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MANAGEMENT AND ACCOUNTING WEB |
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Pricing Decisions Bibliography |
Abel, R. 1978. The role of costs and cost accounting in price determination. Management Accounting (April): 29-32.
Ackert, L. F., B. K. Church and P. Zhang. 2004. Asset prices and informed traders' abilities: Evidence from experimental asset markets. Accounting, Organizations and Society 29(7): 609-626.
Allen, C. B. 1960. Price analysis for recommendations to management. N.A.A. Bulletin (July): 71-80.
Allyn, R. G. 1959. Some economic and accounting observations on the utility of costs for pricing. N.A.A. Bulletin (July): 5-10.
Anandarajan, A. and C. Viger. 2001. The role of quality cost information in decision making: An experimental investigation of pricing decisions. Advances in Management Accounting (10): 227-249.
Anderson, E. and D. Simester. 2003. Mind your pricing cues. Harvard Business Review (September): 96-103. (The effectiveness of sale signs, prices that end in 9, signpost items, and pricing guarantees).
Anderson, J. C., M. Wouters and W. Van Rossum. 2010. Why the highest price isn't the best price. MIT Sloan Management Review (Winter): 69-76.
Arnstein, W. E. 1970. Price changes and profitability. Management Accounting (May): 17-18.
Arora, A. and A. Fosfuri. 2005. Pricing diagnostic information. Management Science (July): 1092-1100. (JSTOR link).
Asquith, P., A. Beatty and J. Weber. 2005. Performance pricing in bank debt contracts. Journal of Accounting and Economics (December): 101-128.
Atkins, P. 1940. The relationship of costs and prices. N.A.C.A. Bulletin (March 15): 859-876.
Avery, H. G. 1955. An analysis of Missouri's utility earnings and rate base formula - A rejoinder. The Accounting Review (July): 485-492. (JSTOR link).
Aviv, Y. and A. Pazgal. 2005. A partially observed Markov decision process for dynamic pricing. Management Science (September): 1400-1416. (JSTOR link).
Ayres, I. and B. Nalebuff. 2003. In praise of honest pricing. MIT Sloan Management Review (Fall): 24-28.
Backer, M. 1961. Flexible costs for pricing decisions. N.A.A. Bulletin (May): 55-66.
Bacon, P. W. and R. W. Haessler. 1975. Simulation and the capital asset pricing model: A comment. Decision Sciences 6(1): 202-204.
Baggaley, B. and B. Maskell. 2003. Value stream management for lean companies, Part II. Journal of Cost Management (May/June): 24-30. (Summary). (Product costs are not used for pricing).
Baker, R. J. 2009. Pricing on purpose: How to implement value pricing in your firm. Journal of Accountancy (June): 62-68.
Baker, R. J. 2010. Implementing Value Pricing: A Radical Business Model for Professional Firms. Wiley.
Balachandran, B. V. and R. T. S. Ramakrishnan. 1987. A theory of audit partnerships: Audit firm size and fees. Journal of Accounting Research (Spring): 111-126. (JSTOR link).
Balakrishnan, R. and K. Sivaramakrishnan. 2002. A critical overview of the use of full-cost data for planning and pricing. Journal of Management Accounting Research (14): 3-31.
Ball, N. H. 1943. Cost systems for contracts with forward pricing articles. N.A.C.A. Bulletin (April 15): 963-970.
Banker, R. D. and J. S. Hughes. 1994. Product costing and pricing. The Accounting Review (July): 479-494. (JSTOR link).
Banker, R. D. and S. C. Hansen. 2002. The adequacy of full-cost-based pricing heuristics. Journal of Management Accounting Research (14): 33-58.
Banker, R. D., I. Hwang and B. K. Mishra. 2002. Product costing and pricing under long-term capacity commitment. Journal of Management Accounting Research (14): 79-97.
Bapna, R., P. Goes and A. Gupta. 2005. Pricing and allocation for quality-differentiated online services. Management Science (July): 1141-1150. (JSTOR link).
Barton, T. L. and J. B. MacArthur. 2003. Activity-based
costing and predatory pricing: The case of the petroleum retail industry
Barton, T. L., J. B. MacArthur and R. L. Moore. 2005. BuyGasCo Corporation: The use of alternative costing methods in a predatory pricing lawsuit. Issues In Accounting Education (November): 341-357.
Baumol, W. J., et al. 1962. The role of cost in minimum pricing of railroad services. The Journal of Business (October): 1-10.
Baumol, W. J. and T. Fabian. 1964. Decomposition, pricing for decentralization and external economies. Management Science (September): 1-32. (JSTOR link).
Bedard, J. C. and K. M. Johnstone. 2010. Audit partner tenure and audit planning and pricing. Auditing: A Journal of Practice & Theory 29(2): 45-70.
Bell, A. L. 1977. Flexible budgets and marginal cost pricing. Management Accounting (January): 34-37, 40.
Bertini, M. and L. Wathieu. 2010. How to stop customers from fixating on price. Harvard Business Review (May): 84-91.
Betley, A. J. 1973. Contribution pricing. Management Accounting (March): 29-30.
Beyer, R. 1949. Pricing products to yield planned return on plant and working capital investments. N.A.C.A. Bulletin (October): 143-152.
Bierman, H. Jr. 1969. Accelerated depreciation and rate regulation. The Accounting Review (January): 65-78. (JSTOR link).
Bierman, H. Jr.1974. The implications to accounting of efficient markets and the capital asset pricing model. The Accounting Review (July): 557-562. (JSTOR link).
Blood, W. J. 1962. Basic analyses for product-pricing and marketing purposes. N.A.A. Bulletin (July): 47-55.
Bloom, R., P. T. Elgers and D. Murray. 1984. Functional fixation in production pricing: A comparison of individuals and groups. Accounting, Organizations, and Society 9(1): 1-11.
Boer, G. 1994. Five modern management accounting myths. Management Accounting (January): 22, 24-27. (Myths according to Boer: 1) Labor cost used to be high, 2) true and accurate costs result from better calculations, 3) product cost determines product price, 4) modern manufacturing has made conventional costing obsolete, and 5) overhead has increased dramatically in recent years).
Bonbright, J. C. 1945. Original cost as a rate base. The Accounting Review (October): 441-447. (JSTOR link).
Braverman, J. D. 1971. A decision theoretic approach to pricing. Decision Sciences 2(1): 1-5.
Brewer, G. F. 1941. Excess-profits tax as a factor in cost and selling prices. N.A.C.A. Bulletin (November 1): 300-314.
Brinton, A. D. 1972. Marginal income and the pricing structure. Management Accounting (June): 40-42.
Brock, H. R. 1963. Joint-cost allocation - Not a rate basis. N.A.A. Bulletin (February): 19-26. (Using a variety of bases for cost allocation between gas and oil production shows wide results and should not be used in price regulation).
Bruegelmann, T. M. G. A. Haessly, C. P. Wolfangel and M. Schiff. 1985. How variable costing is used in pricing decisions. Management Accounting (April): 58-61, 65. (Survey).
Burnetas, A. and P. Ritchken. 2005. Option pricing with downward-sloping demand curves: The case of supply chain options. Management Science (April): 566-580. (JSTOR link).
Burrows, G. H. 1994. Allocations and common costs in long-run investing and pricing decisions: An historical analysis. Abacus 30(1): 50-64.
Butcher, J. 1985. Pricing technique: Is there a price for
everything? Accountancy (October): 103, 105-106.
Butcher, J. 1984. Where cost plus markup spells lost opportunity. Accountancy (June): 122-125.
Cabral, L. M. B. and M. Villas-Boas. 2005. Bertrand supertraps. Management Science (April): 599-613. (JSTOR link). (Oligopoly price competition between multiproduct firms).
Calegari, M. J., J. W. Schatzberg and G. R. Sevcik. 1998. Experimental evidence of differential auditor pricing and reporting strategies. The Accounting Review (April): 255-275. (JSTOR link).
Camman, E. A. 1934. Selling-below-cost provisions in industrial codes. N.A.C.A. Bulletin (January 15): 623-649.
Campbell, R. J. 1989. Pricing strategy in the automotive glass industry. Management Accounting (July): 26-31, 34.
Canning, J. B. 1931. Cost of production and market price. The Accounting Review (September): 161-164. (JSTOR link).
Carare, O. and M. Rothkopf. 2005. Slow Dutch auctions. Management Science (March): 365-373. (JSTOR link).
Cardinaels, E., F. Roodhooft and L. Warlop. 2004. The value of activity-based costing in competitive pricing decisions. Journal of Management Accounting Research (16): 133-148.
Cartmell, N. M. 1949. Cost plus percentage of cost - Yesterday and today. N.A.C.A. Bulletin (October): 161-162.
Caskey, J. 1985. Modeling the formation of price expectations: A Bayesian approach. American Economic Review (September): 768-776.
Catt, C. C. and D. W. Rivett. 1979. Fixed asset prices and economic production theory. Abacus 15(2): 128-135.
Chadwick, L. and D. Rogers. 1984. How to cost the right price. Accountant
U.K. (October 11): 14-16.
Chalker, J. A. 1993. Speeding up the price quote system. Management Accounting (September): 45-49.
Chaney, P. K. and D. C. Jeter. 2004. Self-selection of auditors and audit pricing in private firms. The Accounting Review (January): 51-72. (JSTOR link).
Charles, S. L., S. M. Glover and N. Y. Sharp. 2010. The association between financial reporting risk and audit fees before and after the historic events surrounding SOX. Auditing: A Journal of Practice & Theory 29(1): 15-39.
Charnes, A. and W. W. Cooper. 1962. Systems evaluation and repricing theorems. Management Science (October): 33-49. (JSTOR link).
Chasteen, L. 1984. A taxonomy of price change models. The Accounting Review (July): 515-523. (JSTOR link).
Chen, R. R., R. O. Roundy, R. Q. Zhang and G. Janakiraman. 2005. Efficient auction mechanisms for supply chain procurement. Management Science (March): 467-482. (JSTOR link).
Chen, Y., S. Moorthy and Z. J. Zhang. 2005. Research note: Price discrimination after the purchase: Rebates as state-dependent discounts. Management Science (July): 1131-1140. (JSTOR link).
Chen-Ritzo, C., T. P. Harrison, A. M. Kwasnica and D. J. Thomas. 2005. Better, faster, cheaper: An experimental analysis of a multiattribute reverse auction mechanism with restricted information feedback. Management Science (December): 1753-1762. (JSTOR link).
Cheung, J. K. and N. A. Bagranoff. 1991. Assessing intangible costs and benefits in the systems decision via option pricing theory. Journal of Information Systems (Spring): 36-47.
Chiuminatto, P. M. 1954. Pricing for return on investment. N.A.C.A. Bulletin (December): 505-512.
Cho, C. H. and E. Boulanne. 2005. Development of a decision support system based on ABC for costing and pricing decisions, and its conversion to a web-based DSS. Journal of Applied Management Accounting Research (Summer): 37-50.
Choi, J., C. Kim, J. Kim and Y. Zang. 2010. Audit office size, audit quality, and audit pricing. Auditing: A Journal of Practice & Theory 29(1): 73-97.
Choi, J., J. Kim and Y. Zang. 2010. Do abnormally high audit fees impair audit quality? Auditing: A Journal of Practice & Theory 29(2): 115-140.
Choudhary, V., A. Ghose, T. Mukhopadhyay and U. Rajan. 2005. Personalized pricing and quality differentiation. Management Science (July): 1120-1130. (JSTOR link).
Christen, M. 2005. Research note: Cost uncertainty is bliss: The effect of competition on the acquisition of cost information for pricing new products. Management Science (April): 668-676. (JSTOR link).
Cobb, B. R. 2009. Influence diagrams for capacity planning and pricing under uncertainty. Journal of Management Accounting Research (21): 75-97.
Colantoni, C. S., R. P. Manes and A. Whinston. 1969. Programming, profit rates and pricing decisions. The Accounting Review (July): 467-481. (JSTOR link).
Coller, M. 1996. Information, noise, and asset prices: An experimental study. Review of Accounting Studies 1(1): 35-50.
Committe, B. E. and D. J. Grinnell. 1992. Predatory pricing, the price-cost test, and activity-based costing. Journal of Cost Management (Fall): 52-58.
Cook, D. E. 1969. Inter-unit pricing and your new pricing expert: The IRS. Management Accounting (August): 9-11.
Copeland, M. T. 1926. Standardized resale prices. Harvard Business Review (July): 393-406.
Corr, A. V. 1974. The role of cost in pricing. Management Accounting (November): 15-18, 32.
Cowin, R. B. 1942. The cost formula. The Accounting Review (July): 309-311. (JSTOR link).
Craswell, A. T. and J. R. Francis. 1999. Pricing initial audit engagements: A test of competing theories. The Accounting Review (April): 201-216. (JSTOR link).
Cunningham, J. 2006. Pricing custom products without a standard cost system. Cost Management (January/February): 45-47.
Cushing, B. E. 1976. Pricing internal computer services: The basic issues. Management Accounting (April): 47-50.
Cutler, G. E. 1971. Developing the selling price. Management Accounting (August): 41-42.
Daly, J. L. 2001. Pricing for Profitability: Activity-Based Pricing for Competitive Advantage. John Wiley & Sons.
Daly, J. L. 2002. Pricing for Profitability. John Wiley & Sons.
Deakin, M. D. 1975. Pricing for return on investment. Management Accounting (December): 43-44, 50.
Dean, J. 1939. Cooperative research in cost-price relationships. The Accounting Review (June): 182-184. (JSTOR link).
DeAngelo, L. E. 1981. Auditor independence, ‘low balling’, and disclosure regulation. Journal of Accounting and Economics (August): 113-127.
Deltas, G. and R. Engelbrecht-Wiggans. 2005. Naive bidding. Management Science (March): 328-338. (JSTOR link).
Devine, C. T. 1950. Cost accounting and pricing policies. The Accounting Review (October): 384-389. (JSTOR link).
Ding, M., J. Eliashberg, J. Huber and R. Saini. 2005. Emotional bidders: An analytical and experimental examination of consumers' behavior in a priceline-like reverse auction. Management Science (March): 352-364. (JSTOR link).
Doan, R. J. and H. Simon. 1997. Power Pricing. Free Press.
Docters, R. G., M. R. Reopel, J. Sun and S. M. Tanny. 2003. Winning the Profit Game: Smarter Pricing, Smarter Branding. McGraw-Hill.
De Leeuw, F. and M. J. McKelvey. 1984. Price expectations of business firms: Bias in the short and long run. American Economic Review (March): 99-110.
Dhavale, D. G. 2007. Product costing for decision making in certain variable-proportion technologies. Journal of Management Accounting Research (19): 51-70 .
Dow, E. F. 1943. Development of contract renegotiation and function of the price adjustment boards. N.A.C.A. Bulletin (May 15): 1125-1149.
Dudick, T. S. 1989. Pricing strategies for manufacturers. Management Accounting (November): 30-31, 34-37.
Dutta, S., M. Bergen, D. Levy, M. Ritson and M. Zbaracki. 2002. Pricing as a strategic capability. MIT Sloan Management Review (Spring): 61-66.
Dyer, H. L. 1948. Costing for pricing and control in a gray iron foundry. N.A.C.A. Bulletin (March 15): 847-852.
Edwards, C. D. 1956. 20 years of the Robinson-Patman Act. Journal of Business (July): 149-159.
Edwards, J. R., T. Boyns and M. Matthews. 2003. Costing, pricing and politics in the British steel industry, 1918-1967. Management Accounting Research (March): 25-49.
Ellwood, S. 1996. Full-cost pricing rules within the National Health Service internal market-accounting choices and the achievement of productive efficiency. Management Accounting Research (March): 25-51.
Elmaghraby, W. 2005. The effect of asymmetric bidder size on an auction's performance: Are more bidders always better? Management Science (December): 1763-1776. (JSTOR link).
Engelbrecht-Wiggans, R. and C. M. Kahn. 2005. Low-revenue equilibria in simultaneous ascending-bid auctions. Management Science (March): 508-518. (JSTOR link).
Engelson, M. 1995. Pricing Strategy: An Interdisciplinary Approach. Joint Management Strategy.
Enzer, H. 1966. On the generation of discount rates and implicit prices through a replacement model. Management Science (September): 131-143. (JSTOR link).
Erickson, M. and S. Wang. 2000. The effect of transaction structure on price: Evidence from subsidiary sales. Journal of Accounting and Economics (August): 59-97.
Evans, J. R. and I. W. Keller. 1952. Ceiling prices under the Capehart amendment. N.A.C.A. Bulletin (January): 551-563.
Farjoun, M. 2002. The dialectics of institutional development in emerging and turbulent fields: The history of pricing conventions in the on-line database industry. The Academy of Management Journal 45(5): 848-874. (JSTOR link).
Feldmann, D. A., W. J. Read and M. J. Abdolmohammadi. 2009. Financial restatements, audit fees, and the moderating effect of CFO turnover. Auditing: A Journal of Practice & Theory 28(1): 205-223.
Finerty, J. J. 1971. Product pricing and investment analysis. Management Accounting (December): 15-18.
Flanagan, R. M. 1961. Fixed-price contracts may reduce return on investment. N.A.A. Bulletin (January): 63-70.
Fleischmann, M., J. M. Hall and D. F. Pyke. 2004. Smart pricing. MIT Sloan Management Review (Winter): 9-13.
Force, H. D. 1925. Price, profit and return on invested capital. Journal of Accountancy (January): 27-33.
Francis, J. R. 1984. The effect of audit firm size on audit prices: A study of the Australian Market. Journal of Accounting and Economics (August): 133-151.
Francis, J. R. and D. J. Stokes. 1986. Audit prices, product differentiation, and scale economies: Further evidence from the Australian market. Journal of Accounting Research (Autumn): 383-393. (JSTOR link).
Francis, J. R. and D. T. Simon. 1987. A test of audit pricing in the small-client segment of the U. S. audit market. The Accounting Review (January): 145-157. (JSTOR link).
Frank, G. B., S. A. Fisher and A. R. Wilkie. 1989. Linking cost to price and profit. Management Accounting (June): 22-26.
Freeman, E. S. 1933. Distribution cost analysis and its influence on pricing policy. N.A.C.A. Bulletin (September 1): 3-37.
Furtwengler, D. 2009. Pricing for Profit: How to Command Higher Prices for Your Products and Services. AMACOM.
Ganguly, A. R., J. H. Kagel and D. V. Moser. 1994. The effects of biases in probability judgments on market prices. Accounting, Organizations and Society 19(8): 675-700.
Garber, M. 2007. Service sector costs: An illustrated theory of pricing and control. Cost Management (September/October): 5-14 .
Gaskill, N. B. 1933. Setting sound selling prices. N.A.C.A Bulletin (April 15): 1187-1201.
Geng, X., M. B. Stinchcombe and A. B. Whinston. 2005. Bundling information goods of decreasing value. Management Science (April): 662-667. (JSTOR link).
Ghosh, A. and R. Pawlewicz. 2009. The impact of regulation on auditor fees: Evidence from the Sarbanes-Oxley Act. Auditing: A Journal of Practice & Theory 28(2): 171-197.
Gneezy, U. 2005. Step-level reasoning and bidding in auctions. Management Science (November): 1633-1642. (JSTOR link).
Goggins, A. 2008. Related-party pricing: U.S. Customs and Border Protection versus the IRS. The CPA Journal (April): 58-61.
Gordon, L. A., R. Cooper, H. Falk and D. Miller. 1981. The pricing decision. Management Accounting (March): 59-60.
Gordon, L. A., R. Cooper, H. Falk and D. Miller. 1981. The Pricing Decision. National Association of Accountants and The Society of Management Accountants of Canada.
Gordon, M. J. 1970. A method of pricing for a socialist economy. The Accounting Review (July): 427-443. (JSTOR link).
Gordon, M. J. 1971. A method of pricing for a socialist economy, A reply. The Accounting Review (October): 788-790. (JSTOR link).
Gosman, M., T. Kelly, P. Olsson and T. Warfield. 2004. The profitability and pricing of major customers. Review of Accounting Studies 9(1): 117-139.
Gourville, J. and D. Soman. 2002. Pricing and the psychology of consumption. Harvard Business Review (September): 90-96.
Govindarajan, V. 1984. Use of accounting data in product pricing. Corporate Accounting (Spring): 38-44.
Govindarajan, V. and R. N. Anthony. 1983. How firms use cost data in price decisions. Management Accounting (July): 30-31, 34-36. (82% of the 505 Fortune 1000 companies surveyed used full cost pricing.)
Gox, R. F. 2002. Capacity planning and pricing under uncertainty. Journal of Management Accounting Research (14): 59-78.
Greer, H. C. 1937. Distribution costs as factors in pricing policy. N.A.C.A. Bulletin (November 1): 263-281.
Greer, H. C. 1952. Cost factors in price making. Harvard Business Review (July-August).
Greer, H. C. 1966. Anyone for widgets? The Journal of Accountancy (April): 41-49. (Summary).
Greer, W. R. and S. S. Liao. 1987. Weapons pricing models for defense acquisition policy. Journal of Accounting and Public Policy (Winter): 271 284.
Griffin, C. E. 1939. The economic significance of recent price legislation. The Accounting Review (March): 42-48. (JSTOR link).
Gross, N. H. 1949. Three pillars of price: Cost, theoretical market, and market position. N.A.C.A. Bulletin (October): 153-160.
Grover, A. E. 1946. Problems involved in pricing postwar products. N.A.C.A. Bulletin (February 1): 483-494.
Günlük, O., L. Ladányi and S. de Vries. 2005. A branch-and-price algorithm and new test problems for Spectrum auctions. Management Science (March): 391-406. (JSTOR link).
Hall, O. L. 1971. Mark-up based on assets employed. Management Accounting (February): 48-49, 52.
Hampel, R. E. 1977. Pricing policies and profitability. Management Accounting (July): 53-56.
Haney, L. H. 1915. Depreciation and valuation for rate making. Journal of Accountancy (May): 344-351.
Harder, D. K. 1979. Pricing for profit in the printing industry. Management Accounting (May): 47-52.
Hartogensis, A. M. 1958. The art and practice of pricing. N.A.A. Bulletin (March): 63-74.
Harvard Business Review. 1924. The cost-plus basis for a long-time purchase contract. Harvard Business Review (April): 370-373.
Harvard Business Review. 1926. Summaries of business research: Cycle analysis as an aid to judgment of price tendencies. Harvard Business Review (January): 212-222.
Harvard Business Review. 1927. Legal developments significant in business: Some business and legal aspects of resale price maintenance. Harvard Business Review (October): 114-120.
Harvard Business Review. 1928. Case studies in business. Price revision in falling markets. Harvard Business Review (April): 359-366.
Harvard Business Review. 1928. Legal developments significant in Business: The Tyson Case. Harvard Business Review (January): 247-251.
Heath, F. L. 1949. The philosophy of conversion cost pricing. N.A.C.A. Bulletin (October): 137-142.
Heckert, J. B. 1949. Coverage and cost provisions of the Robinson-Patman Act. N.A.C.A. Bulletin (November): 269-282.
Hernandez, W. H. 1982. Pricing policies under inflation. Management Accounting (January): 51-55.
Herzog, D. R. 1970. Pricing engineering work for defense contracts. Management Accounting (September): 32-35.
Hicks, D. T. 1992. A modest proposal for pricing decisions. Management Accounting (November): 50-53. (Proposal to include capital expenditure requirements in product cost for product pricing purposes).
Hilton, E. D. 1918. Determination of selling price. Journal of Accountancy (January): 27-33.
Hilton, R. W., R. J. Swieringa and M. J. Turner. 1988. Product pricing, accounting costs and use of product-costing systems. The Accounting Review (April): 195-218. (JSTOR link).
Hitt, L. M. and P. Chen. 2005. Bundling with customer self-selection: A simple approach to bundling low-marginal-cost goods. Management Science (October): 1481-1493. (JSTOR link).
Hoag, M. L. and C. W. Hollingsworth. 2011. An intertemporal analysis of audit fees and Section 404 material weaknesses. Auditing: A Journal of Practice & Theory 30(2): 173-200.
Hosanagar, K., R. Krishnan, J. Chuang and V. Choudhary. 2005. Pricing and resource allocation in caching services with multiple levels of quality of service. Management Science (December): 1844-1859. (JSTOR link).
Howell, F. S. 1951. Price estimating - Survival factor in job shops. N.A.C.A. Bulletin (August): 1465-1471.
Howell, H. E. 1945. Postwar pricing and cost accounting. N.A.C.A. Bulletin (November 15): 215-232.
Howell, H. E. 1948. Pricing of exports under the foreign assistance act of 1948. The Accounting Review (July): 235-243. (JSTOR link).
Hsu, S. H. 2011. Cost information and pricing: Empirical evidence. Contemporary Accounting Research 28(2): 554-579.
Huang, H., C. Lee and E. Rose-Green. 2010. The association between audit fees and subsequent client litigation. Journal of Forensic & Investigative Accounting 2(2): 105-126.
Huang, H., K. Raghunandan and D. Rama. 2009. Audit fees for initial audit engagements before and after SOX. Auditing: A Journal of Practice & Theory 28(1): 171-190.
Huang, H., L. Liu, K. Raghunandan and D. V. Rama. 2008. Auditor industry specialization, client bargaining power, and audit fees: Further evidence. Auditing: A Journal of Practice & Theory 27(1): 147-158.
Huang, H., S. Mishra and K. Raghunandan. 2008. Types of nonaudit fees and financial reporting quality. Auditing: A Journal of Practice & Theory 27(1): 133-145.
Huang, H. W., C. C. Lee and E. R. Green. 2008. Non-audit fees, auditor independence and auditor litigation. Journal of Forensic Accounting 9(1): 157-174.
Hudig, J. 1962. Flexible pricing formula. N.A.A. Bulletin (July): 71-76.
Hughes, S. B. and K. A. Paulson Gjerde. 2003. Do different cost systems make a difference? Management Accounting Quarterly (Fall): 22-30. (Summary). (Note: 62% of the companies in this survey indicated that they set their selling prices based on market prices, 14% based on competitive bidding, 17% based on cost-plus, and 6% based on contribution margin).
Jacke, R. E. 1933. Printing cost estimating for price setting. N.A.C.A. Bulletin (November 15): 325-335.
Jacke, R. E. 1941. Uniform pricing: Introduction. N.A.C.A. Bulletin (September 1): 3-27.
Jackson, S. B., T. C. Rodgers and B. Tuttle. 2010. The effect of depreciation choice on asset selling prices. Accounting, Organizations and Society 35(8): 757-774.
James, C. C. 1932. What use can the sales manager make of manufacturing costs? N.A.C.A. Bulletin (October 1): 181-192.
James, E. P. 1970. Defense contract change orders: Pricing. Management Accounting (July): 71-73, 76.
Johnson, D. F. 1957. Integrating sales analysis and job pricing and billing. N.A.C.A. Bulletin (February): 769-776.
Johnson, L. K. 2003. Dueling pricing strategies. MIT Sloan Management Review (Spring): 10-11.
Kallimanis, W. S. 1968. Product contribution analysis for multi-product pricing. Management Accounting (July): 3-11. (Using the present value of the product's contribution for product pricing decisions).
Kanodia, C. and A. Mukherji. 1994. Audit pricing, lowballing and auditor turnover: A dynamic analysis. The Accounting Review (October): 593-615. (JSTOR link).
Kaulback, F. S. Jr. 1952. Accounting problems of price control. The Accounting Review (January): 37-43. (JSTOR link).
Keller, I. W. 1957. Pricing for return on capital employed. N.A.C.A. Bulletin (January): 635-646.
Kelley, A. C. 1942. Cost analysis of a cost-plus contract. The Accounting Review (October): 370-376. (JSTOR link).
Kerrigan, H. D. 1951. Accounting aspects of rate-making in the public-utility field. The Accounting Review (July): 352-361. (JSTOR link).
Khalil, S., M. L. Magnan and J. R. Cohen. 2008. Dual-class shares and audit pricing: Evidence from the Canadian markets. Auditing: A Journal of Practice & Theory 27(2): 199-216.
Khan, A. R., D. M. Hossain and J. Siddiqui. 2011. Corporate ownership concentration and audit fees: The case of an emerging economy. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 125-131.
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