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

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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.

Hales, J. 2018. The future of accounting is now: Financial performance is linked to sustainable growth. The CPA Journal (July): 6-9.

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.

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

Hammer, S. 2020. The COVID-19 era: Planning for the year end and beyond. Journal of Accountancy (December): 18-22, 25.

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.

Haq, I., M. Abatemarco and J. Hoops. 2020. The development of machine learning and its implications for public accounting. The CPA Journal (June): 6-9.

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.

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

Hart, M. 2022. How CPA financial planning firms can move forward post-pandemic. Journal of Accountancy (April): 16-20. (Capitalize on technology, take stock of your long-term plans, examine your firm's culture, provide opportunities for learning, don't lose sight of human connections).

Hart, M. 2022. 8 tips for fending off digital distractions. Journal of Accountancy (July): 1-5.

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.

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.

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.

Hays, O. 2017. Advancing diversity within the CPA profession. The CPA Journal (December): 6-9.

Hays, O. 2019. Future professionals, in their own words: A virtual roundtable of accounting students. The CPA Journal (September): 26-35.

Hays, O. 2020. Reflecting on the state of the profession. The CPA Journal (October/November): 8.

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.

Hepp, G. W., A. Reinstein and T. R. Weirich. 2022. Expanding options for providing attestation services. The CPA Journal (January/February): 62-65.

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.

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.

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.

Hoang, K., K. Jamal and H. Tan. 2019. Determinants of audit engagement profitability. The Accounting Review (November): 253-283.

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.

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. 2013. Discussion of Empirical evidence on the implicit determinants of compensation in Big 4 audit partnerships. Journal of Accounting Research (May): 389-397.

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.

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.

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.

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

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.

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.

Jacob, J., N. Desai and S. K. Agarwalla. 2019. An examination of factors driving Big 4 audit fee premiums: Evidence from India's audit market. Accounting Horizons (June): 43-58.

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

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.

Jensen, M. 2006. Should we stay or should we go? Accountability, status anxiety, and client defections. Administrative Science Quarterly 51(1): 97-128. (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.

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.

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

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).

Johnson, S. and B. Pike. 2018. Employee retention: The state of engagement in public accounting firms and why it matters. The CPA Journal (December): 64-66.

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.

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

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

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. and V. M. Iyer. 2020. Who aspires to be a partner in a public accounting firm? A study of individual characteristics and gender differences. Accounting Horizons (September): 129-151.

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).

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.

Journal of Accountancy. 2021. New proposals would provide guidance on CPAs' NOCLAR duties. Journal of Accountancy (April/May): 4. (Noncompliance with laws and regulations).

Journal of Accountancy. Threats to licensing remain a concern for CPAs amid pandemic. Journal of Accountancy (February): 6.

Journal of Accountancy. 2021. UAA model rules updated to support evolution of CPA licensure. Journal of Accountancy (January): 8.

Journal of Accountancy. 2022. Code of conduct changes address NOCLAR, unpaid fees, loans, assisting clients with standards. Journal of Accountancy (June): 1-6.

Journal of Accountancy. 2022. Resume and job interview tips for CPAs. Journal of Accountancy (January): 28-29.

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.

Kadous, K., A. M. Magro and B. C. Spilker. 2008. Do effects of client preference on accounting professionals' information search and subsequent judgments persist with high practice risk? The Accounting Review (January): 133-156.

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

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).

Karmel, R. 2020. The intersection of public accounting and human rights. The CPA Journal (September): 6-8.

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.

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

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

Ke, B., C. S. Lennox and Q. Xin. 2015. The effect of China's weak institutional environment on the quality of Big 4 audits. The Accounting Review (July): 1591-1619.

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.

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.

Kenney, A. 2022. How firms are seizing the ESG opportunity. Journal of Accountancy (October): 1-7.

Kenney, A. 2022. How to go easier on staff during busy season. Journal of Accountancy (October): 1-7.

Kenney, A. 2022. Smart strategies that prepared these firms for a tough labor market. Journal of Accountancy (May): 1-7.

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

Kerckhofs, L., K. Hardies, M. Vandenhaute and S. Ceustermans. 2021. Starting your career at an accounting firm: The role of personality in explaining career starts. Accounting Horizons (March): 105-131.

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

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Mintz, S. M. 2020. Now is the time to operationally split audit and nonaudit services. The CPA Journal (October/November): 56-62.

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Murray, R. J. 2017. Thoughts on lone dissenters and accounting firm rotation. The CPA Journal (March): 15.

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Nagy, D. 2015. Build business with "cost cutting" reviews: With a good plan and execution, microengagements can pay off for clients and small firms. Journal of Accountancy (January): 36-40.

Nakamura, K. 2022. Kovel agreement basics for you and your client. Journal of Accountancy (July): 1-4.

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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. 1980. A woman CPA looks at public accounting. Management Accounting (February): 39-43.

Nau, C. H. 1913. Municipal recognition of the certified public accountant. Journal of Accountancy (August): 99-109.

Nau, C. H. 1925. The Profession of an Accountant. Journal of Accountancy (November): 390-394.

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Nevius, A. M. 2014. Cooperative advertising agreements and Sec 199. Journal of Accountancy (June): 72.

Nevius, A. M. 2014. New treatment of disguised sales and partnership liabilities. Journal of Accountancy (August): 68.

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Nickerson, M. and L. Hall. 2019. The looming bookkeeper shortage. Strategic Finance (December): 40-45.

Nickerson, M. and L. Hall. 2020. How realization negatively impacts CPA firms. The CPA Journal (December/January): 64-67. (...the billable hour is still the most common billing method, and realization the most common profitability metric used by CPA firms. Realization is the total amount invoiced divided by the total labor charges for a job.)

Niehaus, D. 2022. Fixing the crisis in accounting: Five steps to attracting tomorrow's CPAs. The CPA Journal (September/October): 10-11.

Nielsen, O. 1960. New challenges in accounting. The Accounting Review (October): 583-589.

Nikolai, L. A. and J. D. Bazley. 1977. An analysis of the organizational interaction of accounting departments. The Academy of Management Journal 20(4): 608-621.

Nissen, W. G. and M. K. Buckingham. 2011. New investment adviser requirements of the Dodd-Frank Act: What CPAs should know. Journal of Accountancy (January): 34-41.

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

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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.

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Norris, F. 2014. Book review: Accounting Changes: Chronicles of Convergence, Crisis and Complexity in Financial Reporting by Bob Herz. The Accounting Review (July): 1568-1569.

O'Callaghan, S., R. J. Elson, S. Boumediene, S. Boumediene and J. P. Walker. 2022. CPA's role in food relief organizations after Covid-19. The CPA Journal (March/April): 9-11.

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O'Leary, D. E. 2019. Enterprise crowdsourcing innovation in the Big 4 consulting firms. Journal of Emerging Technologies in Accounting 16(2): 99-118.

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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.

Olson, H. L. 2018. Bank-financing an accounting practice sale. Journal of Accountancy (October): 20-24.

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Ovaska, S. 2021. Find value in letting clients go: Parting ways can be painful, but often it's the right thing to do and can even benefit the former clients. Journal of Accountancy (July): 18-22.

Ovaska-Few, S. 2019. How to deal with last-minute clients. Journal of Accountancy (September): 30-33.

Ovaska-Few, S. 2019. Keeping an eye out for money mules: CPAs can help clients avoid schemes that funnel ill-gotten gains into bank accounts. Journal of Accountancy (September): 44-47. (Discussion of various types of money laundering schemes).

Ovaska-Few, S. 2019. Responding to the growing gig economy: CPAs explain how they and their firms help self-employed clients. Journal of Accountancy (October): 34-37.

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

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.

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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.

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Paker, L. D. and J. Schmitz. 2022. The reinvented accounting firm office: Impression management for efficiency, client relations and cost control. Accounting, Organizations and Society (98): 101306.

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Parsley, S., M. R. Wieck and S. Compton. 2022. Technostress and the accounting profession. The CPA Journal (November/December): 72-75.

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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.

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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.

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

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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.

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

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

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.

Peterson, J. and J. E. Ketz. 2021. Revisiting 'the myth of independence'. The CPA Journal (June/July): 20-21.

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.

Picard, C., S. Durocher and Y. Gendron. 2018. The colonization of public accounting firms by marketing expertise: Processes and consequences. Auditing: A Journal of Practice & Theory 37(1): 191-213.

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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.

Pitstick, H. 2021. Finding purpose in your career as a CPA. Journal of Accountancy (October): 34-38.

Pitstick, H. 2022. 5 ways accounting firms can better support LGBTG+ employees. Journal of Accountancy (June): 1-7.

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.

Platau, S. M. and D. K. Rood. 2022. Use of e-signatures for engagement documentation. Journal of Accountancy (January): 4-5.

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.

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.

Polyak, I. 2018. Clients are living longer: How will your practice adapt? Journal of Accountancy (March): 16-20.

Polyak, I. 2018. Preventing elder fraud. Journal of Accountancy (August): 14.

Pomering, R. and L. Kammerer. 2019. Outsourced finance and accounting services can be a growth area. The CPA Journal (May): 15-16.

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

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

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Pozo, I. 2021. How the next generation of CPAs can restore the public trust. The CPA Journal (December): 32-37.

Prather-Kinsey, J., A. Savage, S. Boyar and J. Exline. 2018. A call to practitioners: You can play a bigger role in academia and share your experience with accounting students who are hungry for real-world knowledge. Strategic Finance (August): 54-59. (Summary).

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.

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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 Accounting Doctoral Shortage

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.

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.

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. (Interesting points related to women in public accounting, and the slap analogy).

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