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Accounts Receivable Bibliography

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

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Abranovic, W. A. 1976. Probability plotting for estimating time-to-payment characteristics for collections on accounts receivable. The Accounting Review (October): 863-874.

Aly, H. F. and J. I. Duboff. 1971. Statistical vs. judgment sampling: An empirical study of auditing the accounts receivable of a small retail store. The Accounting Review (January): 119-128.

Andiola, L. M., D. H. Downey, C. E. Earley and D. Jefferson. 2022. Wealthy Watches Inc.: The substantive testing of accounts receivable in the evolving audit environment. Issues in Accounting Education (May): 37-51.

Andiola, L. M., T. A. Lambert and E. J. Lynch. 2018. Sprandel, Inc.: Electronic workpapers, audit documentation, and closing review in the audit of accounts receivable. Issues in Accounting Education (May): 43-55.

Austin, H. R. 2019. Collecting receivables. Strategic Finance (October): 19-20.

Barkman, A. I. 1981. Testing the Markov chain approach on accounts receivable. Management Accounting (January):48-50.

Barra, R. A. and M. E. Taylor. 2007. An experimental investigation of the application of order effects in correctly determining the fairness of accounts receivable. Journal of Forensic Accounting 8(1-2): 155-182.

Benishay, H. 1965. Managerial controls of accounts receivable: A deterministic approach. Journal of Accounting Research (Spring): 114-132.

Benishay, H. 1966. Managerial controls of accounts receivable: A reply. Journal of Accounting Research (Spring): 131-132.

Blix, L. H., W. Blix, M. Edmonds and E. S. Keenan. 2019. Southern Industries: A realistic simulation of substantive testing for accounts receivable. Issues in Accounting Education (November): 1-13.

Colt, D. G. 1969. Management information systems for cash management and accounts receivable application. Management Accounting (June): 65-68.

Conners, S. G. 1982. Collecting government receivables - the NAA experience. Management Accounting (August): 60-61.

Cottell, P. G. Jr. 2010. Shreffler Stores accounting issues related to consumer receivables, asset impairment, and discounted operations: A problem-based learning unfolding problem. Issues in Accounting Education (November): 775-787. (Teaching case).

Craig, J. D. 1962. Accounts receivable information for the credit department. N.A.A. Bulletin (July): 91-94.

Cyert, R. M. and R. M. Trueblood. 1957. Statistical sampling techniques in the aging of accounts receivable in a department store. Management Science (January): 185-195.

Deming, W. E. and T. N. Grice. 1970. An efficient procedure for audit of accounts receivable. Management Accounting (March): 17-21, 34. (Stratified sampling and ratio estimating).

Dworin, L. and R. A. Grimlund. 1984. Dollar unit sampling for accounts receivable and inventory. The Accounting Review (April): 218-241.

Edmonds, M., T. Miller and A. Savage. 2019. Accounts receivable: An audit simulation. Journal of Accounting Education (47): 75-92.

Elliott, J. D. 1946. Accounts receivable in volume. N.A.C.A. Bulletin (March 1): 598-603.

Fick, K. F. 2008. Securitized profits: Understanding gain on sale accounting. Journal of Accountancy (May): 54-59. (Securitization is "the process by which loans, consumer installment contracts, leases, receivables, and other relatively illiquid assets with common features are packaged into interest-bearing securities with marketable investment characteristics.").

Freitas, L. P. 1973. Monitoring accounts receivable. Management Accounting (September): 18-21.

Gallinger, G. W. and A. J. Ifflander. 1986. Monitoring accounts receivable using variance analysis. Financial Management (Winter): 69-76.

Georgieva, D. and J. Parkinson. 2018. A case study: Engineering Architecture & Construction Inc. Cost Management (May/June): 17-28. (Problem collecting accounts receivables).

Geurts, W. T. 1985. A simple way to account for loss reserves for loan receivables. Management Accounting (April): 66-69.

Giedt, J. Z. 2018. Modelling receivables and deferred revenues to detect revenue management. Abacus 54(2): 181-209.

Graham, R. C. and G. R. Chrobuck. 2001. Understanding and managing receivables on U.S. government contracts. Management Accounting Quarterly (Summer): 3-11.

Gujarathi, M. R. and R. J. McQuade. 2009. Amazing Deals Auto Mart: Financial reporting and analysis of receivables and securitization. Issues in Accounting Education (February): 77-91. (Case study).

Hogan, T. J., J. L. Bierstaker and W. E. Seltz. 2001. Laborers Local 829 health and welfare plan: Testing investments and receivables. Issues in Accounting Education (November): 637-662.

Howe, J. T. 1983. Managing accounts receivable effectively. Management Accounting (August): 35-38.

Hurt, S. 2003. Why automate payables and receivables? Strategic Finance (April): 33-35.

Johnson, J. R., R. A. Leitch and J. Neter. 1981. Characteristics of errors in accounts receivable and inventory audits. The Accounting Review (April): 270-293.

Journal of Accountancy. 2006. Statement No. 48 of the Governmental Accounting Standards Board - Sales and Pledges of Receivables and Future Revenues and Intra-Entity Transfers of Assets and Future Revenues. Journal of Accountancy (December): 104-108.

Kinney, W. R. Jr. and C. S. Warren. 1979. The decision-theory approach to audit sampling: An extension and application to receivables confirmation. Journal of Accounting Research (Spring): 275-285.

Leitch, P. and D. Lamminmaki. 2011. Refining measures to improve performance measurement of the accounts receivable function. Journal of Applied Management Accounting Research (Summer): 1-19.

Levy, F. K. 1966. An application of heuristic problem solving to accounts receivable management. Management Science (February): B236-B244.

Littrell, E. K. 1981. Receivables and juries. Management Accounting (November): 70, 73.

Long, C. 2017. Access: Aging accounts receivable. Strategic Finance (June): 60-61.

Mayle, P. J. 1931. Machine accounting application to receivables. N.A.C.A. Bulletin Section II (December 1).

Neter, J. 1956. Applicability of statistical sampling techniques to the confirmation of accounts receivable. The Accounting Review (January): 82-94.

Neter, J., J. R. Johnson and R. A. Leitch. 1985. Characteristics of dollar-unit taints and error rates in accounts receivable and inventory. The Accounting Review (July): 488-499.

Rallo, A. J. 1949. A procedure to improve customer statements and expedite accounts receivable aging. N.A.C.A. Bulletin (April 15): 937-942.

Ridilla, R. A. 1959. A simplified statistical technique for use in verifying accounts receivable. The Accounting Review (October): 547-554.

Ridilla, R. A. 1960. A simplified statistical technique for use in verifying accounts receivable: A rejoinder. The Accounting Review (April): 218-222.

Ryan, V. 2010. Lien on me: CFOs eager to fill financing and liquidity gaps are turning to receivables for leverage. CFO (April): 23-26.

Saibeni, A. A. 2010. Forecasting accounts receivable collections with Markov chains and Microsoft Excel. The CPA Journal (April): 66-71.

Sauls, E. 1972. Nonsampling errors in accounts receivable confirmation. The Accounting Review (January): 109-115.

Soldofsky, R. M. 1966. A model for accounts receivable management. Management Accounting (January): 55-58.

Stephan, F. F. 1960. Faulty advice about statistical sampling - Some comments on "A simplified statistical technique for use in verifying accounts receivable". The Accounting Review (January): 29-32.

Volk, D. A. 1980. Managing accounts receivable - Systematically. Management Accounting (July): 46-51.

Wallis, L. P. 2002. Managing your receivables in today's economy. Strategic Finance (August): 42-45.

Walton, S. and A. Reinfeld. 1915. Accounts receivable discounted. Journal of Accountancy (December): 469-470.

Weisel, J. A., N. Harm and C. F. Bradley. 2003. The cash factor. Strategic Finance (September): 29-33. (Factoring receivables).

Wright, F. K. 1966. Managerial controls of accounts receivable: A comment. Journal of Accounting Research (Spring): 127-130.

Yung, A. P. 1948. A procedure for handling the retail receivables of an oil company. N.A.C.A. Bulletin (June 15): 1273-1288.

Zeigler, N. B. 1938. Accounts receivable records and methods. N.A.C.A. Bulletin (January 15): 581-594.