Management And Accounting Web

Main Bibliography
Section K: KAA-KAT


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

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Kaback, H. 1980. Behind the balance sheet: A case study in accounting analysis. The Accounting Review (January): 144-167. (JSTOR link).

Kabanoff, B., R. Waldersee and M. Cohen. 1995. Espoused values and organizational change themes. The Academy of Management Journal 38(4): 1075-1104. (JSTOR link).

Kabbes, S. M. 1965. Is accounting meeting the challenge in Europe? The Accounting Review (April): 395-400. (JSTOR link).

Kachaner, N., G. Stalk and A. Bloch. 2012. What you can learn from family business. Harvard Business Review (November): 102-106.

Kachelmeier, S. J. 1994. Discussion of an experimental investigation of alternative damage-sharing liability regimes with an auditing perspective. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 131-139. (JSTOR link).

Kachelmeier, S. J. 1996. Do cosmetic reporting variations affect market behavior? A laboratory study of the accounting emphasis on unavoidable costs. Review of Accounting Studies 1(2): 115-140.

Kachelmeier, S. J. and K. L. Towry. 2002. Negotiated transfer pricing: Is fairness easier said than done? The Accounting Review (July): 571-593. (JSTOR link).

Kachelmeier, S. J. and M. Shehata. 1997. Internal auditing and voluntary cooperation in firms: A cross-cultural experiment. The Accounting Review (July): 407-431. (JSTOR link).

Kachelmeier, S. J. and R. R. King. 2002. Using laboratory experiments to evaluate accounting policy issues. Accounting Horizons (September): 219-232.

Kachelmeier, S. J. and W. F. Messier, Jr. 1990. An investigation of the influence of a nonstatistical decision aid on auditor sample size decisions. The Accounting Review (January): 209-226. (JSTOR link).

Kachelmeier, S. J., J. D. Jones and J. A. Keller. 1992. Evaluating the effectiveness of a computer-intensive learning aid for teaching pension accounting. Issues In Accounting Education (Fall): 164-178.

Kachelmeier, S. J., J. R. Smith and W. F. Yancey. 1994. Budgets as a credible threat: An experimental study of cheap talk and forward induction. Journal of Management Accounting Research (6): 144-174.

Kachelmeier, S. J., S. J. Rasmussen and J. J. Schmidt. 2016. When do ineffective audit committee members experience turnover? Contemporary Accounting Research 33(1): 228-260.

Kachelmeier, S. J., S. Madeo, D. Plumlee, J. H. Pratt, G. Krull and G. Thornton. 2005. Report of the AAA/AAPLG Ad Hoc Committee to assess the Supply and Demand for Accounting Ph.D.s. A joint project of the American Accounting Association and the Accounting Programs Leadership Group. (Note).

Kachelmeier, S. J., S. T. Limberg and M. S. Schadewald. 1991. A laboratory market examination of the consumer price response to information about producers' costs and profits. The Accounting Review (October): 694-717. (JSTOR link).

Kaciuba, G. 2012. An instructional assignment for student engagement in auditing class: Student movies and the AICPA Core Competency Framework. Journal of Accounting Education 30(2): 248-266.

Kaciuba, G. and G. H. Siegel. 2009. Activity-based management in a medical practice: A case study emphasizing the AICPA's core competencies. Issues In Accounting Education (November): 553-577.

Kacmar, K. M., M. C. Andrews, D. L. Van Rooy, R. C. Steilberg and S. Cerrone. 2006. Sure everyone can be replaced... but at what cost? Turnover as a predictor of unit-level performance. The Academy of Management Journal 49(1): 133-144. (JSTOR link).

Kaczka, E., W. Leininger and G. Williams. 1970. The employment of a student flow computer simulation model in evaluating the feasibility of an educational system. Decision Sciences 1(3-4): 459-477.

Kaczka, E. E. 1970. Computer simulation. Decision Sciences 1(1-2): 174-192.

Kaczka, E. E. and R. V. Kirk. 1967. Managerial climate, work groups, and organizational performance. Administrative Science Quarterly 12(2): 253-272. (JSTOR link).

Kadan, O., L. Madureira, R. Wang and T. Zach. 2012. Analysts' industry expertise. Journal of Accounting and Economics (October-December): 95-120.

Kadane, J. B., R. Krishnan and G. Shmueli. 2006. A data disclosure policy for count data based on the com-Poisson distribution. Management Science (October): 1610-1617. (JSTOR link).

Kadel, J. H. 1972. Contribution reporting. Management Accounting (November): 40-46.

Kadous, K. 2000. The effects of audit quality and consequence severity on juror evaluations of auditor responsibility for plaintiff losses. The Accounting Review (July): 327-341. (JSTOR link).

Kadous, K. and M. Mercer. 2016. Are juries more likely to second-guess auditors under imprecise accounting standards? Auditing: A Journal of Practice & Theory 35(1): 101-117.

Kadous, K., S. D. Krische, L. M. Sedor. 2006. Using counter-explanation to limit analysts' forecast optimism. The Accounting Review (March): 377-397. (JSTOR link).

Kadous, K., S. J. Kennedy and M. E. Peecher. 2003. The effect of quality assessment and directional goal commitment on auditor's acceptance of client-preferred accounting methods. The Accounting Review (July): 759-778. (JSTOR link).

Kadushin, C. 1958. Individual decisions to undertake psychotherapy. Administrative Science Quarterly 3(3): 379-411. (JSTOR link).

Kaefer, G. C. and T. G. Mahlmann. 1906. Problem in real estate accounting/reply. Journal of Accountancy (August): 302-303.

Kaenzig, R. and R. Keller. 2011. A comprehensive effort to recruit and retain accounting students. Journal of Accounting Education 29(4): 315-323.

Kaercher, J. E. 1972. A general retrieval system. Management Accounting (December): 27-30.

Kagan, D. M. 1992. The social implications of higher level thinking skills. Journal of Accounting Education 10(2): 285-295.

Kaganer, E., E. Carmel, R. Hirschheim and T. Olsen. 2013. Managing the human cloud. MIT Sloan Management Review (Winter): 23-32.

Kagle, A. R. and W. P. Dukes. 1980. A better method of valuing liabilities in annuity agreements. Management Accounting (April): 37-40.

Kahl, A. C. 1947. Cost control for motor carrier operators. N.A.C.A. Bulletin (October 15): 213-222.

Kahl, A. L. Jr. and R. K. Zimmer. 1972. Quantitative analysis at the University of Tunis. Decision Sciences 3(4): 120-124.

Kahn, A. S. and W. P. Gaeddart. 1985. From theories of equity to theories of justice: The liberating consequences of studying women. In O'Leary, V. E., R. K. Unger and B. S. Wallston. Editors. Women, Gender and Social Psychology. 129-148. Earlbaum.

Kahn, E. 2014. New York Nonprofit Revitalization Act: Its effect on CPAs, boards, and nonprofit management. The CPA Journal (May): 46-53.

Kahn, E. 2015. New York's Non-profit Revitalization Act: The phase-in stage. The CPA Journal (June): 30-35.

Kahn, L. B. and W. W. Suojanen. 1955. Useful activity indexes by inventory fractionation. N.A.C.A. Bulletin (January): 672-681.

Kahn, L. B. and W. W. Soujanen. 1965. Two simple measures of productivity from accounting data. N.A.A. Bulletin (January): 17-23.

Kahn, R. L. 1972. Discussion of an empirical study of the role of accounting data in performance evaluation. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 183-186. (JSTOR link).

Kahn, W. A. 1990. Psychological conditions of personal engagement and disengagement at work. The Academy of Management Journal 33(4): 692-724. (JSTOR link).

Kahn, W. A. 1993. Caring for the caregivers: Patterns of organizational caregiving. Administrative Science Quarterly 38(4): 539-563. (JSTOR link).

Kahneman, D., D. Lovallo and O. Sibony. 2011. Before you make that big decision: Dangerous biases can creep into every strategic choice. Here's how to find them - before they lead you astray. Harvard Business Review (June): 50-60.

Kaigler, B. 2015. What's your "It"? Strategic Finance (October): 64.

Kaigler, B. 2016. Leading without a title. Strategic Finance (March): 23-24.

Kaiser, K. and A. Srinivasan. 1982. User-analyst differences: An empirical investigation of attitudes related to systems development. The Academy of Management Journal 25(3): 630-646. (JSTOR link).

Kaiser, K. and S. D. Young. 2009. Need cash? Look inside your company. Harvard Business Review (May): 64-71.

Kaiser, T. G. 2000. Strategic risk financing. Strategic Finance (July): 34-38.

Kajuter, P. and H. I. Kulmala. 2005. Open-book accounting in networks: Potential achievements and reasons for failures. Management Accounting Research (June): 179-204.

Kakar, S. 1971. Authority patterns and subordinate behavior in Indian organizations. Administrative Science Quarterly 16(3): 298-307. (JSTOR link).

Kakkuri-Knuuttila, M., K. Lukka and J. Kuorikoski. 2008. Interpretive research in management accounting. Accounting, Organizations and Society 33(2-3): 267-291.

Kakkuri-Knuuttila, M., K. Lukka and J. Kuorikoski. 2008. No premature closures of debates, please: A response to Ahrens. Accounting, Organizations and Society 33(2-3): 298-301.

Kalaba, R. E. and M. L. Juncosa. 1956. Optimal design and utilization of communication networks. Management Science (October): 33-44. (JSTOR link).

Kalagnanam, S., S. Mitra and M. Parikh. 2016. Jaipur Group - A management control journey. IMA Educational Case Journal 9(2): 1-7.

Kalagnanam, S. S. and E. M. Matsumura. 1995. Cost of quality in an order entry department. Journal of Cost Management (Fall): 68-74.

Kalagnanam, S. S. and R. M. Lindsay. 1998. The use of organic models of control in JIT firms: Generalising Woodward's findings to modern manufacturing practices. Accounting, Organizations and Society 24(1): 1-30. (Summary).

Kalagnanam, S. and S. K. Schmidt. 1996. Analyzing capital investments in new products. Management Accounting (January): 31-36.

Kalay, A. 2015. Investor sophistication and disclosure clienteles. Review of Accounting Studies 20(2): 976-1011.

Kalbers, L. P. 1984. Electronic spreadsheets: Powerful and flexible educational tools. Journal of Accounting Education 2(2): 163-168.

Kalcik, G. J. 1959. A proposal to improve accounting education by certifying industrial accountants. N.A.A. Bulletin (April): 82-87. (A specialization in industrial accounting is needed and can be stimulated by the prospect of certification).

Kale, P., H. Singh and A. P. Raman. 2009. Don't integrate your acquisitions, partner with them. Harvard Business Review (December): 109-115.

Kalelkar, R. 2016. Audit committee diligence around initial audit engagement. Advances in Accounting: Incorporating Advances in International Accounting (33): 59-67.

Kalelkar, R. and S. Khan. 2016. CEO financial background and audit pricing. Accounting Horizons (September): 325-339.

Kalesnikoff, D. and F. Phillips. 2013. Ramm Wholesale: Reviewing audit work (Retracted). Issues In Accounting Education (August): 38-46.

Kalesnikoff, D. and F. Phillips. 2014 Retraction: Ramm Wholesale: Reviewing audit work. Issues In Accounting Education (November): 34.

Kalesnikoff, D. and S. Kalagnanam. 2012. Caribbean Brewers: Transfer pricing, ethics, and governance. IMA Educational Case Journal 5(2): 1-7.

Kalesnikoff, D., V. Gruni-Bossio and S. Kalagnanam. 2015. West Coast Equestrian Association. IMA Educational Case Journal 8(3): 1-4.

Kalev, A., Y. Shenhav and D. De Vries. 2008. The state, the labor process, and the diffusion of managerial models. Administrative Science Quarterly 53(1): 1-28. (JSTOR link).

Kalinski, B. D. 1963. A case of over-accounting. The Accounting Review (July): 591-595. (JSTOR link).

Kalkanci, B., Y. Chen and F. Erhun. 2011. Contract complexity and performance under asymmetric demand information: An experimental evaluation. Management Science (April): 689-704.

Kalkbrenner, K. K., W. C. Kremer and D. D. Smith. 1989. Why managers need three bottom lines. Management Accounting (July): 21-25. (Cash, profit, and return on assets).

Kallapur, S. 1994. Dividend payout ratios as determinants of earnings response coefficients: A test of the free cash flow theory. Journal of Accounting and Economics (May): 359-375.

Kallapur, S. and L. Eldenburg. 2005. Uncertainty, real options, and cost behavior: Evidence from Washington State hospitals. Journal of Accounting Research (December): 735-752. (JSTOR link).

Kallapur, S. and S. Y. S. Kwan. 2004. The value relevance and reliability of brand assets recognized by U.K. firms. The Accounting Review (January): 151-172. (JSTOR link).

Kalleberg, A. L. and K. T. Leicht. 1991. Gender and organizational performance: Determinants of small business survival and success. The Academy of Management Journal 34(1): 136-161. (JSTOR link).

Kalleberg, A. L., P. V. Marsden, H. E. Aldrich and J. W. Cassell. 1990. Comparing organizational sampling frames. Administrative Science Quarterly 35(4): 658-688. (JSTOR link).

Kalesnikoff, D. and S. Kalagnanam. 2012. Caribbean Brewers: Transfer pricing, ethics, and governance. IMA Educational Case Journal 5(2): 1-7.

Kallimanis, W. S. 1968. Product contribution analysis for multi-product pricing. Management Accounting (July): 3-11. (Using the present value of the product's contribution for product pricing decisions).

Kallunki, J. and E. Pyykko. 2013. Do defaulting CEOs and directors increase the likelihood of financial distress of the firm? Review of Accounting Studies 18(1): 228-260.

Kallunki, J. and H. Silvola. 2008. The effect of organizational life cycle stage on the use of activity-based costing. Management Accounting Research (March): 62-79.

Kallunki, J., E. K. Laitinen and H. Silvola. 2011. Impact of enterprise resource planning systems on management control systems and firm performance. International Journal of Accounting Information Systems 12(1): 20-39.

Kallunki, J., H. Nilsson and J. Hellström. 2009. Why do insiders trade? Evidence based on unique data on Swedish insiders. Journal of Accounting and Economics (October): 37-53.

Kalnins, A. 2004. Divisional multimarket contract within and between multiunit organizations. The Academy of Management Journal 47(1): 117-128. (JSTOR link).

Kalnins, A. and W. Chung. 2006. Social capital, geography, and survival: Gujarati immigrant entrepreneurs in the U.S. lodging industry. Management Science (February): 233-247. (JSTOR link).

Kalotay, E. 2007. Discussion of Hensher and Jones. Abacus 43(3): 265-270.

Kaltenbach, J. 1954. A French application of budgeting. N.A.C.A. Bulletin (April): 963-976.

Kalyanam, K. and M. Zweben. 2005. The perfect message at the perfect moment. Harvard Business Review (November): 135-148. (Relationship marketing).

Kamat, A. 2014. Measurement of loans and origination fees. The CPA Journal (September): 22-27.

Kambil, A., B. Beebe, P. Goodson, J. F. Olson, D. J. Berger and C. H. King. 2005. Springboard to swan dive? Harvard Business Review (February): 59-68. (Case study).

Kambil, A., V. Wei-teh Long and C. Kwan. 2006. The seven disciplines for venturing in China. MIT Sloan Management Review (Winter): 85-89.

Kamenetz, A. 2009. Who needs Harvard? Free online courses, Wiki universities, Facebook-style tutoring networks - American higher education is being transformed by a cadre of web-savvy edupunks. Fast Company (September): 84-89. (Summary).

Kamenka, E. 1982. Community as a Social Ideal. Edward Arnold.

Kamin, J. Y. and J. Ronen. 1978. The smoothing of income numbers: Some empirical evidence on systematic differences among management-controlled and owner-controlled firms. Accounting, Organizations and Society 3(2): 141-157.

Kaminiski, J. E. 1965. EDP self-evaluation. Management Accounting (November): 27-29.

Kaminski, K. A. and T. S. Wetzel. 2004. Financial ratios and fraud: An exploratory study using chaos theory. Journal of Forensic Accounting (5): 147-172.

Kamla, R. 2012. Syrian women accountants' attitudes and experiences at work in the context of globalization. Accounting, Organizations and Society 37(3): 188-205.

Kamman, A. O. 1956. Government contract terminations. N.A.C.A. Bulletin (September): 71-82.

Kammerer, G. M. 1964. Role diversity of city managers. Administrative Science Quarterly 8(4): 421-442. (JSTOR link).

Kamminga, P. E. and J. Van der Meer-Kooistra. 2007. Management control patterns in joint venture relationships: A model and an exploratory study. Accounting, Organizations and Society 32(1-2): 131-154.

Kammlade, J. G. 1988. Advancing nation: Disease - A call for prescriptions. Journal of Cost Management (Spring): 3.

Kammlade, J. G. 1989. Life cycle cost management. Journal of Cost Management (Spring): 3.

Kammlade, J. G., P. Mehra, and T. R. Ozan 1989. A process approach to overhead management. Journal of Cost Management (Fall): 5-10.

Kamnikar, J. A., E. G. Kamnikar and A. Burrowes. 2012. One size does not fit all: A look at private company financial reporting in the U.S. and tiered GAAP alternatives being considered abroad. Journal of Accountancy (January): 46-49.

Kamp, B. 2002. Earnings quality assessment by a sell-side financial analysis. Issues In Accounting Education (November): 361-368.

Kampas, P. J. 2003. Shifting cultural gears in technology-driven industries. MIT Sloan Management Review (Winter): 41-48.

Kamph, H. N. 1961. Current values - An imperative in today's financial reporting. N.A.A. Bulletin (August): 17-24.

Kamph, H. N. 1961. Is your accounting system productive? N.A.A. Bulletin (March): 53-68.

Kamsky, L. 1955. Cost analysis for improved return on investment. N.A.C.A. Bulletin (July): 1443-1451.

Kanaga, W. S. 1977. Inflation, instability and accounting. Management Accounting (March): 15-18.

Kanatsu, T. 1991. TOC for Accounting: A New Role in Company wide Improvement. Productivity Press.

Kandelin, N. A. and T. W. Lin. 1992. A computational model of an events-based object-oriented accounting information system for inventory management. Journal of Information Systems (Spring): 47-62.

Kandybin, A. 2009. Which innovation efforts will pay? MIT Sloan Management Review (Fall): 53-60.

Kane, G. C. 2015. 'People Analytics' through super-charged ID badges. MIT Sloan Management Review (Summer): 21.

Kane, G. C. 2015. Are you part of the email problem? MIT Sloan Management Review (Summer): 34.

Kane, G. C. 2015. How digital transformation is making health care safer, faster and cheaper. MIT Sloan Management Review (Fall): 41-47.

Kane, G. C. 2015. The workplace of the future. MIT Sloan Management Review (Summer): 34.

Kane, G. C. 2015. Why social engagement may be more important than marketing. MIT Sloan Management Review (Fall): 148-151.

Kane, G. C. 2016. Adobe reinvents its customer experience. MIT Sloan Management Review (Summer): 146-150.

Kane, G. C. 2016. Crowd-based capitalism? Empowering entrepreneurs in the sharing economy. MIT Sloan Management Review (Spring): 127-133.

Kane, G. C. 2016. Digital health care: The patient will see you now. MIT Sloan Management Review (Summer): 54-59.

Kane, G. C. 2016. The dark side of the digital revolution. MIT Sloan Management Review (Spring): 51-56.

Kane, G. C., D. Palmer, A. N. Phillips and D. Kiron. 2014. Finding the value in social business. MIT Sloan Management Review (Spring): 81-88.

Kane, G. C., D. Palmer, A. N. Phillips and D. Kiron. 2015. Is your business ready for the digital future? MIT Sloan Management Review (Summer): 37-44.

Kane, G. C., D. Palmer, A. Nguyen Phillips, D. Kiron and N. Buckley. 2016. Aligning the organization for its digital future. MIT Sloan Management Review (Fall): 1-28.

Kane, G. C., R. G. Fichman, J. Gallaugher and J. Glaser. 2009. Community relations. Harvard Business Review (November): 45-50.

Kane, G. D. 1997. The problem of how to account for asset securitization transactions. Journal of Accounting Education 15(1): 39-51.

Kane, J. E. 1951. Structual changes and general changes in the price level in relation to financial reporting. The Accounting Review (October): 496-502. (JSTOR link).

Kane, J. S., H. J. Bernardin, P. Villanova and J. Peyrefitte. 1995. Stability of rater leniency: Three studies. The Academy of Management Journal 38(4): 1036-1051. (JSTOR link).

Kane, R. L. Jr. and A. E. Traxler. 1954. Predicting CPA examination results. The Accounting Review (October): 564-570. (JSTOR link).

Kanello, A. and C. Spathis. 2013. Accounting benefits and satisfaction in an ERP environment. International Journal of Accounting Information Systems 14(3): 209-234.

Kanengieter, J. and A. Rajagopal-Durbin. 2012. Wilderness leadership - On the job. Harvard Business Review (April): 127-131.

Kang, B. 2014. Managing the strategic finance gap. Strategic Finance (February): 42-48.

Kang, F. 2014. Founding family ownership and the selection of industry specialist auditors. Accounting Horizons (June): 261-276.

Kang, G. and A. C. Roline. 2012. The contagion effect in performance evaluations in the context of balance scorecards. Advances in Management Accounting (20): 101-124.

Kang, H. and G. Bradley. 2002. Measuring the performance of IT services: An assessment of SERVQUAL. International Journal of Accounting Information Systems 3(3): 151-164.

Kang, H. and S. J. Gray. 2011. The content of voluntary intangible asset disclosures: Evidence from emerging market companies. Journal of International Accounting Research 10(1): 109-125.

Kang, S. 1993. A conceptual framework for the stock price effects of LIFO tax benefits. Journal of Accounting Research (Spring): 50-61. (JSTOR link).

Kang, S. and K. Sivaramakrishnan. 1995. Issues in testing earnings management and an instrumental variable approach. Journal of Accounting Research (Autumn): 353-367. (JSTOR link).

Kang, S., J. O'Brien and K. Sivaramakrishnan. 1994. Analysts' interim earnings forecasts: Evidence on the forecasting process. Journal of Accounting Research (Spring): 103-112. (JSTOR link).

Kang, T. 2003. Level of economic development of a firm's country of domicile and the patterns in stock market reaction surrounding U.S. earnings announcements: A test of the global market segmentation hypothesis. Journal of International Accounting Research (2): 23-37.

Kang, T. 2012. Discussion of The cross-country comparability of IFRS earnings and book values: Evidence from France and Germany. Journal of International Accounting Research 11(1): 185-190.

Kang, T., G. V. Krishnan, M. C. Wolfe and H. S. Yi. 2012. The impact of eliminating the 20-F reconciliation requirement for IFRS filers on earnings persistence and information uncertainty. Accounting Horizons (December): 741-765.

Kang, Y. J., A. J. Trotman and K. T. Trotman. 2015. The effect of an audit judgment rule on audit committee members' professional skepticism: The case of accounting estimates. Accounting, Organizations and Society (46): 59-76.

Kania, E. M. 1964. A new look at monthly comparisons - A case study. N.A.A. Bulletin (January): 45-54. (Example of variance analysis in a copper mill).

Kanigel, R. 1997. The One Best Way: Frederick Winslow Taylor and The Enigma of Efficiency. Viking. Penguin Group, Penguin Books USA Inc.

Kannan, K. and R. Telang. 2005. Market for software vulnerabilities? Think again. Management Science (May): 726-740. (JSTOR link).

Kannan, Y. H., T. R. Skantz and J. L. Higgs. 2014. The impact of CEO and CFO equity incentives on audit scope and perceived risks as revealed through audit fees. Auditing: A Journal of Practice & Theory 33(2): 111-139.

Kao, J. L., Y. Li and W. Zhang. 2014. Did SOX influence the association between fee dependence and auditors' propensity to issue going-concern opinions? Auditing: A Journal of Practice & Theory 33(2): 165-185.

Kanodia, C. 1979. Risk sharing and transfer price systems under uncertainty. Journal of Accounting Research (Spring): 74-98. (JSTOR link).

Kanodia, C. 1982. Discussion of models in managerial accounting. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 153-160. (JSTOR link).

Kanodia, C. 1993. Participative budgets as coordination and motivational devices. Journal of Accounting Research (Autumn): 172-189. (JSTOR link).

Kanodia, C. 1999. Discussion of “Comparing alternative hedge accounting standards: Shareholders' perspective”. Review of Accounting Studies 4(3-4): 293-297.

Kanodia, C. 2002. Discussion of the role of information and opportunism in the choice of buyer-supplier relationships. Studies on Accounting, Entrepreneurship and E-Commerce. Journal of Accounting Research (May): 279-287. (JSTOR link).

Kanodia, C. 2006. Discussion of disclosure risk and price drift. Journal of Accounting Research (May): 381-388. (JSTOR link).

Kanodia, C. and A. Mukherji. 1994. Audit pricing, lowballing and auditor turnover: A dynamic analysis. The Accounting Review (October): 593-615. (JSTOR link).

Kanodia, C. and A. Mukherji. 1996. Real effects of separating investment and operating cash flows. Review of Accounting Studies 1(1): 51-71.

Kanodia, C. and D. Lee. 1998. Investment and disclosure: The disciplinary role of periodic performance reports. Journal of Accounting Research (Spring): 33-55. (JSTOR link).

Kanodia, C., A. Mukherji, H. Sapra and R. Venugopalan. 2000. Hedge disclosures, future prices, and production distortions. Journal of Accounting Research (Studies on Accounting Information and the Economics of the Firm): 53-82. (JSTOR link).

Kanodia, C., H. Sapra and R. Venugopalan. 2004. Should intangibles be measured: What are the economic trade-offs? Journal of Accounting Research (March): 89-120. (JSTOR link).

Kanodia, C., R. Bushman and J. Dickhaut. 1989. Escalation errors and the sunk cost effect: An explanation based on reputation and information asymmetries. Journal of Accounting Research (Spring): 59-77. (JSTOR link).

Kanodia, C., R. Singh and A. E. Spero. 2005. Imprecision in accounting measurement: Can it be value enhancing? Journal of Accounting Research (June): 487-519. (JSTOR link).

Kanodia, C. S. 1985. Stochastic monitoring and moral hazard. Journal of Accounting Research (Spring): 175-193. (JSTOR link).

Kansal, M., M. Joshi and G. S. Batra. 2014. Determinants of corporate social responsibility disclosures: Evidence from India. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 217-229.

Kant, I. 1969. Foundations of the Metaphysics of Morals. Beck, L. W. (trans.) with R. P. Wolff. Editor. Critical Essays. Bobbs-Merrill.

Kanter, H. A. and M. K. Pitman. 1987. An auditing curriculum for the future. Issues In Accounting Education (Fall): 251-263.

Kanter, R. M. 1977. Men and Women of the Corporation. Basic Books. (Corporate power as it relates to women).

Kanter, R. M. 1983. The Change Masters: Innovations for Productivity in the American Corporation. Simon and Schuster. ("Those people and organizations adept at the art of anticipating the need for, and of leading, productive change." Kanter describes the organizational structures, cultures and strategies of Hewlett-Packard, General Electric, Polaroid, General Motors, Wang Laboratories and Honeywell).

Kanter, R. M. 2001. Evolve!: Succeeding in the Digital Culture of Tomorrow. Harvard Business School Press.

Kanter, R. M. 2002. Strategy as improvisational theater. MIT Sloan Management Review (Winter): 76-81.

Kanter, R. M. 2003. Leadership and the psychology of turnarounds. Harvard Business Review (June): 58-67.

Kanter, R. M. 2003. Thriving locally in the global economy. Harvard Business Review (August): 119-127.

Kanter, R. M. 2004. The middle manager as innovator. Harvard Business Review (July/August): 150-161.

Kanter, R. M. 2005. What theories do audiences want? Exploring the demand side. Academy of Management Learning & Education (March): 93-95. (Related to Ghoshal's criticism of management theory).

Kanter, R. M. 2006. Innovation: The classic traps. Harvard Business Review (November): 72-83.

Kanter, R. M. 2008. Transforming giants. Harvard Business Review (January): 43-52.

Kanter, R. M. 2009. Mergers that stick. Harvard Business Review (October): 121-125.

Kanter, R. M. 2009. What would Peter say? Harvard Business Review (November): 64-70.

Kanter, R. M. 2010. How to do well and do good. MIT Sloan Management Review (Fall): 12-15.

Kanter, R. M. 2011. How great companies think differently. Harvard Business Review (November): 66-78.

Kanter, R. M. 2011. Zoom in, zoom out. Harvard Business Review (March): 112-116.

Kanter, R. M. 2012. Enriching the ecosystem: A four-point plan linking innovation, enterprises, and jobs. Harvard Business Review (March): 140-147.

Kantorovitch, L. 1958. On the translocation of masses. Management Science (October): 1-4. (JSTOR link).

Kantorovich, L. V. 1960. Mathematical methods of organizing and planning production. Management Science (July): 366-422. (JSTOR link).

Kantrow, A. M. 2009. Why read Peter Drucker? Harvard Business Review (November): 72-82.

Kao, J. 2009. Tapping the world's innovation hot spots. Harvard Business Review (March): 109-114.

Kao, R. C. and T. C. Rowan. 1959. A model for personnel recruiting and selection. Management Science (January): 192-203. (JSTOR link).

Kapanowski, G. 2016. Continuous improvement project log. Cost Management (March/April): 6-9.

Kapanowski, G. 2016. Lean fundamentals for accountants. Cost Management (January/February): 5-14.

Kapanowski, G. 2016. Lean maturity assessment: From theory to practical use. Cost Management (May/June): 28-35.

Kapanowski, G. 2016. Lean visual management for effective business problem-solving. Cost Management (July/August): 37-47.

Kapanowski, G. 2016. Lean strategy: Customer focus for generating competitive advantage. Cost Management (September/October): 37-42.

Kaplan, A. 2011. Reinventing Professional Services: Building Your Business in the Digital Marketplace. Wiley.

Kaplan, A. M. and M. Haenlein. 2009. Consumer use and business potential of virtual worlds: The case of Second Life. International Journal on Media Management 11(3).

Kaplan, A. M. and M. Haenlein. 2009. Consumers, companies, and virtual social worlds: A qualitative analysis of Second Life. Advances in Consumer Research (36): 873.

Kaplan, A. M. and M. Haenlein. 2009. The fairyland of Second Life: About virtual social worlds and how to use them. Business Horizons 52(6): 563-572. (Summary).

Kaplan, B. H. 1968. A commentary on organizations and social development. Administrative Science Quarterly 13(3): 484-490. (JSTOR link).

Kaplan, B. H. 1968. Guest editor's note. Administrative Science Quarterly 13(3): 368-369. (JSTOR link).

Kaplan, B. H. 1968. Notes on a non-Weberian model of bureaucracy: The case of development bureaucracy. Administrative Science Quarterly 13(3): 471-483. (JSTOR link).

Kaplan, D. and E. A. Fender. 1998. The development of comment letters on FASB proposals by the AICPA accounting standards executive committee. Accounting Horizons (June): 184-187.

Kaplan, J. M. 1990. Ghosts of Christmas future. Management Accounting (June): 41-42.

Kaplan, J. M. and W. K. Perry. 1991. The high cost of corporate crime. Management Accounting (December): 43-46.

Kaplan, M. C. and D. M. Reaugh. 1939. Accounting, reports to stockholders, and the SEC. The Accounting Review (September): 203-236. (JSTOR link).

Kaplan, M. G. 2002. Say cheese. Journal of Forensic Accounting (3): 163-164.

Kaplan, N. 1959. The role of the research administrator. Administrative Science Quarterly 4(1): 20-42. (JSTOR link).

Kaplan, N. 1961. Research administration and the administrator: U.S.S.R. and U.S. Administrative Science Quarterly 6(1): 51-72. (JSTOR link).

Kaplan, R. E. and R. B. Kaiser. 2003. Developing versatile leadership. MIT Sloan Management Review (Summer): 19-26.

Kaplan, R. E. and R. B. Kaiser. 2009. Managing yourself: Stop overdoing your strengths. Harvard Business Review (February): 100-103.

Kaplan, R. S. 1969. Optimal investigation strategies with imperfect information. Journal of Accounting Research (Spring): 32-43. (JSTOR link).

Kaplan, R. S. 1970. Discussion of the time series behavior of earnings. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 104-107. (JSTOR link).

Kaplan, R. S. 1973. A stochastic model for auditing. Journal of Accounting Research (Spring): 38-46. (JSTOR link).

Kaplan, R. S. 1973. Statistical sampling in auditing with auxiliary information estimators. Journal of Accounting Research (Autumn): 238-258. (JSTOR link).

Kaplan, R. S. 1973. Variable and self-service costs in reciprocal allocation models. The Accounting Review (October): 738-748. (JSTOR link).

Kaplan, R. S. 1974. Discussion of capital market equilibrium, information production, and selecting accounting techniques: Theoretical framework and review of empirical work. Journal of Accounting Research (Studies on Financial Accounting Objectives): 130-137. (JSTOR link).

Kaplan, R. S. 1975. A synthesis. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 134-142. (JSTOR link).

Kaplan, R. S. 1975. Sample size computations for dollar-unit sampling. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 126-133. (JSTOR link).

Kaplan, R. S. 1975. The significance and investigation of cost variances: Survey and extensions. Journal of Accounting Research (Autumn): 311-337. (JSTOR link).

Kaplan, R. S. 1977. Application of quantitative models in managerial accounting: A state of the art survey. In Management Accounting-State-of-the-Art. Beyer Lecture Series. University of Wisconsin, Madison.

Kaplan, R. S. 1977. Discussion of fiscal management of American cities: Funds flow indicators. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 95-99. (JSTOR link).

Kaplan, R. S. 1977. Purchasing power gains on debt: The effect of expected and unexpected inflation. The Accounting Review (April): 369-378. (JSTOR link).

Kaplan, R. S. 1980. A dimension of the myths and science of accounting. Accounting, Organizations and Society 5(1): 181-183.

Kaplan, R. S. 1981. The impact of management accounting research on policy and practice. In Buckley, J. W. Editor. The Impact of Accounting Research on Policy and Practice. Arthur Young Professors Roundtable: 57-76.

Kaplan, R. S. 1982. Advanced Management Accounting. Prentice-Hall.

Kaplan, R. S. 1983. Comments on Wilson and Jensen. The Accounting Review (April): 340-346. (JSTOR link). (Part of a special section that includes 8 papers on research perspectives from related disciplines).

Kaplan, R. S. 1983. Measuring manufacturing performance: A new challenge for managerial accounting research. The Accounting Review (October): 686-705. (JSTOR link). (Summary).

Kaplan, R. S. 1984. The evolution of management accounting. The Accounting Review (July): 390-418. (JSTOR link). (Summary).

Kaplan, R. S. 1984. Yesterday's accounting undermines production. Harvard Business Review (July-August): 95-101.

Kaplan, R. S. 1984. Management accounting for the future. Accountant UK (October 4): 3-5.

Kaplan, R. S. 1984. Yesterday's accounting and today's economy. Journal of Accountancy (November): 141-152.

Kaplan, R. S. 1985. Cost accounting: A revolution in the making, An interview. Corporate Accounting (Spring): 10-16.

Kaplan, R. S. 1985. Evidence on the effect of bonus schemes on accounting procedure and accrual decisions. Journal of Accounting and Economics (April): 109-113.

Kaplan, R. S. 1986. Accounting lag: The obsolescence of cost accounting systems. California Management Review (Winter).

Kaplan, R. S. 1986. The role for empirical research in management accounting. Accounting, Organizations and Society 11(4-5): 429-452.

Kaplan, R. S. 1987. Research cultures in managerial accounting: Empirical research. In Accounting and Culture: Plenary Session Papers and Discussants' Comments from the 1986 Annual Meeting of the American Accounting Association, edited by B. E. Cushing. American Accounting Association: 78-87. (Summary).

Kaplan, R. S. 1988. One cost system isn't enough. Harvard Business Review (January-February): 61-66.

Kaplan, R. S. 1989. Connecting the research-teaching-practice triangle. Accounting Horizons (March): 129-132.

Six Arcs of the Research Teaching Practice Triangle

Kaplan, R. S. 1989. Management accounting in advanced technological environments. Science (August): 819-823.

Kaplan, R. S. 1990. The four stage model of cost systems design. Management Accounting (February): 22-26. (Summary).

Kaplan, R. S. ed. 1990. Measures for Manufacturing Excellence. Boston: Harvard Business School Press.

Kaplan, R. S. 1990. Limitations of cost accounting in advanced manufacturing environments. Measures for Manufacturing Excellence. Edited by R. S. Kaplan (Harvard Business School Press) Chapter 1: 15-38.

Kaplan, R. S. 1990. Measures for manufacturing excellence: A summary. Journal of Cost Management (Fall): 22-29.

Kaplan, R. S. 1992. In defense of activity-based cost management. Management Accounting (November): 58-63. (Summary).

Kaplan, R. S. 1993. Research opportunities in management accounting. Journal of Management Accounting Research (5): 1-14. (Summary).

Kaplan, R. S. 1994. Devising a balanced scorecard matched to business strategy. Planning Review (September/October): 15.

Kaplan, R. S. 1994. Flexible budgeting in an activity-based costing framework. Accounting Horizons (June): 104-109.

Kaplan, R. S. 1994. Management accounting (1984-1994): Development of new practice and theory. Management Accounting Research (September): 247-260.

Kaplan, R. S. 1995. New roles for management accountants. Journal of Cost Management (Fall): 6-13.

Kaplan, R. S. 1998. Innovation action research: Creating new management theory and practice. Journal of Management Accounting Research (10): 89-118. (Summary).

Kaplan, R. S. 2006. A few words from Robert S. Kaplan. Cost Management (July/August): 6-8.

Kaplan, R. S. 2006. The competitive advantage of management accounting. Journal of Management Accounting Research (18): 127-135. (Kaplan's comments on receiving the AAA Management Accounting Section Lifetime Achievement Award at the MAS January 2006 midyear meeting. It is mainly a defense of ABC and the balanced scorecard).

Kaplan, R. S. 2007. What to ask the person in the mirror. Harvard Business Review (January): 86-95. (This is Robert Steven Kaplan not Robert Samuel Kaplan who coauthored Relevance Lost and The Balanced Scorecard).

Kaplan, R. S. 2008. Managing yourself: Reaching your potential. Harvard Business Review (July-August): 45-49. (Summary). (This is Robert Steven Kaplan not Robert Samuel Kaplan who coauthored Relevance Lost and The Balanced Scorecard).

Kaplan, R. S. 2012. When to drop an unprofitable customer. Harvard Business Review (April): 137-141.

Kaplan, R. S. 2013. What You're Really Meant to Do: A Road Map for Reaching Your Unique Potential. Harvard Business Review Press. (This is Robert Steven Kaplan not Robert Samuel Kaplan who coauthored Relevance Lost and The Balanced Scorecard).

Kaplan, R. S. 2016. Letter to Paul Sharman. Cost Management (September/October): 6-7. (Kaplan said he is distressed to learn that accounting academics have commended that management accounting may no longer be relevant for a service and knowledge-led economy. Service firms have an even greater need for cost information because all the cost incurred by service organizations are related to shared resources. He argues that those who advocate otherwise are "detached from the current problems and opportunities in today's organizations." Kaplan uses his work on time-driven ABC for health care as an example).

Kaplan, R. S. and A. Mikes. 2012. Managing risks: A new framework. Harvard Business Review (June): 48-60. (Discussion of three categories of risks: Preventable risks, strategy risks, and external risks that are beyond the organization's influence and control. Each type of risk requires a different risk-management approach).

Kaplan, R. S. and A. S. Grossman. 2010. The emerging capital market for nonprofits. Harvard Business Review (October): 110-118.

Kaplan, R. S. and D. A. Haas. 2014. How not to cut health care costs. The missteps that keep us paying too much for treatment. Harvard Business Review (November): 116-122. (Five mistakes: Cutting back on support staff, underinvesting in space and equipment, focusing narrowly on procurement prices, maximizing patient throughput, and failing to benchmark and standardize).

Kaplan, R. S. and D. P. Norton. 1992. The balanced scorecard - Measures that drive performance. Harvard Business Review (January-February): 71-79. (Summary).

Kaplan, R. S. and D. P. Norton. 1993. Putting the balanced scorecard to work. Harvard Business Review (September-October): 134-147. (Summary).

Kaplan, R. S. and D. P. Norton. 1996. Using the balanced scorecard as a strategic management system. Harvard Business Review (January-February): 75-85. (Summary).

Kaplan, R. S. and D. P. Norton. 1996. Strategic learning & the balanced scorecard. Strategy and Leadership (September/October): 18.

Kaplan, R. S. and D. P. Norton. 1996. The balanced scorecard is more than just a new measurement system. Harvard Business Review (May-June): . (I may have the incorrect date).

Kaplan, R. S. and D. P. Norton. 1996. Linking the balanced scorecard to strategy. California Management Review (Fall): 53-79.

Kaplan, R. S. and D. P. Norton. 1996. Knowing the score. Financial Executive (November-December): 30-33.

Kaplan, R. S. and D. P. Norton. 1996. The Balanced Scorecard: Translating Strategy into Action Boston: Harvard Business School Press. (Summary).

Kaplan, R. S. and D. P. Norton. 1997. Why does business need a balanced scorecard? Journal of Cost Management (May/June): 5-10. (Summary).

Kaplan, R. S. and D. P. Norton. 2000. Having trouble with your strategy? Then map it. Harvard Business Review (September-October): 167-176. (Summary).

Kaplan, R. S. and D. P. Norton. 2001. Transforming the balanced scorecard from performance measurement to strategic management: Part I. Accounting Horizons (March): 87-104. (Summary).

Kaplan, R. S. and D. P. Norton. 2001. Transforming the balanced scorecard from performance measurement to strategic management: Part II. Accounting Horizons (June): 147-160. (Summary).

Kaplan, R. S. and D. P. Norton. 2001. The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment. Boston, MA: Harvard Business School Press. (Summary).

Kaplan, R. S. and D. P. Norton. 2004. Measuring the strategic readiness of intangible assets. Harvard Business Review (February): 52-63. (Summary).

Kaplan, R. S. and D. P. Norton. 2004. Strategy maps: They show you how to describe, measure, and align your intangible assets to achieve superior performance and become more profitable. Strategic Finance (March): 26-35.

Kaplan, R. S. and D. P. Norton. 2004. Strategy Maps: Converting Intangible Assets into Tangible Outcomes. Harvard Business School Press.

Kaplan, R. S. and D. R. Norton. 2005. The balanced scorecard: Measures that drive performance. Harvard Business Review (July/August): 172-180. (Reprint of their 1992 article). (Summary).

Kaplan, R. S. and D. P. Norton. 2005. The office of strategy management. Harvard Business Review (October): 72-80.

Kaplan, R. S. and D. P. Norton. 2005. The office of strategy management. Strategic Finance (October): 8, 10, 59-60.

Kaplan, R. S. and D. P. Norton. 2006. Alignment: Using the Balanced Scorecard to Create Corporate Synergies. Harvard Business School Press.

Kaplan, R. S. and D. P. Norton. 2006. How to implement new strategy without disrupting your organization. Harvard Business Review (March): 100-109.

Kaplan, R. S. and D. P. Norton. 2008. Mastering the management system. Harvard Business Review (January): 62-77.

Kaplan, R. S. and D. P. Norton. 2008. The Execution Premium: Linking Strategy to Operations for Competitive Advantage. Harvard Business School Press.

Kaplan, R. S. and D. P. Norton. 2012. The future of the balanced scorecard. CGMA Magazine (Inaugural issue): 32-34.

Kaplan, R. S. and G. L. Thompson. 1971. Overhead allocation via mathematical programming models. The Accounting Review (April): 352-364. (JSTOR link).

Kaplan, R. S. and K. G. Palepu. 2003. Expensing stock options: A fair-value approach. Harvard Business Review (December): 105-108.

Kaplan, R. S. and M. E. Porter. 2011. How to solve the cost crisis in health care: The biggest problem with health care isn't with insurance or politics. It's that we're measuring the wrong things the wrong way. Harvard Business Review (September): 46-64. (Time-driven ABC applied to health care). (Summary).

Kaplan, R. S. and M. L. Wikowski. 2014. Better accounting transforms health care delivery. Accounting Horizons (June): 365-383. (Time-driven ABC applied to health care).

Kaplan, R. S. and R. Cooper. 1999. Cost and Effect: Using Integrated Cost Systems to Drive Profitability and Performance. Harvard Business School Press.

Kaplan, R. S. and S. R. Anderson. 2004. Time-driven activity-based costing. Harvard Business Review (November): 131-138. (Summary).

Kaplan, R. S. and S. R. Anderson. 2007. Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits. Harvard Business School Press.

Kaplan, R. S. and S. R. Anderson. 2007. The innovation of time-driven activity-based costing. Cost Management (March/April): 5-15. (Summary).

Kaplan, R. S. and U. P. Welam. 1974. Overhead allocation with imperfect markets and nonlinear technology. The Accounting Review (July): 477-484. (JSTOR link).

Kaplan, R. S. and V. G. Narayanan. 2001. Measuring and managing customer profitability. Journal of Cost Management (September/October): 5-15.

Kaplan, R. S., A. Mikes, R. Simons, P. Tufano and M. Hofmann. 2009. Managing risk in the new world. Harvard Business Review (October): 68-75.

Kaplan, R. S., D. P. Norton and B. Rugelsjoen. 2010. Managing alliances with the balanced scorecard. Harvard Business Review (January-February): 114-120.

Kaplan, R. S., D. Weiss and E. Desheh. 1997. Transfer pricing with ABC. Management Accounting (May): 20-22, 24-26, 28.

Kaplan, R. S., M. E. Porter and M. L. Frigo. 2017. Managing healthcare costs and value. Strategic Finance (January): 24-33. (Summary).

Kaplan, S. 1985. Evaluation of research on expectancy theory predictions of auditor effort judgments. Advances in Accounting (3): 332-340.

Kaplan, S. and E. D. Beinhocker. 2003. The real value of strategic planning. MIT Sloan Management Review (Winter): 71-76.

Kaplan, S. and J. J. Schultz. 2007. Intentions to report questionable acts: An examination of the influence of anonymous reporting channel, internal audit quality, and setting. Journal of Business Ethics. 71: 109-124.

Kaplan, S. and N. N. Barish. 1967. Decision-making allowing for uncertainty of future investment opportunities. Management Science (June): B569-B577. (JSTOR link).

Kaplan, S. and W. Orlikowski. 2014. Beyond forecasting: Creating new strategic narratives. MIT Sloan Management Review (Fall): 23-28.

Kaplan, S. E. 1985. The effect of combining compliance and substantive tasks on auditor consensus. Journal of Accounting Research (Autumn): 871-877. (JSTOR link).

Kaplan, S. E. 1988. An examination of the effect of presentation format on auditors' expected value judgments. Accounting Horizons (September): 90-95.

Kaplan, S. E., A. K. Keinath and J. C. Walo. 2001. An examination of perceived barriers to mentoring in public accounting. Behavioral Research In Accounting (13): 195-220.

Kaplan, S. E. and D. D. Williams. 2012. The changing relationship between audit firm size and going concern reporting. Accounting, Organizations and Society 37(5): 322-341.

Kaplan, S. E. and J. T. Mackey. 1992. An examination of the association between organizational design factors and the use of accounting information for managerial performance evaluation. Journal of Management Accounting Research (4): 116-130. (Summary).

Kaplan, S. E. and P. M. J. Reckers. 1985. An examination of auditor performance evaluation. The Accounting Review (July): 477-487. (JSTOR link).

Kaplan, S. E. and P. M. J. Reckers. 1989. An examination of information search during initial audit planning. Accounting, Organizations and Society 14(5-6): 539-550.

Kaplan, S. E. and P. M. J. Reckers. 1993. An examination of the effects of accountability tactics on performance evaluation judgments in public accounting. Behavioral Research In Accounting (5): 101-123.

Kaplan, S. E. and P. S. Wisner. 2009. The judgmental effects of management communications and a fifth balanced scorecard category on performance evaluation. Behavioral Research In Accounting 21(2): 37-56.

Kaplan, S. E. and R. J. Nieschwietz. 2003. A web assurance services model of trust for B2C e-commerce. International Journal of Accounting Information Systems 4(2): 95-114.

Kaplan, S. E. and S. M. Whitecotton. 2001. An examination of auditor's reporting intentions when another auditor is offered client employment. Auditing: A Journal of Practice and Theory (March):

Kaplan, S. E., H. R. Reneau and S. M. Whitecotton. 2001. The effects of predictive ability information, locus of control, and decision maker involvement on decision aid reliance. Journal of Behavioral Decision Making (14): 35-50.

Kaplan, S. E., K. Pany, J. A. Samuels and J. Zhang. 2009. An examination of the effects of procedural safeguards on intentions to anonymously report fraud. Auditing: A Journal of Practice & Theory 28(2): 273-288.

Kaplan, S. E., K. R. Pope and J. A. Samuels. 2010. The effect of social confrontation on individuals' intentions to internally report fraud. Behavioral Research In Accounting 22(2): 51-67.

Kaplan, S. E., K. R. Pope and J. A. Samuels. 2011. An examination of the effect of inquiry and auditor type on reporting intentions for fraud. Auditing: A Journal of Practice & Theory 30(4): 29-49.

Kaplan, S. E., K. R. Pope and J. A. Samuels. 2015. An examination of the effects of managerial procedural safeguards, managerial likeability, and type of fraudulent act on intentions to report fraud to a manager. Behavioral Research In Accounting 27(2): 77-94.

Kaplan, S. E., K. Pany, J. Samuels and J. Zhang. 2012. An examination of anonymous and non-anonymous fraud reporting channels. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 88-95.

Kaplan, S. E., M. J. Petersen and J. A. Samuels. 2012. An examination of the effect of positive and negative performance on the relative weighting of strategically and non-strategically linked balanced scorecard measures. Behavioral Research In Accounting 24(2): 133-151.

Kaplan, S. E., P. M. J. Reckers and S. J. Roark. 1988. An attribution theory analysis of tax evasion related judgments. Accounting, Organizations and Society 13(4): 371-379.

Kaplan, S. E., S. Pourciau and P. M. J. Reckers. 1990. An examination of the effect of the president's letter and stock advisory service information on financial decisions. Behavioral Research In Accounting (2): 63-92.

Kaplow, L. and S. Shavell. 2004. Decision Analysis, Game Theory, and Information. Foundation Press.

Kapnick, H. 1972. Responsibilities of the accounting profession. Management Accounting (March): 21-24, 35. (Three crucial issues discussed by the Chairman of Arthur Andersen & Company: Accounting principles and financial reporting, independence, and financial disclosures by accounting firms).

Kapoor, G. and C. Valencia. 2013. Effective audit report writing: Following the objective-based approach. The CPA Journal (April): 36-39.

Kapoor, G. and M. Brozzetti. 2012. The transformation of internal auditing: Challenges, responsibilities, and implementation. The CPA Journal (August): 32-35.

Kapoor, M. R. 1988. Accounting students' attributes and performance: Some empirical evidence on general education. Issues In Accounting Education (Spring): 108-119.

Kapoor, R. and K. Lim. 2007. The impact of acquisitions on the productivity of inventors at semiconductor firms: A synthesis of knowledge-based and incentive-based perspectives. The Academy of Management Journal 50(5): 1133-1155. (JSTOR link).

Kappos, D. J. and S. Graham. 2012. The case for standard measures of patent quality. MIT Sloan Management Review (Spring): 19-22.

Kapur, M., S. Dawar V. R. Ahuja. 2014. Unlocking the wealth in rural markets. Harvard Business Review (June): 113-117.

Karaevli, A. and E. J. Zajac. 2012. When is an outsider CEO a good choice. MIT Sloan Management Review (Summer): 15-17.

Karake, Z. A. 1992. Information Technology and Management Control: An Agency Theory Perspective. Praeger Publications.

Karake-Shalhoub, Z. 2002. Trust and Loyalty in Electronic Commerce: An Agency Theory Perspective. Quorum Books.

Karamanou, I. 2011. On the determinants of optimism in financial analyst earnings forecasts: The effect of the market's ability to adjust for the bias. Abacus 47(1): 1-26.

Karamanou, I. 2012. Value relevance of analyst earnings forecasts in emerging markets. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 128-137.

Karamanou, I. and N. Vafeas. 2005. The association between corporate boards, audit committees, and management earnings forecasts: An empirical analysis. Journal of Accounting Research (June): 453-486. (JSTOR link).

Karambayya, R. and J. M. Brett. 1989. Managers handling disputes: Third-party roles and perceptions of fairness. The Academy of Management Journal 32(4): 687-704. (JSTOR link).

Karambayya, R., J. M. Brett and A. Lytle. 1992. Effects of formal authority and experience on third-party roles, outcomes, and perceptions of fairness. The Academy of Management Journal 35(2): 426-438. (JSTOR link).

Karamchandani, A., M. Kubzansky and N. Lalwani. 2011. Is the bottom of the pyramid really for you? Harvard Business Review (March): 107-111.

Karan, V., D. S. Kerr, U. S. Murthy and A. S. Vinze. 1996. Information technology support for collaborative decision making in auditing: An experimental investigation. Decision Support Systems 16(3): 181-194.

Karan, V., A. S. Vinze and U. S. Murthy. 1995. Assessing the suitability of judgmental auditing tasks for expert systems development: An empirical approach. Expert Systems with Applications: An International Journal 9(4): 441-455.

Karasek, R. A. Jr. 1979. Job demands, job decision latitude, and mental strain: Implications for job redesign. Administrative Science Quarterly 24(2): 285-308. (JSTOR link).

Karayan, J. E. and C. W. Swenson. 2002. Strategic Corporate Tax Planning. John Wiley & Sons.

Karchner, Q. L. Jr. 1980. How one plant automated its collection of data. Management Accounting (September): 45-48.

Kare, D. D. and C. D. Wiggins. 1987. How to estimate the effect of a stock repurchase. Management Accounting (May): 55-57.

Karg, R. L. and G. L. Thompson. 1964. A heuristic approach to solving travelling salesman problems. Management Science (January): 225-248. (JSTOR link).

Karim, J. 2012. Dysfunctional consequences of disclosure. Accounting Horizons (June): 381-383.

Karim, K. E., M. J. Lacina and R. W. Rutledge. 2006. The association between firm characteristics and the level of environmental disclosure in financial statement footnotes. Environmental Accounting: Commitment or Propaganda. Advances in Environmental Accounting & Management (3): 77-109.

Karimi, V. R., D. D. Cowan and P. S. C. Alencar. 2014. An approach to correctness of security and operational business policies. International Journal of Accounting Information Systems 15(4): 323-334.

Karl, P. A. III. 2008. Twenty questions answered in the acquisition or disposition of a business. The CPA Journal (March): 56-62.

Karl, P. A. III. 2009. 20 questions about tax resources on the internet. The CPA Journal (October): 70-72.

Karl, P. A. III. 2012. 20 questions about tax resources on the internet. The CPA Journal (December): 70-72.

Karl, P. A. III. 2015. 20 frequently asked questions about nonprofits. The CPA Journal (June): 22-29.

Karl, P. A. III, and A. M. Levin. 2013. Twenty questions about using Delaware trusts. The CPA Journal (September): 44-49.

Karl, P. A. III and K. Kauffman. 2016. 20 questions on the evolving role of tax-deferred annuities. The CPA Journal (September): 40-46.

Karlin, S. 1960. Dynamic inventory policy with varying stochastic demands. Management Science (April): 231-258. (JSTOR link).

Karloff, H. 2008. Linear Programming, 2nd edition. Birkhauser Boston.

Karmarkar, U. 1989. Getting control of just-in-time. Harvard Business Review 67(5): 122-131.

Karmarkar, U. 2004. Will you survive the services revolution? Harvard Business Review (June): 100-107. (Summary).

Karmarkar, U. S., P. J. Lederer and J. L. Zimmerman. 1990. Choosing manufacturing production control and cost accounting systems. Measures for Manufacturing Excellence. Edited by R. S. Kaplan (Harvard Business School Press) Chapter 12: 353-396.

Karmel, R. S. 1981. Discussion of some implications of the United States constitution for accounting institution alternatives. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 120-122. (JSTOR link).

Karmgard, E. C. 1948. Profile of an accounting executive. N.A.C.A. Bulletin (June 15): 1299-1303.

Karmon, D. and D. E. McGilsky. 1997. Strategic planning for program improvement: A case study of faculty involvement in the process. Journal of Accounting Education 15(1): 133-143.

Karnis, D. 2010. Maximizing the section 199 deduction. Journal of Accountancy (September): 44-48.

Karnis, D. 2010. Navigating the R&D tax credit. Journal of Accountancy (March): 50-56.

Karosen, M. E. 1956. Sales branch inventory control procedures. N.A.C.A. Bulletin (December): 553-558.

Karr, H. W. and M. A. Geisler. 1956. A fruitful application of static marginal analysis. Management Science (July): 313-326. (JSTOR link).

Karrenbrock, W. E. 1958. Proof of surplus accruing to a holding company when the investment in a subsidiary is carried at cost. The Accounting Review (July): 461-468. (JSTOR link).

Karuna, C. 2007. Industry product market competition and managerial incentives. Journal of Accounting and Economics (July): 275-297.

Karuna, C. 2010. Discussion of "The impact of product market competition on the quantity and quality of voluntary disclosures". Review of Accounting Studies 15(3): 712-723.

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Karush, W. 1962. A general algorithm for the optimal distribution of effort. Management Science (October): 50-72. (JSTOR link).

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Katz, D. M. 2010. Captains of Capex: Some companies have outpaced the field in capital investment even as they've kept the cash flowing. What are their secrets? CFO (September): 34-40 .

Katz, D. M. 2010. Is your broker mediocre? CFO (March): 31-33 .

Katz, D. M. 2010. The check will be in the mail: Can annuities help ease employees' fears about having enough money in retirement? CFO (December): 27-29 .

Katz, D. M. 2010. The plight before Christmas: Companies have learned some useful lessons about demand planning, but will improved forecasting techniques guarantee happy holidays? CFO (July/August): 23-25 .

Katz, D. M. 2010. "We fail fast, learn, and move on." CFO (April): 32-34 . (Interview with Steven Neil, CFO, Diamond Foods, Inc.).

Katz, D. M. 2010. Working it out: The recession triggered a meltdown in working capital performance, but also inspired numerous efforts to improve. Will they last? CFO (June): 36-43.

Katz, D. M. 2011. All in the timing: Recent catastrophes in Japan are spurring a reevaluation of just-in-time manufacturing. CFO (June): 33-35. (Lean inventories are vulnerable when a crisis hits).

Katz, D. M. 2011. "Buybacks set the bar." What's a cash-rich company to do? Many companies struggle with that question, but Aon has no doubts. CFO (March): 42-44.

Katz, D. M. 2011. Easing the squeeze: As sales revive and coffers swell, companies seem less intent on wringing cash out of working capital. CFO (July/August): 44-51.

Katz, D. M. 2011. Give-and-take on R&D. CFO (October): 23-26 . (R&D tax credit).

Katz, D. M. 2011. On the road again: The CFO of trucking giant Ryder says demand is on the rise. CFO (November): 48-50. (Interview with Art Garcia).

Katz, D. M. 2011. Secrets of the bargain basement: Why do some companies hawk their assets at less than fair value? CFO (May): 21-23. ("As of 2009, FASB began to regard "negative goodwill" as a contradiction in terms, and now calls the product of such sweet deals "bargain purchase" amounts.)

Katz, D. M. 2011. State insecurity: Faced with alarming budget shortfalls, states are pursuing corporate tax dollars in new and aggressive ways. CFO (April): 33-38.

Katz, D. M. 2011. "The CFO is the closest confidant to the GEO." KPMG America's top consultant looks at globalization, business transformation, and the evolving role of the CFO. CFO (September): 38-40.

Katz, D. M. 2011. "We can't get carried away by out success." Why "Knowing when to say no" is key to ESPN"S impressive growth. CFO (January/February): 42-44.

Katz, D. M. 2012. The cost of confidence. CFO (January/February): 23-24.

Katz, D. M. 2013. An appetite for risk: A company may have the ability to retain the cost of covering a potential exposure. But does it have the stomach for it? CFO (July/August): 48-50.

Katz, D. M. 2013. Attacking the hackers: Companies are mad as hell about data breaches - and some aren't taking it anymore. CFO (October): 30-31.

Katz, D. M. 2013. Budget proposal could hike property, terrorism rates. CFO (May): 14.

Katz, D. M. 2013. Companies grabbing captive cash. CFO (June): 27.

Katz, D. M. 2013. Compliance chiefs seek more money. CFO (July/August): 11.

Katz, D. M. 2013. Compliance mountains to climb: Almost half of finance executives predict they'll have to spend more to follow the rules in 2014. CFO (December): 23-26.

Katz, D. M. 2013. Conflict avoidance: Many companies have yet to come to grips with the SEC's rule on conflict minerals. CFO (September): 32-33.

Katz, D. M. 2013. Cyber insurance on the rise: Expensive data breaches have piqued corporate interest in this coverage. CFO (October): 31.

Katz, D. M. 2013. Merger suits push up D&O rates. CFO (September): 14.

Katz, D. M. 2013. Mortgage insurance crackdown: A cautionary tale. CFO (June): 26-27.

Katz, D. M. 2013. "Pit bull" CFO drives Detroit turnaround. CFO (September): 10-12.

Katz, D. M. 2013. Risk management costs surge. CFO (October): 14.

Katz, D. M. 2013. Sandy leaves rates untouched. CFO (June): 14.

Katz, D. M. 2013. Unearting workers' comp costs: The case for CFO involvement in workers' compensation risks is buried in the financial statements. CFO (December): 41-43.

Katz, E. and S. N. Eisenstadt. 1960. Some sociological observations on the response of Israeli organizations to new immigrants. Administrative Science Quarterly 5(1): 113-133. (JSTOR link).

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Katz, H. C., T. A. Kochan and M. R. Weber. 1985. Assessing the effects of industrial relations systems and efforts to improve the quality of working life on organizational effectiveness. The Academy of Management Journal 28(3): 509-526. (JSTOR link).

Katz, J. 2015. How to know whether your are a tax nerd. The CPA Journal (September): 15.

Katz, J. 2015. Laughing through tax season. The CPA Journal (February): 11.

Katz, J. 2015. More from the new IRS glossary. The CPA Journal (July): 18.

Katz, J. 2015. The new IRS glossary. The CPA Journal (March): 14.

Katz, J. and R. Green. 2010. Entrepreneurial Small Business, 3rd edition. McGraw-Hill/Irwin.

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Katz, R. and M. L. Tushman. 1983. A longitudinal study of the effects of boundary spanning supervision on turnover and promotion in research and development. The Academy of Management Journal 26(3): 437-456. (JSTOR link).

Katz, R. and T. J. Allen. 1985. Project performance and the locus of influence in the R&D matrix. The Academy of Management Journal 28(1): 67-87. (JSTOR link).

Katz, R. M. 2006. Positive confrontation? Strategic Finance (February): 36-40.

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Katz-Navon, T., E. Naveh and Z. Stern. 2005. Safety climate in health care organizations: A multidimensional approach. The Academy of Management Journal 48(6): 1075-1089. (JSTOR link).

Katzell, M. E. 1975. Productivity The Measure and the Myth. AMACOM.

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Katzenbach, J. R., I. Steffen and C. Kronley. 2012. Cultural change that sticks. Harvard Business Review (July/August): 110-117. (Five principles: Match strategy and culture, focus on a few critical shifts in behavior, honor the strengths of your existing culture, integrate formal and informal interventions, and measure and monitor cultural evolution).

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