Management And Accounting Web

Accounting Practice Bibliography H-Q

A-G  |  H-Q  |  R-Z

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Accounting Practice Main Page | Auditing Main Page

Habib, A. 2012. Non-audit service fees and financial reporting quality: A meta-analysis. Abacus 48(2): 214-248.

Hagel, J. 2012. New skills for an evolving profession. Journal of Accountancy (August): 24-25.

Hagel, J. 2014. Meeting the challenge of the young and the restless. Journal of Accountancy (May): 20-21.

Half, R. 1980. Do management accountants have an image problem? Management Accounting (August): 10-13.

Hall, M. and D. Smith. 2009. Mentoring and turnover intentions in public accounting firms: A research note. Accounting, Organizations and Society 34(6-7): 695-704.

Hall, M., D. Smith and K. Langfield-Smith. 2005. Accountants' commitment to their profession: Multiple dimensions of professional commitment and opportunities for future research. Behavioral Research in Accounting (17): 89-110.

Halterman, C. 2011. Expanding service organization controls reporting: SOC 2 reports offer CPAs new opportunities to address clients' needs. Journal of Accountancy (July): 46-50.

Halterman, J. F. 1944. Accountants in OPA. The Accounting Review (July): 279-283. (JSTOR link).

Hammel S. and S. Murolo. 2015. Resolving the theft of tax clients' identity. Journal of Accountancy (September): 30.

Hammond, T. and D. W. Streeter. 1994. Overcoming barriers: Early African-American certified public accountants. Accounting, Organizations and Society 19(3): 271-288.

Hammond, T. A. 2002. A White-Collar Profession: African American Certified Public Accountants Since 1921. University of North Carolina Press.

Hammond, T. D. 1997. From complete exclusion to minimal inclusion: African Americans and the public accounting industry, 1965-1988. Accounting, Organizations and Society 22(1): 29-53.

Hancock, B. V. and M. S. Beasley. 2015. Becoming a strategic risk adviser: How CPAs can move from compliance to strategy. Journal of Accountancy (February): 38-42.

Hanson, R. and R. D. Mautz Jr. 2015. The overtime pay issue in public accounting. The CPA Journal (December): 52-56.

Hanson, W. E. 1976. Peer review, illegal payments, and lawyer's letters. Management Accounting (October): 15-18.

Hanson, W. E. 1977. Big brother and the big eight. Management Accounting (April): 15-19.

Harrell, A. M. and M. J. Stahl. 1984. McClelland's trichotomy of needs theory and the job satisfaction and work performance of CPA firm professionals. Accounting, Organizations and Society 9(3-4): 241-252.

Harrington, C. 2005. The accounting profession: Looking ahead. Journal of Accountancy (October): 43-48.

Harrison, K., D. Kerby and S. K. Fleak. 2009. Forging effective campus relationships. The CPA Journal (January): 69-71.

Harrison, S. R. 1993. Not just bean counters anymore. Management Accounting (March): 29-32.

Harston, M. E. and S. T. Welch. 1997. Evolution of professional enforcement in Texas: An examination of violations and sanctions. The Accounting Historians Journal 24(1): 25-73. (JSTOR link).

Hart, L. 2017. Innovation showcase: CPA employers on the cutting edge. Journal of Accountancy (May): 28-31, 34-37.

Hart, M., J. Kremin and W. R. Pasewark. 2017. Growing up: How audit internships affect students' commitment and long-term intentions to work in public accounting. Issues in Accounting Education (May): 47-63.

Hartman, L. and J. DesJardins. 2010. Business Ethics: Decision-Making for Personal Integrity & Social Responsibility. McGraw-Hill/Irwin.

Harvey, J. L. 1955. Starting your career in public accounting. The Accounting Review (July): 493-499. (JSTOR link).

Haskins & Sells. 1970. Our First Seventy-Five Years. Privately Published.

Hassell, J. M. and H. W. Hennessey Jr. 1989. An examination of factors important in the CPA recruiting process. Journal of Accounting Education 7(2): 217-231.

Havens, J. D. and M. Hayes. 2009. Right track your CPA career. Journal of Accountancy (February): 56-60.

Hawes, E. B. 1923. Professional prerequisites. Journal of Accountancy (April): 253-257.

Hay, L. E. 1955. Statutory requirements as to form and content of executors' reports to courts. The Accounting Review (October): 702-705. (JSTOR link).

Hayes, M. 2006. Be an HR resource for your clients. Journal of Accountancy (November): 49-53.

Hayes, M. 2006. Get close to your clients. Journal of Accountancy (June): 49-52.

Hays, O. 2016. It's amazing what CPAs can do: Profiles in community - Oriented, socially engaged professionals. The CPA Journal (December): 10.

Head, W. W. 1924. Relationship between banker and accountant. Journal of Accountancy (July): 1-5.

Heaston, P. H. 1990. A systematic approach to improving experience requirements for licensure. Accounting Horizons (September): 58-67.

Heaton, W. C. 1925. Development of modern practice. Journal of Accountancy (August): 108-109.

Hensley, R. M. 2011. LinkedIn tips for CPAs. Journal of Accountancy (March): 44-47.

Hepp, G. W. 2006. So you want to be an arbitrator. Journal of Accountancy (November): 63-66.

Herda, D. N. and J. J. Lavelle. 2011. The effects of organizational fairness and commitment on the extent of benefits big four alumni provide their former firm. Accounting, Organizations and Society 36(3): 156-166.

Hermanson, D. R. 2009. How consulting services could kill private-sector auditing. The CPA Journal (January): 6-9.

Hermanson, D. R., R. W. Houston and J. C. Rice. 2007. PCAOB inspections of smaller CPA firms: Initial evidence from inspection reports. Accounting Horizons (June): 137-152.

Hermanson, R. H. and C. E. Miles. 1976. Fine-tuning the predictive model of the American Accounting Association 1971-72 and 1972-73 committees on future professorial supply and demand. The Accounting Review (October): 875-885. (JSTOR link).

Hermanson, R. H., L. M. Dykes and D. H. Turner. 1987. Enforced competition in the accounting profession - Does it make sense? Accounting Horizons (December): 3-19.

Herrick, A. 1950. A review of recent developments in accounting theory and practice. The Accounting Review (October): 360-370. (JSTOR link).

Higgins, J. H. and B. L. Smith. 2012. 10 Steps to a Digital Practice in the Cloud: New Levels of CPA Firm Work Flow Efficiency. AICPA.

Higgins, T. G. 1965. CPA: An Autobiography. Privately Published. (Higgins was Arthur Young's managing partner).

Hilary, G. and C. Lennox. 2005. The credibility of self-regulation: Evidence from the accounting profession's peer review program. Journal of Accounting and Economics (December): 211-229.

Hildebrand, M. and M. Savare. 2008. Privacy principles for accountants. The CPA Journal (May): 54-59.

Hill, H. B. 1975. At Western Electric the accent is on professional. Management Accounting (September): 15-17.

Holcomb, C. P. and G. W. Marshall. 1913. C.P.A. laws. Journal of Accountancy (July): 65-77.

Holder-Webb, L. 1995. Substance and abuse: Accounting firms and fraud suits. Journal of Accounting Education 13(4): 509-518.

Holmes, S. and S. Marsden. 1996. An exploration of the espoused organizational cultures of public accounting firms. Accounting Horizons (September): 26-53.

Holt, D. L. 1987. Auditors and base rates revisited. Accounting, Organizations and Society 12(6): 571-578.

Homburg, C. and P. Stebel. 2009. Determinants of contract terms for professional services. Management Accounting Research (June): 129-145.

Hooker, J. C. 1924. A "cost-of-living" index for steam railroads. Journal of Accountancy (July): 22-30.

Hooks, K. L. 1992. Gender effects and labor supply in public accounting: An agenda of research issues. Accounting, Organizations and Society 17(3-4): 343-366.

Hooks, K. L. and J. L. Higgs. 2002. Workplace environment in a professional services firm. Behavioral Research In Accounting (14): 105-128.

Hope, J. W. 1945. Restriction would strengthen the profession. The Accounting Review (April): 194-198. (JSTOR link).

Hopson, H. C. 1915. Accountants and engineers. Journal of Accountancy (November): 397-399.

Hopwood, A. G. 1994. Accounting and everyday life: An introduction. Accounting, Organizations and Society 19(3): 299-301.

Hopwood, A. G. 1998. Exploring the modern audit firm: An introduction. Accounting, Organizations and Society 23(5-6): 515-516.

Hopwood, A. G. 2000. Understanding financial accounting practice. Accounting, Organizations and Society 25(8): 763-766.

Hostetler, D. 2010. Get results: Improve your accounting firm processes using lean six sigma. Journal of Accountancy (January): 38-43.

Huber, E. 2007. Adviser's Guide to Counseling Aging Clients and Their Families. AICPA.

Huddart, S. and P. J. Liang. 2005. Profit sharing and monitoring in partnerships. Journal of Accounting and Economics (December): 153-187.

Hui, K. W., S. Klasa and P. E. Yeung. 2012. Corporate suppliers and customers and accounting conservatism. Journal of Accounting and Economics (February-April): 115-135.

Hull, R. P. and P. H. Umansky. 1997. An examination of gender stereotyping as an explanation for vertical job segregation in public accounting. Accounting, Organizations and Society 22(6): 507-528.

Humphries, D. and G. Bettesworth-Piggott. 1918. Shortage of accountants. Journal of Accountancy (November): 397.

Hunter, J. 1914. The public accountant and the credit man. Journal of Accountancy (July): 1-12.

Hunter, J., W. P. Peter, E. G. Shorrock and H. M. Temple. 1915. Competitive bidding. Journal of Accountancy (August): 81-90.

Hunton, J. E. and B. C. Wier. 1996. Performance of accountants in private industry: A survival analysis. Accounting Horizons (September): 54-77. (Retracted).

Hunton, J. E., B. Wier and D. N. Stone. 2000. Succeeding in managerial accounting. Part 2: A structural equation analysis. Accounting, Organizations and Society 25(8): 751-762.

Hunton, J. E., P. E. Neidermeyer and B. Wier. 1996. Hierarchical and gender differences in private accounting practice. Accounting Horizons (June): 14-31. (Retracted).

Hunton, J. E., P. E. Neidermeyer and B. Wier. 2015. Retraction: Hierarchical and gender differences in private accounting practice. Accounting Horizons (September): 753.

Hurdman, F. H. 1914. Credits from the viewpoint of a Certified Public Accountant. Journal of Accountancy (December): 435-454.

Hurlburt, H. M. 1916. Compensation of junior accountants. Journal of Accountancy (September): 238-239.

Husband, G. R. 1947. A training program for the certified public accountant's staff. The Accounting Review (April): 124-130. (JSTOR link).

Hylton, D. P. 1964. Are consulting and auditing compatible? - A contrary view. The Accounting Review (July): 667-670. (JSTOR link).

Illuzzi, K. 2016. Bookkeeping or preparation service? That is the question. These considerations can help CPAs determine whether SSARS 21 applies. Journal of Accountancy (January): 34-36.

Institute of Management Accountants. 1997. Redesigning the Finance Function. Institute of Management Accountants.

Institute of Management Accountants. 1999. Tools and Techniques for Redesigning the Finance Function. Institute of Management Accountants.

Ivancevich, J. M. and R. H. Strawser. 1969. A Comparative analysis of the job satisfaction of industrial managers and certified public accountants. The Academy of Management Journal 12(2): 193-203. (JSTOR link).

Ivancevich, S. H. and A. Zarakoohi. 2000. An exploratory analysis of the 1989 accounting firm megamergers. Accounting Horizons (December): 389-401.

Iyer, G. and M. Jennings. 2010. Judges' attitudes toward the public accounting profession: An update. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 25-28.

Iyer, V. M. 1998. Characteristics of accounting firm alumni who benefit their former firm. Accounting Horizons (March): 18-30.

Iyer, V. M., E. M. Bamber and R. M. Barefield. 1997. Identification of accounting firm alumni with their former firm: Antecedents and outcomes. Accounting, Organizations and Society 22(3-4): 315-336.

Jackson, J. H. 1922. Accountants' Reports. Journal of Accountancy (April): 313-314.

Jackson, J. H. 1922. Choosing a profession - Accountancy. Journal of Accountancy (March): 161-166.

Jackson, J. H. 1924. Professional accountancy education within the public accountant's organization. Journal of Accountancy (July): 6-21.

Jackson, J. H. 1925. Accountancy as a profession: What opportunities does it offer for a professional career? Journal of Accountancy (September): 161-172.

Jackson, J. H. 1945. The growing responsibility of the accountant. N.A.C.A. Bulletin (May 15): 839-854.

Jacobs, R. 1950. Measurement and guidance in the field of public accounting. The Accounting Review (January): 27-34. (JSTOR link).

Jayson, S. 1988. Victor Earle, accountants' defender. Management Accounting (April): 53-55.

Jenkins, C. and S. Wolf. 2008. As the move to IFRS accelerates, liability looms for unprepared U.S. CPAs. The CPA Journal (November): 48-53.

Jenkins, J. G., D. R. Deis, J. C. Bedard and M. B. Curtis. 2008. Accounting firm culture and governance: A research synthesis. Behavioral Research In Accounting 20(1): 45-74.

Jennings, A. R. 1948. Staff training-present and future. The Accounting Review (October): 401-409. (JSTOR link).

Jensen, M. 2006. Should we stay or should we go? Accountability, status anxiety, and client defections. Administrative Science Quarterly 51(1): 97-128. (JSTOR link). (This study focuses on what affected client defections from Arthur Andersen during its collapse in 2002).

Jensen, W. 1914. Treatment of the returnable package in accounts. Journal of Accountancy (August): 118-119.

Jentho, D. and D. Beddow. 2005. Peer review is stronger and better now. Journal of Accountancy (April): 44-46.

Jiambalvo, J. 1979. Performance evaluation and directed job effort: Model development and analysis in a CPA firm setting. Journal of Accounting Research (Autumn): 436-455. (JSTOR link).

Jiambalvo, J. 1982. Measures of accuracy and congruence in the performance evaluation of CPA personnel: Replication and extensions. Journal of Accounting Research (Spring): 152-161. (JSTOR link).

Jiambalvo, J. and J. Pratt. 1982. Task complexity and leadership effectiveness in CPA firms. The Accounting Review (October): 734-750. (JSTOR link).

Jiambalvo, J., D. J. H. Watson and J. V. Baumler. 1983. An examination of performance evaluation decisions in CPA firm subunits. Accounting, Organizations and Society 8(1): 13-29.

Johns, S. and L. Maples. 2011. Advising clients in same-sex relationships. Journal of Accountancy (December): 48-53.

Johnson, E. N., D. J. Lowe and P. M. J. Reckers. 2008. Alternative work arrangements and perceived career success: Current evidence from the big four firms in the US. Accounting, Organizations and Society 33(1): 48-72.

Johnson, E. N., D. J. Lowe and P. M. J. Reckers. 2012. Measuring accounting professionals' attitudes regarding alternative work arrangements. Behavioral Research In Accounting 24(1): 47-71.

Johnson, E. N., D. J. Lowe and P. M. J. Reckers. 2016. The influence of mood on subordinates' ability to resist coercive pressure in public accounting. Contemporary Accounting Research 33(1): 261-287.

Johnson, J. F. 1909. Adults and high school studies. Journal of Accountancy (April): 477-479.

Johnson, J. F. 1910. Rhode Island's recognition of the certified public accountant. Journal of Accountancy (August): 292-293.

Johnson, J. F. 1910. The demand for certified public accountants. Journal of Accountancy (September): 368-371.

Johnson, J. F. 1910. The New Jersey State Board: Change of rules. Journal of Accountancy (September): 379-381.

Johnson, J. F., L. Greendlinger and J. W. Schulze. 1914. Accounting Practice: A comprehensive statement of accounting principles and methods, illustrated by modern forms and problems. Alexander Hamilton Institute.

Johnston, R. 2010. What's new for CPAs in Office 2010. Journal of Accountancy (February): 40-45.

Johnson, R. A. and J. M. Middleton. 2008. Accounting for second life. Journal of Accountancy (June): 54-58. (Summary).

Johnstone, K. M. and J. C. Bedard. 2001. Engagement planning, bid pricing, and client response in the market for initial attest engagements. The Accounting Review (April): 199-220. (JSTOR link).

Johnstone, K. M. and J. C. Bedard. 2003. Risk management in client acceptance decisions. The Accounting Review (October): 1003-1025. (JSTOR link).

Johnstone, K. M. and J. C. Bedard. 2004. Audit firm portfolio management decisions. Journal of Accounting Research (September): 659-690. (JSTOR link).

Jones, A. III. and C. S. Norman. 2006. Decision making in a public accounting firm: An instructional case in risk evaluation, client continuance, and auditor independence within the context of the Sarbanes-Oxley Act of 2002. Issues in Accounting Education (November): 431-447.

Jones, A. III. and G. A. Jonas. 2011. Corporate social responsibility reporting: The growing need for input from the accounting profession. The CPA Journal (February): 65-71. (Summary).

Jones, A. III., C. S. Norman and B. Wier. 2010. Healthy lifestyle as a coping mechanism for role stress in public accounting. Behavioral Research In Accounting 22(1): 21-41.

Joplin, B. 1970. What business are we in? Information! Management Accounting (April): 36-39.

Joplin, J. P. 1919. Growing responsibilities of the public accountant. Journal of Accountancy (July): 9-15.

Journal of Accountancy. 1906. Corporation accountancy and corporation law. Journal of Accountancy (September): 395-397.

Journal of Accountancy. 1906. Publicity for the accounting profession. Journal of Accountancy (December): 141-143.

Journal of Accountancy. 1906. The problem of the accountant's assistant. Journal of Accountancy (August): 283-286.

Journal of Accountancy. 1906. The value of an accountant's certificate. Journal of Accountancy (September): 389-390.

Journal of Accountancy. 1907. As others see us. Journal of Accountancy (June): 158-161.

Journal of Accountancy. 1907. English vs. American practice. Journal of Accountancy (March): 388-393.

Journal of Accountancy. 1907. English vs. American practice again. Journal of Accountancy (June): 139-140.

Journal of Accountancy. 1907. Is there an accountant type? Journal of Accountancy (October): 470.

Journal of Accountancy. 1908. A field for young men. Journal of Accountancy (November): 64-65.

Journal of Accountancy. 1908. Prospects for young accountants. Journal of Accountancy (September): 351-354.

Journal of Accountancy. 1908. That others may know us. Journal of Accountancy (October): 435-438.

Journal of Accountancy. 1909. Theory and practice in accounting. Journal of Accountancy (October): 449-452.

Journal of Accountancy. 1909. Trustworthiness of American accountants. Journal of Accountancy (October): 452-454.

Journal of Accountancy. 1912. Esprit de corps. Journal of Accountancy (June): 433-435.

Journal of Accountancy. 1912. The charlatans of method. Journal of Accountancy (March): 222-223.

Journal of Accountancy. 1912. The choice of a profession. Journal of Accountancy (April): 291-293.

Journal of Accountancy. 1915. Loan by partner. Journal of Accountancy (October): 321-322.

Journal of Accountancy. 1917. Accountants' services in wartime. Journal of Accountancy (May): 364-369.

Journal of Accountancy. 1917. Idaho C.P.A. bill. Journal of Accountancy (April): 286-287.

Journal of Accountancy. 1917. Oklahoma C.P.A. law. Journal of Accountancy (May): 368-373.

Journal of Accountancy. 1917. Registration of accountants. Journal of Accountancy (March): 185-189.

Journal of Accountancy. 1919. Arizona C.P.A. law. Journal of Accountancy (July): 77-80.

Journal of Accountancy. 1922. American Institute of Accountants. Journal of Accountancy (June): 401-416.

Journal of Accountancy. 1923. American Institute of Accountants. Journal of Accountancy (August): 153-155.

Journal of Accountancy. 1923. American Institute of Accountants. Journal of Accountancy (November): 351-354.

Journal of Accountancy. 1923. District of Columbia C. P. A. law. Journal of Accountancy (April): 308-310.

Journal of Accountancy. 1923. Society of Public Accountants of Nebraska. Journal of Accountancy (June): 476.

Journal of Accountancy. 1924. Court decisions affecting accountancy. Journal of Accountancy (March): 214-215.

Journal of Accountancy. 1925. Students Guide to Executorship Accounts. Journal of Accountancy (July): 74.

Journal of Accountancy. 2005. Six steps to better marketing. Journal of Accountancy (May): 24.

Journal of Accountancy. 2005. The easier, more streamlined accounting solution for accountants...and their small business clients. Journal of Accountancy (October): 18-19.

Journal of Accountancy. 2005. What small firms can do. Journal of Accountancy (May): 36-37.

Journal of Accountancy. 2009. Statement of Position 09-1- Performing agreed-upon procedures engagements that address the completeness, accuracy, or consistency of XBRL-tagged data. Journal of Accountancy (June): 101-104.

Journal of Accountancy. 2009. Statement on auditing standards No. 116, Interim financial information. Journal of Accountancy (April): 83-96.

Journal of Accountancy. 2009. Uniting the global profession. Journal of Accountancy (February): 40-43.

Journal of Accountancy. 2010. Community service in down economic times. Journal of Accountancy (January): 50-54.

Journal of Accountancy. 2010. Official releases. Journal of Accountancy (February): 71-82.

Journal of Accountancy. 2011. CPA horizons 2025: A road map for the future: 10 topics every CPA must examine to stay ahead of the curve. Journal of Accountancy (December): 44-47. (Topics include: 1.Technology, 2. Pre-certification and lifelong learning, 3. Worldwide profession, 4. Pride in the profession, 5. Trusted attester, 6. Trusted advisor, 7. Market permissions, 8. Marketplace change, 9.Value proposition, and 10. Demographic shifts).

Journal of Accountancy. 2012. Founding years for state-level accounting organizations. Journal of Accountancy (June): 92-93.

Journal of Accountancy. 2012. Picturing a profession. Journal of Accountancy (June): 22-24, 28-33.

Journal of Accountancy. 2012. The timeline 1887-2012. Journal of Accountancy (June): 49-53.

Journal of Accountancy. 2013. AICPA launches online community for young CPAs. Journal of Accountancy (October): 91. (It allows members who have passed the Uniform CPA exam who are 22-36 to create customized profiles and interact with their peers. See the Young CPA Network at http://tinyurl.com/n2cgt3j).

Journal of Accountancy. 2013. Want to boost the bottom line and client relationships? Journal of Accountancy (October): 57, 61-62, 64, 66, 68.

Journal of Accountancy. 2016. CPAs honored for outstanding service in government; Scholarship funds estate planning conference costs; Young CPA recognized for volunteer and financial literacy activities. Journal of Accountancy (October): 100-101.

Journal of Accountancy. 2016. Forensic interview feature wins JofA best article award; Standing ovation recognizes contributions in IMTA; Young CPs receive scholarships to cover conference expenses. Journal of Accountancy (August): 89.

Journal of Accountancy. 2016. Kess Award recognizes excellence in continuing education; Public service award honors CPA's community contributions. Journal of Accountancy (August): 88.

Journal of Accountancy. 2016. Reassuring your staff in uncertain times. Journal of Accountancy (September): 22-23.

Journal of Accountancy. 2017. 5 key issues that merit CPAs' attention. Journal of Accountancy (August): 26-30.

Journal of Accountancy. 2017. Get your clients ready for tax season. Journal of Accountancy (October): 49, 51, 53, 55.

Journal of Accountancy. 2017. Keeping client information safe in an age of scams and security threats. Journal of Accountancy (May): 81, 83, 85, 87-88.

Journal of Accountancy. 2017. Young CPAs hone leadership skills. Journal of Accountancy (January): 85.

Joyce, Y. and S. P. Walker. 2015. Gender essentialism and occupational segregation in insolvency practice. Accounting, Organizations and Society (40): 41-60.

Justin, W. H. 1917. Grain and flour futures. Journal of Accountancy (June): 459-461.

Justin, W. H. 1917. Valuation of futures in flour mill accounting. Journal of Accountancy (December): 430-438.

Kanodia, C. and A. Mukherji. 1994. Audit pricing, lowballing and auditor turnover: A dynamic analysis. The Accounting Review (October): 593-615. (JSTOR link).

Kaplan, A. 2011. Reinventing Professional Services: Building Your Business in the Digital Marketplace. Wiley.

Kaplan, R. S. 1989. Connecting the research-teaching-practice triangle. Accounting Horizons (March): 129-132.

Kapnick, H. 1972. Responsibilities of the accounting profession. Management Accounting (March): 21-24, 35. (Three crucial issues discussed by the Chairman of Arthur Andersen & Company: Accounting principles and financial reporting, independence, and financial disclosures by accounting firms).

Kauffman, J. H. 1910. The standing of the C.P.A. Journal of Accountancy (September): 385.

Kaufman, F. 1952. Admission of the new partner. The Accounting Review (April): 247-248. (JSTOR link).

Kaufman, F. 1967. Professional consulting by CPAs. The Accounting Review (October): 713-720. (JSTOR link).

Kaulback, F. S. Jr. 1954. The faculty residency program. The Accounting Review (April): 194-195. (JSTOR link).

Kebodeaux, K. 2013. CPAs and the Trust Fund Recovery Penalty. Journal of Accountancy (August): 58-59.

Keebler, R. S. 2010. The Rebirth of Roth: A CPA's Ultimate Guide for Client Care. AICPA.

Keegan, D. P. and S. W. Portik. 1995. Accounting will survive the coming century, won't it? Management Accounting (December): 24-29.

Kell, W. G. 1968. Public accounting's irresistible force and immovable object. The Accounting Review (April): 266-273. (JSTOR link).

Kellett, B. M. and R. C. Sweeting. 1991. Accounting innovations and adaptations: A U.K. case. Management Accounting Research (March): 15-26.

Kemp, P. S. 1961. Does the accounting profession extend beyond the practice of public accounting? N.A.A. Bulletin (May): 52-54.

Kempner, J. J. 1957. Funds statement practices of certified public accounting firms. The Accounting Review (January): 71-82. (JSTOR link).

Kerby, D., K. Harrison and S. K. Fleak. 2009. Teaching: A win-win opportunity for practitioners. The CPA Journal (October): 66-68.

Kess, S. and E. Mendlowitz. 2015. Assisting individuals with investment allocation. The CPA Journal (November): 60-61.

Kess, S. and E. Mendlowitz. 2015. Helping a business survive a co-owner's death or disability. The CPA Journal (June): 68-70.

Kess, S. and E. Mendlowitz. 2015. Helping business owners with succession planning. The CPA Journal (August): 76-77.

Kess, S. and E. Mendlowitz. 2015. Offering financial planning services is a natural progression for CPAs. The CPA Journal (May): 44-45.

Kess, S. and E. Mendlowitz. 2015. Personal financial planning for business owners. The CPA Journal (September): 60-61.

Kess, S. and E. Mendlowitz. 2016. Financial and retirement planning for CPA sole practitioners or partners. The CPA Journal (December): 60-61.

Kess, S. and E. Mendlowitz. 2017. Assisting individuals with analyzing an investment manager's proposal. The CPA Journal (February): 64-65.

Kess, S. and E. Mendlowitz. 2017. Assisting insolvent clients. The CPA Journal (March): 64-67.

Kess, S. and E. Mendlowitz. 2017. Helping sole proprietors prepare financially for sudden death or disability. The CPA Journal (January): 64-65.

Kessler, S. 2015. How the profession has evolved, and where it is headed. The CPA Journal (March): 72.

Kessler, S. 2015. Why financial planning makes sense for CPAs. The CPA Journal (September): 6-9.

Kester, R. B. 1938. The practitioner's responsibilities for accountancy education. The Accounting Review (September): 259-265. (JSTOR link).

Khanna, S. 2015. A CPA at 17: Through hard work and determination, Belicia Cespedes earned the credential before she was even eligible to vote. Journal of Accountancy (July): 32-34.

Khanna, S. 2015. Boost your LinkedIn profile. Journal of Accountancy (August): 18.

Khurana, I. K. and K. K. Raman. 2004. Litigation risk and the financial reporting credibility of big 4 versus non-big 4 audits: Evidence from Anglo-American countries. The Accounting Review (April): 473-495. (JSTOR link).

Kida, T. E. 1984. Performance evaluation and review meeting characteristics in public accounting firms. Accounting, Organizations and Society 9(2): 137-147.

Killough, L. N. and T. L. Souders. 1973. A goal programming model for public accounting firms. The Accounting Review (April): 268-279. (JSTOR link).

Kimmell, S. L., P. K. Kelyka and E. Ofobike. 2008. Recruiting the best accounting students in a tight market: Some guidance. The CPA Journal (October): 68-71.

King, R. R. 2010. The PCAOB meets the constitution: The Supreme Court to decide on the PCAOB's conformity with the separation of powers doctrine and appointments clause. Accounting Horizons (March): 79-93. (The case before the court alleges constitutional problems with the Public Company Accounting Oversight Board created by Congress when it passed the Sarbanes-Oxley Act of 2002. According to King, "The Supreme Court's decision about the constitutionality of the PCAOB is important because of its potential impact on (1) the future of auditing oversight; (2) the validity of SOX; and (3) the future of independent agencies in general.").

King, R. R., S. M. Davis and N. Mintchik. 2012. Mandatory disclosure of the engagement partner's identity: Potential benefits and unintended consequences. Accounting Horizons (September): 533-561.

Kingwill, J. H. 1910. The public accountant and the corporation tax. Journal of Accountancy (February): 248-252.

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Nissley, W. W. 1947. Recruitment for the profession. The Accounting Review (January): 18-22. (JSTOR link).

Nissley, W. W. and J. T. Madden. 1926. A bureau for placing junior accountants. The Accounting Review (March): 64-69. (JSTOR link).

Niven, J. B. and W. P. Barrows. 1923. Need for accountants as receivers and trustees. Journal of Accountancy (November): 321-326.

Nixon, R. 2015. Is technology reducing the need for CPAs? The CPA Journal (May): 14.

Norris, D. R. and R. E. Niebuhr. 1984. Professionalism, organizational commitment and job satisfaction in an accounting organization. Accounting, Organizations and Society 9(1): 49-59.

Olbricht, J. 2016. Protecting the core, progressing the profession. Journal of Accountancy (June): 47.

Olive, G. S. 1945. Practical prerequisites for the certificate. The Accounting Review (April): 201-203. (JSTOR link).

Oliver, L. 1991. Accountants as business partners. Management Accounting (June): 40-42.

Olson, H. L. 2015. Maximize proceeds in accounting firm sales: Common misconceptions can cost CPAs dearly when they sell a public practice. Fortunately, better options are available. Journal of Accountancy (November): 35-38.

Olson, H. L. 2016. How to keep clients after an accounting practice sale. Journal of Accountancy (September): 32-37.

Olson, H. L. 2016. Navigating the path to success in accounting practice sales. Journal of Accountancy (July): 22-26.

O'Malley, S. 1993. Legal liability is having a chilling effect on the auditor's role. Accounting Horizons (June): 82-87.

Osborne, R. E., L. I. Wood and C. M. Jackson. 2009. Best cities for minority CPAs. The CPA Journal (March): 70-71.

Otley, D. T. and B. J. Pierce. 1995. The control problem in public accounting firms: An empirical study of the impact of leadership style. Accounting, Organizations and Society 20(5): 405-420.

Owens, R. N. 1941. What is an independent accountant? The Accounting Review (December): 391-401. (JSTOR link).

Owens-Jackson, L. A., G. Highsmith-Quick and D. Robinson. 2013. Economy-driven changes in recruiting practices: Essential recommendations for accounting firms. The CPA Journal (July): 68-71.

Pace, H. S. 1924. Relation of the accountancy instructor to the development of professional standards in the practice of accountancy. Journal of Accountancy (May): 349-356.

Pace, H. S. 1924. Restrictive legislation in New York: A review of the C.P.A. bill recently introduced in the New York legislature. Journal of Accountancy (April): 262-267.

Paolillo, J. G. P. and R. W. Estes. 1982. An empirical analysis of career choice factors among accountants, attorneys, engineers, and physicians. The Accounting Review (October): 785-793. (JSTOR link).

Parker, R. J. and J. M. Kohlmeyer, III. 2005. Organizational justice and turnover in public accounting firms: A research note. Accounting, Organizations, and Society 30(4): 357-369.

Parker, R. J., H. Nouri and A. F. Hayes. 2011. Distributive justice, promotion instrumentality, and turnover intentions in public accounting firms. Behavioral Research In Accounting 23(2): 169-186.

Pasewark, W. R. and R. E. Viator. 2006. Sources of work-family conflict in the accounting profession. Behavioral Research in Accounting (18): 147-165.

Pasley, R. S. 1924. The accounts of the public accountant. Journal of Accountancy (November): 348-353.

Patel, C. and B. R. Millanta. 2011. “Holier-than-thou” perception bias among professional accountants: A cross-cultural study. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 373-381.

Paton, W. A. 1919. Transactions between partner and firm. Journal of Accountancy (July): 33-38.

Patrick, A. W. and C. L. Quittmeyer. 1963. The CPA and management services. The Accounting Review (January): 109-117. (JSTOR link).

Patten, D. M. 1995. Supervisory actions and job satisfaction: An analysis of differences between large and small public accounting firms. Accounting Horizons (June): 17-28.

Patterson, T. H. 1948. A program of limited decentralization of accounting functions. N.A.C.A. Bulletin (June 1): 1191-1200.

Payne, E. A., D. A. Dubofsky and L. Sussman. The 'personal' in financial planning: The importance of counseling skills in advising clients. The CPA Journal (September): 58-62.

Payne, R. E. 1935. The effect of recent laws on accountancy. The Accounting Review (March): 84-95. (JSTOR link).

Pendergast, M. A. 2015. Opportunity and diversity in the accounting profession. The CPA Journal (August): 88.

Penno, M. and B. R. Walther. 1996. The concentration of local markets: A study of accounting, advertising and law. Accounting Horizons (June): 88-99.

Perera, H., L. Cummings and F. Chua. 2012. Cultural relativity of accounting professionalism: Evidence from New Zealand and Samoa. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 138-146.

Perry, D. P. 1944. Professional accounting practice today and tomorrow. The Accounting Review (April): 164-169. (JSTOR link).

Perry, D. P. 1955. Work of the Commission on CPA Standards. The Accounting Review (April): 183-193. (JSTOR link).

Perry, K. W. 1959. The profession's responsibility in attracting students. The Accounting Review (July): 465-469. (JSTOR link).

Peterson, B. K. and D. R. Barnhill. 2003. Accountants as expert witnesses: A primer on meeting Daubert challenges. Journal of Forensic Accounting (4): 113-126.

Petravick, G. P., C. Troutman and M. T. Adams. 2011. Advising financially stressed clients. Journal of Accountancy (September): 50-55.

Pheck Joo, J. Y., M. Mayilyan, K. Clark and H. Van Zyl. 2015. The U.S. Chariman of PwC on keeping millennials engaged. Harvard Business Review (January/February): 21.

Pierce, B. and B. Sweeney. 2005. Management control in audit firms - Partners' perspectives. Management Accounting Research (September): 340-370.

Pillsbury, C. M., L. Capozzoli and A. Ciampa. 1989. A synthesis of research studies regarding the upward mobility of women in public accounting. Accounting Horizons (March): 63-70.

Pinkston, M. 2009. CPAs embrace twitter. Journal of Accountancy (August): 30-33.

Pinkston, M. 2009. Economic optimism improved in Q2 among C-suite CPAs. Journal of Accountancy (July): 22-24.

Pinkston, M. 2009. Optimism grew again in Q3, spread across industries. Journal of Accountancy (October): 50-52.

Pinson, L. 2004. Keeping the Books: Basic Record Keeping and Accounting for the Successful Small Business (Keeping the Books). Dearborn Trade.

Plank, T. M. and L. R. Plank. 1994. Encyclopedia of Accounting Systems. Prentice Hall.

Plank, T. M., L. R. Plank and B. R. Plank. 2003. Accounting Desk Book, 12th edition. Aspen Publishers Inc.

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).

Poe, B. 2012. On Your Own! How to Start Your Own CPA Firm, Second Edition. AICPA.

Polesie, T. 1981. Action and reaction: Decisive factors in developing accounting practice. Accounting, Organizations and Society 6(2): 167-174.

Polimeni, R. S., J. A. Burke and D. Benyaminy. 2009. Using computer simulations to recruit and train generation Y accountants. The CPA Journal (May): 64-68.

Polimeni, R. S., J. A. Burke and D. Benyaminy. 2010. CPA firms going green: The paperless accountant. The CPA Journal (November): 66-71.

Ponemon, L. A. 1995. The objectivity of accountants' litigation support judgments. The Accounting Review (July): 467-488. (JSTOR link).

Potter, B. N. 2005. Accounting as a social and institutional practice: Perspectives to enrich our understanding of accounting change. Abacus 41(3): 265-289.

Pounder, B. 2007. How globalization is affecting U.S. accountants. Strategic Finance (January): 40-45.

Powell, R. M. 1966. Career choices among Beta Alpha Psi members. The Accounting Review (July): 525-534. (JSTOR link).

Pratt, J. and J. Jiambalvo. 1981. Relationship between leader behaviors and audit team performance. Accounting, Organizations and Society 6(2): 133-142.

Pratt, J. and P. Beaulieu. 1992. Organizational culture in public accounting: Size, technology, rank, and functional area. Accounting, Organizations and Society 17(7): 667-684.

Pratt, S. P., R. P. Schwiehs and R. F. Reilly. 1998. Valuing Small Businesses and Professional Practices. McGraw-Hill.

Prescott, G. L., T. G. Noland and C. E. Vann. 2017. Universities need you! Strategic Finance (April): 46-53. (There have been a number of articles like this one over the past few years. For my summary of the Accounting Doctoral shortage and opportunities to teach accounting see http://maaw.info/ArticleSummaries/ArtSumAccountingDoctoralShortage.htm

Pressly, T. R. 2012. Linking strategic and project concepts to enhance management advisory services. The CPA Journal (July): 62-67.

Price, B. W. 2005. Get your BV niche out there: Referral sources are the key to building business. Journal of Accountancy (November): 38-43. (Related to business valuation services).

Pritchard, R. T. 1946. Shakespeare and accounting. The Accounting Review (January): 67-70.

Pryor, C. R. and J. Elfrink. 2014. Strategic planning for small accounting practices. The CPA Journal (February): 56-60.

Psaros, J. and K. T. Trotman. 2004. The impact of the type of accounting standards on preparers' judgments. Abacus 40(1): 76-93.

Purdy, D. 1981. The provision of financial information to employees: A study of the reporting practices of some large public companies in the United Kingdom. Accounting, Organizations and Society 6(4): 327-338.

Puro, M. 1984. Audit firm lobbying before the Financial Accounting Standards Board: An empirical study. Journal of Accounting Research (Autumn): 624-646. (JSTOR link).

Putney, T. and J. Sinkin. 2015. Roadblocks to avoid in accounting firm M&A: Whether you are buying or selling, these tips can help you navigate the potential pitfalls on the road to closing a deal. Journal of Accountancy (September): 35-39. (Roadblocks fall into three categories: planning, deal, and process).

Queenan, J. W. 1945. The role of the public accountant in contract termination. The Accounting Review (January): 59-64. (JSTOR link).

Queenan, J. W. 1946. The public accountant of today and tomorrow. The Accounting Review (July): 254-260.

Quire, C. D. 1947. Pioneers in accounting. The Accounting Review (January): 74-79. (JSTOR link). (Interesting points related to women in public accounting, and the slap analogy).

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