Management And Accounting Web

Main Bibliography
Section F: FRA-FZ

FAA-FILFIN-FLEFLI-FOYFRA-FZ

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

A  |  B  |  C  |  D  |  E  |  F  |  G   |  H  |  I  |  J  |  K  |  L  |  M

N  |  O  |  P  |  Q  |  R  |  S  |  T  |  U  |  V  |  W  |  X Y Z

Fraedrich, K. E. 1974. Inflation and financial reporting. Management Accounting (April): 18-22.

Fragale, A. R., J. J. Sumanth, L. Z. Tiedens and G. B. Northcraft. 2012. Appeasing equals: Lateral deference in organizational communication. Administrative Science Quarterly 57(3): 373-406.

Frakes, A. H. 1977. Introductory accounting objectives and intermediate accounting performance. The Accounting Review (January): 200-210.

Frakes, A. H. 1983. Emphasizing financial accounting theory in intermediate accounting. Issues in Accounting Education: 104-114.

Frakes, A. H. 1987. Survey of undergraduate auditing education. Journal of Accounting Education 5(1): 99-126.

Frakes, A. H. and M. F. Foran. 1978. A framework for examining the evaluative function of accounting learning activities. The Accounting Review (January): 148-154.

Frakes, A. H. and W. C. Lathen. 1985. A comparison of multiple-choice and problem examinations in introductory financial accounting. Journal of Accounting Education 3(1): 81-89.

Framel, J. E. 1988. Managing information as an asset. Management Accounting (July): 27-31.

Frampton, P. and M. Robilliard. 2020. The Joy of Accounting: A Game-Changing Approach That Makes Accounting Easy. Wealthvox Press.

Frampton, P., M. Robilliard and T. York. 2020. The Joy of Accounting: A Game-Changing Approach That Makes Accounting Easy. Wealthvox Press.

Francalanza, C. A. 1997. Accounting education and change in financial accounting. Journal of Accounting Education 15(1): 109-122.

Frances, J. and E. Garnsey. 1996. Supermarkets and suppliers in the United Kingdom: System integration, information and control. Accounting, Organizations and Society 21(6): 591-610.

Francesca, G. 2018. The business case for curiosity. Harvard Business Review (September/October): 48-57.

Francesconi, T. A. 1998. Transforming Lucent's CFO. Management Accounting (July): 22-24, 26, 28, 30.

Francia, A. J. and R. H. Strawser. 1971. Perceptions of financial reporting practices by accounting educators: An empirical study. The Accounting Review (April): 380-384.

Francia, A. J. and R. H. Strawser. 1972. Attitudes of management accountants on the state of the art. Management Accounting (May): 21-24.

Francia, A. J., S. D. Grossman and R. H. Strawser. 1978. The attitudes of management accountants. Management Accounting (November): 35-40.

Francis, A. E. and J. M. Gerwels. 1989. Building a better budget. Quality Progress (October): 70-75. (Summary).

Francis, B., I. Hasan and Q. Wu. 2013. The benefits of conservative accounting shareholders: Evidence from the financial crisis. Accounting Horizons (June): 319-346.

Francis, B., I. Hasan, J. C. Park and Q. Wu. 2015. Gender differences in financial reporting decision making: Evidence from accounting conservatism. Contemporary Accounting Research 32(3): 1285-1318.

Francis, B. B., D. M. Hunter, D. M. Robinson, M. N. Robinson and X. Yuan. 2017. Auditor changes and the cost of bank debt. The Accounting Review (May): 155-184.

Francis, B. B., D. M. Hunter, D. M. Robinson, M. N. Robinson and X. Yaun. 2018. Erratum: Auditor changes and the cost of bank debt. The Accounting Review (November): 395.

Francis, J. 1990. Accounting for futures contracts and the effect on earnings variability. The Accounting Review (October): 891-910.

Francis, J. 1990. Corporate compliance with debt covenants. Journal of Accounting Research (Autumn): 326-347.

Francis, J. 1994. Discussion of lawsuits against auditors. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 95-102.

Francis, J. 1997. Discussion of self-selection and analyst coverage. Journal of Accounting Research (Studies on Experts and the Application of Expertise in Accounting, Auditing, and Tax): 201-208.

Francis, J. 2001. Discussion of empirical research on accounting choice. Journal of Accounting and Economics (September): 309-319.

Francis, J. and A. Smith. 1995. Agency costs and innovation some empirical evidence. Journal of Accounting and Economics (March-May): 383-409.

Francis, J. and D. Philbrick. 1993. Analysts' decisions as products of a multi-task environment. Journal of Accounting Research (Autumn): 216-230.

Francis, J. and K. Schipper. 1999. Have financial statements lost their relevance? Journal of Accounting Research (Autumn): 319-352.

Francis, J. and K. Schipper. 2011. Earnings Management: Emerging Insights in Theory, Practice, and Research by Joshua Ronen, Varda (Lewinstein) Yaari. The Accounting Review (November): 2193-2196.

Francis, J. and L. Soffer. 1997. The relative informativeness of analysts' stock recommendations and earnings forecast revisions. Journal of Accounting Research (Autumn): 193-211.

Francis, J. and M. Smith. 2005. A reexamination of the persistence of accruals and cash flows. Journal of Accounting Research (June): 413-451.

Francis, J., D. Nanda and P. Olsson. 2008. Voluntary disclosure, earnings quality, and cost of capital. Journal of Accounting Research (March): 53-99.

Francis, J., D. Nanda and X. Wang. 2006. Re-examining the effects of regulation fair disclosure using foreign listed firms to control for concurrent shocks. Journal of Accounting and Economics (September): 271-292.

Francis, J., D. Pagach and J. Stephan. 1992. The stock market response to earnings announcements released during trading versus nontrading periods. Journal of Accounting Research (Autumn): 165-184.

Francis, J., D. Philbrick and K. Schipper. 1994. Shareholder litigation and corporate disclosures. Journal of Accounting Research (Autumn): 137-164.

Francis, J., J. D. Hanna and D. R. Philbrick. 1997. Management communications with securities analysts. Journal of Accounting and Economics (31 December): 363-394.

Francis, J., J. D. Hanna and L. Vincent. 1996. Causes and effects of discretionary asset write-offs. Journal of Accounting Research (Studies on Recognition, Measurement, and Disclosure Issues in Accounting, 1996): 117-134.

Francis, J., K. Schipper and L. Vincent. 2002. Earnings announcements and competing information. Journal of Accounting and Economics (August): 313-342.

Francis, J., K. Schipper and L. Vincent. 2002. Expanded disclosures and the increased usefulness of earnings announcements. The Accounting Review (July): 515-546.

Francis, J., K. Schipper and L. Vincent. 2005. Earnings and dividend informativeness when cash flow rights are separated from voting rights. Journal of Accounting and Economics (June): 329-360.

Francis, J., P. Olsson and D. R. Oswald. 2000. Comparing the accuracy and explainability of dividend, free cash flow, and abnormal earnings equity value estimates. Journal of Accounting Research (Spring): 45-70.

Francis, J., R. LaFond, P. M. Olsson and K. Schipper. 2004. Costs of equity and earnings attributes. The Accounting Review (October): 967-1010.

Francis, J., R. LaFond, P. Olsson and K. Schipper. 2005. The market pricing of accruals quality. Journal of Accounting and Economics (June): 295-327.

Francis, J. R. 1984. The effect of audit firm size on audit prices: A study of the Australian Market. Journal of Accounting and Economics (August): 133-151.

Francis, J. R. 1994. Auditing, hermeneutics, and subjectivity. Accounting, Organizations and Society 19(3): 235-269.

Francis, J. R. 2011. A framework for understanding and researching audit quality. Auditing: A Journal of Practice & Theory 30(2): 125-152.

Francis, J. R. 2011. Auditing without borders. Accounting, Organizations and Society 36(4-5): 318-323.

Francis, J. R. and B. Ke. 2006. Disclosure of fees paid to auditors and the market valuation of earnings surprises. Review of Accounting Studies 11(4): 495-523.

Francis, J. R. and B. M. Pollard. 1979. An investigation of nonaudit fees in Australia: Recent developments in the nonaudit services debate. Abacus 15(2): 136-144.

Francis, J. R. and D. J. Stokes. 1986. Audit prices, product differentiation, and scale economies: Further evidence from the Australian market. Journal of Accounting Research (Autumn): 383-393.

Francis, J. R. and D. T. Simon. 1987. A test of audit pricing in the small-client segment of the U. S. audit market. The Accounting Review (January): 145-157.

Francis, J. R. and E. R. Wilson. 1988. Auditor changes: A joint test of theories relating to agency costs and auditor differentiation. The Accounting Review (October): 663-682.

Francis, J. R. and M. D. Yu. 2009. Big 4 office size and audit quality. The Accounting Review (September): 1521-1552.

Francis, J. R. and P. N. Michas. 2013. The contagion effect of low-quality audits. The Accounting Review (March): 521-552.

Francis, J. R. and S. A. Reiter. 1987. Determinants of corporate pension funding strategy. Journal of Accounting and Economics (April): 35-59.

Francis, J. R. and W. Wang. 2021. Common auditors and private bank loans. Contemporary Accounting Research 38(1): 793-832.

Francis, J. R. and X. Martin. 2010. Acquisition profitability and timely loss recognition. Journal of Accounting and Economics (February): 161-178.

Francis, J. R., C. Richard and A. Vanstraelen. 2009. Assessing France's joint audit requirement: Are two heads better than one? Auditing: A Journal of Practice & Theory 28(2): 35-63.

Francis, J. R., D. J. Stokes and D. Anderson. 1999. City markets as a unit of analysis in audit research and the re-examination of big 6 market shares. Abacus 35(2): 185-206.

Francis, J. R., I. K. Khurana and R. Pereira. 2005. Disclosure incentives and effects on cost of capital around the world. The Accounting Review (October): 1125-1162.

Francis, J. R., I. K. Khurana, X. Martin and R. Pereira. 2011. The relative importance of firm incentives versus country factors in the demand for assurance services by private entities. Contemporary Accounting Research 28(2): 487-516.

Francis, J. R., K. Reichelt and D. Wang. 2005. The pricing of national and city-specific reputations for industry expertise in the U.S. audit market. The Accounting Review (January): 113-136.

Francis, J. R., M. L. Pinnuck and O. Watanabe. 2014. Auditor style and financial statement comparability. The Accounting Review (March): 605-633.

Francis, J. R., M. N. Mehta and W. Zhao. 2017. Audit office reputation shocks from gains and losses of major industry clients. Contemporary Accounting Research 34(4): 1922-1974.

Francis, J. R., P. N. Michas and M. D. Yu. 2013. Office size of Big 4 auditors and client restatements. Contemporary Accounting Research 30(4): 1626-1661.

Francis, J. R., P. N. Michas and S. E. Seavey. 2013. Does audit market concentration harm the quality of audited earnings? Evidence from audit markets in 42 countries. Contemporary Accounting Research 30(1): 325-355.

Francis, J. R., S. Huang, I. K. Khurana and R. Pereira. 2009. Does corporate transparency contribute to efficient resource allocation? Journal of Accounting Research (September): 943-989.

Francis, J. R., S. S. Neuman and N. J. Newton. 2019. Does tax planning affect analysts' forecast accuracy? Contemporary Accounting Research 36(4): 2663-2694.

Francis, J. R., S. X. Huang and I. K. Khurana. 2016. The role of similar accounting standards in cross-border mergers and acquisitions. Contemporary Accounting Research 33(3): 1298-1330.

Francis, M. C., T. C. Mulder and J. S. Stark. 1995. Intentional Learning: A Process for Learning to Learn in the Accounting Curriculum. Accounting Education Series (12). American Accounting Association.

Francis, M. E. 1973. Accounting and the evaluation of social programs: A critical comment. The Accounting Review (April): 245-257.

Francis, R. N. 2010. The presence of foreign private issuers in the North American Compustat Database: A note for empirical research in accounting and finance. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 221-226.

Francis, R. N. 2011. Out-of-sample cash flow prediction and cash distributions to shareholders. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 1-9.

Francis, R. N. and P. Eason. 2012. Accruals and the naive out-of-sample prediction of operating cash flow. Advances in Accounting: Incorporating Advances in International Accounting 28(2): 226-234.

Francis-Gladney, L., H. T. Little, N. R. Magner and R. B. Welker. 2004. Does organization-mandated budgetary involvement enhance managers' budgetary communication with their supervisor? Advances in Management Accounting (13): 167-182.

Francis-Gladney, L., R. B. Welker and N. Magner. 2008. An experimental study of the effect of budget favorability on the formation of pseudo-participation perceptions. Advances in Management Accounting (17): 217-245.

Francl, T. J. 1986. Planning, Budgeting and Control for Data Processing: How to Make Zero Base Budgeting Work for You. Wan Nostrand Reinhold Co.

Franco, F. 2013. Book review: Corporate Governance Failures: The Role of Institutional Investors in the Global Financial Crisis by Andrew T. Williams. The Accounting Review (May): 1132-1135.

Franco, F. 2016. Book review: Institutional Investor Activism: Hedge Funds and Private Equity, Economics and Regulation. The Accounting Review (March): 707-710.

Franco, F., O. Urcan and F. P. Vasvari. 2016. Corporate diversification and the cost of debt: The role of segment disclosures. The Accounting Review (July): 1139-1165.

Franco de Lima, G. A. S., A. D. Gois, M. M. Mendes De Luca and E. Patrocinio de Sousa. 2018. Effect of institutional investor participation on price lead earnings quality: International evidence. Journal of International Accounting Research 17(1): 103-119.

Franco-Santos, M., L. Lucianetti and M. Bourne. 2012. Contemporary performance measurement systems: A review of their consequences and a framework for research. Management Accounting Research (June): 79-119.

Frandsen, A. and E. G. McGoun. 2010. To be human is to account? Accounting and the Public Interest (10): 1-12.

Frank, C. and S. R. Valenti. 2021. Energize your practice with a tax innovation challenge: A new type of competition can generate ideas, inspiration, and tangible improvements for accounting firms and CPAs. Journal of Accountancy (August): 36-40.

Frank, C. L. 1907. The United States Customs Service. Journal of Accountancy (June): 131-137.

Frank, C. R. Jr. 1965. A note on the assortment problem. Management Science (May): 724-726.

Frank, G. B., M. H. Sarhan and S. A. Fisher. 1990. Business & academe: Forging an ethics partnership. Management Accounting (June): 47-49.

Frank, G. B., S. A. Fisher and A. R. Wilkie. 1989. Linking cost to price and profit. Management Accounting (June): 22-26.

Frank, G. W. 1950. Ratio analysis calls for internal standards. N.A.C.A. Bulletin (December): 373-382.

Frank, G. W. 1952. Will direct costing theory stand inspection? N.A.C.A. Bulletin (December): 490-499.

Frank, G. W. 1956. Let's develop return-on-investment consciousness. N.A.C.A. Bulletin (October): 200-207.

Frank, G. W. 1956. Procedure to make the budget work. N.A.C.A. Bulletin (July): 1342-1356.

Frank, G. W. 1962. Combined costing procedures at work. N.A.A. Bulletin (June): 15-24.

Frank, H. A. 1912. Partnership and partnership relations. Journal of Accountancy (December): 466-477.

Frank, J. E. 1973. A framework for analysis of PPB success and causality. Administrative Science Quarterly 18(4): 527-543.

Frank, K. E. 2001. Making sense of spin-offs, tracking stock, and equity carve-outs. Strategic Finance (December): 38-43.

Frank, K. E. and D. Charron. 2002. Protecting information on laptops, PDAs and cell phones. Strategic Finance (January): 24-29.

Frank, K. E. and D. J. Lowe. 2003. An examination of alternative work arrangements in private accounting practice. Accounting Horizons (June): 139-151.

Frank, K. E., R. K. Hanson, D. J. Lowe and J. K. Smith. 2001. CPAs' perceptions of the emerging multidisciplinary accounting/legal practice. Accounting Horizons (March): 35-48.

Frank, M. and C. Lenns. 2018. Consolidated group tax allocation agreements: How to handle tax attribute carryovers. The CPA Journal (October): 30-33.

Frank, M., E. Maksymov, M. Peecher and A. Reffett. 2021. Beyond risk shifting: The knowledge-transferring role of audit liability insurers. Contemporary Accounting Research 38(3): 2224-2263.

Frank, M. L. 2020. When do auditors' professional values constrain the biasing effects of self interest" An experimental investigation. Behavioral Research In Accounting 32(2): 41-55.

Frank, M. L. and V. B. Hoffman. 2015. How audit reviewers respond to an audit preparer's affective bias: The ironic rebound effect. The Accounting Review (March): 559-577.

Frank, M. L. and V. B. Hoffman. 2015. Discussion of construal instructions and professional skepticism in evaluating complex estimates. Accounting, Organizations and Society (46): 56-58.

Frank, M. L., J. H. Grenier and J. S. Pyzoha. 2019. How disclosing a prior cyberattack influences the efficacy of cybersecurity risk management reporting and independent assurance. Journal of Information Systems (Fall): 183-200.

Frank, M. M. 2002. The impact of taxes on corporate defined benefit plan asset allocation. Journal of Accounting Research (September): 1163-1190.

Frank, M. M., L. J. Lynch and S. O. Rego. 2009. Tax reporting aggressiveness and its relation to aggressive financial reporting. The Accounting Review (March): 467-496.

Frank, R. E. and W. F. Massy. 1971. The effect of retail promotional activities on sales. Decision Sciences 2(4): 405-431.

Frank, R. H. 2017. Success and Luck: Good Fortune and the Myth of Meritocracy. Princeton University Press.

Frank, R. H. 2022. Book review essay: Luck's expanding footprint. Administrative Science Quarterly 67(3): NP38-NP41. Based on Paige, H. K. 2021. The Genetic Lottery: Why DNA Matters for Social Equality. Princeton University Press.

Frank, T. B. 1928. Depreciation accounting in the machine tool industry. N.A.C.A. Bulletin (August 15).

Frank, W. 1965. A computer application in process cost accounting. The Accounting Review (October): 854-862.

Frank, W. 1969. A study of the predictive significance of two income measures. Journal of Accounting Research (Spring): 123-136.

Frank, W. and R. Manes. 1967. A standard cost application of matrix algebra. The Accounting Review (July): 516-525.

Frank, W. G. 1964. A closer look at two accelerated depreciation methods. N.A.A. Bulletin (December): 35-40.

Frank, W. G. 1972. Evaluation of wage incentives: Fixed costs, revisited. The Accounting Review (January): 155-160.

Frank, W. G. 1974. Solving financial planning problems using input-output models. The Accounting Review (April): 371-376.

Frank, W. G. 1976. Laspeyres indexes for variance analysis in cost accounting: A comment. The Accounting Review (April): 427-431.

Frank, W. G. 1979. An empirical analysis of international accounting principles. Journal of Accounting Research (Autumn): 593-605.

Frank, W. G. 1990. Back to the future: A retrospective view of J. Maurice Clark's Studies In The Economics of Overhead Costs. Journal of Management Accounting Research (2): 155-166. (Summary).

Frank, W. G. and J. J. Weygandt. 1970. Convertible debt and earnings per share: Pragmatism vs. good theory. The Accounting Review (April): 280-289.

Frank, W. G. and J. J. Weygandt. 1971. A prediction model for convertible debentures. Journal of Accounting Research (Spring): 116-126.

Frank, W. G. and J. J. Weygandt. 1971. The APB, yield indices, and predictive ability: A reply. The Accounting Review (April): 338-341.

Franke, G., H. Schlesinger and R. C. Stapleton. 2006. Multiplicative background risk. Management Science (January): 146-153.

Franke, H., K. Foerstl and H. S. Heese. 2021. The interaction effect of goal misalignment and metaknowledge distribution on team decision making in operations and supply chain management. Decision Sciences 52(2): 331-361.

Franke, R. 1975. A process model for costing. Management Accounting (January): 45-47.

Franke, R. 1976. Costing with matrix analysis. Management Accounting (April): 44-46, 53.

Franke, R. H., G. Hofstede and M. H. Bond. 1991. Cultural roots of economic performance: A research note. Strategic Management Journal (12): 165-173.

Franke, W. B. 1925. College and university accounting. Journal of Accountancy (March): 170-181.

Franke, W. B. 1925. Audits, Credit Management. Journal of Accountancy (June): 513-514.

Franke, W. B. 1925. Retail Buying. Journal of Accountancy (November): 387.

Franke, W. B. 1925. Statistics as Applied in Business. Journal of Accountancy (September): 230.

Frankel, M. and R. Trezevant. 1994. The year-end LIFO inventory purchasing decision: An empirical test. The Accounting Review (April): 382-398.

Frankel, R. 2009. Discussion of "Are special items informative about future profit margins?" Review of Accounting Studies 14(2-3): 237-245.

Frankel, R. and C. M. C. Lee. 1998. Accounting valuation, market expectation, and cross-sectional stock returns. Journal of Accounting and Economics (30 June): 283-319.

Frankel, R. and L. Litov. 2009. Earnings persistence. Journal of Accounting and Economics (March): 182-190.

Frankel, R. and X. Li. 2004. Characteristics of a firm's information environment and the information asymmetry between insiders and outsiders. Journal of Accounting and Economics (June): 229-259.

Frankel, R., B. H. Kim, T. Ma and X. Martin. 2020. Bank monitoring and financial reporting quality: The case of accounts receivable-based loans. Contemporary Accounting Research 37(4): 2120-2144.

Frankel, R., C. Seethamraju and T. Zach. 2008. GAAP goodwill and debt contracting efficiency: Evidence from net-worth covenants. Review of Accounting Studies 13(1): 87-118.

Frankel, R., J. Jennings and J. Lee. 2016. Using unstructured and qualitative disclosures to explain accruals. Journal of Accounting and Economics (November-December): 209-227.

Frankel, R., J. Lee and Z. Lemayian. 2018. Proprietary costs and sealing documents in patent litigation. Review of Accounting Studies 23(2): 452-486.

Frankel, R., M. Johnson and D. J. Skinner. 1999. An empirical examination of conference calls as a voluntary disclosure medium. Journal of Accounting Research (Spring): 133-150.

Frankel, R., M. McNichols and G. P. Wilson. 1995. Discretionary disclosure and external financing. The Accounting Review (January): 135-150.

Frankel, R., S. Mcvay and M. Soliman. 2011. Non-GAAP earnings and board independence. Review of Accounting Studies 16(4): 719-744.

Frankel, R., S. P. Kothari and J. Weber. 2006. Determinants of the informativeness of analyst research. Journal of Accounting and Economics (April): 29-54.

Frankel, R., W. J. Mayew and Y. Sun. 2010. Do pennies matter? Investor relations consequences of small negative earnings surprises. Review of Accounting Studies 15(1): 220-242.

Frankel, R. H. 1986. How to institute and automate an internal inventory billing system. Corporate Accounting (Fall): 45-51.

Frankel, R. M. and Y. Sun. 2018. Predicting accruals based on cash-flow properties. The Accounting Review (September): 165-186.

Frankel, R. M., A. Kalay and G. Sadka and Y. Zou. 2021. Complementarity between audited financial reporting and voluntary disclosure: The case of former Andersen clients. The Accounting Review (November): 215-238.

Frankel, R. M., M. F. Johnson and K. K. Nelson. 2002. The relation between auditors' fees for nonaudit services and earnings management. The Accounting Review (Supplement: Quality of Earnings Conference): 71-105.

Franken, A. 2003. Lies and the Lying Liars Who Tell Them: A Fair and Balanced Look at the Right. Dutton.

Frankfurt, H. G. 1988. The Importance of What We Care About: Philosophical Essays. Cambridge University Press.

Frankfurt, H. G. 2005. On Bullshit. Princeton University Press.

Frankfurt, H. G. 2006. On Truth. Knopf.

Frankfurt, H. G. 2006. Taking Ourselves Seriously and Getting it Right. Stanford University Press.

Frankfurt, H. G. 2015. On Inequality. Princeton University Press.

Frankfurter, G. and B. Horwitz. 1972. The effects of Accounting Principles Board Opinion No. 15 on earnings per share: A simulation study. The Accounting Review (April): 245-259.

Frankl, P., F. Rubik, M. Bartolomeo and H. Baumann. 2010. Life Cycle Assessment in Industry and Business: Adoption Patterns, Applications and Implications. Springer.

Frankle, A. and C. Hawkins. 1975. Beta coefficients for convertible bonds. Journal of Finance (March): 207-210.

Franklin, J. L. 1975. Down the organization: Influence processes across levels of hierarchy. Administrative Science Quarterly 20(2): 153-164.

Franklin, J. L. 1975. Relations among four social-psychological aspects of organizations. Administrative Science Quarterly 20(3): 422-433.

Franklin, R. L. 1992. Financing options for workers' compensation. Management Accounting (November): 45-49.

Franklin, W. H. 1942. Scheduling shipments under priority regulations. N.A.C.A. Bulletin (April 1): 1041-1049.

Franklin, W. H. 1942. Struggles with standards. N.A.C.A. Bulletin (December 1): 373-383.

Franklin, W. H. 1944. "Men were deceivers ever". N.A.C.A. Bulletin (September 15): 54-60. (According to Franklin, accounting terminology confuses and misleads the public. For example, fixed asset and inventory valuations on the balanced sheet are not valuations and should be labeled as "costs deferred to future operations". Note the confusion is related to the fact that the balance sheet is based on the accountant's concept of book value, while many who view accounting statements may believe that asset valuation is related to market value).

Franklin, W. H. 1946. "There's no accounting for profits". N.A.C.A. Bulletin (October 1): 207-214.

Franklin, W. H. 1947. Productivity in relation to costs. N.A.C.A. Bulletin (March 15): 859-868.

Franklin, W. H. 1951. Allocations of overhead costs - A short-cut. N.A.C.A. Bulletin (August): 1427-1436.

Franklin, W. H. 1961. The management accountant's opportunity in the present business climate. N.A.A. Bulletin (October): 19-24.

Franko, L. G. 1974. The move toward a multidivisional structure in European organizations. Administrative Science Quarterly 19(4): 493-506.

Franks, L. 2020. Cafeteria plan compliance. Journal of Accountancy (March): 52-57.

Franks, L. 2020. 'Gifts' to clergy may be remuneration. Journal of Accountancy (January): 50-51.

Franks, L. 2020. Offside penalty - IRS. Journal of Accountancy (August): 52-53.

Fransen, K. 2015. A closer look at SSARS 21. The CPA Journal (November): 14-15.

Franz, C. R. and D. Robey. 1987. Strategies for research on information systems in organizations: A critical analysis of research purpose and time frame. In Borland, R. J. and R. A. Hirscheim eds. Critical Issues in Information Systems Research. 205-226. New York: John Wiley and Sons Ltd.

Franz, D. R. 2018. "Back to the Future" (Or how a product last sold almost 60 years ago resulted in a current financial statements restatement). Issues in Accounting Education (May): 9-17.

Franz, D. R., H. R. Hassabelnaby and G. J. Lobo. 2014. Impact of proximity to debt covenant violation on earnings management. Review of Accounting Studies 19(1): 473-505.

Franzel, J. 2016. Transforming the PCAOB's agenda. The CPA Journal (July): 42-46.

Franzel, J. 2017. The PCAOB's role in improving audit quality: Keynote address. The CPA Journal (August): 32-37.

Franzel, J. M. 2014. A decade after Sarbanes-Oxley: The need for ongoing vigilance, monitoring, and research. Accounting Horizons (December): 917-930.

Franzen, A. B. 1954. Joint venture accounting for oil production. N.A.C.A. Bulletin (April): 1005-1013.

Frase, P. 2016. Four Futures: Life After Capitalism. Verso.

Fraser, B. W. 2003. Managing risk proactively. Strategic Finance (April): 36-40.

Fraser, C. E. 1923. The readjustment of retail and wholesale operating expenses. Harvard Business Review (January): 212-225.

Fraser, C. E. 1925. Can the small merchant compete with the large store? Harvard Business Review (July): 456-465.

Fraser, E. 1923. To obtain sinking-fund payments from compound-interest tables. Journal of Accountancy (May): 321-334.

Fraser, E. 1925. Some problems in loan valuation simplified. Journal of Accountancy (December): 438-441.

Fraser, I. A. 1988. Deprival value or value to the owner? - A clarification. Abacus 24(1): 86-89.

Fraser, J. A. 1912. Disposition of interest on mortgage. Journal of Accountancy (November): 426-427.

Fraser, J. A. 2004. A return to basics at Kellogg. MIT Sloan Management Review (Summer): 27-30.

Frazer, L. 2015. Failure to launch. The CPA Journal (May): 34-36.

Fraser, W. M. 1989. To buy or not to buy? Management Accounting (December): 34-37. (Related to buying a business).

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