Management And Accounting Web

Main Bibliography
Section A: AR-AZ


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

A  B  C  D  E  F  G  H  I  J  K  L  M  N  O  P  Q  R  S  T  U  V  W  X Y Z

Arad, A. and G. Gayer. 2012. Imprecise data sets as a source of ambiguity: A model and experimental evidence. Management Science (January): 188-202.

Aragón-Correa, J. A. 1998. Strategic proactivity and firm approach to the natural environment. The Academy of Management Journal 41(5): 556-567. (JSTOR link).

Aral, S. 2014. The problem with online ratings. MIT Sloan Management Review (Winter): 47-52.

Aral, S. and D. Walker. 2011. Creating social contagion through viral product design: A randomized trial of peer influence in networks. Management Science (September): 1623-1639.

Aral, S. and D. Walker. 2011. Forget viral marketing - Make the product itself viral. Harvard Business Review (June): 34-35.

Aram, J. D., C. P. Morgan and E. S. Esbeck. 1971. Relation of collaborative interpersonal relationships to individual satisfaction and organizational performance. Administrative Science Quarterly 16(3): 289-297. (JSTOR link).

Aranda, C. and J. Arellano. 2010. Consensus and link structure in strategic performance measurement systems: A field study. Journal of Management Accounting Research (22): 271-299.

Aranoff, G. 1990. Transfer pricing for short-run profit maximization in manufacturing. Journal of Cost Management (Fall): 37-43.

Aranoff, G. 2003. Improving disclosure and transparency in nonprofit accounting. Management Accounting Quarterly (Spring): 15-23.

Aranoff, G. 2009. Standard costing, flexible budgeting, and variance analysis for nonprofits. Cost Management (May/June): 27-31.

Aranoff, G. 2010. No-inventory standard costing for JIT manufacturers: Maximizing backflush costing. Cost Management (January/February): 34-37.

Aranoff, G. 2011. Idle-capacity costs in ABC absorption and direct-costing income statements. Cost Management (March/April): 6-10.

Aranoff, G. 2011. John M. Clark's calculation of cost of idle capacity. Cost Management (May/June): 20-24.

Aranya, N. 1974. The influence of pressure groups on financial statements in Britain. Abacus 10(1): 3-12.

Aranya, N. 1990. Budget instrumentality, participation and organizational effectiveness. Journal of Management Accounting Research (2): 67-77.

Aranya, N. and J. T. Wheeler. 1986. Accountants' personality types and their commitment to organization and profession. Contemporary Accounting Research 3(1): 184-199.

Aranya, N. and K. R. Ferris. 1984. A reexamination of accountants' organizational-professional conflict. The Accounting Review (January): 1-15. (JSTOR link).

Aranya, N. and M. Sarell. 1975. The auditor-firm conflict of interests: A comment. The Accounting Review (October): 854-856. (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.

Aranya, N., R. Lachman and J. Amernic. 1982. Accountants' job satisfaction: A path analysis. Accounting, Organizations and Society 7(3): 201-215.

Arbore, A., R. Graziani and S. Venturini. 2014. Understanding personal mobile technologies: Decomposing and de-averaging the value of a smartphone. Journal of Information Systems (Spring): 167-185.

Arcelius, F. J. and G. Srinivasen. 1987. Inventory policies under various optimizing criteria and variable markup rates. Management Science (June): 756-762.

Arceri, R. J. 1975. The mobilehome park. Management Accounting (September): 49-50.

Archak, N., A. Ghose and P. G. Ipeirotis. 2011. Deriving the pricing power of product features by mining consumer reviews. Management Science (August): 1485-1509.

Archambault, J. J. and M. Archambault. 2005. The effect of regulation on statement disclosures in the 1915 Moody's Manuals. The Accounting Historians Journal 32(1): 1-22. (JSTOR link).

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

Archambeault, D. S. and S. Webber. 2015. Whistleblowing 101. The CPA Journal (July): 60-64.

Archambeault, D. S., F. T. DeZoort and T. P. Holt. 2008. The need for an internal auditor report to external stakeholders to improve governance transparency. Accounting Horizons (December): 375-388.

Archel, P., J. Husillos and C. Spence. 2011. The institutionalisation of unaccountability: Loading the dice of corporate social responsibility discourse. Accounting, Organizations and Society 36(6): 327-343.

Archer, E. and R. Morgan. 2003. Cultivate finance talent from bottom to top. Strategic Finance (January): 30-33.

Archer, G. S. H. and K. V. Peasnell. 1984. Debt finance and capital maintenance in current cost accounting. Abacus 20(2): 111-124.

Archer, J. P. 1918. An examiner's impressions. Journal of Accountancy (October): 247-249.

Archer, M. S. 1996. Culture and Agency: The Place of Culture in Social Theory. Cambridge University Press.

Archer, M. S. 2003. Structure, Agency and the Internal Conversation. Cambridge University Press.

Archer, S. and D. Otley. 1991. Strategy, structure, planning and control systems and performance evaluation - Rumenco Ltd. Management Accounting Research (December): 263-303.

Archer, S., P. Del Vaille and S. Mcleay. 1996. A statistical model of international accounting harmonization. Abacus 32(1): 1-29.

Archer, S. H. 1964. The structure of management decision theory. The Academy of Management Journal 7(4): 269-287. (JSTOR link).

Archerd, W. R. 1949. Leaves from the salesman's order book - A simplified order and billing routine. N.A.C.A. Bulletin (October): 185-188.

Archerd, W. R. 1952. An application of whole dollar accounting. N.A.C.A. Bulletin (January): 617-628. (Discussion related to eliminating pennies - pennyless accounting, cents elimination, or whole dollar accounting).

Archerd, W. R. 1955. Accounting in a petroleum equipment company. N.A.C.A. Bulletin (July): 1501-1507.

Archibald, T. R. 1967. The return to straight-line depreciation: An analysis of a change in accounting method. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 164-180. (JSTOR link).

Archibald, T. R. 1972. Stock market reaction to the depreciation switch-back. The Accounting Review (January): 22-30. (JSTOR link).

Arcus, A. L. and W. H. Pietsch. 1970. Planned performance and the product cost controversy. Management Accounting (September): 9-14. (Promotes full absorption costing).

Arden. D. and M. Aiken. 2005. An accounting history of capital maintenance: Legal precedents for managerial autonomy in the United Kingdom. The Accounting Historians Journal 32(1): 23-60. (JSTOR link).

Ardner, J. Walter. 1958. Sales forecasting methods and their place in long-range planning. N.A.A. Bulletin (August): 73-83.

Arel, B. 2010. The influence of litigation risk and internal audit source on reliance decisions. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 170-176.

Arel, B. 2012. The influence of judges' attitudes on liability assessments related to failed audit exhibiting significant audit team over-time or significant use of off-shore auditors. Advances in Accounting: Incorporating Advances in International Accounting 28(2): 201-208.

Arel, B. M., S. B. Hughes and J. F. Sander. 2011. The personal financial reporting project: A student-based comprehensive learning project. Issues In Accounting Education (November): 777-796.

Arena, M., M. Arnaboldi and G. Azzone. 2010. The organizational dynamics of enterprise risk management. Accounting, Organizations and Society 35(7): 659-675.

Arens, A. A. 1990. Celebration, evaluation and rededication. Accounting Horizons (December): 88-96.

Arens, A. A. and D. D. Ward. 1984. The use of a systems understanding aid in the accounting curriculum. The Accounting Review (January): 98-108. (JSTOR link).

Arens, A. A. and R. J. Elder. 2006. Perspectives on auditing education after Sarbanes-Oxley. Issues In Accounting Education (November): 345-362.

Arens, A. A., M. S. Elder and R. J. Beasley. 2005. Auditing and Assurance Services (10th Edition) (Charles T Horngren Series in Accounting). Prentice Hall.

Arens, A. A., R. G. May and G. Dominiak. 1970. A simulated case for audit education. The Accounting Review (July): 573-578. (JSTOR link).

Arenson, H. I. 1947. Methods of distribution cost analysis. N.A.C.A. Bulletin (September 1): 13-24.

Arentson, R. W. 1947. Team accounting. N.A.C.A. Bulletin (May 15): 1149-1154.

Aretos, G. M. 1972. Developing warehouse costs. Management Accounting (October): 46-48.

Argenti, P. 2002. Crisis communication: Lessons from 9/11. Harvard Business Review (December): 103-119.

Argenti, P. A., R. A. Howell and K. A. Beck. 2005. The strategic communication imperative. MIT Sloan Management Review (Spring): 83-89.

Argote, L. 1982. Input uncertainty and organizational coordination in hospital emergency units. Administrative Science Quarterly 27(3): 420-434. (JSTOR link).

Argyris, C. 1952. The Impact of Budgets on People. New York: Controllership Foundation.

Argyris, C. 1953. Human problems with budgets. The Harvard Business Review (January-February): 97-110.

Argyris, C. 1957. The individual and organization: Some problems of mutual adjustment. Administrative Science Quarterly 2(1): 1-24. (JSTOR link).

Argyris, C. 1959. The individual and organization: An empirical test. Administrative Science Quarterly 4(2): 145-167. (JSTOR link).

Argyris, C. 1958. Some problems in conceptualizing organizational climate: A case study of a bank. Administrative Science Quarterly 2(4): 501-520. (JSTOR link).

Argyris, C. 1970. Intervention Theory and Method. Reading, MA: Addison Wesley.

Argyris, C. 1973. Personality and organization theory revisited. Administrative Science Quarterly 18(2): 141-167. (JSTOR link).

Argyris, C. 1976. Single-loop and double-loop models in research on decision making. Administrative Science Quarterly 21(3): 363-375. (JSTOR link).

Argyris, C. 1976. Errata: Single-loop and double-loop models in research on decision making. Administrative Science Quarterly 21(4): 716. (JSTOR link).

Argyris C. 1977. Organizational learning and management information systems. Accounting, Organizations and Society 2(2): 113-123.

Argyris, C. 1979. Review: Using qualitative data to test theories. Reviewed work: The Swine Flu Affair: Decision Making on a Slippery Disease. by Richard Neustadt and Harvey V. Fineberg. Administrative Science Quarterly 24(4): 672-679. (JSTOR link).

Argyris, C. 1982. Reasoning, Learning, and Action. San Francisco: Jossey-Bass.

Argyris, C. 1985. Strategy change, and Defensive Routines. New York: Harper andamp; Row.

Argyris, C. 1988. Producing knowledge that is generalizable and usable for practice: A review. Accounting, Organizations and Society 13(1): 101-106.

Argyris, C. 1990. Overcoming Organizational Defenses: Facilitating Organizational Learning. Needham, MA: Allyn andamp; Bacon.

Argyris, C. 1990. The dilemma of implementing controls: The case of managerial accounting. Accounting, Organizations and Society 15(6): 503-511.

Argyris, C. 1991. Teaching smart people how to learn. Harvard Business Review (May-June): 99-109.

Argyris, C. 1993. Knowledge for Action. San Francisco: Jossey-Bass.

Argyris, C. 1993. Education for leading learning. Organizational Dynamics (Winter).

Argyris, C. 1999. On Organizational Learning. Blackwell Publishing.

Argyris, C. and D. Schon. 1978. Organizational Learning: A Theory of Action Perspective. Addison-Wesely.

Argyris, C. and R. S. Kaplan. 1994. Implementing new knowledge: The case of activity-based costing. Accounting Horizons (September): 83-105. (Summary).

Ariail, D. L, J. Durden, M. Leathart and L. Chapman-Vasill. 2012. Avondale Estates: A case study in governmental accounting and auditing - A historical approach. Issues In Accounting Education (May): 419-440.

Ariail, D. L., J. P. Blair and L. M. Smith. 2010. Audit inquiries and deception detection: Standards, research, and guidance. Journal of Forensic andamp; Investigative Accounting 2(1): 1-25.

Ariail, D. L., M. M. Smith, N. Deininger and R. M. Wingfield. 2010. Discharging taxes in bankruptcy. Journal of Accountancy (August): 58-63.

Arias-Maldonado, M. 2007. An imaginary solution? The green defence of deliberative democracy. Environmental Values 16(2): 233-252.

Ariely, D. 2007. The customers' revenge. Harvard Business Review (December): 31-36, 38, 40, 42-43. (Case study).

Ariely, D. 2009. The end of rational economics. Harvard Business Review (July-August): 78-84.

Ariely, D. 2010. The Upside of Irrationality: The unexpected Benefits of Defying Logic at Work and at Home. Harper.

Arif, S., N. Marshall and T. L. Yohn. 2016. Understanding the relation between accruals and volatility: A real options-based investment approach. Journal of Accounting and Economics (August): 65-86.

Ariff, A. M., S. F. Cahan, and D. M. Emanuel. 2014. Institutional environment, ownership, and disclosure of intangibles: Evidence from East Asia. Journal of International Accounting Research 13(1): 33-59.

Ariff, M. and F. F. Cheng. 2011. Accounting earnings response coefficient: An extension to banking shares in Asia Pacific countries. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 346-354.

Ariff, M., C. F. Fah and S. W. Ni. 2013. Earnings response coefficients of OECD banks: Tests extended to include bank risk factors. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 97-107.

Arisman, G. M. 1936. Federal and state income taxes as an element of cost. N.A.C.A. Bulletin (December 1): 385-398.

Arisman, G. M. 1948. Market research and testing. N.A.C.A. Bulletin (February 15): 745-750.

Aristotle and W. E. Ellis, Translator. 2010. Politics: A Treatise on Government: A Powerful Work by Aristotle. CreativeSpace.

Arjalies, D. and J. Mundy. 2013. The use of management control systems to manage CSR strategy: A levers of control perspective. Management Accounting Research (December): 284-300.

Arkes, H. R. and C. Blumer. 1985. The psychology of sunk cost. Organizational Behavior and Human Decision Processes 35(1): 124-140. (The paper describes how past investments of time and effort affect decision making).

Armed Services Board of Contract Appeals. 1979. Appeal of McDonnell-Douglas Corporation. ASBCA No. 19842.

Armed Services Board of Contract Appeals. 1979. Appeal of Lockheed Corporation. ASBCA No. 22451.

Armenakis, A. and L. Smith. 1978. A practical alternative to comparison group designs in OD evaluations: The abbreviated time series design. The Academy of Management Journal 21(3): 499-507. (JSTOR link).

Armitage, H. and A. A. Atkinson. 1990. The choice of productivity measures in organizations. Measures for Manufacturing Excellence. Edited by R. S. Kaplan. Harvard Business School Press. Chapter 4: 91-126.

Armitage, H., and R. Nicholson. 1993. Activity-based costing: A Survey of Canadian practice. Supplement to CMA Magazine.

Armitage, H. M. and J. E. Boritz. 1986. Integrating computers into the accounting curriculum. Issues In Accounting Education (Spring): 86-101.

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

Armitage, J. L. 1991. Academicians' and practitioners' views on the content and importance of the advanced financial accounting course. Journal of Accounting Education 9(2): 327-339.

Armony, M. and E. L. Plambeck. 2005. The impact of duplicate orders on demand estimation and capacity investment. Management Science (October): 1505-1518. (JSTOR link).

Armor, R. H. 1952. Accounting treatment of vacation wages. N.A.C.A. Bulletin (April): 932-939.

Armour, G. C. and E. S. Buffa. 1963. A heuristic algorithm and simulation approach to relative location of facilities. Management Science (January): 294-309. (JSTOR link).

Armour, H. O. and D. J. Teece. 1978. Organizational structure and economic performance: A test of the multidivisional hypothesis. Bell Journal of Economics (Spring): 106-122.

Arms, D. 2014. Build your personal brand in four weeks! Strategic Finance (December): 40-46.

Arms, D. 2014. How to land the job you want. Strategic Finance (September): 40-45.

Arms, D. 2015. Closing and opening doors successfully: Once you decide to leave your current job for another, make sure you follow some critical steps that will help you show your value to both employers. Strategic Finance (March): 48-53. (Resign gracefully: Inform your manager of your resignation. Follow up with a written letter of resignation. Tell your colleagues about your resignation. Be prepared to make a transition plan. Remain friendly and professional at all times. Accepting a counteroffer is rarely a good idea).

Arms, D. and T. Bercik. 2015. Filling jobs wisely: How companies use talent supply chain management to link human capital to business needs. Strategic Finance (June): 38-45.

Arms, D. and T. Bercik. 2015. Preparing for ASC 606: How to use change management to your advantage. Strategic Finance (November): 34-40. (Revenue recognition).

Arms, D. and T. Bercik. 2016. 10 hiring mistakes to avoid. Strategic Finance (January): 46-53.

Armstrong, C. and T. Blackburne. 2012. Discussion of andquot;Do voting rights matter? Evidence from the adoption of equity-based compensation plansandquot;. Contemporary Accounting Research 29(4): 1237-1248.

Armstrong, C., A. Davila and G. Foster. 2006. Venture-backed private equity valuation and financial statement information. Review of Accounting Studies 11(1): 119-154.

Armstrong, C. S. 2013. Discussion of "CEO compensation and corporate risk-taking: Evidence from a natural experiment". Journal of Accounting and Economics (December Supplement): 102-111.

Armstrong, C. S. and D. F. Larcker. 2009. Discussion of “The impact of the options backdating scandal on shareholders” and “Taxes and the backdating of stock option exercise dates”. Journal of Accounting and Economics (March): 50-58 .

Armstrong, C. S., A. Dávila, G. Foster and J. R. M. Hand. 2007. Biases in multi-year management financial forecasts: Evidence from private venture-backed U.S. companies. Review of Accounting Studies 12(2-3): 183-215.

Armstrong, C. S., C. D. Ittner and D. F. Larcker. 2012. Corporate governance, compensation consultants, and CEO pay levels. Review of Accounting Studies 17(2): 322-351.

Armstrong, C. S., J. L. Blouin and D. F. Larcker. 2012. The incentives for tax planning. Journal of Accounting and Economics (February-April): 391-411.

Armstrong, C. S., J. L. Blouin, A. D. Jagolinzer and D. F. Larcker. 2015. Corporate governance, incentives, and tax avoidance. Journal of Accounting and Economics (August): 1-17.

Armstrong, C. S., K. Balakrishnan and D. Cohen. 2012. Corporate governance and the information environment: Evidence from state antitakeover laws. Journal of Accounting and Economics (February-April): 185-204.

Armstrong, C. S., W. R. Guay and J. P. Weber. 2010. The role of information and financial reporting in corporate governance and debt contracting. Journal of Accounting and Economics (December): 179-234.

Armstrong, D. 1990. How Rockwell launched its EIS. Datamation (March 1): 69-72.

Armstrong, D. 1990. The people factor in EIS success. Datamation (April 1): 73-75, 78-79.

Armstrong, D. J. 1985. Sharpening inventory management. Harvard Business Review (December): 42-43, 46-48, 50-51, 54, 58.

Armstrong, F. III. 2008. How much diversification is enough? Crafting a portfolio that minimizes uncompensated risk. The CPA Journal (January): 48-53.

Armstrong, F. III. 2008. The fiduciary's default investment choice. The CPA Journal (November): 46-47.

Armstrong, F. III. 2008. The new 401(k) landscape: How plan sponsors can adapt. The CPA Journal (September): 6-9.

Armstrong, G. F. 1960. Performance information through responsibility reporting. N.A.A. Bulletin (March): 89-93.

Armstrong, G. J. 1934. Accounting for depreciation under revised Treasure Department regulations. N.A.C.A. Bulletin (August 15): 1365-1384. (Volume 15, issue 24).

Armstrong, G. J. 1942. Production control in a foundry. N.A.C.A. Bulletin (June 1): 1289-1311.

Armstrong, M. B. 1987. Moral development and accounting education. Journal of Accounting Education 5(1): 27-43.

Armstrong, M. B. 1993. Ethics and professionalism in accounting education: A sample course. Journal of Accounting Education 11(1): 77-92.

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

Armstrong, M. B., J. E. Ketz and D. Owsen. 2003. Ethics education in accounting: Moving toward ethical motivation and ethical behavior. Journal of Accounting Education 21(1): 1-16.

Armstrong, P. 1985. Changing management control strategies: the role of competition between accountancy and other organisational professions. Accounting, Organizations and Society 10(2): 129-148.

Armstrong, P. 1987. The rise of accounting controls in British capitalist enterprises. Accounting, Organizations and Society 12(5): 415-436.

Armstrong, P. 1990. The Bromwich and Bhimani report - A Layperson's reaction. Management Accounting Research (June): 146-150.

Armstrong, P. 1991. Contradiction and social dynamics in the capitalist agency relationship. Accounting, Organizations and Society 16(1): 1-25.

Armstrong, P. 2002. The costs of activity-based management. Accounting, Organizations and Society 27(1-2): 99-120.

Armstrong, P. and C. Jones. 1992. The decline of operational expertise in the knowledge-base of management accounting: An examination of some post-war trends in the qualifying requirements of the Chartered Institute of Management Accountants. Management Accounting Research (March): 53-75.

Armstrong, P., P. Marginson, P. Edwards and J. Purcell. 1996. Budgetary control and the labour force: Findings from a survey of large British companies. Management Accounting Research (March): 1-23.

Armstrong, R. D. 1920. Regulation of bond discount. Journal of Accountancy (July): 18-35.

Armstrong, W. G. Jr. 1999. On the cusp. Strategic Finance (August): 26-33. (Discussion of IMA's new President, Bud Kulesza).

Armstrong, W. Y. 1946. Fully amortized emergency facilities. N.A.C.A. Bulletin (February 1): 495-506.

Armstrong, W. Y. 1946. Why only emergency facilities? The Accounting Review (October): 390-396. (JSTOR link).

Armstrong, W. Y. 1951. Property records for insurance purposes. N.A.C.A. Bulletin (February): 664-674.

Armstrong, W. Y. 1959. What can you do about depreciation now? N.A.A. Bulletin (August): 5-12. (Tax related).

Arnaboldi, M. and I. Lapsley. 2004. Modern costing innovations and legitimation: A health care study. Abacus 40(1): 1-20.

Arnaboldi, M. and I. Lapsley. 2008. Making management auditable: The implementation of best value in local government. Abacus 44(1): 22-47.

Arnaboldi, M. and T. Palermo. 2011. Translating ambiguous reforms: Doing better next time? Management Accounting Research (March): 6-15. (andquot;This paper investigates the translation of a key management accounting concern - performance based appraisal and reward systems - in three central government organisations.andquot;).

Arnaiz, O. G. and V. Salas-Fumás. 2008. Performance standards and optimal incentives. Journal of Accounting and Economics (March): 139-152.

Arndt, M. and B. Bigelow. 2000. Presenting structural innovation in an institutional environment: Hospitals' use of impression management. Administrative Science Quarterly 45(3): 494-522. (JSTOR link).

Arndt, M. and B. Bigelow. 2005. Professionalizing and masculinizing a female occupation: The reconceptualization of hospital administration in the early 1900s. Administrative Science Quarterly 50(2): 233-261. (JSTOR link).

Arndt, T. L. and R. W. Jones. 1982. Closing the GAAP in church accounting. Management Accounting (August): 26-31.

Arnesen, S. 2013. Is a cloud ERP solution right for you? Strategic Finance (February): 44-50.

Arnesen, S. and J. Thompson. 2003. ERP merger mania. Strategic Finance (October): 30-36.

Arnesen, S. and J. Thompson. 2005. How to budget for enterprise software. Strategic Finance (January): 43-47.

Arnesen, S. and S. Elder. 1997. What you need to know about accounting and finance software. Management Accounting (August Supplement): 26-28, 30-31.

Arnett, H. E. 1963. Recognition as a function of measurement in the realization concept. The Accounting Review (October): 733-741. (JSTOR link).

Arnett, H. E. 1965. Application of the capital gains and losses concept in practice. The Accounting Review (January): 54-64. (JSTOR link).

Arnett, H. E. 1967. The concept of fairness. The Accounting Review (April): 291-297. (JSTOR link).

Arnett, H. E. 1969. Taxable income vs. financial income: How much uniformity can we stand? The Accounting Review (July): 482-494. (JSTOR link).

Arnett, H. E. 1978. APB opinion no. 29: Accounting for nonmonetary transactions - Some new perspectives. Management Accounting (October): 41-48.

Arnett, H. E. 1979. Proposed Funds Statements for Managers and Investors. National Association of Accountants.

Arnett, H. E. 1984. Increasing productivity in the United States. Management Accounting (November): 63-64.

Arnett, H. E. and D. E. Keller. 1980. NAA's first European conference. Management Accounting (July): 53-55.

Arnfield, J. M. 1953. Living with defense contracts. N.A.C.A. Bulletin (January): 653-660.

Arnheim, R. 1969. Visual Thinking. Berkeley, California: University of California Press.

Arnoff, E. L. 1970. Operations research and decision-oriented management information systems. Management Accounting (June): 11-16.

Arnoff, E. L. 1971. Successful models I have known. Decision Sciences 2(2): 141-148.

Arnoff, G. 2016. Cost of idle capacity as a product cost in a mathematical model. Cost Management (March/April): 10-15.

Arnold, A. C. 1959. Making forms control work for the company. N.A.A. Bulletin (July): 44-48.

Arnold, D. F. and R. J. Huefner. 1977. Measuring and evaluating replacement costs: An application. Journal of Accounting Research (Autumn): 245-252. (JSTOR link).

Arnold, D. F. and T. E. Humann. 1973. Earnings per share: An empirical test of the market parity and the investment value methods. The Accounting Review (January): 23-33. (JSTOR link).

Arnold, D. F. and T. J. Geiselhart. 1984. Practitioners' views on five-year educational requirements for CPAs. The Accounting Review (April): 314-324. (JSTOR link).

Arnold, E. 1986. Budgeting: The modeling approach. Management Accounting U.K. (December): 29-31.

Arnold, E. 1987. Delegating budgetary responsibility. Public Finance and Accountancy (January 23): 10-11.

Arnold, H. C. 1954. Seven-segment applications of plant burden. N.A.C.A. Bulletin (July): 1416-1439.

Arnold, H. J. 1981. A test of the validity of the multiplicative hypothesis of expectancy-valence theories of work motivation. The Academy of Management Journal 24(1): 128-141. (JSTOR link).

Arnold, H. J. 1985. Task performance, perceived competence, and attributed causes of performance as determinants of intrinsic motivation. The Academy of Management Journal 28(4): 876-888. (JSTOR link).

Arnold, H. J. and D. C. Feldman. 1981. Social desirability response bias in self-report choice situations. The Academy of Management Journal 24(2): 377-385. (JSTOR link).

Arnold, H. J., D. C. Feldman and M. Purbhoo. 1985. The role of social-desirability response bias in turnover research. The Academy of Management Journal 28(4): 955-966. (JSTOR link).

Arnold, H. L. 1902. Cost finding methods for moderate sized shops. Engineering Magazine (December): 385-395.

Arnold, H. C. 1951. Simplifying the detail side of expense control. N.A.C.A. Bulletin (December): 463-468.

Arnold, J. H. 1986. Assessing capital risk: You can't be too conservative. Harvard Business Review (September-October): 113-121.

Arnold, J. L. 1992. Message from the managing editor. Accounting Horizons (March): 1-3. (Discussion of the four functions of the professoriate: 1) The scholarship of discovery, 2) the scholarship of integration, 3) the scholarship of application, and 4) the scholarship of teaching, and how recognition of the multiple levels of scholarship is to be applied in the editorial policy of Accounting Horizons. Based on Boyer, E. L. 1990. Scholarship Reconsidered: Priorities of the Professoriate. Carnegie Foundation for the Advancement of Teaching).

Arnold, J. L. 1992. Message from the managing editor. Accounting Horizons (December): 1-4.

Arnold, J. L. 1993. Preface to: andquot;Personal integrity and accountabilityandquot;. Accounting Horizons (March): 58.

Arnold, J. L., W. W. Holder and J. R. Williams. 1983. FASB should establish an accounting laboratory. Management Accounting (March): 52-54.

Arnold, M. C. and M. Artz. 2015. Target difficulty, target flexibility, and firm performance: Evidence from business units' targets. Accounting, Organizations and Society (40): 61-77.

Arnold, M. C. and R. M. Gillenkirch. 2015. Using negotiated budgets for planning and performance evaluation: An experimental study. Accounting, Organizations and Society (43): 1-16.

Arnold, P. and T. Hammond. 1994. The role of accounting in ideological conflict: Lessons from the South African divestment movement. Accounting, Organizations and Society 19(2): 111-126.

Arnold, P. J. 1991. Accounting and the state: Consequences of merger and acquisition accounting in the U. S. hospital industry. Accounting, Organizations and Society 16(2): 121-140.

Arnold, P. J. 1998. The limits of postmodernism in accounting history: The Decatur experience. Accounting, Organizations and Society 23(7): 665-684.

Arnold, P. J. 2005. Disciplining domestic regulation: the World Trade Organization and the market for professional services. Accounting, Organizations, and Society 30(4): 299-330.

Arnold, P. J. 2009. Global financial crisis: The challenge to accounting research. Accounting, Organizations and Society 34(6-7): 803-809.

Arnold, P. J. 2012. The political economy of financial harmonization: The East Asian financial crisis and the rise of international accounting standards. Accounting, Organizations and Society 37(6): 361-381.

Arnold, P. J. and P. Sikka. 2001. Globalization and the state-professional relationship: The case the Bank of Credit and Commerce International. Accounting, Organizations and Society 26(6): 475-499.

Arnold, P. J. and L. S. Oakes. 1998. Accounting as discursive construction: The relationship between statement of financial accounting standards no. 106 and the dismantling of retiree health benefits. Accounting, Organizations and Society 23(2): 129-153.

Arnold, R. 1993. Controlling unemployment insurance costs. Management Accounting (December): 21-23.

Arnold, S. 2000. Risk managers. Strategic Finance (June): 60-64.

Arnold, S. 2009. IFRS risk planning and controls execution. Journal of Accountancy (September): 34-37.

Arnold, V. 1995. Discussion of an experimental evaluation of measurements of information systems effectiveness. Journal of Information Systems (Fall): 85-91.

Arnold, V. 1998. Discussion of factors that influence reliance on decision aids: A model and an experiment. Journal of Information Systems (Fall): 95-97.

Arnold, V. 2006. Behavioral research opportunities: Understanding the impact of enterprise systems. International Journal of Accounting Information Systems 7(1): 7-17.

Arnold, V. 2006. Foreword. International Journal of Accounting Information Systems 7(3): 213-216.

Arnold, V. 2010. Advances in Accounting Behavioural Research (13). Emerald Group Publishing Limited.

Arnold, V. 2010. Discussion of 'Continuous monitoring and the status quo effect'. International Journal of Accounting Information Systems 11(3): 253-256.

Arnold, V. and S. G. Sutton. 1997. Behavioral Accounting Research: Foundations and Frontiers. American Accounting Association.

Arnold, V. and S. G. Sutton, editors. 2002. Researching Accounting as an Information Systems Discipline. American Accounting Association.

Arnold, V., J. C. Bedard, J. R. Phillips and S. G. Sutton. 2011. Do section 404 disclosures affect investors' perceptions of information systems reliability and stock price predictions? International Journal of Accounting Information Systems 12(4): 243-258.

Arnold, V., J. C. Bedard, J. R. Phillips and S. G. Sutton. 2012. The impact of tagging qualitative financial information on investor decision making: Implications for XBRL. International Journal of Accounting Information Systems 13(1): 2-20.

Arnold, V., J. C. Lampe and S. G. Sutton. 1997. Instructional case using the NAARS database: Resolving revenue recognition issues at Carefree Environments. Issues In Accounting Education (Spring): 99-111.

Arnold, V., N. Clark, P. A. Collier, S. A. Leech and S. G. Sutton. 2005. An investigation of knowledge-based systems' use to promote judgment consistency in multicultural firm environments. Journal of Emerging Technologies in Accounting (2): 33-59.

Arnold, V., P. McKenzie and S. G. Sutton. 1994. Instructional case: Arkansas Solar Heating Corporation. Issues In Accounting Education (Fall): 353-365.

Arnold, V., P. McKenzie and S. G. Sutton. 1995. Instructional case: Rock Star Promotions, Inc. Journal of Accounting Education 13(2): 241-257.

Arnold, V., S. G. Sutton, S. C. Hayne and C. A. P. Smith. 2000. Group decision making: The impact of opportunity-cost time pressure and group support systems. Behavioral Research In Accounting (12): 69-96.

Arnold, V., T. Benford, J. Canada and S. G. Sutton. 2011. The role of strategic enterprise risk management and organizational flexibility in easing new regulatory compliance. International Journal of Accounting Information Systems 12(3): 171-188.

Arnold, V., T. Benford, J. Canada and S. G. Sutton. 2015. Leveraging integrated information systems to enhance strategic flexibility and performance: The enabling role of enterprise risk management. International Journal of Accounting Information Systems (19): 1-16.

Arnold, V., T. S. Benford, C. Hampton and S. G. Sutton. 2012. Enterprise risk management as a strategic governance mechanism in B2B-enabled transnational supply chains. Journal of Information Systems (Spring): 51-76.

Arnold, V., T. S. Benford, C. Hampton and S. G. Sutton. 2014. Enterprise risk management: Re-conceptualizing the role of risk and trust on information sharing in transnational alliances. Journal of Information Systems (Fall): 257-285.

Arnold, V., T. S. Benford, J. Canada, J. R. Kuhn Jr. and S. G. Sutton. 2007. The unintended consequences of Sarbanes-Oxley on technology innovation and supply chain integration. Journal of Emerging Technologies in Accounting (4): 103-121.

Arnold, W. J. 1961. Japanese management rates itself - An experiment in appraising andquot;business efficienciesandquot;. The Journal of the Academy of Management 4(2): 144-148. (JSTOR link).

Arnstein, W. E. 1948. What budgeting and financial forecasting will do for a new company. N.A.C.A. Bulletin (December 1): 381-394.

Arnsein, W. E. 1952. Cost accounting in sound business decisions. N.A.C.A. Bulletin (June): 1163-1171.

Arnstein, W. E. 1963. The profitability approach to credit policy. N.A.A. Bulletin (October): 47-51.

Arnstein, W. E. 1970. Price changes and profitability. Management Accounting (May): 17-18.

Arnstein, W. E. and F. Gilabert. 1980. Direct Costing. AMACOM.

Aron, R. and J. V. Singh. 2005. Getting offshoring right. Harvard Business Review (December): 135-143.

Aronica, R. and M. Ramdoo. 2006. The World Is Flat?: A Critical Analysis of New York Times Bestseller by Thomas Friedman. Meghan Kiffer Press. (See my Note about Friedman's book and an e-mail message about this book).

Aronoff, C. 1975. The rise of the behavioral perspective in selected general management textbooks: An empirical investigation through content analysis. The Academy of Management Journal 18(4): 753-768. (JSTOR link).

Aronofsky, J. S. and A. C. Williams. 1962. The use of linear programming and mathematical models in underground oil production. Management Science (July): 394-407. (JSTOR link).

Aronsson, T. Editor. 2011. Handbook on Environmental Accounting. Edward Elgar Pub.

Arora, A. and A. Fosfuri. 2005. Pricing diagnostic information. Management Science (July): 1092-1100. (JSTOR link).

Arora, A. and A. Nandkumar. 2011. Cash-out or flameout! Opportunity cost and entrepreneurial strategy: Theory, and evidence from the information security industry. Management Science (October): 1844-1860.

Arora, A. and M. Ceccagnoli. 2006. Patent protection, complementary assets, and firms' incentives for technology licensing. Management Science (February): 293-308. (JSTOR link).

Arora, A., J. P. Caulkins and R. Telang. 2006. Research note: Sell first, fix later: Impact of patching on software quality. Management Science (March): 465-471. (JSTOR link).

Arora, N. 2013. Discussion of "Financial statement comparability and credit risk." Review of Accounting Studies 18(3): 824-832.

Arora, N., S. Richardson and I. Tuna. 2014. Asset reliability and security prices: Evidence from credit markets. Review of Accounting Studies 19(1): 363-395.

Arping, S. and Z. Sautner. 2013. Did SOX Section 404 make firms less opaque? Evidence from cross-listed firms. Contemporary Accounting Research 30(3): 1133-1165.

Arrington, C. E. and J. R. Francis. 1989. Letting the chat out of the bag: Deconstruction, privilege and accounting research. Accounting, Organizations and Society 14(1-2): 1-28.

Arrington, C. E. and J. R. Francis. 1993. Accounting as a human practice: The appeal of other voices. Accounting, Organizations and Society 18(2-3): 105-106.

Arrington, C. E. and J. R. Francis. 1993. Giving economic accounts: Accounting as cultural practice. Accounting, Organizations and Society 18(2-3): 107-124.

Arrington, C. E. and W. Schweiker. 1992. The rhetoric and rationality of accounting research. Accounting, Organizations and Society 17(6): 511-533.

Arrington, C. E., C. D. Bailey and W. S. Hopwood. 1985. An attribution analysis of responsibility assessment for audit performance. Journal of Accounting Research (Spring): 1-20. (JSTOR link).

Arrington, C. E., W. Hillison and R. E. Jensen. 1984. An application of analytical hierarchy process to model expert judgments on analytical review procedures. Journal of Accounting Research (Spring): 298-312. (JSTOR link).

Arrington, E. 1988. Review essay: Reflections of a renaissance scholar: Carl Devine's Essays in Accounting Theory, Volumes I-V. The Accounting Historians Journal 15(1): 135-140. (JSTOR link).

Arrol, J. 1962. Budgeting for direct material inventories. N.A.A. Bulletin (February): 59-66.

Arrow, K. J. 1963. Social Choice and Individual Values. 2nd edition. Yale University Press.

Arrow, K. J. 1964. Control in large organizations. Management Science (April): 397-408. (JSTOR link).

Arrow, K. J., T. Harris and J. Marschak. 1951. Optimal inventory policy. Econometrica. (XIX): 250-272.

Arrunada, B. and X. H. Vazquez. 2006. When your contract manufacturer becomes your competitor. Harvard Business Review (September): 135-144.

Arszulowicz, M. and W. W. Gasparski (Editors). 2010. Whistleblowing: In Defense of Proper Action (Praxiology). Transaction Publishers.

Arthaud-Day, M. L., S. T. Certo, C. M. Dalton and D. R. Dalton. 2006. A changing of the guard: Executive and director turnover following corporate financial restatements. The Academy of Management Journal 49(6): 1119-1136. (JSTOR link).

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

Arthur Anderson andamp; Co. 1988. A Vision of Grandeur. Arthur Anderson andamp; Co.

Arthur, D. 1923. Invested capital accounting. Journal of Accountancy (June): 473-474.

Arthur, J. B. 1994. Effects of human resource systems on manufacturing performance and turnover. The Academy of Management Journal 37(3): 670-687. (JSTOR link).

Arthur, J. B. and C. L. Huntley. 2005. Ramping up the organizational learning curve: Assessing the impact of deliberate learning on organizational performance under gainsharing. The Academy of Management Journal 48(6): 1159-1170. (JSTOR link).

Arthur, J. B. and L. Aiman-Smith. 2001. Gainsharing and organizational learning: An analysis of employee suggestions over time. The Academy of Management Journal 44(4): 737-754. (JSTOR link).

Arthur, J. F. S. 1936. Notes on the business and accounts of a cotton merchant. N.A.C.A. Bulletin (June 15): 1185-1209.

Arthur, M. M. 2003. Share price reactions to work-family initiatives: An institutional perspective. The Academy of Management Journal 46(4): 497-505. (JSTOR link).

Arthur, W. B. 1996. Increasing returns and the new world of business. Harvard Business Review (July-August): 100-109.

Arthur, W. E. 1954. Development costs in a company laboratory. N.A.C.A. Bulletin (May): 1124-1130.

Artis, H. P. 1985. Maturation of capacity planning. Datamation (December 15): 53-55, 57.

Artis, M., A. Weber and E. Hennessy, editors. 2000. Euro: A Challenge and Opportunity For Financial Markets. Routledge.

Artle, R. and S. Berglund. 1959. A note on manufacturers' choice of distribution channels. Management Science (July): 460-471. (JSTOR link).

Artto, K. A. 1994. Life cycle cost concepts and methodologies. Journal of Cost Management (Fall): 28-32. (Summary).

Artz, M., C. Homburg and T. Rajab. 2012. Performance-measurement system design and functional strategic decision influence: The role of performance-measure properties. Accounting, Organizations and Society 37(7): 445-460.

Arunachalam, V. 2004. Electronic data interchange: An evaluation of alternative organizational forms. Accounting, Organizations and Society 29(3-4): 227-241.

Arunachalam, V. and G. Beck. 2002. Functional fixation revisited: The effects of feedback and repeated measures design on information processing changes in response to an accounting change. Accounting, Organizations and Society 27(1-2): 1-25.

Arunachalam, V. and W. Dilla. 1992. Computer-mediated communication and structured interaction in transfer pricing negotiation. Journal of Information Systems (Fall): 149-170.

Arunachalam, V., B. K. W. Pei and P. J. Steinbart. 2002. Reply to Discussion of impression management with graphs: Effects on choices. Journal of Information Systems (Fall): 207-208.

Arunachalam, V., B. K. W. Pei and P. J. Steinbart. 2002. Impression management with graphs: Effects on choices. Journal of Information Systems (Fall): 183-202.

Arvey, R. D., G. A. Davis, S. L. McGowen and R. L. Dipboye. 1982. Potential sources of bias in job analytic processes. The Academy of Management Journal 25(3): 618-629. (JSTOR link).

Arwidi, O. and L. A. Samuelson. 1993. The development of budgetary control in Sweden - A research note. Management Accounting Research (June): 93-107.

Arya, A. and A. Reinstein. 2010. Recent developments in fair value accounting. The CPA Journal (August): 20-29.

Arya, A. and B. Mittendorf. 2004. Benefits of a slanted view: A discussion of ‘disclosure bias’. Journal of Accounting and Economics (December): 251-262.

Arya, A. and B. Mittendorf. 2005. Offering stock options to gauge managerial talent. Journal of Accounting and Economics (December): 189-210.

Arya, A. and B. Mittendorf. 2005. Using disclosure to influence herd behavior and alter competition. Journal of Accounting and Economics (December): 231-246.

Arya, A. and B. Mittendorf. 2006. Project assignments when budget padding taints resource allocation. Management Science (September): 1345-1358. (JSTOR link).

Arya, A. and B. Mittendorf. 2007. The interaction among disclosure, competition between firms, and analyst following. Journal of Accounting and Economics (July): 321-339.

Arya, A. and B. Mittendorf. 2011. The benefits of aggregate performance metrics in the presence of career concerns. Management Science (August): 1424-1437.

Arya, A. and B. Mittendorf. 2013. Discretionary disclosure in the presence of dual distribution channels. Journal of Accounting and Economics (April-May): 168-182.

Arya, A. and B. Mittendorf. 2015. Career concerns and accounting performance measures in non profit organizations. Accounting, Organizations and Society (40): 1-12.

Arya, A. and B. Mittendorf. 2016. On the synergy between disclosure and investment beauty contests. Journal of Accounting and Economics (April-May): 255-273.

Arya, A. and J. Chang. 2009. Embezzlement at Sanchou College. IMA Educational Case Journal 2(1): 1-6.

Arya, A. and J. Glover. 1996. Verification of historical cost reports. The Accounting Review (April): 255-269. (JSTOR link).

Arya, A. and J. Glover. 1996. The role of budgeting in eliminating tacit collusion. Review of Accounting Studies 1(3): 191-205.

Arya, A. and J. Glover. 2001. Option value to waiting created by a control problem. Journal of Accounting Research (December): 405-415. (JSTOR link).

Arya, A. and J. Glover. 2003. Abandonment options and information system design. Review of Accounting Studies 8(1): 29-45.

Arya, A. and J. Glover. 2008. Performance measurement manipulation: Cherry-picking what to correct. Review of Accounting Studies 13(1): 119-139.

Arya, A. and J. C. Glover. 2014. On the upside of aggregation. Journal of Management Accounting Research 26(2): 151-166.

Arya, A., B. Mittendorf and A. Sudbury. 2015. Forward contracting and incentives for disclosure. Review of Accounting Studies 20(3): 1093-1121.

Arya, A., J. Glover and S. Sunder. 1998. Earnings management and the revelation principle. Review of Accounting Studies 3(1-2): 7-34.

Arya, A, J. Glover, B. Mittendorf and L. Ye. 2005. On the use of customized versus standardized performance measures. Journal of Management Accounting Research (17): 7-21.

Arya, A., J. Glover, B. Mittendorf and L. Zhang. 2004. The disciplining role of accounting in the long-run. Review of Accounting Studies 9(4): 399-417.

Arya, A., J. C. Glover and S. Sunder. 2003. Are unmanaged earnings always better for shareholders? Accounting Horizons (Supplement): 111-116.

Arya, A., J. Fellingham and B. Mittendorf. 2005. Make-or-buy in the presence of uncertainty and private information. Journal of Accounting Education 23(3): 189-203.

Arya, A., J. Glover and K. Sivaramakrishnan. 1997. Commitment issues in budgeting. Journal of Accounting Research (Autumn): 273-278. (JSTOR link).

Arya, A., J. C. Fellingham and D. A. Schroeder. 2000. Estimating transactions given balance sheets and an income statement. Issues In Accounting Education (August): 393-411.

Arya, A., J. C. Fellingham and D. A. Schroeder. 2003. An academic curriculum proposal. Issues In Accounting Education (February): 29-35.

Arya, A., J. C. Fellingham and D. A. Schroeder. 2004. Aggregation and measurement errors in performance evaluation. Journal of Management Accounting Research (16): 93-105.

Arya, A., J. C. Fellingham and J. C. Glover. 1998. Capital budgeting: Some exceptions to the net present value rule. Issues In Accounting Education (August): 499-508.

Arya, A., J. C. Fellingham and R. A. Young. 1996. On the role of historical cost reporting. Issues In Accounting Education (Spring): 15-22.

Arya, A., J. C. Glover and K. Sivaramakrishnan. 1997. The interaction between decision and control problems and the value of information. The Accounting Review (October): 561-574. (JSTOR link).

Arya, A., J. Fellingham, and J. Glover. 1997. Teams, repeated tasks, and implicit incentives. Journal of Accounting and Economics (May): 7-30.

Arzac, E. R. 1986. Do your business units create shareholder value? Harvard Business Review (January-February): 121-126.

Arzac, E. R. 2004. Valuation for Mergers, Buyouts, and Restructuring (Wiley Finance). Wiley.

Asada, T. J. C. Bailes and K. Suzuki. 2000. Implementing ABM with Hoshin management. Management Accounting Quarterly (Winter): 6-11. Note: Hoshin management is a Japanese concept.

Asare, K. N., M. J. Abdolmohammadi, and J. E. Hunton. 2011. The influence of corporate governance ratings on buy-side analysts' earnings forecast certainty: Evidence from the United States and the United Kingdom. Behavioral Research In Accounting 23(2): 1-25.

Asare, S. K. 1992. The auditor's going-concern decision: Interaction of task variables and the sequential processing of evidence. The Accounting Review (April): 379-393. (JSTOR link).

Asare, S. K. and A. Wright. 1997. Hypothesis revision strategies in conducting analytical procedures. Accounting, Organizations and Society 22(8): 737-755.

Asare, S. K. and A. Wright. 2012. The effect of type of internal control report on users’ confidence in the accompanying financial statement audit report. Contemporary Accounting Research 29(1): 152-175.

Asare, S. K. and A. M. Wright. 2007. Identifying and evaluating audit issues: The case of VITALOGISTICS. Issues In Accounting Education (February): 79-88.

Asare, S. K. and A. M. Wright. 2008. The effect of a justification memo and hypothesis set quality on the review process. Behavioral Research In Accounting 20(1): 1-12.

Asare, S. K. and A. M. Wright. 2012. Investors', auditors', and lenders' understanding of the message conveyed by the standard audit report on the financial statements. Accounting Horizons (June): 193-217.

Asare, S. K. and A. M. Wright. 2012. The effect of change in the reporting threshold and type of control deficiency on equity analysts' evaluation of the reliability of future financial statements. Auditing: A Journal of Practice andamp; Theory 31(2): 1-17.

Asare, S. K. and L. S. McDaniel. 1996. The effects of familiarity with the preparer and task complexity on the effectiveness of the audit review process. The Accounting Review (April): 139-159. (JSTOR link).

Asare, S. K., A. Wright and M. F. Zimbelman. 2015. Challenges facing auditors in detecting financial statement fraud: Insights from fraud investigations. Journal of Forensic & Investigative Accounting 7(2): 63-112.

Asare, S. K., B. C. Fitzgerald, L. E. Graham, J. R. Joe, E. M. Negangard and C. J. Wolfe. 2013. Auditors' internal control over financial reporting decisions: Analysis, synthesis, and research directions. Auditing: A Journal of Practice & Theory 32(Supplement 1): 131-166.

Asare, S. K., C. M. Haynes and J. G. Jenkins. 2007. The effects of client and preparer risk factors on workpaper review effectiveness. Behavioral Research In Accounting (19): 1-17.

Asbra, M. and K. Miles. 2009. The valuation of earn-outs and acquired contingencies under SFAS 141(R). The CPA Journal (March): 38-42.

Asbury, A. H. 2012. Schedule UTP: The early returns are in. Journal of Accountancy (November): 54-59. (Form 1120, Schedule Uncertain Tax Position Statement).

ASCE. 2013. The 2001, 2005, 2009, and 2013 Report Cards for America's Infrastructure. (Summary).

Aschenbrucker, A., P. Horvath and U. Michel. 2014. Controlling in a volatile environment. Cost Management (November/December): 24-33.

Asdal, K. 2011. The office: The weakness of numbers and the production of non-authority. Accounting, Organizations and Society 36(1): 1-9.

Asefeso, A. 2014. Lean Accounting, Second Edition. CreateSpace Independent Publishing Platform.

Ash, E. 1985. Soviet style of teaching accounting. Journal of Accounting Education 3(1): 37-46.

Ashar, H. and J. Z. Shapiro. 1988. Measuring centrality: A note on Hackman's resource-allocation theory. Administrative Science Quarterly 33(2): 275-283. (JSTOR link).

Ashbaugh, H. and K. M. Johnstone. 2000. Developing student's technical knowledge and professional skills: A sequence of short cases in intermediate accounting. Issues In Accounting Education (February): 67-88.

Ashbaugh, H. and M. Pincus. 2001. Domestic accounting standards, international accounting standards, and the predictability of earnings. Journal of Accounting Research (December): 417-434. (JSTOR link).

Ashbaugh, H. and T. D. Warfield. 2003. Audits as a corporate governance mechanism: Evidence from the German market. Journal of International Accounting Research (2): 1-21.

Ashbaugh, H., K. M. Johnstone and T. D. Warfield. 1999. Corporate reporting on the internet. Accounting Horizons (September): 241-257.

Ashbaugh, H., K. M. Johnstone and T. D. Warfield. 2002. Outcome assessment of a writing-skill improvement initiative: Results and methodological implications. Issues In Accounting Education (May): 123-148.

Ashbaugh, H., R. LaFond and B. W. Mayhew. 2003. Do nonaudit services compromise auditor independence? Further evidence. The Accounting Review (July): 611-639. (JSTOR link).

Ashbaugh-Skaife, H., D. W. Collins and R. LaFond. 2006. The effects of corporate governance on firms’ credit ratings. Journal of Accounting and Economics (October): 203-243.

Ashbaugh-Skaife, H., D. W. Collins and W. R. Kinney Jr. 2007. The discovery and reporting of internal control deficiencies prior to SOX-mandated audits. Journal of Accounting and Economics (September): 166-192.

Ashburne, J. G. 1955. Accounting training for non-accounting majors. The Accounting Review (January): 134-139. (JSTOR link).

Ashburne, J. G. 1958. The five-year professional accounting program. The Accounting Review (January): 106-110. (JSTOR link).

Ashburne, J. G. 1962. A forward looking statement of financial position. The Accounting Review (July): 475-478. (JSTOR link).

Ashby, R. W. and G. D. Funk. 1980. Accounting for contract costs and value in the forest products industry. Management Accounting (August): 41-44.

Ashcraft, K. L. 1999. Managing maternity leave: A qualitative analysis of temporary executive succession. Administrative Science Quarterly 44(2): 240-280. (JSTOR link).

Ashcraft, K. L. 2001. Organized dissonance: Feminist bureaucracy as hybrid form. The Academy of Management Journal 44(6): 1301-1322. (JSTOR link).

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

Ashcroft, P. A. 2012. Extent of environmental disclosure of U.S. and Canadian firms by annual report location. Advances in Accounting: Incorporating Advances in International Accounting 28(2): 279-292.

Ashdown, C. S. 1922. Treatment of foreign exchange in branch-office accounting. Journal of Accountancy (October): 262-279.

Ashdown, C. S. 1926. Some problems connected with branch accounting. N.A.C.A Bulletin (June 1): 710-719.

Asheim, G. B. 2002. Green National Accounting for Welfare and Sustainability: A Taxonomy of Assumptions and Results. Center for Economic Studies and Ifo Institute for Economic Research Working Paper Series Nr. 827.

Asheim, G. B. 2000. Green national accounting: Why and how? Environment and Development Economics Special Issue: Advances in Green Accounting. (February and May): 25-48.

Ashenfarb, D. C. 2014. The basic concepts behind the latest OMB rules and regulations. The CPA Journal (May): 60-61, 64.

Ashenfarb, D. C. 2015. Seven suggestions for a successful single audit. The CPA Journal (June): 10-11.

Asher, L. I. 1952. The payroll method-manual, machine or mixed? N.A.C.A. Bulletin (March): 864-869.

Asher, L. I. 1968. Accounting for stock ownership. Management Accounting (September): 17-22.

Ashforth, B. E. and A. M. Saks. 1996. Socialization tactics: Longitudinal effects on newcomer adjustment. The Academy of Management Journal 39(1): 149-178. (JSTOR link).

Ashford, S. J. 1986. Feedback-seeking in individual adaptation: A resource perspective. The Academy of Management Journal 29(3): 465-487. (JSTOR link).

Ashford, S. J. and A. S. Tsui. 1991. Self-regulation for managerial effectiveness: The role of active feedback seeking. The Academy of Management Journal 34(2): 251-280. (JSTOR link).

Ashford, S. J. and J. Detert. 2015. Get the boss to buy in. Learn to sell your ideas up the chain of command. Harvard Business Review (January/February): 72-79.

Ashford, S. J., C. Lee and P. Bobko. 1989. Content, causes, and consequences of job insecurity: A theory-based measure and substantive test. The Academy of Management Journal 32(4): 803-829. (JSTOR link).

Ashford, S. J., N. P. Rothbard, S. K. Piderit and J. E. Dutton. 1998. Out on a limb: The role of context and impression management in selling gender-equity issues. Administrative Science Quarterly 43(1): 23-57. (JSTOR link).

Ashforth, B. E., G. E. Kreiner, M. A. Clark and M. Fugate. 2007. Normalizing dirty work: Managerial tactics for countering occupational taint. The Academy of Management Journal 50(1): 149-174. (JSTOR link).

Ashkanas, R., D. Ulrich, T. Jick and S. Kerr. 2002. The Boundaryless Organization: Breaking the Chains of Organization Structure, Revised and Updated. Jossey-Bass.

Ashkanasy, N., P. L. Bowen, F. H. Rohde and C. Y. A. Wu. 2007. The effects of user characteristics on query performance in the presence of information request ambiguity. Journal of Information Systems (Spring): 53-82.

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.

Ashkenas, R. 2007. Simplicity-minded management. Harvard Business Review (December): 101-109.

Ashkenas, R., S. Francis and R. Heinick. 2011. The merger dividend. Harvard Business Review (July/August): 126-133. (An acquisition can help you develop your top talent).

Ashley, C. A. 1942. The independent accountant. The Accounting Review (April): 191-193. (JSTOR link).

Ashley, C. A. 1944. Replacement and book value. The Accounting Review (July): 298-299. (JSTOR link).

Ashman, H. T. 1955. Distribution of overhead with electronic computers. N.A.C.A. Bulletin (February): 798-804.

Ashraf, J. and S. Uddin. 2015. Military, 'managers' and hegemonies of management accounting controls: A critical realist interpretation. Management Accounting Research (December): 13-26.

Ashraf, J., Z. Ahmad and I. Chaudhry. 2013. Livestock valuation in a dairy business. Issues In Accounting Education (November): 1-9.

Ashraf, N. 2013. Rx: Human nature. Harvard Business Review (April): 119-125. (Behavior and health).

Ashta, A. 2012. Social responsibility in the information age: Lessons from SAAS in the context of microfinance. Cost Management (September/October): 37-47.

Ashta, A. 2015. A social innovation in cost sharing for micro-entrepreneurs: The cooperative of activities and employment. Cost Management (May/June): 12-20.

Ashton, A. H. 1982. An empirical study of budget-related predictions of corporate executives. Journal of Accounting Research (Part I, Autumn): 440-449. (JSTOR link).

Ashton, A. H. 1982. The descriptive validity of normative decision theory in auditing contexts. Journal of Accounting Research (Part I, Autumn): 415-428. (JSTOR link).

Ashton, A. H. 1984. A field test of implications of laboratory studies of decision making. The Accounting Review (July): 361-375. (JSTOR link).

Ashton, A. H. 1985. Does consensus imply accuracy in accounting studies of decision making? The Accounting Review (April): 173-185. (JSTOR link).

Ashton, A. H. 1991. Experience and error frequency knowledge as potential determinants of audit expertise. The Accounting Review (April): 218-239. (JSTOR link). (Part of a forum on cognitive research in auditing).

Ashton, A. H. and R. H. Ashton. 1988. Sequential belief revision in auditing. The Accounting Review (October): 623-641. (JSTOR link).

Ashton, A. H., R. H. Ashton and L. A. Maines. 1998. Instructional case: General Medical Center - Evaluation of diagnostic imaging equipment. Issues In Accounting Education (November): 985-1003.

Ashton, D. 1995. Issues in Management Accounting (2nd Edition). Prentice-Hall.

Ashton, D. and P. Wang. 2013. Terminal valuations, growth rates and the implied cost of capital. Review of Accounting Studies 18(1): 261-290.

Ashton, D., R. Scapens and T. Hopper. 1995. Issues in Management Accounting. Prentice Hall.

Ashton, J. E., F. X. Cook Jr. and P. Schmitz. 2003. Uncovering hidden value in a midsize manufacturing company. Harvard Business Review (June): 111-119.

Ashton, R. and A. Ashton. eds. 1995. Judgment and Decision-Making Research in Accounting and Auditing. Cambridge, MA: Cambridge University Press.

Ashton, R. H. 1974. An experimental study of internal control judgments. Journal of Accounting Research (Spring): 143-157. (JSTOR link).

Ashton, R. H. 1974. Behavioral implications of taxation: A comment. The Accounting Review (October): 831-833. (JSTOR link).

Ashton, R. H. 1974. The predictive-ability criterion and user prediction models. The Accounting Review (October): 719-732. (JSTOR link).

Ashton, R. H. 1975. User prediction models in accounting: An alternative use. The Accounting Review (October): 710-722. (JSTOR link).

Ashton, R. H. 1976. Cognitive changes induced by accounting changes: Experimental evidence on the functional fixation hypothesis. Journal of Accounting Research (Studies on Human Information Processing in Accounting): 1-17. (JSTOR link).

Ashton, R. H. 1976. The predictive-ability criterion and user prediction models: A reply. The Accounting Review (July): 680-682. (JSTOR link).

Ashton, R. H. 1976. Deviation-amplifying feedback and unintended consequences of management accounting systems. Accounting, Organizations and Society 1(4): 289-300.

Ashton, R. H. 1977. Objectivity of accounting measures: A multirule-multimeasurer approach. The Accounting Review (July): 567-575. (JSTOR link).

Ashton, R. H. 1979. Some implications of parameter sensitivity research for judgment modeling in accounting. The Accounting Review (January): 170-179. (JSTOR link).

Ashton, R. H. 1981. A descriptive study of information evaluation. Journal of Accounting Research (Spring): 42-61. (JSTOR link).

Ashton, R. H. 1982. Discussion of an assessment of laboratory experiments in accounting. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 102-107. (JSTOR link).

Ashton, R. H. 1982. Human Information Processing in Accounting. Studies in Accounting Research (17). American Accounting Association.

Ashton, R. H. 1984. Integrating research and teaching in auditing: Fifteen cases on judgment and decision making. The Accounting Review (January): 78-97. (JSTOR link).

Ashton, R. H. 1987. Discussion comments. In Accounting and Culture: Plenary Session Papers and Discussants' Comments from the 1986 Annual Meeting of the American Accounting Association, edited by B. E. Cushing. American Accounting Association: 64-68. (Ashton's discussion follows papers by Hopwood and March.) (Summary).

Ashton, R. H. 1990. Pressure and performance in accounting decision settings: Paradoxical effects of incentives, feedback, and justification. Journal of Accounting Research (Studies on Judgment in Accounting and Auditing): 148-180. (JSTOR link).

Ashton, R. H. 1998. Writing accounting research for publication and impact. Journal of Accounting Education 16(2): 247-260.

Ashton, R. H. 2007. Value-creation models for value-based management: Review, analysis, and research directions. Advances in Management Accounting (16): 1-62. (Models of value creation including the balanced scorecard, the Baldrige quality award criteria, the Deming management method, the service-profit chain, and the Skandia intellectual capital model are compared).

Ashton, R. H. 2010. Quality, timing, and luck: Looking back at Ashton (1974). Auditing: A Journal of Practice andamp; Theory 29(1): 3-13.

Ashton, R. H. and A. M. Cianci. 1998. Contributions of the andquot;Research opportunities in auditingandquot; program: An empirical assessment. Accounting Horizons (June): 120-138.

Ashton, R. H. and P. R. Brown. 1980. Descriptive modeling of auditors' internal control judgments: Replication and extension. Journal of Accounting Research (Spring): 269-277. (JSTOR link).

Ashton, R. H. and R. E. Hylas. 1980. The return of andquot;problemandquot; confirmation requests by the U. S. Postal Service. The Accounting Review (October): 649-657. (JSTOR link).

Ashton, R. H. and S. S. Kramer. 1980. Students as surrogates in behavioral accounting research: Some evidence. Journal of Accounting Research (Spring): 1-15. (JSTOR link).

Ashton, R. H., J. J. Willingham and R. K. Elliott. 1987. An empirical analysis of audit delay. Journal of Accounting Research (Autumn): 275-292. (JSTOR link).

Ashton, R. H., P. R. Graul and J. D. Newton. 1989. Audit delay and the timeliness of corporate reporting. Contemporary Accounting Research 5(2): 657-673.

Ashton, R. K. 1984. Garner v. Murray - A re-appraisal. Abacus 20(2): 170-175.

Ashton, R. K. 1986. Re-appraisal of Garner v. Murrya: A reply. Abacus 22(1): 51-53.

Ashton, R. K. 1986. The royal mail case: A legal analysis. Abacus 22(1): 3-19.

Ashton, R. K. 1987. Value to the owner: A review and critique. Abacus 23(1): 1-9.

Askarany, D. and A. W. Franklin-Smith. 2014. Cost benefit analyses of organic waste composting systems through the lens of time driven activity-based costing. Journal of Applied Management Accounting Research (Summer): 59-74.

Askari, H., P. Cain and R. Shaw. 1976. A government tax subsidy. The Accounting Review (April): 331-334. (JSTOR link).

Askins, B. E. 1970. Determining the effectiveness of programmed instruction - A training course example. The Accounting Review (January): 159-163. (JSTOR link).

Aspinall, M. G. and R. G. Hamermesh. 2007. Realizing the promise of personalized medicine. Harvard Business Review (October): 108-117.

Asquith, P., A. Beatty and J. Weber. 2005. Performance pricing in bank debt contracts. Journal of Accounting and Economics (December): 101-128.

Asquith, P. and P. Healy and K. Palepu. 1989. Earnings and stock splits. The Accounting Review (July): 387-403. (JSTOR link).

Assadourian, E. and T. Prugh. 2013. State of the World 2013. Is Sustainability Still Possible? Island Press.

Assael, H. 1969. Constructive role of interorganizational conflict. Administrative Science Quarterly 14(4): 573-582. (JSTOR link).

Association of Certified Fraud Examiners (ACFE). 2005. Detecting and Deterring Fraud Using Hotlines. ACFE.

Åstebro, T. and S. Elhedhhi. 2006. The effectiveness of simple decision heuristics: Forecasting commercial success for early-stage ventures. Management Science (March): 395-409. (JSTOR link).

Astebro, T., J. Chen and P. Thompson. 2011. Stars and misfits: Self-employment and labor market frictions. Management Science (November): 1999-2017.

Asthana, S. 2001. The impact of regulatory and audit environment on managers' discretionary accounting choices: The case of SFAS No. 106. Accounting and the Public Interest (1): 73-96.

Asthana, S. 2003. Impact of information technology on post-earnings announcement drift. Journal of Information Systems (Spring): 1-17.

Asthana, S., S. Balsam and S. Sankaraguruswamy. 2004. Differential response of small versus large investors to 10-K filings on EDGAR. The Accounting Review (July): 571-589. (JSTOR link).

Asthana, S. C. and R. Kalelkar. 2014. Effect of client reputation on audit fees at the office level: An examination of S&P index membership. Auditing: A Journal of Practice & Theory 33(1): 1-27.

Asthana, S. C., K. K. Raman and H. Xu. 2015. U. S.-listed foreign companies' choice of a U. S. -based versus home country-based big N principle auditor and the effect on audit fees and earnings quality. Accounting Horizons (September): 631-666.

Astley, W. G. 1985. Administrative science as socially constructed truth. Administrative Science Quarterly 30(4): 497-513. (JSTOR link).

Astley, W. G. 1985. The two ecologies: Population and community perspectives on organizational evolution. Administrative Science Quarterly 30(2): 224-241. (JSTOR link).

Astley, W. G. and A. H. Van de Ven. 1983. Central perspectives and debates in organization theory. Administrative Science Quarterly 28(2): 245-273. (JSTOR link).

Ata, B. and S. Shneorson. 2006. Dynamic control of an M/M/1 service system with adjustable arrival and service rates. Management Science (November): 1778-1791. (JSTOR link).

Atahan, P. and S. Sarkar. 2011. Accelerated learning of user profiles. Management Science (February): 215-239.

Ataullah, A., A. Higson and M. Tippett. 2006. Real (adaptation) options and the valuation of equity: Some empirical evidence. Abacus 42(2): 236-265.

Ataullah, A., A. Higson and M. Tippett. 2007. The distributional properties of the debt to equity ratio: Some implications for empirical research. Abacus 43(2): 111-135.

Atchison, W. B. Jr. 1945. Taking the physical inventory. N.A.C.A. Bulletin (December 1): 278-293.

Athanassiades, J. C. 1973. The distortion of upward communication in hierarchical organizations. The Academy of Management Journal 16(2): 207-226. (JSTOR link).

Athanassiades, J. C. 1974. The basic management course: Its objectives, content, and instruction. The Academy of Management Journal 17(4): 775-781. (JSTOR link).

Atiase, R. K. 1985. Predisclosure information, firm capitalization, and security price behavior around earnings announcements. Journal of Accounting Research (Spring): 21-36. (JSTOR link).

Atiase, R. K. 1987. Market implications of predisclosure information: Size and exchange effects. Journal of Accounting Research (Spring): 168-176. (JSTOR link).

Atiase, R. K. and L. S. Bamber. 1994. Trading volume reactions to annual accounting earnings announcements: The incremental role of predisclosure information asymmetry. Journal of Accounting and Economics (May): 309-329.

Atiase, R. K., E. M. Bamber, L. S. Bamber and J. McCartney. 1989. Linear versus nonlinear cost-volume-profit analysis: A pedagogical note. Issues In Accounting Education (Fall): 438-453.

Atiase, R. K., H. Li, S. Supattarakul and S. Tse. 2005. Market reaction to multiple contemporaneous earnings signals: Earnings announcements and future earnings guidance. Review of Accounting Studies 10(4): 497-525.

Atiase, R. K., L. S. Bamber and R. N. Freeman. 1988. Accounting disclosures based on company size: Regulations and capital markets evidence. Accounting Horizons (March): 18-26.

Atiase, R. K., L. S. Bamber and S. Tse. 1989. Timeliness of financial reporting, the firm size effect, and stock price reactions to annual earnings announcements. Contemporary Accounting Research 5(2): 526-552.

Atkeson, T. C. 1956. Tax equity and the new revenue act. The Accounting Review (April): 194-203. (JSTOR link).

Atkins, E. J. 1926. Cost summaries and procedures in ice cream and candy manufacture. N.A.C.A. Bulletin (April 1): 557-562.

Atkins, P. 1940. The relationship of costs and prices. N.A.C.A. Bulletin (March 15): 859-876.

Atkins, P. M. 1926. Accounting control of materials purchased. N.A.C.A. Bulletin (November 15): 187-199.

Atkins, P. M. 1928. University instruction in industrial cost accounting. The Accounting Review (December): 345-363. (JSTOR link).

Atkins, P. M. 1929. University instruction in industrial cost accounting. The Accounting Review (March): 23-32. (JSTOR link).

Atkins, R. 1917. Cost records and profits. Journal of Accountancy (September): 239-240.

Atkins, T. C. 2006. Case Studies in Performance Management: A Guide from the Experts (Wiley and SAS Business Series). Wiley.

Atkinson, A. 1987. Intrafirm Cost and Resource Allocations: Theory and Practice. Hamilton, Canada: Society of Management Accountants of Canada and Canadian Academic Accounting Association Research Monograph.

Atkinson, A. and M. L. Ionais. 2015. An approach to pricing in an uncertain environment. Cost Management (July/August): 12-18.

Atkinson, A. A. 1979. Information incentives in a standard-setting model of control. Journal of Accounting Research (Spring): 1-22. (JSTOR link).

Atkinson, A. A. 1987. Discussion of "On the allocation of fixed and variable costs from service departments". Contemporary Accounting Research 4(1): 186-193.

Atkinson, A. A. 1987. Choosing a future role for management accounting. CMA - The Accounting Magazine (July-August): 29.

Atkinson, A. A. and W. Shaffir. 1998. Standards for field research in management accounting. Journal of Management Accounting Research (10): 41-68. (Summary).

Atkinson, A. A., R. Balakrishnan, P. Booth, J. M. Cole, T. Groot, T. Malmi, H. Roberts, E. Uliana and A. Wu. 1997. New directions in management accounting research. Journal of Management Accounting Research (9): 79-108. (Summary).

Atkinson, A. A., R. D. Banker, R. S. Kaplan and S. M. Young. 2001. Management Accounting 3rd edition. Prentice Hall. (Summary).

Atkinson, A. A., R. D. Banker, R. S. Kaplan and S. M. Young. 2004. Management Accounting, Fourth Edition. Prentice Hall.

Atkinson, G. F. 1950. Profit control by territories and products in the food processing industry. N.A.C.A. Bulletin (March): 807-818.

Atkinson, H., J. Hamburg and C. Ittner. 1994. Linking Quality to Profits. Montvale, NJ: Institute of Management Accountants and Milwaukee, WI: ASQC Quality Press.

Atkinson, L. and J. Galaskiewicz. 1988. Stock ownership and company contributions to charity. Administrative Science Quarterly 33(1): 82-100. (JSTOR link).

Atkinson, S. K. 1935. Accounting treatment of the bond sinking fund and reserve. The Accounting Review (March): 102-105. (JSTOR link).

Atkinson, S. K. 1950. Replacing long-life assets for cost reduction. N.A.C.A. Bulletin (September): 12-26.

Atkinson, S. K. 1953. For better public reporting of production costs. N.A.C.A. Bulletin (August): 1575-1587.

Atkinson, S. K. 1956. Short and long-range cost analyses. N.A.C.A. Bulletin (November): 343-352.

Atkisson, C. T. 1946. Significant contributions of modern internal auditing to management. The Accounting Review (April): 121-128. (JSTOR link).

Atlas, J. 2013. Take a cost-benefit approach to ethics. Strategic Finance (May): 50-53.

Atlas, M. 1938. Average income and its use in taxation. The Accounting Review (June): 124-131. (JSTOR link).

Atlas, M. 1938. Capital-gains taxation. The Accounting Review (December): 346-354. (JSTOR link).

Atrill, P. and E. J. McLaney. 2002. Management Accounting for Non-Specialists. Prentice Hall.

Atrill, P. and L. Lindley, editors. 1997. Issues in Accounting and Finance. Ashgate Publishing Company.

Attmore, R. H., C. B. Green, W. W. Holder, E. J. Mazur, et. al. 2005. Statement No. 46 of the Governmental Accounting Standards Board - Net Assets Restricted by Enabling Legislation: (An amendment of GASB Statement No. 34). Journal of Accountancy (March): 106-107.

Attuel-Mendes, L. 2014. Crowdfunding platforms for microfinance: A new way to eradicate poverty through the creations of a global hub? Cost Management (March/April): 38-47.

Attuel-Mendes, L. and A. Ashta. 2013. The truth, but not always the whole truth, in lending laws. Cost Management (March/April): 6-18.

Atuahene-Gima, K. 2003. The effects of centrifugal and centripetal forces on product development speed and quality: How does problem solving matter? The Academy of Management Journal 46(3): 359-373. (JSTOR link).

Atuahene-Gima, K. and H. Li. 2004. Strategic decision comprehensiveness and new product development outcomes in new technology ventures. The Academy of Management Journal 47(4): 583-597. (JSTOR link).

Atwater, A. M. 1950. Control of foundry scrap. N.A.C.A. Bulletin (December): 417-422.

Atwater, B. and M. L. Gagne. 1997. The theory of constraints versus contribution margin analysis for product mix decisions. Journal of Cost Management (January/February): 6-15. (Summary).

Atwood, B., C. A. Raiborn and J. B. Butler. 2012. The illusion of internal controls. Strategic Finance (October): 30-37.

Atwood, C. G. 2009. Knowledge Management Basics. (ASTD Training Basics Series). ASTD Press.

Atwood, J. W. 1967. Fuel accounting - Paper tape method. Management Accounting (May): 49-52.

Atwood, J. W. 1969. Motor freight management reporting. Management Accounting (January): 53-54.

Atwood, P. W. 1934. The manufacturer looks at his cost of distribution. The Accounting Review (March): 23-28. (JSTOR link).

Atwood, T. J., M. S. Drake and L. A. Myers. 2010. Book-tax conformity, earnings persistence and the association between earnings and future cash flows. Journal of Accounting and Economics (May): 111-125 .

Au, W. J. 2008. The Making of Second Life: Notes from the New World. HarperBusiness.

Aubert, B. A., S. Rivard and M. Patry. 2003. A transaction cost model of IT outsourcing. Information and Management. 1-12.

Aubert, F. and G. Grudnitski. 2014. The role of reconciliation quality in limiting mispricing of non-GAAP earnings announcements by EURO STOXX firms. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 154-167.

Aucoin, S. A. 1988. 10 steps to winning approval of a new reporting system. Management Accounting (June): 50-52, 54.

Audi, R. 2010. Epistemology: A Contemporary Introduction to the Theory of Knowledge, 3rd edition. Routledge.

Audia, P. G. and H. R. Greve. 2006. Less likely to fail: Low performance, firm size, and factory expansion in the shipbuilding industry. Management Science (January): 83-94. (JSTOR link).

Audia, P. G., E. A. Locke and K. G. Smith. 2000. The paradox of success: An archival and a laboratory study of strategic persistence following radical environmental change. The Academy of Management Journal 43(5): 837-853. (JSTOR link).

Audia, P. G., J. H. Freeman and P. D. Reynolds. 2006. Organizational foundings in community context: Instruments manufacturers and their interrelationship with other organizations. Administrative Science Quarterly 51(3): 381-419. (JSTOR link).

Auditing: A Journal of Practice & Theory. 2015. Introduction: A forum on CSR and assurance services. Auditing: A Journal of Practice & Theory 34(1): vii.

Audousset-Coulier, S., A. Jeny and L. Jiang. 2016. The validity of auditor industry specialization measures. Auditing: A Journal of Practice & Theory 35(1): 139-161.

Auger, B. Y. 1981. Presenting ... the budget! Management Accounting (May): 22-25.

Auger, P., T. M. Devinney, G. R. Dowling, C. Eckert and N. Lin. 2013. How much does a company's reputation matter in recruiting? MIT Sloan Management Review (Spring): 79-88.

August, T. and T. I. Tunca. 2006. Network software security and user incentives. Management Science (November): 1703-1720. (JSTOR link).

August, T. and T. I. Tunca. 2011. Who should be responsible for software security? A comparative analysis of liability policies in network environments. Management Science (May): 934-959.

Aulakh, P. S., M. Kotabe and H. Teegen. 2000. Export strategies and performance of firms from emerging economies: Evidence from Brazil, Chile, and Mexico. The Academy of Management Journal 43(3): 342-361. (JSTOR link).

Ault, D. E. and M. R. Carver. 1987. The effect of pedagogical format on the performance of MBA students in graduate-level accounting courses. Issues In Accounting Education (Fall): 161-172.

Aupperle, K. E., A. B. Carroll and J. D. Hatfield. 1985. An empirical examination of the relationship between corporate social responsibility and profitability. The Academy of Management Journal 28(2): 446-463. (JSTOR link).

Aurichio, K. 1991. Corporate travel today - The route to savings. Management Accounting (May): 36-38.

Aurichio, K. 1991. Western accounting principles head east. Management Accounting (August): 54-56.

Ausindustries. 1999. Key Performance Indicators Manual: A Practical Guide for the Best Practice Development, Implementation and Use of Kpis. Business andamp; Professional Publishing.

Austen, L. A., J. T. Reisch and L. P. Seese. 2007. Actions speak louder than words: A case study on Mexican corporate governance. Issues In Accounting Education (November): 661-673.

Auster, E. R. and T. Ruebottom. 2013. Navigating the politics and emotions of change. MIT Sloan Management Review (Summer): 31-36.

Austin, E. B. 1948. Association notes. The Accounting Review (April): 215-217. (JSTOR link).

Austin, E. B. 1948. Association notes. The Accounting Review (July): 322-324. (JSTOR link).

Austin, E. B. 1948. Association notes. The Accounting Review (October): 434-436. (JSTOR link).

Austin, E. B. 1949. Association notes. The Accounting Review (January): 104-106. (JSTOR link).

Austin, E. B. 1949. Association notes. The Accounting Review (April): 219-222. (JSTOR link).

Austin, E. B. 1949. Association notes. The Accounting Review (July): 328-329. (JSTOR link).

Austin, E. B. 1949. Association notes. The Accounting Review (October): 449-451. (JSTOR link).

Austin, E. B. 1950. Association notes. The Accounting Review (January): 113-115. (JSTOR link).

Austin, E. B. 1950. Association notes. The Accounting Review (April): 204-207. (JSTOR link).

Austin, E. B. 1950. Association notes. The Accounting Review (July): 340-341. (JSTOR link).

Austin, E. B. 1950. Association notes. The Accounting Review (October): 460-463. (JSTOR link).

Austin, E. B. 1951. Association notes. The Accounting Review (January): 121-122. (JSTOR link).

Austin, E. B. 1951. Association notes. The Accounting Review (April): 272-275. (JSTOR link).

Austin, E. B. 1951. Association notes. The Accounting Review (July): 430-432. (JSTOR link).

Austin, E. B. 1951. Association notes. The Accounting Review (October): 592-595. (JSTOR link).

Austin, E. B. 1952. Association notes. The Accounting Review (January): 146-147. (JSTOR link).

Austin, E. B. 1952. Association notes. The Accounting Review (April): 259-261. (JSTOR link).

Austin, E. B. 1952. Association notes. The Accounting Review (July): 396-398. (JSTOR link).

Austin, E. B. 1952. Association notes. The Accounting Review (October): 562. (JSTOR link).

Austin, E. B. 1953. Association notes. The Accounting Review (January): 141-145. (JSTOR link).

Austin, E. B. 1953. Association notes. The Accounting Review (April): 293-294. (JSTOR link).

Austin, E. B. 1953. Association notes. The Accounting Review (July): 456-457. (JSTOR link).

Austin, E. B. 1953. Association notes. The Accounting Review (October): 592-595. (JSTOR link).

Austin, E. B. 1954. Association notes. The Accounting Review (January): 153-156. (JSTOR link).

Austin, E. B. 1954. Association notes. The Accounting Review (April): 337-338. (JSTOR link).

Austin, E. B. 1954. Association notes. The Accounting Review (July): 522-524. (JSTOR link).

Austin, E. B. 1954. Association notes. The Accounting Review (October): 701. (JSTOR link).

Austin, E. B. 1955. Association notes. The Accounting Review (January): 155-158. (JSTOR link).

Austin, E. B. 1955. Association notes. The Accounting Review (April): 366-368. (JSTOR link).

Austin, E. B. 1955. Association notes. The Accounting Review (July): 554-555. (JSTOR link).

Austin, E. B. 1955. Association notes. The Accounting Review (October): 716-717. (JSTOR link).

Austin, E. B. 1956. Association notes. The Accounting Review (January): 147-148. (JSTOR link).

Austin, E. B. 1956. Association notes. The Accounting Review (April): 328-331. (JSTOR link).

Austin, E. B. 1956. Association notes. The Accounting Review (July): 530-531. (JSTOR link).

Austin, E. B. 1956. Association notes. The Accounting Review (October): 695-697. (JSTOR link).

Austin, E. B. 1957. Association notes. The Accounting Review (January): 153-155. (JSTOR link).

Austin, E. B. 1957. Association notes. The Accounting Review (April): 339-340. (JSTOR link).

Austin, E. B. 1957. Association notes. The Accounting Review (July): 509-511. (JSTOR link).

Austin, E. B. 1957. Association notes. The Accounting Review (October): 674-675. (JSTOR link).

Austin, E. B. 1958. Association notes. The Accounting Review (January): 152-155. (JSTOR link).

Austin, E. B. 1958. Association notes. The Accounting Review (April): 338-339. (JSTOR link).

Austin, E. B. 1958. Association notes. The Accounting Review (July): 524-526. (JSTOR link).

Austin, L. A. 1977. Zero-base Budgeting: Organizational Impact and Effects. New York: AMACOM.

Austin, L. A. and L. M. Cheek. 1979. Zero-Base Budgeting: A Decision Package Manual. AMACOM.

Austin, R. D. 2016. Unleashing creativity with digital technology. MIT Sloan Management Review (Fall): 157-160.

Austin, R. D. and C. A. R. Darby. 2003. The myth of secure computing. Harvard Business Review (June): 120-126.

Austin, R. D. and D. M. Upton. 2016. Leading in the age of super-transparency. MIT Sloan Management Review (Winter): 25-32.

Austin, R. D. and R. L. Nolan. 2007. Bridging the gap between stewards and creators. MIT Sloan Management Review (Winter): 29-36.

Austin, R. D. and T. Sonne. 2014. The Dandelion principle: Redesigning work for the innovation economy. MIT Sloan Management Review (Summer): 67-72.

Austin, S. G. 2012. Updated COSO framework will help: Audit committees comply with SOX. Journal of Accountancy (July): 27-28, 30.

Autio, E., H. J. Sapienza and J. G. Almeida. 2000. Effects of age at entry, knowledge intensity, and imitability on international growth. The Academy of Management Journal 43(5): 909-924. (JSTOR link).

Autrey, R. L., S. S. Dikolli and D. P. Newman. 2010. Performance measure aggregation, career incentives, and explicit incentives. Journal of Management Accounting Research (22): 115-131.

Auyeung, P. K. 2002. A comparative study of accounting adaptation: China and Japan during the nineteenth century. The Accounting Historians Journal 29(2): 1-30. (JSTOR link).

Auyeung, P. K. and P. Ivory. 2003. A Weberian two-layer socio-historical model applied to the study of accounting stagnation in late Qing China. Accounting, Business andamp; Financial History 13(1): 5-26.

Auzair, S. M. and K. Langfield-Smith. 2005. The effect of service process type, business strategy and life cycle stage on bureaucratic MCS in service organizations. Management Accounting Research (December): 399-421.

Avallone, F. and A. Quagli. 2015. Insight into the variables used to manage the goodwill impairment test under IAS 36. Advances in Accounting: Incorporating Advances in International Accounting 31(1): 107-114.

Avdeev, V. and E. C. Ekmekjian. 2012. The need for hybrid businesses: Examining low-profit limited liability companies and benefit corporations. The CPA Journal (August): 48-53.

Avellanet, A. Wayne. 2003. Is what-you-see really what-you-got? Strategic Finance (September): 24-28. (Audit methodology).

Avery, H. G. 1940. Accounting for appraisals. The Accounting Review (September): 394-399. (JSTOR link).

Avery, H. G. 1940. The problem of idle equipment. The Accounting Review (December): 469-473. (JSTOR link).

Avery, H. G. 1941. Capital and revenue expenditures. The Accounting Review (September): 274-281. (JSTOR link).

Avery, H. G. 1941. Cost accounting for open-cut mines. N.A.C.A. Bulletin (April 15): 877-893.

Avery, H. G. 1942. Accounting for intangible assets. The Accounting Review (October): 354-363. (JSTOR link).

Avery, H. G. 1947. Formulae for calculating standard cost variances. The Accounting Review (July): 307-308. (JSTOR link).

Avery, H. G. 1951. Accounting for joint costs. The Accounting Review (April): 232-238. (JSTOR link).

Avery, H. G. 1953. Accounting as a language. The Accounting Review (January): 83-87. (JSTOR link).

Avery, H. G. 1954. A study on net worth comparison. The Accounting Review (January): 114-120. (JSTOR link).

Avery, H. G. 1954. Some aspects of public utility accounting. The Accounting Review (October): 575-583. (JSTOR link).

Avery, H. G. 1955. An analysis of Missouri's utility earnings and rate base formula - A rejoinder. The Accounting Review (July): 485-492. (JSTOR link).

Avery, H. G. 1956. The relative importance of fixed assets. The Accounting Review (July): 435-438. (JSTOR link).

Avery, H. G. 1957. Unbilled revenues. The Accounting Review (July): 403-405. (JSTOR link).

Avery, H. G. 1958. Formal accounting laboratory or not? The Accounting Review (April): 309-313. (JSTOR link).

Avery, H. G. 1959. Cost distribution by regulation. The Accounting Review (April): 250-256. (JSTOR link).

Avery, H. G. 1959. Economic value vs. original cost - A discussion of bases for calculating earnings. N.A.A. Bulletin (February): 5-14.

Avery, H. G. 1961. Depreciation vs. inflation. The Accounting Review (January): 71-74. (JSTOR link).

Avery, H. G. 1961. Some comments on lease accounting. N.A.A. Bulletin (August): 90-91.

Avery, H. G. 1964. Accounting principles - A retrospective. N.A.A. Bulletin (October): 31-34.

Avery, H. G. and M. Pollack. 1946. Cost and output relationships. The Accounting Review (October): 419-424. (JSTOR link).

Avery, J. 2016. Case study: How do you compete with a Goliath? A Peruvian apparel company struggles to position itself against a global brand. Harvard Business Review (October): 117-121.

Avery, J., S. Fournier and J. Wittenbraker. 2014. Unlock the mysteries of your customer relationships. Harvard Business Review (July/August): 72-81.

Avery, J., T. Steenburgh, R. Martin and M. Volpe. 2012. Target the right market. Harvard Business Review (October): 119-123.

Avery, W. G. 1919. Acceptances in retail business. Journal of Accountancy (February): 120-124.

Avi-Itzhak, B. 1965. A sequence of service stations with arbitrary input and regular service times. Management Science (March): 565-571. (JSTOR link).

Avi-Itzhak, B. and M. Yadin. 1965. A sequence of two servers with no intermediate queue. Management Science (March): 553-564. (JSTOR link).

Avi-Itzhak, B., B. A. Benn and B. A. Powell. 1967. Car pool systems in railroad transportation: Mathematical models. Management Science (May): 694-711. (JSTOR link).

Avish, S. 1997. Tandamp;E expense: To outsource or not? Management Accounting (September): 44-48.

Aviv, Y. and A. Pazgal. 2005. A partially observed Markov decision process for dynamic pricing. Management Science (September): 1400-1416. (JSTOR link).

Avolio, B. J., D. A. Waldman and M. A. McDaniel. 1990. Age and work performance in nonmanagerial jobs: The effects of experience and occupational type. The Academy of Management Journal 33(2): 407-422. (JSTOR link). 1990. Errata: Age and work performance in nonmanagerial jobs: The effects of experience and occupational type. The Academy of Management Journal 33(3): 652. (JSTOR link).

Avolio, B. J., J. M. Howell and J. J. Sosik. 1999. A funny thing happened on the way to the bottom line: Humor as a moderator of leadership style effects. The Academy of Management Journal 42(2): 219-227. (JSTOR link).

Avramisis, A. N. and P. L'Ecuyer. 2006. Efficient Monte Carlo and quasi-Monte Carlo option pricing under the variance gamma model. Management Science (December): 1930-1944. (JSTOR link).

Avriel, M. and D. J. Wilde. 1966. Optimal search for a maximum with sequences of simultaneous function evaluations. Management Science (May): 722-731. (JSTOR link).

Avriel, M. and D. J. Wilde. 1968. Golden block search for the maximum of unimodal functions. Management Science (January): 307-319. (JSTOR link).

Avril, K. and P. S. Cox. 2009. From hope to opportunity. The CPA Journal (September): 48-51. (American Recovery andamp; Reinvestment Act of 2009).

Awad, E. M. and H. Ghaziri. 2010. Knowledge Management: Updated 2nd edition. International Technology Group, LTD.

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

Awasthi, V. and J. Pratt. 1990. The effects of monetary incentives on effort and decision performance: The role of cognitive characteristics. The Accounting Review (October): 797-811. (JSTOR link).

Awasthi, V. N. 1994. ABC's of activity-based accounting. Industrial Management (July-August): 8-1.

Awasthi, V. N. and C. W. Chow. 1998. Rosalind Enterprises: A mini-case for ensuring student mastery of cost behavior concepts in short-term decisions. Journal of Accounting Education 16(1): 139-145.

Awasthi, V. N. and E. Staehelin. 1995. Ethics and management accounting: Teaching note for a video case, “The order: A progressive disclosure vignette”. Journal of Accounting Education 13(1): 87-98.

Awasthi, V. N., C. W. Chow and A. Wu. 1997. Sensitizing accounting students to cultural diversity: Reporting on a teaching experiment. Issues In Accounting Education (Spring): 77-80.

Awasthi, V. N., C. W. Chow and A. Wu. 1998. Performance measure and resource expenditure choices in a teamwork environment: The effects of national culture. Management Accounting Research (June): 119-138.

Awasthi, V. N., C. W. Chow and P. D. Harrison. 1998. VIP company: A mini-case for reinforcing students understanding of sunk costs, ethics and the role of management controls. Journal of Accounting Education 16(3-4): 545-562.

Ax, C. and T. Bjornenak. 2005. Bundling and diffusion of management accounting innovations - The case of the balanced scorecard in Sweden. Management Accounting Research (March): 1-20.

Axelrod, B., H. Handfield-Jones and E. Michaels. 2002. A new game plan for C players. Harvard Business Review (January): 80-88. (Talent management).

Axelrod, R. 1976. Structure of Decision. Princeton, New Jersey: Princeton University Press.

Axelson, K. S. 1980. Facing the hard truths about inflation. Management Accounting (June): 11-14.

Axelsson, D., M. Fogelkvist and G. M. Cunningham. 2012. Product costing at Fine Foods: Is it a symptom or the problem? Strategic Finance (August): 47-52.

Axelsson, D., M. Fogelkvist and G. M. Cunningham. 2013. Product costing at Fine Foods: Is it a symptom or the problem? IMA Educational Case Journal 6(2): 1-7.

Axline, L. L. 1976. A strategy for personnel growth. Management Accounting (May): 38-40, 48.

Axsater, S. 2010. Inventory Control, 2nd edition. Springer.

Axson, D. A. J. 2010. Best Practices in Planning and Performance Management: Radically Rethinking Management for a Volatile World, 3rd edition. Wiley.

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

Ayal, I. 1975. Simple models for monitoring new product performance. Decision Sciences 6(2): 221-236.

Ayanso, A. and B. Mokaya. 2013. Efficiency evaluation in search advertising. Decision Sciences 44(5): 877-913.

Aydinliyim, T. and G. L. Vairaktarakis. 2013. A cooperative savings game approach to a time sensitive capacity allocation and scheduling problem. Decision Sciences 44(2): 357-376.

Aydinliyim, T. and M. S. Pangburn. 2012. Reducing packaging waste and cost via consumer price discounts. Decision Sciences 43(6): 1063-1089.

Aydinliyim, T. and N. N. Murthy. 2016. Managing engineering design for competitive sourcing in closed-loop supply chains. Decision Sciences 47(2): 257-297.

Ayers, B. and R. N. Freeman. 1997. Market assessment of industry and firm earnings information. Journal of Accounting and Economics (15 December): 205-218.

Ayers, B. C. 1998. Deferred tax accounting under SFAS No. 109: An empirical investigation of its incremental value-relevance relative to APB No. 11. The Accounting Review (April): 195-212. (JSTOR link).

Ayers, B. C. and R. N. Freeman. 2003. Evidence that analyst following and institutional ownership accelerate the pricing of future earnings. Review of Accounting Studies 8(1): 47-67.

Ayers, B. C., C. B. Cloyd and J. R. Robinson. 2002. The effect of shareholder-level dividend taxes on stock prices: Evidence from the Revenue Reconciliation Act of 1993. The Accounting Review (October): 933-947. (JSTOR link).

Ayers, B. C., C. E. Lefanowicz and J. R. Robinson. 2000. The financial statement effects of eliminating the pooling-of-interest method of acquisition accounting. Accounting Horizons (March): 1-19.

Ayers, B. C., C. E. Lefanowicz and J. R. Robinson. 2002. Do firms purchase the pooling method? Review of Accounting Studies 7(1): 5-32.

Ayers, B. C., C. E. Lefanowicz and J. R. Robinson. 2004. The effect of shareholder-level capital gains taxes on acquisition structure. The Accounting Review (October): 859-887. (JSTOR link).

Ayers, B. C., J. Jiang and P. E. Yeung. 2006. Discretionary accruals and earnings management: An analysis of pseudo earnings targets. The Accounting Review (May): 617-652. (JSTOR link).

Ayers, B. C., S. K. Laplante and S. T. McGuire. 2010. Credit ratings and taxes: The effect of book-tax differences on ratings changes. Contemporary Accounting Research 27(2): 359-402.

Ayers, J. B. 1988. Understanding your cost drivers - The key to disciplined planning. Journal of Cost Management (Fall): 6-15.

Ayers, S. and S. E. Kaplan. 1993. An examination of the effect of hypothesis framing on auditors' information choices in an analytical procedure task. Abacus 29(2): 113-130.

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.

Ayres, F. L. 1985. Models of coalition formation, reward allocation, and accounting cost allocations: A review and synthesis. Journal of Accounting Literature(Spring): 1-31.

Ayres, F. L. 1986. A comment on corporate preferences for foreign currency accounting standards. Journal of Accounting Research (Spring): 166-169. (JSTOR link).

Ayres, F. L. 1986. Characteristics of firms electing early adoption of SFAS 52. Journal of Accounting and Economics (June): 143-158.

Ayres, F. L. and D. Ghosh. 1999. Research in ethics and economic behavior in accounting. Journal of Accounting and Public Policy (18): 335-338.

Ayres, F. L., B. R. Jackson and P. S. Hite. 1989. The economic benefits of regulation: Evidence from professional tax preparers. The Accounting Review (April): 300-312. (JSTOR link).

Ayers, G. C., S. Ramalingegowda and P. E. Yeung. 2011. Hometown advantage: The effects of monitoring institution location on financial reporting discretion. Journal of Accounting and Economics (June): 41-61.

Ayres, I. and B. Nalebuff. 2003. In praise of honest pricing. MIT Sloan Management Review (Fall): 24-28.

Ayotte, S. 1994. Team building in an accounting department. Management Accounting (March): 54-55.

Ayres, F. L. 1994. Perceptions of earnings quality: What managers need to know. Management Accounting (March): 27-29. (Related to negative impressions caused by earnings management).

Azad, B. and S. Faraj. 2013. Using signature matrix to analyze conflicting frames during the IS implementation process. International Journal of Accounting Information Systems 14(2): 120-126.

Azim, A. N. and F. G. Boseman. 1975. An empirical assessment of Etzioni's topology of power and involvement within a university setting. The Academy of Management Journal 18(4): 680-689. (JSTOR link).

Azizkhani, M., G. S. Monroe and G. Shailer. 2013. Audit partner tenure and cost of equity capital. Auditing: A Journal of Practice and Theory 32(1): 183-202.

Azoury, K. S. 1985. Bayes solution to dynamic inventory models under unknown demand distribution. Management Science(September): 1150-1160.

Azzone, G. and U. Bertele. 1991. Planning and controlling investments in computer-based automation. Journal of Cost Management (Summer): 28-36.


A  B  C  D  E  F  G  H  I  J  K  L  M  N  O  P  Q  R  S  T  U  V  W  X Y Z