Main Bibliography

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

B:

Babad, Y. M. and B. V. Balachandran. 1993. Cost driver optimization in activity-based costing. The Accounting Review (July): 563-575. (JSTOR link). (Part of a forum on cost drivers).

Babbie, Earl R. 1997. The Practice of Social Research. Wadsworth Publishing Co.

Babcock, L., G. Loewenstein, S. Issacharoff and C. Camerer. 1995. Biased judgments of fairness in bargaining. The American Economic Review 85(5): 1337-1343.

Babe, G. S. 2011. The CEO of Bayer Corp. on creating a lean growth machine. Harvard Business Review (July/August): 41-45.

Baber, W. R. 1983. Toward understanding the role of auditing in the public sector. Journal of Accounting and Economics (5): 213-227.

Baber, W. R. 1985. A framework for making a class of internal accounting control decisions. Journal of Accounting Research (Spring): 360-369. (JSTOR link).

Baber, W. R. 1985. Budget-based compensation and discretionary spending. The Accounting Review (January): 1-9. (JSTOR link).

Baber, W. R. and S. Kang. 2002. The impact of split adjusting and rounding on analysts' forecast error calculations. Accounting Horizons (December): 277-289.

Baber, W. R., A. A. Roberts and G. Visvanathan. 2001. Charitable organizations' strategies and program-spending ratios. Accounting Horizons (December): 329-343.

Baber, W. R., E. H. Brooks and W. E. Ricks. 1987. An empirical investigation of the market for audit services in the public sector. Journal of Accounting Research (Autumn): 293-305. (JSTOR link).

Baber, W. R., K. R. Kumar and T. Verghese. 1995. Client security price reactions to the Laventhol and Horwath bankruptcy. Journal of Accounting Research (Autumn): 385-395. (JSTOR link).

Baber, W. R., P. L. Daniel and A. A. Roberts. 2002. Compensation to managers of charitable organizations: An empirical study of the role of accounting measures of program activities. The Accounting Review (July): 679-693. (JSTOR link). 

Baber, W. R., P. M. Fairfield and J. A. Haggard. 1991. The effect of concern about reported income on discretionary spending decisions: The case of research and development. The Accounting Review (October): 818-829. (JSTOR link).

Baber, W. R., S. Chen and S. Kang. 2006. Stock price reaction to evidence of earnings management: Implications for supplementary financial disclosure. Review of Accounting Studies 11(1): 5-19.

Baber, W. R., S. Kang, and K. R. Kumar. 1998. Accounting earnings and executive compensation:: The role of earnings persistence. Journal of Accounting and Economics (27 May): 169-193.

Baber, W. R., S. Kang and K. R. Kumar. 1999. The explanatory power of earnings levels vs. earnings changes in the context of executive compensation. The Accounting Review (October): 459-472. (JSTOR link).

Baber, W. R., S. N. Janakiraman and S. Kang. 1996. Investment opportunities and the structure of executive compensation. Journal of Accounting and Economics (June): 297-318.

Babich, G. 1975. The application of information theory to accounting reports: An appraisal. Abacus 11(2): 172-181.

Babillus, J. 1950. Once over every quarter - A cycle inventory. N.A.C.A. Bulletin (November): 274-279.

Babson, S. M. Jr. 1981. Profiling your productivity. Management Accounting (December): 13-17, 32.

Bacal, R. 1999. Performance Management: Energize every employee, Improve performance through feedback, Learn how to measure performance. McGraw-Hill Publishing Company.

Bacas, P. E. 1939. Content of the auditing course. The Accounting Review (September): 263-266. (JSTOR link).

Bacbofer, J. B. 1967. The contribution approach in a new business. Management Accounting (January): 38.

Bach, D. and D. B. Allen. 2010. What every CEO needs to know about nonmarket strategy. MIT Sloan Management Review (Spring): 41-48. (Includes Creating nonmarket strategies: The (IA)³-Framework. 42-43).

Bach, G. L. 1958. Some observations on the business school of tomorrow. Management Science (July): 351-364. (JSTOR link).

Bach, S. and K. Sisson. 2000. Personnel Management: A Comprehensive Guide to Theory and Practice. Blackwell Publishing.

Bachar, J., N. D. Melumad and G. Weyns. 1997. On cost tradeoffs between conservative and market value accounting. Review of Accounting Studies 2(1): 7-34.

Bacharach, M. 1966. Matrix rounding problems. Management Science (May): 732-742. (JSTOR link).

Bacharach, S. B. and M. Aiken. 1976. Structural and process constraints on influence in organizations: A level-specific analysis. Administrative Science Quarterly 21(4): 623-642. (JSTOR link).

Bacharach, S. B. and M. Aiken. 1977. Communication in administrative bureaucracies. The Academy of Management Journal 20(3): 365-377. (JSTOR link).

Bacharach, S. B. and P. A. Bamberger. 2007. 9/11 and New York City firefighter's post hoc unit support and control climates: A context theory of the consequences of involvement in traumatic work-related events. The Academy of Management Journal 50(4): 849-868. (JSTOR link).

Bacharach, S. B., P. A. Bamberger and D. Vashdi. 2005. Diversity and homophily at work: Supportive relations among white and African-American peers. The Academy of Management Journal 48(4): 619-644. (JSTOR link).

Bacharach, S. B., P. Bamberger and V. McKinney. 2000. Boundary management tactics and logics of action: The case of peer-support providers. Administrative Science Quarterly 45(4): 704-736. (JSTOR link).

Bacharach, S. B., P. Bamberger and W. J. Sonnenstuhl. 1996. The organizational transformation process: The micropolitics of dissonance reduction and the alignment of logics of action. Administrative Science Quarterly 41(3): 477-506. (JSTOR link).

Bacharach, S. B., P. A. Bamberger and W. J. Sonnenstuhl. 2002. Driven to drink: Managerial control, work-related risk factors, and employee problem drinking. The Academy of Management Journal 45(4): 637-658. (JSTOR link).

Bachofer, J. B. 1964. Short and long-term forward planning based on contribution margin. N.A.A. Bulletin (March): 11-19.

Bachofer, J. B. 1964. Variation analysis - Control at work. N.A.A. Bulletin (August): 53-62.

Bachrach, M. D. 1945. Tax simplification. The Accounting Review (January):  102-103. (JSTOR link).

Bachtell, G. A. 1967. Standard cost system for a foundry. Management Accounting (December): 35-41.

Bacidore, J. M., J. A. Boquist, T. T. Milbourn and A. V. Thakor. 1997. The search for the best financial performance measure. Financial Analysts Journal (May/June): 11-20. (Summary).

Back, B., J. Toivonen, H. Vanharanta and A. Visa. 2001. Comparing numerical data and text information from annual reports using self-organizing maps. International Journal of Accounting Information Systems 2(4): 249-269.

Backer, D. D. 1963. Principal features of the income tax credit for new investment. N.A.A. Bulletin (April): 13-19.

Backer, M. 1961. Flexible costs for pricing decisions. N.A.A. Bulletin (May): 55-66.

Backer, M. 1961. The quantitative data course in the executive development program. The Accounting Review (April): 217-221. (JSTOR link).

Backer, M. 1962. Additional considerations in return on investment analysis. N.A.A. Bulletin (January): 57-62.

Backer, M. 1969. Comments on "The value of the SEC's accounting disclosure requirements". The Accounting Review (July): 533-538. (JSTOR link).

Backer, M. 1972. Reporting profit expectations. Management Accounting (February): 33-37.

Backer, M. and M. L. Gosman. 1978. Financial reporting and business liquidity. Management Accounting (November): 56.

Backer, M. and M. L. Gosman. 1978. Financial Reporting and Business Liquidity. National Association of Accountants.

Backer, M. and P. E. Fertig. 1958. Statistical sampling and the accounting curriculum. The Accounting Review (July): 415-418. (JSTOR link).

Backes, R. W. 1980. Cycle counting - A better method for achieving accurate inventory records. Management Accounting (January): 42-46.

Backes, R. W. and R. J. Glowacki. 1983. Microcomputers: Successful management and control. Management Accounting (September): 48-51.

Backman, J. ed. 1974. Labor Technology and Productivity in the Seventies. University Press, New York.

Bacon, C. F. 1905. The accountant as an expert witness. Journal of Accountancy (December): 99-105.

Bacon, P. W. and R. W. Haessler. 1975. Simulation and the capital asset pricing model: A comment. Decision Sciences 6(1): 202-204.

Baculik, E. K. 2010. How IFRS convergence will affect accounting for defined benefit plans. The CPA Journal (September): 22-23.

Badaracco, J. L. Jr. 2002. Leading Quietly: An Unorthodox Guide to Doing the Right Thing. Harvard Business School Press.

Badaracco, J. L. Jr. 2006. Leadership in literature. Harvard Business Review (March): 47-55.

Badawy, M. K. 1970. Selected research on scientists and engineers in industry: A review and assessment. The Academy of Management Journal 13(2): 210-212. (JSTOR link).

Bader, A. H. 1986. Alternate risk financing. Journal of Accountancy (September): 150, 152, 154, 156.

Bader, M. and S. Schroeder. 2011. The tax consequences of buying a distressed loan: When does the open transaction doctrine apply? The CPA Journal (April): 34-39.

Badertscher, B. A. and J. J. Burks. 2011. Accounting restatements and the timeliness of disclosures. Accounting Horizons (December): 609-629.

Badertscher, B. A., D. W. Collins and T. Z. Lys. 2012.  Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows. Journal of Accounting and Economics (February-April): 330-352.

Bae, J. and J. J. Lawler. 2000. Organizational and HRM strategies in Korea: Impact on firm performance in an emerging economy. The Academy of Management Journal 43(3): 502-517. (JSTOR link).

Bae, J. and M. Gargiulo. 2004. Partner substitutability, alliance network structure, and firm profitability in the telecommunications industry. The Academy of Management Journal 47(6): 843-859. (JSTOR link).

Baehr, M. E. and R. Renck. 1958. The definition and measurement of employee morale. Administrative Science Quarterly 3(2): 157-184. (JSTOR link).

Baek, C. and K. Bilbeisi. 2011. Should home buyers choose a short- or long-term mortgage? The preferred option depends upon a variety of factors. The CPA Journal (June): 56-61.

Baetge, J., H. Berndt, H. Bruns, W. B. von Colbe, A. G. Coenenberg, H. Korst, H. Lederle, A. Metze, D. Ordelheide, H. Pfingsten, H. Reinhard, C. Schnicke, J. Schwitters, T. Seeberg, G. Siepe, P. Urban, H. Weber, A. Weismuller and K. V. Wysocki. 1995. Working group on external financial reporting of the Schmalenbach-Gesellschaft-Deutsche Gesellschaft fur Betriebswirtschaft. German accounting principles: An institutionalized framework.  Accounting Horizons (September): 92-99.

Bagaloff, L. 1958. Considerations in equipping the accountant's office. N.A.A. Bulletin (December): 57-58.

Bagby, J. W. 2003. Cyberlaw Handbook for E-Commerce (Cyperlaw Handbook for E Commerce). South-Western Educational Publishing.

Bagby, J. W. and P. L. Kintzle. 1987. Management discussion and analysis: Discretionary disclosures and the business segment. Accounting Horizons (March): 51-60.

Baggaley, B. 2006. Using strategic performance measurements to accelerate lean performance. Cost Management (January/February): 36-44.

Baggaley, B. and B. Maskell. 2003. Value stream management for lean companies, Part I. Journal of Cost Management (March/April): 23-27. (Summary).

Baggaley, B. and B. Maskell. 2003. Value stream management for lean companies, Part II. Journal of Cost Management (May/June): 24-30. (Summary).

Baghai, M., S. Smit and P. Viguerie. 2009. Is your growth strategy flying blind? Harvard Business Review (May): 86-96.

Bagherpour, M. 2010. A successful project cost management system: Basic requirements, challenges, and obstacles to implementation. Cost Management (September/October): 15-20.

Bagherpour, M. 2011. An extension to earned value management. Cost Management (May/June): 41-47.

Baginski, S., J. Hassell and G. Waymire. 1994. Some evidence on the news content of preliminary earnings estimates. The Accounting Review (January): 265-273. (JSTOR link).

Baginski, S. P. 1987. Intraindustry information transfers associated with management forecasts of earnings. Journal of Accounting Research (Autumn): 196-216. (JSTOR link).

Baginski, S. P. and J. M. Hassell. 1990. The market interpretation of management earnings forecasts as a predictor of subsequent financial analyst forecast revision. The Accounting Review (January): 175-190. (JSTOR link).

Baginski, S. P. and J. M. Hassell. 1997. Determinants of management forecast precision. The Accounting Review (April): 303-312. (JSTOR link).

Baginski, S. P. and J. M. Wahlen. 2003. Residual income risk, intrinsic values, and share prices. The Accounting Review (January): 327-351. (JSTOR link).

Baginski, S. P. and K. C. Rakow. 2012. Management earnings forecast disclosure policy and the cost of equity capital. Review of Accounting Studies 17(2): 279-321.

Baginski, S. P., E. J. Conrad and J. M. Hassell. 1993. The effects of management forecast precision on equity pricing and on the assessment of earnings uncertainty. The Accounting Review (October): 913-927. (JSTOR link).

Baginski, S. P., J. M. Hassell and M. D. Kimbrough. 2002. The effect of legal environment on voluntary disclosure: Evidence from management earnings forecasts issued in U.S. and Canadian markets. The Accounting Review (January): 25-50. (JSTOR link).

Baginski, S. P., J. M. Hassell and M. D. Kimbrough. 2004. Why do managers explain their earnings forecasts? Journal of Accounting Research (March): 1-29. (JSTOR link).

Baginski, S. P., J. M. Hassell and M. M. Wieland. 2011. An examination of the effects of management earnings forecast form and explanations on financial analyst forecast revisions. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 17-25.

Baginski, S. P., K. S. Lorek, G. L. Willinger and B. C. Branson. 1999. The relationship between economic characteristics and alternative annual earnings persistence measures. The Accounting Review (January): 105-120. (JSTOR link).

Bagley, C. E. 2002. Managers and The Legal Environment: Strategies for the 21st Century, 4e. South-Western Educational Publishing.

Bagley, C. E. and C. E. Dauchy. 2003. The Entrepreneur's Guide to Business Law, 2e. South-Western Educational Publishing.

Bagley, P. and T. Reed. 2012. Public accounting: Why it's stressful and what we can do about it. The CPA Journal (January): 14-15.

Bagley, P. L. 2010. Negative affect: A consequence of multiple accountabilities in auditing. Auditing: A Journal of Practice & Theory 29(2): 141-157.

Bagley, P. L. and N. L. Harp. 2012. Shoe Zoo, Inc.: A practice in electronic work papers, tick mark preparation, and client communication through the audit of property, plant, and equipment. Issues In Accounting Education (November): 1131-1151.

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

Bagnoli, M. and S. G. Watts. 2005. Conservative accounting choices. Management Science (May): 786-801. (JSTOR link).

Bagnoli, M. and S. G. Watts. 2007. Financial reporting and supplemental voluntary disclosures. Journal of Accounting Research (December): 885-913. (JSTOR link).

Bagnoli, M., M. D. Beneish and S. G. Watts. 1999. Whisper forecasts of quarterly earnings per share. Journal of Accounting and Economics (November): 27-50.

Bagnoli, M., M. Penno and S. G. Watts. 2001. Auditing in the presence of outside sources of information. Journal of Accounting Research (December): 435-447. (JSTOR link).

Bagnoli, M., W. Kross and S. G. Watts. 2002. The information in management's expected earnings report date: A day late, a penny short. Journal of Accounting Research (December): 1275-1296. (JSTOR link).

Bagozzi, R. P. and L. W. Phillips. 1982. Representing and testing organizational theories: A holistic construal. Administrative Science Quarterly 27(3): 459-489. (JSTOR link).

Bagozzi, R. P. and U. M. Dholakia. 2006. Open source software user communities: A study of participation in Linux user groups. Management Science (July): 1099-1115. (JSTOR link).

Bagozzi, R. P., Y. Yi and L. W. Phillips. 1991. Assessing construct validity in organizational research. Administrative Science Quarterly 36(3): 421-458. (JSTOR link).

Bagranoff, N. A. 1993. Adopting commercial software in the accounting classroom: A focus on learning. Journal of Accounting Education 11(2): 275-286.

Bagranoff, N. A. 1999. Select your next system with high-tech tools. Strategic Finance (May): 75-79. (Discussion of decision support software available from a variety of vendors including software related internet sites).

Bagranoff, N. A. and L. D. Turner. 2004. Growing a nontraditional accounting firm: Warren and Associates. Journal of Information Systems (Fall): 49-56.

Bagranoff, N. A. and P. C. Brewer. 2003. PMB investments: An enterprise system implementation. Journal of Information Systems (Spring): 85-106.

Bagranoff, N. A., S. M. Bryant and J. E. Hunton. 2002. Core Concepts of Consulting for Accountants. John Wiley & Sons.

Bagranoff, N. A., M. G. Simkin and C. S. Norman. 2004. Core Concepts of Accounting Information Systems. John Wiley & Sons.

Bahmanziari, T., M. D. Odom and J. C. Ugrin. 2009. An experimental evaluation of the effects of internal and external e-Assurance on initial trust formation in B2C e-commerce. International Journal of Accounting Information Systems 10(3): 152-170.

Bahnson, P. R. and P. B. W. Miller. 2004. It's time to get rid of LIFO conformity. Strategic Finance (June): 43-47.

Bahnson, P. R., B. P. McAllister and P. B. W. Miller. 2008. Noncontrolling interest: Much more than a name change. Journal of Accountancy (November): 46-53.

Bahnson, P. R., P. B. W. Miller and B. P. Budge. 1996. Nonarticulation in cash flow statements and implications for education. Accounting Horizons (December): 1-15.

Bai, G. and R. Krishnan. 2012. Role of management accounting systems in the development of efficacy of transactive memory systems. Journal of Management Accounting Research (24): 201-220.

Bai, G., F. Coronado and R. Krishnan. 2010. The role of performance measure noise in mediating the relation between task complexity and outsourcing. Journal of Management Accounting Research (22): 75-102.

Baik, B., D. B. Farber and S. Lee. 2011. CEO ability and management earnings forecasts. Contemporary Accounting Research 28(5): 1645-1668.

Bailes, J., B. Shane and C. D. Pielstick. 1988. Using your PC to project capital investment funds. Management Accounting (July): 59-62.

Bailes, J., I. Kleinsorge and L. White. 1992. How support services can use process control: The idea is to let people manage themselves. Management Accounting (October): 45-51. 

Bailes, J., J. Nielsen and S. Lawton. 1998. How forest product companies analyze capital budgets. Management Accounting (October): 24-26, 28, 30.

Bailes, J. C. 1979. Lectures versus personalized instruction: An experimental study in elementary managerial accounting. The Accounting Review (January): 147-154. (JSTOR link).

Bailes, J. C. and I. K. Kleinsorge. 1992. Cutting waste with JIT. Management Accounting (June): 28-32. (Discussion of Oregon Cutting Systems (OCS) Zero inventory production system (ZIPS)). 

Bailes, J. C. and J. F. Nielsen. 2001. Using decision trees to manage capital budgeting risk. Management Accounting Quarterly (Winter): 14-17.

Bailes, J. C. and R. L. Edwards. 1987. Productivity boost: Treating employees as independent contractors. Management Accounting (October): 48-51.

Bailes, J. C., J. F. Nielsen and S. Wendell. 1979. Capital budgeting in the forest products industry. Management Accounting (July): 46-51, 57.

Bailey, A. D., K. Hackenbrack, P. de and J. Dillard. 1987. Artificial intelligence, cognitive science and computational modeling in auditing research: A research approach. Journal of Information Systems 1(2): 20-40.

Bailey, A. D. Jr. 1973. A dynamic programming approach to the analysis of different costing methods in accounting for inventories. The Accounting Review (July): 560-574. (JSTOR link).

Bailey, A. D. Jr. 1995. The practicing professional's mental model: Are we creating the right mental models for new professionals? Issues In Accounting Education (Spring): 191-195.

Bailey, A. D. Jr. 2000. Discussion of AICPA/CICA SYSTRUST™ principles and criteria. Journal of Information Systems (Supplement): 9-16.

Bailey, A. D. Jr. 2008. Foreward - "Your intellectual property: Who owns it? Accounting Horizons (March): 47-48.

Bailey, A. D. Jr. and D. L. Jensen. 1977. A note on the interface between compliance and substantive tests. Journal of Accounting Research (Autumn): 293-299. (JSTOR link).

Bailey, A. D. Jr. and D. L. Jensen. 1977. The two-dimensional time frame of common dollar statements. The Accounting Review (January): 229-232. (JSTOR link).

Bailey, A. D. Jr. and J. Gray. 1968. A study of the importance of the planning horizon on reports utilizing discounted future cash flows. Journal of Accounting Research (Spring): 98-105. (JSTOR link).

Bailey, A. D. Jr. and W. J. Boe. 1976. Goal and resource transfers in the multigoal organization. The Accounting Review (July): 559-573. (JTOR link).

Bailey, A. D. Jr., A. B. Whinston and P. T. Zacarias. 1989. Knowledge representation theory and the design of auditable office information systems. Journal of Information Systems (Spring): 1-28.

Bailey, A. D. Jr., G. L. Duke, J. Gerlach, C. Ko, R. D. Meservy and A. B. Whinston. 1985. TICOM and the analysis of internal controls. The Accounting Review (April): 186-201. (JSTOR link).

Bailey, A. D. Jr., K. Hackenbrack, P. De and J. Dillard. 1987. Artificial intelligence, cognitive science, and computational modeling in auditing research: A research approach. Journal of Information Systems (Spring): 20-40.

Bailey, A. D. Jr., W. J. Boe and T. Schnack. 1974. The audit staff assignment problem: A comment. The Accounting Review (July): 572-574. (JSTOR link).

Bailey, A. R. 1994. Accounting education: Gradual transition or paradigm shift. Issues In Accounting Education (Spring): 1-10.

Bailey, A. R. and W. F. Bentz. 1991. Accounting accreditation: Change and transition. Issues In Accounting Education (Fall): 168-177.

Bailey, C. D. 1989. Forgetting and the learning curve: A laboratory study. Management Science (35): 340-342.

Bailey, C. D. 2000. Learning-curve estimation of production costs and labor hours using a free Excel add-in. Management Accounting Quarterly (Summer): 25-31.

Bailey, C. D. 2004. An unusual cash control procedure. Journal of Accounting Education 22(2): 119-129.

Bailey, C. D. and D. Collins. 2005. Goliath Corporation: An instructional case in transfer pricing policy. Journal of Accounting Education 23(4): 264-276.

Bailey, C. D. and E. V. McIntyre. 1992. Some evidence on the nature of relearning curves. The Accounting Review (April): 368-378. (JSTOR link).

Bailey, C. D and E. V. McIntyre. 1997. The relation between fit and prediction for alternative forms of learning curves and relearning curves. IIE Transactions (29): 487-495.

Bailey, C. D. and J. S. Soileau. 2011. Q-analytics: An ethics case on unlicensed software usage. Journal of Accounting Education 29(1): 50-59.

Bailey, C. D. and N. J. Fessler. 2011. The moderating effects of task complexity and task attractiveness on the impact of monetary incentives in repeated tasks. Journal of Management Accounting Research (23): 189-210.

Bailey, C. D., A. B. Collins, D. L. Collins and K. R. Lambert. 2009. An analysis of Southwest Airlines: Applying the Horngren, Datar, and Foster (2006) strategic profitability analysis approach. Issues In Accounting Education (November): 539-551.

Bailey, C. D., C. M. Daily and T. J. Phillips. 2011. Auditors' levels of dispositional need for closure and effects of hypothesis generation and confidence. Behavioral Research In Accounting 23(2): 27-50.

Bailey, C. D., D. R. Hermanson and T. J. Louwers. 2008. An examination of the peer review process in accounting journals. Journal of Accounting Education 26(2): 55-72.

Bailey, C. D., G. B. Harwood and W. Hopwood. 1984. Removing the computational burden from reciprocal cost allocations. Journal of Accounting Education 2(2): 169-176.

Bailey, C. D., I. Scott and S. J. Thoma. 2010. Revitalizing accounting ethics research in the neo-Kohlbergian framework: Putting the DIT into perspective. Behavioral Research In Accounting 22(2): 1-26. (The Defining Issues Test of moral judgment).

Bailey, C. D., L. D. Brown and A. F. Cocco. 1998. The effects of monetary incentives on worker learning and performance in an assembly task. Journal of Management Accounting Research (10): 119-131. (Summary).

Bailey, C. D., S. Gupta and R. W. Schrader. Do students’ judgment models of instructor effectiveness differ by course level, course content, or individual instructor? Journal of Accounting Education 18(1): 15-34.

Bailey, C. D., T. J. Phillips, Jr. and S. B. Scofield. 2005. Does "political bias" in the DIT or DIT-2 threaten validity in studies of CPAs? Behavioral Research in Accounting (17): 23-42.

Bailey, C. N., J. R. Hasselback and J. N. Karcher. 2001. Research misconduct in accounting literature: A survey of the most prolific researchers' actions and beliefs. Abacus 37(1): 26-54.

Bailey, D. 1990. Accounting in the shadow of Stalinism. Accounting, Organizations and Society 15(6): 513-525.

Bailey, D. T. 1984. European accounting history, in H. P. Holzer (ed.), International Accounting, Harper and Row.

Bailey, E. J. 1977. The SEC and replacement cost: An urgent need to find a better answer. Management Accounting (December): 19-22.

Bailey, F. A. 1967. A note on PERT/Cost resource allocation. The Accounting Review (April): 361. (JSTOR link).

Bailey, G. D. 1939. Practical problems in governmental accounting. The Accounting Review (March): 52-57. (JSTOR link).

Bailey, G. D. 1944. Cost phases of war contract termination. N.A.C.A. Bulletin (August 1): 1235-1254.

Bailey, G. D. 1950. Current auditing problems. The Accounting Review (April): 125-132. (JSTOR link).

Bailey, J. A. 1995. Forming professional/educational partnerships. Management Accounting (May): 24-26.

Bailey, J. A. 1996. Measuring your mission. Management Accounting (December): 44-46.

Bailey, J. K. 1964. Organization planning: Whose responsibility? The Academy of Management Journal 7(2): 95-108. (JSTOR link).

Bailey, K. E. III, J. H. Bylinski and M. D. Shields. 1983. Effects of audit report wording changes on the perceived message. Journal of Accounting Research (Autumn): 355-370. (JSTOR link).

Bailey, L. P. 1989. GASB's future role. Management Accounting (March): 54-57. (Proposal related to how to integrate the FASB and GASB rule making process).

Bailey, M. 1922. Accounting for depletion of minerals. Journal of Accountancy (March): 187-195.

Bailey, R. W. and R. Clarke. 2000. Global macroeconomic sustainability: A dynamic general equilibrium approach. Environment and Development Economics Special Issue: Advances in Green Accounting. (February and May): 177-194.

Bailey, W. J. and K. M. Sawers. 2012. In GAAP we trust: Examining how trust influences nonprofessional investor decisions under rules-based and principles-based standards. Behavioral Research In Accounting 24(1): 25-46.

Bailey, W. J., G. Hecht and K. L. Towry. 2011. Dividing the pie: The influence of managerial discretion extent on bonus pool allocation. Contemporary Accounting Research 28(5): 1562-1584.

Bailey, W. K. 1947. What cost accounting means to a production executive. N.A.C.A. Bulletin (March 15): 851-858.

Bailey, W. T. 1981. The effects of audit reports on chartered financial analysts' perceptions of the sources of financial-statement and audit-report messages. The Accounting Review (October): 882-896. (JSTOR link).

Bailey, W. T. 1982. An appraisal of research designs used to investigate the information content of audit reports. The Accounting Review (January): 141-146. (JSTOR link).

Baily, H. H. 1929. Some observations on accounting in France and Germany. The Accounting Review (March): 38-43. (JSTOR link).

Baily, H. H. 1931. First-year examinations. The Accounting Review (March): 57-61. (JSTOR link).

Bailyn, L. 1977. Research as a cognitive process. Quality and Quantity (11): 97-117.

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Banham, R. 2010. Game changer: Want to score big with your next new product or growth strategy? Take it one level at a time. CFO (September): 56-59 .

Banham, R. 2010. Have no fear, the consultants are here: Hiring outside expertise has long been a perilous exercise, but clients are gaining the upper hand. CFO (June): 56-59 .

Banham, R. 2010. Matter of perception: CFO compensation is up and down. That should make shareholders and finance chiefs happy, which is no easy feat. CFO (October): 60-65 .

Banham, R. 2010. The shape to things to come: L, V, or W? Perhaps a check mark, or something with a wiggly tail? Top economists debate what the recovery will look like. CFO (March): 48-53 .

Banham, R. 2010. Shape shifters: Top economists tinker with their projections for 2011. CFO (December): 48-51 .

Banham, R. 2010. Strategic inquisitions: We ask CFOs what it takes to become a true partner in setting company strategy. CFO (December): 42-47 .

Banham, R. 2011. Disaster averted? A torrent of bad news for business may be good news for enterprise risk management. CFO (April): 56-63. ("Thanks to the global financial meltdown, we now know what a "black swan" is. But do we know from which direction the next one will swim into view, and what to do when it does? Black swans are, or course, those highly improbable but painfully consequential events that strike from the blue - or from the streets of Cairo, or from an offshore oil rig, or from a poorly designed car part. They can destroy a company's reputation, cripple its financial performance, and perhaps even kill it outright.")

Banham, R. 2011. Enjoy the ride: CFO compensation made headway last year, but the sailing may not be so smooth in 2011. CFO (October): 60-67 .

Banham, R. 2011. Going public by accident: Private companies may unwittingly find themselves in the public eye when shares are traded too freely. CFO (March): 58-62.

Banham, R. 2011. Let it roll: Why more companies are abandoning budgets in favor of rolling forecasts. CFO (May): 42-47.

Banham, R. 2011. Looking in the mouth of the gift card: Consumers love them, and so do companies. But finance departments face plenty of challenges in managing them well. CFO (September): 58-62.

Banham, R. 2011. Space race: The weak real estate market offers CFO's a great opportunity. Here's how to maximize it. CFO (January/February): 59-63.

Banham, R. 2011. The price is (more) right: Improved technology - and leadership from finance - may help companies optimize their margins. CFO (June): 60-63.

Banham, R. 2011. What ever happened to the virtual close? CFO (November): 62-66.

Banham, R. 2012. Freed from the budget: Many companies see budgeting as a time-consuming exercise of limited value. Some are resorting to a radical fix: Getting rid of the budget. CFO (September): 41-46. (Includes 10 reasons for replacing the budget and six things beyond budgeting companies do instead of budgeting).

Banham, R. 2012. Too much of a good thing: Working capital is piling up at America's largest companies. CFO (July/August): 46-53. (The 2012 CFO/REL working capital scorecard includes: Days sales outstanding, Days inventory outstanding, Days payables outstanding, and Days working capital).

Banham, R. 2012. When the boomers go: The coming retirement of the baby boomers could leave businesses short of critical knowledge and skills. Make sure it doesn't happen to your company. CFO (June): 50-55.

Banham, R. 2012. Where the money is, and the security isn't. CFO (January/February): 31-32.

Banham, R. and N. Webb. 2012. Project runaway: Strategic visions are great, but they can turn into nightmares at the project level. CFO (May): 46-51.

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Barrett, G. E. 1907. Company management in Germany. Journal of Accountancy (May): 60-61.

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Barrett, G. E. 1907. Presidential address. Journal of Accountancy (March): 407.

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Barry, J. S. 2011. Another bite at the big apple: The Gaied residency case. The CPA Journal (September): 7.

Barry, J. S. 2011. Building a professional community online. The CPA Journal (October): 7.

Barry, J. S. 2011. COAP: The next generation. The CPA Journal (May): 7.

Barry, J. S. 2011. Cpapac: How does it work for you? The CPA Journal (August): 7.

Barry, J. S. 2011. Is it time for New York firms to embrace NON-CPA partners? The CPA Journal (November): 7.

Barry, J. S. 2011. Meet the press: Building a relationship with the public. The CPA Journal (June): 7.

Barry, J. S. 2011. Think your firm is exempt from mandatory quality review? The CPA Journal (December): 7.

Barry, J. S. 2011. To protect and serve: NYSSCPA is looking for quality reviewers. The CPA Journal (July): 7.

Barry, J. S. 2012. A government affairs program that works for you. The CPA Journal (June): 7.

Barry, J. S. 2012. A pathway for access to the profession. The CPA Journal (September): 7.

Barry, J. S. 2012. A pound of cure: Preparing for the ACA's 2014 deadline. The CPA Journal (August): 7. (Obama's healthcare reform law).

Barry, J. S. 2012. Mending the gaps in the generational bridge. The CPA Journal (July): 7.

Barry, J. S. 2012. Truth and accuracy - in words and numbers. The CPA Journal (October): 7.

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Barsky, N. P. 2001. Unleashing the value in the supply chain. Strategic Finance (January): 32-37.

Barsky, N. P. and A. H. Catanach Jr. 2001. Perception is reality: Managing student and parental expectations is critical to increasing accounting enrollments. Management Accounting Quarterly (Fall): 22-32.

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

Barsky, N. P. and A. H. Catanach Jr. 2011. Every manager can be an innovator. Strategic Finance (August): 22-29.

Barsky, N. P. and A. H. Catanach Jr. 2013. What makes a CFO "the best"? Strategic Finance (April): 28-34.

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Barsky, N. P. and S. F. Jablonsky. 2000. The digital CFO. Strategic Finance (June): 52-56. (Adapt or fall by the cyber wayside).

Barsky, N. P., A. H. Catanach Jr. and B. M. Kozlowski. 2003. Creating strategic responses to critical risks facing accounting education. Issues In Accounting Education (November): 445-462.

Barsness, Z. I., K. A. Diekmann and M. L. Seidel. 2005. Motivation and opportunity: The role of remote work, demographic dissimilarity, and social network centrality in impression management. The Academy of Management Journal 48(3): 401-419. (JSTOR link).

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Bartel, C. A. and R. Saavedra. 2000. The collective construction of work group moods. Administrative Science Quarterly 45(2): 197-231. (JSTOR link).

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Barth, M. E. 1994. Fair value accounting: Evidence from investment securities and the market valuation of banks. The Accounting Review (January): 1-25. (JSTOR link). (Part of a forum on financial reporting).

Barth, M. E. 2003. Discussion of “Compensation policy and discretionary disclosure”. Journal of Accounting and Economics (January): 311-318.

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Barth, M. E. and C. M. Murphy. 1994. Required financial statement disclosures: Purposes, subject, number, and trends. Accounting Horizons (December): 1-22.

Barth, M. E. and G. Clinch. 1998. Revalued financial, tangible, and intangible assets: Associations with share prices and non-market-based value estimates. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 199-233. (JSTOR link).

Barth, M. E. and M. F. McNichols. 1994. Estimation and market valuation of environmental liabilities relating to superfund sites. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 177-209. (JSTOR link).

Barth, M. E. and R. Kasznik. 1999. Share repurchases and intangible assets. Journal of Accounting and Economics 28(2)(December): 211-241.

Barth, M. E. and W. R. Landsman. 1995. Fundamental issues related to using fair value accounting for financial reporting. Accounting Horizons (December): 97-107.

Barth, M. E., D. P. Cram and K. K. Nelson. 2001. Accruals and the prediction of future cash flows. The Accounting Review (January): 27-58. (JSTOR link).

Barth, M. E., D. W. Collins, G. M. Crooch,  J. A. Elliott, T. J. Frecka, E. A. Imhoff Jr, W. R. Landsman and R. G. Stephens. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to The FASB exposure draft "Accounting by creditors for impairment of a loan - Income recognition". Accounting Horizons (March): 96-98.

Barth, M. E., D. W. Collins, G. M. Crooch, J. A. Elliott, T. J. Frecka, E. A. Imhoff, Jr., W. R. Landsman, C. L. McDonald and D. G. Searfoss. 1993. AAA's Financial Accounting Standards Committee response to FASB discussion memorandums and exposure draft: Accounting by creditors for impairment of a loan.  Accounting Horizons (September): 114-117.

Barth, M. E., D. W. Collins, G. M. Crooch, J. A. Elliot, T. J. Flecka, E. A. Imhoff, Jr. W. R. Landsman, C. L. McDonald and D. G. Searfoss. 1994. AAA's Financial Accounting Standards Committee report,. Response to the FASB exposure draft "Accounting for certain investments in debt securities".  Accounting Horizons (June): 117-119.

Barth, M. E., D. W. Collins, G. M. Crooch, J. A. Elliott, T. J. Frecka, E. A. Imhoff Jr, W. R. Landsman and R. G. Stephens. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to the FASB exposure draft "Disclosure about derivative instruments and fair value of financial instruments". Accounting Horizons (March): 92-95.

Barth, M. E., D. W. Collins, J. A. Elliott, J. W. Gribble, W. R. Landsman, S. H. Penman, J. T. Smith, R. G. Stephens and T. D. Warfield. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to the FASB exposure draft "Accounting for mortgage servicing rights, and excess servicing rights and for securitization of mortgage loans". Accounting Horizons (June): 77-79.

Barth, M. E., D. W. Collins, J. A. Elliott, J. W. Gribble, W. R. Landsman, S. H. Penman, J. T. Smith, R. G. Stephens and T. D. Warfield. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to the FASB "Preliminary views on major issues related to consolidation policy". Accounting Horizons (June): 80-82.

Barth, M. E., G. Clinch and T. Shibano. 1999. International accounting harmonization and global equity markets. Journal of Accounting and Economics (January): 201-235.

Barth, M. E., G. Clinch and T. Shibano. 2003. Market effects of recognition and disclosure. Journal of Accounting Research (September): 581-609. (JSTOR link).

Barth, M. E., I. D. Gow and D. J. Taylor. 2012. Why do pro forma and Street earnings not reflect changes in GAAP? Evidence from SFAS 123R. Review of Accounting Studies 17(3): 526-562.

Barth, M. E., J. A. Elliott and M. W. Finn. 1999. Market rewards associated with patterns of increasing earnings. Journal of Accounting Research (Autumn): 387-413. (JSTOR link).

Barth, M. E., J. A. Elliott, D. W. Collins, G. M. Crooch, T. J. Frecka, E. A. Imhoff Jr, W. R. Landsman and R. G. Stephens. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to the FASB discussion document "Accounting for hedging and other risk-adjusting activities: Questions for comment and discussion". Accounting Horizons (March): 87-91.

Barth, M. E., M. B. Clement, G. Foster and R. Kasznik. 1998. Brand values and capital market valuation. Review of Accounting Studies 3(1-2): 41-68. 

Barth, M. E., M. F. McNichols and G. P. Wilson. 1997. Factors influencing firms' disclosures about environmental liabilities. Review of Accounting Studies 2(1): 35-64.

Barth, M. E., R. Kasznik and M. F. McNichols. 2001. Analyst coverage and intangible assets. Journal of Accounting Research (June): 1-34. (JSTOR link).

Barth, M. E., T. B. Bell, D. W. Collins, G. M. Crooch, J. A. Elliot, T. J. Flecka, E. A. Imhoff, Jr. W. R. Landsman and R. G. Stephens. 1994. AAA's Financial Accounting Standards Committee reports. Response to the FASB prospectus "Earnings per share".  Accounting Horizons (June): 111-113.

Barth, M. E., T. B. Bell, D. W. Collins, G. M. Crooch, J. A. Elliot, T. J. Flecka, E. A. Imhoff, Jr. W. R. Landsman and R. G. Stephens. 1994. AAA's Financial Accounting Standards Committee reports. Response to exposure draft "Accounting for stock-based compensation".  Accounting Horizons (June): 114-116.

Barth, M. E., T. B. Bell, D. W. Collins, G. M. Crooch, J. A. Elliot, T. J. Flecka, E. A. Imhoff, Jr. W. R. Landsman and R. G. Stephens. 1994. AAA's Financial Accounting Standards Committee report. Response to the FASB discussion memorandum "Reporting disaggregated information by business enterprises". Accounting Horizons (September): 75-82.

Barth, M. E., W. H. Beaver and C. H. Stinson. 1991. Supplemental data and the structure of thrift share prices. The Accounting Review (January): 56-66. (JSTOR link). (Part of a forum on accounting disclosures and stock prices).

Barth, M. E., W. H. Beaver and W. R. Landsman. 1992. The market valuation implications of net periodic pension cost components. Journal of Accounting and Economics (March): 27-62.

Barth, M. E., W. H. Beaver and W. R. Landsman. 1996. Value-relevance of banks' fair value disclosures under SFAS No. 107. The Accounting Review (October): 513-537. (JSTOR link).

Barth, M. E., W. H. Beaver and W. R. Landsman. 1998. Relative valuation roles of equity book value and net income as a function of financial health. Journal of Accounting and Economics (26 February): 1-34.

Barth, M. E., W. H. Beaver and W. R. Landsman. 2001. The relevance of the value relevance literature for financial accounting standard setting: Another view. Journal of Accounting and Economics (September): 77-104.

Barth, M. E., W. H. Beaver, J. R. M. Hand and W. R. Landsman. 1999. Accruals, cash flows, and equity values. Review of Accounting Studies 4(3-4): 205-229.

Barth, M. E., W. R. Landsman and R. J. Rendleman, Jr. 1998. Option pricing-based bond value estimates and a fundamental components approach to account for corporate debt. The Accounting Review (January): 73-102. (JSTOR link).

Barth, M. E., W. R. Landsman and R. J. Rendleman Jr. 2000. Implementation of an option pricing-based bond valuation model for corporate debt and its components. Accounting Horizons (December): 455-479.

Barth, M. E., W. R. Landsman, M. Lang and C. Williams. 2012. Are IFRS-based and US GAAP-based accounting amounts comparable? Journal of Accounting and Economics (August): 68-93.

Barth, R. E. 1920. Accounting for food preserving companies. Journal of Accountancy (February): 91-97.

Barthelemy, J. 2001. The hidden costs of IT outsourcing. MIT Sloan Management Review (Spring): 60-69.

Barthélemy, J. 2006. The experimental roots of revolutionary vision. MIT Sloan Management Review (Fall): 81-84.

Bartlett, C. A. and S. Ghoshal. 2002. Building competitive advantage through people. MIT Sloan Management Review (Winter): 34-41.

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 Bartlett, R. W. 1983. Power Base Attribution and the Perceived Legitimacy of Managerial Accounting. Ann Arbor: UMI Research Press. 

 Bartlett, R. W. 1991. A heretical challenge to the incantations of audit independence. Accounting Horizons (March): 11-16.

 Bartley, J., A. Y. S. Chen and E. Z. Taylor. 2011. A comparison of XBRL filings to corporate 10-Ks: Evidence from the voluntary filings program. Accounting Horizons (June): 227-245.

 Bartley, J., F Buckless, Y. S. A Chen, S. K. Harvey, S. Showalter and G. Zuckerman. 2012. Flexible budgeting meets sustainability at Bacardi Limited. Strategic Finance (December): 28-34.

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Beams, F. A. 1969. Indications of pragmatism and empiricism in accounting thought. The Accounting Review (April): 382-388. (JSTOR link).  (Compares two views related to the purpose of accounting. The Empirical line of thought - The purpose of accounting is to present the facts of enterprise financial experience. The Pragmatic line of thought - The purpose of accounting is to provide useful information about the enterprise.)

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Beard, D. F. 2007. Retaliation: Unlawful, unethical, or just to be expected? Strategic Finance (August): 32-38. (Protecting whistleblowers).

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Beard, V. K. 1997. Performance appraisal of public accounting interns: A qualitative analysis of self-reported deficiencies. Issues In Accounting Education (Spring): 15-26.

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Beasley, A. L. 2005. The style split: Good communication has no gender. Journal of Accountancy (September): 91-92.

Beasley, M., A. Chen, K. Nunez and L. Wright. 2006. Working hand in hand: Balanced scorecards and enterprise risk management. Strategic Finance (March): 49-55.

Beasley, M., M. Bradford and B. Dehning. 2009. The value impact of strategic intent on firms engaged in information systems outsourcing. International Journal of Accounting Information Systems 10(2): 79-96.

Beasley, M., M. Bradford and D. Pagach. 2004. Outsourcing? At your own risk. Strategic Finance (July): 22-29. (The risks associated with outsourcing).

Beasley, M. S. 1996. An empirical analysis of the relation between the board of director composition and financial statement fraud. The Accounting Review (October): 443-465. (JSTOR link).

Beasley, M. S. 2003. SAS No 99: A new look at auditor detection of fraud. Journal of Forensic Accounting (4): 1-20.

Beasley, M. S. and J. G. Jenkins. 2003. The relation of information technology and financial statement fraud. Journal of Forensic Accounting (4): 217-232.

Beasley, M. S. and M. L. Frigo. 2007. Strategic risk management: Creating and protecting value. Strategic Finance (May): 24-31, 53.

Beasley, M. S., B. C. Branson and B. V. Hancock. 2008. Rising expectations. Journal of Accountancy (April): 44-50.

Beasley, M. S., B. C. Branson and B. V. Hancock. 2010. Are you identifying your most significant risks? Strategic Finance (November): 29-35.

Beasley, M. S., F. A. Buckless, S. M. Glover and D. F. Prawitt. 2005. Auditing Cases (3rd Edition). Prentice Hall.

Beasley, M. S., J. V. Carcello and D. R. Hermanson. 1999. Just say 'no'. Strategic Finance (May): 52-57. (The Committee of Sponsoring Organizations of the Treadway Commission or COSO study suggests control guidelines based on fraud cases).

Beasley, M. S., J. V. Carcello, D. R. Hermanson and P. D. Lapides. 2000. Fraudulent financial reporting: Consideration of industry traits and corporate governance mechanisms. Accounting Horizons (December): 441-454.

Beasley, M. S., R. Clune and D. R. Hermanson. 2008. The impact of enterprise risk management on the internal audit function. Journal of Forensic Accounting 9(1): 1-20.

Beath, C., I. Becerra-Fernandez, J. Ross and J. Short. 2012. Finding value in the information explosion. MIT Sloan Management Review (Summer): 18-20.

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Beattie, V. and M. J. Jones. 2002. The impact of graph slope on rate of change judgments in corporate reports. Abacus 38(2): 177-199. 

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Beatty, A. 1999. Assessing the use of derivatives as part of a risk-management strategy. Journal of Accounting and Economics (January): 353-357. 

Beatty, A. 2007. Discussion of “Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting”. Journal of Accounting and Economics (September): 32-35.

Beatty, A. and D. G. Harris. 1999. The effects of taxes, agency costs and information asymmetry on earnings management: A comparison of public and private firms. Review of Accounting Studies 4(3-4): 299-326.

Beatty, A. and D. G. Harris. 2001. Intra-group, interstate strategic income management for tax, financial reporting, and regulatory purposes. The Accounting Review (October): 515-536. (JSTOR link).

Beatty, A. and J. Weber. 2003. The effects of debt contracting on voluntary accounting method changes. The Accounting Review (January): 119-142. (JSTOR link).

Beatty, A. and J. Weber. 2006. Accounting discretion in fair value estimates: An examination of SFAS 142 goodwill impairments. Journal of Accounting Research (May): 257-288. (JSTOR link).

Beatty, A. and S. Liao. 2011. Do delays in expected loss recognition affect banks' willingness to lend? Journal of Accounting and Economics (June): 1-20.

Beatty, A., J. Weber and J. J. Yu. 2008. Conservatism and debt. Journal of Accounting and Economics (August): 154-174.

Beatty, A., K. Ramesh and J. Weber. 2002. The importance of accounting changes in debt contracts: The cost of flexibility in covenant calculations. Journal of Accounting and Economics (June): 205-227.

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Beatty, A., R. Petacchi and H. Zhang. 2012. Hedge commitments and agency costs of debt: Evidence from interest rate protection covenants and accounting conservatism. Review of Accounting Studies 17(3): 700-738.

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Beatty, A., S. L. Chamberlain and J. Magliolo. 1995. Managing financial reports of commercial banks: The influence of taxes, regulatory capital, and earnings. Journal of Accounting Research (Autumn): 231-261. (JSTOR link).

Beatty, A., S. Liao and J. Weber. 2012. Evidence on the determinants and economic consequences of delegated monitoring. Journal of Accounting and Economics (June): 555-576.

Beatty, A., W. S. Liao and J. Weber. 2010. The effect of private information and monitoring on the role of accounting quality in investment decisions. Contemporary Accounting Research 27(1): 17-47.

Beatty, A. L., B. Ke and K. R. Petroni. 2002. Earnings management to avoid earnings declines across publicly and privately held banks. The Accounting Review (July): 547-570. (JSTOR link). 

Beatty, C. A. 1992. Implementing advanced manufacturing technologies: Rules of the road. Sloan Management Review (Summer): 49-60.

Beatty, R. P. 1989. Auditor reputation and the pricing of initial public offerings. The Accounting Review (October): 693-709. (JSTOR link).

Beatty, R. P. 1993. The economic determinants of auditor compensation in the initial public offerings market. Journal of Accounting Research (Autumn): 294-302. (JSTOR link).

Beatty, R. P. and E. J. Zajac. 1994. Managerial incentives, monitoring, and risk bearing: A study of executive compensation, ownership, and board structure in initial public offerings. Administrative Science Quarterly 39(2): 313-335. (JSTOR link).

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Beaver, W. H. 1966. Professor Beaver's reply to Professor Neter. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 123-127. (JSTOR link).

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Beaver, W. H. 1968. Market prices, financial ratios, and the prediction of failure. Journal of Accounting Research (Autumn): 179-192. (JSTOR link).

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Beaver, W. H. 1970. The time series behavior of earnings. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 62-99. (JSTOR link).

Beaver, W. H. 1974. Implications of security price research for accounting: A reply to Bierman. The Accounting Review (July): 563-571. (JSTOR link).

Beaver, W. H. 1981. Econometric properties of alternative security return methods. Journal of Accounting Research (Spring): 163-184. (JSTOR link).

Beaver, W. H. 1981. Market efficiency. The Accounting Review (January): 23-37. (JSTOR link).

Beaver, W. H. 1982. Discussion of market-based empirical research in accounting: A review, interpretation, and extension. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 323-331. (JSTOR link).

Beaver, W. H. 1984. Incorporating research into the education process. Issues In Accounting Education: 33-38.

Beaver, W. H. 1987. Presidential address. Accounting Horizons (December): 1-6.

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Beaver, W. H. 1991. Problems and paradoxes in the financial reporting of future events. Accounting Horizons (December): 122-134.

Beaver, W. H. 1992. Challenges in accounting education. Issues In Accounting Education (Fall): 135-144.

Beaver, W. H. 1996. Directions in accounting research: Near and far. Accounting Horizons (June): 113-124.

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Beaver, W. H. 1999. Discussion of “On transitory earnings”. Review of Accounting Studies 4(3-4): 163-167.

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Beaver, W. H. and E. E. Engel. 1996. Discretionary behavior with respect to allowances for loan losses and the behavior of security prices. Journal of Accounting and Economics (August-December): 177-206.

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Beaver, W. H. and M. A. Wolfson. 1982. Foreign currency translation and changing prices in perfect and complete markets. Journal of Accounting Research (Part II, Autumn): 528-550. (JSTOR link).

Beaver, W. H. and M. F. McNichols. 1998. The characteristics and valuation of loss reserves of property casualty insurers. Review of Accounting Studies 3(1-2): 73-95.

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Beaver, W. H. and S. G. Ryan. 2000. Biases and lags in book value and their effects on the ability of the book-to-market ratio to predict book return on equity. Journal of Accounting Research (Spring): 127-148. (JSTOR link).

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Beaver, W. H., A. A. Christie and P. A. Griffin. 1980. The information content of SEC accounting series release N. 190. Journal of Accounting and Economics (August): 127-157.

Beaver, W. H., C. Shakespeare and M. T. Soliman. 2006. Differential properties in the ratings of certified versus non-certified bond-rating agencies. Journal of Accounting and Economics (December): 303-334.

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Beaver, W. H., M. F. McNichols and J. Rhie. 2005. Have financial statements become less informative? Evidence from the ability of financial ratios to predict bankruptcy. Review of Accounting Studies 10(1): 93-122.

Beaver, W. H., M. F. McNichols and K. K. Nelson. 2003. Management of the loss reserve accrual and the distribution of earnings in the property-casualty insurance industry. Journal of Accounting and Economics (August): 347-376.

Beaver, W. H., M. F. McNichols and K. K. Nelson. 2007. An alternative interpretation of the discontinuity in earnings distributions. Review of Accounting Studies 12(4): 525-556.

Beaver, W. H., M. L. McAnally and C. H. Stinson. 1997. The information content of earnings and prices: A simultaneous equations approach. Journal of Accounting and Economics (May): 53-81.

Beaver, W. H., P. A. Griffin and W. R. Landsman. 1982.The incremental information content of replacement cost earnings. Journal of Accounting and Economics (July): 15-39.

Beaver, W. H., P. A. Griffin, and W. R. Landsman. 1984. Testing for incremental information content in the presence of collinearity: A comment. Journal of Accounting and Economics (December): 219-223.

Beaver, W. H., R. A. Lambert and S. G. Ryan. 1987. The information content of security prices : A second look. Journal of Accounting and Economics (July): 139-157.

Beaver, W. H., R. Clarke and W. F. Wright. 1979. The association between unsystematic security returns and the magnitude of earnings forecast errors. Journal of Accounting Research (Autumn): 316-340. (JSTOR link).

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Bebbington, J., I. Thomson and D. Wall. 1997. Accounting students and constructed gender: An exploration of gender in the context of accounting degree choices at two Scottish universities. Journal of Accounting Education 15(2): 241-267.

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Becker, T. 2012. Business credit scores: What CPAs need to know. The CPA Journal (September): 12-13.

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Becker, T. E. and S. L. Martin. 1995. Trying to look bad at work: Methods and motives for managing poor impressions in organizations. The Academy of Management Journal 38(1): 174-199. (JSTOR link).

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Beckett, J. A. 1951. An appraisal of direct costing. N.A.C.A. Bulletin (December): 407-415. (Beckett promotes the idea of different costs for different purposes).

Beckett, J. A. 1951. The art and the science of distribution costing. N.A.C.A. Bulletin (April): 893-906.

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Beckett, J. A. 1964. Management accounting in the age of systems. N.A.A. Bulletin (April): 3-10.

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Bédard, J. 2011. Discussion of “The relationship between perceived tone at the top and earnings quality”. Contemporary Accounting Research 28(4): 1225-1229.

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Bedeian, A. G. 1974. A historical review of efforts in the area of management semantics. The Academy of Management Journal 17(1): 101-114. (JSTOR link).

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Bedeian, A. G. 1975. A comparison and analysis of German and United States managerial attitudes toward the legitimacy of organizational influence. The Academy of Management Journal 18(4): 897-904. (JSTOR link).

Bedeian, A. G. and A. A. Armenakis. 1981. A path-analytic study of the consequences of role conflict and ambiguity. The Academy of Management Journal 24(2): 417-424. (JSTOR link).

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Bedford, N., E. E. Bartholomew, C. A. Bowsher, A. L. Brown, S. Davidson, C. T. Horngren, H. C. Knortz, M. M. Piser, W. G. Shenkir, J. K. Simmons, E. L. Summers and J. T. Wheeler. 1986. Future accounting education: Preparing for the expanding profession. Committee on the Future Structure, Content, and Scope of Accounting Education. Issues In Accounting Education (Spring): 168-195.

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Bedford, N. M. 1952. Need for supplementary data in interpretation of income reports. The Accounting Review (April): 195-201. (JSTOR link).

Bedford, N. M. 1953. Using supplementary data to interpret reported income. The Accounting Review (October):  517-521. (JSTOR link).

Bedford, N. M. 1957. Cost accounting as a motivation technique. N.A.C.A. Bulletin (June): 1250-1257.

Bedford, N. M. 1957. The nature of business costs, general concepts. The Accounting Review (January): 8-14. (JSTOR link).

Bedford, N. M. 1961. Emerging tools for managerial accounting. N.A.A. Bulletin (October): 31-37 .

Bedford, N. M. 1963. The laws of learning and accounting instruction. The Accounting Review (April): 406-408. (JSTOR link). (Old laws: 1) Learning occurs through active practice, 2) People should not try tasks where they are unlikely to succeed, 3) Transfer or using of learned knowledge is to be expected only if the problems encountered are much like those on which the person was trained, 4) Knowledge that leads to a desired goal is easier taught than knowledge motivated only by direct incentives and compulsion. New laws: 1) The law of discovery and 2) The law of transfer. Claimed advantages of the discovery method include: a) It increases the intellectual capacity of the student, b) it shifts the rewards from extrinsic to intrinsic promoting an attitude for continuous life-long learning, and c) it conserves memory by causing the student to develop his or her own associations that are the basis for retrieval).

Bedford, N. M. 1965. Income Determination Theory: An Accounting Framework. Addison-Wesley Publishing Company. Review by Y. Ijiri. (JSTOR link).

Bedford, N. M. 1967. The nature of future accounting theory. The Accounting Review (January): 82-85. (JSTOR link).

Bedford, N. M. 1968. The foundations of accounting measurement. Journal of Accounting Research (Autumn): 270-282. (JSTOR link).

Bedford, N. M. 1973. Corporate accountability. Management Accounting (November): 41-44. ("To whom is the corporation responsible?" "For what is the corporation accountable?")

Bedford, N. M. 1974. Discussion of opportunities and implications of the report on objectives of financial statements. Journal of Accounting Research (Studies on Financial Accounting Objectives): 13-17. (JSTOR link).

Bedford, N. M. 1976. The corporate report: A discussion. Accounting, Organizations and Society 1(1): 111-114.

Bedford, N. M. 1982. The impact of Chambers on the scope of accounting: An analysis and extension. Abacus 18(2): 112-118.

Bedford, N. M. 1997. A History of Accountancy at the University of Illinois at Urbana-Champaign. University of Illinois at Urbana-Champaign.

Bedford, N. M. and J. C. McKeown. 1972. Comparative analysis of net realizable value and replacement costing. The Accounting Review (April): 333-338. (JSTOR link).

Bedford, N. M. and N. Dopuch. 1961. Research methodology and accounting theory - Another perspective. The Accounting Review (July): 351-361. (JSTOR link).

Bedford, N. M. and R. E. Ziegler. 1975. The contributions of A. C. Littleton to accounting thought and practice. The Accounting Review (July): 434-443. (JSTOR link).

Bedford, N. M. and T. Iino. 1968. Consistency reexamined. The Accounting Review (July): 453-458. (JSTOR link).

Bedford, N. M. and V. Baladouni. 1962. A communication theory approach to accountancy. The Accounting Review (October): 650-659. (JSTOR link).

Bedford, N. M., C. H. Griffin and T. H. Williams. 1962. Emerging role of mathematical methodology in accountancy. N.A.A. Bulletin (June): 33-38.

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Beechy, T. H. 1970. The cost of leasing: Comment and correction. The Accounting Review (October): 769-773. (JSTOR link).

Beechy, T. H. and W. A. Bernath. 1971. The measurement of economic activity: An introductory accounting course. The Accounting Review (April): 385-387. (JSTOR link).

Beehr, T. A. and D. C. Gilmore. 1982. Applicant attractiveness as a perceived job-relevant variable in selection of management trainees. The Academy of Management Journal 25(3): 607-617. (JSTOR link).

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Beer, M. 1964. Organizational size and job satisfaction. The Academy of Management Journal 7(1): 34-44. (JSTOR link).

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Beer, M. and R. A. Eisenstat. 2004. How to have an honest conversation about your business strategy. Harvard Business Review (February): 82-89.

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Beersma, B., J. R. Hollenbeck, S. E. Humphrey, H. Moon, D. E. Conlon and D. R. Ilgen. 2003. Cooperation, competition, and team performance: Toward a contingency approach. The Academy of Management Journal 46(5): 572-590. (JSTOR link).

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Bierman, H. Jr. 1957. Capitalization of a public utility and the measurement of income. The Accounting Review (January): 21-25. (JSTOR link).

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Bierman, H. Jr. 1959. Pricing intracompany transfers. The Accounting Review (July): 429-432. (JSTOR link).

Bierman, H. Jr. 1960. Measuring financial liquidity. The Accounting Review (October): 628-632. (JSTOR link).

Bierman, H. Jr. 1961. Depreciable assets - Timing of expense recognition. The Accounting Review (October): 613-618. (JSTOR link).

Bierman, H. Jr. 1962. Capital budgeting - The present-value method and a further step. N.A.A. Bulletin (May): 13-18.

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Bierman, H. Jr. 1963. A problem in expense recognition. The Accounting Review (January): 61-63. (JSTOR link).

Bierman, H. Jr. 1963. Measurement and accounting. The Accounting Review (July): 501-507. (JSTOR link).

Bierman, H. Jr. 1964. Recording obsolescence. Journal of Accounting Research (Autumn): 229-235. (JSTOR link).

Bierman, H. Jr. 1965. Myths and accountants. The Accounting Review (July): 541-546. (JSTOR link).

Bierman, H. Jr. 1966. A further study of depreciation. The Accounting Review (April): 271-274. (JSTOR link).

Bierman, H. Jr. 1966. The bond refunding decision as a Markov process. Management Science (August): B545-B551. (JSTOR link).

Bierman, H. Jr. 1967. Inventory valuation: The use of market prices. The Accounting Review (October): 731-737. (JSTOR link).

Bierman, H. Jr. 1968. The growth period decision. Management Science (February): B302-B309. (JSTOR link).

Bierman, H. Jr. 1968. The term structure of interest rates and accounting for debt. The Accounting Review (October): 657-661. (JSTOR link).

Bierman, H. Jr. 1969. Accelerated depreciation and rate regulation. The Accounting Review (January): 65-78. (JSTOR link).

Bierman, H. Jr. 1969. Discussion of the significance of selected accounting procedures: A statistical test. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 114-118. (JSTOR link).

Bierman, H. Jr. 1970. Investment decisions and taxes. The Accounting Review (October): 690-697. (JSTOR link).

Bierman, H. Jr. 1971. Discounted cash flows, price level adjustments and expectations. The Accounting Review (October): 693-699. (JSTOR link).

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Bierman, H. Jr. 1972. Discounted cash flows, price-level adjustments and expectations: A reply. The Accounting Review (October): 799-800. (JSTOR link).

Bierman, H. Jr. 1973. Accounting for capitalized leases: Tax considerations. The Accounting Review (April): 421-424. (JSTOR link).

Bierman, H. Jr. 1974. Regulation, implied revenue requirements, and methods of depreciation. The Accounting Review (July): 448-454. (JSTOR link).

Bierman, H. Jr.1974. The implications to accounting of efficient markets and the capital asset pricing model. The Accounting Review (July): 557-562. (JSTOR link).

Bierman, H., Jr. 1990. A Review of Alfred Rappaport's Creating Shareholder Value. Journal of Management Accounting Research (2): 140-154.

Bierman, H. Jr. 1990. One more reason to revise statement 96. Accounting Horizons (June): 42-46.

Bierman, H. Jr. 1992. Proportionate consolidation and financial analysis. Accounting Horizons (December): 5-17.

Bierman, H. Jr. 2009. The missing concept: What happened to the importance of matching? The CPA Journal (April): 22-27.