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MANAGEMENT AND ACCOUNTING WEB |
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Accounting Practice Bibliography |
Abdolmohammadi, M. J. and D. L. Ariail. 2009. A test of the selection-socialization theory in moral reasoning of CPAs in industry practice. Behavioral Research In Accounting 21(2): 1-12.
Abernethy, M. A. and J. Bouwens. 2005. Determinants of accounting innovation implementation. Abacus 41(3): 217-240.
Adams, H. L. 1981. Should the big 8 teach communications skills? Management Accounting (May): 37-40.
Adams, J. C. 1977. Two years on the road. Management Accounting (August): 37-40.
Ahadiat, N. and J. J. Mackie. 1993. Ethics education in accounting: An investigation of the importance of ethics as a factor in the recruiting decisions of public accounting firms. Journal of Accounting Education 11(2): 243-257.
AIA and AAA Committees. 1955. Statement of standards and responsibilities under public accounting internship programs. The Accounting Review (April): 206-210. (JSTOR link).
AICPA. 2004. AICPA Professional Standards: As of June 1, 2004 (AICPA Professional Standards, 2004). AICPA.
Alam, P., N. Meonske and M. A. Pearson. 2003. Financial reporting integrity: IMA members speak out. Strategic Finance (May): 41-45. (Mixed opinions related to whether firms should be allowed to provide auditing and consulting services to the same client company).
Aldhizer, G. R. III., L. D. Turner and M. D. Shank. 2002. Determinants of consulting service quality for accounting and nonaccounting service providers. Journal of Information Systems (Spring): 61-74.
Alford, R. M., J. R. Strawser and R. H. Strawser. 1990. Does graduate education improve success n public accounting? Accounting Horizons (March): 69-76. (Survey).
Allen, P. W. and C. K. Ng. 1997. Financial stake and support for banning trade names, commissions, referral fees and contingent fees. Accounting Horizons (March): 1-6.
Almer, E. D. and S. E. Kaplan. 2002. The effects of flexible work arrangements on stressors, burnout, and behavioral job outcomes in public accounting. Behavioral Research In Accounting (14): 1-34.
Almer, E. D., J. L. Higgs and K. L. Hooks. 2005. A theoretical framework of the relationship between public accounting firms and their auditors. Behavioral Research in Accounting (17): 1-22.
Anderson, J. C., E. N. Johnson and P. M. J. Reckers. 1994. Perceived effects of gender, family structure, and physical appearance on career progression in public accounting. Accounting, Organizations and Society 19(6): 483-491.
Anderson, W. T. 1955. A master schedule for partnership dissolution-installment basis. The Accounting Review (January): 139-144. (JSTOR link).
Anderson, W. T. 1957. The admission of a partner, goodwill method. The Accounting Review (October): 646-648. (JSTOR link).
Anderson-Gough, F., C. Grey and K. Robson. 2001. Tests of time: Organizational time-reckoning and the making of accountants in two multi-national accounting firms. Accounting, Organizations and Society 26(2): 99-122.
Anderson-Gough, F., C. Grey and K. Robson. 2005. “Helping them to forget..”: The organizational embedding of gender relations in public audit firms. Accounting, Organizations, and Society 30(5): 469-490.
Angelini, J. P., M. R. Hutton and R. M. Copeland. 1994. Potential adverse effects of specialization within accounting firms. Accounting Horizons (September): 36-47.
Ankers, R. G. 1946. College education as a requirement for public accountants in New York State. The Accounting Review (October): 441-444. (JSTOR link).
Ankers, R. G. 1946. The question of staff training. The Accounting Review (January): 1-8. (JSTOR link).
Annisette, M. 2000. Imperialism and the professions: The education and certification of accountants in Trinidad and Tobago. Accounting, Organizations and Society 25(7): 631-659.
Annisett, M. 2003. The colour of accountancy: Examining the salience of race in a professionalisation. Accounting, Organizations and Society 28(7-8): 639-674.
Antle, R. and J. S. Demski. 1991. Contracting frictions, regulation, and the structure of CPA firms. Journal of Accounting Research (Studies on Accounting Institutions in Markets and Organizations): 1-24. (JSTOR link).
Aranya, N. and K. R. Ferris. 1984. A reexamination of accountants' organizational-professional conflict. The Accounting Review (January): 1-15. (JSTOR link).
Aranya, N., J. Pollock and J. Amernic. 1981. An examination of professional commitment in public accounting. Organizations and Society 6(4): 271-280.
Armstrong, M. B. and J. I. Vincent. 1988. Public accounting profession at a crossroads. Accounting Horizons (March): 94-98.
Ashkanasy, N. M. and S. Holmes. 1995. Perceptions of organizational ideology following merger: A longitudinal study of merging accounting firms. Accounting, Organizations and Society 20(1): 19-34.
Ashley, C. A. 1942. The independent accountant. The Accounting Review (April): 191-193. (JSTOR link).
Ayers, S. and S. E. Kaplan. 1998. Potential differences between engagement and risk review partners and their effect on client acceptance judgments. Accounting Horizons (June): 139-153.
Bacon, C. F. 1905. The accountant as an expert witness. Journal of Accountancy (December): 99-105.
Bagaloff, L. 1958. Considerations in equipping the accountant's office. N.A.A. Bulletin (December): 57-58.
Bagranoff, N. A. and L. D. Turner. 2004. Growing a nontraditional accounting firm: Warren and Associates. Journal of Information Systems (Fall): 49-56.
Bailey, C. D., T. J. Phillips, Jr. and S. B. Scofield. 2005. Does "political bias" in the DIT or DIT-2 threaten validity in studies of CPAs? Behavioral Research in Accounting (17): 23-42.
Baker, C. R. 1977. Management strategy in a large accounting firm. The Accounting Review (July): 576-586. (JSTOR link).
Baker, C. R. 1979. Management strategy in a large accounting firm: A reply. The Accounting Review (January): 224-225. (JSTOR link).
Baker, W. M. 1994. Shedding the bean counter image. Management Accounting (October): 29-31. (Related to participation in systems design).
Balachandran, K. R. and R. E. Steuer. 1982. An interactive model for the CPA firm audit staff planning problem with multiple objectives. The Accounting Review (January): 125-140. (JSTOR link).
Ball, I. 2009. Serving the public interest: How the IFAC fulfills its mission in a globalized economy. Cost Management (January/February): 34-39.
Ballew, V. 1982. Technological routineness and intra-unit structure in CPA firms. The Accounting Review (January): 88-104. (JSTOR link).
Banker, R. D., H. Chang and R. Cunningham. 2003. The public accounting industry production function. Journal of Accounting and Economics (June): 255-281.
Banker, R. D., H. Chang and Y. Kao. 2002. Impact of information technology on public accounting firm productivity. Journal of Information Systems (Fall): 209-222.
Banker, R. D., H. Chang and Y. Kao. 2002. Reply to Discussion of Impact of information technology on public accounting firm productivity. Journal of Information Systems (Fall): 227-229.
Bao, B., D. Bao and M. A. Vasarhelyi, 1986. A stochastic model of professional accountant turnover. Accounting, Organizations and Society 11(3): 289-296.
Barbatelli, E. 1986. The appearance of conflict when CPAs are consulting. Management Accounting (September): 28-31.
Baril, C. P., B. M. Cunningham, D. R. Fordham, R. L. Gardner and S. K. Wolcott. 1998. Critical thinking in the public accounting profession: Aptitudes and attitudes. Journal of Accounting Education 16(3-4): 381-406.
Barlas, S. 2008. Just the beginning. Strategic Finance (November): 34-37. (Long term effects of the $700 billion bailout).
Barlev, B. and A. Goldman. 1974. Management advisory services and accounting. Abacus 10(1): 74-82.
Barlev, B. and Y. C. Peles. 1987. Accounting: The structure of a growing profession. Abacus 23(1): 70-83.
Barrows, W. P. 1916. Receivers and public accountants. Journal of Accountancy (January): 1-15.
Barsky, N. P. and A. H. Catanach Jr. 2001. Provide insight or face extinction. Strategic Finance (June): 50-53.
Bartelt, E. F. 1942. The role of accounts in the administration of the federal government. The Accounting Review (April): 82-88 . (JSTOR link).
Bartz, D. J. 1958. Reports which alert supermarket management. N.A.A. Bulletin (October): 65-74.
Baskerville, R. and D. Hay. 2006. The effect of accounting firm mergers on the market for audit services: New Zealand evidence. Abacus 42(1): 87-104.
Baskerville-Morley, R. F. 2004. Dangerous, dominant, dependent, or definitive: Stakeholder identification when the profession faces major transgressions. Accounting and the Public Interest (4): 24-42.
Bazerman, M. H., G. Loewenstein and D. A. Moore. 2002. Why good accountants do bad audits. Harvard Business Review (November): 97-102. (Summary).
Beard, V. 1994. Popular culture and professional identity: Accountants in the movies. Accounting, Organizations and Society 19(3): 303-318.
Beard, V. K. 1997. Performance appraisal of public accounting interns: A qualitative analysis of self-reported deficiencies. Issues In Accounting Education (Spring): 15-26.
Beatty, A. 1996. Forum on experience in practice: Federal Reserve Bank. Accounting Horizons (September): 122-125.
Behn, B. K., J. V. Carcello, D. R. Hermanson and R. H. Hermanson. 1997. The determinants of audit client satisfaction among clients of big 6 firms. Accounting Horizons (March): 7-24.
Benke, R. L. Jr. and J. G. Rhode. 1980. The job satisfaction of higher level employees in large certified public accounting firms. Accounting, Organizations and Society 5(2): 187-201.
Bennett, C. W. 1952. The accountant in industry. N.A.C.A. Bulletin (July): 1283-1291.
Bennett, C. W. 1958. Management services by C.P.A.'S. The Accounting Review (October): 602-614. (JSTOR link).
Bevis, D. J. 1958. Professional education for public accounting. The Accounting Review (July): 445-449. (JSTOR link).
Bhada, Y. K., J. P. Conley and T. E. Deacon. 1991. A career development model for management accountants. Management Accounting (June): 36-39.
Bhamornsiri, S. and R. E. Guinn. 1991. The road to partnership in the "big six" firms: Implications of accounting education. Issues In Accounting Education (Spring): 9-24.
Block, M. 1972. Writing for a public accounting practitioners' magazine. The Accounting Review (October): 814-818. (JSTOR link).
Boer, G. 1996. Management accounting beyond the year 2000. Journal of Cost Management (Winter): 46-49.
Borth, D. 1948. Whither accounting? N.A.C.A. Bulletin (May 15): 1115-1118.
Borth, D. Jr. 1967. The changing role of the accountant. Management Accounting (January): 36-37.
Bougen, P. D. 1994. Joking apart: The serious side to the accountant stereotype. Accounting, Organizations and Society 19(3): 319-335.
Bower, J. B. 1957. A profession of accounting - Or of accountancy? The Accounting Review (April): 194-198. (JSTOR link).
Boyd, R. L. 1944. Progress in CPA legislation. The Accounting Review (April): 159-164. (JSTOR link).
Boyd, R. L. 1945. Standards for CPA legislation. The Accounting Review (January): 7-17. (JSTOR link).
Brady, W. W. 1938. Accountants' liability to third parties: The Ultramares case reaffirmed. The Accounting Review (December): 395-400. (JSTOR link).
Bragg, S. M. 2003. Accounting Best Practices (Wiley Best Practices). Wiley.
Bragg, S. M. 2004. The Ultimate Accountants' Reference Including GAAP, IRS & SEC Regulations, Leases, Pensions and More. John Wiley & Sons.
Brearton, E. T. 1963. Developing accountants for general management. N.A.A. Bulletin (January): 3-11.
Breese, E. L., W. H. Roberts, J. R. Atwater and S. H. Shipley. 1966. What we expect of the accountant - Four managers' views. Management Accounting (June): 57-61.
Brenner, G. J. 1975. CPA's: Do you speak management accounting? Management Accounting (September): 29-30.
Bricker, R. J. and G. J. Previts. 1990. The sociology of accountancy: A study of academic and practice community schisms. Accounting Horizons (March): 1-14.
Brighton, G. D. 1954. Aid to management beyond the audit. The Accounting Review (October): 584-590. (JSTOR link).
Briloff, A. J. 1966. Old myths and new realities in accountancy. The Accounting Review (July): 484-495. (JSTOR link). (Discussion of three accounting myths related to: 1. The Gap in GAAP, 2. The communication Gap regarding the auditor's responsibility, and 3. The communication Gap related to management services and auditor independence).
Brooks, K. and R. Schroeder. 1979. Management strategy in a large accounting firm: A comment. The Accounting Review (January): 221-223. (JSTOR link).
Brown, H. L. 1998. Design and Maintenance of Accounting Manuals 3rd Edition. Wiley.
Brozovsky, J. A. and F. M. Richardson. 1998. The effects of information availability on the benefits accrued from enhancing auditing firm reputation. Accounting, Organizations and Society 23(8): 767-779.
Buerke, E. A. 1972. The small-business accountant. Management Accounting (November): 51-52.
Bullen, M. L. and E. G. Flamholtz. 1985. A theoretical and empirical investigation of job satisfaction and intended turnover in the large CPA firm. Accounting, Organizations and Society 10(3): 287-302.
Burrows, G. and C. Black. 1998. Profit sharing in Australian big 6 accounting firms: An exploratory study. Accounting, Organizations and Society 23(5-6): 517-530.
Burton, J. C. and R. J. Sack. 1991. Changes in accounting education and changes in practice. Accounting Horizons (September): 120-122.
Burton, J. C. and R. J. Sack. 1991. Responsibility to the times. Accounting Horizons (March): 92-96.
Burton, J. C. and R. J. Sack. 1991. Time for some lateral thinking. Accounting Horizons (June): 118-122. (Lateral vs. vertical thinking).
Byrnes, T. W. 1946. Private or public accounting. The Accounting Review (July): 308-309. (JSTOR link).
Byrnes, T. W. 1953. Where are you going, CPA? The Accounting Review (April): 177. (JSTOR link).
Cameron, G. D. III., R. W. Gudmundsen Jr. and J. R. Ball. 1973. Accounting changes: Why CPAs must conform. Management Accounting (February): 26-28.
Campfield, W. L. 1952. Good judgment and public accounting practice. The Accounting Review (January): 73-78. (JSTOR link).
Campfield, W. L. 1955. Experiences in extension of staff training to in-charge auditors. The Accounting Review (April): 293-297. (JSTOR link).
Campfield, W. L. 1963. Critical paths for professional accountants during the new management revolution. The Accounting Review (July): 521-527. (JSTOR link).
Cannon, A. M. 1952. Tax pressures on accounting principles and accountants' independence. The Accounting Review (October): 419-426. (JSTOR link).
Cannon, J. G. 1908. The banker and the certified public accountant. Journal of Accountancy (November): 1-6.
Carcello, J. V., D. R. Hermanson and H. F. Huss. 1996. Inappropriate audit partner behavior: Views of partners and senior managers. Behavioral Research In Accounting (8 Supplement): 245-268.
Carcello, J. V., J. E. Copeland Jr., R. H. Hermanson and D. H. Turner. 1991. A public accounting career: The gap between student expectations and accounting staff experiences. Accounting Horizons (September): 1-11. (Survey of Beta Alpha Psi members before and after employment).
Carey, J. L. 1951. Relationship of accountants and lawyers in tax practice. The Accounting Review (October): 449-455. (JSTOR link).
Carey, J. L. 1968. What is the professional practice of accounting? The Accounting Review (January): 1-9. (JSTOR link).
Carey, J. L. 1969. The Rise of the Accounting Profession, Volume One: "From Technician to Professional, 1896-1936". American Institute of certified Public Accountants. Review by M. Moonitz. (JSTOR link).
Carey, J. L. 1970. The Rise of the Accounting Profession: To Responsibility and Authority, 1937-1969. American Institute of Certified Public Accountants. Review by A. Barr. (JSTOR link).
Carmichael, D. R. and R. J. Swieringa. 1968. The compatibility of auditing independence and management services - An identification of issues. The Accounting Review (October): 697-705. (JSTOR link).
Carnegie, G. D. and J. R. Edwards. 2001. The construction of the professional accountant: The case of the Incorporated Institute Of Accountants, Victoria (1886). Accounting, Organizations and Society 26(4-5): 301-325.
Carpenter, B. W., M. W. Dirsmith and P. P. Gupta. 1994. Materiality judgments and audit firm culture: Social-behavioral and political perspectives. Accounting, Organizations and Society 19(4-5): 355-380.
Carr, W. 1943. Professional accountants today. The Accounting Review (October): 364-367. (JSTOR link).
Carver, M. R. Jr., T. E. King. 1986. Attitudes of accounting practitioners towards accounting faculty and accounting education. Journal of Accounting Education 4(1): 31-43.
Casey, B. J. 1971. Credibility and cleavage problems of the accounting profession. The Accounting Review (April): 387-389. (JSTOR link).
Cenker, W. and R. Bloom. 1990. The valuation of an accounting practice and goodwill. Journal of Accounting Education 8(2): 311-319.
Chambers, R. J. 1972. Measurement in current accounting practice: A critique. The Accounting Review (July): 488-509. (JSTOR link).
Chan, K. H. and B. Dodin. 1986. A decision support system for audit-staff scheduling with precedence constraints and due dates. The Accounting Review (October): 726-734. (JSTOR link).
Chandra, G. 1974. A study of the consensus on disclosure among public accountants and security analysts. The Accounting Review (October): 733-742. (JSTOR link).
Chandra, G. 1977. A study of the consensus on disclosure among public accountants and security analysts: A reply. The Accounting Review (April): 513-515. (JSTOR link).
Chapman, C. S. 1998. Accountants in organisational networks. Accounting, Organizations and Society 23(8): 737-766.
Chapman, D. E. 1952. Selecting and training accounting staff. N.A.C.A. Bulletin (July): 1292-1301.
Chase, W. A. 1906. The profession of the Certified Public Accountant. Journal of Accountancy (July): 194-200.
Chase, W. A. 1908. Bankers and certified public accountants. Journal of Accountancy (August): 242-247.
Chatman, J. A. 1991. Matching people and organizations: Selection and socialization in public accounting firms. Administrative Science Quarterly 36(3): 459-484. (JSTOR link).
Chaykin, I. J. 1953. More on the admission of the new partner. The Accounting Review (July): 431-434. (JSTOR link).
Chen, K. H. and S. J. Lambert. 1977. A study of the consensus on disclosure among public accountants and security analysts: An alternative interpretation. The Accounting Review (April): 508-512. (JSTOR link).
Cherry, R. W. 1963. The accountant as a witness. N.A.A. Bulletin (October): 17-18.
Chesser, D. L., L. G. Conway Jr. and C. W. Moore. 1989. Advertising by the CPA tax professional: What are the results? Accounting Horizons (September): 71-81.
Chow, C. W., G. L. Harrison, J. L. McKinnon and A. Wu. 2002. The organizational culture of public accounting firms: Evidence from Taiwanese local and US affiliated firms. Accounting, Organizations and Society 27(4-5): 347-360.
Cikatz, C. P. 1963. The accountant - An extrovert. N.A.A. Bulletin (July): 57-58.
Clark, T. and R. Fincham. 2001. Critical Consulting: New Perspectives on the Management Advice Industry. Blackwell Publishing.
Cleveland, F. A. 1905. The scope of the profession of accountancy. Journal of Accountancy (November): 40-56.
Clough, B. A. 1973. Towards a definition of experience. The Accounting Review (October): 798-799. (JSTOR link).
Cohen, J. R. 1997. Flexible scheduling in public accounting. Journal of Accounting Education 15(1): 145-158.
Cohen, J. R., L. W. Pant and D. J. Sharp. 1993. Culture-based ethical conflicts confronting multinational accounting firms. Accounting Horizons (September): 1-13. (Note).
Cohen, J. R., L. W. Pant and D. J. Sharp. 1998. The effect of gender and academic discipline diversity on the ethical evaluations, ethical intentions and ethical orientation of potential public accounting recruits. Accounting Horizons (September): 250-270.
Colbert, G. J. and D. Murray. 1999. An assessment of recent changes in the Uniform Accountancy Act. Accounting Horizons (March): 54-68.
Colbert, G. J. and D. Murray. 2001. Sunset review of public accountancy laws: The Colorado experience. Accounting Horizons (June): 183-192.
Colbert, J. L. 1988. Inherent risk: An investigation of auditor's judgments. Accounting, Organizations and Society 13(2): 111-121.
Colley, F. G. 1912. The public accountant and office organization. Journal of Accountancy (September): 188-191.
Collins, K. M. 1993. Stress and departures from the public accounting profession: A study of gender differences. Accounting Horizons (March): 29-38.
Collins, K. M. and L. N. Killough. 1992. An empirical examination of stress in public accounting. Accounting, Organizations and Society 17(6): 535-547.
Committees on Future Professorial Supply and Demand: Reports. 1974. The Accounting Review (Supplement): 1-77. (JSTOR link). Committee members are listed in the Front matter. (JSTOR link).
Connelly, J. R. Jr. 1978. Should we license accountants to prevent accounting license? Management Accounting (November): 22-26, 34.
Cook, J. W. 1960. Public accounting experience for private accountants. The Accounting Review (January): 93-95. (JSTOR link).
Cook, J. S. Jr., L. F. Davidson and C. H. Smith. 1974. Social costs and private accounting. Abacus 10(2): 87-99.
Cooper, D. J. and K. Robson. 2006. Accounting, professions and regulation: Locating the sites of professionalization. Accounting, Organizations and Society 31(4-5): 415-444.
Cooper, D. J., R. Greenwood, B. Hinings and J. L. Brown. 1998. Globalization and nationalism in a multinational accounting firm: The case of opening new markets in eastern Europe. Accounting, Organizations and Society 23(5-6): 531-548.
Cooper, J. A. 1913. Federal relations: Advancement and regulations of the profession. Journal of Accountancy (January): 1-9.
Cooper, J. A., E. E. Gore and E. G. Shorrock. 1914. Should accountants advertise? Journal of Accountancy (August): 85-108.
Cooper, R. 1996. Look out, management accountants. Management Accounting (May): 20-26.
Cooper, R. 1996. Look out, management accountants part 2. Management Accounting (June): 35-36, 38, 40-41.
Corbin, D. A. 1956. A simple method for preparing a priority table in partnership liquidation by installments. The Accounting Review (April): 313-315. (JSTOR link).
Couey, F. 1963. A better image for the accountant. N.A.A. Bulletin (July): 51-52.
Covaleski, M. A., M. W. Dirsmith, J. B. Heian and S. Samuel. 1998. The calculated and the avowed: Techniques of discipline and struggles over identity in big six public accounting firms. Administrative Science Quarterly 43(2): 293-327. (JSTOR link).
Cowin, R. B. 1932. A problem on the admission of a partner. The Accounting Review (June): 137-139. (JSTOR link).
Cox, R. 2001. Online and on the money: We crunch the numbers on web-based accounting services - and help you decide if it's time to move your books to the web. PC Magazine (February 20): 144-152.
Cross, C. R. 1915. Legal principles governing the determination of partnership assets. Journal of Accountancy (February): 97-106.
Cross, J. N. 1986. A tale of woe (or 10 mistakes of a volunteer accountant). Management Accounting (April): 49-51.
Crowningshield, G. and G. L. Battista. 1959. The self limitations of accounting. N.A.A. Bulletin (April): 60-68. (A high degree of slavishness to the pass and blindness to the present).
Crowningshield, G. R. and G. L. Battista. 1966. The accounting revolution. Management Accounting (July): 30-39.
Crum, R. P. 1990. Accounting magic and corporate control: A discussion of Espeland and Hirsch. Accounting, Organizations and Society 15(1-2): 97-105.
Crum, W. F. 1975. The European public accountant. Management Accounting (March): 41-44, 54.
Cruse, R. B. Jr.; E. L. Summers. 1965. Economics, accounting practice and Accounting Research Study No. 3. The Accounting Review (January): 82-88. (JSTOR link).
Cushing, B. E. and J. K. Loebbecke. 1986. Comparison of Audit Methodologies of Large Accounting Firms. Studies in Accounting Research (26). American Accounting Association.
Daly, B. A. and D. K. Schuler. 1998. Redefining a certified public accounting firm. Accounting, Organizations and Society 23(5-6): 549-567.
D'Angelo, A. R. 1999. The Accounting Professional's Encyclopedia of Low Cost and Creative Marketing Strategies. Archer-Ellison Publishing.
D'Arcy, A. 2001. Accounting classification and the international harmonisation debate - An investigation. Accounting, Organizations and Society 26(4-5): 327-349.
Davis, E. F. 1970. Professionalization of private accountants. Management Accounting (November): 49-52.
Davis, K. L. 1956. The human problems of the senior accountant. The Accounting Review (January): 56-57. (JSTOR link).
Davis, L. R., D. N. Ricchiute and G. Trompeter. 1993. Audit effort, audit fees, and the provision of nonaudit services to audit clients. The Accounting Review (January): 135-150. (JSTOR link).
Dean, R. A., K. R. Ferris and C. Konstans. 1988. Occupational reality shock and organizational commitment: Evidence from the accounting profession. Accounting, Organizations and Society 13(3): 235-250.
DeCoster, D. T. and J. G. Rhode. 1971. The accountant's stereotype: Real or imagined, deserved or unwarranted. The Accounting Review (October): 651-664. (JSTOR link).
Dehning, B. 2002. Discussion of Impact of information technology on public accounting firm productivity. Journal of Information Systems (Fall): 223-226.
Delaney, P. R. 2004. Business Environment CPA 2004 with Business CPA 2004 Regulation Set. John Wiley & Sons.
Delaney, P. R. and O. R. Whittington. 2003. Wiley CPA Examination Review 2004, 4 Volume Set (Wiley CPA Examination Review (4 Vol Set)). John Wiley and Sons.
Delaney, P. R., B. J. Epstein and R. Nach. 2004. Wiley GAAP 2005: Interpretation and Application of Generally Accepted Accounting Principles (Wiley Gaap). Wiley.
Dennis, D. M., T. J. Engle and W. L. Stephens. 1996. The effect of litigation on public accounting as a career choice. Accounting Horizons (June): 1-13.
Deppe, L. A., E. O. Sonderegger, J. D. Stice, D. C. Clark and G. F. Streuling. 1991. Emerging competencies for the practice of accountancy. Journal of Accounting Education 9(2): 257-290.
Dhingra, A. H. 2006. Executing strategy in the financial services industry: The key to competitive advantage. Cost Management (July/August): 31-39.
Dickens, R. L. 1956. A sabbatical year in public accounting. The Accounting Review (October): 617-620. (JSTOR link).
Dickinson, A. L. 1908. Accounting practice and procedure: I. Introductory. Journal of Accountancy (October): 415-416.
Dickinson, A. L. 1908. Accounting practice and procedure: II. Annual examination and certification or audit of accounts. Journal of Accountancy (October): 416-425.
Dickinson, A. L. 1908. Accounting practice and procedure: III. Relations with the banker. Journal of Accountancy (November): 7-9.
Dickinson, A. L. 1908. Accounting practice and procedure: IV. Form of accounts. Journal of Accountancy (November): 9-13.
Dickinson, A. L. 1908. Accounting practice and procedure: V. Investigation for purpose of certifying the profits and determining the purchase price for a business. Journal of Accountancy (November): 13-18.
Dickinson, A. L. 1908. Accounting practice and procedure: IX. Office organization. Journal of Accountancy (December): 101-106.
Dickinson, A. L. 1908. Accounting practice and procedure: VI. Receivers and assignees in bankruptcy and plans of reorganization. Journal of Accountancy (December): 96-98.
Dickinson, A. L. 1908. Accounting practice and procedure: VII. Cost accounting and systems. Journal of Accountancy (December): 98-100.
Dickinson, A. L. 1908. Accounting practice and procedure: VIII. Consulting accountants. Journal of Accountancy (December): 100-101.
Dickinson, A. L. 1908. Accounting practice and procedure: X. Forms of report. Journal of Accountancy (December): 106-110.
Dillard, J. F. 2003. Professional services, IBM, and the holocaust. Journal of Information Systems (Fall): 1-16.
Dillard, J. F. and K. R. Ferris. 1979. Sources of professional staff turnover in public accounting firms: Some further evidence. Accounting, Organizations and Society 4(3): 179-186.
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"The practice of accountancy is not a business open to all, but a personal right, limited to a few persons of good moral character, with special qualification ascertained and certified after a long course of study, both general and professional, and a thorough examination by a state board appointed for the purpose. The right to practise accountancy is in the nature of a franchise from the state conferred only for merit." Richardson, A. P. 1914. JOA (August): 127. |
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