Management And Accounting Web

Accounting Practice Bibliography A-G

A-G | H-Q | R-Z

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

Accounting Practice Main Page | Auditing Main Page

Abbott, L. J., S. Parker and G. F. Peters. 2011. Does mandated disclosure induce a structural change in the determinants of nonaudit service purchases? Auditing: A Journal of Practice & Theory 30(2): 51-76.

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.

Afterman, A. B. 2015. The commotion over the engagement partner's name. The CPA Journal (September): 54-55.

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.

AICPA. 2005. SAS No. 70 Reports and Employee Benefit Plans. AICPA.

AICPA. 2007. Accounting Trends & Techniques - Employee Benefit Plans. AICPA.

AICPA. 2008. Accounting Trends & Techniques, 62nd edition. AICPA.

AICPA. 2008. 2007 AICPA/Moss Adams CPA Personal Financial Planning Practice Study. AICPA.

AICPA. 2008. Defined Benefit Pension Plans. AICPA.

AICPA. 2008. Defined Contribution Pension Plans. AICPA.

AICPA. 2008. Fiduciary/Trust Accounting. A Comprehensive Practice Guide. AICPA.

AICPA. 2008. Health & Welfare Benefit Plans. AICPA.

AICPA. 2008. State and Local Governments Checklists & Illustrative Financial Statements. AICPA.

AICPA. 2009. Codification of Statements on Standards for Accounting and Review Services. AICPA.

AICPA. 2009. Codification of Statements on Standards for Attestation Engagements. AICPA.

AICPA. 2009. Current Economic Crisis: Accounting and Auditing Considerations - Audit Risk Alert. AICPA.

AICPA. 2009. Employee Benefit Plans Audit & Accounting Guide. AICPA.

AICPA. 2009. Employee Benefit Plans Industry Developments Audit Risk Alert. AICPA.

AICPA. 2009. Independence Compliance: Checklists and Tools for Complying with AICPA and GAO Independence Requirements, Second Edition. AICPA.

AICPA. 2009. State and Local Governments Audit & Accounting Guide. AICPA.

AICPA. 2009. State and Local Governmental Developments Audit Risk Alert. AICPA.

AICPA. 2012. AICPA Professional Standards. AICPA.

AICPA. 2012. Guide to Developing and Managing a CPA Personal Financial Planning Practice. AICPA.

AICPA. 2014. Bill What Your're Worth, Third Edition. 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.

Alexander, J. 2012. Quick response codes: A marketing tool for accounting firms. The CPA Journal (August): 18.

Alford, R. M., J. R. Strawser and R. H. Strawser. 1990. Does graduate education improve success in public accounting? Accounting Horizons (March): 69-76. (Survey).

Allen, C. 2011. Benefits of effective quality control systems in accounting firms. The CPA Journal (January): 52-57.

Allen, D. G. and K. McDermott. 1993. Accounting for Success: A History of Price Waterhouse in America 1890-1990. Harvard Business School Press.

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.

Allmon, M. B. 2007. CPAs as trust protectors. Journal of Accountancy (March): 42-45.

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.

Aloi, M. J. 2012. When a client leaves or loses a job. Journal of Accountancy (February): 40-43.

Altfest, L. J. and W. M. Primoff. 2012. A wealth of opportunity: CPAs can expand their practice by helping clients assemble and monitor financial management teams. Journal of Accountancy (April): 22-26.

Amato, N. and S. Vollmer. 2015. From CGMA Magazine: Recruiting remains a challenge for finance decision makers. Journal of Accountancy (November): 24-25. (This note refers to two different articles, one by Amato, and one by Vollmer).

Anders, S. B. 2015. The CPA firm management association. The CPA Journal (December): 72-73.

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.

Andrew, G. G. 2011. Revitalize your firm's marketing strategy: Avoid two common pitfalls and boost ROI. Journal of Accountancy (July): 40-44.

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.

Ankers, R. G. 1946. The question of staff training. The Accounting Review (January): 1-8.

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.

Archambeault, D. and J. Friedl. 2007. CPAs as corporate directors. Journal of Accountancy (September): 52-56.

Armitage, J. 2014. The experience requirements for CPA licensure. The CPA Journal (February): 61-67.

Armstrong, M. B. and J. I. Vincent. 1988. Public accounting profession at a crossroads. Accounting Horizons (March): 94-98.

Arthur Anderson & Co. 1974. The First Sixty Years 1913-1973. Arthur Anderson & Co.

Arthur Anderson & Co. 1988. A Vision of Grandeur. Arthur Anderson & Co.

Ashcroft, P. 2011. Growth potential in a different economy: Strategies for expanding client services. The CPA Journal (June): 16-24.

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).

Awad, R. 2011. Considerations on cloud computing for CPAs. The CPA Journal (September): 11-12.

Axson, D. A. J. 2011. Scenario planning: Navigating through today's uncertain world. Journal of Accountancy (March): 22-27.

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.

Ayres, D., K. R. Brasel and J. Duncan. 2016. Making the jump from accounting practice to academia. The CPA Journal (August): 22-28.

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.

Bagley, P. L., D. Dalton and M. Ortegren. 2012. The factors that affect accountants' decisions to seek careers with Big 4 versus non-Big 4 accounting firms. Accounting Horizons (June): 239-264.

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, R., T. Christensen and D. Cottrell. 2010. Advanced Financial Accounting, 9th edition. McGraw-Hill/Irwin.

Baker, R. J. 2008. The firm of the future. Journal of Accountancy (November): 68-74.

Baker, R. J. 2009. Pricing on purpose: How to implement value pricing in your firm. Journal of Accountancy (June): 62-68.

Baker, R. J. 2010. Implementing Value Pricing: A Radical Business Model for Professional Firms. Wiley.

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).

Banham, R. 2017. Cybersecurity: A new engagement opportunity. Journal of Accountancy (October): 28-32.

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 R. Natarajan. 2005. Productivity change, technical progress, and relative efficiency change in the public accounting industry. Management Science (February): 291-304. (JSTOR link).

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.

Barker, K., N. F. Stowell, C. Polansky and D. Kieffer. 2010. The Bankruptcy Reform Act and bankruptcy fraud: Implications and opportunities for CPAs. Journal of Forensic & Investigative Accounting 2(3): 75-94.

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.

Barr, E. J. and S. Feldman. 2013. Measuring damages when a partner leaves a CPA firm. The CPA Journal (December): 64-66.

Barrows, W. P. 1916. Receivers and public accountants. Journal of Accountancy (January): 1-15.

Barry, J. S. 2013. CPA firm ownership: Next steps. The CPA Journal (January): 7.

Barry, J. S. 2014. Managing your practice, managing your risk. The CPA Journal (October): 5.

Barsky, N. P. and A. H. Catanach Jr. 2001. Provide insight or face extinction. Strategic Finance (June): 50-53.

Barson, K. A. 2011. Divorce: The Accountant as Financial Expert. AICPA.

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.

Bassin, S. J. and W. Devinney. 2014. Are courts ready to protect more accountant-client communications? Journal of Accountancy (January): 36-38, 40-41.

Basu, S. 2015. Is there a scientific basis for accounting? Implications for practice, research, and education. Journal of International Accounting Research 14(2): 235-265.

Baysden, C. 2013. PFP Q&A: Planning for change: Experts discuss implications of tax law changes, new standards, and the retirement of the Baby Boomer generation. Journal of Accountancy (July): 36-39.

Baysden, C. 2013. Top concern of FVS practitioners: Business development. The financial fallout from the great recession has prompted a shift in priorities of forensic and valuation services accountants, survey finds. Journal of Accountancy (May): 38-42.

Baysden, C. 2014. Making manager: The key to accelerating a career in public accounting. Journal of Accountancy (November): 36-39.

Baysden, C. 2014. Time's up. The benefits and challenges of moving away from the billable hour. Journal of Accountancy (August): 28-31. (A changing pricing model).

Baysden, C. 2015. Q&A: Price check. Billing by the hour isn't the only way to charge clients. But to implement a different approach, you must ask these questions first. Journal of Accountancy (July): 36-40.

Baysden, C. 2015. Q&A: Price-sensitivity training: To price effectively, CPA firms first need to determine clients' price sensitivity. Value-billing expert Ron Baker explains how to do that. Journal of Accountancy (August): 44-46, 48-49.

Baysden, C. 2015. Q&A: Pricing options that boost profits: Firms can increase client satisfaction and firm profits simultaneously by offering different pricing options, according to Ron Baker. Journal of Accountancy (September): 41-44.

Baysden, C. 2016. Q&A: How to present your prices to customers: Talking to clients about pricing options can be a challenge. Here are a few tips that can help. Journal of Accountancy (January): 39-41.

Baysden, C. and J. Wilson. 2014. How to speed the path to partner. Journal of Accountancy (March): 28-32.

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.

Becker, L. L., J. G. Stead and W. E. Stead. 2016. Sustainability assurance: A strategic opportunity for CPA firms. Management Accounting Quarterly (Spring): 29-37.

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).

Benson, L. K. Jr. 2007. All in the family: Multifamily office practice... Journal of Accountancy (July): 62-65.

Benson, L. K. Jr. 2015. The past, present, and future of the CPA financial planning profession. The CPA Journal (September): 10-11.

Bergman, B. 2015. Another perspective on transparency. The CPA Journal (November): 20-21.

Bergner, J. 2013. Mandatory firm rotation and partner signing. The CPA Journal (August): 36-38.

Bergner, J. and L. Lin. 2015. Disclosure of the engagement partner in the audit report: An international perspective on the PCAOB proposal. The CPA Journal (January): 44-47.

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.

Bildstein, L. 2010. Retain clients and help them recover. Journal of Accountancy (February): 20-25.

Birnbaum, G. L. and V. Cloar. 2014. Surviving on cross-exam: Tips for expert witnesses. Journal of Accountancy (October): 18.

Blackman, C. M. II and D. Edwards. 2015. Preparing for the new standards in personal financial planning. The CPA Journal (March): 46-47.

Blatch, M. I. 2015. AICPA's revised confidentiality rule and Sec. 7216. Journal of Accountancy (March): 64-65.

Blay, A. D. and M. G. Fennema. 2017. Are accountants made or born? An analysis of self-selection into the accounting major and performance in accounting courses and on the CPA exam. Issues in Accounting Education (August): 33-50.

Block, M. 1972. Writing for a public accounting practitioners' magazine. The Accounting Review (October): 814-818. (JSTOR link).

Bloom, R. 2013. Global financial crisis in retrospect: Consequences and lessons for the accounting profession. The CPA Journal (March): 6, 8-10.

Bloom, R. and M. Myring. 2008. Charting the future of the accounting profession. The CPA Journal (June): 65-67.

Bobek, D. D., A. M. Hageman an R. R. Radtke. 2015. The effects of professional role, decision context, and gender on the ethical decision making of public accounting professionals. Behavioral Research In Accounting 27(1): 55-78.

Bobek, D. D., D. W. Dalton, B. E. Daugherty, A. M. Hageman and R. R. Radtke. 2017. An investigation of ethical environments of CPAs: Public accounting versus industry. Behavioral Research In Accounting 29(1): 43-56.

Boer, G. 1996. Management accounting beyond the year 2000. Journal of Cost Management (Winter): 46-49.

Booker, Q. and K. D. Booker. 2016. CPAs and conflicts of interest. The CPA Journal (August): 58-63.

Booker, Q., B. Daniels and Y. Ellis. 2013. Education and experience requirements to become a CPA. The CPA Journal (August): 61-66.

Boone, J. P., I. K. Khurana and K. K. Raman. 2011. Litigation risk and abnormal accruals. Auditing: A Journal of Practice & Theory 30(2): 231-256.

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).

Boyle, D. M. and B. W. Carpenter. 2015. Demonstrating professional skepticism. The CPA Journal (March): 31-35.

Boyle, D. M., R. Lawrence and D. P. Mahoney. 2013. Navigating the maze of today's professional credentials. The CPA Journal (June): 62-69. (See Accounting Certifications).

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 and SEC Regulations, Leases, Pensions and More. John Wiley & Sons.

Brand, M. L., M. P. Glynn and C. J. McElroy. 2014. A bright line in SSARSs. New standards for compilations and engagements to prepare financial statements in SSARS No. 21 clearly separate accounting and reporting services. Journal of Accountancy (December): 32-36, 38, 40.

Brandon, D. M. and J. M. Mueller. 2009. How nonaudit services affect objectivity. The CPA Journal (June): 52-55.

Brausch, J. 2017. Book review: The path forward in accounting. Strategic Finance (March): 17. (Review of Lev and Gu. 2016. The End of Accounting. Wiley.

Brazel, J. F., C. P. Agoglia and R. C. Hatfield. 2004. Electronic versus face-to-face review: The effects of alternative forms of review on auditors' performance. The Accounting Review (October): 949-966. (JSTOR link).

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).

Brink, A. G., C. S. Norman and B. Wier. 2016. Attained education and promotion in public accounting. Issues in Accounting Education (August): 301-320.

Brivot, M. and Y. Gendron. 2011. Beyond panopticism: On the ramifications of surveillance in a contemporary professional setting. Accounting, Organizations and Society 36(3): 135-155.

Brock, N. P. 2014. Treating partners as employees: Risks to consider. Journal of Accountancy (August): 54-59.

Broden, B. C. and S. E. Loeb. 1983. Professional ethics of CPAs in tax practice: An historical perspective. The Accounting Historians Journal 10(2): 81-97. (JSTOR link).

Bromell, T. and M. Martinoff. 2015. What is the accountancy profession for?: A call for self-reflection and collaboration. The CPA Journal (February): 80.

Bromley, P. and A. Sharkey. 2017. Casting call: The expanding nature of actorhood in U.S. firms, 1960-2010. Accounting, Organizations and Society (59): 3-20.

Brooks, K. and R. Schroeder. 1979. Management strategy in a large accounting firm: A comment. The Accounting Review (January): 221-223. (JSTOR link).

Brooks, L. J. and P. Dunn. 2009. Business & Professional Ethics for Directors, Executives & Accountants, 5th Edition. South-Western College Pub.

Brotherton, P. 2005. A history of determination: Minority CPAs have come a long way, but true diversity has yet to be achieved. Journal of Accountancy (October): 71-75.

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.

Bruns, S. M. and C. Jackson. 2011. A new strategy for cultivating diversity: Ideas for attracting minority students to the profession. The CPA Journal (March): 68-71.

Buchheit, S., D. W. Dalton, N. L. Harp and C. W. Hollingsworth. 2016. A contemporary analysis of accounting professionals' work-life balance. Accounting Horizons (March): 41-62.

Buckingham, M. and A. Goodall. 2015. How Deloitte killed forced rankings: Interaction. Harvard Business Review (June): 18-19.

Buckingham, M. and A. Goodall. 2015. Reinventing performance management: How one company is rethinking peer feedback and the annual review, and trying to design a system to fule improvement. Harvard Business Review (April): 40-50. (Deloitte's redesigned system).

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.

Bunting, R. L. 2005. Renewing a great profession. Journal of Accountancy (January): 58-61.

Burke, M. M. 2015. Benefits of an employee stock ownership plan in succession planning: An ESOP can be used to finance an owner's exit from a business and has the added advantage of tax deferral on the gain from the sale of the business. Journal of Accountancy (October): 65-68.

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).

Byrd, H. J., D. Smith and M. M. Helms. 2012. How to prosper during an economic downturn: Strategies and opportunities for accounting firms. The CPA Journal (November): 6, 8-10.

Byrnes, T. W. 1946. Private or public accounting. The Accounting Review (July): 308-309.

Byrnes, T. W. 1953. Where are you going, CPA? The Accounting Review (April): 177. (JSTOR link).

Byron, H. and M. Hicks. 2015. A survey of perspectives on the future of the accounting profession. The CPA Journal (August): 6-12.

Caglio, A. and M. Cameran. 2017. Is it shameful to be an accountant? GenMe perception(s) of accountants' ethics. Abacus 53(1): 1-27.

Cameron, G. D. III., R. W. Gudmundsen Jr. and J. R. Ball. 1973. Accounting changes: Why CPAs must conform. Management Accounting (February): 26-28.

Campbell, M. C. and C. R. Howard. 2008. Threats to the CPA credential in the international marketplace. The CPA Journal (March): 6-12.

Campbell, T. 2016. The bilingual CPA: Are you fluent in IFRS and U.S. GAAP? Journal of Accountancy (March): 54-58.

Campfield, W. L. 1952. Good judgment and public accounting practice. The Accounting Review (January): 73-78. (JSTOR link).

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