Management And Accounting Web

Main Bibliography
Section K: KOD-KZ


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

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

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

Koehler, R. W. 1968. The relevance of probability statistics to accounting variance control. Management Accounting (October): 35-41.

Koehler, R. W. 1969. Statistical variance control: Through performance reports and on-the-spot observation. Management Accounting (December): 42-46. (A case study related to the statistical analysis of variances and the limitations of using performance reports as control devices).

Koehler, R. W. 1974. The effect of internship programs on subsequent college performance. The Accounting Review (April): 382-384. (JSTOR link).

Koehler, R. W. 1991. Triple-threat strategy. Management Accounting (October): 30-34. (Related to using ABC, direct costing and the contribution margin approach).

Koehler, T. 1922. The Accounting Quiz-answerer. The Tri-service Accounting Corporation.

Koehn, J. L. and J. J. Hallam. 1999. A course survey of financial statement analysis. Issues in Accounting Education (August): 413-421.

Koehn, J. L. and S. W. Shelton. 2014. A comprehensive approach to comprehensive income. Strategic Finance (March): 41-49.

Koehn, N. F. 2001. Brand New: How Entrepreneurs Earned Consumer's trust from Wedgwood to Dell. Harvard Business School Press.

Koelsch, J. R. 1985. CIM: A competitive edge. Production Engineering (November): 28-37.

Koenigsberg, E. 1959. Production lines and internal storage - A review. Management Science (July): 410-433. (JSTOR link).

Koenigsberg, E. 1962. A short note on SANS. Management Science (January): 201-209. (JSTOR link).

Koenigsberg, E. 1966. On jockeying in queues. Management Science (January): 412-436. (JSTOR link).

Koeppen, D. R. 1988. Using the FASB's conceptual framework: Fitting the pieces together. Accounting Horizons (June): 18-26.

Koeppen, D. R. 1990. Creating an accounting culture in the classroom. The Accounting Historians Journal 17(1): 89-96. (JSTOR link).

Koeppen, D. R., C. E. Bain and K. B. Walker. 1990. Are early retirement plans cost effective? Management Accounting (April): 34-37.

Koerber, J. 2017. There is nothing more gratifying... Journal of Accountancy (June): 96.

Koester, E. R. 1935. Modern time study methods through motion study. N.A.C.A. Bulletin (August 15): 1336-1346.

Koester, R. and F. Luthans. 1979. The impact of the computer on the choice activity of decision makers: A replication with actual users of computerized MIS. The Academy of Management Journal 22(2): 416-422. (JSTOR link).

Koester, R. J. 1982. Handbook on Oil and Gas Accounting. Institute For Energy Development.

Koester, R. and W. Carson. 1976. An appraisal of collegiate business students' understanding of price-level-adjusted financial statements The Accounting Review (July): 625-628. (JSTOR link).

Koester, R. J. and L. K. Anderson. 1983. Accounting for plant removal costs: A solution. Management Accounting (November): 75-80.

Kogan, A. 2014. Annual editor report. Journal of Emerging Technologies in Accounting (11): 105-107.

Kogan, A., E. F. Sudit and M. A. Vasarhelyi. 1997. Management accounting in the era of electronic commerce. Management Accounting (September): 26, 28-30.

Kogan, A., E. F. Sudit and M. A. Vasarhelyi. 1999. Continuous online auditing: A program of research. Journal of Information Systems (Fall): 87-103.

Kogut, B. 2000. The network as knowledge: Generative rules and the emergence of structure. Strategic Management Journal (21): 405-425.

Koh, H. C. and M. Y. Koh. 1998. Empirical evaluation of accounting programs: A proposed factor-analytic approach. Journal of Accounting Education 16(2): 295-314.

Koh, H. C., K. L. Sim and L. N. Killough. 2004. The interaction effects of lean production manufacturing practices, compensation, and information systems on production costs: A recursive partitioning model. Advances in Management Accounting (12): 115-135.

Koh, J. and N. Venkatraman. 1991. Joint venture formations and stock market reactions: An assessment in the information technology sector. The Academy of Management Journal 34(4): 869-892. (JSTOR link).

Koh, K. and Y. H. Tong. 2013. The effects of clients' controversial activities on audit pricing. Auditing: A Journal of Practice & Theory 32(2): 67-96.

Koh, K., S. Rajgopal and S. Srinivasan. 2013. Non-audit services and financial reporting quality: Evidence from 1978-1980. Review of Accounting Studies 18(1): 1-33.

Koh, P. and D. M. Reeb. 2015. Missing R&D. Journal of Accounting and Economics (August): 73-94.

Kohavi, R. and S. Thomke. 2017. The surprising power of online experiments: Getting the most out of A/B and other controlled tests. Harvard Business Review (September/October): 74-82. ("In an A/B test the experimenter sets up two experiences: "A", the control, is usually the current system considered the "champion," and "B," the treatment, is a modification that attempts to improve something - the "challenger."").

Kohavi, R., L. Mason, R. Parekh and Z. Zheng. 2004. Lessons and challenges from mining retail e-commerce data. Machine Learning 57 (1-2): 83-113.

Kohl, C. N. 1937. What is wrong with most profit and loss statements? N.A.C.A. Bulletin (July 1): 1207-1219.

Kohl, C. N. 1940. Budgeting for control. N.A.C.A. Bulletin (February 15): 746-757.

Kohl, M. 1961. Objectives of accounting education in the liberal arts college. The Accounting Review (October): 631-634. (JSTOR link).

Kohlbeck, M. 2005. Reporting earnings at Summer Technology - A capstone case involving intermediate accounting topics. Issues in Accounting Education (May): 195-212.

Kohlbeck, M. 2011. Investor valuations of suppliers' major customer disclosures. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 278-285.

Kohlbeck, M. and B. W. Mayhew. 2017. Are related party transactions red flags? Contemporary Accounting Research 34(2): 900-928.

Kohlbeck, M. and T. D. Warfield. 2007. Unrecorded intangible assets: Abnormal earnings and valuation. Accounting Horizons (March): 23-41.

Kohlbeck, M., T. Smith and A. Valencia. 2017. Auditors and net transfers of level 3 fair-value financial instruments. Advances in Accounting: Incorporating Advances in International Accounting (36): 27-39.

Kohlbeck, M. J. and T. J. Smith. 2015. A gain by any other name: Accounting for a bargain purchase gain. Issues in Accounting Education (August): 233-248.

Kohlbeck, M. J., J. R. Cohen and L. L. Holder-Webb. 2009. Auditing intangible assets and evaluating fair market value: The case of reacquired franchise rights. Issues in Accounting Education (February): 45-61. (Case study).

Kohlbeck, M. J., S. D. Krische, N. R. Mangold and S. G. Ryan. 2012. Financial market regulation and opportunities for accounting research. Accounting Horizons (September): 563-581.

Kohler, E. L. 1927. Examinations of the American Institute of Accountants. The Accounting Review (December): 354-361. (JSTOR link).

Kohler, E. L. 1926. Tendencies in balance sheet construction. The Accounting Review (December): 1-11. (JSTOR link).

Kohler, E. L. 1931. A C. P. A. problem. The Accounting Review (December): 308-311. (JSTOR link).

Kohler, E. L. 1931. The concept of earned surplus. The Accounting Review (September): 206-217. (JSTOR link).

Kohler, E. L. 1932. Grading C. P. A. papers. The Accounting Review (March): 67-69. (JSTOR link).

Kohler, E. L. 1932. Needed: A research plan for accountancy. The Accounting Review (March): 1-10. (JSTOR link).

Kohler, E. L. 1932. Solution to problem in December issue. The Accounting Review (June): 142-144. (JSTOR link).

Kohler, E. L. 1935. A federal income-tax chart for 1936. The Accounting Review (December): 406-407. (JSTOR link).

Kohler, E. L. 1935. Some principles for terminologists. The Accounting Review (March): 31-33. (JSTOR link).

Kohler, E. L. 1935. Standards: A dialogue. The Accounting Review (December): 370-379. (JSTOR link).

Kohler, E. L. 1939. Quasi reorganizations. The Accounting Review (December): 456. (JSTOR link).

Kohler, E. L. 1940. Cases in accounting. The Accounting Review (March): 130-131. (JSTOR link).

Kohler, E. L. 1940. Need for budgetary accounts. The Accounting Review (December): 528-530. (JSTOR link).

Kohler, E. L. 1940. Protection for investors. The Accounting Review (September): 446-452. (JSTOR link).

Kohler, E. L. 1942. Accounting principles underlying corporate financial statements a symposium. The Accounting Review (January): 1-3. (JSTOR link).

Kohler, E. L. 1945. Expenditure controls in the United States government. The Accounting Review (January): 31-44. (JSTOR link).

Kohler, E. L. 1946. The development of accounting for regulatory purposes by the Federal Power Commission. The Accounting Review (January): 19-31.

Kohler, E. L. 1948. Depreciation and the Price Level: A Symposium Third negative. The Accounting Review (April): 131-136. (JSTOR link).

Kohler, E. L. 1948. The TVA and its power-accounting problems. The Accounting Review (January): 44-62. (JSTOR link).

Kohler, E. L. 1952. Accounting concepts and national income. The Accounting Review (January): 50-56. (JSTOR link).

Kohler, E. L. 1953. Essential elements in a program of internal audit. The Accounting Review (January): 17-24. (JSTOR link).

Kohler, E. L. 1953. The 1952 Report of the Committee on National Income. The Accounting Review (April): 178. (JSTOR link).

Kohler, E. L. 1955. The activity: Nerve center of management and accounting. N.A.C.A. Bulletin (August): 1627-1633.

Kohler, E. L. 1961. Background for management accounting techniques. N.A.A. Bulletin (October): 5-18. (Address at the annual conference related to the differences between accounting as taught and accounting as practiced).

Kohler, E. L. 1963. A Dictionary for Accountants. Prentice Hall.

Kohler, E. L. 1963. The Jenkins report. The Accounting Review (April): 266-269. (JSTOR link).

Kohler, E. L. 1967. Fairness. The Journal of Accountancy (December): 58-60.

Kohler, E. L. 1975. In all my years. The Accounting Historians Journal 2(1-4): 27-30. (JSTOR link).

Kohler, E. L. and H. T. Scovill. 1938. Some tentative propositions underlying consolidated reports. The Accounting Review (March): 63-77. (JSTOR link).

Kohler, E. L. and W. W. Cooper. 1945. Costs, prices and profits: Accounting in the war program. The Accounting Review (July): 267-308. (JSTOR link).

Kohler, M. F. and A. Matz. 1968. Swiss financial reporting and auditing practices. Abacus 4(1): 3-16.

Kohler, T., K. Matzler and J. Füller. 2009. Avatar-based innovation: Using virtual worlds for real-world innovation. Technovation (June-July): 395-407.

Kohli, R. and R. Sah. 2006. Research note: Some empirical regularities in market shares. Management Science (November): 1792-1798. (JSTOR link).

Kohlmeyer, J. M. III. and J. A. Samuels. 2017. Rebecca's coffee and Tea House: A strategic mapping and balance scorecard case study. Issues in Accounting Education (May): 73-81.

Kohls, P. 2016. Fast track to the CMA. Strategic Finance (June): 64.

Kohn, A. 1992. No Contest: The Case Against Competition. Boston: Houghton Mifflin.

Kohn, A. 1999. Punished By Rewards: The Trouble with Gold Stars, Incentive Plans, A's, Praise, and Other Bribes. Boston: Houghton Mifflin.

Kohn, A. 1993. Why incentive plans cannot work. Harvard Business Review (September-October): 54-63. (Summary).

Kohn, R. E. and D. E. Burlingame. 1971. Air quality control model combining data on morbidity and pollution abatement. Decision Sciences 2(3): 300-310.

Kojima, O. 1977. Accounting textbooks in seventeenth century England - Chiefly about Collins' work. The Accounting Historians Journal 4(1): 69-78. (JSTOR link).

Kojima, O., and B. S. Yamey (eds) 1975. A Notable and very excellente woorke, Daigakudo Books.

Kojima, O., and B. S. Yamey (eds). 1977. The coming of age of double-entry: The Giovanni Farolfi Ledger of 1299-1300. Accounting Historians Journal. (Fall).

Kök, A. G. and Y. Xu. 2011. Optimal and competitive assortments with endogenous pricing under hierarchical consumer choice models. Management Science (September): 1546-1563.

Kokina, J., D. Pachamanova and A. Corbett. 2017. The role of data visualization and analytics in performance management: Guiding entrepreneurial growth decisions. Journal of Accounting Education (38): 50-62. (A case that addresses the growing need for accountants to develop compentency in predictive analytics).

Kokins, I. W. 1922. The scrap problem. National Association of Cost Accountants Official Publications (March 1): 3-14.

Kokkila, L. M. and L. A. Werbaneth, Jr. 1974. The public practice of accounting: An experimental program. The Accounting Review (January): 157-159. (JSTOR link).

Koku, P. S. 2009. The information content and the stock market's reaction to new product announcements in the USA computer industry. Journal of Applied Management Accounting Research (Winter): 21-36.

Koku, P. S. 2010. R&D expenditure and profitability in the pharmaceutical industry in the United States. Journal of Applied Management Accounting Research (Winter): 35-42.

Koku, P. S. and J. Ratnatunga. 2013. Green marketing and misleading statements: The case of Saab in Australia. Journal of Applied Management Accounting Research (Winter): 1-8.

Kokubu, K. and N. Sawabe. 1996. The past, present and future of accounting: A review essay of accounting, organizations and society: The inside and outside of accounting by Sadao Taketera. Accounting, Organizations and Society 21(7-8): 777-787.

Kokula, J. F. 1986. The many roles of the plant controller. Management Accounting (May): 38-41.

Kokula, J. F. 1994. Selling your product line. Management Accounting (January): 49-52.

Kolasinski, A. C. 2009. A tale of two intermediaries: A discussion of Johnston, Markov and Ramnath (2009), and Cheng and Neamtiu (2009). Journal of Accounting and Economics (March): 131-135.

Kolasinski, A. C. 2011. Mark-to-market regulatory accounting when securities markets are stressed: Lessons from the financial crisis of 2007-2009. Journal of Accounting and Economics (November): 174-177.

Kolb, D. A. 1984. Experiential Learning: Experiences as the Source of Learning and Development. Prentice-Hall.

Kolb. D. M. 2015. Be your own best advocate. Harvard Business Review (November): 130-133.

Kolde, E. J. and R. E. Hill. 1967. Conceptual and normative aspects of international management. The Academy of Management Journal 10(2): 119-128. (JSTOR link).

Kole, M. A. 1988. Controlling costs with a database system. Management Accounting (June): 31-35.

Kolesar, P. 1966. Minimum cost replacement under Markovian deterioration. Management Science (May): 694-706. (JSTOR link).

Kolesar, P. 1967. Randomized replacement rules which maximize the expected cycle length of equipment subject to Markovian deterioration. Management Science (July): 867-876. (JSTOR link).

Kolesar, P. J. 1967. A branch and bound algorithm for the knapsack problem. Management Science (May): 723-735. (JSTOR link).

Kolfal, B., R. A. Patterson and M. L. Leo. 2013. Market impact on IT security spending. Decision Sciences 44(3): 517-556.

Kolhoff, M. J. 1959. Probability approach to planning and budgeting. N.A.A. Bulletin (May): 77-78.

Kolko, J. 2015. Design thinking comes of age. Harvard Business Review (September): 66-71.

Kollaritsch, F. 1961. Austria's answer to inflationary profits and taxation. The Accounting Review (July): 439-445. (JSTOR link).

Kollaritsch, F. P. 1960. Can the balance sheet reveal financial position? The Accounting Review (July): 482-489. (JSTOR link).

Kollaritsch, F. P. 1961. Replacement values in practice - The example of Austria. N.A.A. Bulletin (August): 35-46.

Kollaritsch, F. P. 1965. International accounting practices. The Accounting Review (April): 382-385. (JSTOR link).

Kollaritsch, F. P. 1968. Job migration patterns of accountants. Management Accounting (September): 52-55.

Kollaritsch, F. P. 1970. Unbalanced bidding vs. income and performance measurement. Management Accounting (May): 34-37.

Koller, T., M. Goedhart and D. Wessels. 2010. Valuation: Measuring and Managing the Value of Companies, 5th Edition. Wiley.

Kolmin, F. W. and M. J. Cerullo. 1973. Measuring productivity and efficiency. Management Accounting (November): 32-34.

Kolton, P., D. L. Jensen and D. J. Kirk. 1997. Accounting Hall of Fame induction: Remarks, citation and response: Donald James Kirk. The Accounting Historians Journal 24(1): 149-156. (JSTOR link).

Komaroff, A. L. 2009. Executive physicals what's the ROI? Harvard Business Review (September): 28-30.

Kominis, G. and A. I. Dudau. 2012. Time for interactive control systems in the public sector? The case of the Every Child Matters policy change in England. Management Accounting Research (June): 142-155.

Kominis, G. and C. R. Emmanuel. 2007. The expectancy-valence theory revisited: Developing an extended model of managerial motivation. Management Accounting Research (March): 49-75.

Komisar, R. and K. Lineback. 2000. The Monk and the Riddle: The Education of a Silicon Valley Entrepreneur. Harvard Business School Press.

Komissarov, S., J. T. Kastantin and K. Rick. 2014. Impairment of long-lived assets: A comparison under the ASC and IFRS. The CPA Journal (May): 28-33.

Konchitchki, Y. 2016. Accounting valuation and cost of capital dynamics: Theoretical and empirical macroeconomic aspects. Discussion of Callen. Abacus 52(1): 26-34.

Konchitchki, Y. and D. E. O'Leary. 2011. Event study methodologies in information systems research. International Journal of Accounting Information Systems 12(2): 99-115.

Konchitchki, Y. and P. Patatoukas. 2014. Accounting earnings and gross domestic product. Journal of Accounting and Economics (February): 76-88.

Konchitchki, Y., Y. Luo, M. L. Ma and F. Wu. 2016. Accounting-based downside risk, cost of capital, and the macroeconomy. Review of Accounting Studies 21(1): 1-36.

Koning, M., G. Mertens and P. Roosenboom. 20010. The impact of media attention on the use of alternative earnings measures. Abacus 46(3): 258-288.

Konishi, T., H. N. Pontell and G. Geis. 2007. Forensic accounting in Japan. Journal of Forensic Accounting 8(1-2): 141-154.

Konopak, L. T. 1920. Factory costs. Journal of Accountancy (November): 329-337.

Konopak, L. T. 1952. A production planning procedure. N.A.C.A. Bulletin (April): 958-968.

Konor, B. 1969. [Illustration]: Thunderstorm. Administrative Science Quarterly 14(4): 521. (JSTOR link).

Konovsky, M. A. and S. D. Pugh. 1994. Citizenship behavior and social exchange. The Academy of Management Journal 37(3): 656-669. (JSTOR link).

Konrad, A. M. and B. A. Gutek. 1986. Impact of work experiences on attitudes toward sexual harassment. Administrative Science Quarterly 31(3): 422-438. (JSTOR link).

Konrad, A. M. and F. Linnehan. 1995. Formalized HRM structures: Coordinating equal employment opportunity or concealing organizational practices? The Academy of Management Journal 38(3): 787-820. (JSTOR link).

Konrad, A. M. and J. Pfeffer. 1990. Do you get what you deserve? Factors affecting the relationship between productivity and pay. Administrative Science Quarterly 35(2): 258-285. (JSTOR link).

Konrad, A. M. and J. Pfeffer. 1990. Erratum: Do you get what you deserve? Factors affecting the relationship between productivity and pay. Administrative Science Quarterly 35(3): 551. (JSTOR link).

Konrath, L. F. 1972. Foreign exchange versus purchasing power gains and losses. Management Accounting (May): 41-43.

Konstans, C. 1968. The potential of multiple-access-computer service bureaus. Management Accounting (March): 37-42.

Konstantinidi, T. and P. F. Pope. 2016. Forecasting risk in earnings. Contemporary Accounting Research 33(2): 487-525.

Konstantinidi, T., A. Kraft and P. F. Pope. 2016. Asymmetric persistence and the market pricing of accruals and cash flows. Abacus 52(1): 140-165.

Koo, D. S., J. J. Wu and P. E. Yeung. 2017. Earnings attribution and information transfers. Contemporary Accounting Research 34(3): 1547-1579.

Koo, M., H. Lin, and G. Smedley. 2008. The added value of IT investment: A demand-side perspective. Journal of Emerging Technologies in Accounting (5): 175-187.

Koogler, P. R. and R. Stell. 1991. Cross subsidies in overhead application. Journal of Accounting Education 9(1): 149-159.

Koonce, L. 1992. Explanation and counterexplanation during audit analytical review. The Accounting Review (January): 59-76. (JSTOR link).

Koonce, L. 1997. Discussion of implications of proposed segment reporting standards for financial analysts' investment judgments. Journal of Accounting Research (Studies on Experts and the Application of Expertise in Accounting, Auditing, and Tax): 25-33. (JSTOR link).

Koonce, L. 2006. Discussion of “Feedback loops, fair value accounting and correlated investments”. Review of Accounting Studies 11(2-3): 417-427.

Koonce, L. and F. Phillips. 1996. Auditors' comprehension and evaluation of client suggested causes in analytical procedures. Behavioral Research In Accounting (8): 32-48.

Koonce, L. and M. G. Lipe. 2017. Firms with inconsistently signed earnings surprises: Do potential investors use a counting heuristic? Contemporary Accounting Research 34(1): 292-313.

Koonce, L., J. Miller and J. Winchel. 2015. The effects of norms on investor reactions to derivative use. Contemporary Accounting Research 32(4): 1529-1554.

Koonce, L., M. G. Lipe and M. L. McAnally. 2005. Judging the risk of financial instruments: Problems and potential remedies. The Accounting Review (July): 871-895. (JSTOR Link).

Koonce, L., M. G. Lipe and M. L. McAnally. 2008. Investor reactions to derivative use and outcomes. Review of Accounting Studies 13(4): 571-597.

Koonce, L., M. L. McAnally and M. Mercer. 2005. How do Investors judge the risk of financial items? The Accounting Review (January): 221-241. (JSTOR Link).

Koonce, L., N. Seybert and J. Smith. 2011. Causal reasoning in financial reporting and voluntary disclosure. Accounting, Organizations and Society 36(4-5): 209-225.

Koonce, L., U. Anderson and G. Marchant. 1995. Justification of decisions in auditing. Journal of Accounting Research (Autumn): 369-384. (JSTOR link).

Koontz, C. M. 1961. Speak the language. N.A.A. Bulletin (April): 75-76.

Koontz, H. 1958. A preliminary statement of principles of planning and control. The Journal of the Academy of Management 1(1): 45-61. (JSTOR link).

Koontz, H. 1961. The management theory jungle. The Journal of the Academy of Management 4(3): 174-188. (Summary) (JSTOR link).

Koontz, H. 1969. A model for analyzing the universality and transferability of management. The Academy of Management Journal 12(4): 415-429. (JSTOR link).

Koontz, H. 1970. A model for analyzing the universality and transferability of management: Reply. The Academy of Management Journal 13(2): 224. (JSTOR link).

Koontz, H. D. 1964. Toward a Unified Theory of Management. McGraw-Hill.

Koontz, M. M. 1956. Choose the computer the company needs. N.A.C.A. Bulletin (July): 1317-1322.

Koontz, M. M. 1957. Modern communications for modern equipment. N.A.C.A. Bulletin (January): 613-625.

Koopmans, T. C. 1960. A note about Kantorovich's paper, "Mathematical methods of organizing and planning production". Management Science (July): 363-365. (JSTOR link).

Koopmans, T. C. 1962. On the evaluation of Kantorovich's work of 1939. Management Science (April): 264-265. (JSTOR link).

Koot, R. S. and D. A. Walker. 1972. A reconsideration of the 'great ratios' of economics. Decision Sciences 3(3): 115-123.

Kopczak, L. R. and M. E. Johnson. 2003. The supply-chain management effect. MIT Sloan Management Review (Spring): 27-34.

Kopeikina, L. 2006. The elements of a clear decision. MIT Sloan Management Review (Winter): 19-20.

Kopelman, R. 1977. Across-individual, within-individual and return on effort versions of expectancy theory. Decision Sciences (8): 651-662.

Kopelman, R. E. and P. H. Thompson. 1976. Boundary conditions for expectancy theory predictions of work motivation and job performance. The Academy of Management Journal 19(2): 237-258. (JSTOR link).

Kopetzky, M. K. 2008. The fraud factor. The CPA Journal (April): 62-65.

Kopp, D. G. and R. J. Litschert. 1980. A buffering response in light of variation in core technology, perceived environmental uncertainty, and size. The Academy of Management Journal 23(2): 252-266. (JSTOR link).

Kopp, L. S. and E. O'Donnell. 2005. The influence of a business-process focus on category knowledge and internal control evaluation. Accounting, Organizations, and Society 30(5): 423-434.

Kopp, L. S. and F. Phillips. 2005. Integrating accounting topics within or across functions: Effects on students’ structure and use of knowledge. Journal of Accounting Education 23(3): 170-188.

Kopta, W. 1950. What constitutes the unauthorized practice of law by accountants in tax matters. The Accounting Review (January): 76-80. (JSTOR link).

Kopta, W. A. 1954. Managerial utility of accounting in a period of adjustment. The Accounting Review (July): 369-372. (JSTOR link).

Korb, P. J. and J. L. Williams. 2014. Simplified option versus regular method for home office deductions. The CPA Journal (December): 36-39.

Korf, J. H. 1969. Management accounting control by remote output. Management Accounting (November): 44-47.

Korman, A. K. and R. Tanofsky. 1975. Statistical problems of contingency models in organizational behavior. The Academy of Management Journal 18(2): 393-397. (JSTOR link).

Korman, A. K., U. Wittig-Berman and D. Lang. 1981. Career success and personal failure: Alienation in professionals and managers. The Academy of Management Journal 24(2): 342-360. (JSTOR link).

Kormendi, R. and P. Zarowin. 1996. Dividend policy and permanence of earnings. Review of Accounting Studies 1(2): 141-160.

Korn, D. J. 2007. Securing succession success. Journal of Accountancy (December): 34-37.

Korn, H. J. and J. A. C. Baum. 1999. Chance, imitative, and strategic antecedents to multimarket contact. The Academy of Management Journal 42(2): 171-193. (JSTOR link).

Kornberger, M., C. Carter and A. Ross-Smith. 2010. Changing gender domination in a big four accounting firm: Flexibility, performance and client service in practice. Accounting, Organizations and Society 35(8): 775-791.

Kornberger, M., D. Pflueger and J. Mouritsen. 2017. Evaluative infrastructures: Accounting for platform organization. Accounting, Organizations and Society (60): 79-95.

Kornberger, M., L. Justesen and J. Mouritsen. 2011. "When you make manager, we put a big mountain in front of you": An ethnography of managers in a Big 4 accounting firm. Accounting, Organizations and Society 36(8): 514-533.

Kornbluth, J. S. H. 1974. Accounting in multiple objective linear programming. The Accounting Review (April): 284-295. (JSTOR link).

Korner, J. G. Jr. 1925. Practice before the United States Board of Tax Appeals. Journal of Accountancy (July): 1-14.

Korner, J. G. Jr. 1925. The Board of Tax Appeals and the Certified Public Accountants. Journal of Accountancy (November): 321-328.

Kornish, L. J. and C. B. Levine. 2004. Discipline and common agency: The case of audit and nonaudit services. The Accounting Review (January): 173-200. (JSTOR link).

Kornish, L. J. and K. T. Ulrich. 2011. Opportunity spaces in innovation: Empirical analysis of large samples of ideas. Management Science (January): 107-128.

Korsgaard, M. A., D. M. Schweiger and H. J. Sapienza. 1995. Building commitment, attachment, and trust in strategic decision-making teams: The role of procedural justice. The Academy of Management Journal 38(1): 60-84. (JSTOR link).

Korsmeyer, E. W. 1950. Interpretation of earnings changes in an oil company. N.A.C.A. Bulletin (July): 1383-1392.

Korzybski, A. 1995. Science and Sanity: An Introduction to Non-Aristotelian Systems and General Semantics. Institute of General Semantics.

Kosh, A. S., C. E. Lefanowicz and J. R. Robinson. 2013. Regulation FD: A review and synthesis of the academic literature. Accounting Horizons (September): 619-646.

Koshland, D. E. 1986. Anomalous behavior patterns. Journal of Accounting Education 4(1): 191-192.

Kosiol, E. 1937. Bases of valuation in German corporate balance sheets. The Accounting Review (December): 355-360. (JSTOR link).

Kosiol, E. 1938. Annual financial statements of German corporations. The Accounting Review (June): 183-191. (JSTOR link).

Koski, T. R. 2010. Tighter rules for excluding gain on principal residence sales. The CPA Journal (February): 44-49.

Koskivaara, E. and B. Back. 2007. Artificial neural network assistant (ANNA) for continuous auditing and monitoring of financial data. Journal of Emerging Technologies in Accounting (4): 29-45.

Kosloske, R. A. 1952. A pattern for substantiating quantity discounts. N.A.C.A. Bulletin (December): 479-489.

Kosnik, R. D. 1987. Greenmail: A study of board performance in corporate governance. Administrative Science Quarterly 32(2): 163-185. (JSTOR link).

Kosnik, R. D. 1990. Effects of board demography and directors' incentives on corporate greenmail decisions. The Academy of Management Journal 33(1): 129-150. (JSTOR link).

Kossek, E. E., J. A. Colquitt and R. A. Noe. 2001. Caregiving decisions, well-being, and performance: The effects of place and provider as a function of dependent type and work-family climates. The Academy of Management Journal 44(1): 29-44. (JSTOR link).

Kostakis, A., N. Panigirtzoglou and G. Skiadopoulos. 2011. Market timing with option-implied distributions: A forward-looking approach. Management Science (July): 1231-1249.

Kostetsky, O. 1966. Decision making, information systems, and the role of the systems analyst. Management Science (October): C17-C20. (JSTOR link).

Kostolansky, J. C. 1977. Budget control at Corning Glass Works. Management Accounting (November): 21-24, 29.

Kostova, T. and K. Roth. 2002. Adoption of an organizational practice by subsidiaries of multinational corporations: Institutional and relational effects. The Academy of Management Journal 45(1): 215-233. (JSTOR link).

Koten, J. 1982. Auto makers have trouble with kanban. Wall Street Journal (April 7).

Kotha, R., P. H. Kim and O. Alexy. 2014. Turn your science into a business. Harvard Business Review (November): 106-114. (How to avoid the traps when commercializing scientific discoveries).

Kothari, S. P. 1992. Price-earnings regressions in the presence of prices leading earnings: Earnings level versus change specifications and alternative deflators. Journal of Accounting and Economics (June-September): 173-202.

Kothari, S. P. 2001. Capital markets research in accounting. Journal of Accounting and Economics (September): 105-231.

Kothari, S. P. and C. E. Wasley. 1989. Measuring security price performance in size-clustered samples. The Accounting Review (April): 228-249. (JSTOR link).

Kothari, S. P. and J. L. Zimmerman. 1995. Price and return models. Journal of Accounting and Economics (September): 155-192.

Kothari, S. P. and J. Shanken. 2003. Time-series coefficient variation in value-relevance regressions: a discussion of Core, Guay, and Van Buskirk and new evidence. Journal of Accounting and Economics (January): 69-87.

Kothari, S. P. and R. G. Sloan. 1992. Information in prices about future earnings: Implications for earnings response coefficients. Journal of Accounting and Economics (June-September): 143-171.

Kothari, S. P. and R. Lester. 2012. The role of accounting in the financial crisis: Lessons for the future. Accounting Horizons (June): 335-351.

Kothari, S. P., A. J. Leone and C. E. Wasley. 2005. Performance matched discretionary accrual measures. Journal of Accounting and Economics (February): 163-197.

Kothari, S. P., J. S. Sabino and T. Zach. 2005. Implications of survival and data trimming for tests of market efficiency. Journal of Accounting and Economics (February): 129-161.

Kothari, S. P., K. Ramanna and D. J. Skinner. 2010. Implications for GAAP from an analysis of positive research in accounting. Journal of Accounting and Economics (December): 246-286.

Kothari, S. P., T. E. Laguerre and A. J. Leone. 2002. Capitalization versus expensing: Evidence on the uncertainty of future earnings from capital expenditures versus R&D outlays. Review of Accounting Studies 7(4): 355-382.

Kotler, P. 1965. Competitive strategies for new product marketing over the life cycle. Management Science (December): B104-B119. (JSTOR link).

Kotler, P. and G. Armstrong. 2009. Principles of Marketing (13th edition). Prentice Hall.

Kotler, P., B. Calder, E. C. Malthouse and P. J. Korsten. 2012. The gap between the vision for marketing and reality. MIT Sloan Management Review (Fall): 13-14.

Kotler, P., N. Rackham and S. Krishnaswamy. 2006. Ending the war between sales & marketing. Harvard Business Review (July/August): 68-78.

Kottas, J. F. and H. Lau. 1978. Direct simulation in stochastic CVP analysis. The Accounting Review (July): 698-707. (JSTOR link).

Kottas, J. F. and H. Lau. 1978. On the accuracy of normalcy approximation in stochastic C-V-P Analysis: A comment. The Accounting Review (January): 247-251. (JSTOR link).

Kottas, J. F., A. H. Lau and H. Lau. 1978. A general approach to stochastic management planning models: An overview. The Accounting Review (April): 389-401. (JSTOR link).

Kotter, J. P. 1996. Leading Change. Harvard Business School.

Kotter, J. P. 1999. John P. Kotter on What Leaders Really Do. Harvard Business School Press.

Kotter, J. P. 2007. Leading change. Harvard Business Review (January): 96-103.

Kotter, J. P. 2012. Accelerate! How the most innovative companies capitalize on today's rapid-fire strategic challenges - and still make their numbers. Harvard Business Review (November): 43-58. (Dual operating system: The hierarchy and the network).

Kotter, J. P. and D. S. Cohen. 2002. The Heart of Change: Real-Life Stories of How People Change Their Organizations. Harvard Business School Press.

Kotter, J. P. and L. A. Schlesinger. 2008. Choosing strategies for change. Harvard Business Review (July-August): 130, 132-139. (Reprint from 1979).

Kotter, J. P., J. Collins, R. Pascale, J. D. Duck, J. Porras, and A. Athos. 1998. Harvard Business Review on Change. Harvard Business School Press.

Koufteros, X., C. Droge, G. Heim, N. Massad and S. K. Vickery. 2014. Encounter satisfaction in e-tailing: Are the relationships of order fulfillment service quality with its antecedents and consequences moderated by historical satisfaction? Decision Sciences 45(1): 5-48.

Koufteros, X. A., G. E. Rawski and R. Rupak. 2010. Organizational integration for product development: The effects on glitches, on-time execution of engineering change orders, and market success. Decision Sciences 41(1): 49-80.

Koulopoulos, T. M. and T. Roloff. 2006. Smartsourcing: Driving Innovation and Growth Through Outsourcing. Platinum Pres Inc.

Kourti, T. and J. F. MacGregor. 1998. Projection methods for process analysis and statistical process control: Examples and experiences from industrial applications. 52nd Annual Quality Congress Proceedings. Philadelphia, PA (May): 73-77.

Kovacs, T. 2016. Intra-industry information transfers and the post-earnings announcement drift. Contemporary Accounting Research 33(4): 1549-1575.

Koval, E. 1983. Groundbreaking at Montvale. Management Accounting (October): 82-83.

Kovalerchuk, B., E. Vityaev and R. Holtfreter. 2007. Correlation of complex evidence in forensic accounting using data mining. Journal of Forensic Accounting 8(1-2): 53-88.

Kovar, S. E. 2002. Discussion of An experimental examination of alternative forms of web assurance for business-to-consumer e-commerce. Journal of Information Systems (Spring Supplement): 59-63.

Kovar, S. E. and E. G. Mauldin. 2007. Consulting the consultants - Using external services strategically. Strategic Finance (November): 30-37.

Kovar, S. E. and K. Evans. 2001. The Bakery: A cross-functional case study for introductory managerial accounting. Journal of Accounting Education 19(4): 283-303.

Kovar, S. E., K. G. Burke and B. R. Kovar. 2000. Consumer responses to the CPA WEBTRUST assurance. Journal of Information Systems (Spring): 17-35.

Kovar, S. E., R. L. Ott and D. G. Fisher. 2003. Personality preferences of accounting students: A longitudinal case study. Journal of Accounting Education 21(2): 75-94.

Kovarsky, I. 1964. Management, racial discrimination and apprentice training programs. The Academy of Management Journal 7(3): 196-203. (JSTOR link).

Koven, J. 1996. Making the move to client/server. Management Accounting (February): 20-21.

Koven, S. G. 1999. Public Budgeting in the United States: The Cultural and Ideological Setting (Text and Teaching). Georgetown University Press.

Kovener, R. R. 1999. Chart of Accounts for Hospitals. McGraw-Hill.

Koviak, D. L. 1984. Understanding your town's financial report. Management Accounting (December): 53-59.

Kovlak, D. L. 1986. What you should know about repos. Management Accounting (May): 52-56. (Repos refers to repurchase agreements).

Kovnatska, O. 2014. Say yes to mentoring! Strategic Finance (May): 46-51.

Kovnatska, O. and C. S. "Bud" Kulesaza. 2017. Service: The key to financial leadership. Strategic Finance (July): 23-24.

Kovner, A. R., J. Pfeffer and D. Fine. 2010. What more evidence do you need? Harvard Business Review (May): 123-127.

Kowalczyk, T., S. Rafai and A. Taylor. 2006. An experimental investigation of strategic budgeting: A technique for integrating information symmetry. Advances in Management Accounting (15): 1-20.

Kowalczyk, T. K. and C. J. Wolfe. 1998. Anchoring effects associated with recommendations from expert decision aids: An experimental analysis. Behavioral Research In Accounting (10 Supplement): 147-169.

Kowalczyk, T. K. and H. L. Stallworth. 2017. Rex Seafood, Incorporated: Accounting for inventory transactions among related parties. Issues in Accounting Education (February): 33-41.

Koziel, M. 2008. Letting go: Evaluating and firing clients. Journal of Accountancy (January): 54-58.

Koziel, M. 2011. Business development skill builders for young CPAs. Journal of Accountancy (May): 20-23.

Koziel, M. 2017. 4 strategies for efficient, effective audit documentation: Smart planning and standardized procedures can aid in compliance. Journal of Accountancy (November): 26-28.

Kozik, E. 1966. Computer augmentation of managerial reasoning. Management Accounting (December): 35-43.

Koziol, D. S. 1988. How the constraint theory improved a job-shop operation. Management Accounting (May): 44-49.

Kozloski, T. M. 2011. Knowledge transfer in the fraud risk assessment task. Journal of Forensic & Investigative Accounting 3(1): 49-85.

Kozmetsky, G. 1949. What operating data for collective bargaining? N.A.C.A. Bulletin (July 15): 1317-1324.

Kozuh, R. M. 1983. Antecedents of the income tax in Colonial America. The Accounting Historians Journal 10(2): 99-116. (JSTOR link).

KPMG. 2012. IFRS Compared to US GAAP: An Overview. KPMG. (Link).

Kraan, B. and T. Bedford. 2005. Probabilistic inversion of expert judgments in the quantification of model uncertainty. Management Science (June): 995-1006. (JSTOR link).

Kraatz, M. S. 1998. Learning by association? Interorganizational networks and adaptation to environmental change. The Academy of Management Journal 41(6): 621-643. (JSTOR link).

Kraatz, M. S. and J. H. Moore. 2002. Executive migration and institutional change. The Academy of Management Journal 45(1): 120-143. (JSTOR link).

Krach, E. T. 1916. System of accounts for country clubs. Journal of Accountancy (October): 270-287.

Kracht, G. V. 1924. Incidence of business-profits taxes. Journal of Accountancy (October): 241-253.

Kracke, E. A. 1917. Uniform cost accounting for milk distributors. Journal of Accountancy (December): 424-429.

Kracke, E. A. 1941. Inventories: From fetish to creed. The Accounting Review (June): 175-182. (JSTOR link).

Krackhardt, D. 1990. Assessing the political landscape: Structure, cognition, and power in organizations. Administrative Science Quarterly 35(2): 342-369. (JSTOR link).

Krackhardt, D. 1992. The strength of strong ties: The importance of Philos. In Nohria, N. and R. Eccles (Eds.). Networks and Organizations: Structure, Form, and Action: 216-239. Harvard Business School Press.

Krackhardt, D. 1995. Review: WANTED: A good network theory of organization. Reviewed work: Structural Holes: The Social Structure of Competition. by Ronald S. Burt. Administrative Science Quarterly 40(2): 350-354. (JSTOR link).

Krackhardt, D. and L. W. Porter. 1985. When friends leave: A structural analysis of the relationship between turnover and stayers' attitudes. Administrative Science Quarterly 30(2): 242-261. (JSTOR link).

Krackhardt, D., J. McKenna, L. W. Porter and R. M. Steers. 1981. Supervisory behavior and employee turnover: A field experiment. The Academy of Management Journal 24(2): 249-259. (JSTOR link).

Kraemer, H. 2016. A CEO's perspective: How work really gets done - People, strategy, communication, and measurement. Cost Management (September/October): 8-12.

Krafcik, J. F. 1988. Triumph of the lean production system. Sloan Management Review. (Fall): 41-52.

Krafft, J. E. 1967. A payback approach to an integrated business system. Management Accounting (September): 50-54.

Kraft, A. 1975. Piecewise approximation functions an educational note. Decision Sciences 6(3): 568-580.

Kraft, A. and J. Kraft. 1973. Computer applications in teaching econometrics. Decision Sciences 4(2): 284-294.

Kraft, A., A. J. Leone and C. Wasley. 2006. An analysis of the theories and explanations offered for the mispricing of accruals and accrual components. Journal of Accounting Research (May): 297-339. (JSTOR link).

Kraft, A., A. J. Leone and C. E. Wasley. 2007. Regression-based tests of the market pricing of accounting numbers: The Mishkin test and ordinary least squares. Journal of Accounting Research (December): 1081-1114. (JSTOR link).

Kraft, H. and C. Munk. 2011. Optimal housing, consumption, and investment decisions over the life cycle. Management Science (June): 1025-1041.

Kraft, K. K. 1983. Measuring production efficiency. Management Accounting (June): 40-43. (Discussion of standards, productivity and variances).

Kraft, P. 2015. Do rating agencies cater? Evidence from rating-based contracts. Journal of Accounting and Economics (April-May): 264-283.

Kraft, W. H. Jr. 1971. Multiple regression analysis for labor rates. Management Accounting (January): 50-53.

Krage, F. W. 1935. Head office inventory control. N.A.C.A. Bulletin (May 15): 1010-1021.

Krahel, J. P. and M. A. Vasarhelyi. 2014. AIS as a facilitator of accounting change: Technology, practice, and education. Journal of Information Systems (Fall): 1-15.

Krahel, J. P. and W. R. Titera. 2015. Consequences of big data and formalization on accounting and auditing standards. Accounting Horizons (June): 409-422.

Kraig, H. J. 1960. The milepost approach to control of research and development projects. N.A.A. Bulletin (January): 41-56.

Krajewski, L. J., B. E. King, L. P. Ritzman and D. S. Wong. 1987. Kanban, MRP, and shaping the manufacturing environment. Management Science 33(1): 39-57.

Kralewski, J. E., L. Pitt and D. Shatin. 1985. Structural characteristics of medical group practices. Administrative Science Quarterly 30(1): 34-45. (JSTOR link).

Krallinger, J. C. 1998. Make your next acquisition successful. Management Accounting (September): 16-18, 20-21. (Finding and correcting fatal flaws that can torpedo a potential merger).

Kralovetz, R. G. 1996. A guide to successful outsourcing. Management Accounting (October): 32-34, 36, 38.

Kram, K. E. 1983. Phases of the mentor relationship. The Academy of Management Journal 26(4): 608-625. (JSTOR link).

Kram, K. E. and L. A. Isabella. 1985. Mentoring alternatives: The role of peer relationships in career development. The Academy of Management Journal 28(1): 110-132. (JSTOR link).

Kramer, B. K. P. 2009. Rooting out fraud in your organization. Management Accounting Quarterly (Summer): 1-16.

Kramer, B. K. P., C. W. Johnson, G. W. Crain and S. J. Miller. 2005. The practitioner-professor link. Journal of Accountancy (June): 77-80.

Kramer, B. K. P. and T. A. Buckhoff. 2012. Beware of false profits: A Ponzi scheme is alive and well and seeking your money. Strategic Finance (May): 46-52.

Kramer, L. 2010. How French innovators are putting the "social" back in social networking. Harvard Business Review (October): 121-124.

Kramer, L. L. 1952. Construction accounting in a decentralized company. N.A.C.A. Bulletin (March): 818-829.

Kramer, J. L. 1974. Accounting theory: Revolution or evolution? Management Accounting (April): 31-34.

Kramer, M. R. and M. W. Pfitzer. 2016. The ecosystem of shared value: Companies must sometimes team up with governments, NGOs, and even rivals to capture the economic benefits of social progress. Harvard Business Review (October): 80-89.

Kramer, P. 1947. Selling overhead to inventory. N.A.C.A. Bulletin (January 15): 587-603.

Kramer, R. 1970. A control program for construction projects. Management Accounting (October): 38-41.

Kramer, R. M. 2002. When paranoia makes sense. Harvard Business Review (July): 62-69.

Kramer, R. M. 2003. The harder they fall. Harvard Business Review (October): 58-66. (Recognizing the symptoms of reckless leadership).

Kramer, R. M. 2006. The great intimidators. Harvard Business Review (February): 88-96.

Kramer, R. M. 2009. Rethinking trust. Harvard Business Review (June): 68-77.

Kramer, R. M., J. Kirby, J. L. Bower, J. F. Rayport, E. Bonabeau, R. L. Martin, K. Kalyanam, M. Zweben, R. C. Merton, T. A. Stewart, M. Sawhney, D. Caruso, T. H. Davenport, L. Buchanan, H. W. Chesbrough, K. Lieberthal, J. Wirtz, L. Heracleous, M. C. Bateson and J. Rosen. 2005. Breakthrough ideas for 2005. 2005. Harvard Business Review (February): 17-54.

Kramer, S. and F. Hartmann. 2014. How top-down and bottom-up budgeting affect budget slack and performance through social and economic exchange. Abacus 50(3): 314-340.

Kramer, S. S. 1982. Blockage: Valuation of large blocks of publicly traded stocks for tax purposes. The Accounting Review (January): 70-87. (JSTOR link).

Krames, J. A. 2001. The Jack Welch Lexicon of Leadership: Over 250 Terms, Concepts, Strategies & Initiatives of the Legendary Leader. McGraw-Hill Professional.

Kranacher, M. 2008. The future of Sarbanes-Oxley. The CPA Journal (October): 16-21.

Kranacher, M. 2008. Charles D. Niemeier. The CPA Journal (December): 16-22. (Interview).

Kranacher, M. 2008. Restoring trust in an independent watchdog: An exclusive interview with New York State Comptroller Thomas P. DiNapoli. The CPA Journal (August): 18-25.

Kranacher, M. 2008. The PCAOB's primary mission: Improving confidence in financial reporting. The CPA Journal (January): 14-20.

Kranacher, M. 2008. Striving for accountability and sustainability. GAO: Promoting fiscal responsibility in government. A CPA Journal interview with the honorable David M. Walker, former Comptroller General of the United States. The CPA Journal (April): 14-19.

Kranacher, M. 2009. Getting back to our core values. The CPA Journal (January): 14-19.

Kranacher, M. 2009. Staying ahead in the count. The CPA Journal (December): 16-23.

Kranacher, M. 2010. Update for CPA exam candidates. The CPA Journal (May): 80.

Kranacher, M. 2011. 2011 payroll tax holiday: Time to 'roll out the barrel'? The CPA Journal (January): 80.

Kranacher, M. 2011. A letter to the U.S. Leadership: There's a hole in the budget. The CPA Journal (March): 80.

Kranacher, M. 2011. 2011: A year we won't soon forget. The CPA Journal (December): 80.

Kranacher, M. 2011. Deficit reduction versus job creation: A delicate balancing act. The CPA Journal (October): 80.

Kranacher, M. 2011. Editor's response (to Stack on "Greed: Connecting the dots). The CPA Journal (August): 14.

Kranacner, M. 2011. FASB looks to the future: Standards setting in the post-convergence world: An interview with Leslie F. Seidman, FASB Chair. The CPA Journal (December): 16-24.

Kranacher, M. 2011. Full disclosure: All investors need to know. The CPA Journal (April): 80.

Kranacher, M. 2011. Investor protection and public trust: The PCAOB's role in transparency. The CPA Journal (May): 80.

Kranacher, M. 2011. Financial market alchemy: Turning junk into gold. The CPA Journal (June): 80.

Kranacher, M. 2011. Public pensions, broken promises. The CPA Journal (September): 80.

Kranacher, M. 2011. Public pensions, broken promises - redux. The CPA Journal (November): 80.

Kranacher, M. 2011. Raising the bar: An interview with James R. Doty, PCAOB Chairman. The CPA Journal (July): 14-19.

Krancher, M. 2011. Recollections on standards setting, convergence, and crisis. The CPA Journal (February): 20-25.

Kranacher, M. 2011. States' finances: The day of reckoning nears. The CPA Journal (February): 80.

Kranacher, M. 2011. The audit reporting process: An opportunity for fundamental change. The CPA Journal (August): 80.

Kranacher, M. 2012. 2012: The year of the perfect storm. The CPA Journal (December): 80.

Kranacher, M. 2011. Whistleblowing: Can new incentives overcome apprehension? The CPA Journal (July): 80.

Kranacher, M. 2012. Cutting taxes: Will it mean smaller government or bigger deficits? The CPA Journal (September): 80.

Kranacher, M. 2012. Deregulation: Let's not forget what history has shown us. The CPA Journal (April): 80.

Kranacher, M. 2012. How to detect fraud. The CPA Journal (June): 80.

Kranacher, M. 2012. Promoting auditor independence: Overcoming conflicts of interest. The CPA Journal (May): 80.

Kranacher, M. 2012. Promoting the value of internal auditing: An interview with IIA President Richard F. Chambers. The CPA Journal (December): 18-23.

Kranacher, M. 2012. Protecting the public from fraud and ensuring audit quality: An interview with SEC Chief Accountant James L. Kroeker. The CPA Journal (June): 16-23.

Kranacher, M. 2012. Revisiting the Dodd-Frank Act and the challenges of regulation: An interview with former U.S. senator Christopher J. Dodd. The CPA Journal (September): 16-20.

Kranacher, M. 2012. Tax reform: reflecting our values. The CPA Journal (January): 80.

Kranacher, M. 2012. Tax fairness. The CPA Journal (March): 80.

Kranacher, M. 2012. The SEC staff report on IFRS: Kicking the decision down the road. The CPA Journal (August): 80.

Kranacher, M. 2012. What's left in the Fed's monetary policy toolkit: Bernanke tests version 3.0. The CPA Journal (October): 80.

Kranacher, M. 2012. With a fiscal cliff looming: The future ain't what it used to be. The CPA Journal (November): 80.

Kranacher, M. 2013. Earning the public's trust and keeping the profession relevant: An interview with ACCA chief executive Helen Brand. The CPA Journal (April): 14-19.

Kranacher, M. 2013. CEO compensation controversy: A corporate governance failure. The CPA Journal (May): 80.

Kranacher, M. 2013. Editorial: Homeownership: Is it still the American dream? The CPA Journal (February): 80.

Kranacher, M. 2013. Editorial: Libor - Suspicion and scandal: Restoring trust in a global benchmark. The CPA Journal (January): 80.

Kranacher, M. 2013. Growing a family business in sin city: Thoughts from 'Pawn Star' Rick Harrison. The CPA Journal (January): 6, 8-10.

Kranacher, M. 2013. Taking a close look at the SEC: Challenges of today and solutions for the future. The CPA Journal (April): 80.

Kranacher, M. 2013. The GOA's annual audit of the U.S. government: No opinion (again). The CPA Journal (March): 80.

Kranacher, M. 2013. The role of research in fraud prevention. The CPA Journal (June): 80.

Kranacher, M. and J. C. Thomson. 2012. Recognizing the value of management accounting. The CPA Journal (March): 16-21.

Kranacher, M., B. W. Morris, T. A. Pearson and R. A. Riley Jr. 2008. A model curriculum for education in fraud and forensic accounting. Issues in Accounting Education (November): 505-519.

Kras, K., C. Kennergren and A. von Unge. 2017. The interplay between ideological control and formal management control systems - A case study of a non-governmental organisation. Accounting, Organizations and Society (63): 42-59.

Krasney, M. 1971. Accounting controls for corporate EDP costs. Management Accounting (March): 17-18, 26.

Krasnic, T. 2011. How to Study with Mind Maps: The Concise Learning Method. Concise Books Publishing.h

Krasnow, H. S. and R. A. Merikallio. 1964. The past, present, and future of general simulation languages. Management Science (November): 236-267. (JSTOR link).

Krasnyanskaya, A. 2017. A direct line of communication with key financial leadership. Journal of Accountancy (February): 76.

Kratchman, S. H. and L. M. Smith. 2011. Development of and student reactions to an international consolidation case problem. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 325-330.

Kratchman, S. H., R. E. Malcom and R. D. Twark. 1974. An intra-industry comparison of alternative income concepts and relative performance evaluations. The Accounting Review (October): 682-689. (JSTOR link).

Kratchman, S. H., R. E. Malcom and R. D. Twark. 1975. The comparison of alternative income concepts: A reply. The Accounting Review (October): 865-868. (JSTOR link).

Kratchman, S. H., R. E. Malcom and R. D. Twark. 1976. Alternative income concepts and relative performance evaluations: A reply. The Accounting Review (April): 421-426. (JSTOR link).

Kraten, M. 2008. Sixty questions to address before expanding a business practice. The CPA Journal (January): 58-62.

Kraten, M. 2009. Revisting 'Monte Carlo' simulation modeling. The CPA Journal (September): 52-55.

Kraten, M. 2009. Rules vs. principles. The CPA Journal (April): 60-61.

Kraten, M. 2013. Why Libor manipulation matters. The CPA Journal (September): 6-10. (London Interbank Offered Rate scandal).

Kraten, M. 2014. Sustainability - The accounting perspective. The CPA Journal (March): 11-14.

Kraten, M. 2015. Reimagining the financial statements: The "soft skills" of sustainable accounting. The CPA Journal (April): 14-15.

Kraten, M. 2016. Integrated reporting and generational priorities. The CPA Journal (August): 10-11.

Kraten, M. 2016. Reimaging the financial ratios. The CPA Journal (June): 14.

Kraten, M. 2017. Transforming integrated reporting into integrated information management: A proposal for management accountants. The CPA Journal (July): 6-9.

Krauch, H. 1966. Resistance against analysis and planning in research and development. Management Science (December): C47-C58. (JSTOR link).

Kraus, K. and J. Lind. 2010. The impact of the corporate balanced scorecard on corporate control - A research note. Management Accounting Research (December): 265-277. (Corporate control was financially focused in all fifteen large Swedish multinational companies surveyed despite more than half instituting the balanced scorecard at the corporate level. Reasons given for the emphasis on financial results were 1) the importance of simplicity and comparability and 2) growing capital market pressure).

Kraus, K. and T. Strömsten. 2012. Going public: The role of accounting and shareholder value in making sense of an IPO. Management Accounting Research (September): 186-201.

Krause, J., T. Sellhorn and K. Ahmed. 2017. Extreme uncertainty and forward-looking disclosure properties. Abacus 53(2): 240-272.

Krause, P. 1988. Active learning for budgeting concepts. Journal of Accounting Education 6(2): 331-337.

Krause, P. and D. E. Keller. 1988. Bringing world-class manufacturing and accounting to a small company. Management Accounting (November): 28-33.

Krauss, W. R. 1971. Toward a theory of political participation of public bureaucrats. Administrative Science Quarterly 16(2): 180-191. (JSTOR link). 1972. Erratum: Toward a theory of political participation of public bureaucrats. Administrative Science Quarterly 17(1): 57. (JSTOR link).

Krausz, J., A. I. Schiff, J. B. Schiff and J. Vanhise. 1999. The effects of prior work experience and education on performance in the initial graduate-level accounting course. Issues in Accounting Education (February): 1-9.

Krausz, J., J. Hochman and A. Schiff. 1987. The impact of taxation on project valuation for alternative depreciation methods. Accounting Horizons (September): 31-39.

Kraut, A. I. 1975. Some recent advances in cross-national management research. The Academy of Management Journal 18(3): 538-549. (JSTOR link).

Kraut, A. I. 1975. The entrance of black employees into traditionally white jobs. The Academy of Management Journal 18(3): 610-615. (JSTOR link).

Kraut, M. A., J. C. Porter and A. Gray. 2016. Tough choices - Ethical decisions in whistleblowing. IMA Educational Case Journal 9(1): 1-4.

Kravet, T. and T. Shevlin. 2010. Accounting restatements and information risk. Review of Accounting Studies 15(2): 264-294.

Kravet, T. and V. Muslu. 2013. Textual risk disclosures and investors' risk perceptions. Review of Accounting Studies 18(4): 1088-1122.

Kravet, T. D. 2014. Accounting conservatism and managerial risk-taking: Corporate acquisitions. Journal of Accounting and Economics (April-May): 218-240.

Kravitz, B. J. 1968. The standard cost review - A seldom used management tool. Management Accounting (August): 33-36.

Kravitz, R. 2012. Sarbanes-Oxley Act has not met its objectives. The CPA Journal (March): 14-15.

Kravitz, R. H. 2009. Socially responsible accounting. The CPA Journal (November): 16-22.

Kravitz, R. H. 2012. Auditors' responsibility for detecting fraud putting ethics and morality first. The CPA Journal (June): 24-30.

Kravitz, R. H. 2012. Evaluating the AICPA's CPA Horizons 2012: A "Road Map for the Future" or a more socially responsible path? The CPA Journal (November): 11-12, 14.

Kravitz, R. H. 2013. Regarding 'a pathway for access to the profession. The CPA Journal (May): 11-13.

Kravitz, R. H. 2014. 2014: Year in review. The CPA Journal (December): 10-11.

Kravitz, R. H. 2015. A message from the Editor-in-Chief. The CPA Journal (January): 10-11.

Kravitz, R. H. 2015. A message from the Editor-in-Chief. The CPA Journal (February): 12-13.

Kravitz, R. H. 2015. A message from the Editor-in-Chief. The CPA Journal (April): 10-11.

Kravitz, R. H. 2015. A message from the editor-in-Chief: Accounting for state and municipal government. The CPA Journal (June): 8-9.

Kravitz, R. H. 2015. A message from the Editor-in-Chief: Congratulations to the CPA Journal. The CPA Journal (August): 16-17.

Kravitz, R. H. 2015. A message from the Editor-in-Chief: The DOL report. The CPA Journal (July): 11-12.

Kravitz, R. H. 2016. It's amazing what CPAs can do. The CPA Journal (July): 88.

Kravitz, R. H. 2016. It's amazing what CPAs can do: Leading the way on sustainability. The CPA Journal (June): 88.

Kravitz, R. H. 2016. Serving two masters. The CPA Journal (September): 80.

Kravitz, R. H. 2016. What's wrong with putting the clients first? The CPA Journal (March): 72.

Kravitz, R. H. 2017. Serving the public interest: Promoting better government reporting and sustainable corporate governance. The CPA Journal (April): 14.

Kravitz, R. H. 2017. The author responds. The CPA Journal (June): 22-23.

Krawcheck, S. 2012. Four ways to fix banks. Harvard Business Review (June): 106-111.

Kray, L. J., L. Thompson and A. Galinsky. 2001. Battle of the sexes: Gender stereotype confirmation and reactance in negotiations. Journal of Personality and Social Psychology (80): 942-958.

Krebs, M. S. 2016. The lean approach to application development. Cost Management (January/February): 26-30.

Krebs, W. S. 1930. Asset appreciation: Its economic and accounting significance. The Accounting Review (March): 60-69. (JSTOR link).

Krebs, W. S. 1939. Public-utility depreciation in its relation to the rate base. The Accounting Review (June): 93-108. (JSTOR link).

Krebs, W. S. 1950. Rate base problems presented when utilities shift from retirement to depreciation accounting. The Accounting Review (July): 283-291. (JSTOR link).

Krebs, W. S. 1950. Replacement and retirement accounting and rate base valuations. The Accounting Review (October): 351-359. (JSTOR link).

Krebs, W. S. 1954. An analysis of Missouri's utility earnings and rate base formula. The Accounting Review (July): 429-446. (JSTOR link).

Krebs, W. S. 1958. Depreciation and valuation for a utility with only one plant. The Accounting Review (April): 256-264. (JSTOR link).

Krebs, W. S., T. H. Sanders and F. H. Elwell. 1926. Purchases discounts. The Accounting Review (March): 9-17. (JSTOR link).

Krefting, L. A. and A. P. Brief. 1976. The impact of applicant disability on evaluative judgments in the selection process. The Academy of Management Journal 19(4): 675-680. (JSTOR link).

Kreger, P. 1958. Better accounting for fixed expenses in a seasonal business. N.A.A. Bulletin (April): 65-70.

Krehbiel, T. C., J. E. Eighme and P. G. Cottell. 2010. Morgan Systems, Inc.: Application of Six Sigma to the finance function. Journal of Accounting Education 27(2): 104-123.

Kreiner, G. E., E. C. Hollensbe and M. L. Sheep. 2006. Where is the "me" among the "we"? Identity work and the search for optimal balance. The Academy of Management Journal 49(5): 1031-1057. (JSTOR link).

Kreiser, L. 1976. A short history of the economic development and accounting treatment of pension plans. The Accounting Historians Journal 3(1-4): 56-62. (JSTOR link).

Kreiser, L. 1977. Maintaining and improving the audit competence of CPAs: CPA and selected user reaction. The Accounting Review (April): 427-437. (JSTOR link).

Kreiser, L. and P. N. Dare. 1986. Shaker accounting records at Pleasant Hill: 1830-1950. The Accounting Historians Journal 13(2): 19-36. (JSTOR link).

Kreissl, L. J. 2014. Taxpayer wins partial IRA rollover contribution issue on appeal. Journal of Accountancy (August): 75-76.

Kreissl, L. J. 2015. Tax matters: Tax court to reconsider its previous denial of stockholders' transferee liability. Journal of Accountancy (September): 87-88.

Kreissl, L. J., and D. Pulliam. 2013. Act before the deadline: Exclusion of 100% of QSBS gain: Take steps before the end of 2013 to apply favorable rules on gain from the sale of qualified small business stock. Journal of Accountancy (November): 48-50.

Kreissl, L. J. and D. Pulliam. 2013. Subsidiaries' advance agreements are equity instruments. Journal of Accountancy (January): 60-62.

Kreissl, L. J. and D. Pulliam. 2014. Home builder properly reported income under completed-contract method. Journal of Accountancy (June): 70-71.

Kreissl, L. J. and D. Pulliam. 2015. Revenue procedure 2014-55 provides assistance regarding Canadian retirement plans. The CPA Journal (April): 48-49.

Kreissl, L. J. and D. Pulliam. 2015. Tax matters: Merger of family businesses results in gift tax. Journal of Accountancy (February): 70-71.

Kremer, M., B. Moritz and E. Siemsen. 2011. Demand forecasting behavior: System neglect and change detection. Management Science (October): 1827-1843.

Kren, L. 1990. Performance in a budget-based control system: An extended expectancy theory model approach. Journal of Management Accounting Research (2): 100-112.

Kren, L. 1992. Budgetary participation and managerial performance: The impact of information and environmental volatility. The Accounting Review (July): 511-526. (JSTOR link).

Kren, L. 1993. Control system effects on budget slack. Advances In Management Accounting (2): 109-118.

Kren, L. 2001. The relation between chief executive compensation and financial performance: The information effects of diversification. Advances in Management Accounting (10): 141-169.

Kren, L. 2003. Effects of uncertainty, participation, and control system monitoring on the propensity to create budget slack and actual budget slack created. Advances in Management Accounting (11): 143-167.

Kren, L. 2008. Planning internal service department resources to avoid suboptimal behavior. The CPA Journal (January): 54-57.

Kren, L. 2014. Common pitfalls of cost-plus transfer pricing. The CPA Journal (June): 56-58.

Kren, L. and A. Maiga. 2007. The intervening effect of information asymmetry on budget participation and segment slack. Advances in Management Accounting (16): 141-157.

Kren, L. and T. Tyson. 2002. Using cycle time to measure performance and control cost in focused factories. Journal of Cost Management (November/December): 18-23.

Kren, L. and T. Tyson. 2009. Trade-offs in objective and subjective performance evaluation: A case study examining the validity of agency theory predictions. Management Accounting Quarterly (Winter): 12-23.

Kren, L., and W. Liao. 1988. The role of accounting information in the control of organizations: A review of the evidence. Journal of Accounting Literature (7): 280-309.

Kren, L., K. W. Tatum and L. C. Phillips. 1993. Separate accreditation of accounting programs: An empirical investigation. Issues in Accounting Education (Fall): 260-272.

Kreps, J. B. 1909. Should the factory show a profit? Journal of Accountancy (April): 470-472. (Treating the factory and its various departments as profit centers rather than cost centers is not the most effective accounting system).

Kress, A. W. 1936. A summary sheet for analysis and control of depreciation. N.A.C.A. Bulletin (July 1): 1266-1273.

Kress, T. G. 1962. The accountant and product planning. N.A.A. Bulletin (April): 45-46.

Kress, T. C. 1984. Management principles revisited - Or how dad ran his grocery store. Management Accounting (February): 46-49.

Kresse, W. J. 2008. The Saint Xavier University graduate program in financial fraud examination and management. Issues in Accounting Education (November): 601-608.

Kreuze, J. 2009. Ace Fertilizer Company: Ethical cost allocations and price determination. IMA Educational Case Journal 2(3): 1-5.

Kreuze, J. G. and G. E. Newell. 1987. Student ratings of accounting instructors a search for important determinants. Journal of Accounting Education 5(1): 87-98.

Kreuze, J. G. and G. E. Newell. 1994. ABC and life-cycle costing for environmental expenditures. Management Accounting (February): 38-42.

Kreuze, J. G. and J. M. Ruhl. 2002. Grey Paints: Using earnings quality concepts to clarify the earnings measurement process. Issues in Accounting Education (November): 431-445.

Kreuze, J. G., G. E. Newell and S. J. Newell. 1996. Environmental disclosures: What companies are reporting. Management Accounting (July): 37-40, 42-43.

Kreuze, J. G., S. A. Langsam and J. W. Penner. 2013. Do multiple reporting frameworks enhance financial statement usefulness? The CPA Journal (December): 16-18.

Kribben, B. D. 1913. Determination of income rate investment. Journal of Accountancy (May): 336-340.

Kribben, B. D. 1916. Reply by B. D. Kribben, C. P. A. Journal of Accountancy (April): 310-311.

Kribben, B. D. 1917. Contact of commercial law and accounting. Journal of Accountancy (October): 283-288.

Kriebel, C. H. 1967. Coefficient estimation in quadratic programming models. Management Science (April): B473-B486. (JSTOR link).

Kriebel, H. A. 1960. Direct costing - Practice, not principle. N.A.A. Bulletin (September): 92-93.

Kriel, E. 2004. Discussion of restoring auditor credibility: T ertiary monitoring and logging of continuous auditing systems. International Journal of Accounting Information Systems 5(2): 207-209.

Kriel, E. 2010. Discussion of 'Data mining journal entries for fraud detection: An exploratory study' International Journal of Accounting Information Systems 11(3): 186-188.

Kriesel, W. T. 2010. Creative uses of insurance: Considerations for variable universal life policies. The CPA Journal (November): 50-56.

Kriesel, W. T. 2012. Estate enhancement plan: A case study of its process and benefits. The CPA Journal (September): 46-49.

Kriesel, W. T. 2015. The pluses and minuses of variable annuities. The CPA Journal (September): 26-31.

Kriesel, W. T. 2017. Accomplishing estate planning goals through the use of partnership income tax rules. The CPA Journal (May): 30-38. (Granting family members partnership interests in a family business).

Krilich, J. H. 1976. A look at the copper industry. Management Accounting (March): 37-38.

Krinsky, I. and W. Rotenberg. 1989. The valuation of initial public offerings. Contemporary Accounting Research 5(2): 501-515.

Kripke, H. 1979. The SEC and Corporate Disclosure: Regulation in Search of a Purpose. Harcourt Brace.

Krippel, G. L. and S. Mitchell. 2011. What's your CMA worth? We show you how to estimate the lifetime value of the certification. Strategic Finance (November): 41-47. (Note).

Krippel, G. L. and S. Mitchell. 2014. The CMA advantage: How much more could you earn? Strategic Finance (November): 38-46.

Krippel, G. L. and S. Mitchell. 2017. The CMA advantage: An update. How much more could you earn throughout your career if you became a CMA right now? Strategic Finance (September): 38-45.

Krippel, G. L., J. Moody and S. Mitchell. 2016. CPA credential delivers high value. Journal of Accountancy (May): 32-36. (Summary).

Krische, S. D. 2005. Investors' evaluations of strategic prior-period benchmark disclosures in earnings announcements. The Accounting Review (January): 243-268. (JSTOR Link).

Krische, S. D. 2011. Discussion of “Do CFOs have style? An empirical investigation of the effect of individual CFOs on accounting practices”. Contemporary Accounting Research 28(4): 1180-1189.

Krische, S. D., P. R. Sanders and S. D. Smith. 2014. Management credibility and investment risk: An experimental investigation of lease accounting alternatives. Behavioral Research In Accounting 26(1): 109-130.

Krische, S. D., R. D. Martin and T. J. Wilks. 2013. Accounting faculty experiences with practice-oriented fellowships. Accounting Horizons (June): 229-248.

Krishnan, G. V. 2003. Does big 6 auditor industry expertise constrain earnings management? Accounting Horizons (Supplement): 1-16.

Krishnan, G. V. and C. Wang. 2014. Are capitalized software development costs informative about audit risk? Accounting Horizons (March): 39-57.

Krishnan, G. V. and C. Wang. 2015. The relation between managerial ability and audit fees and going concern opinions. Auditing: A Journal of Practice & Theory 34(3): 139-160.

Krishnan, G. V. and R. S. Sriram. 2000. An examination of the IT investments on firm value: The case of Y2K-compliance costs. Journal of Information Systems (Fall): 95-108.

Krishnan, G. V., B. Srinidhi and L. Su. 2008. Inventory policy, accruals quality and information risk. Review of Accounting Studies 13(2-3): 369-410.

Krishnan, G. V., K. K. Raman, K. Yang and W. Yu. 2011. CFO/CEO-board social ties, Sarbanes-Oxley, and earnings management. Accounting Horizons (September): 537-557.

Krishnan, G. V., L. Sun, Q. Wang and R. Yang. 2013. Client risk management: A pecking order analysis of auditor response to upward earnings management. Auditing: A Journal of Practice & Theory 32(2): 147-169.

Krishnan, J. 1994. Auditor switching and conservatism. The Accounting Review (January): 200-215. (JSTOR link).

Krishnan, J. 2005. Audit committee quality and internal control: An empirical analysis. The Accounting Review (April): 649-675. (JSTOR Link).

Krishnan, J. and J. E. Lee. 2009. Audit committee financial expertise, litigation risk, and corporate governance. Auditing: A Journal of Practice & Theory 28(1): 241-261.

Krishnan, J. and J. Krishnan. 1997. Litigation risk and auditor resignations. The Accounting Review (October): 539-560. (JSTOR link).

Krishnan, J. and J. S. Yang. 2009. Recent trends in audit report and earnings announcement lags. Accounting Horizons (September): 265-288.

Krishnan, J. and K. Raghunandan. 2007. Were former Andersen clients treated more leniently than other clients? Evidence from going-concern modified audit opinions. Accounting Horizons (December): 423-435.

Krishnan, J., C. Li and Q. Wang. Auditor industry expertise and cost of equity. Accounting Horizons (Dec (December): 667-691.

Krishnan, J., J. Krishnan and H. Song. 2011. The effect of auditing standard No. 5 on audit fees. Auditing: A Journal of Practice & Theory 30(4): 1-27.

Krishnan, J., L. Su and Y. Zhang. 2011. Nonaudit services and earnings management in the pre-SOX and post-SOX eras. Auditing: A Journal of Practice & Theory 30(3): 103-123.

Krishnan, J. and Z. Ye. 2005. Why some companies seek shareholder ratification on auditor selection. Accounting Horizons (December): 237-254.

Krishnan, K. S. and S. K. Gupta. 1967. Mathematical model for a duopolistic market. Management Science (March): 568-583. (JSTOR link).

Krishnan, R. 1973. Business philosophy and executive responsibility. The Academy of Management Journal 16(4): 658-669. (JSTOR link).

Krishnan, R. 1974. Democratic participation in decision making by employees in American corporations. The Academy of Management Journal 17(2): 339-347. (JSTOR link).

Krishnan, R. 2005. The effect of changes in regulation and competition on firms' demand for accounting information. The Accounting Review (January): 269-287. (JSTOR Link).

Krishnan, R. 2011. Discussion of “Cost information and pricing: Empirical evidence”. Contemporary Accounting Research 28(2): 580-584.

Krishnan, R. 2014. Editor's report. Journal of Management Accounting Research 26(2): 269-272.

Krishnan, R. 2015. Editorial: Management accountant - What ails thee? Journal of Management Accounting Research 27(1): 177-191.

Krishnan, R. 2015. Editor's report. Journal of Management Accounting Research 27(2): 261-265.

Krishnan, R. and D. M. Booker. 2002. Investor's use of analysts' recommendations. Behavioral Research In Accounting (14): 129-156.

Krishnan, R., F. Miller and K. Sedatole. 2011. The use of collaborative interfirm contracts in the presence of task and demand uncertainty. Contemporary Accounting Research 28(4): 1397-1422.

Krishnan, R., J. J. Mistry and V. G. Narayanan. 2012. A field study on the acceptance and use of a new accounting system. Journal of Management Accounting Research (24): 103-133.

Krishnan, R., J. L. Luft and M. D. Shields. 2005. Effects of accounting-method choices on subjective performance-measure weighting decisions: Experimental evidence on precision and error covariance. The Accounting Review (October): 1163-1192. (JSTOR Link).

Krishnan, R., M. H. Yetman and R. J. Yetman. 2006. Expense misreporting in nonprofit organizations. The Accounting Review (March): 399-420. (JSTOR link).

Krishnan, R., X. Martin and N. G. Noorderhaven. 2006. When does trust matter to alliance performance? The Academy of Management Journal 49(5): 894-917. (JSTOR link).

Krishnan, S. and P. Lin. 2012. Inventory valuation under IFRS and GAAP. Strategic Finance (March): 50-58.

Krishnan, S. and S. M. Mintz. 2007. Using case materials to research professional standards on revenue recognition issues. Issues in Accounting Education (February): 89-104.

Krishnan, T. V. and D. C. Jain. 2006. Research note: Optimal dynamic advertising policy for new products. Management Science (December): 1957-1969. (JSTOR link).

Krishnan, V. and K. Ramachandran. 2011. Integrated product architecture and pricing for managing sequential innovation. Management Science (November): 2040-2053.

Krishnan, V. and W. Zhu. 2006. Designing a family of development-intensive products. Management Science (June): 813-825. (JSTOR link).

Kristensen, T. B. and P. Israelsen 2012. Management accounting system problems in context of lean: Development of a proposed solution. In Mitchell, F., H. Norrreklit and M. Jakobsen, eds. 2012. The Routledge Companion to Cost Management. Routledge Companions in Business. (Summary).

Kristensen, T. B. and P. Israelsen. 2014. Performance effects of multiple control forms in a lean organization: A quantitative case study in a systems fit approach. Management Accounting Research (March): 45-62.

Kristol, I. 1999. Neo-conservatism: The Autobiography of an Idea. Ivan R. Dee.

Krivacek, G. 2017. It's amazing what CPAs can do: Living my dream. The CPA Journal (September): 20.

Krivogorsky, V. and F. G. Burton. 2012. Dominant owners and performance of continental European firms. Journal of International Accounting Research 11(1): 191-221.

Kroeber, A. L. and T. Parsons. 1958. The concepts of culture and of social systems. American Sociological Review (23): 582-583.

Kroger, F. and M. Tram. 2000. After the Merger. Financial Times Prentice-Hall.

Krogstad, J. L. 1996. Commentary on ethics and accounting research: The issue of deception. Behavioral Research In Accounting (8 Supplement): 48-52.

Krogstad, J. L. and D. S. Dexter. 1979. National automated accounting research system - A challenge for auditing education. The Accounting Review (July): 604-608. (JSTOR link).

Krogstad, J. L. and J. K. Harris. 1974. The CMA examination: A content analysis. Management Accounting (October): 21-23.

Krogstad, J. L., G. Smith, and R. J. Clay Jr. 1986. Impact of a simulation of audit practice. Issues in Accounting Education (Fall): 309-320.

Krohn, T. 1920. Taxation of capital profits and stock dividends. Journal of Accountancy (August): 88-96.

Krolak, P. D. 1971. Portfolio evaluation & re-evaluation: An experiment in subjective probability, man-machine learning and decision making. Decision Sciences 2(2): 225-238.

Kroll, K. M. 2004. The lowdown on lean accounting. Journal of Accountancy (July): 69-76.

Kroll, K. M. 2005. More talk, more action: A changing role for corporate boards and CPAs. Journal of Accountancy (May): 67-74.

Kroll, M., B. A. Walters and S. A. Le. 2007. The impact of board composition and top management team ownership structure on post-IPO performance in young entrepreneurial firms. The Academy of Management Journal 50(5): 1198-1216. (JSTOR link).

Krom, C. L. 2009. Preparing for IFRS: Great online information sources. The CPA Journal (April): 9-10.

Krom, C. L. 2011. Making sure the long arm of U.S. law doesn't come knocking: Federal laws and regulations related to international commerce. The CPA Journal (May): 42-49.

Krom, C. L. 2013. Islamic banking and finance: Understanding the basics. The CPA Journal (January): 56-59.

Krom, C. L. 2016. Disciplinary actions by state boards of accountancy 2008-2014: Causes and outcomes. Accounting and the Public Interest (16): 1-27.

Krom, C. L. and A. K. Buchholz. 2014. Understanding the new AACSB standards. The CPA Journal (August): 58-61.

Krom, C. L. and P. Romaniuk. 2010. Protecting CPAs - and their clients - from the risk of financing terrorism: Requirements for preventing money laundering affect many businesses. The CPA Journal (September): 6, 9-11.

Krom, C. L. and S. V. Williams. 2011. Tell me a story: Using creative writing in introductory accounting courses to enhance and assess student learning. Journal of Accounting Education 29(4): 234-249.

Krone, L. H. Jr. 1964. A note on economic lot sizes for multi-purpose equipment. Management Science (April): 461-464. (JSTOR link).

Kronquist, S. L. and N. Newman-Limata. 1990. Reporting corporate cash flows. Management Accounting (July): 31, 34-36.

Kropotkin, P. 2006. Mutual Aid: A Factor of Evolution (Dover Value Editions). Dover Publications.

Kross, W. 1982. Stock returns and oil and gas pronouncements: Replication and extension. Journal of Accounting Research (Part I, Autumn): 459-471. (JSTOR link).

Kross, W. and D. A. Schroeder. 1984. An empirical investigation of the effect of quarterly earnings announcement timing on stock returns. Journal of Accounting Research (Spring): 153-176. (JSTOR link).

Kross, W., B. Ro and D. Schroeder. 1990. Earnings expectations: The analysts' information advantage. The Accounting Review (April): 461-476. (JSTOR link).

Kross, W., G. Ha and F. Heflin. 1994. A test of risk clientele effects via an examination of trading volume response to earnings announcements. Journal of Accounting and Economics (July): 67-87.

Kross, W. J. and I. Suk. 2012. Does Regulation FD work? Evidence from analysts' reliance on public disclosure. Journal of Accounting and Economics (February-April): 225-248.

Kross, W. J., B. T. Ro and I. Suk. 2011. Consistency in meeting or beating earnings expectations and management earnings forecasts. Journal of Accounting and Economics (February): 37-57.

Krotman, M. T. 2009. Determining the multiple for buyouts of retiring partners in external sales or mergers. The CPA Journal (November): 58-60.

Krouse, C. G. 1972. Complex objectives, decentralization, and the decision process of the organization. Administrative Science Quarterly 17(4): 544-554. (JSTOR link).

Krowicki, W. K. 1962. Three useful inventory control techniques. N.A.A. Bulletin (June): 69-73. (Group classification, EOQ, and order points).

Kruck, S. and J. J. Maher. 1999. Home mortgage analysis for cultivating crucial spreadsheet and model development skills. Journal of Accounting Education 17(2-3): 267-291.

Krueckeberg, D. A. 1971. Variations in behavior of planning agencies. Administrative Science Quarterly 16(2): 192-202. (JSTOR link).

Krueger, C. A. and R. L. Townsend. 1988. The controller's role in controlling construction costs. Management Accounting (December): 38-42.

Krueger, D. A. and J. M. Kohlmeier. 1972. Financial modeling and 'what if' budgeting. Management Accounting (May): 25-30.

Krueger, E. W. 1933. An outline of the practical application to industry of the proposed National Industrial Recovery Act. N.A.C.A. Bulletin (June 15): 1465-1476.

Krug, B. and H. Hendrischke. 2003. China incorporated: Property rights, networks, and the emergence of a private business sector in China. Managerial Finance 29(12): 32-44.

Krugman, P. 2003. The Great Unraveling: Losing Our Way in the New Century. W. W. Norton.

Krugman, P. 2009. The Return of Depression Economics and The Crisis of 2008. W. W. Norton & Company.

Kruis, A. and L. Sneller. 2013. International divider walls. Journal of Accounting Education 31(1): 31-52.

Kruis, A. and S. K. Widener. 2014. Managerial influence in performance measurement system design: A recipe for failure? Behavioral Research In Accounting 26(2): 1-34.

Kruis, A., R. F. Spekle and S. K. Widener. 2016. The levers of control framework: An exploratory analysis of balance. Management Accounting Research (September): 27-44.

Krull, J. and K. Rich. 2012. 10 questions audit committees should ask: Managing information technology risks. The CPA Journal (October): 68-71.

Krull, L. K. 2004. Permanently reinvested foreign earnings, taxes, and earnings management. The Accounting Review (July): 745-767. (JSTOR link).

Krumwiede, K. 2016. IMA's global salary survey. Strategic Finance (March): 26-35. See Martin, J. R. 2017. IMA Salary Calculators 2010-2016. Management And Accounting Web.

Krumwied, K. 2017. IMA's global salary survey. Strategic Finance (March): 28-39.

Krumwiede, K. and A. Suessmair. 2007. Comparing U.S. and German cost accounting methods. Management Accounting Quarterly (Spring): 1-9 .

Krumwiede, K. and A. Suessmair. 2007. Getting down to specifics on RCA. Strategic Finance (June): 50-55. (Survey).

Krumwiede, K. and A. Suessmair. 2008. A closer look at German cost accounting methods. Management Accounting Quarterly (Fall): 37-50.

Krumwiede, K. and S. Charles. 2016. "I passed!" 2015 CMA pass rate performance. Strategic Finance (September): 32-39.

Krumwiede, K. R. 1998. ABC: Why it's tried and how it succeeds. Management Accounting (April): 32-34, 36 and 38. (Summary).

Krumwiede, K. R. 1998. The implementation stages of activity-based costing and the impact of contextual and organizational factors. Journal of Management Accounting Research (10): 239-277.

Krumwiede, K. R. 2000. Results of 1999 cost management survey: The use of standard costing and other costing practices. Cost Management Update (December/January).

Krumwiede, K. R. 2005. Rewards and realities of German cost accounting. Strategic Finance (April): 26-34. (Survey).

Krumwiede, K. R. and S. L. Charles. 2006. Finding the right mix. Strategic Finance (April): 37-43. (Survey).

Krumwiede, K. R. and S. L. Charles. 2014. The use of activity-based costing with competitive strategies: Impact on firm performance. Advances in Management Accounting (23): 113-148.

Krumwiede, K. R. and W. D. Walden. 2013. Dream Chocolate Company: Choosing a costing system. Issues in Accounting Education (August): 47-73.

Krumwiede, K. R. and W. G. Jordan. 2000. Reaping the promise of enterprise resource systems. Strategic Finance (October): 49-52.

Krumwiede, K. R., M. R. Swain and K. D. Stocks. 2003. 10 ways e-business reduce costs. Strategic Finance (July): 24-29.

Krumwiede, K. R., M. R. Swain, T. A. Thornock and D. L. Eggett. 2013. The effects of task outcome feedback and broad domain evaluation experience on the use of unique scorecard measures. Advances in Accounting: Incorporating Advances in International Accounting 29(2): 205-217.

Krumwiede, T. 2008. Why historical cost accounting makes sense. Strategic Finance (August): 33-39.

Krumwiede, T. and E. Giannini. 2008. First Motors Corporation: A classroom case on impairments. Global Perspectives on Accounting Education (5): 17-25.

Krumwiede, T., R. M. Scadding and C. D. Stevens. 2008. Mortgage-backed securities and fair-value accounting. The CPA Journal (May): 30-36.

Krupnicki, M. and T. Tyson. 1997. Using ABC to determine the cost of servicing customers. Management Accounting (December): 40-42, 44-46. (Small business).

Krupp, J. A. G. 1977. Obsolescence: The neglected factor. Management Accounting (September): 36-40.

Krupp, J. A. G. 1999. Avoiding inventory "shrinks". Management Accounting (February): 33-35.

Kruschwitz, N. and K. Haanaes. 2011. First look: Highlights from the Third Annual Sustainability Global Executive Survey. MIT Sloan Management Review (Fall): 87-89.

Kruschwitz, N. and R. Shockley. 2010. 10 data points: Information and analytics at work. MIT Sloan Management Review (Fall): 28-31.

Kruschwitz, N. and R. Shockley. 2011. First look: The second annual new intelligent enterprise survey. MIT Sloan Management Review (Summer): 87-89.

Krut, J. A. 1940. Methods and procedures of the G. C. Murphy Company. N.A.C.A. Bulletin (June 15): 1291-1305.

Krzystofik, A. T. 1975. Robert Hiester Montgomery (1872-1953). The Accounting Historians Journal 2(1-4): 67-70. (JSTOR link).

Kuan, C. I. and C. Noronha. 2007. The progress of accounting harmonization in China: A comparison of A-share and H-share financial results. Managerial Auditing Journal 22(6): 620-640.

Kuang, X. and D. V. Moser. 2011. Wage negotiation, employee effort, and firm profit under output-based versus fixed-wage incentive contracts. Contemporary Accounting Research 28(2): 616-642.

Kuang, Y. F. and B. Qin. 2013. Credit ratings and CEO risk-taking incentives. Contemporary Accounting Research 30(4): 1524-1559.

Kuang, Y. F., B. Qin and J. L. Wielhouwer. 2014. CEO origin and accrual-based earnings management. Accounting Horizons (September): 605-626.

Kuasirikun, N. and P. Constable. 2010. The cosmology of accounting in mid 19th-century Thailand. Accounting, Organizations and Society 35(6): 596-627.

Kuba, J. 2016. The SBA's office of advocacy: The Small Business Administration's Office of Advocacy acts to advance the causes of small business within the U.S. federal government. Strategic Finance (February): 17-18.

Kuba, J. 2017. Small business: Opportunity is knocking. Strategic Finance (November): 26, 28.

Kubiak, T. M. and D. W. Benbow. 2009. The Certified Six Sigma Black Belt Handbook, 2nd edition. ASQ Quality Press.

Kubick, T. R. and G. B. Lockhart. 2017. Corporate tax aggressiveness and the maturity structure of debt. Advances in Accounting: Incorporating Advances in International Accounting (36): 50-57.

Kubick, T. R., G. B. Lockhart, L. F. Mills and J. R. Robinson. 2017. IRS and corporate taxpayer effects of geographic proximity. Journal of Accounting and Economics (April-May): 428-453.

Kubin, K. W. 1975. Accounting for foreign currency translation: Current problems in historical perspective. The Accounting Historians Journal 2(1-4): 11-16. (JSTOR link).

Kubin, K. W. 1975. Interim report of the research committee. The Accounting Historians Journal 2(1-4): 55-57. (JSTOR link).

Kublin, M. 1965. Acceptability of a professional school of accountancy. The Accounting Review (July): 626-635. (JSTOR link).

Kuchta, D. and M. Troska. 2007. Activity-based costing and customer profitability. Cost Management (May/June): 18-25.

Kucic, A. R. and S. T. Battaglia. 1981. Matrix accounting for the statement of changes in financial position. Management Accounting (April): 27-32.

Kucic, R., J. E. Sorensen and L. M. Vitoravich. 2010. Bridgestone Behavioral Health Center: Cost-volume-profit (CVP) analysis for planning and control. IMA Educational Case Journal 3(4): 1-8.

Kuczynski, R. R. 1923. The real significance of recent German stock exchange quotations and dividends. Harvard Business Review (October): 23-27.

Kudert, F. O. 1941. Establishing relative burden rates on a machine-hour basis. N.A.C.A. Bulletin (December 1): 435-446.

Kudla, R. J. 1980. The effects of strategic planning on common stock returns. The Academy of Management Journal 23(1): 5-20. (JSTOR link).

Kuehn, A. A. and M. J. Hamburger. 1963. A heuristic program for locating warehouses. Management Science (July): 643-666. (JSTOR link).

Kuehn, K. 2008. Seven habits of strategic CFOs. Strategic Finance (September): 26-30.

Kuehn, K. and L. McIntire. 2014. Sustainability a CFO can love. Harvard Business Review (April): 66-74.

Kuemmerle, W. 2002. A test for the fainthearted: Starting a business is rarely a dignified affair. Do you have the guts - and the mind-set - to take on the challenge? Harvard Business Review (May): 122-127.

Kuemmerle, W. 2005. The entrepreneur's path to global expansion. MIT Sloan Management Review (Winter): 42-49.

Kuenhold, R. C. 1957. Look before you lease industrial equipment. N.A.A. Bulletin (September): 19-24.

Kuhlman, A. A. 1993. 401(K) start-up at Flight Suits. Management Accounting (November): 60-63.

Kuhn, D. M. and D. E. Stout. 2004. Reducing your workforce: What you don't know can hurt you. Strategic Finance (May): 40-45.

Kuhn, J. R. and S. G. Sutton. 2006. Learning from WorldCom: Implications for fraud detection through continuous assurance. Journal of Emerging Technologies in Accounting (3): 61-80.

Kuhn, J. R. Jr. and S. G. Sutton. 2010. Continuous auditing in ERP system environments: The current state and future directions. Journal of Information Systems (Spring): 91-112.

Kuhn, T. S. 1996. The Structure of Scientific Revolutions. 3rd ed. Chicago: University of Chicago Press. (Normal science).

Kuhnen, C. M. and A. Tymula. 2012. Feedback, self-esteem, and performance organizations. Management Science (January): 94-113.

Kuhner, C. and C. Pelger. 2015. On the relationship of stewardship and valuation - An analytical viewpoint. Abacus 51(3): 379-411.

Kuin, P. 1968. Management performance in business and public administration. The Academy of Management Journal 11(4): 371-377. (JSTOR link).

Kujawa, D. 1971. A banker's approach to business loans. Management Accounting (June): 24-27.

Kuk, G. 2006. Strategic interaction and knowledge sharing in the KDE developer mailing list. Management Science (July): 1031-1042. (JSTOR link).

Kukukawa, H. and T. J. Mock. 2011. Audit risk assessments using belief versus probability. Auditing: A Journal of Practice & Theory 30(1): 75-99.

Kulatilaka, N. and L. Lin. 2006. Impact of licensing on investment and financing of technology developments. Management Science (December): 1824-1837. (JSTOR link).

Kulczycki, G. 1997. Information security. Management Accounting (December): 18, 20-22, 24. (Basic guidelines).

Kulesza, B. 2015. Leading global teams virtually. Strategic Finance (April): 19-21.

Kulesza, C. S. 1994. The faculty internship program at ITT Automotive. Management Accounting (July): 43-46.

Kulesza, C. S. 2000. If Henry Ford knew then what we know now... Journal of Cost Management (September/October): 19-20.

Kulesza, C. S. 2002. From scandals to debacles: A view of the Enron collapse. Journal of Cost Management (September/October): 44-46.

Kulesza, C. S. 2004. Strategic decisions: Changing with the times. Cost Management (March/April): 6-12.

Kulesza, C. S. 2011. Why the focus on financial leadership? Cost Management (March/April): 43-48.

Kuleza, C. S. and D. Smith. 2013. Reverse mentoring - Something for everyone! Strategic Finance (April): 21-23, 63.

Kulesza, C. S. and G. Siegel. 1997. It's not your father's management accounting! Management Accounting (May): 56-59. (Survey).

Kulik, C. T. 1989. The effects of job categorization on judgments of the motivating potential of jobs. Administrative Science Quarterly 34(1): 68-90. (JSTOR link).

Kulkarni, S. S., U. M. Apte and N. E. Evangelopoulos. 2014. The use of latent sematic analysis in operations management research. Decision Sciences 45(5): 971-994.

Kull, T. J. and R. Narasimhan. 2010. Quality management and cooperative values: Investigation of multilevel influences on workgroup performance. Decision Sciences 41(1): 81-113.

Kull, T. J., A. Oke and K. J. Dooley. 2014. Supplier selection behavior under uncertainty: Contextual and cognitive effects on risk perception ad choice. Decision Sciences 45(3): 467-505.

Kull, T. J., R. Narasimhan and R. Schroeder. 2012. Sustaining the benefits of a quality initiative through cooperative values: A longitudinal study. Decision Sciences 43(4): 553-588.

Kullberg, D. 1988. The profession. Accounting Horizons (September): 108-109.

Kullman, E. 2012. DuPont's CEO on executing a complex cross-border acquisition. Harvard Business Review (July/August): 43-46.

Kulp, S. 2002. The effect of information precision and information reliability on manufacturer-retailer relationships. The Accounting Review (July): 653-677. (JSTOR link).

Kumar, A. 1988. Book review: The Contributions of Alexander Hamilton Church to Accounting and Management by Richard Vangermeersch. The Accounting Historians Journal 15(2): 224-226. (JSTOR link).

Kumar, A. 1999. Global Executive Information Systems: Key Issues and Trends (Transnational Business and Corporate Culture: Problems and Opportunities). Garland.

Kumar, H. and S. Raghavendran. 2014. Bringing fun and creativity to work. MIT Sloan Management Review (Fall): 96.

Kumar, K. R. and G. Visvanathan. 2003. The information content of the deferred tax valuation allowance. The Accounting Review (April): 471-490. (JSTOR link).

Kumar, N. 2003. Kill a brand, keep a customer. Harvard Business Review (December): 86-95.

Kumar, N. 2006. Strategies to fight low-cost rivals. Harvard Business Review (December): 104-112.

Kumar, N. 2009. How emerging giants are rewriting the rules of M&A. Harvard Business Review (May): 115-121.

Kumar, N. and J. E. M. Steenkamp. 2013. Diaspora marketing. Harvard Business Review (October): 127-132. (Building international brands).

Kumar, N. and P. Puranam. 2011. Have you restructured for global success? Harvard Business Review (October): 123-128.

Kumar, N., L. W. Stern and J. C. Anderson. 1993. Conducting interorganizational research using key informants. The Academy of Management Journal 36(6): 1633-1651. (JSTOR link).

Kumar, P., N. Lanberg, J. Oded and K. Sivarmakrishnan. 2017. Voluntary disclosure and strategic stock repurchases. Journal of Accounting and Economics (April-May): 207-230.

Kumar, S. and E. Stowell. 2012. Moving from volatility to value: Analyzing and managing financial and economic risk. Cost Management (November/December): 24-38.

Kumar, V. 2014. Making "Freemium" work. Harvard Business Review (May): 27-29. (Freemium is a business model combining "free" and "premium" where users get basic features at no cost and can access richer functionality for a subscription fee. Some companies that use the model are Dropbox, LinkedIn, and Spotify).

Kumar, V. and A. Pansari. 2015. Measuring the benefits of employee engagement. MIT Sloan Management Review (Summer): 67-72.

Kumar, V. and B. Rajan. 2009. Nurturing the right customers. Strategic Finance (September): 26-33. (Measuring customer lifetime value (CLV).

Kumar, V. and B. Rajan. 2009. Profitable customer management: Measuring and maximizing customer lifetime value. Management Accounting Quarterly (Spring): 1-18.

Kumar, V. and B. Rajn. 2012. The perils of social coupon campaigns. MIT Sloan Management Review (Summer): 13-14.

Kumar, V. and R. Mirchandani. 2012. Increasing the ROI of social media marketing. MIT Sloan Management Review (Fall): 55-61.

Kumar, V., S. Sunder and R. P. Sarang. 2015. Who's your most valuable salesperson? Harvard Business Review (April): 62-68.

Kumar, G., W. M. Wilder and M. H. Stocks. 2008. Voluntary accounting disclosures by U.S.-listed Asian companies. Journal of International Accounting Research 7(1): 25-50.

Kumar, R. 2010. Research Methodology: A Step-by-Step Guide for Beginners, 3rd edition. Sage Publications Ltd.

Kumar, V., J. A. Petersen and R. P. Leone. 2007. How valuable is word of mouth? Harvard Business Review (October): 139-144, 146.

Kumar, V., R. Rajkumar and W. Reinartz. 2006. Knowing what to sell, when, and to whom. Harvard Business Review (March): 131-137.

Kumaraguruparan, C. 2000. A million saved is a million earned: "ERS" saves time and money. Strategic Finance (September): 68-73. (Evaluated receipts settlement).

Kunes, T. P. 2001. A green and lean workplace? Strategic Finance (February): 70-73, 83.

Kunin, P. 2006. When knowledge isn't power: Why CFOs and controllers complain about their jobs. Strategic Finance (July): 54-57.

Kunisch, S., G. Müller-Stewens and A. Campbell. 2014. Why corporate functions stumble.  Harvard Business Review (December): 110-117.

Kunkel, J. G. 1974. Continuous auditing by exception. Management Accounting (July): 45-48.

Kunkler, D. L. 1961. Fixed depreciation and flexible dollars. N.A.A. Bulletin (August): 25-33. (Common dollar adjustments to depreciation charges).

Kunkler, D. L. 1962. A response to a response - Depreciation for income measurement. N.A.A. Bulletin (October): 9-10.

Kunreuther, H. 1966. Scheduling short-run changes in production to minimize long-run expected costs. Management Science (March): 541-554. (JSTOR link).

Kunz, A. H. and D. Pfaff. 2002. Agency theory, performance evaluation, and the hypothetical construct of intrinsic motivation. Accounting, Organizations and Society 27(3): 275-295.

Kunz, D. A. 1992. 3M revisited: Evolving for the 90's. Management Accounting (October): 37-40. (Survey on global issues related to controllers).

Kunz, D. A. and K. A. Russell. 1996. 1996 Student case competition: What's it worth? Management Accounting (January): 48-51.

Kunz, J. 2015. Objectivity and subjectivity in performance evaluation and autonomous motivation: An exploratory study. Management Accounting Research (June): 27-46.

Kunze, H. L. 1931. How to study accounting. The Accounting Review (December): 316-317. (JSTOR link).

Kunze, H. L. 1931. Liquidation of partnership under court administration. The Accounting Review (March): 62-63. (JSTOR link).

Kunze, H. L. 1935. State taxation of corporate income. The Accounting Review (December): 345-365. (JSTOR link).

Kunze, H. L. 1936. Priority of taxes under the bankruptcy act. The Accounting Review (June): 125-129. (JSTOR link).

Kunze, H. L. 1940. A new form of funds statement. The Accounting Review (June): 222-225. (JSTOR link).

Kupfer, T. M. 1955. The tax status of the direct costing method. N.A.C.A. Bulletin (April): 1041-1046.

Kupp, M., J. Anderson and J. Reckhenrich. 2017. Why design thinking in business needs a rethink. MIT Sloan Management Review (Fall): 42-44.

Kupper, H. 2009. Investment-based cost accounting as a fundamental basis of decision-oriented management accounting. Abacus 45(2): 249-274.

Kuratani, Y., J. E. Bechtold and S. J. Mantel Jr. 1971. Defining the role and estimation of the discount factor in a security valuation model. Decision Sciences 2(3): 311-320.

Kuratko, D. F. and H. Welsch. 2004. Strategic Entrepreneurial Growth With Infotrac. South-Western Educational Publishing.

Kurbis, E. A. 1986. The case for zero-base budgeting. CA Magazine (April): 104.

Kurlander, C. E. and G. L. Battista. 1960. Progressive organizations provide for accounting training. N.A.A. Bulletin (August): 81-89. (Survey found 15 of 37 companies provide formal accounting training).

Kurtz, C. 1957. The cost of human depreciation - Ostrich liability? The Accounting Review (July): 413-418. (JSTOR link).

Kurtz, R. D., D. K. Herrera and S. D. Moussalli. 2006. Digitizing the Accounting Historians Journal: A short history. The Accounting Historians Journal 33(2): 157-168. (JSTOR link).

Kurtz, W. 1920. Mine accounting in relation to federal taxes. Journal of Accountancy (January): 30-42.

Kurtz, W. 1919. Depreciation in telephone utilities. Journal of Accountancy (February): 81-95.

Kurtzman, J. 1997. Is your company off course? Now you can find out why. Fortune (February 17): 128-130. (Summary).

Kurtzman, J. 2002. How the Markets Really Work. Crown Publishers.

Kurtzman, J., G. Yago and T. Phumiwasana. 2004. The global cost of opacity. MIT Sloan Management Review (Fall): 38-40. (Opacity - The degree to which countries lack clear, accurate, easily discernible and widely accepted practices governing the relationships among businesses, investors and governments that form the basis of most small scale high frequency risks, e.g., fraudulent transactions, bribery, legal and regulatory complexity, and unenforceable contracts. An opacity index is developed for each country that indicates how much more or less return an investor needs to receive to invest in that country).

Kurunmaki, L. 1999. Professional vs financial capital in the field of health care - Struggles for the redistribution of power and control. Accounting, Organizations and Society 24(2): 95-124.

Kurunmaki, L. 2004. A hybrid profession - The acquisition of management accounting expertise by medical professionals. Accounting, Organizations and Society 29(3-4): 327-347.

Kurunmäki, L. and P. Miller. 2011. Regulatory hybrids: Partnerships, budgeting and modernising government. Management Accounting Research (December): 220-241.

Kurunmaki, L., I. Lapsley and K. Melia. 2003. Accountingization v. legitimation: A comparative study of the use of accounting information in intensive care. Management Accounting Research (June): 112-139.

Kurunmäki, L., I. Lapsley and P. Miller. 2011. Accounting within and beyond the state. Management Accounting Research (March): 1-5.

Kush, B. D. 2009. Auditing Leadership: The Professional and Leadership Skills You Need. Wiley.

Kuttner, M. 1989. Business valuation: An important management advisory service. Journal of Accountancy (November): 143-148. (See What is a Business Valuation?).

Kutvirt, O. 1956. Departmentalization of return-on-investment. N.A.C.A. Bulletin (October): 208-217.

Kutz, D. W. et al. 1992. Policies and Procedures Manual for Accounting and Financial Control. Prentice Hall Trade.

Kuyk, B. V. 2001. Centralizing financial operations. Strategic Finance (November): 28-32.

Kwak, B., B. T. Ro and I. Suk. 2012. The composition of top management with general counsel and voluntary information disclosure. Journal of Accounting and Economics (August): 19-41.

Kwak, M. 2002. The effect of nonaudit fees on accounting practices. MIT Sloan Management Review (Summer): 14-15.

Kwak, M. 2005. Is employee ownership counterproductive? MIT Sloan Management Review (Summer): 8-9.

Kwan, C. C. Y. 1990. Discussion of “Earnings surprises and prior insider trading: Tests of joint informativeness”. Contemporary Accounting Research 6(2): 547-549.

Kwang, C. and A. Slavin. 1962. The simple mathematics of variance analysis. The Accounting Review (July): 415-432. (JSTOR link).

Kwang, C. and A. Slavin. 1965. The mathematical unity of funds-flow analyses. N.A.A. Bulletin (January): 49-56.

Kwasnica, A. M., J. O. Ledyard, D. Porter and C. DeMartini. 2005. A new and improved design for multiobject iterative auctions. Management Science (March): 419-434. (JSTOR link).

Kwerel, S. M. 1968. Information retrieval for media planning. Management Science (December): B137-B160. (JSTOR link).

Kwestel, M., M. Preston and G. Plaster. 1998. The Road to Success: How to Manage Growth. John Wiley & Sons.

Kwo, T. T. 1958. A theory of conveyors. Management Science (October): 51-71. (JSTOR link).

Kwo, T. T. 1965. The potential for office automation in department stores. Management Science (August): B271-B281. (JSTOR link).

Kwon, I., N. Kendig, and M. Bae. 1997. Grade inflation from a career counselor’s perspective. Journal of Employment Counseling (34): 50-54.

Kwon, J., J. R. Ulmer and T. Wang. 2013. The association between top management involvement and compensation and information security breaches. Journal of Information Systems (Spring): 219-236.

Kwon, O., N. Lee and B. Shin. 2014. Data quality management, data usage experience and acquisition intention of big data analytics. International Journal of Information Management. 34 (3), 387-394.

Kwon, R. H., G. Anandalingam and L. H. Ungar. 2005. Iterative combinatorial auctions with bidder-determined combinations. Management Science (March): 407-418. (JSTOR link).

Kwon, S. S., H. Wang and T. Nasreen. 2015. The impact of technology and regulatory changes on the relationship between a firm's external governance index and its financial performance and earnings management. Journal of Forensic & Investigative Accounting 7(2): 178-223.

Kwon, S. Y., Y. Lim and R. Simnett. 2014. The effect of mandatory audit firm rotation on audit quality and audit fees: Empirical evidence from the Korean audit market. Auditing: A Journal of Practice & Theory 33(4): 167-195.

Kwon, Y. K. 2001. Book value, residual earnings, and equilibrium firm value with asymmetric information. Review of Accounting Studies 6(4): 387-395.

Kwon, Y. K. 2005. Accounting conservatism and managerial incentives. Management Science (November): 1626-1632. (JSTOR link).

Kwon, Y. K., D. P. Newman and Y. S. Suh. 2001. The demand for accounting conservatism for management control. Review of Accounting Studies 6(1): 29-52.

Ky, L. 1983. Making the right cost distribution decision. Management Accounting (July): 38-40.

Kyd, C. W. 1981. Managing the financial demands of growth. Management Accounting (December): 33-35, 38-41.

Kyj, L. and R. J. Parker. 2008. Antecedents of budget participation: Leadership style, information asymmetry, and evaluative use of budget. Abacus 44(4): 423-442.

Kyj, L. S. and G. C. Romeo. 2015. Microsoft's foreign earnings: Tax strategy. Issues in Accounting Education (November): 297-310.

Kyle, D. G. 2002. Abuse, The road to fraud. Journal of Forensic Accounting (3): 121-130.

Kyles, D. 2005. Managing your multigenerational workforce. Strategic Finance (December): 52-55.

Kymn, K. O. 1975. Teaching the independence of X and S2 in applied statistics. Decision Sciences 6(2): 399-402.


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

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