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Accounting Practice Bibliography R-Z

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

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Ragland, L. and U. Ramachandran. 2014. Towards an understanding of Excel functional skills needed for a career in public accounting: Perceptions from public accountants and accounting students. Journal of Accounting Education 32(2): 113-129.

Rahman, A., H. Perera and S. Ganesh. 2002. Accounting practice harmony, accounting regulation and firm characteristics. Abacus 38(1): 46-77.

Rama, D. V. and W. J. Read. 2006. Resignations by the big 4 and the market for audit services. Accounting Horizons (June): 97-109.

Ramirez, C. 2001. Understanding social closure in its cultural context: Accounting practitioners in France (1920-1939). Accounting, Organizations and Society 26(4-5): 391-418.

Ramirez, C. 2009. Constructing the governable small practitioner: The changing nature of professional bodies and the management of professional accountants’ identities in the UK. Accounting, Organizations and Society 34(3-4): 381-408.

Ramos, M. 2004. How to Comply with Sarbanes-Oxley Section 404 : Assessing the Effectiveness of Internal Control. John Wiley & Sons.

Rand, W. H. 1915. The certified public accountant. Journal of Accountancy (January): 14-20.

Rand, W. H. 1918. Concerning criticism: A word to the younger public accountants. Journal of Accountancy (November): 336-339.

Rand, W. H. 1918. Effects of self-assertion: A word to younger public accountants. Journal of Accountancy (June): 444-446.

Rand, W. H. 1919. Growth of the profession. Journal of Accountancy (June): 412-419.

Raspante, J. F. 2009. Liability exposures in providing accounting services to contractors. The CPA Journal (October): 58-61.

Raspante, J. F. 2014. Professional liability trends and developments. The CPA Journal (October): 6-9.

Raspante, J. F. and J. A. Tarasco. 2011. Traps for the unwary in CPA firm mergers and acquisitions. Journal of Accountancy (August): 36-39.

Ratcliffe, T. A., C. E. Landes and M. P. Glynn. 2009. A fresh approach for compilation and review. Journal of Accountancy (July): 24-31.

Read, W. J. and S. Tomczyk. 1988. An argument for complete financial disclosure by public accounting firms. Accounting Horizons (June): 39-46.

Read, W. J. and S. Tomczyk. 1992. An examination of changes in scope of services performed by CPA firms. Accounting Horizons (September): 42-51.

Rechtman, Y. and K. N. Rashbaum. 2015. Cybersecurity risks to CPA firms. The CPA Journal (May): 54-57.

Rechtman, Y. and K. Rashbaum. 2015. HIPAA security rule - Demystified. The CPA Journal (April): 68-70.

Reckitt, E. 1905. The public accountant and the universities. Journal of Accountancy (December): 118-121.

Reichardt, K. E. and D. L. Schroeder. 2000. IMA 99 salary guide. Strategic Finance (June): 28-41.

Reichardt, K. E. and D. L. Schroeder. 2002. The IMA 2001 salary guide. Strategic Finance (June): 24-37.

Reichardt, K. E. and D. L. Schroeder. 2004. IMA 2003 salary guide. Strategic Finance (June): 28-42.

Reichardt, K. E. and D. L. Schroeder. 2006. 2005 salary survey. Strategic Finance (June): 34-50.

Reichardt, K. E. and D. L. Schroeder. 2008. IMA 2007 salary survey. Strategic Finance (June): 26-43.

Reilly, R. F. and R. P. Schweihs. 1997. Valuing Accounting Practices. John Wiley & Sons.

Reinstein, A. and B. Apostolou. 2015. A step up in standards for peer reviewers: Updated requirements reflect a continued focus on quality and the public interest. Journal of Accountancy (December): 54-58.

Reinstein, A. and D. Johnson. 2004. Applying accounting principles to a partnership dissolution. Journal of Accounting Education 22(3): 253-273.

Reinstein, A. and G. W. Hepp. 2015. Significant changes in accounting and review services standards. The CPA Journal (January): 14-15.

Reinstein, A. and J. Seward. 2008. Client-CPA-attorney privilege and information technology risk. The CPA Journal (November): 66-71.

Reinstein, A. and T. R. Weirich. 2013. New ethics guidance affecting CPAs' nonattest services and firm names. The CPA Journal (February): 63-67.

Reinstein, A., P. G. Lobingier and B. P. Green. 2009. Limiting accountants' liability through engagement letters. The CPA Journal (November): 52-57.

Reneau, J. H. 1996. Forum on experience in practice: Motorola, Inc. Accounting Horizons (September): 137-140.

Resnik, B. L. 2011. What accountants should consider before becoming trustees of life insurance trusts. The CPA Journal (September): 40-44.

Reynolds, W. B. and F. W. Thornton. 1917. Duties of the junior accountant. Journal of Accountancy (September): 161-192.

Reynolds, W. B. and F. W. Thornton. 1917. Duties of the junior accountant. Journal of Accountancy (October): 289-292.

Reynolds, W. B. and F. W. Thornton. 1917. Duties of the junior accountant: Part III. Exhibits (for the client). Journal of Accountancy (November): 365-372.

Rhode, J. G., G. M. Whitsell; R. L. Kelsey. 1974. An analysis of client-industry concentrations for large public accounting firms. The Accounting Review (October): 772-787. (JSTOR link).

Ricchiute, D. N. 1999. The effect of audit seniors' decisions on working paper documentation and on partners' decisions. Accounting, Organizations and Society 24(2): 155-171.

Ricchiute, D. N. 2004. Effects of an attorney's line of argument on accountants' expert witness testimony. The Accounting Review (January): 221-245. (JSTOR link).

Rich, J. S. 2004. Reviewers' responses to expectations about the client and the preparer. The Accounting Review (April): 497-517. (JSTOR link).

Richardson, A. J. and E. Kilfoyle. 2016. Accounting institutions as truce: The emergence of accounting in the governance of mail flows. Accounting, Organizations and Society (55): 32-47.

Richardson, A. P. 1913. Co-operation between bankers and accountants. Journal of Accountancy (July): 51-53.

Richardson, A. P. 1913. For the good of the profession. Journal of Accountancy (May): 354-356.

Richardson, A. P. 1913. Spread and effect of accountancy legislation. Journal of Accountancy (June): 444-448.

Richardson, A. P. 1913. Early days of accountancy. Journal of Accountancy (October): 310-311. (Evidence of Public Accounting in 1795 advertising).

Richardson, A. P. 1914. A question of solicitation. Journal of Accountancy (February): 121-123.

Richardson, A. P. 1914. Certified public accountant laws. Journal of Accountancy (November): 375-376.

Richardson, A. P. 1914. Editorial: Accountancy defined. Journal of Accountancy (August): 127-128.

Richardson, A. P. 1914. Legitimate publicity. Journal of Accountancy (September): 206-208.

Richardson, A. P. 1914. Professional advertising. Journal of Accountancy (August): 125-127.

Richardson, A. P. 1914. Right of fiscal court to select accountant. Journal of Accountancy (March): 208-209.

Richardson, A. P. 1914. The convention habit. Journal of Accountancy (October): 298-299.

Richardson, A. P. 1914. The fit and the unfit. Journal of Accountancy (July): 54-55.

Richardson, A. P. 1915. Accountants and the press. Journal of Accountancy (December): 451-452.

Richardson, A. P. 1915. "Accredited accountants". Journal of Accountancy (June): 460-461.

Richardson, A. P. 1915. Because unaudited. Journal of Accountancy (February): 141-142.

Richardson, A. P. 1915. Competitive bidding. Journal of Accountancy (September): 220-221.

Richardson, A. P. 1915. Competitive bidding. Journal of Accountancy (November): 365-366.

Richardson, A. P. 1915. Educating the public. Journal of Accountancy (May): 359-362.

Richardson, A. P. 1915. Educating the public and eloquent possibilities of advertising. Journal of Accountancy (December): 453-456.

Richardson, A. P. 1915. Eight-dollar-a-day accountants. Journal of Accountancy (August): 138.

Richardson, A. P. 1915. Extending the inquisition. Journal of Accountancy (January): 50-52.

Richardson, A. P. 1915. Extending the inquisition. Journal of Accountancy (April): 296-297.

Richardson, A. P. 1915. In these utopian days. Journal of Accountancy (August): 129-133.

Richardson, A. P. 1915. National aspects of public accountancy. Journal of Accountancy (January): 46-50.

Richardson, A. P. 1915. Scope of accountancy. Journal of Accountancy (June): 456-458.

Richardson, A. P. 1915. Scope of accountancy. Journal of Accountancy (November): 369.

Richardson, A. P. 1915. The "useless" accountant. Journal of Accountancy (July): 41-42.

Richardson, A. P. 1915. Wanted: A bill of particulars. Journal of Accountancy (September): 216-217. (Response to an anonymous criticism of auditors).

Richardson, A. P. 1916. Ability guaranteed. Journal of Accountancy (February): 138-140.

Richardson, A. P. 1916. Accountancy legislation. Journal of Accountancy (March): 206-214.

Richardson, A. P. 1916. An unhappy suggestion. Journal of Accountancy (May): 363-365.

Richardson, A. P. 1916. Commercialism rebuked. Journal of Accountancy (July): 53-54.

Richardson, A. P. 1916. Educating the public, receivers and public accountants, and helping retail trade. Journal of Accountancy (January): 52-55.

Richardson, A. P. 1916. Political influence upon C.P.A. laws. Journal of Accountancy (July): 52-53.

Richardson, A. P. 1916. Preliminary requirements. Journal of Accountancy (April): 282-285.

Richardson, A. P. 1916. Privileged communications. Journal of Accountancy (June): 444-445.

Richardson, A. P. 1916. Recruiting difficulties. Journal of Accountancy (March): 214-216.

Richardson, A. P. 1916. Recruits wanted. Journal of Accountancy (February): 136-138.

Richardson, A. P. 1916. Status of state societies. Journal of Accountancy (November): 385-386.

Richardson, A. P. 1916. The institute of Accountants in the United States of America. Journal of Accountancy (October): 288-295.

Richardson, A. P. 1916. The perennial pressure. Journal of Accountancy (April): 281-282.

Richardson, A. P. 1916. What comptroller would save. Journal of Accountancy (June): 441-443.

Richardson, A. P. 1917. Accountants and the war. Journal of Accountancy (August): 112-119.

Richardson, A. P. 1918. Ethical publicity. Journal of Accountancy (October): 290-292.

Richardson, A. P. 1918. Exemption for accountants. Journal of Accountancy (September): 212-215.

Richardson, A. P. 1918. How best to serve. Journal of Accountancy (July): 38-40.

Richardson, A. P. 1918. Standardization of accounting procedure. Journal of Accountancy (October): 292-295.

Richardson, A. P. 1918. The accountant's great responsibility. Journal of Accountancy (January): 47-49.

Richardson, A. P. 1918. The government's compensation for accountants. Journal of Accountancy (May): 366-368.

Richardson, A. P. 1918. Utter commercialism. Journal of Accountancy (April): 268-269.

Richardson, A. P. 1919. Accountancy and law compared. Journal of Accountancy (May): 364-366.

Richardson, A. P. 1919. Alabama C.P.A. Law. Journal of Accountancy (October): 317-319.

Richardson, A. P. 1919. Genuine service. Journal of Accountancy (April): 270-271.

Richardson, A. P. 1919. Holding the accountant responsible. Journal of Accountancy (July): 39-42.

Richardson, A. P. 1919. The profession honored. Journal of Accountancy (June): 440.

Richardson, A. P. 1919. What the profession offers. Journal of Accountancy (June): 437-440.

Richardson, A. P. 1920. "A profession - Not a business". Journal of Accountancy (October): 271-273.

Richardson, A. P. 1920. A word to those who would be accountants. Journal of Accountancy (January): 53-56.

Richardson, A. P. 1920. Advertising. Journal of Accountancy (February): 127-130.

Richardson, A. P. 1920. Breaking in, Misuse of accountants' certificates. Journal of Accountancy (August): 135-139.

Richardson, A. P. 1920. Concerning advertising, Income-tax department. Journal of Accountancy (May): 362-363.

Richardson, A. P. 1920. Hanging out the shingle. Journal of Accountancy (June): 456-459.

Richardson, A. P. 1920. Misuse of accountants' reports, Federal registration of accountants. Journal of Accountancy (April): 299-302.

Richardson, A. P. 1920. The indispensable accountant, Clarity of diction. Journal of Accountancy (September): 186-189.

Richardson, A. P. 1920. What is a certified public accountant? Journal of Accountancy (July): 54-57.

Richardson, A. P. 1921. A word of warning. Journal of Accountancy (October): 279-282.

Richardson, A. P. 1921. As we advance. Journal of Accountancy (September): 203-204.

Richardson, A. P. 1921. Concerning ourselves. Journal of Accountancy (April): 286-289.

Richardson, A. P. 1921. District C. P. A. Bill. Journal of Accountancy (November): 354.

Richardson, A. P. 1921. District C. P. A. Bill. Journal of Accountancy (December): 452.

Richardson, A. P. 1921. Interpretation of laws affecting professional practice. Journal of Accountancy (December): 450-452.

Richardson, A. P. 1921. Proper publicity. Journal of Accountancy (November): 353-354.

Richardson, A. P. 1921. Saving by sound accounting. Journal of Accountancy (January): 51-52.

Richardson, A. P. 1921. Concerning tax experts. Journal of Accountancy (November): 352-353.

Richardson, A. P. 1921. Displacing the auditor. Journal of Accountancy (August): 128-130.

Richardson, A. P. 1922. Accountant and banker. Journal of Accountancy (May): 354-356.

Richardson, A. P. 1922. Admission requirements of the American Institute. Journal of Accountancy (July): 37-40.

Richardson, A. P. 1922. American accountancy abroad. Journal of Accountancy (January): 34-36.

Richardson, A. P. 1922. Board of accountancy for the District of Columbia. Journal of Accountancy (April): 283-284.

Richardson, A. P. 1922. Chapters. Journal of Accountancy (October): 282-283.

Richardson, A. P. 1922. Commenting upon the Revenue Act of 1921. Journal of Accountancy (February): 107-113.

Richardson, A. P. 1922. District C. P. A. Bill. Journal of Accountancy (March): 197-198.

Richardson, A. P. 1922. Education or advertising. Journal of Accountancy (December): 451-454.

Richardson, A. P. 1922. Ethics by regulation. Journal of Accountancy (June): 438-441.

Richardson, A. P. 1922. Federal incorporation of the Institute. Journal of Accountancy (April): 286-288.

Richardson, A. P. 1922. Protecting the certified public accountant. Journal of Accountancy (August): 114-116.

Richardson, A. P. 1922. Regional meetings of the American Institute. Journal of Accountancy (April): 284-286.

Richardson, A. P. 1922. Restriction of advertising. Journal of Accountancy (October): 280-282.

Richardson, A. P. 1922. The Institute and the Certified Public Accountant. Journal of Accountancy (January): 32-34.

Richardson, A. P. 1922. The right to practise accountancy. Journal of Accountancy (March): 199-202.

Richardson, A. P. 1922. What is accountancy? Journal of Accountancy (September): 203.

Richardson, A. P. 1924. American accountancy honored, A splendid memorial (E. W. Sells), The honor well merited, Audit of brokerage houses, Stock exchanges aroused, The next step, The wickedness of Wall Street, Control of listings, Protective insurance suggested, International accountancy, Appointment of receivers, Surplus available for dividends, Schools of commerce and accounts, Sad but true. Journal of Accountancy (November): 363-372.

Richardson, A. P. 1924. An important anniversary, Programme consistency, Professional advertising, No ill effects of restriction, Why not make it unanimous? Northern novelties, Recognition of foreign certificates, Privileged with a vengeance, Mississippi excels, Patience under the trials of others, Exhuming "efficiency". Journal of Accountancy (July): 42-49.

Richardson, A. P. 1924. Elijah Watt sells, His interest in the institute, New legislation, Getting together, Working papers must be produced, Right to examine corporation books, Profession and business, Cooperation with legislators, We advance, New York legislation. Journal of Accountancy (May): 357-372.

Richardson, A. P. 1924. Enforcement of rules of conduct, Board of Tax Appeals, Practice before the board, Arthur Lowes-Dickinson Fund, Professional backgrounds, Where uniformity is needed, Standards must be maintained, The taxpayer has rights. Journal of Accountancy (September): 204-210.

Richardson, A. P. 1924. Ethics in tax practice, About accepting commission, Accounting and good management, The opportunity, An interesting illustration, An accountant's training, The academic viewpoint, Reciprocity between state boards of accountancy. Journal of Accountancy (January): 35-43.

Richardson, A. P. 1924. Making business advancement sure. Journal of Accountancy (April): 312.

Richardson, A. P. 1924. New York accountancy bill vetoed, The reasons for veto, The principle of restriction, The Maryland law, Practice not defined, A doubtful provision, Privileged communications, An addition to the family, Concerning reticence, An instance of misrepresentation, Dangers of condensed statements, Scholarships for students of accountancy, Trans-stygian. Journal of Accountancy (June): 452-461.

Richardson, A. P. 1924. Proposed tax legislation, Cooperation, The larger loyalty. Journal of Accountancy (February): 109-113.

Richardson, A. P. 1924. Some aspects of tax avoidance, Earned income and tax exempts, Profit-sharing plans, Prize competition. Journal of Accountancy (March): 209-213.

Richardson, A. P. 1924. Restrictive legislation, And in Kentucky, The Utah audit act, Attempts to set aside C.P.A. laws, Tax practice, Secretary Mellon and congress. Journal of Accountancy (April): 278-283.

Richardson, A. P. 1924. St. Louis, 1904-1924, Retrospect and prospect, New C. P. A. bill in Louisiana, Legislative clouds on the horizon, Investigating the trend of opinion, Statutory language and English, In search of a word, Time limit in examinations, Preparing the Institute examinations, Avoidance of ambiguities, How the grading is done, A collegiate course in accountancy. Journal of Accountancy (August): 125-133.

Richardson, A. P. 1924. The broken promise, The foolishness of it, Effects of taxation, Taxation and national debt, Conclusion of the matter, A tax on thought, Single partnerships, Regional meeting at Toledo, "The Accountant's" jubilee, The ideal bank auditor, Commissions again, Casting out "Expert". Journal of Accountancy (December): 437-445.

Richardson, A. P. 1924. The Institute and public service, Opposing an unnatural fiscal year, Splendid recognition, In active and passive mood, Witnesses may explain accounts, Accountancy not an exact science, The straight and narrow way, In search of a word, Some other thoughts on words, We defend an old friend, Back to the galleys, On accepting advertisements. Journal of Accountancy (October): 279-287.

Richardson, A. P. 1925. Annual meeting of Institute, The accountant's true sphere, Accountants and inventory values, The law of evidence, But what is the line of demarcation? Jurisdiction of board of tax appeals, The administration and tax reform, An heretical opinion, New laws in Illinois, Tax experts not all American, Accountancy in brief. Journal of Accountancy (September): 190-201.

Richardson, A. P. 1925. Consolidated balance-sheets, Modern position defined, "Give us the facts", Development of consolidated statements, Reasons for present procedure, Some knowledge of law required, Boards members not prophets, Annual meeting of Institute, Some bank certificates, An old offender exhumed. Journal of Accountancy (July): 37-44.

Richardson, A. P. 1925. Edward L. Suffern, "The accounts have been audited", Weasel words, Certificate should be definite, Statements reflecting proposed financing, The accountant's duty, The old question of fees, Tax practice is different, Changing the basis, Practice in various places, Examination answers not official, "What is practice?", Complication should be avoided, New York bill does not pass, Public, a word of plain meaning, An opportunity. Journal of Accountancy (May): 393-403.

Richardson, A. P. 1925. Joseph French Johnson, What is practice?, Comparison with other professions, Philanthropic advertising, Legislation opposed and proposed, The question of constitutionality, Stock-exchange audits, Offers which annoy, Some see the light, Anonymity and the waste basket, Too small a month. Journal of Accountancy (March): 197-204.

Richardson, A. P. 1925. Mississippi goes forward, Ethics, a dividing line, Enlarging the field of control, For the honor of the state, Employer and employed, Communications must be confidential, Consistency also is demanded, On the subject of soliciting, And advertising also, Societies are considered, What constitutes a profession, Enforcement of ethical rules, Taxpayers demand audits, Adjustment of discounts in estate accounts. Journal of Accountancy (February): 131-139.

Richardson, A. P. 1925. Not altogether a party matter, The market rampant, The Italian debt, The changing times, An international congress of accountants, Statement of borrowers, Cause and effect. Journal of Accountancy (December): 442-447.

Richardson, A. P. 1925. Status of state boards, Rights of applicants, A difficult distinction, A message in parting, Professional axioms, Principles and rules, Obligations of a profession, Accountants and taxation, Misleading the public, Building up trade, Books, books, books. Journal of Accountancy (June): 474-486.

Richardson, A. P. 1925. Taking stock, A conservative profession, The Trumbull Steel Co. case, Room for all, The question of reciprocity, Differences of standards, Spread of ethical rules, The subject is important, Accountancy in Glascow University, A liberal proposition. Journal of Accountancy (October): 286-294.

Richardson, A. P. 1925. The Institute rejects an amendment, The situation is changed, A question of principle, Some of the reasons, Not conflict but accord, Comparative value of investments, Definitions once more, The Marshall reminiscences, Explaining a rule. Journal of Accountancy (November): 355-363.

Richardson, A. P. 1925. When privacy is outraged, Where the blame rests, Going from bad to worse, And this is not coventry, Legislative draftsmen are needed, Loose wording confuses, The law of evidence, Status of examination answers, Credit is given for knowledge, The meaning of a word, Institute and the public. Journal of Accountancy (August): 110-118.

Richardson, A. P. 1925. Where the league functions, Multiple taxation, The whole question reviewed, Recommendations should be considered, Proposals based on precedent, Continuators wanted, Election or appointment of auditors (Response to letter by George O. May). Journal of Accountancy (April): 319-326.

Richardson, A. P. 1925. Words of Saxon origin, Early days of accountancy, Systematic discussion, Simplicity much desired, "Certified Audits", The meaning of the phrase, Stock-exchange audits, The exchange's resolutions, An unexpected interpretation, Sweet are the uses of advertisement, Jurisdiction of Board of Tax Appeals, The board's increased jurisdiction, The board's opinion. Journal of Accountancy (January): 38-44.

Richardson, A. P. and D. F. Murphy. 1922. Use of designation "C.P.A." Journal of Accountancy (August): 116-117.

Richardson, A. P. and J. H. Covington. 1924. Further opinion. Journal of Accountancy (June): 462.

Richardson, A. P. and M. Kurz. 1924. Legal advice and legal practice. Journal of Accountancy (June): 461-462.

Richardson, A. P. and W. P. Barrows. 1916. Accountants and receivership. Journal of Accountancy (May): 366-368.

Richardson, J. Y. What is practice? Journal of Accountancy (May): 430.

Ring, R. W. 1958. Current developments in the public accounting profession. The Accounting Review (April): 181-186. (JSTOR link).

Ritts, B. A. 1974. A study of the impact of APB Opinions upon practicing CPAs. Journal of Accounting Research (Spring): 93-111. (JSTOR link).

Rhode, J. G., J. E. Sorensen and E. E. Lawler, III. 1977. Sources of professional staff turnover in public accounting firms revealed by the exit interview. Accounting, Organizations and Society 2(2): 165-175.

Robbins, W. A. and G. Taylor. 2008. SSVS 1: Applying new standards for CPAs providing valuation services. The CPA Journal (June): 54-60.

Roberts, G. E. 1907. The public accountant and the banker. Journal of Accountancy (December): 114-118.

Roberts, T. C. and J. G. Cannon 1987. The American Association of Public Accountants (1908). The Accounting Historians Journal 14(2): 99-108. (JSTOR link).

Roberts, W. H. 1906. The credit man and the public accountant. Journal of Accountancy (April): 465-474.

Robson, K., H. Willmott, D. Cooper and T. Puxty. 1994. The ideology of professional regulation and the markets for accounting labour: Three episodes in the recent history of the U. K. accountancy profession. Accounting, Organizations and Society 19(6): 527-553.

Roderick, R. M. 1984. Redesigning an accounting department for corporate and personal goals. Management Accounting (February): 56-60.

Roll, E. E. 1957. Developing supervision in the accounting department. N.A.C.A. Bulletin (June): 1258-1264.

Rood, D. K. 2015. Other people's money. Journal of Accountancy (March): 16-17.

Rood, D. K. 2015. Professional liability spotlight: Documentation is your ally for tax and other services. Journal of Accountancy (July): 16-18.

Rood, D. K. 2015. Professional liability spotlight: The dangers of dabbling: Ensure that firm staff have the proper experience and training to take on an engagement. Journal of Accountancy (November): 20-21. (Dabbling is defined as undertaking a new service or providing service to a client in an industry with which the CPA is unfamiliar).

Rood, D. K. 2016. The early CPA gets the return (done on time). Journal of Accountancy (January): 20-21.

Rood, D. K. 2017. Avoiding website claims that increase malpractice risk. Journal of Accountancy (August): 18-20.

Rood, D. K. 2017. Planning to mitigate risk in tax planning engagements. Journal of Accountancy (June): 16-18.

Rorer, W. W. 1906. Problem in practical accounting/solution. Journal of Accountancy (January): 256-273.

Rosario, R. R., S. M. Holl and C. Ethridge. 2005. Stay out of trouble. Journal of Accountancy (August): 67-73. (Practice management and audit standards).

Rose, T. A. 1984. Microcomputers for financial consulting. Management Accounting (February): 42-45.

Rosenthal, K. 2011. Defending accounting malpractice claims. The CPA Journal (October): 9-10.

Ross, F. K. and L. Traub. 2008. Expanding the ranks of African-American CPAs. Journal of Accountancy (February): 48-52.

Ross, H. 1970. The wonderful world of accounting. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 108-115. (JSTOR link).

Ross, S. and J. Carberry. 2010. The Inside Track to Careers in Accounting. AICPA.

Ross, T. L. and E. C. Bomeli. 1971. A comment on accountants' job satisfaction. Journal of Accounting Research (Autumn): 383-388. (JSTOR link).

Rotman, J. D. 2015. The Industry Accountants Intelligence Briefing: Helpful Hints from the Trenches. Two Harbors Press. http://pm4secr.com/

Rowe, C. V. 1913. Charlatanism in the profession of accounting. Journal of Accountancy (October): 301-305.

Roy, R. H. 1968. [The common body of knowledge for CPAs: Some problems in analysis]: A reply. Journal of Accounting Research (Spring): 142. (JSTOR link).

Russell, K. A. 1985. So you want to be an expert witness. Management Accounting (March): 36-39, 72.

Russell, K. A. and G. W. Glezen. 1984. An investigation of certain interactions between large CPA firms and accounting educators. Journal of Accounting Education 2(1): 55-69.

Saemann, G. P. and K. J. Crooker. 1999. Student perceptions of the profession and its effect on decisions to major in accounting. Journal of Accounting Education 17(1): 1-22.

Salmonson, R. F. 1957. Third party actions against accountants. The Accounting Review (July): 389-394. (JSTOR link).

Salmonson, R. F. 1959. CPA's negligence, third parties and the future. The Accounting Review (January): 91-96. (JSTOR link).

Salmonson, R. F. 1962. A prophetic analogy? The Accounting Review (July): 502-505. (JSTOR link). (The public accountant's legal responsibility to third parties).

Samiolo, R. 2017. Accounting, actorhood and actors: A comment on: Casting call: the expanding nature of actorhood in U.S. firms, 1960-2010 by Patricia Bromley and Amanda Sharkey. Accounting, Organizations and Society (59): 21-26.

Samson, W. D. 1988. The accountant as hero. Management Accounting (July): 40-41.

Sarenski, T. J. 2012. The Advisor's Guide to Social Security: Unlocking the Mystery of Retirement Planning. AICPA.

Sargent, A. M. 1952. There is no mystery. The Accounting Review (July): 292-297. (JSTOR link).

Saul, R. S. 1996. What ails the accounting profession? Accounting Horizons (June): 131-137.

Saylor, T. 2017. ESOPs help some CPA firms with retention, succession. Journal of Accountancy (May): 54-56, 58, 60.

Savage, S. 2003. Some gratuitous inflammatory remarks on the accounting industry. Journal of Forensic Accounting (4): 351-354.

Scandura, T. A. and R. E. Viator. 1994. Mentoring in public accounting firms: An analysis of mentor-protégé relationships, mentorship functions, and protégé turnover intentions. Accounting, Organizations and Society 19(8): 717-734.

Scarpati, S. 2017. New York CPA mentors: There is more to education than 150 credits. The CPA Journal (September): 18-19.

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Walton, S. 1920. Charge and discharge, Capital stock temporarily in Abeyance, Writing up land value, Padding invested capital, Commission on sale of capital stock, Fire losses, Controlling account for freight on delivered goods, Profit on returned purchases, Cash discount on capital purchases, Valuations by appraisal company, Present worth of an annuity, Treasury stock - Dividends on no-par stock, Pro-rating rent. Journal of Accountancy (April): 306-318.

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