1991. Judgment and U.S. accounting standards. Accounting Horizons (June): 14-24.

Mason, P. 1930. Accounting for current depreciation. The Accounting Review (June): 106-110. (JSTOR link).

Mason, P. 1932. Profits and surplus available for dividends. The Accounting Review (March): 61-66. (JSTOR link).

Masters, J. E. 1915. Financial statements as a basis of credit. Journal of Accountancy (May): 334-343.

Materne, D. W. and R. Vangermeersch. 1973. Capitalizing personnel-retention costs. Management Accounting (November): 27-28, 34.

Matherly, C. M. and H. A. Burton. 2005. An analysis of corporate website disclosures. Management Accounting Quarterly (Winter): 26-33.

Matherly, C. M., L. B. McWhorter and D. M. Frizzell. 2005. Management accountants' response to SOX: A survey of controllers. Management Accounting Quarterly (Summer): 19-23.

Mathews, G. C. 1938. Accounting in the regulation of security sales. The Accounting Review (September): 225-233. (JSTOR link).

Matsumoto, D. A. 2002. Management's incentives to avoid negative earnings surprises. The Accounting Review (July): 483-514. (JSTOR link).

Matsunaga, S. R. 1995. The effects of financial reporting costs on the use of employee stock options. The Accounting Review (January): 1-26. (JSTOR link).

Matulich, S. 1984. A theoretical deficiency in accounting for bonds. Journal of Accounting Education 2(2): 53-62.

Maurer, L. J. 1983. MNCs gain new freedom under FAS 52 flexibility. Management Accounting (December): 30-33.

Mauriello, J. A. 1964. The all-inclusive statement of funds. The Accounting Review (April): 347-357. (JSTOR link).

Mautner, O. and J. A. Mauriello. 1953. Complementary accounting through the general ledger. The Accounting Review (October):  565-569. (JSTOR link).

Mautz, R. D. Jr. and T. J. Hogan. 1989. Earnings per share reporting: Time for an overhaul? Accounting Horizons (September): 21-27.

Mautz, R. K. 1947. Profit-sharing bonus payments in the income statement. The Accounting Review (January): 54-57. (JSTOR link).

May, G. O. 1906. Premiums and discounts. Journal of Accountancy (November): 32-33.

May, G. O. 1906. The proper treatment of premiums and discounts on bonds. Journal of Accountancy (July): 174-186.

May, G. O. 1916. Reasons for excluding interest from cost. Journal of Accountancy (June): 401-409.

May, G. O. 1924. Interest as a cost. Journal of Accountancy (June): 475-476.

May, G. O. 1943. The nature of the financial accounting process. The Accounting Review (July): 189-193. (JSTOR link).

May, G. S. and D. K. Schneider. 1988. Reporting accounting changes: Are stricter guidelines needed? Accounting Horizons (September): 68-74.

Mayer-Sommer, A. P. and S. L. Laycock. 1978. Financial reporting: Let's replace compliance with competition. Management Accounting (December): 14-19, 36.

McAllister, J. P. 2003. Transparent reporting? It doesn't equal GAAP compliance. Strategic Finance (March): 46-48.

McCaffrey, D. P. 1982. Corporate resources and regulatory pressures: Toward explaining a discrepancy. Administrative Science Quarterly 27(3): 398-419. (JSTOR link).

Mcclure, M. M. 1988. Internationalization of the introductory financial accounting course. Journal of Accounting Education 6(1): 159-181.

McCormick, E. T. 1960. Reporting to stockholders. The Accounting Review (April): 223-227. (JSTOR link).

McCosh, A. M. 1967. Accounting consistency - Key to stockholder information. The Accounting Review (October): 693-700. (JSTOR link).

McCracken, S., S. E. Salterio and M. Gibbins. 2008. Auditor-client management relationships and roles in negotiating financial reporting. Accounting, Organizations and Society 33(4-5): 362-383.

McCullers, L. D. 1971. An alternative to APB Opinion No. 14. Journal of Accounting Research (Spring): 160-164. (JSTOR link).

McCullers, L. D. 1971. Discussion of an empirical study of the cost of convertible securities. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 116-118. (JSTOR link).

McDaniel, L., R. D. Martin and L. A. Maines. 2002. Evaluating financial reporting quality: The effects of financial expertise vs. financial literacy. The Accounting Review (Supplement: Quality of Earnings Conference): 139-167. (JSTOR link). 

McDonald, C. L. 1973. An empirical examination of the reliability of published predictions of future earnings. The Accounting Review (July): 502-510. (JSTOR link).

McDonald, D. L. 1969. Discussion of toward experimental criteria for judging disclosure improvement. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 44-50. (JSTOR link).

McEwen, R. A. and B. N. Schwartz. 1992. Are firms complying with the minimum standards for interim financial reporting? Accounting Horizons (March): 75-87.

McEwen, R. A., T. J. Hoey and J. A. Brozovsky. 2006. The FASB's codification project: A critical step toward simplification. Accounting Horizons (December): 391-398.

McGahran, K. T. 1988. SEC disclosure regulation and management perquisites. The Accounting Review (January): 23-41. (JSTOR link).

McGarvey, M. G. and P. M. Herald. 1990. Telecommunications vs. SFAS 101. Management Accounting (January): 31-35.

McGee, R. W. 1985. FASB hearings on software accounting. Management Accounting (July): 61-63.

McCrea, R. L. 1914. Treatment of mortgages and values. Journal of Accountancy (June): 479-482.

McGregor, W. 1999. An insider's view of the current state and future direction of international accounting standard setting. Accounting Horizons (June): 159-168.

McHugh, W. J. 1976. ERISA - A new audit headache for management. Management Accounting (April): 21-28.

McIntosh, J. G. 1916. Need of uniform accounting in the lumber industry. Journal of Accountancy (July): 10-15.

McIntyre, E. V. 1973. Current-cost financial statements and common-stock investments decisions. The Accounting Review (July): 575-585. (JSTOR link).

McKee, A. J. Jr., T. B. Bell and J. R. Boatsman. 1984. Management preferences over accounting standards: A replication and additional tests. The Accounting Review (October): 647-659. (JSTOR link).

McKee, T. E. 2009. A meta-learning approach to predicting financial statement fraud. Journal of Emerging Technologies in Accounting (6): 5-26.

McKenna, J. A. 1916. Ascertainment of value and profits from books of account. Journal of Accountancy (March): 192-205.

McKeown, J. C. 1973. Comparative application of market and cost based accounting models. Journal of Accounting Research (Spring): 62-99. (JSTOR link).

McKeown, J. C. 1987. Understanding accounting changes in an efficient market: Analysis of variance issues. The Accounting Review (July): 597-600. (JSTOR link).

McKinstry, S. 1996. Designing the annual reports of Burton PLC from 1930 to 1994. Accounting, Organizations and Society 21(1): 89-111.

McLeay, S., D. Ordelheide and S. Young. 2000. Constituent lobbying and its impact on the development of financial reporting regulations: Evidence from Germany. Accounting, Organizations and Society 25(1): 79-98.

McMullen, D. A., K. Raghunandan and D. V. Rama. 1996. Internal control reports and financial reporting problems. Accounting Horizons (December): 67-75.

McNichols, M. F. 2002. The quality of accruals and earnings: The role of accrual estimation errors: Discussion. The Accounting Review (Supplement: Quality of Earnings Conference): 61-69. (JSTOR link). 

McSweeney, B. 1997. The unbearable ambiguity of accounting. Accounting, Organizations and Society 22(7): 691-712.

McSweeney, B. 2009. The roles of financial asset market failure denial and the economic crisis: Reflections on accounting and financial theories and practices. Accounting, Organizations and Society 34(6-7): 835-848.

Means, K. M. and P. M. Kazenski. 1987. SFAS 91. New dilemmas. Accounting Horizons (December): 63-67.

Means, K. M. and P. M. Kazenski. 1988. SFAS 34: A recipe for diversity. Accounting Horizons (September): 62-67. 

Mear, R. and M. Firth. 1987. Assessing the accuracy of financial analyst security return predictions. Accounting, Organizations and Society 12(4): 331-340.

Meek, G. K. and S. J. Gray. 1988. The value added statement: An innovation for U.S. companies? Accounting Horizons (June): 73-81.

Mehta, D. R. and V. L. Andrews. 1968. A note on installment reporting of income, profitability, and fund flows. Journal of Accounting Research (Spring): 50-57. (JSTOR link).

Melton, E. P. and B. W. Brooks Jr. 1978. Impact of GAAP on the profitability of mortgage bankers. Management Accounting (December): 37-43.

Melumad, N. D. and T. Shibano. 1994. The Securities and Exchange Commission and the Financial Accounting Standards Board: Regulation through veto-based delegation. Journal of Accounting Research (Spring): 1-37. (JSTOR link).

Mensah, Y. M. 1981. A financial reporting model for dependent market economies. Abacus 17(2): 161-173.

Merrill, A. P. 1991. The inefficient politics of standard setting. Journal of Accounting Education 9(2): 399-404.

Messner, M. 2009. The limits of accountability. Accounting, Organizations and Society 34(8): 918-938.

Meyer, P. E. 1974. The APB's independence and its implications for the FASB. Journal of Accounting Research (Spring): 188-196. (JSTOR link).

Meyer, P. E. 1976. A framework for understanding "substance over form" in accounting. The Accounting Review (January): 80-89. (JSTOR link).

Meyers, S. L. 1973. Accounting for long-term notes. Management Accounting (July): 49-51.

Meyers, S. L. 1973. The stationarity problem in the use of the market model of security price behavior. The Accounting Review (April): 318-322. (JSTOR link).

Mezias, S. J. 1990. An institutional model of organizational practice: Financial reporting at the Fortune 200. Administrative Science Quarterly 35(3): 431-457. (JSTOR link).

Mezias, S. J. and M. Scarselletta. 1994. Resolving financial reporting problems: An institutional analysis of the process. Administrative Science Quarterly 39(4): 654-678. (JSTOR link).

Miller, H. 1972. Environmental complexity and financial reports. The Accounting Review (January): 31-37. (JSTOR link).

Miller, H. C. 1915. Treatment of cash discounts. Journal of Accountancy (February): 162-163.

Miller, H. E. 1974. Discussion of opportunities and implications of the report on objectives of financial statements. Journal of Accounting Research (Studies on Financial Accounting Objectives): 18-20. (JSTOR link).

Miller, P. B. 1990. The conceptual framework as reformation and counterreformation. Accounting Horizons (June): 23-32.

Miller, T. 1996. Distinguishing between loans and equity investments: Substance over form. Journal of Accounting Education 14(4): 551-578.

Milne, R. A., G. A. Vent and R. Neumann. 1987. Accounting for variable stock options. Journal of Accounting Education 5(2): 333-338.

Mitchell, T. W. 1906. The report of the American Locomotive Company. Journal of Accountancy (November): 42-46.

Mitchell, T. W. 1906. The reports of the Chicago, Rock Island and Pacific Railway Company. Journal of Accountancy (December): 146-153.

Mittelstaedt, H. F. 1989. An empirical analysis of the factors underlying the decision to remove excess assets from overfunded pension plans. Journal of Accounting and Economics (November): 399-418.

Mohr, R. M. 1991. Illustrating the economic consequences of FASB Statement No. 94, Consolidation of All Majority-Owned Subsidiaries. Journal of Accounting Education 9(1): 123-136.

Moriarity, S. 2005. An exploration of the competitive value of an accurate accounting system. Abacus 41(1): 40-54.

Morris, R. D. 1984. Corporate disclosure in a substantially unregulated environment. Abacus 20(1): 52-86.

Morris, R. D. and I. Gordon. 2006. Equity accounting adoption in regulated and unregulated settings: An empirical study. Abacus 42(1): 22-42.

Morrison, E. R. 1993. Off-balance sheet risks: What are they and why is their disclosure important? Journal of Accounting Education 11(2): 313-320.

Moyer, S. E. 1990. Capital adequacy ratio regulations and accounting choices in commercial banks. Journal of Accounting and Economics (July): 123-154.

Mozes, H. A. 1998. The FASB's conceptual framework and political support: The lesson from employee stock options. Abacus 34(2): 141-161.

Mozes, H. A. 2002. The value relevance of financial institutions' fair value disclosures: A study in the difficulty of linking unrealized gains and losses to equity values. Abacus 38(1): 1-15.

Mozes, H. A. and A. I. Schiff. 1995. A critical look at SFAS 34: Capitalization of interest cost. Abacus 31(1): 1-17.

Mian, S. L. and C. W. Smith Jr. 1990. Incentives associated with changes in consolidated reporting requirements. Journal of Accounting and Economics (October): 249-266.

Mian, S. L. and C. W. Smith Jr. 1990. Incentives for unconsolidated financial reporting. Journal of Accounting and Economics (January): 141-171.

Mikesell, R. M. 1959. Statement of source and application of funds without formal working papers. The Accounting Review (April): 300-301. (JSTOR link).

Millar, J. A. 1977. Split or dividend: Do the words really matter? The Accounting Review (January): 52-55. (JSTOR link).

Miller, H. C., S. P. Garner, R. H. Hassler, E. A. Heilman and J. A. White. 1951. Interim report of the standards rating committee. The Accounting Review (January): 19-21. (JSTOR link).

Miller, H. E. 1942. Accounting statements for publication. The Accounting Review (July): 251-256. (JSTOR link).

Miller, H. E. 1947. Surplus reserves. The Accounting Review (April):  147-150. (JSTOR link).

Miller, H. E. 1961. After there is agreement on broad accounting principles - What then? Texas Certified Public Accountant (September): 3-6. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648. (JSTOR link).

Miller, J. D. 1973. Accounting for warrants and convertible bonds. Management Accounting (January): 26-28.

Miller, P. B. 2002. Viewing the 1996 FAF restructuring as policy making without a formal due process. Accounting Horizons (September): 199-214.

Miller, P. B. W. 2001. Will you adopt quality financial reporting? Strategic Finance (January): 50-55.

Miller, P. B. W. and P. R. Bahnson. 2007. The top 10 reasons to fix the FASB's conceptual framework. Strategic Finance (July): 42-49.

Miller, S. 1984. Pensions: Most oppose controversial proposals at FASB's public hearing. Management Accounting (March): 74-75.

Miller, W. D. 2008. The fatal flaw in SFAS No. 157. Strategic Finance (August): 40-47.

Mills, R. H. 1967. Investment loss reserves for corporate bond investors. The Accounting Review (January): 74-81. (JSTOR link).

Mock, T. J. 1976. Measurement and Accounting Information Criteria. Studies in Accounting Research (13). American Accounting Association.

Moehrie, S. R., J. A. Reynolds-Moehrie and J. S. Wallace. 2001. How informative are earnings numbers that exclude goodwill amortization? Accounting Horizons (September): 243-255. 

Moehrie, S. R., J. A. Reynolds-Moehrie and J. S. Wallace. 2001. Pooling and rescinded or forgone stock repurchases. Accounting and the Public Interest (1): 115-133.

Moeran, E. H. 1918. Stock dividends. Journal of Accountancy (March): 239-240.

Mogis, R. C. 1961. Do undisclosed liabilities distort financial statements? N.A.A. Bulletin (February): 45-53.

Mohr, R. M. 1988. Unconsolidated finance subsidiaries: Characteristics and debt/equity effects. Accounting Horizons (March): 27-34.

Mohrman, M. B. 1996. The use of fixed GAAP provisions in debt contracts. Accounting Horizons (September): 78-91.

Monahan, S. J. 2008. Discussion of “Is financial reporting shaped by equity markets or debt markets? An international study of timeliness and conservatism”. Review of Accounting Studies 13(2-3): 206-215.

Monroe, A. L. 1974. Discussion of opportunities and implications of the report on objectives of financial statements. Journal of Accounting Research (Studies on Financial Accounting Objectives): 21-24. (JSTOR link).

Monson, N. P. and J. A. Tracy. 1964. Stock rights and accounting wrongs. The Accounting Review (October): 890-893. (JSTOR link).

Montgomery, R. H. 1913. The fallibility of unverified financial statements. Journal of Accountancy (July): 1-10.

Montgomery, R. H. 1919. Influence of the war on balance-sheets. Journal of Accountancy (July): 1-8.

Montgomery, R. H. 1936. The natural business year. N.A.C.A. Bulletin (November 15): 305-322.

Moonitz, M. 1942. The entity approach to consolidated statements. The Accounting Review (July): 236-242. (JSTOR link).

Moonitz, M. 1943. Inventories and the statement of funds. The Accounting Review (July): 262-266. (JSTOR link).

Moonitz, M. 1956. Reporting on the flow of funds. The Accounting Review (July): 375-385. (JSTOR link).

Moonitz, M. 1957. Income taxes in financial statements. The Accounting Review (April): 175-183. (JSTOR link).

Moonitz, M. 1961. The Basic Postulates of Accounting, Accounting Research Study No. 1. AICPA.

Moonitz, M. 1967. Can laws coerce accounting? Journal of Accounting Research (Spring): 129-130. (JSTOR link).

Moonitz, M. 1974. Obtaining Agreement on Standards in the Accounting Profession. Studies in Accounting Research (8). American Accounting Association.

Moore, L. 2009. Economic "reality" and the myth of the bottom line. Accounting Horizons (September): 327-340. ("Why do accounting practitioners, users, and standard setters continue to pursue a mythical, determinate "bottom line" in spite of the known limitations of accounting measures?").

Moore, M. L. 1973. Management changes and discretionary accounting decisions. Journal of Accounting Research (Spring): 100-107. (JSTOR link).

Moore, M. L. and S. Buzby. 1972. The quality of corporate financial disclosure: A comment. The Accounting Review (July): 581-584. (JSTOR link).

Morey, L. 1918. Financial reports of public institutions. Journal of Accountancy (July): 33-37.

Morey, L. 1918. Miscellaneous incomes of public institutions. Journal of Accountancy (November): 357-360.

Morey, L. 1927. Finding correct principles of public accounts. The Accounting Review (September): 213-222. (JSTOR link). 

Morey, L. 1942. Financial reporting in the federal government. The Accounting Review (April): 73-82. (JSTOR link).

Morgen, D. 1973. Showdown at the 'GAAP'. Management Accounting (December): 59-61.

Moriarity, S. 1979. Communicating financial information through multidimensional graphics. Journal of Accounting Research (Spring): 205-224. (JSTOR link).

Morley, M. F. 1979. The value added statement in Britain. The Accounting Review (July): 618-629. (JSTOR link).

Morrison, L. F. 1952. Some accounting limitations of statement interpretation. The Accounting Review (October):  490-495. (JSTOR link).

Morrison, P. L. 1935. Reports to stockholders. The Accounting Review (March): 77-83. (JSTOR link).

Morse, D. 1981. Discussion of on the politics of accounting disclosure and measurement: An analysis of economic incentives. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 36-42. (JSTOR link).

Morse, D. and G. Richardson. 1983. The LIFO/FIFO decision. Journal of Accounting Research (Spring): 106-127. (JSTOR link).

Morton, J. R. 1974. Qualitative objectives of financial accounting: A comment on relevance and understandability. Journal of Accounting Research (Autumn): 288-298. (JSTOR link).

Moss, A. G. 1914. The value of an audited statement. Journal of Accountancy (December): 455-459.

Moss, M. F. 1954. The presentation of errors in valuation. The Accounting Review (April): 308-310. (JSTOR link).

Most, K. S. 1969. Two forms of experimental accounts. The Accounting Review (January): 145-152. (JSTOR link).

Most, K. S. 1979. A new method of accounting for oil and gas producers. Management Accounting (May): 53-58. 

Mott, C. H. 1973. Forecast disclosure. Management Accounting (July): 17-18, 28.

Mouck, T. 2004. Institutional reality, financial reporting and the rules of the game. Accounting, Organizations and Society 29(5-6): 525-541.

Moyer, C. A. 1940. Should obsolescence be separately accrued? The Accounting Review (June): 225-231. (JSTOR link).

Mucklow, W. 1916. Profits from real estate sales. Journal of Accountancy (May): 321-332.

Munter, P., T. Moores and T. A. Ratcliffe. 1994. A new look at market value accounting. Management Accounting (March): 41-45. (Related to the FASB's Statement of Financial Accounting Standards 115).

Murdoch, B. 1986. The information content of FAS 33 returns on equity. The Accounting Review (April): 273-287. (JSTOR link).

Murphy, E. A. and C. J. Hoeppner. 2002. Using technology and library resources in financial accounting courses. Journal of Accounting Education 20(4): 331-346.

Myer, J. N. 1944. Statements accounting for balance sheet changes. The Accounting Review (January): 31-38. (JSTOR link).

Myers, F. T. 1975. Filing pro forma financial statements. Management Accounting (December): 25-26, 30.

Myers, J. H. 1948. Presentation of long-term lease liabilities in the balance sheet. The Accounting Review (July): 289-295. (JSTOR link).

Myers, J. H. 1959. Footnotes. The Accounting Review (July): 381-388. (JSTOR link).

Myers, J. H. 1959. The critical event and recognition of net profit. The Accounting Review (October): 528-532. (JSTOR link).

Nagar, V., D. Nanda and P. Wysocki. 2003. Discretionary disclosure and stock-based incentives. Journal of Accounting and Economics (January): 283-309.

Nagarajan, N. J. and S. S. Sridhar. 1996. Corporate responses to segment disclosure requirements. Journal of Accounting and Economics (April): 253-275.

Nagy, A. L. 2007. Balance sheet management at Olympic Steel. Strategic Finance (July): 26-32.

Nair, R. D. and L. E. Rittenberg. 1990. Summary annual reports: Background and implications for financial reporting and auditing. Accounting Horizons (March): 25-38.

Nair, R. D., L. E. Rittenberg and J. J. Weygandt. 1990. Accounting for interest rate swaps - A critical evaluation. Accounting Horizons (September): 20-30.

Nair, R. D., L. E. Rittenberg and J. J. Weygandt. 1990. Accounting for redeemable preferred stock: Unresolved issues. Accounting Horizons (June): 33-41.

Nakano, I. 1972. Noise and redundancy in accounting communications. The Accounting Review (October): 693-708. (JSTOR link). ("...price changes are a sort of "noise" destroying a part (PI) of the transmitted set of messages (PI and CI) in accounting practice halfway to the information receivers." PI = purchasing power information and CI = cash fund information).

Nakayama, M., S. Lilien and M. Benis. 1981. Due process and FAS no. 13. Management Accounting (April): 49-53.

Nash, L. R. 1930. Depreciation accounting methods for public utilities. The Accounting Review (June): 125-141. (JSTOR link).

National Association of Accountants. 1961. Accrual, deferral - and application. N.A.A. Bulletin (April Section 3): 3-7.

National Association of Accountants. 1961. Application of accrued and deferred costs to interim periods - "Actual" and "control" viewpoints. N.A.A. Bulletin (April Section 3): 8-10.

National Association of Accountants. 1961. Application of accrued and deferred costs to interim periods - The "activity" viewpoint. N.A.A. Bulletin (April Section 3): 11-15.

National Association of Accountants. 1961. Application of accrued and deferred revenue to periods. N.A.A. Bulletin (April Section 3): 26-29 .

National Association of Accountants. 1961. Practice in applying particular costs to periods. N.A.A. Bulletin (April Section 3): 16-25.

National Association of Accountants. 1970. Why Singer's annual report is no. 1. Management Accounting (February): 56-57.

National Association of Accountants. 1972. Accounting objectives aired at public hearings. Management Accounting (July): 64-67.

National Association of Accountants. 1972. Accounting summit. Management Accounting (March): 60-61. (Discussion of Wheat and Trueblood committees).

National Association of Accountants. 1972. AICPA adopts Wheat committee report. Management Accounting (June): 49-50, 53.

National Association of Accountants. 1972. Financial reporting by diversified companies. Management Accounting (January): 53-54, 59.

National Association of Accountants. 1972. Guidelines for interim financial reporting. Management Accounting (August): 49-51.

National Association of Accountants. 1972. Look what's happened to annual reports. Management Accounting (April): 61-63.

National Association of Accountants. 1972. Major changes urged in APB rules making. Management Accounting (January): 10-14, 58.

National Association of Accountants. 1972. The future of accepted accounting principles. Management Accounting (August): 11-14.

National Association of Accountants. 1973. Fixed asset accounting: The capitalization of costs. Management Accounting (January): 51-59.

National Association of Accountants. 1973. The Trueblood committee report. Management Accounting (December): 62-63.

National Association of Accountants. 1974. MAP speaks out on R & D costs. Management Accounting (May): 52.

National Association of Accountants. 1975. An interview with John C. Burton. Management Accounting (May): 19-23.

National Association of Accountants. 1977. The accounting establishment. Management Accounting (April): 51-54. (Discussion of the Metcalf subcommittee report and list of the Metcalf committee's 16 recommendations).

National Association of Accountants. 1979. Proposed funds statements for managers and investors. Management Accounting (June): 56-57.

National Association of Accountants. 1980. FAS 33. Management Accounting (March): 58-59.

National Association of Accountants. 1982. The costs of implementing FAS no. 33. Management Accounting (January): 71 and 49.

National Association of Accountants. 1984. Facts about FASB. Management Accounting (January): 62-65.

National Association of Cost Accountants. 1933. Essential elements of cost for uniform accounting under the N. R. A. N.A.C.A. Bulletin (December 15): 469-501.

National Association of Cost Accountants. 1933. Provisions of industrial codes and agreements. N.A.C.A. Bulletin (June 15): 1481-1484.

National Association of Cost Accountants. 1933. Summary of proposed National Industrial Recover Act. N.A.C.A. Bulletin (June 15): 1477-1480.

Nau, C. H. 1924. The balance-sheet - Its importance, content and preparation. Journal of Accountancy (March): 233-235.

Nelson, E. G. 1935. That balance-sheet approach. The Accounting Review (December): 313-317. (JSTOR link).

Nelson, E. G. 1947. A brief study of balance sheets. The Accounting Review (October):  341-352. (JSTOR link).

Nelson, G. K. 1966. Current and historical costs in financial statements. The Accounting Review (January): 42-47. (JSTOR link).

Nelson, K. and R. H. Strawser. 1970. A note on APB Opinion No. 16. Journal of Accounting Research (Autumn): 284-289. (JSTOR link).

Nelson, K. K. 1996. Fair value accounting for commercial banks: An empirical analysis of SFAS No. 107. The Accounting Review (April): 161-182. (JSTOR link).

Nelson, M. W. 2003. Behavioral evidence on the effects on principles- and rules-based standards. Accounting Horizons (March): 91-104.

Nelson, O. S. 1934. The Clark plan of retail accounting. The Accounting Review (September): 242-246. (JSTOR link).

Nelson, O. S. 1951. Capital gains from price level increases. The Accounting Review (January): 31-32. (JSTOR link).

Nelson, T. G. 1987. Post-retirement benefits: The tip of the financial iceberg. Management Accounting (January): 52-55.

Neu, D., H. Warsame and K. Pedwell. 1998. Managing public impressions: Environmental disclosures in annual reports. Accounting, Organizations and Society 23(3): 265-282.

Neubig, R. D. 1964. Sales growth - Fact or fiction? The Accounting Review (January): 86-89. (JSTOR link). (Misleading financial statements can arise from non-comparable organizations, non-comparable time periods, and non-comparable monetary units).

Neumann, F. L. 1969. The incidence and nature of consistency exceptions. The Accounting Review (July): 546-554. (JSTOR link).

Newberry, S. 2001. Reciprocal and non-reciprocal transactions: The FASB's stock-based compensation project. Abacus 37(2): 177-187.

Newberry, S. 2003. Reporting performance: Comprehensive income and its components. Abacus 39(3): 325-339.

Newlove, G. H. 1946. Columnar realization and liquidation statement. The Accounting Review (January): 78-82. (JSTOR link).

Newlove, G. H. 1953. New techniques in consolidations. The Accounting Review (October):  500-504. (JSTOR link).

Newman, D. P. 1981. An investigation of the distribution of power in the APB and FASB. Journal of Accounting Research (Spring): 247-262. (JSTOR link).

Newman, D. P. 1981. Coalition formation in the APB and the FASB: Some evidence on the size principle. The Accounting Review (October): 897-909. (JSTOR link).

Newman, D. P. 1981. [Discussion of the SEC's influence on accounting standards: The power of the veto]: A reply. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 170-173. (JSTOR link).

Newman, D. P. 1981. The SEC's influence on accounting standards: The power of the veto. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 134-156. (JSTOR link).

Newman, D. P. 1982. Coalition formation in the APB and the FASB: A reply. The Accounting Review (January): 196-199. (JSTOR link).

Newman, P. and R. Sansing. 1993. Disclosure policies with multiple users. Journal of Accounting Research (Spring): 92-112. (JSTOR link).

Newton, L. K. 1977. The risk factor in materiality decisions. The Accounting Review (January): 97-108. (JSTOR link).

Ng, D. S. 1978. An information economics analysis of financial reporting and external auditing. The Accounting Review (October): 910-920. (JSTOR link).

Nichols, A. C. and D. E. Grawoig. 1968. Accounting reports with time as a variable. The Accounting Review (October): 631-639. (JSTOR link). (Example of income statements per thousand units sold, rather than by time period).

Nichols, D. R. 1973. The effect of extraordinary items on predictions of earnings. Abacus 9(1): 81-92.

Nicklis, J. O. 1952. The accountant's role in the annual report. N.A.C.A. Bulletin (February): 671-678.

Nielsen, O. 1967. Canons for line of business reporting. Management Accounting (August): 3-7.

Nobes, C. 1992. A political history of goodwill in the U.K.: An illustration of cyclical standard setting. Abacus 28(2): 142-167.

Nobes, C. 1998. Towards a general model of the reasons for international differences in financial reporting. Abacus 34(2): 162-187.

Nobes, C. 2002. An analysis of the international development of the equity method. Abacus 38(1): 16-45.

Nobes, C. W. 2005. Rules-based standards and the lack of principles in accounting. Accounting Horizons (March): 25-34.

Nodar, A. L. 1986. Coca-Cola writes an accounting procedures manual. Management Accounting (October): 52-53. (Related to their multinational accounting offices reporting in a standard way).

Noe, C. F. 1999. Voluntary disclosures and insider transactions. Journal of Accounting and Economics (July): 305-326.

Nogler, G. E. and K. B. Schwartz. 1989. Financial reporting and auditors' opinions on voluntary liquidations. Accounting Horizons (September): 12-20.

Noguchi, M. and J. R. Edwards. 2004. Accounting principles, internal conflict and the state: The case of the ICAEW, 1948-1966. Abacus 40(3): 280-320.

Noone, J. 1910. A study of industrial corporation balance sheets. Journal of Accountancy (August): 241-255.

Noone, J. 1910. A study of industrial corporation balance sheets: Part II. Journal of Accountancy (September): 348-367.

Noreen, E. W. and R. M. Bowen. 1989. Tax incentives and the decision to capitalize or expense manufacturing overhead. Accounting Horizons (March): 29-42.

Norton, C. 1989. Transition to new accounting rules: The case of FAS 87. Accounting Horizons (December): 40-48.

Norton, C. L. and R. E. Smith. 1979. A comparison of general price level and historical cost financial statements in the prediction of bankruptcy. The Accounting Review (January): 72-87. (JSTOR link).

Norton, C. L. and T. S. Wetzel. 1986. The recognition and measurement guidelines of FASB concepts no. 5. Journal of Accounting Education 4(2): 75-84.

Norton, J. 1995. The impact of financial accounting practices on the measurement of profit and equity: Australia versus the United States. Abacus 31(2): 178-200.

Novak, F. S. and W. M. Koeblitz. 1984. Pensions: The surprise package in corporate marriage. Management Accounting (January): 50-55.

Nurnberg, H. 1969. A note on the financial reporting of depreciation and income taxes. Journal of Accounting Research (Autumn): 257-261. (JSTOR link).

Nurnberg, H. 1974. Some of the Essential Provisions of Opinion No. 8. The Accounting Review (January): 165-176. (JSTOR link).

Nurnberg, H. 1983. Issues in funds statement presentation. The Accounting Review (October): 799-812. (JSTOR link).

Nurnberg, H. 1988. Annual and interim financial reporting of changes in accounting estimates. Accounting Horizons (September): 15-25.

Nurnberg, H. 1993. Inconsistencies and ambiguities in cash flow statements under FASB statement No. 95. Accounting Horizons (June): 60-75.

Nurnberg, H. 2001. Minority interest in the consolidated retained earnings statement. Accounting Horizons (June): 119-146.

Nurnberg, H. 2004. Accounting for company-owned life insurance. Accounting Horizons (June): 109-126.

Nurnberg, H. and C. Grube. 1970. Alternative methods of accounting for business combinations. The Accounting Review (October): 783-789. (JSTOR link).

Nurnberg, H. and J. Sweeney. 1989. The effect of fair values and historical costs on accounting for business combinations. Issues In Accounting Education (Fall): 375-395.

Nurnberg, H. and J. Sweeney. 2007. Understanding accounting for business combinations: An instructional resource. Issues In Accounting Education (May): 255-284.

Nurnberg, H., C. P. Stickney and R. L. Weil. 1975. Combining stockholders' equity accounts under pooling of interests method. The Accounting Review (January): 179-183. (JSTOR link).

Nussbaumer, N. 1992. Does the FASB's conceptual framework help solve real accounting issues? Journal of Accounting Education 10(1): 235-242.

Oakey, F. 1915. Standardization of financial statements. Journal of Accountancy (September): 179-185.

O'Brien, R. T. 1996. SFAS No. 121 illustrated. Management Accounting (January): 29.

O'Bryan, D., G. W. Owings, J. Quirin and K. Berry. 1995. Nonmonetary asset exchanges revisited: An updated pedagogical approach. Journal of Accounting Education 13(4): 499-507.

O'Connell, V. 2007. Reflections on stewardship reporting. Accounting Horizons (June): 215-227.

O'Connor, M. C. 1973. On the usefulness of financial ratios to investors in common stock. The Accounting Review (April): 339-352. (JSTOR link).

O'Connor, M. C. 1974. On the usefulness of financial ratios to investors in common stock: A reply. The Accounting Review (July): 551-556. (JSTOR link).

O'Connor, N. C. 1977. Initial franchise fee: Revenue recognition. Management Accounting (November): 48-51.

O'Doherty B. 1984. Presenting R&D: A convergence model and an algorithm. Issues In Accounting Education: 68-74.

O'Donnell, J. L. 1965. Relationships between reported earnings and stock prices in the electric utility industry. The Accounting Review (January): 135-143. (JSTOR link).

O'Donnell, J. L. 1968. Further observations on reported earnings and stock prices. The Accounting Review (July): 549-553. (JSTOR link).

O'Leary, T. 1985. Observations on corporate financial reporting in the name of politics. Accounting, Organizations and Society 10(1): 87-102.

Oliver, B. L. 1972. A study of confidence interval financial statements. Journal of Accounting Research (Spring): 154-166. (JSTOR link).

Olson, S. K. and J. J. Weygandt. 1973. Evolution of accounting changes: Opinion No. 20. The Accounting Review (April): 428-429. (JSTOR link).

O'Malley, S. F. 1991. Standard setting process in trouble (again). Accounting Horizons (June): 97.

Oppong, A. 1980. Information content of annual earnings announcements revisited. Journal of Accounting Research (Autumn): 574-584. (JSTOR link).

O'Rourke, J. 1999. Getting ahead with SFAS 131. Strategic Finance (December): 39-40, 42. (Analyzing the required segment information).

Ortegren, A. and B. Reed. 1997. Postretirement benefits: The implementation of SFAS No. 106 ‘versus’ accrual accounting in the mining industry. Journal of Accounting Education 15(2): 289-303.

Owen, J. M. 1958. A review of the basic concepts of financial accounting. N.A.A. Bulletin (June): 65-76. (Discussion of the concepts of utility, objectivity, consistency, the accounting entity, the going concern, conservatism, etc.).

Owen, J. M. 1962. Deferred credits - A disguise. N.A.A. Bulletin (April): 47-52.

Owens, R. N. 1936. Surplus accounts of iron and steel corporations. The Accounting Review (June): 171-178. (JSTOR link).

Owusu-Ansah, S. and J. Yeoh. 2005. The effect of legislation on corporate disclosure practices. Abacus 41(1): 92-109.

Pacharn, P. 2008. Accounting choice and optimal incentive contracts: A role of financial reporting in management performance evaluation. Advances in Management Accounting (17): 289-316.

Page, E. D. 1916. Balance sheet valuations. Journal of Accountancy (April): 241-254.

Pahler, A. J. 2002. Advanced Accounting. South-Western.

Palepu, K. G., P. M. Healy and V. L. Bernard. 2004. Business Analysis & Valuation: Using Financial Statements: Text & Cases, 3e. South-Western Educational Publishing.

Palmon, D. and L. J. Seidler. 1978. Current value reporting of real estate companies and a possible example of market inefficiency. The Accounting Review (July): 776-790. (JSTOR link).

Pankoff, L. D. and R. L. Virgil. 1970. On the usefulness of financial statement information: A suggested research approach. The Accounting Review (April): 269-279. (JSTOR link).

Pany, K. and S. Wheeler. 1989. Materiality: An inter-industry comparison of the magnitudes and stabilities of various quantitative measures. Accounting Horizons (December): 71-78.

Paradiso, J. and J. R. Cruickshank. 2007. Process mapping for SOX and beyond. Strategic Finance (March): 30-35.

Parker, J. E. and B. E. Cushing. 1971. Earnings per share and convertible securities: A utilitarian approach. Abacus 7(1): 29-38.

Parker, J. R. E. 1963. Give consideration to direct costing for external reporting. N.A.A. Bulletin (October): 3-9.

Parker, R. H. and D. Morris. 2001. The influence of U.S. GAAP on the harmony of accounting measurement policies of large companies in the U.K. and Australia. Abacus 37(3): 297-328.

Parker, W. M. 1963. The treatment of short-term credit in the funds statement. The Accounting Review (October): 785-788. (JSTOR link).

Partington, G., J. McKinnon and C. Martin. 1986. Funds statements and the two-entity test: A reponse. Abacus 22(1): 39-44.

Pastena, V. 1979. Some evidence on the SEC's system of continuous disclosure. The Accounting Review (October): 776-783. (JSTOR link).

Pastena, V. and J. Ronen. 1979. Some hypotheses on the pattern of management's informal disclosures. Journal of Accounting Research (Autumn): 550-564. (JSTOR link).

Paton, W. A. 1919. Some phases of capital stock. Journal of Accountancy (May): 321-335.

Paton, W. A. 1919. "Some phases of capital stock". Journal of Accountancy (August): 158-160.

Paton, W. A. 1919. "Some phases of capital stock". Journal of Accountancy (December): 474-477.

Paton, W. A. 1920. Some current valuation accounts. Journal of Accountancy (May): 335-350.

Paton, W. A. 1937. Presentation of bond discount. The Accounting Review (September): 285-290. (JSTOR link).

Paton, W. A. 1969. Postscript on "treasury" shares. The Accounting Review (April): 276-283. (JSTOR link).

Paton, W. A. and A. C. Littleton. 1940. An Introduction to Corporate Accounting Standards. Monograph No. 3. American Accounting Association.

Patterson, E. R. and R. Smith. 2003. Materiality uncertainty and earnings misstatement. The Accounting Review (July): 819-846. (JSTOR link).

Patton, T. and J. Bishop. 2009. Reporting unrelated business income. Journal of Accountancy (February): 52-57.

Pautler, H. A. 1963. All-purpose funds statement - Basis and development. N.A.A. Bulletin (February): 3-17.

Payne, R. E. 1933. The importance of clarity in balance sheet display. The Accounting Review (December): 292-301. (JSTOR link).

Peasnell, K., G. Dean and G. Gebhardt. 2009. Reflections on the revision of the IASB framework by EAA academics. Abacus 45(4): 518-527.

Peasnell, K. V. and D. J. Williams. 1986. Ersatz academics and scholar-saints: The supply of financial accounting research. Abacus 22(2): 121-135.

Peasnell, K. V. and L. C. L. Skerratt. 1977. How well does a single index represent the nineteen Sandilands plant and machinery indices? Journal of Accounting Research (Spring): 108-119. (JSTOR link).

Peavey, D. E. 1990. Battle at the GAAP? It's time for a change. Management Accounting (February): 31-35.

Peavey, D. E. and S. K. Webster. 1990. Is GAAP the gap to international markets? Management Accounting (August): 31-35.

Peel, M. J., M. W. Pendlebury and R. E. V. Groves. 1991. Employee share ownership, privatization and internal financial reporting - Some new evidence. Management Accounting Research (June): 71-88.

Peles, Y. 1970. Amortization of advertising expenditures in the financial statements. Journal of Accounting Research (Spring): 128-137. (JSTOR link).

Peloubet, L. G. 1923. Balance-sheet uniformity. Journal of Accountancy (November): 336-338.

Peloubet, M. E. 1923. Mechanical difficulties in consolidating accounts. Journal of Accountancy (June): 413-429.

Penman, S. H. 1980. An empirical investigation of the voluntary disclosure of corporate earnings forecasts. Journal of Accounting Research (Spring): 132-160. (JSTOR link).

Penman, S. H. 2003. The quality of financial statements: Perspectives from the recent stock market bubble. Accounting Horizons (Supplement): 77-96.

Penman, S. H. 2009. Accounting for intangible assets: There is also an income statement. Abacus 45(3): 358-371.

Penno, M. 1985. Informational issues in the financial reporting process. Journal of Accounting Research (Spring): 240-255. (JSTOR link).

Penno, M. 1996. Unobservable precision choices in financial reporting. Journal of Accounting Research (Spring): 141-149. (JSTOR link).

Penno, M. C. 1997. Information quality and voluntary disclosure. The Accounting Review (April): 275-284. (JSTOR link).

Penno, M. C. 2008. Rules and accounting: Vagueness in conceptual frameworks. Accounting Horizons (September): 339-351.

Perry, K. W. 1963. Intercompany profits and ARB 51. The Accounting Review (July): 626-628. (JSTOR link).

Peterson, W. A. 1966. Significance of prospective income data. The Accounting Review (April): 275-282. (JSTOR link).

Petravick, S. and J. Gillett. 1996. Financial reporting on the world wide web. Management Accounting (July): 26-29.

Petravick, S. and J. W. Gillett. 1998. Distributing earnings reports on the internet. Management Accounting (October): 54-56.

Petri, E. 1973. Holding gains and losses as cost savings: A comment on Supplementary Statement No. 2 on inventory valuation. The Accounting Review (July): 483-488. (JSTOR link).

Petri, E. 1973. Sales to controlled corporations. Management Accounting (August): 42-44. (Related to APB opinion no. 18).

Petri, E. 1974. Income reporting and APB opinion no. 18. Management Accounting (December): 49-52.

Petri, E. 1974. On holding gains and losses and the evaluation of management: A reply. The Accounting Review (July): 528-529. (JSTOR link).

Petri, E. and R. Minch. 1974. The treasury stock method and conventional method in reciprocal stockholdings - An amalgamation. The Accounting Review (April): 330-341. (JSTOR link).

Petri, E. and R. Minch. 1975. The treasury stock method and conventional method in reciprocal stockholdings - An amalgamation: A reply. The Accounting Review (April): 365-369. (JSTOR link).

Petroni, K. R. 1992. Optimistic reporting in the property -casualty insurance industry. Journal of Accounting and Economics (December): 485-508.

Pettit, R. D. 1929. Early closing. The Accounting Review (September): 197-198. (JSTOR link).

Pflumm, R. 1993. Is mark-to-market accounting a threat to U.S. competitiveness? Management Accounting (August): 55-57.

Philips, G. E. 1968. Pension liabilities and assets. The Accounting Review (January): 10-17. (JSTOR link).

Phillips, F. 1999. Auditor attention to and judgments of aggressive financial reporting. Journal of Accounting Research (Spring): 167-189. (JSTOR link).

Phillips, L. C. 1965. Accounting for business combinations. The Accounting Review (April): 377-381. (JSTOR link).

Picconi, M. J. 1977. A reconsideration of the recognition of advertising assets on financial statements. Journal of Accounting Research (Autumn): 317-326. (JSTOR link).

Pincus, M. 1986. Discussion of the incremental information content of financial statement disclosures: The case of LIFO inventory liquidations. Journal of Accounting Research (Studies on Alternative Measures of Accounting Income): 161-164. (JSTOR link).

Pincus, M. and C. Wasley. 1994. The incidence of accounting changes and characteristics of firms making accounting changes. Accounting Horizons (June): 1-24.

Pinkerton, P. W. 1934. Recent corporation laws on stated capital, treasure stock, surplus and dividends. N.A.C.A. Bulletin (July 1): 1255-1279.

Piotroski, J. D. 2003. Discussion of the impact of SFAS No. 131 on information and monitoring. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 225-234. (JSTOR link).

Plank, T. M., L. R. Plank and B. R. Plank. 2003. Accounting Desk Book, 12th edition. Aspen Publishers Inc.

Pleak, R. E. 1977. An analysis of the FASB's treatment of foreign currency translation. Management Accounting (September): 29-32.

Plewa, F. J. and B. T. Friedlob. 1989. Are GAAP statements worth it? Management Accounting (January): 55-57. (Discussion of a continuum of reporting choices for small business. Level 1 = Cash basis. Level 2 = Federal Income Tax basis. Level 3 = Full accrual. Level 4 = Full accrual with footnote disclosures of GAAP departures. Level 5 = Full accrual GAAP statements for private companies. Level 6 = Full accrual GAAP statements for public companies).

Plott, C. R. and S. Sunder. 1981. A synthesis. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 227-239. (JSTOR link).

Plumlee, R. D. and M. A. Plumlee. 2008. Assurance on XBRL for financial reporting. Accounting Horizons (September): 353-368.

Points, A. J. 1962. Multiple-product operating statements in an oil refinery. N.A.A. Bulletin (June): 85-92.

Ponemon, L. A. and K. Raghunandan. 1994. What is "substantial doubt"? Accounting Horizons (June): 44-54.

Pong, C. K. M. and G. Whittington. 1996. The withdrawal of current cost accounting in the United Kingdom: A study of the Accounting Standards Committee. Abacus 32(1): 30-53.

Pope, P. F. 2003. Discussion of disclosure practices, enforcement of accounting standards, and analysts' forecast accuracy: An international study. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 273-283. (JSTOR link).

Pope, P. F. and M. Walker. 1999. International differences in the timeliness, conservatism, and classification of earnings. Journal of Accounting Research (Studies on Credible Financial Reporting): 53-87. (JSTOR link).

Porter, B. A. 1996. Review of A research study on financial reporting and auditing - Bridging the expectation gap. Accounting Horizons (March): 130-135.

Pozen, R. C. 2009. Is it fair to blame fair value accounting for the financial crisis? Harvard Business Review (November): 84-92.

Prakash, P. and S. Sunder. 1979. The case against separation of current operating profit and holding gain. The Accounting Review (January): 1-22. (JSTOR link).

Pratt, J. 1987. The economics of external reporting: Three frameworks for the classroom. Journal of Accounting Education 5(2): 175-185.

Pratt, J. 1988. A classification scheme for financial accounting research. Journal of Accounting Education 6(1): 33-54.

Preinreich, G. A. D. 1936. The fair value and yield of common stock. The Accounting Review (June): 130-140. (JSTOR link).

Preinreich, G. A. D. 1936. The law of goodwill. The Accounting Review (December): 317-329. (JSTOR link).

Premuroso, R. F. and S. Bhattacharya. 2008. Do early and voluntary filers of financial information in XBRL format signal superior corporate governance and operating performance? International Journal of Accounting Information Systems 9(1): 1-20.

Press, E. and J. Weintrop. 1991. Financial statement disclosure of accounting-based debt covenants. Accounting Horizons (March): 64-74.

Press, E. G. and J. B. Weintrop. 1990. Accounting-based constraints in public and private debt agreements: Their association with leverage and impact on accounting choice. Journal of Accounting and Economics (January): 65-95.

Preston, A. M., C. Wright and J. J. Young. 1996. Imag[in]ing annual reports. Accounting, Organizations and Society 21(1): 113-137.

Price, R. 1999. Voluntary earnings disclosures in uniform franchise offering circulars. Journal of Accounting and Economics 28(3)(December): 391-423.

Psaros, J. and K. T. Trotman. 2004. The impact of the type of accounting standards on preparers' judgments. Abacus 40(1): 76-93.

Pyle, R. L. 1967. Depreciation-accounting concept or political tool? Management Accounting (February): 49-51.

Quigley, J. J. 1916. Treatment of interest on capital. Journal of Accountancy (April): 311.

Quinn, L. R. 2003. The rules explosion: Is it time to move toward principles? Strategic Finance (January): 39-43.

Raby, W. L. 1969. Tax allocation and non-historical financial statements. The Accounting Review (January): 1-11. (JSTOR link).

Rachui, C. 1974. Percentage of completion accounting. Management Accounting (December): 41-44.

Radcliffe, V., D. J. Cooper and K. Robson. 1994. The management of professional enterprises and regulatory change: British accountancy and the financial services act, 1896. Accounting, Organizations and Society 19(7): 601-628.

Raff, L. 2006. Seeking SOX software? Strategic Finance (May): 52-55.

Raghunandan, K., W. J. Read and J. S. Whisenant. 2003. Initial evidence on the association between nonaudit fees and restated financial statements. Accounting Horizons (September): 223-234.

Ragothaman, S. and A. Lavin. 2008. Restatements due to improper revenue recognition: A neural networks perspective. Journal of Emerging Technologies in Accounting (5): 129-142.

Rahman, A. R., L. W. Ng and G. D. Tower. 1994. Public choice and accounting standard setting in New Zealand: An exploratory study. Abacus 30(1): 98-117.

Raman, K. K. 1981. Financial reporting and municipal bond rating changes. The Accounting Review (October): 910-926. (JSTOR link).

Ramanathan, K. V. and W. L. Weis. 1981. Supplementing collegiate financial statements with across-fund aggregations: An experimental inquiry. Accounting, Organizations and Society 6(2): 143-151.

Ramanna, K. 2008. The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting. Journal of Accounting and Economics (August): 253-281.

Ramesh, K. and L. Revsine. 2000. The effects of regulatory and contracting costs on banks’ choice of accounting method for other postretirement employee benefits. Journal of Accounting and Economics (October): 159-186.

Ramos, J. 2005. Bean-counting goes global. The World in 2005. The Economist. 119. (Nearly 100 countries in six continents will be using international standards by 2005).

Randall, R. F. 1974. FASB: The year for decisions. Management Accounting (January): 55-59.

Randall, R. F. 1976. FASB: In the crucible. Management Accounting (April): 57-59.

Randall, R. F. 1976. More debits than credits. Management Accounting (September): 59-60. (Review of Brilloff's book).

Randall, R. F. 1978. Metcalf subcommittee: Let accountants make reforms. Management Accounting (January): 17-18.

Randall, R. F. 1980. The SEC and corporate disclosure: Regulation in search of a purpose by Homer Kripke. Management Accounting (April): 56. (Review of Kripke's book).

Rapaccioli, D. and A. Schiff. 1991. Reporting sales of segments under ABP opinion No. 30. Accounting Horizons (December): 53-59.

Rappaport, A. 1964. Establishing objectives for published corporate accounting reports. The Accounting Review (October): 951-962. (JSTOR link).

Rappaport, A. 1966. Towards a theory of interim reports: A modification and an extension. Journal of Accounting Research (Spring): 121-126. (JSTOR link).

Ratcliffe, T. A. and P. Munter. 1981. Implementing FAS no. 33: A case example. Management Accounting (February): 44-49, 52.

Ratnatunga, J. 2004. Editorial: Empowerment accounting: The role of financial statements in the shift from the information to the influential paradigm. Journal of Applied Management Accounting Research (Summer): 1-16.

Ravenscroft, S. and P. F. Williams. 2009. Making imaginary worlds real: The case of expensing employee stock options. Accounting, Organizations and Society 34(6-7): 770-786.

Ray, J. C. 1962. Accounting for treasury stock. The Accounting Review (October): 753-757. (JSTOR link).

Rayburn, F. R. 1975. Pooling of interest: The status of enforcement. Journal of Accountancy (October): 82-85.

Rayburn, F. R. and O. S. Powers. 1991. A history of pooling of interests accounting for business combinations in the United States. Accounting Historians Journal (December): 155-192.

Rea, G. 1930. The interpretation of financial statements for purposes of managerial control. N.A.C.A. Bulletin (March): 815-837.

Rea, G. 1931. Closing books of account on the fifth of the month. N.A.C.A. Bulletin (March 15): 1125-1140.

Reed, P. B. 1912. Adjustment of fire losses. Journal of Accountancy (August): 144-145.

Reed, R. A. 1972. Consolidation accounting. Management Accounting (August): 33-34.

Rees, L., S. Gill and R. Gore. 1996. An investigation of asset write-downs and concurrent abnormal accruals. Journal of Accounting Research (Studies on Recognition, Measurement, and Disclosure Issues in Accounting, 1996): 157-169. (JSTOR link).

Reeve, J. M. and K. G. Stanga. 1987. Balance sheet impact of using LIFO: An empirical study. Accounting Horizons (September): 9-15.

Reeve, J. M. and K. G. Stanga. 1987. The LIFO pooling decision: Some empirical results from accounting practice. Accounting Horizons (June): 25-33.

Reichardt, K. E. 1974. Capitalizing cost of information systems. Management Accounting (April): 39-43.

Reighard, J. J. 1932. Earnings statements in periods of prosperity and depression. The Accounting Review (June): 107-114. (JSTOR link).

Reilly, F. K., D. L. Morgenson and M. West. 1972. The predictive ability of alternative parts of interim financial statements. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 105-124. (JSTOR link).

Reimers, J. L. 1992. Additional evidence on the need for disclosure reform. Accounting Horizons (March): 36-41.

Reinstein, A. and D. Johnson. 2004. Applying accounting principles to a partnership dissolution. Journal of Accounting Education 22(3): 253-273.

Reiss, H. F. 1961. Recognizing the effect of inflation on financial reporting. N.A.A. Bulletin (April): 61-67.

Reither, C. L. 1997. How the FASB approaches a standard-setting issue. Accounting Horizons (December): 91-104.

Reither, C. L. 1998. What are the best and the worst accounting standards? Accounting Horizons (September): 283-292. (Survey).

Renshall, J. M. 1976. Changing perceptions behind the corporate report. Accounting, Organizations and Society 1(1): 105-109.

Retz, D. J. 1973. Business combinations: Pooling or purchase? Management Accounting (February): 45-46, 50.

Revsine, L. 1969. Some controversy concerning "controversial accounting changes". The Accounting Review (April): 354-358. (JSTOR link).

Revsine, L. 1970. Data expansion and conceptual structure. The Accounting Review (October): 704-711. (JSTOR link).

Revsine, L. 1971. Predictive ability, market prices, and operating flows. The Accounting Review (July): 480-489. (JSTOR link).

Revisine, L. 1991. The selective financial misrepresentation hypothesis. Accounting Horizons (December): 16-27.

Rezaee, Z. 1999. No more surprises! Strategic Finance (March): 58-61. (FASB's new rules on derivatives).

Rezaee, Z. 2003. High-quality financial reporting: The six-legged stool. Strategic Finance (February): 26-30.

Rezaee, Z., W. F. Ford and W. J. Grasty. 2000. Proposed accounting standards on business combinations: Implications for the business community. Management Accounting Quarterly (Fall): 26-33.

Rhoad, R. E. and K. Milani. 2001. Medical practice management: A strategic financial information approach to the income statement. Management Accounting Quarterly (Summer): 27-33.

Rhodes, J. 1960. Financial leases belong on the balance sheet. N.A.A. Bulletin (December): 83-91.

Ricchiute, D. N. 1979. Standard setting and the entity-proprietary debate. Accounting, Organizations and Society 4(1-2): 67-76.

Rice, E. M. 1981. Discussion of on the politics of accounting disclosure and measurement: An analysis of economic incentives. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 43-47. (JSTOR link).

Rice, S. J. 1978. The information content of fully diluted earnings per share. The Accounting Review (April): 429-438. (JSTOR link).

Richards, W. B. 1913. Interest not a charge against costs. Journal of Accountancy (April): 240-241.

Richardson, A. J. 2009. Regulatory networks for accounting and auditing standards: A social network analysis of Canadian and international standard-setting. Accounting, Organizations and Society 34(5): 571-588.

Richardson, A. P. 1914. Certified statements. Journal of Accountancy (November): 374-375.

Richardson, A. P. 1914. Certification of borrowers' statements. Journal of Accountancy (September): 209-210.

Richardson, A. P. 1916. Form of financial statement. Journal of Accountancy (March): 217-218.

Richardson, A. P. 1916. Intangible values in balance sheets. Journal of Accountancy (August): 122-125.

Richardson, A. P. 1916. Interest and cost. Journal of Accountancy (September): 205-214.

Richardson, A. P. 1919. Approaching standardization. Journal of Accountancy (August): 126-129.

Richardson, A. P. 1921. Classification of profits on investments. Journal of Accountancy (January): 48-49.

Richardson, A. P. 1921. Classification of profits on investments. Journal of Accountancy (February): 124-129.

Richardson, S. 2003. Earnings quality and short sellers. Accounting Horizons (Supplement): 49-61.

Richarson, S. 2001. Discretionary disclosure: A note. Abacus 37(2): 233-247.

Ridilla, R. A. 1960. A technique to adjust financial statement data for changing price levels. The Accounting Review (October): 650-658. (JSTOR link).

Riggs, A. J. 1977. An experimental study of the effects of participation, authoritarianism and feedback on cognitive dissonance in a standard setting situation: A comment. The Accounting Review (July): 759-761. (JSTOR link).

Rindler, M. 1920. Inadmissible assets. Journal of Accountancy (December): 433-438.

Rittler, E. S. 1945. Current problems in the presentation of financial statements. N.A.C.A. Bulletin (August 15): 1091-1104.

Robb, A. J. 1985. Funds statements and the two-entity test. Abacus 21(1): 101-107.

Robb, A. J. 1986. Funds statements and the two-entity test: A reply. Abacus 22(1): 45-46.

Roberts, A. A. 2005. The implications of joint cost standards for charity reporting. Accounting Horizons (March): 11-23.

Roberts, J. 2009. No one is perfect: The limits of transparency and an ethic for ‘intelligent’ accountability. Accounting, Organizations and Society 34(8): 957-970.

Roberts, J. W. 1920. Taxable income and profit and loss. Journal of Accountancy (May): 351-358.

Roberts, J. W. 1920. Technique of consolidated returns. Journal of Accountancy (January): 43-52.

Roberts, M. L., W. D. Samson and M. T. Dugan. 1990. The stockholders' equity section: Form without substance? Accounting Horizons (December): 35-46.

Roberts, R. W. 1925. Basis for property acquired for stock. Journal of Accountancy (August): 100-107.

Robinson, D. and D. Burton. 2004. Discretion in financial reporting: The voluntary adoptions of fair value accounting for employee stock options. Accounting Horizons (June): 97-108.

Robinson, J. 1918. Further discussion of discount on capital stock. Journal of Accountancy (September): 239-240.

Robinson, J. 1918. Unpaid capital stock. Journal of Accountancy (April): 263-265.

Robinson, J. 1918. Theory and practice: Consolidated balance sheets, unrealized profits, cemetery and land accounts, contractors' accounts, club initiation fees. Journal of Accountancy (December): 473-480.

Robinson, L. E. 1991. The time has come to report comprehensive income. Accounting Horizons (June): 107-112.

Robson, K. 1992. Accounting numbers as "inscription": Action at a distance and the development of accounting. Accounting, Organizations and Society 17(7): 685-708.

Rockness, H. O. and L. A. Nikolai. 1977. An assessment of APB voting patterns. Journal of Accounting Research (Spring): 154-167. (JSTOR link).

Roederer, P. D. 1977. Segment reporting: A step forward or backward? Management Accounting (October): 65-68.

Rogero, L. H. 1998. Characteristics of high quality accounting standards. Accounting Horizons (June): 177-183.

Rohan, R. 1996. New expectations in financial reporting. Management Accounting (July): 50.

Romano, M. B. 1975. Goodwill ... A dilemma. Management Accounting (July): 39-44.

Ronen, J. 1977. The effect of insider trading rules on information generation and disclosure by corporations. The Accounting Review (April): 438-449. (JSTOR link).

Ronen, J. 1981. Discussion of the SEC's influence on accounting standards: The power of the veto. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 157-164. (JSTOR link).

Ronen, J. 2008. To fair value or not to fair value: A broader perspective. Abacus 44(2): 181-208.

Ronen, J. and J. Livnat. 1981. Incentives for segment reporting. Journal of Accounting Research (Autumn): 459-481. (JSTOR link).

Ronen, J. and S. Sadan. 1975. Classificatory smoothing: Alternative income models. Journal of Accounting Research (Spring): 133-149. (JSTOR link).

Rosen, L. S. and D. T. DeCoster. 1969. "Funds" statements: A historical perspective. The Accounting Review (January): 124-136. (JSTOR link).

Rosenfield, P. 1969. Reporting subjunctive gains and losses. The Accounting Review (October): 788-797. (JSTOR link). (Subjunctive gains and losses are differences that might have been if prior events had been different).

Rosenfield, P. 1990. The fatal flaw of FASB Statement 96. Accounting Horizons (September): 98-100.

Rosenfield, P. 2003. Presenting discounted future cash receipts and payments in financial statements. Abacus 39(2): 233-249.

Rosenfield, P. 2005. The focus of attention in financial reporting. Abacus 41(1): 1-20.

Rosenfield, P. 2008. Prospects: A missing piece of current selling price reporting. Abacus 44(1): 48-60.

Rosenfield, P. H. and R. K. Storey. 1966. The Accounting Principles Board - A correction: The authority of the Accounting Principles Board. The Accounting Review (April): 327-330. (JSTOR link).

Rosenstein, S. and R. O. Reed. 1988. An alternative approach to determining present and future value interest factors for annuities due. Journal of Accounting Education 6(2): 339-344.

Rosenzweig, K. 1985. Companies are not using FAS 33 data. Management Accounting (April): 51-57. (Financial reporting and changing prices).

Ross, E. C. 1986. FAS 87 - What it means for business. Management Accounting (March): 20-24.

Ross, H. 1970. The wonderful world of accounting. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 108-115. (JSTOR link).

Rothstein, E. L. 1965. Problems in the treatment of research and development costs. Management Accounting (November): 9-12.

Roufaiel, N. S. 1995. FACT: Financial accounting computerized tutor. Journal of Accounting Education 13(2): 185-205.

Roulstone, D. T. 1999. Effect of SEC Financial Reporting Release No. 48 on derivative and market risk disclosures. Accounting Horizons (December): 343-363.

Rowbottom, N. and A. Lymer. 2009. Exploring the use of online corporate reporting information. Journal of Emerging Technologies in Accounting (6): 27-44.

Rowe, C. V. 1910. Reserves and sinking funds. Journal of Accountancy (August): 267-274.

Roychowdhury, S. and R. L. Watts. 2007. Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting. Journal of Accounting and Economics (September): 2-31.

Rue, J. C. and D. E. Tosh. 1987. Should we consolidate finance subsidiaries? Management Accounting (April): 45-50.

Ruland, R. G.. 1984. Obligation, and responsibility in accounting policy making. Journal of Accounting and Public Policy (Fall): 223-237.

Rushing, R. 1965. Adjusting inventories for consolidated statements. The Accounting Review (April): 458-459. (JSTOR link).

Russell, W. 2000. When seconds matter. Strategic Finance (May): 62-66. (Reducing the time required for consolidations, annual audits, and foreign exchange calculations).

Rutteman, P. 1996. Review of Exemptions from standards on grounds of size or public interest designed to fit - A financial reporting standard for smaller entities. Accounting Horizons (September): 186-188.

Ryan, C., J. Guthrie and R. Day. 2007. Politics of financial reporting and the consequences for the public sector. Abacus 43(4): 474-487.

Ryan, F. J. O. 1967. 'A true and fair view'. Abacus 3(2):