Management And Accounting Web

Main Bibliography
Section A: AA-AI

AA-AI | AJ-AM | AN-AQ | AR-AZ

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

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A Captain in the Regular Service. 1905. The business man of the army. Journal of Accountancy (December): 112-117.

AAA. 1966. A Statement of Basic Accounting Theory. American Accounting Association. See Sterling, R. R. 1967. A statement of basic accounting theory: A review article. Journal of Accounting Research (Spring): 95-112. (JSTOR link).

Aaberg, O. B. 1962. Do you really need additional personnel? N.A.A. Bulletin (September): 44.

AACSB International. 2003. Sustaining Scholarship in Business Schools. AACSB.

AACSB International. 2013. 2012-2013 Salary Survey Reports: Executive Summary. AACSB. (Note).

Aaker, D. 2003. The power of the branded differentiator. MIT Sloan Management Review (Fall): 83-87.

Aaker, D. A. and R. Jacobson. 1987. The role of risk in explaining differences in profitability. The Academy of Management Journal 30(2): 277-296. (JSTOR link).

A Guide to the Project Management Body of Knowledge . Project Management Institute.

Abagnale, R. M. 1946. Accounting and profit determination for construction contracts. N.A.C.A. Bulletin (June 15): 1008-1019.

Abarbanell, J. 1999. Discussion of “Evidence on the usefulness of capital expenditures as an alternative measure of depreciation”. Review of Accounting Studies 4(3-4): 197-203.

Abarbanell, J. and R. Lehavy. 2003. Biased forecasts or biased earnings? The role of reported earnings in explaining apparent bias and over/underreaction in analysts’ earnings forecasts. Journal of Accounting and Economics (December): 105-146.

Abarbanell, J. and R. Lehavy. 2003. Can stock recommendations predict earnings management and analysts' earnings forecast errors? Journal of Accounting Research (March): 1-31. (JSTOR link).

Abarbanell, J. and V. Bernard. 2000. Is the U.S. stock market myopic? Journal of Accounting Research (Autumn): 221-242. (JSTOR link).

Abarbanell, J. S. 1991. Do analysts' earnings forecasts incorporate information in prior stock price changes? Journal of Accounting and Economics (June): 147-165.

Abarbanell, J. S. and B. J. Bushee. 1997. Fundamental analysis, future earnings, and stock prices. Journal of Accounting Research (Spring): 1-24. (JSTOR link).

Abarbanell, J. S. and B. J. Bushee. 1998. Abnormal returns to a fundamental analysis strategy. The Accounting Review (January): 19-45. (JSTOR link).

Abarbanell, J. S., W. N. Lanen and R. E. Verrecchia. 1995. Analysts' forecasts as proxies for investor beliefs in empirical research. Journal of Accounting and Economics (July): 31-60.

Abbasi, B. and S. Z. Hosseinifard. 2014. On the issuing policies for perishable items such as red blood cells and platelets in blood service. Decision Sciences 45(5): 995-1020.

Abbey, A. and J. W. Dickson. 1983. Randamp;D work climate and innovation in semiconductors. The Academy of Management Journal 26(2): 362-368. (JSTOR link).

Abbey, D. L. 1971. Production planning and cost reporting for toys. Management Accounting (December): 9-11, 34.

Abbosh, O., P. Unes, V. Savic and M. Moore. 2017. The big squeeze: How compression threatens old industries: Traditional assets-heavy companies may seem safe from explosive industry change, but there is trouble on the horizon. To stave off disaster, incumbents must transform their core operations while also growing into new businesses and industries. MIT Sloan Management Review (Summer): 86.

Abbott, J. B. and N. A. 1915. Deadstock. Journal of Accountancy (October): 315-320. (...andquot;inactive merchandise, if carried from year to year in an inventory, andquot;eats its head off,andquot; and therefore that it is better to keep this inactive item at the very lowest figure.andquot;).

Abbott, L. J., K. A. Gunny, and T. C. Zhang. 2013. When the PCAOB talks, who listens? Evidence from stakeholder reaction to GAAP-deficient PCAOB inspection reports of small auditors. Auditing: A Journal of Practice & Theory 32(2): 1-31.

Abbott, L. J., K. Gunny and T. Pollard. 2017. The impact of litigation risk on auditor pricing behavior: Evidence from reverse mergers. Contemporary Accounting Research 34(2): 1103-1127.

Abbott, L. J., S. Parker and G. F. Peters. 2010. Serving two masters: The association between audit committee internal audit oversight and internal audit activities. Accounting Horizons (March): 1-24.

Abbott, L. J., S. Parker and G. F. Peters. 2012. Audit fee reductions from internal audit-provided assistance: The incremental impact of internal audit characteristics. Contemporary Accounting Research 29(1): 94-118.

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

Abbott, L. J., S. Parker and T. J. Presley. 2012. Female board presence and the likelihood of financial restatement. Accounting Horizons (December): 607-629.

Abbott, L. J., S. Parker, G. F. Peters and D. V. Rama. 2003. Audit, nonaudit, and information technology fees: Some empirical evidence. Accounting and the Public Interest (3): 1-20.

Abbott, L. J., V. L. Brown and J. L. Higgs. 2016. The effects of prior manager-auditor affiliation and PCAOB inspection reports on audit committee members' auditor recommendations. Behavioral Research In Accounting 28(1): 1-14.

Abbott, W. F. and R. J. Monsen. 1979. On the measurement of corporate social responsibility: Self-reported disclosures as a method of measuring corporate social involvement. The Academy of Management Journal 22(3): 501-515. (JSTOR link).

Abdallah, A. A. and W. Li. 2008. Why did ABC fail at the Bank of China? Management Accounting Quarterly (Spring): 7-14.

Abdallah, W. 1986. Change the environment or change the system. Management Accounting (October): 33-36. (Comparing the performance of managers in different countries).

Abdallah, W. M. 1992. Management Accounting Problems in China: A CMA looks at the experience of Babcock andamp; Wilcox Beijing Company joint venture. Management Accounting (April): 58-61.

Abdallah, W. M. and D. E. Keller. 1985. Measuring the multinational's performance. Management Accounting (October): 26-30, 56.

Abdel-Halim, A. A. 1981. Effects of role stress-job design-technology interaction on employee work satisfaction. The Academy of Management Journal 24(2): 260-273. (JSTOR link).

Abdel-Halim, A. A. 1983. Effects of task and personality characteristics on subordinate responses to participative decision making. The Academy of Management Journal 26(3): 477-484. (JSTOR link).

Abdel-Kader, M. and R. Luther. 2006. IFAC's conception of the evolution of management accounting: A research note. Advances in Management Accounting (15): 229-247.

Abdel-Kader, M. G. and D. Dugdale. 1998. Investment in advanced manufacturing technology: A study of practice in large U.K. companies. Management Accounting Research (September): 261-284.

Abdlel-khalik, A. and E. Lusk. 1974. Transfer pricing - A synthesis. The Accounting Review (January): 8-23.

Abdel-Khalik, A. R. 1966. Controllership in Egypt. Journal of Accounting Research (Spring): 37-46. (JSTOR link).

Abdel-Khalik, A. R. 1971. On Gordon's model of transfer-pricing system. The Accounting Review (October): 783-787. (JSTOR link).

Abdel-Khalik, A. R. 1971. User preference ordering value: A model. The Accounting Review (July): 457-471. (JSTOR link).

Abdel-Khalik, A. R. 1972. The efficient market hypothesis and accounting data: A point of view. The Accounting Review (October): 791-793. (JSTOR link).

Abdel-Khalik, A. R. 1973. [Discussion of the effect of aggregating accounting reports on the quality of the lending decision: An empirical investigation]: A reply. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 151-162. (JSTOR link).

Abdel-Khalik, A. R. 1973. The effect of aggregating accounting reports on the quality of the lending decision: An empirical investigation. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 104-138. (JSTOR link).

Abdel-Khalik, A. R. 1974. On the efficiency of subject surrogation in accounting research. The Accounting Review (October): 743-750. (JSTOR link).

Abdel-Khalik, A. R. 1974. On the usefulness of financial ratios to investors in common stock: A comment. The Accounting Review (July): 547-550. (JSTOR link).

Abdel-Khalik, A. R. 1974. The entropy law, accounting data, and relevance to decision-making. The Accounting Review (April): 271-283. (JSTOR link).

Abdel-Khalik, A. R. 1975. Advertising effectiveness and accounting policy. The Accounting Review (October): 657-670. (JSTOR link).

Abdel-Khalik, A. R. 1976. An analysis of the attitudes of a sample of the AAA members toward The Accounting Review. The Accounting Review (July): 604-616. (JSTOR link).

Abdel-Khalik, A. R. 1977. Advertising effectiveness and accounting policy: A reply. The Accounting Review (January): 264-265. (JSTOR link).

Abdel-Khalik, A. R. 1983. Overfitting bias in the models assessing the predictive power of quarterly reports. Journal of Accounting Research (Spring): 293-296. (JSTOR link).

Abdel-Khalik, A. R. 1984. A note on the validity of the WSJ as a source of andquot;eventandquot; dates. Journal of Accounting Research (Autumn): 758-759. (JSTOR link).

Abdel-Khalik, A. R. 1985. The effect of LIFO-switching and firm ownership on executives' pay. Journal of Accounting Research (Autumn): 427-447. (JSTOR link).

Abdel-Khalik, A. R. 1986. A critique of "Market reactions to mandated interest capitalization." Contemporary Accounting Research 2(2): 242-251.

Abdel-khalik, A. R. 1986. Computer held hostage, day 1001: A research story. Issues in Accounting Education (Fall): 207-229.

Abdel-Khalik, A. R. 1988. Incentives for accruing costs and efficiency in regulated monopolies subject to ROE constraint. Journal of Accounting Research (Studies on Management's Ability and Incentives to Affect the Timing and Magnitude of Accounting Accruals): 144-174. (JSTOR link).

Abdel-Khalik, A. R. 1990. Specification problems with information content of earnings: Revisions and rationality of expectations and self-selection bias. Contemporary Accounting Research 7(1): 142-172.

Abdel-Khalik, A. R. 1990. The jointness of audit fees and demand for MAS: A self-selection analysis. Contemporary Accounting Research 6(2): 295-322.

Abdel-Khalik, A. R. 1991. Activity report for The Accounting Review for the period June 1989-June 1990. The Accounting Review (January): 188-189. (JSTOR link).

Abdel-Khalik, A. R. 1999. Blackwell Encyclopedic Dictionary of Accounting (The Blackwell Encyclopedia of Management). Blackwell Publishers.

Abdel-Khalik, A. R. 2014. CEO risk preference and investing in R&D. Abacus 50(3): 245-278.

Abdel-Khalik, A. R. and B. B. Ajinkya. 1982. Returns to informational advantages: The case of analysts' forecast revisions. The Accounting Review (October): 661-680. (JSTOR link).

Abdel-Khalik, A. R. and B. B. Ajinkya. 1983. An evaluation of andquot;the everyday accountant and researching his realityandquot;. Accounting, Organizations and Society 8(4): 375-384.

Abdel-Khalik, A. R. and E. J. Lusk. 1974. Transfer pricing - A synthesis. The Accounting Review (January): 8-23. (JSTOR link).

Abdel-Khalik, A. R. and E. J. Lusk. 1975. Transfer pricing - A synthesis: A reply. The Accounting Review (April): 355-358. (JSTOR link).

Abdel-Khalik, A. R. and G. B. Ajinkya. 1979. Empirical Research in Accounting: A Methodological Viewpoint. Accounting Education Series (4). American Accounting Association.

Abdel-Khalik, A. R. and I. Solomon. 1989. Research Opportunities in Auditing: A Second Decade. American Accounting Association.

Abdel-Khalik, A. R. and J. C. Mckeown. 1978. Disclosure of estimates of holding gains and the assessment of systematic risk. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 46-77. (JSTOR link).

Abdel-Khalik, A. R. and J. C. McKeown. 1978. [Discussion of disclosure of estimates of holding gains and the assessment of systematic risk]: A reply. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 106-110. (JSTOR link).

Abdel-Khalik, A. R. and J. C. McKeown. 1978. Understanding accounting changes in an efficient market: Evidence of differential reaction. The Accounting Review (October): 851-868. (JSTOR link).

Abdel-Khalik, A. R. and J. Espejo. 1978. Expectations data and the predictive value of interim reporting. Journal of Accounting Research (Spring): 1-13. (JSTOR link).

Abdel-Khalik, A. R. and K. M. El-Sheshai. 1980. Information choice and utilization in an experiment on default prediction. Journal of Accounting Research (Autumn): 325-342. (JSTOR link).

Abdel-Khalik, A. R. and B. B. Ajinkya. 1983. An evaluation of andquot;the everyday accountant and researching his realityandquot;. Accounting, Organizations and Society 8(4): 375-384.

Abdel-Khalik, A. R., C. Chi and D. Ghicas. 1987. Rationality of executive compensation schemes and real accounting changes. Contemporary Accounting Research 4(1): 32-60.

Abdel-Khalik, A. R., D. Snowball and J. H. Wragge. 1983. The effects of certain internal audit variables on the planning of external audit programs. The Accounting Review (April): 215-227. (JSTOR link).

Abdel-Khalik, R. and T. F. Keller. 1979. Earning or Cash Flows: An Experiment on Functional Fixation and the Valuation of the Firm. Studies in Accounting Research (16). American Accounting Association.

Abdel-Khalik, A. R., P. R. Graul and J. D. Newton. 1986. Reporting uncertainty and assessment of risk: Replication and extension in a Canadian setting. Journal of Accounting Research (Autumn): 372-382. (JSTOR link).

Abdel-khalik, R. A., K. A. Wong, and A. Wu. 1999. The information environment of China’s A and B shares: Can we make sense of numbers? The International Journal of Accounting 34(4): 467-489.

Abdel-Magid, M. F. 1979. General-price-level-adjusted historical-cost statements and the ratio-scale view: A comment. The Accounting Review (October): 825-829. (JSTOR link).

Abdel-Magid, M. F. 1979. Toward a better understanding of the role of measurement in accounting. The Accounting Review (April): 346-357. (JSTOR link).

Abdelal, R. 2010. The promise and peril of Russia's resurgent state. Harvard Business Review (January-February): 125-129.

Abdelal, R., A. Khan and T. Khanna. 2008. Big picture: Where oil-rich nations are placing their bets. Harvard Business Review (September): 119-128.

Abdellaoui, M., E. Diecidue and A. Öncüler. 2011. Risk preferences at different time periods: An experimental investigation. Management Science (May): 975-987.

Abdellaoui, M., F. Vossmann and M. Weber. 2005. Choice-based elicitation and decomposition of decision weights for gains and losses under uncertainty. Management Science (September): 1384-1399. (JSTOR link).

Abdelmagid, A. E. 2016. My road to the CMA. Strategic Finance (April): 64.

Abdelsalam, O. H., S. M. Bryant and D. L. Street. 2007. An examination of the comprehensiveness of corporate internet reporting provided by London-listed companies. Journal of International Accounting Research 6(2): 1-33.

Abdelsamad, M. H. and J. B. Sperry. 1974. Accounting and financial management. The Accounting Review (October): 844-846. (JSTOR link).

Abdolmohammadi, M. and A. Wright. 1987. An examination of the effects of experience and task complexity on audit judgments. The Accounting Review (January): 1-13. (JSTOR link).

Abdolmohammadi, M., R. Simnett, J. C. Thibodeau and A. M. Wright. 2006. Sell-side analysts' reports and the current external reporting model. Accounting Horizons (December): 375-389.

Abdolmohammadi, M. J. 1985. Bayesian inference research in auditing: Some methodological suggestions. Contemporary Accounting Research 2(1): 76-94.

Abdolmohammad, M. J. 1991. Factors affecting auditors' perceptions of applicable decision aids for various audit tasks. Contemporary Accounting Research 7(2): 535-548.

Abdolmohammadi, M. J. 1999. A comprehensive taxonomy of audit task structure, professional rank and decision aids for behavioral research. Behavioral Research In Accounting (11): 51-92.

Abdolmohammadi, M. J. 2012. Chief audit executives' assessment of internal auditor' performance attributes by professional rank and cultural cluster. Behavioral Research In Accounting 24(1): 1-23.

Abdolmohammadi, M. J. and A. Wright. 1992. A multi-attribute investigation of elicitation techniques in tests of account balances. Behavioral Research In Accounting (4): 63-79.

Abdolmohammadi, M. J. and C. R. Baker. 2007. The relationship between moral reasoning and plagiarism in accounting courses: A replication study. Issues in Accounting Education (February): 45-55.

Abdolmohammadi, M. J. and C. R. Baker. 2008. Moral reasoning and questionable behavior. The CPA Journal (November): 58-61.

Abdolmohammadi, M. J. and D. L. Ariail. 2009. A test of the selection-socialization theory in moral reasoning of CPAs in industry practice. Behavioral Research In Accounting 21(2): 1-12.

Abdolmohammadi, M. J. and P. D. Berger. 1986. A test of the accuracy of probability assessment techniques in auditing. Contemporary Accounting Research 3(1): 149-165.

Abolmohammadi, M. J. and P. D. Berger. 1986. Une exerience sur la precision des techniques d'evaluation des probabilities en verification. Contemporary Accounting Research 3(1): 166-183.

Abdolmohammadi, M. J. and S. R. Boss. 2010. Factors associated with IT audits by the internal audit function. International Journal of Accounting Information Systems 11(3): 140-151.

Abdolmohammadi, M. J. and W. J. Read. 2006. Are audit opinion modifications associated with future financial restatements? Journal of Forensic Accounting 7(1): 39-64.

Abdolmohammadi, M. J. and W. J. Read. 2010. Corporate governance ratings and financial restatements: Pre and Post Sarbanes-Oxley Act. Journal of Forensic andamp; Investigative Accounting 2(1): 1-44.

Abdolmohammadi, M. J., D. G. Searfoss and J. Shanteau. 2004. An investigation of the attributes of top industry audit specialists. Behavioral Research in Accounting (16): 1-18.

Abdolmohammadi, M. J., J. Fedorowicz and O. Davis. 2009. Accountants’ cognitive styles and ethical reasoning: A comparison across 15 years. Journal of Accounting Education 27(4): 185-196.

Abdolmohammadi, M. J., K. Menon, T. W. Oliver and S. Umapathy. 1985. The role of the doctoral dissertation in accounting research centers. Issues in Accounting Education: 59-76.

Abdolmohammadi, M. J., S. M. DeSimone, T. Hsieh and Z. Wang. 2017. Factors associated with internal audit function involvement with XBRL implementation in public companies: An international study. International Journal of Accounting Information Systems (25): 45-56.

Abdolmohammadi, M. J., W. J. Read and K. Asare. 2010. Corporate governance factors associated with financial fraud. Journal of Forensic andamp; Investigative Accounting 2(2): 1-29.

Abdulezer, L. 2009. Xcelsuis 2008 Dashboard Best Practices. Sams.

Abe, M. A. 1972. A positive dynamic approach to industrial decision-making processes. Decision Sciences 3(3): 15-31.

Abedellaoui, M., O. L'Haridon and C. Paraschiv. 2011. Experience vs. described uncertainty: Do we need two prospect theory specifications? Management Science (October): 1879-1895.

Abel, A. S. and I. A. MacKay. 2016. Money laundering: Combating a global threat. Journal of Accountancy (September): 44-49.

Abel, C. 1955. Monthly and annual forecasting. N.A.C.A. Bulletin (June): 1293-1303.

Abel, R. 1969. A comparative simulation of German and U.S. accounting principles. Journal of Accounting Research (Spring): 1-11. (JSTOR link).

Abel, R. 1978. The role of costs and cost accounting in price determination. Management Accounting (April): 29-32.

Abel, W. D. 1962. Disclosures of the direct costing income statement. N.A.A. Bulletin (March): 69-73.

Abele, J. 2011. Bringing minds together. Harvard Business Review (July/August): 86-93. (andquot;Community building begins with convincing people who don't need to work together that they should.andquot;).

Abel-Maksoud, A. and M. Kawam. 2009. Relationships amongst value creating variables in an international freight forwarding and logistics firm: Testing for causality. Journal of Applied Management Accounting Research (Winter): 63-78.

Abelson, R. P. 1995. Statistics as Principled Argument. Lawrence Erlbaum.

Abernathy, H. L. 1948. Production control and cost procedures in a foundry producing standard units. N.A.C.A. Bulletin (March 15): 859-864.

Abernathy, J. L., B. Beyer, A. Masli and C. Stefaniak. 2014. The association between characteristics of audit committee accounting experts, audit committee chairs, and financial reporting timeliness. Advances in Accounting: Incorporating Advances in International Accounting 30(2): 283-297.

Abernathy, J. L., D. Herrmann, T. Kang and G. V. Krishnan. 2013. Audit committee financial expertise and properties of analyst earning forecasts. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 1-11.

Abernethy, M. A. and A. M. Lillis. 1995. The impact of manufacturing flexibility on management control system design. Accounting, Organizations and Society 20(4): 241-258.

Abernethy, M. A. and E. Vagnoni. 2004. Power, organization design and managerial behavior. Accounting, Organizations and Society 29(3-4): 207-225.

Abernethy, M. A. and J. Bouwens. 2005. Determinants of accounting innovation implementation. Abacus 41(3): 217-240.

Abernethy, M. A. and J. U. Stoelwinder. 1991. Budget use, task uncertainty, system goal orientation and subunit performance: A test of the 'fit' hypothesis in not-for-profit hospitals. Accounting, Organizations and Society 16(2): 105-120.

Abernethy, M. A. and J. U. Stoelwinder. 1995. The role of professional control in the management of complex organizations. Accounting, Organizations and Society 20(1): 1-17.

Abernethy, M. A. and P. Brownell. 1997. Management control systems in research and development organizations: The role of accounting, behavior and personnel controls. Accounting, Organizations and Society 22(3-4): 233-248.

Abernethy, M. A. and P. Brownell. 1999. The role of budgets in organizations facing strategic change: An exploratory study. Accounting, Organizations and Society 24(3): 189-204. (Summary).

Abernethy, M. A., A. M. Millis, P. Brownell and P. Carter. 2001. Product diversity and costing system design choice: Field study evidence. Management Accounting Research (September): 261-279.

Abernthy, M. A., J. Bouwens and L. van Lent. 2004. Determinants of control system design in divisionalized firms. The Accounting Review (July): 545-570. (JSTOR link).

Abernethy, M. A., J. Bouwens, and L. van Lent. 2010. Leadership and control system design. Management Accounting Research (March): 2-16.

Abernethy, M. A., J. Bouwens and L. Van Lent. 2013. The role of performance measures in the intertemporal decisions of business unit managers. Contemporary Accounting Research 30(3): 925-961.

Abernethy, M. A., J. Bouwens and P. Kroos. 2017 Organization identity and earnings manipulation. Accounting, Organizations and Society (58): 1-14.

Abernethy, M. A., M. Horne, A. M. Lillis, M. A. Malina and F. H. Selto. 2005. A multi-method approach to building causal performance maps from expert knowledge. Management Accounting Research (June): 135-155.

Abernethy, R. B. 2000. The New Weibull Handbook, Fourth Edition, Subtitle, Reliability and Statistical Analysis for Predicting Life, Safety, Survivability, Risk, Cost and Warranty Claims. Robert B. Abernethy.

Abernathy, W. 1997. Balanced scorecards make teamwork a reality. The Journal for Quality and Participation (November/December): 58-59.

Abernathy, W. and K. Wayne. 1974. Limits to the learning curve. Harvard Business Review. (September-October).

Abernathy, W. J. and N. Baloff. 1973. Concepts, theory, and technique: A methodology for planning new product. Decision Sciences 4(1): 1-20.

Abernathy, W. J., K. B. Clark and A. M. Kantrow. 1981. The new industrial competition. Harvard Business Review (September-October): 68-81.

Abernethy, M. A. and A. M. Lillis. 1995. The impact of manufacturing flexibility on management control system design. Accounting, Organizations and Society 20(4): 241-258.

Abernethy, M. A. and A. M. Lillis. 2001. Interdependencies in organization design: A test in hospitals. Journal of Management Accounting Research (13): 107-129.

Abeysekera, I. 2011. Civil war, stock return, and intellectual capital disclosure in Sri Lanka. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 331-337.

Abeysekera, I. 2014. Why do firms disclose and not disclose structural intangibles? Advances in Accounting: Incorporating Advances in International Accounting 30(2): 381-393.

Abeysekera, I. 2016. Does the classification of intangibles matter? An equivalence testing. Advances in Accounting: Incorporating Advances in International Accounting (35): 135-142.

Abhayawansa, S. and J. Guthrie. 2016. Does intellectual capital disclosure in analysts' reports vary by firm characteristics? Advances in Accounting: Incorporating Advances in International Accounting (35): 26-38.

Abinanti, L. 1996. Put OLAP to work in our data warehouse. Management Accounting (October): 54-55. (Online analytical processing).

Abiteboul, S., R. Hull and V. Vianu. 1995. Foundations of Databases. Addison-Wesley Publishing Company, Inc. http://wiki.epfl.ch/provenance2011/documents/foundations%20of%20databases-abiteboul-1995.pdf

Abodolmohammadi, M. 2013. Correlates of co-sourcing/outsourcing of internal audit activities. Auditing: A Journal of Practice & Theory 32(3): 69-85.

Abolafia, M. Y. and M. Kilduff. 1988. Enacting market crisis: The social construction of a speculative bubble. Administrative Science Quarterly 33(2): 177-193. (JSTOR link).

Aboody, D. 1996. Market valuation of employee stock options. Journal of Accounting and Economics (August-December): 357-391.

Aboody, D. 1996. Recognition versus disclosure in the oil and gas industry. Journal of Accounting Research (Studies on Recognition, Measurement, and Disclosure Issues in Accounting, 1996): 21-32. (JSTOR link).

Aboody, D. 2006. Discussion of “Which approach to accounting for employee stock options best reflects market pricing?” Review of Accounting Studies 11(2-3): 247-251.

Aboody, D. and B. Lev. 1998. The value relevance of intangibles: The case of software capitalization. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 161-191. (JSTOR link).

Aboody, D. and R. Kasznik. 2000. CEO stock option awards and the timing of corporate voluntary disclosures. Journal of Accounting and Economics (February): 73-100.

Aboody, D. and R. Kasznik. 2008. Executive stock-based compensation and firms’ cash payout: The role of shareholders’ tax-related payout preferences. Review of Accounting Studies 13(2-3): 216-251.

Aboody, D., J. Hughes and J. Liu. 2002. Measuring value relevance in a (possibly) inefficient market. Journal of Accounting Research (September): 965-986. (JSTOR link).

Aboody, D., J. Hughes and J. Liu. 2005. Earnings quality, insider trading, and cost of capital. Journal of Accounting Research (December): 651-673. (JSTOR link).

Aboody, D., J. Hughes, J. Liu and W. Su. 2008. Are executive stock option exercises driven by private information? Review of Accounting Studies 13(4): 551-570 .

Aboody, D., M. E. Barth and R. Kasznik. 1999. Revaluations of fixed assets and future firm performance: Evidence from the UK. Journal of Accounting and Economics (January): 149-178.

Aboody, D., M. E. Barth and R. Kasznik. 2004. Firms' voluntary recognition of stock-based compensation expense. Journal of Accounting Research (May): 123-150. (JSTOR link).

Aboody, D., M. E. Barth and R. Kasznik. 2004. SFAS no. 123 stock-based compensation expense and equity market values. The Accounting Review (April): 251-275. (JSTOR link).

Aboody, D., M. E. Barth and R. Kasznik. 2006. Do firms understate stock option-based compensation expense disclosed under SFAS 123? Review of Accounting Studies 11(4): 429-461.

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