Main Bibliography
Section P: PEU-POR

PAA-PAT | PAU-PET | PEU-POR | POS-PZ

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

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

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

Peyravan, L. 2020. Financial reporting quality and dual-holding of debt and equity. The Accounting Review (September): 351-371.

Peytcheva, M. 2023. He, him, his: Masculine language in professional guidance and assessed equity and inclusion of women and LGBTQ+ people in the profession. Accounting, Organizations and Society (106): 101413.

Peytcheva, M. and D. E. Warren. 2013. How auditors perceive sanction severity and the detection of violations: Insights into professional vulnerabilities. Accounting and the Public Interest (13): 1-13.

Peytcheva, M. and P. R. Gillett. 2011. How partners' views influence auditor judgment. Auditing: A Journal of Practice & Theory 30(4): 285-301.

Peytcheva, M., A. M. Wright and B. Majoor. 2014. The impact of principles-based versus rules-based accounting standards on auditors' motivations and evidence demands. Behavioral Research In Accounting 26(2): 51-72.

Pfau, B. N. 2001. Measuring the link between human capital and shareholder value. Journal of Cost Management (January/February): 16-20.

Pfeffer, J. 1972. Interorganizational influence and managerial attitudes. The Academy of Management Journal 15(3): 317-330.

Pfeffer, J. 1972. Merger as a response to organizational interdependence. Administrative Science Quarterly 17(3): 382-394.

Pfeffer, J. 1972. Size and composition of corporate boards of directors: The organization and its environment. Administrative Science Quarterly 17(2): 218-228.

Pfeffer, J. 1973. Size, composition, and function of hospital boards of directors: A study of organization-environment linkage. Administrative Science Quarterly 18(3): 349-364.

Pfeffer, J. 1977. Toward an examination of stratification in organizations. Administrative Science Quarterly 22(4): 553-567.

Pfeffer, J. 1998. Six dangerous myths about pay. Harvard Business Review (May-June): 109-119. (Summary).

Pfeffer, J. 2001. What's wrong with management practices in Silicon Valley? A lot. MIT Sloan Management Review (Spring): 101-102.

Pfeffer, J. 2005. Why do bad management theories persist? Academy of Management Learning & Education (March): 96-100. (Related to Ghoshal's criticism of management theory).

Pfeffer, J. 2007. A modest proposal: How we might change the process and product of managerial research. The Academy of Management Journal 50(6): 1334-1345.

Pfeffer, J. 2009. Shareholders first? Not so fast... Harvard Business Review (July-August): 90-91.

Pfeffer, J. 2010. Power play. Harvard Business Review (July/August): 84-92.

Pfeffer, J. and A. Davis-Blake. 1986. Administrative succession and organizational performance: How administrator experience mediates the succession effect. The Academy of Management Journal 29(1): 72-83.

Pfeffer, J. and A. Davis-Blake. 1987. The effect of the proportion of women on salaries: The case of college administrators. Administrative Science Quarterly 32(1): 1-24.

Pfeffer, J. and A. Davis-Blake. 1987. Understanding organizational wage structures: A resource dependence approach. The Academy of Management Journal 30(3): 437-455.

Pfeffer, J. and G. R. Salancik. 1974. Organizational decision making as a political process: The case of a university budget. Administrative Science Quarterly 19(2): 135-151.

Pfeffer, J. and G. R. Salancik. 1977. Organizational context and the characteristics and tenure of hospital administrators. The Academy of Management Journal 20(1): 74-88.

Pfeffer, J. and H. Leblebici. 1973. Executive recruitment and the development of interfirm organizations. Administrative Science Quarterly 18(4): 449-461.

Pfeffer, J. and J. Lawler. 1980. Effects of job alternatives, extrinsic rewards, and behavioral commitment on attitude toward the organization: A field test of the insufficient justification paradigm. Administrative Science Quarterly 25(1): 38-56.

Pfeffer, J. and J. Ross. 1982. The effects of marriage and a working wife on occupational and wage attainment. Administrative Science Quarterly 27(1): 66-80.

Pfeffer, J. and N. Langton. 1988. Wage inequality and the organization of work: The case of academic departments. Administrative Science Quarterly 33(4): 588-606.

Pfeffer, J. and N. Langton. 1993. The effect of wage dispersion on satisfaction, productivity, and working collaboratively: Evidence from college and university faculty. Administrative Science Quarterly 38(3): 382-407.

Pfeffer, J. and P. Nowak. 1976. Joint ventures and interorganizational interdependence. Administrative Science Quarterly 21(3): 398-418.

Pfeffer, J. and R. I. Sutton. 2000. The Knowing-Doing Gap: How Smart Companies Turn Knowledge into Action. Harvard Business School Press.

Pfeffer, J. and R. I. Sutton. 2006. Evidence-based management: Executives routinely dose their organizations with strategic snake oil: Discredited nostrums, partial remedies, or untested management miracle cures. In many cases, the facts about what works are out there - so why don't managers use them? Harvard Business Review (January): 62-74.

Pfeffer, J. and W. L. Moore. 1980. Average tenure of academic department heads: The effects of paradigm, size, and departmental demography. Administrative Science Quarterly 25(3): 387-406.

Pfeffer, J. and W. L. Moore. 1980. Power in university budgeting: A replication and extension. Administrative Science Quarterly 25(4): 637-653.

Pfeffer, J. and Y. Cohen. 1984. Determinants of internal labor markets in organizations. Administrative Science Quarterly 29(4): 550-572.

Pfeffer, J., G. R. Salancik and H. Leblebici. 1976. The effect of uncertainty on the use of social influence in organizational decision making. Administrative Science Quarterly 21(2): 227-245.

Pfeffer, J., M. Goldsmith and R. C. Kessler. 2011. Can nice guys finish first? Harvard Business Review (December): 131-135. (A fictionalized case study).

Pfeiffer, G., R. Capettini and G. Whittenburg. 1997. Forrest Gump - Accountant: A study of accounting in the motion picture industry. Journal of Accounting Education 15(3): 319-344.

Pfeiffer, G. M. and T. W. Shields. 2015. Performance-based compensation and firm value - Experimental evidence. Accounting Horizons (December): 777-798.

Pfeiffer, R. J. Jr. and P. T. Elgers. 1999. Controlling for lagged stock price responses in pricing regressions: An application to the pricing of cash flows and accruals. Journal of Accounting Research (Spring): 239-247.

Pfeiffer, R. J. Jr., P. T. Elgers, M. H. Lo and L. L. Rees. 1998. Additional evidence on the incremental information content of cash flows and accruals: The impact of errors in measuring market expectations. The Accounting Review (July): 373-385.

Pfeiffer, T. and G. Schneider. 2010. Capital budgeting, information timing, and the value of abandonment options. Management Accounting Research (December): 238-250.

Pfeiffer, T. and L. Velthuis. 2009. Incentive system design based on accrual accounting: A summary analysis. Journal of Management Accounting Research (21): 19-53.

Pfeiffer, T., U. Schiller and J. Wagner. 2011. Cost-based transfer pricing. Review of Accounting Studies 16(2): 219-246.

Pfenning, R. E. 1962. Business information systems. The Accounting Review (April): 234-243.

Pfister, J. A. and K. Lukka. 2019. Interrelation of controls for autonomous motivation: A field study of productivity gains through pressure-induced process innovation. The Accounting Review (May): 345-371.

Pfitzer, M., V. Bockstette and M. Stamp. 2013. Innovating for shared value. Harvard Business Review (September): 100-107.

Pflieger, J. H. Jr. 1958. Control accounting for sponsored research contracts. N.A.A. Bulletin (March): 77-91.

Pflieger, J. H. Jr. 1960. Property insurance and its costs. N.A.A. Bulletin (February): 25-26.

Pflomm, N. E. 1961. Managing company cash, Studies in Business Policy 99. National Industrial Conference Board, Inc.

Pflueger, D. 2016. Knowing patients: The customer survey and the changing margins of accounting in healthcare. Accounting, Organizations and Society (53): 17-33.

Pflumm, R. 1993. Is mark-to-market accounting a threat to U.S. competitiveness? Management Accounting (August): 55-57.

Pforsich, H. 2005. Does your scorecard need a workshop? Strategic Finance (February): 30-35.

Pforsich, H., B. K. P. Kramer and G. R. Just. 2008. Establishing an internal audit department: The case of the Schwan Food Company. Global Perspectives on Accounting Education (5): 1-16.

Pforsich, H. D., B. K. P. Kramer and R. Just. 2006. Establishing an effective internal audit department. Strategic Finance (April): 22-29.

Pfouts, R. W. 1961. The theory of cost and production in the multi-product firm. Econometrica (October): 650-658.

Pflugshaupt, A. D. 1961. Accounting for labor - A case study. N.A.A. Bulletin (June): 69-74.

Phadnis, S., C. Caplice and Y. Sheffi. 2016. How scenario planning influences strategic decisions. MIT Sloan Management Review (Summer): 24-27.

Phan, P. H. and C. W. L. Hill. 1995. Organizational restructuring and economic performance in leveraged buyouts: An ex post study. The Academy of Management Journal 38(3): 704-739.

Phang, S. and N. L. Fargher. 2019. Auditors' evaluation of subsequent events: The effects of prior commitment and type of accountability. Auditing: A Journal of Practice & Theory 38(3): 167-182.

Pheck Joo, J. Y., M. Mayilyan, K. Clark and H. Van Zyl. 2015. The U.S. Chariman of PwC on keeping millennials engaged. Harvard Business Review (January/February): 21.

Phelan, J. L. 1960. Authority and flexibility in the Spanish imperial bureaucracy. Administrative Science Quarterly 5(1): 47-65.

Phelan, S. E. and M. Hayes. 2005. Payroll: A tie that binds. Journal of Accountancy (March): 29-30, 32-35.

Phelps, J. W. 1967. Federal income taxes and the return on investment concept. Management Accounting (March): 10-11.

Phelps, L., H. Tribunella and T. Tribunella. 2011. 20 Questions on marriage and taxes: Penalties and bonuses for filing status. The CPA Journal (December): 38-43.

Pheysey, D. C., R. L. Payne and D. S. Pugh. 1971. Influence of structure at organizational and group levels. Administrative Science Quarterly 16(1): 61-73.

Philbrick, A. L. 1914. Accountants and the use of English. Journal of Accountancy (November): 366-371.

Philbrick, A. L. 1918. Verification of inventories. Journal of Accountancy (December): 417-428.

Philbrick, D. R. and W. E. Ricks. 1991. Using Value Line and IBES analyst forecasts in accounting research. Journal of Accounting Research (Autumn): 397-417.

Philbrick, S. 2004. Considering an asset-based loan? Strategic Finance (February): 37-39.

Philip, B. and D. Kaminstein. 2022. Boost employee confidence and inclusion by creating voice space. MIT Sloan Management Review (Summer): 1-4.

Philipoom, P. and D. Steele. 2011. Shop floor control when tacit worker knowledge is important. Decision Sciences 42(3): 655-688.

Philippakis, A. S. 1972. A simulation study of decentralized decision making. Decision Sciences 3(3): 59-73.

Philippatos, G. C. and N. Gressis. 1973. Information through sampling from a binomial distribution. Decision Sciences 4(2): 173-183.

Philips, G. E. 1961. An easy method for closely approximating the rate of return on investment. N.A.A. Bulletin (October): 47-52. (Discussion of a short-cut method referred to as the "two-thirds investment formula").

Philips, G. E. 1963. The accretion concept of income. The Accounting Review (January): 14-25.

Philips, G. E. 1963. The revolution in accounting theory. The Accounting Review (October): 696-708.

Philips, G. E. 1968. An entity-value for assets and equities. Abacus 4(2): 142-152.

Philips, G. E. 1968. Pension liabilities and assets. The Accounting Review (January): 10-17.

Philips, G. E. 1970. Error in accounting allocations. Journal of Accounting Research (Spring): 156-158.

Philips, G. E. 1990. Inflation adjustments to income in entry and exit price systems. Abacus 26(2): 185-191.

Philips, G. E. and L. S. Mayne. 1970. Income measures and bank stock values. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 178-188.

Phillippe, E. J. 1959. Reports which give effect to responsibility accounting. N.A.A. Bulletin (November): 89-95.

Phillips, A. and D. E. Collins. 1990. How Borg-Warner made the transition from pile accounting to JIT. Management Accounting (October): 32-35.

Phillips, A. S. and A. G. Bedeian. 1994. Leader-follower exchange quality: The role of personal and interpersonal attributes. The Academy of Management Journal 37(4): 990-1001.

Phillips, A. W. 2009. ISO 9001: 2008 Internal Audits Made Easy: Tools, Techniques, and Step-By-Step Guidelines for Successful Internal Audits, 3rd Edition. ASQ Quality Press.

Phillips, B. and N. McCoy. 2022. Teaching accounting students an alphabet soup of technology: Preparing the CPA evolution and the digital workplace. The CPA Journal (September/October): 6-9.

Phillips, B. J. and F. Phillips. 2007. Sink or swim: Textbook reading behaviors of introductory accounting students. Issues in Accounting Education (February): 21-44.

Phillips, C. R. and N. T. Dorata. 2013. School district boards, audit committees, and budget oversight: Seeking a formula for good governance. The CPA Journal (March): 18-23.

Phillips, D. C. 1969. Systems theory - A discredited philosophy. Abacus 5(1): 3-15.

Phillips, D. C. 1972. The methodological basis of systems theory. The Academy of Management Journal 15(4): 469-477.

Phillips, D. J. 2002. A genealogical approach to organizational life chances: The parent-progeny transfer among Silicon Valley law firms, 1946-1996. Administrative Science Quarterly 47(3): 474-506.

Phillips, D. J. 2005. Organizational genealogies and the persistence of gender inequality: The case of Silicon Valley law firms. Administrative Science Quarterly 50(3): 440-472.

Phillips, F. 1998. Accounting students' beliefs about knowledge: Associating performance with underlying belief dimensions. Issues in Accounting Education (February): 113-126.

Phillips, F. 1999. Auditor attention to and judgments of aggressive financial reporting. Journal of Accounting Research (Spring): 167-189.

Phillips, F. 2001. A research note on accounting students' epistemological beliefs, study strategies, and unstructured problem-solving performance. Issues in Accounting Education (February): 21-39.

Phillips, F. 2015. Evaluating financial results at Graphic Apparel corporation (GAC): The impact of accounting policies. Issues in Accounting Education (February): 1-12.

Phillips, F. 2016. The power of giving feedback: Outcomes from implementing an online peer assessment system. Issues in Accounting Education (February): 1-15.

Phillips, F. 2017. Are you making learning too easy? Effects of grouping accounting problems on students' learning. Issues in Accounting Education (August): 81-93.

Phillips, F. and B. G. Johnson. 2011. Online homework versus intelligent tutoring systems: Pedagogical support for transaction analysis and recording. Issues in Accounting Education (February): 87-97.

Phillips, F. and D. Kalesnikoff. 2006. Q-Dots Incorporated: Assurance for a nanotechnology buyout. Issues in Accounting Education (May): 147-155.

Phillips, F. and G. Vaidyanathan. 2004. Should case material precede or follow lectures? Issues in Accounting Education (August): 305-319.

Phillips, F. and L. Heiser. 2011. A field experiment examining the effects of accounting equation emphasis and transaction scope on students learning to journalize. Issues in Accounting Education (November): 681-699.

Phillips, F. and P. E. Hopkins. 1997. Instructional case: Upper Plains Auto Rentals. Issues in Accounting Education (Spring): 81-98.

Phillips, F. and R. D. Martin. 1998. Instructional case: Northern Frontier Park. Issues in Accounting Education (November): 1005-1018.

Phillips, F., B. Lobdell and J. Neigum. 2020. Does the effectiveness of interspersed and blocked questions vary across readers? Issues in Accounting Education (February): 1-12.

Phillips, F., K. Morris and K. Zvinakis. 2000. Baywatch International: A case linking financial-reporting, business, and user decisions. Issues in Accounting Education (November): 605-633.

Phillips, F., S. J. Alford and S. Guina. 2012. Illustrations in financial accounting textbooks: Function and placement interact to affect student learning. Issues in Accounting Education (November): 999-1017.

Phillips, G. M. 2013. Discussion of A measure of competition based on 10-K filings. Journal of Accounting Research (May): 437-447.

Phillips, H. G. 1909. Accounts their construction and interpretation. Journal of Accountancy (January): 244-245.

Phillips, J. and R. C. Sansing. 1998. Contingent fees and tax compliance. The Accounting Review (January): 1-18.

Phillips, J., M. Pincus and S. O. Rego. 2003. Earnings management: New evidence based on deferred tax expense. The Accounting Review (April): 491-521.

Phillips, J. D. 1927. Valuation of plates and publishing rights. Harvard Business Review (October): 44-56.

Phillips, J. D. 2003. Corporate tax-planning effectiveness: The role of compensation-based incentives. The Accounting Review (July): 847-874.

Phillips, J. F. and R. A. Page. 2011. Accounting analysis restores decision making rationality: The case of the Connecticut Department of Aging. Accounting and the Public Interest (11): 96-115.

Phillips, J. M. 1998. Effects of realistic job previews on multiple organizational outcomes: A meta-analysis. The Academy of Management Journal 41(6): 673-690.

Phillips, K. W. 2011. Book review: Social Cognition, Social Identity, and Intergroup Relations: A Festschrift in Honor of Marilynn B. B. Brewer by R. M. Kramer, G. J. Leonardelli, R. W. Livingston. Administrative Science Quarterly 56(4): 644-646.

Phillips, K. W., T. L. Dumas and N. P. Rothbard. 2018. Diversity and authenticity. Harvard Business Review (March/April): 132-136.

Phillips, L. G. 1964. An application of distribution cost analysis to a small company. The Accounting Review (October): 1040-1044.

Phillips, L. C. 1965. Accounting for business combinations. The Accounting Review (April): 377-381.

Phillips, M. 2017. What's your why? The art of leading is asking "why?" and then listening and learning. Strategic Finance (August): 23-34.

Phillips, M. 2018. A sandwich leadership lesson: One inventive professor developed a unique model for effective leadership in any situation. Strategic Finance (March): 23-24.

Phillips, M. 2018. Faster payments: The impact for small business: Financial and regulatory changes are making it easier for small businesses to transfer, send, or receive funds quicker and more efficiently. Strategic Finance (April): 23-24.

Phillips, M. E., C. E. Brown and N. L. Nielson. 1990. Using expert systems for personal financial planning. Management Accounting (September): 29-33.

Phillips, M. E., T. E. Bahmanziari and R. G. Colvard. 2008. Six steps to XBRL: Learn how to translate your income statement into tagged format. Journal of Accountancy (February): 34-38. ("XBRL is a language for electronic communication of business data. Each item is tagged with information about various attributes, such as calendar year, audited/unaudited status, currency, etc.").

Phillips, N. 2017. Book review: K. Foot: Collaborating against Human Trafficking: Cross-sector challenges and Practices. Administrative Science Quarterly 62(3): NP27-NP30.

Phillips, N. 2022. Book review: Besharov, M. L. and B. C. Mitzinneck (eds.). 2020. Organizational Hybridity: Perspectives, Processes, Promises, Research in the Sociology of Organizations. Administrative Science Quarterly 67(1): NP12-NP14.

Phillips, N. and J. L. Brown. 1993. Analyzing communication in and around organizations: A critical hermeneutic approach. The Academy of Management Journal 36(6): 1547-1576.

Phillips, P. P. and J. J. Phillips. 2006. Return on Investment (ROI) Basics. ASTD Press.

Phillips, P. p. and J. J. Phillips. 2008. ROI Fundamentals: Why and When to Measure Return on Investment. Pfeiffer.

Phillips, T. E. and M. E. Droege. 1984. Maximizing cash in decentralized organizations. Management Accounting (August): 38-42.

Phillips, T. J. Jr., C. M. Daily and M. S. Luehlfing. 2007. A note on the readability of professional materials for management accountants. Advances in Management Accounting (16): 311-318.

Philo, P. 1970. The savings game. Management Accounting (February): 28-30.

Philpot, S. and K. Monahan. 2017. A data-driven approach to identifying future leaders: Rather than relying on subjective opinions of executives, some companies are using assessment tools to identify high-potential talent. MIT Sloan Management Review (Summer): 19-22.

Phipps, T. 2020. A cash cow? IMA Educational Case Journal 13(4): 1-4.

Phua, Y. S., M. A. Abernethy and A. M. Lillis. 2011. Controls as exit barriers in multiperiod outsourcing arrangements. The Accounting Review (September): 1795-1834.

Piaker, P. M. 1972. The use of medieval statements for teaching accounting. The Accounting Review (July): 609-610.

Piaker, P. M. 1973. The use of medieval statements for teaching accounting: A reply. The Accounting Review (October): 789.

Piasecki, D. J. 2003. Inventory Accuracy: People, Processes, and Technology. Inventory Operations Consultants.

Piasecki, D. J. 2009. Inventory Management Explained: A focus on Forecasting, Lot Sizing, Safety Stock, and Ordering Systems. Ops Publishing.

Picard, C., S. Durocher and Y. Gendron. 2018. The colonization of public accounting firms by marketing expertise: Processes and consequences. Auditing: A Journal of Practice & Theory 37(1): 191-213.

Picard, R. R., M. Burger and M. Kraut. 2022. Bad days at New Day Products. Issues in Accounting Education (November): 107-120.

Picciaia, F., L. Bartocci and L. M. Mari. 2021. Reforming administration and control to restore legitimacy: The case of Monte di Pieta of Perugia, Italy (1462-1468). The Accounting Historians Journal 48(2): 27-41.

Picciotto, S. 1992. International taxation and intrafirm pricing in transnational corporate groups. Accounting, Organizations and Society 17(8): 759-792.

Piccolo, R. F. and J. A. Colquitt. 2006. Transformational leadership and job behaviors: The mediating role of core job characteristics. The Academy of Management Journal 49(2): 327-340.

Piccolo, S. and M. Reisinger. 2011. Exclusive territories and manufacturers' collusion. Management Science (July): 1250-1266.

Picconi, M. 2006. The perils of pensions: Does pension accounting lead investors and analysts astray? The Accounting Review (July): 925-955.

Picconi, M. J. 1977. A reconsideration of the recognition of advertising assets on financial statements. Journal of Accounting Research (Autumn): 317-326.

Picconi, M. P., K. J. Smith and A. Woods. 2013. Arborista, Inc.: An instructional resource case. Issues in Accounting Education (August): 90-104.

Pick, J. 1964. A workshop in fundamental accounting. The Accounting Review (April): 476-481.

Pick, J. 2005. Geographic Information Systems in Business. Idea Group Publishing.

Pickard, G. 2005. In the public interest, Part two. Journal of Accountancy (February): 60-62.

Pickard, G. 2005. With integrity and fairness: An interview with Mark W. Everson, Commissioner of Internal Revenue. Journal of Accountancy (April): 27-32.

Pickard, G. 2007. 'Getting it right'. Journal of Accountancy (March): 28-31.

Pickard, G. 2007. Simplifying global accounting. Journal of Accountancy (July): 36-39.

Pickard, M. D. and G. Cokins. 2015. From bean counters to bean growers: Accountants as data analysts - A customer profitability example. Journal of Information Systems (Fall): 151-164.

Pickard, M. D., M. B. Burns and K. C. Moffitt. 2013. A theoretical justification for using embodied conversational agents (ECAs) to augment accounting-related interviews. Journal of Information Systems (Fall): 159-176.

Pickard, M. D., R. Schuetzler, J. S. Valacich and D. A. Wood. 2020. Innovative accounting interviewing: A comparison of real and virtual accounting interviewers. The Accounting Review (November): 339-366.

Pickerd, J. and D. A. Wood. 2011. Problems to avoid when brainstorming fraud risks. The CPA Journal (April): 64-65.

Pickerd, J. and M. D. Piercey. 2021. The effects of high estimate uncertainty in auditor negligence litigation. Contemporary Accounting Research 38(4): 3182-3213.

Pickerd, J., N. M. Stephens, S. L. Summers and D. A. Wood. 2011. Individual accounting faculty research rankings by topical area and methodology. Issues in Accounting Education (August): 471-505.

Pickerd, J. S., S. L. Summers and D. A. Wood. 2015. An examination of how entry-level staff auditors respond to tone at the top vis-a-vis tone at the bottom. Behavioral Research In Accounting 27(1): 79-98.

Pickering, M. 2017. Implementing lean management reporting in lean enterprises. Cost Management (January/February): 28-36. (Summary).

Pickering, M. 2018. Supporting management decision-making: Cost analysis in the lean enterprise. Cost Management (July/August): 5-15.

Pickering, M. 2022. Implementing successful and sustainable activity-based costing. Cost Management  March/April): 26-32.

Pickering, M. 2023. Beyond complex accounting systems: ABC as an analysis framework. Cost Management (July/August): 36-40, 42.

Pickering, M. and J. Muir. 2019. Killing the annual budget cycle: Dynamic planning and rolling forecasts in lean enterprises. Cost Management (September/October): 24-32.

Pickering, M. and V. Byrnes. 2016. The changing role of management accountants in a lean enterprise: From "bean counter" to delivering customer value. Cost Management (January/February): 38-47.

Pickett, A. L. 1924. University courses in accounting: II. Objectives of the accounting courses at Indiana University. Journal of Accountancy (December): 435-436.

Pickett, K. H. S. 2002. Investigating Financial Crime in the Workplace. John Wiley & Sons.

Pickett, K. H. S. 2010. The Internal Auditing Handbook, 3rd Edition. Wiley.

Pickhardt, R. C. and J. B. Wallace. 1974. A study of the performance of subjective probability assessors. Decision Sciences 5(3): 347-363.

Pickrum, M. 2010. "Massive ratings don't always translate into big profits." Programming a TV network is both art and science, and this CFO is happy to supply the science. CFO (May): 36-38 .

Picur, R. D. and J. C. McKeown. 1976. Alternative income concepts and relative performance evaluations: A comment and extension. The Accounting Review (April): 415-420.

Pidock, W. L. 1970. Accounting for net salvage. Management Accounting (December): 49-52.

Pidun, U., A. Richter, M. Schommer and A. Karna. 2019. A new playbook for diversified companies. MIT Sloan Management Review (Winter): 1-11.

Pidun, U., M. Reeves and E. Wesselink. 2021. How healthy is your business ecosystem? MIT Sloan Management Review (Spring): 31-38. (Dynamic groups of largely independent economic players that work together to create and deliver coherent solutions to customers).

Pidun, U., M. Reeves and N. Knust. 2022. Setting the rules of the road: Put the right rules in place to orchestrate a platform that creates value for all participants - and helps manage risk. MIT Sloan Management Review (Winter): 44-50.

Piechocki, M. 2010. XBRL: Standard business reporting: Modern language of governments. Strategic Finance (December): 56-58.

Piehl, D. 1974. Nonlinearity and the study of organizations. The Academy of Management Journal 17(4): 760-767.

Pierce, B. and B. Sweeney. 2005. Management control in audit firms - Partners' perspectives. Management Accounting Research (September): 340-370.

Pierce, B. J. and J. J. Tsay. 1992. A study of the post-completion audit practices of large American corporations: Experience from 1978 and 1988. Journal of Management Accounting Research (4): 131-155.

Pierce, C. A., H. Aguinis and S. K. R. Adams. 2000. Effects of a dissolved workplace romance and rater characteristics on responses to a sexual harassment accusation. The Academy of Management Journal 43(5): 869-880.

Pierce, H. 1975. Leasing and the lessee. Management Accounting (December): 33-36.

Pierce, J. F. 1968. Application of combinatorial programming to a class of all-zero-one integer programming problems. Management Science (November): 191-209.

Pierce, J. L. and R. B. Dunham. 1978. An empirical demonstration of the convergence of common macro- and micro-organization measures. The Academy of Management Journal 21(3): 410-418.

Pierce, J. L. and R. B. Dunham. 1978. The measurement of perceived job characteristics: The job diagnostic survey versus the job characteristics inventory. The Academy of Management Journal 21(1): 123-128.

Pierce, J. L. and R. B. Dunham. 1992. The 12-hour work day: A 48-hour, eight-day week. The Academy of Management Journal 35(5): 1086-1098.

Pierce, J. L., D. G. Gardner, L. L. Cummings and R. B. Dunham. 1989. Organization-based self-esteem: Construct definition, measurement, and validation. The Academy of Management Journal 32(3): 622-648.

Pierce, J. L., D. G. Gardner, R. B. Dunham and L. L. Cummings. 1993. Moderation by organization-based self-esteem of role condition-employee response relationships. The Academy of Management Journal 36(2): 271-288.

Pierce, J. L., R. B. Dunham and R. S. Blackburn. 1979. Social systems structure, job design, and growth need strength: A test of a congruency model. The Academy of Management Journal 22(2): 223-240.

Pierce, L. and C. I. Rider. 2022. Supporting mental health at work (Comment on "The epidemic of mental disorders in business"). Administrative Science Quarterly 67(1): 56-69.

Pierce, R. F. 1965. Function vs. multifunctional data processing systems. N.A.A. Bulletin (June): 9-13.

Piercey, D. M. 2011. Documentation requirements and quantified versus qualitative audit risk assessments. Auditing: A Journal of Practice & Theory 30(4): 223-248.

Piercy, L. R. and H. B. Levy. 2021. To confirm or not to confirm-risk assessment is the answer: The wise and proper use of bank confirmations. The CPA Journal (December): 54-57. (Related to audit evidence).

Piercy, N. 1986. Marketing asset accounting: Scope and rationale. European Journal of Marketing 20(1): 5-15.

Pierpont, W. K. 1946. The classification and control of Navy expenditures. The Accounting Review (January): 70-77.

Pierpont, W. K. 1946. The classification and control of Navy expenditures. The Accounting Review (April): 172-181.

Pierpont, W. K. 1948. Statistical data on depreciation bases. The Accounting Review (July): 251-253.

Pierskalla, W. 1967. Optimal issuing policies in inventory management. Management Science (January): 395-412.

Pierskalla, W. P. 1967. Inventory depletion management with stochastic field life functions. Management Science (July): 877-886.

Pierson, W. W. 1906. Municipal control of the Philadelphia Gas Works. Journal of Accountancy (June): 118-131.

Pierzchala, H. 2019. Trust: The overlooked key to delivering value to internal customers. Cost Management (July/August): 43-45.

Pierzchala, H. 2023. 90-day hiring improvement: From transactional to humanistic. Cost Management (September/October): 20-23.

Pietsch, C. P. R. and W. F. Messier Jr. 2017. The effects of time pressure on belief revision in accounting: A review of relevant literature within a pressure-arousal-effort-performance framework. Behavioral Research In Accounting 29(2): 51-71.

Pietschman, M. A. 1957. Cost control for a sugar planter. N.A.A. Bulletin (July): 1380-1390.

Pigman, N. M. Jr. 1962. Simplified financial research - An example in profit maximization. N.A.A. Bulletin (January): 87-92.

Pike, B. J., C. Lawrence, K. A. Martin and R. M. Olvera. 2016. External auditors' involvement in the internal audit function's work plan and subsequent reliance before and after a negative audit discovery. Auditing: A Journal of Practice & Theory 35(4): 159-173.

Pike, B. J., M. B. Curtis and L. Chui. 2013. How does an initial expectation bias influence auditors' application and performance of analytical procedures? The Accounting Review (July): 1413-1431.

Pike, F. W. 1913. The Tennessee C.P.A. Journal of Accountancy (April): 307-308.

Pike, M. 2010. Alternative Investments 101: For Non Accredited Investors in Bull and Bear Markets: Invest in Private Equity Crowdfunding, Peer Lending, Real Estate, Commodities, Debt, Gold, Bitcoin, and Other Assets. Independently Published.

Piketty, T. 2014. Capital in the Twenty-First Century. Belknap Press. (Note and Some Reviews).

Piketty, T. and A. Goldhammer. 2020. Capital and Ideology. Belknap Press: An Imprint of Harvard University Press.

Pil, F. K. and Carrie Leana. 2009. Applying organizational research to public school reform: The effects of teacher human and social capital on student performance. The Academy of Management Journal 52(6): 1101-1124.

Pil, F. K. and M. Holweg. 2003. Exploring scale: The advantages of thinking small. MIT Sloan Management Review (Winter): 33-39.

Pil, F. K. and M. Holweg. 2006. Evolving from value chain to value grid. MIT Sloan Management Review (Summer): 72-80. (Grid thinking places emphasis on three dimensions: the vertical, the horizontal, and the integrative diagonal).

Pilcher, A. J. 2022. Encouraging engagement in IMA. Strategic Finance (August): 64.

Pilcher, D. J. 1932. The accounting equation. The Accounting Review (December): 294-296.

Pilcher, D. J. 1933. Five basic accounting concepts. The Accounting Review (March): 70-73.

Pilcher, D. J. 1933. Three-fold presentation of an accounting problem. The Accounting Review (September): 247-252.

Pilie, L. H. 1962. Human relations as a modern tonic. The Accounting Review (January): 1-5.

Pill, R. A. 1959. The meaning of the merchandise plan in a department store. N.A.A. Bulletin (March): 71-78. (Discussion of the relationship between merchandise and inventory planning and profits).

Pillin, D. A. 1977. Credit by exception: A cash management tool. Management Accounting (July): 40-42.

Pillmore, E. M. 2003. How we're fixing up Tyco. Harvard Business Review (December): 96-103.

Pillsbury, C. 2005. Megafrauds: Should the auditors have known? A classroom exercise. Journal of Forensic Accounting 6(2): 441-454.

Pillsbury, C. M. 1993. Systems softball: An interactive, group game for teaching internal control evaluation. Issues in Accounting Education (Spring): 128-138.

Pillsbury, C. M., L. Capozzoli and A. Ciampa. 1989. A synthesis of research studies regarding the upward mobility of women in public accounting. Accounting Horizons (March): 63-70.

Pillutla, M. M. and J. K. Murnighan. 1995. Being fair or appearing fair: Strategic behavior in ultimatum bargaining. The Academy of Management Journal 38(5): 1408-1426.

Pimentel, E., E. Boulianne, S. Eskandari and J. Clark. 2021. Systemizing the challenges of auditing blockchain-based assets. Journal of Information Systems (Summer): 61-75.

Pinamont, B. 2020. Pandemic payroll how a permanent remote workforce will affect taxes. The CPA Journal (December/January): 15.

Pinault, F. 2014. Kering's CEO on finding the elusive formula for growing acquired brands. Harvard Business Review (March): 43-46.

Pinch, T., M. Mulkay and M. Ashmore. 1989. Clinical budgeting: Experimentation in the social sciences: A drama in five acts. Accounting, Organizations and Society 14(3): 271-301.

Pinches, G. and K. Mingo. 1973. A multivariate analysis of industrial bond ratings. Journal of Finance (March): 1-18.

Pinches, G. E. 1982. Myopia, capital budgeting and decision-making. Financial Management (Autumn): 6-19.

Pincsak, C. R. 1952. Standard costs in a hosiery mill. N.A.C.A. Bulletin (September): 76-81.

Pincus, K. V. 1989. The efficacy of a red flags questionnaire for assessing the possibility of fraud. Accounting, Organizations and Society 14(1-2): 153-163.

Pincus, K. V. 1991. Audit judgment confidence. Behavioral Research In Accounting (3): 39-65.

Pincus, K. V. 1997. Discussion of educating for accounting expertise: A field study. Journal of Accounting Research (Studies on Experts and the Application of Expertise in Accounting, Auditing, and Tax): 63-74.

Pincus, K. V. 1997. Is teaching debits and credits essential in elementary accounting? Issues in Accounting Education (Fall): 575-579.

Pincus, K. V. 1997. Reply. Issues in Accounting Education (Fall): 585.

Pincus, K. V. 2018. Reflections on retirement. Issues in Accounting Education (August): 17-21.

Pincus, K. V., D. E. Stout, J. E. Sorensen, K. D. Stocks and R. A. Lawson. 2017. Forces of change in higher education and implications for the accounting academy. Journal of Accounting Education (40): 1-18.

Pincus, M. 1983. Information characteristics of earnings announcements and stock market behavior. Journal of Accounting Research (Spring): 155-183.

Pincus, M. 1986. Discussion of the incremental information content of financial statement disclosures: The case of LIFO inventory liquidations. Journal of Accounting Research (Studies on Alternative Measures of Accounting Income): 161-164.

Pincus, M. 1989. Legislative history of the allowance of LIFO for tax purposes. The Accounting Historians Journal 16(1): 23-55.

Pincus, M. 1996. Instructional case: The British Petroleum Company. Issues in Accounting Education (Fall): 443-467.

Pincus, M. 1997. Erratum instructional case: The British Petroleum Company. Issues in Accounting Education (Spring): 171-172.

Pincus, M. 1997. Stock price effects of the allowance of LIFO for tax purposes. Journal of Accounting and Economics (November): 283-308.

Pincus, M. and C. Wasley. 1994. The incidence of accounting changes and characteristics of firms making accounting changes. Accounting Horizons (June): 1-24.

Pincus, M. and S. Rajgopal. 2002. The interaction between accrual management and hedging: Evidence from oil and gas firms. The Accounting Review (January): 127-160.

Pincus, M., F. Tian, P. Wellmeyer and S. X. Xu. 2017. Do clients' enterprise systems affect audit quality and efficiency? Contemporary Accounting Research 34(4): 1975-2021.

Pincus, M., S. Rajgopal and M. Venkatachalam. 2007. The accrual anomaly: International evidence. The Accounting Review (January): 169-203.

Pinder, C. C. and K. G. Schroeder. 1987. Time to proficiency following job transfers. The Academy of Management Journal 30(2): 336-353.

Pinder, C. C. and L. F. Moore. 1979. The resurrection of taxonomy to aid the development of middle range theories of organizational behavior. Administrative Science Quarterly 24(1): 99-118.

Pinder, C. C. and V. W. Bourgeois. 1982. Controlling tropes in administrative science. Administrative Science Quarterly 27(4): 641-652. (Tropes - similies, analogies and metaphors. Part of a special section on the utilization of organizational research, part 1).

Pine, B. J. II. and J. Gilmore. 1999. The Experience Economy: Work is Theatre & Every Business a Stage. Harvard Business School Press.

Pine, P. 1912. "Responsibility of auditors". Journal of Accountancy (November): 422-426.

Pinella, P. 1991. An EIS for the desktop. Datamation (May 1): 26-30.

Pinello, A. and E. L. Puschaver. 2018. Accounting for credit losses under ASU 2016-13: Anticipating the impact on reporting and disclosure. The CPA Journal (February): 54-59.

Pinello, A. and E. L. Puschaver. 2020. CECL encounters a 'perfect storm'. The CPA Journal (July/August): 20-28. (Review of current expected credit loss (CECL) disclosures in 2018 and 2019 10Ks as well as first-quarter 2020 earnings releases and 10-Qs).

Pinello, A., A Valencia and A. G. Volkan. 2015. Measuring the economic promise embedded in stock options. The CPA Journal (April): 28-33.

Pinello, A. S. and L. Puschaver. 2022. Implementing CECL during the pandemic: Unexpected consequences revealed. The CPA Journal (January/February): 20-27. (Current expected credit losses).

Pineno, C. J. 2004. Balanced scorecard applications: A survey and comparison of the manufactured homes industry and motor homes industries. Management Accounting Quarterly (Fall): 21-28.

Pineno, C. J. 2012. Simulation of the weighting of balance scorecard metrics including sustainability and time-driven ABC based on the product life cycle. Management Accounting Quarterly (Winter): 21-38.

Pineno, C. J. and C. R. Cristini. 2003. The balanced scorecard: A vision report card. Management Accounting Quarterly (Summer): 28-40.

Pinfield, L. T. 1986. A field evaluation of perspectives on organizational decision making. Administrative Science Quarterly 31(3): 365-388.

Pinger, R. W. 1954. The semantics of accounting. The Accounting Review (October): 652-655.

Pink, D. H. 2009. Drive: The Surprising Truth About What Motivates Us. Riverhead.

Pinkerton, J. E. and S. Margulies. 1962. Programed instruction: Its implication for accounting education. The Accounting Review (October): 685-691.

Pinkerton, P. W. 1934. Recent corporation laws on stated capital, treasure stock, surplus and dividends. N.A.C.A. Bulletin (July 1): 1255-1279.

Pinkerton, P. W. 1935. A step-by-step approach to the predetermination of profit at varying volumes. N.A.C.A. Bulletin (March 1): 753-777.

Pinkerton, P. W. 1957. Helping to put electronic equipment to work. N.A.C.A. Bulletin (January): 626-634.

Pinkley, R. L. and G. B. Northcraft. 1994. Conflict frames of reference: Implications for dispute processes and outcomes. The Academy of Management Journal 37(1): 193-205.

Pinkston, M. 2009. CPAs embrace twitter. Journal of Accountancy (August): 30-33.

Pinkston, M. 2009. Economic optimism improved in Q2 among C-suite CPAs. Journal of Accountancy (July): 22-24.

Pinkston, M. 2009. Optimism grew again in Q3, spread across industries. Journal of Accountancy (October): 50-52.

Pinkus, C. E. 1975. Optimal design of multi-product multi-echelon inventory systems. Decision Sciences 6(3): 492-507.

Pinnuck, M. and A. M. Lillis. 2007. Profits versus losses: Does reporting an accounting loss act as a heuristic trigger to exercise the abandonment option and divest employees? The Accounting Review (July): 1031-1053.

Pinnuck, M. and C. Shekhar. 2013. The profit versus loss heuristic and firm financial decisions. Accounting, Organizations and Society 38(6-7): 420-439.

Pinnuck, M., A. Ranasinghe, N. Soderstrom and J. Zhou. 2021. Restatement of CSR reports: Frequency, magnitude, and determinants. Contemporary Accounting Research 38(3): 2376-2416.

Pinsker, R. 2007. Long series of information and nonprofessional investors' belief revision. Behavioral Research In Accounting (19): 197-214.

Pinsker, R. 2011. Primacy or recency? A study of order effects when nonprofessional investors are provided a long series of disclosures. Behavioral Research In Accounting 23(1): 161-183.

Pinsker, R. and P. Wheeler. 2009. Nonprofessional investors' perceptions of the efficiency and effectiveness of XBRL-enabled financial statement analysis and of firms providing XBRL-formatted information. International Journal of Disclosure & Governance 6(3): 241-261.

Pinsker, R. and P. Wheeler. 2009. The effects of expanded independent assurance on the use of firm-initiated disclosures by investors with limited business knowledge. Journal of Information Systems (Spring): 25-49.

Pinsker, R., R. Pennington and J. K. Schafer. 2009. The influence of roles, advocacy, and adaptation to the accounting decision environment. Behavioral Research In Accounting 21(2): 91-111.

Pinsker, R. E. and C. Felden. 2016. Professional role and normative pressure: The case of voluntary XBRL adoption in Germany. Journal of Emerging Technologies in Accounting 13(1): 95-118.

Pinson, L. 2004. Keeping the Books: Basic Record Keeping and Accounting for the Successful Small Business (Keeping the Books). Dearborn Trade.

Pinto, J. K. 1998. Project Leadership: From Theory to Practice. Project Management Institute.

Piore, M. J. 1979. Qualitative research techniques in economics. Administrative Science Quarterly 24(4): 560-569.

Piotroski, J. D. 2000. Value investing: The use of historical financial statement information to separate winners from losers. Journal of Accounting Research (Studies on Accounting Information and the Economics of the Firm): 1-41.

Piotroski, J. D. 2003. Discussion of the impact of SFAS No. 131 on information and monitoring. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 225-234.

Piotroski, J. D. 2005. Discussion of “Separating winners from losers among low book-to-market stocks using financial statement analysis”. Review of Accounting Studies 10(2-3): 171-184.

Piotroski, J. D. 2007. Discussion of The book-to-price effect in stock returns: Accounting for leverage. Journal of Accounting Research (May): 469-479.

Piotroski, J. D. 2013. The London Stock Exchange's AIM experiment: Regulatory or market failure? A discussion of Gerakos, Lang and Maffett. Journal of Accounting and Economics (December Supplement): 216-223.

Piotroski, J. D. and B. T. Roulstone. 2004. The influence of analysts, institutional investors, and insiders on the incorporation of market, industry, and firm-specific information into stock prices. The Accounting Review (October): 1119-1151.

Piotroski, J. D. and D. T. Roulstone. 2005. Do insider trades reflect both contrarian beliefs and superior knowledge about future cash flow realizations? Journal of Accounting and Economics (February): 55-81.

Piotroski, J. D. and S. Srinivasan. 2008. Regulation and bonding: The Sarbanes-Oxley Act and the flow of international listings. Journal of Accounting Research (May): 383-425.

Piotroski, J. D., T. J. Wong and T. Zhang. 2015. Political incentives to suppress negative information: Evidence from Chinese listed firms. Journal of Accounting Research (May): 405-459.

Piper, A. A. 1922. Accounts of cotton hosiery manufacturers. Journal of Accountancy (May): 348-353.

Piper, M. 2009. Taxes Made Simple: Taxes Explained in 100 Pages or Less. Simple Subjects, LLC.

Piper, R. M. 1976. Engineering standards and standard costs. Management Accounting (September): 44-46, 52.

Piper, R. M. 1977. The joint variance: A comment. The Accounting Review (April): 527-533.

Piper, T. R., M. C. Gentile and S. D. Parks. 1993. Can Ethics Be Taught?: Perspectives, Challenges, and Approaches at the Harvard Business School. Harvard Business School Press.

Pipkin, A. 1989. The 21st century controller. Management Accounting (February): 21-25.

Pipkin, J. B. II. 1970. Put your banker to work. Management Accounting (February): 42-44.

Pippert, K. C. 1949. Accounts maintained for a company-operated in-plant food service. N.A.C.A. Bulletin (September): 77-80.

Pippert, K. C. 1953. Keeping tabs on the facility contract. N.A.C.A. Bulletin (March): 877-883.

Pippin, S. 2010. Income tax accounting for trusts and estates. Journal of Accountancy (October): 62-68.

Pippin, S. 2010. Tax treatment of adoption expenses. Journal of Accountancy (April): 44-49.

Pippin, S. 2010. The never-taxed estate: Why rich people should consider trophy wives and husbands. The CPA Journal (February): 14-15.

Pippin, S. and R. Mason. 2016. The AMT and the minimum tax credit. Strategic Finance (June): 13-14.

Pippin, S., A. Mcleod and V. Catania. 2010. What is important to tax software users? The CPA Journal (February): 68-72.

Pippin, S., B. Rixom and J. Wong. 2021. Improving critical thinking skills. Strategic Finance (November): 50-56.

Pippin, S., M. Stallings, J. Weber and J. Wong. 2021. Integrating sustainability into the accounting curriculum: Meeting an emerging student demand. The CPA Journal (August/September): 14-16.

Pippin, S., R. Mason and C. Carslaw. 2008. Tax rebate checks as economic stimulus. The CPA Journal (August): 6-10.

Pippin, S. E. 2016. Reporting foreign income. Strategic Finance (March):18, 20.

Pippin, S. E. 2017. Trusts and estates: Uses and tax considerations. Journal of Accountancy (February): 52-57.

Pippin, S. E. 2019. Trust and estate income tax returns under the TCJA. Journal of Accountancy (March): 44-48, 50. (Tax Cuts and Jobs Act).

Pippin, S. E. and J. L. Weber. 2016. Benefit corporations and B corporations. The CPA Journal (August): 54-57.

Pipplin, S. and Y. Guo. 2019. Clawbacks' tax headache. Strategic Finance (June): 16, 18.

Piron, S. F. 1980. Restoring business information controls. Management Accounting (December): 53-54.

Pirouz, D. M., A. R. Johnson, M. Thomson and R. Pirouz. 2015. Creating online videos that engage viewers. MIT Sloan Management Review (Summer): 83-88.

Pirrone, M. and J. E. Trainor. 2013. Cloud computing, social media, and confidentiality. The CPA Journal (November): 58-62.

Pirrone, M. M. 2015. Are severance payments subject to FICA taxes? The CPA Journal (May): 38-39.

Pirrone, M. M. 2015. Tax matters: Court affirms FBAR penalties while faulting IRS's conduct in assessing them. Journal of Accountancy (November): 78-81.

Pirrone M. M. 2015. Tax matters: No COD income from loans. Journal of Accountancy (August): 78-79.

Pirrone, M. M. 2015. Tax matters: U.S. abode binds Russian-employed taxpayer. Journal of Accountancy (June): 80-81.

Pirrone M. M. 2015. Tax matters: Whistleblowers' claims not untimely, Tax court holds. Journal of Accountancy (September): 87.

Pirrone, M. M. 2016. Innocent spouse relief from penalties and interest granted. Journal of Accountancy (August): 71-73.

Pirrone, M. M. 2016. Tax matters: Practitioner-client and work product doctrines preclude IRS summons. Journal of Accountancy (March): 77-78.

Pirrone, M. M. 2016. Tax matters: 'Private Roth IRA corporation' is held abusive. Journal of Accountancy (June): 80-83.

Pirrone, M. M. 2016. Reverse like-kind exchange is afforded nonrecognition treatment. Journal of Accountancy (November): 80, 82-83.

Pirrone, M. M. 2016. Post-retirement payments are subject to self-employment tax. Journal of Accountancy (September): 82, 84.

Pirrone, M. M. 2017. Like-kind exchange between related parties denied nonrecognition treatment. Journal of Accountancy (March): 60-62.

Pirrone, M. M. 2017. LLC's sole member is held liable for employment taxes. Journal of Accountancy (January): 72, 74-75.

Pirrone, M. M. 2017. Sixth Circuit upholds DISC dividends paid to Roth IRAs. Journal of Accountancy (May): 72-73.

Pirrone, M. M. 2017. Social club is liable for taxes on UBTI. Journal of Accountancy (November): 69.

Pirrone, M. M. 2017. Taxpayers' valuation of land accepted; inability to establish basis limits casualty loss. Journal of Accountancy (February): 63-64.

Pirrone, M. M. 2017. Worthless debt claims rejected. Journal of Accountancy (April): 60-62.

Pirrone, M. M. 2018. COD income not includible due to lack of bona fide debt. Journal of Accountancy (February): 62-63.

Pirrone, M. M. 2018. Equitable recoupment doctrine applies to employment tax deposit. Journal of Accountancy (August): 68.

Pirrone, M. M. 2018. First Circuit allows DISC dividends paid to Roth IRAs. Journal of Accountancy (July): 65-67.

Pirrone, M. M. 2018. S corporation shareholder may not revoke tax election. Journal of Accountancy (September): 62.

Pirrone, M. M. 2018. Tax Court grants innocent spouse relief from taxes on embezzled funds. Journal of Accountancy (December): 66-68.

Pirrone, M. M. 2018. Virgin Islands 'cover over' partial return transmittal constitutes IRS filing. Journal of Accountancy (May): 65-66.

Pirrone, M. M. 2019. Ninth Circuit holds common law mailbox rule inapplicable. Journal of Accountancy (August): 60-61.

Pirrone, M. M. 2019. Ninth Circuit overturns Tax Court's invalidation of transfer pricing regs. Journal of Accountancy (September): 58-60. (Stock-based compensation is held includible in a cost-sharing agreement).

Pirrone, M. M. 2019. Preparer's forgetting to hit 'send' doesn't excuse clients' late-filing penalties. Journal of Accountancy (November): 63-64.

Pirrone, M. M. 2019. Salesman's termination payment held not for goodwill. Journal of Accountancy (March): 57-58.

Pirrone, M. M. 2019. Second circuit expands tax court's jurisdiction for hearing refund claims. Journal of Accountancy (July): 59-60.

Pirrone, M. M. 2020. $24 million in transfers were not gifts. Journal of Accountancy (September): 68-69.

Pirrone, M. M. 2020. $8.7 million partnership income adjustment by IRS disallowed. Journal of Accountancy (March): 64-66.

Pirrone, M. M. 2020. Estate is entitled to refund of Sec 6651 late-filing penalty. Journal of Accountancy (January): 53-54.

Pirrone, M. M. 2020. Liquidation of assets not mandated for taxpayers' installment agreement. Journal of Accountancy (August): 55-56.

Pirrone, M. M. 2020. Sec. 280E is not an excessive fine under Eighth Amendment. Journal of Accountancy (February): 62.

Pirrone, M. M. 2021. District court holds incarcerated individuals are entitled to economic impact payments. Journal of Accountancy (January): 47-48.

Pirrone, M. M. 2021. Theft loss of marital property disallowed. Journal of Accountancy (March): 50, 52.

Pirrone, M. M. and J. Trainor. 2021. 'Willful' FBAR penalties upheld. Journal of Accountancy (February): 47-48. (Financial Crimes Enforcement Network Form 114, Report of Foreign Bank and Financial Accounts).

Pirrone, M. M. and J. Trainor. 2022. Alimony deduction allowed for health care premiums purchased with pretax wages. Journal of Accountancy (January): 40.

Pirrong, G. D. 1987. New rules for long-term construction projects. Management Accounting (December): 48-52.

Pirrong, G. D. and D. Koeppen. 1993. How to avoid bankruptcy. Management Accounting (February): 35, 38-40.

Pirsig, R. M. 2006. Zen and the Art of Motorcycle Maintenance: An Inquiry Into Values. Repring Edition. Harper Torch.

Pirson, M. and D. Malhotra. 2008. Unconventional insights for managing stakeholder trust. MIT Sloan Management Review (Summer): 43-50.

Pisani, M. J., R. Hayes, A. Kuma and L. Lepisto. 2009. Is six sigma culture bound? A conceptual model and propositions for further inquiry. Total Quality Management 20(10): 1123-1137.

Pisani, N. 2021. How Covid-19 will change the geography of competition. MIT Sloan Management Review (Summer): 1-4.

Pisano, G. P. 1990. The R&D boundaries of the firm: An empirical analysis. Administrative Science Quarterly 35(1): 153-176.

Pisano, G. P. 2006. Can science be a business? Lessons from biotech. Harvard Business Review (October): 114-125.

Pisano, G. P. 2015. You need an innovation strategy. Harvard Business Review (June): 44-54.

Pisano, G. P. 2019. The hard truth about innovative cultures. Harvard Business Review (January/February): 62-71.

Pisano, G. P. and R. Verganti. 2008. Which kind of collaboration is right for you? Harvard Business Review (December): 78-86.

Pisano, G. P. and W. C. Shih. 2009. Restoring American competitiveness. Harvard Business Review (July-August): 114-125.

Pisano, G. P. and W. C. Shih. 2012. Does America really need manufacturing? Yes, when production is closely tied to innovation. Harvard Business Review (March): 94-102.

Piskorski, M. J. 2011. Social strategies that work. Harvard Business Review (November): 116-122.

Pitkänen, H. and K. Lukka. 2011. Three dimensions of formal and informal feedback in management accounting. Management Accounting Research (June): 125-137.

Pitkin, H. E. 1949. A forms control program. N.A.C.A. Bulletin (December): 471-476.

Pitman, B. 2003. Leading for value. Harvard Business Review (April): 41-46.

Pitman, M. K., L. Campbell and K. Martin. 2017. U.S. tax and FASB's new paradigm for revenue recognition. Journal of Accountancy (June): 62-64, 66, 68, 70-71.

Pitman, R. 2019. The power of knowing. Strategic Finance (December): 17-18. (Unconscious bias).

Pitney, T. C. 1957. It's time for time standards for clerical labor. N.A.C.A. Bulletin (June): 1285-1292.

Pitre, R. 1980. Toward the development of a hospital MIS profile. Management Accounting (April): 47-53.

Pitre, T. J. 2012. Effects of increased reporting frequency on nonprofessional investors' earnings predictions. Behavioral Research In Accounting 24(1): 91-107.

Pitstick, H. 2021. Finding purpose in your career as a CPA. Journal of Accountancy (October): 34-38.

Pitstick, H. 2022. 5 steps for conducting a personal skills audit. Journal of Accountancy (February): 20-23. (Take a basic inventory of your existing skills, honestly assess strengths and weaknesses, pinpoint essential skills for your desired career goals, select key skills for improvement and measure the gap, bring in a third party for a reality check).

Pitstick, H. 2022. 5 pandemic lessons and how to apply them to your career. Journal of Accountancy (March): 12-14.

Pitstick, H. 2022. 5 ways accounting firms can better support LGBTG+ employees. Journal of Accountancy (June): 1-7.

Pitstick, H. 2022. Collection due process case favors IRS. Journal of Accountancy (November): 1-2.

Pitstick, H. 2022. Top firms dig deeper to retain employees. Journal of Accountancy (July): 1-5.

Pitstick, H. 2022. Value of split-dollar arrangement is not its cash surrender value: In the latest IRS challenge to an intergenerational split-dollar arrangement, the taxpayer prevails. Journal of Accountancy (June): 1-2.

Pitstick, H. 2022. What everyone can do to strengthen the next generation of CPAs. Journal of Accountancy (September): 1-7.

Pittenger, J. H. 1956. Electronics for the office. N.A.C.A. Bulletin (February): 773-777.

Pittenger, J. H. 1957. Planning ahead for office space. N.A.C.A. Bulletin (February): 814-817.

Pittman, C. R. 1973. Organizational behavior and the management accountant. Management Accounting (July): 25-26.

Pittman, J. and Y. Zhao. 2020. Debt covenant restriction, financial misreporting, and auditor monitoring. Contemporary Accounting Research 37(4): 2145-2185.

Pittman, J. A. and S. Fortin. 2004. Auditor choice and the cost of debt capital for newly public firms. Journal of Accounting and Economics (February): 113-136.

Pittman, J. A. and Y. Zhao. 2021. Auditor responses to and prevention of non-income-increasing misreporting: Evidence from audit fees and restatements. Auditing: A Journal of Practice & Theory 40(3): 127-153.

Pitts, C. L. 1962. Better training of accounting trainees. N.A.A. Bulletin (July): 90.

Pitts, J. E., W. M. Whitaker Iii. 1971. The impact of tax policy on investment behavior in the chemical industry, 1951-65. Decision Sciences 2(1): 53-65.

Pitts, R. A. 1977. Strategies and structures for diversification. The Academy of Management Journal 20(2): 197-208.

Piturro, M. 2000. How a self-starter CFO helped establish a European-based company in North America. Strategic Finance (July): 50-55.

Piturro, M. 2000. Integrating e-commerce into your business. Strategic Finance (September): 26-32.

Piturro, M. 2000. Paul Burmeister: Managing e-finance at RoweCom. Strategic Finance (November): 44-49.

Piturro, M. 2000. Peter Stelian: At home on the web. Strategic Finance (December): 52-57.

Piturro, M. 2001. Bringing new value and technology to old manufacturing with MAPICS, Inc. Strategic Finance (December): 50-53m 66-67. (ERP related).

Piturro, M. 2001. Capital One's David Wiley: Internet success. Strategic Finance (October): 28-32.

Piturro, M. 2001. Christine Kirk: Helping companies make the outsourcing leap. Strategic Finance (February): 40- 44.

Piturro, M. 2001. Dennis Deegan: Using the power of the net to raise venture capital. Strategic Finance (April): 38-42.

Piturro, M. 2001. Workplace violence. Strategic Finance (May): 35-38.

Piturro, M. 2001. CFO as e-business architect. Strategic Finance (September): 25-29.

Piturro, M. 2002. Defined contributions: Where's the choice? Strategic Finance (September): 36-41.

Piturro, M. 2002. Drugstore.com - All work and no profit. Strategic Finance (November): 40-44.

Piturro, M. 2002. Whither venture capital? Strategic Finance (August): 36-40.

Piturro, M. 2003. CFO as e-business architect, revisited. Strategic Finance (November): 41-45.

Piucci, V. A. 1960. Training supervisors to control clerical costs. N.A.A. Bulletin (August): 43-51.

Pius, W. B. 1976. Inventory writedowns to NRV: A general model. Management Accounting (May): 49-52.

Pizzini, M. 2010. Group-based compensation in professional service firms: An empirical analysis of medical group practices. The Accounting Review (January): 343-380.

Pizzini, M., S. Lin and D. E. Ziegenfuss. 2015. The impact of internal audit function quality and contribution on audit delay. Auditing: A Journal of Practice & Theory 34(1): 25-58.

Pizzini, M. J. 2006. The relation between cost-system design, managers' evaluations of the relevance and usefulness of cost data, and financial performance: An empirical study of US hospitals. Accounting, Organizations and Society 31(2): 179-210.

Plambeck, E., H. L. Lee and P. Yatsko. 2012. Improving environmental performance in your Chinese supply chain. MIT Sloan Management Review (Winter): 43-51.

Plambeck, E. L. and T. A. Taylor. 2005. Sell the plant? The impact of contract manufacturing on innovation, capacity, and profitability. Management Science (January): 133-150.

Plambeck, E. L. and T. A. Taylor. 2006. Partnership in a dynamic production system with unobservable actions and noncontractible output. Management Science (October): 1509-1527.

Plank, K. 2012. Under Armour's founder on learning to leverage celebrity endorsements. Harvard Business Review (May): 45-48.

Plank, T. M. and L. R. Plank. 1994. Encyclopedia of Accounting Systems. Prentice Hall.

Plank, T. M., L. R. Plank and B. R. Plank. 2003. Accounting Desk Book, 12th edition. Aspen Publishers Inc.

Plant, K., K. Barac and G. Sarens. 2019. Preparing work-ready graduates - skills development lessons learnt from internal audit practice. Journal of Accounting Education (48): 33-47.

Platau, S. M. and D. K. Rood. 2022. Use of e-signatures for engagement documentation. Journal of Accountancy (January): 4-5.

Plante, M., C. Free and P. Andon. 2021. Making artworks valuable: Categorisation and modes of valuation work. Accounting, Organizations and Society (91): 101155.

Plantec, P. 2003. Virtual Humans: A Build-It-Yourself Kit, Complete With Software and Step-By-Step Instructions. AMACOM.

Plantin, G., H. Sapra and H. S. Shin. 2008. Marking-to-market: Panacea or Pandora's box? Journal of Accounting Research (May): 435-460.

Platt, D. E. and K. L. Towry. 2001. Pecos Products: A project introducing complexity into the study of activity-based costing. Issues in Accounting Education (February): 99-124.

Platt, W. 2015. A practitioners perspective: 2014 AOS conference on accounting estimates. Accounting, Organizations and Society (46): 5-7.

Platt, W. J. 1962. Education-rich problems and poor markets. Management Science (July): 408-418.

Player, R. S. and D. E. Keys. 1995. Lessons from the ABM battlefield: Getting off to the right start. Journal of Cost Management (Spring): 26-38. (The authors discuss 10 pitfalls related to getting of to the right start for ABM, based on 50 interviews).

Player, R. S. and D. E. Keys. 1995. Lessons from the ABM battlefield: Developing the pilot. Journal of Cost Management (Summer): 20-35. (This is the second article in the series. In this paper the authors discuss 10 pitfalls in developing an ABM pilot).

Player, R. S. and D. E. Keys. 1995. Lessons from the ABM battlefield: Moving from pilot to mainstream. Journal of Cost Management (Fall): 31-41. (This is the third in the series and includes ten pitfalls in moving from a pilot to a mainstream ABM system).

Player, R. S. and M. B. Kramer. 1995. TTI, Inc.: Using ABC to increase revenues. Journal of Cost Management (Fall): 75-79.

Player, S. 2004. How does your budgeting system impact ethical behavior? Cost Management (May/June): 15-21.

Player, S. 2006. A tribute to Peter Drucker. Cost Management (November/December): 48.

Player, S., A. Andersen and R. S. DeLacerda. 1999. Arthur Andersen's Global Lessons in Activity-Based Management. John Wiley & Sons.

Player, S. and C. Cobble. 1999. Cornerstones of Decision Making: Profiles of Enterprise ABM. Oakhill Press.

Player, S. and D. Keys. 1995. Activity-Based Management: Arthur Andersen's Lessons from the ABM Battlefield. New York: Master Media.

Plaza, T. J. and M. M. K. Fleming. 1987. Cost account directive - An effective management tool. Management Accounting (May): 49-54. (A document used to control jobs according to tasks, schedules and budgets).

Pleak, R. E. 1977. An analysis of the FASB's treatment of foreign currency translation. Management Accounting (September): 29-32.

Plecnik, J. M. and J. H. Zhang. 2015. Making R&D tax incentives more efficient: Thinking inside the 'Patent Box'. The CPA Journal (January): 7-9.

Plecnik, J. M. and S. Wang. 2021. Six decades of U.S. reform: Why has the average couple's tax burden increased? The Accounting Historians Journal 48(2): 67-79.

Plecnik, J. M. and S. Wang. 2021. Top management team intrapersonal functional diversity and tax avoidance. Journal of Management Accounting Research 33(1): 103-128.

Plehn, C. C. 1915. Graphic methods for presenting facts. Journal of Accountancy (January): 72-73.

Pleis, L. M. 2009. How message board rumors can hurt your business. Management Accounting Quarterly (Summer): 34-43.

Plesko, G. A. 2003. An evaluation of alternative measures of corporate tax rates. Journal of Accounting and Economics (June): 201-226.

Plewa, F. J. and B. T. Friedlob. 1989. Are GAAP statements worth it? Management Accounting (January): 55-57. (Discussion of a continuum of reporting choices for small business. Level 1 = Cash basis. Level 2 = Federal Income Tax basis. Level 3 = Full accrual. Level 4 = Full accrual with footnote disclosures of GAAP departures. Level 5 = Full accrual GAAP statements for private companies. Level 6 = Full accrual GAAP statements for public companies).

Plewa, F. J. and G. T. Friedlob. 1989. Profile of the female CMA. Management Accounting (July): 52-54.

Plewa, F. J. and G. T. Friedlob. 2002. Essentials of Corporate Performance Measurement. John Wiley & Sons.

Plossi, G. W. 1994. Orlicky's Material Requirements Planning. McGraw-Hill.

Plott, C. R. and S. Sunder. 1981. A synthesis. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 227-239.

Plovnick, M. S. and G. N. Chaison. 1985. Relationships between concession bargaining and labor-management cooperation. The Academy of Management Journal 28(3): 697-704.

Plowman, D. A., L. T. Baker, T. E. Beck, M. Kulkarni, S. T. Solansky and D. V. Travis. 2007. Radical change accidentally: The emergence and amplification of small change. The Academy of Management Journal 50(3): 515-543.

Ployhart, R. E., J. A. Weekley and J. Ramsey. 2009. The consequences of human resource stocks and flows: A longitudinal examination of unit service orientation and unit effectiveness. The Academy of Management Journal 52(5): 996-1015.

Ployhart, R. E., J. A. Weekley and K. Baughman. 2006. The structure and function of human capital emergence: A multilevel examination of the attraction-selection-attrition model. The Academy of Management Journal 49(4): 661-677.

Plumlee, D. 2001. Discussion of “The effect of task complexity and expert system type on the acquisition of procedural knowledge: Some new evidence”. International Journal of Accounting Information Systems 2(2): 125-129.

Plumlee, M. and T. L. Yohn. 2010. An analysis of the underlying causes attributed to restatements. Accounting Horizons (March): 41-64.

Plumlee, M., X. Yuan, M. Yan and J. J. Yu. 2015. Bank loan spread and private information: Pending approval patents. Review of Accounting Studies 20(2): 593-638.

Plumlee, M. A. 2003. The effect of information complexity on analysts' use of that information. The Accounting Review (January): 275-296.

Plumlee, M. A. 2016. Discussion of "The effect of information on uncertainty and the cost of capital". Contemporary Accounting Research 33(2): 775-782.

Plumlee, M. A. and T. L. Yohn. 2015. An examination of management's regulatory filing choices surrounding restatements. Journal of Management Accounting Research 27(2): 121-144.

Plumlee, R. D. 1985. The standard of objectivity for internal auditors: Memory and bias effects. Journal of Accounting Research (Autumn): 683-699.

Plumlee, R. D. 2002. Discussion of Impression management with graphs: Effects on choices. Journal of Information Systems (Fall): 203-206.

Plumlee, R. D. and D. Snowball. 1987. Auditing your own system: Some findings and implications. Journal of Information Systems (Spring): 41-49.

Plumlee, R. D. and M. A. Plumlee. 2008. Assurance on XBRL for financial reporting. Accounting Horizons (September): 353-368.

Plumlee, R. D. and P. M. J. Reckers. 2014. Lessons not learned: Why is there still a crisis-level shortage of accounting Ph.D.s? Accounting Horizons (June): 313-330.

Plumlee, R. D., B. A. Rixom and A. J. Rosman. 2015. Training auditors to perform analytical procedures using metacognitive skills. The Accounting Review (January): 351-369.

Plumlee, R. D., S. J. Kachelmeier, S. A. Madeo, J. H. Pratt and G. Krull. 2006. Assessing the shortage of accounting faculty. Issues in Accounting Education (May): 113-125.

Plumley, R. D. 1958. Organizing of a railroad's accounting function. N.A.A. Bulletin (November): 15-34.

Plummer, E. and R. L. Vigeland. 2011. Considering life after LIFO. The CPA Journal (November): 26-33.

Plummer, E. and W. F. Wempe. 2021. The effects of healthcare payment systems on skilled nursing facilities' cost structure and human resource strategies. Journal of Management Accounting Research 33(2): 191-210.

Plummer, E., P. D. Hutchison and T. K. Patton. 2007. GASB No. 34's Governmental Financial Reporting Model: Evidence on its informational relevance. The Accounting Review (January): 205-240.

Plummer, M. and J. Wilson. 2018. Become a more productive learner: Interaction. Harvard Business Review (September/October): 21.

Plung, D. and T. Montgomery. 2004. Professional Communication: The Corporate Insider's Approach. South-Western Educational Publishing.

Png, I. 2001. Managerial Economics. Blackwell Publishing.

Poage, J. L. 2001. Developing actionable performance measures for government programs. Journal of Cost Management (March/April): 12-20.

Pochione, A. 2013. Cloud control: Cloud provider data breaches are rare. Even so, make sure your service contract offers protection for one. CFO (November): 28.

Poczter, S., A. Musacchio and S. G. Lazzarini. 2018. How to compete against the new breed of national champions. MIT Sloan Management Review (Summer): 65-70.

Podleski, J. and N. Paleveda. 2009. Small retirement plans: Face funding dilemma. Journal of Accountancy (May): 26-30.

Podolny, J. M. 1994. Market uncertainty and the social character of economic exchange. Administrative Science Quarterly 39(3): 458-483.

Podolny, J. M. 2009. The buck stops (and starts) at business school. Harvard Business Review (June): 62-67.

Podolny, J. M. and M. T. Hansen. 2020. How Apple is organized for innovation. Harvard Business Review (November/December): 86-95.

Podsakoff, P. M., L. J. Williams and W. D. Todor. 1986. Effects of organizational formalization on alienation among professionals and nonprofessionals. The Academy of Management Journal 29(4): 820-831.

Podsakoff, P. M., W. D. Todor and R. Skov. 1982. Effects of leader contingent and noncontingent reward and punishment behaviors on subordinate performance and satisfaction. The Academy of Management Journal 25(4): 810-821.

Poe, B. 2012. On Your Own! How to Start Your Own CPA Firm, Second Edition. AICPA.

Poe, C. D. and R. E. Viator. 1990. AACSB accounting accreditation and administrators' attitudes toward criteria for the evaluation of faculty. Issues in Accounting Education (Spring): 59-77.

Poe, C. D. and R. E. Viator. 1989. A tale of two networks. Management Accounting (May): 46-49. (LANs or Xenix).

Poe, C. D., G. J. Dillon and K. Day. 1988. Replacing fixed assets in the construction industry. Management Accounting (August): 39-43.

Poe, C. D, W. T. Shearon, Jr. and R. H. Strawser. 1991. Accounting evaluative styles and the contagion effect in middle-managers: An empirical study. Journal of Management Accounting Research (3): 169-193.

Poe, G. D. and L. E. Mechem. 1983. How total factor productivity works. Management Accounting (June): 44-46.

Poffenberger, A. T. 1928. The unknown quantity in marketing. Harvard Business Review (January): 188-193. (Human behavior).

Pogson, P. W. 1923. A practical application of the theory of accounting for supplies. Journal of Accountancy (December): 430-439.

Pogue, G. 1983. Control and the management function. Management Accounting. UK (October): 44-45.

Pogue, T. and R. Soldofsky. 1969. What's in a bond rating? Journal of Financial and Quantitative Analysis (June): 201-228.

Poindexter, J. 1969. The new controllers: More than numbers. Dun's Review (October): 37-41.

Pointer, L. G. and P. W. Ljungdahl. 1973. The merit of using the case method in teaching the specialized accounting course. The Accounting Review (July): 614-618.

Points, A. J. 1962. Multiple-product operating statements in an oil refinery. N.A.A. Bulletin (June): 85-92.

Poitras, G. E. 1973. Welfare bureaucracy and clientele politics in Mexico. Administrative Science Quarterly 18(1): 18-26.

Polachek, S. W. 2004. Accounting For Worker Well Being (Research in Labor Economics). JAI Press.

Polansky, N. et. al. 1949. Problems of interpersonal relations in research groups. Human Relations (2): 281-291.

Polanyi, K. 2012. The Great Transformaton: The Political and Economic Origins of Our Time. Amereon Ltd.

Polesie, T. 1981. Action and reaction: Decisive factors in developing accounting practice. Accounting, Organizations and Society 6(2): 167-174.

Polesie, T. 1994. Accounting for an engineering department - The dynamics of a design process. Management Accounting Research (June): 153-166.

Polimeni, R. S. and J. A. Burke. 2021. Integrating emerging accounting digital technologies and analytics into an undergraduate accounting curriculum - A case study. Journal of Emerging Technologies in Accounting 18(1): 159-173.

Polimeni, R. S., J. A. Burke and D. Benyaminy. 2009. Using computer simulations to recruit and train generation Y accountants. The CPA Journal (May): 64-68.

Polimeni, R. S., J. A. Burke and D. Benyaminy. 2010. CPA firms going green: The paperless accountant. The CPA Journal (November): 66-71.

Politano, A. L. 2003. Taking performance management to the next level. Strategic Finance (August): 30-35.

Politzer, M. 2020. Spotting fraud during the bankruptcy process: Top red flags. Journal of Accountancy (October): 26-29.

Politzer, M. 2021. How to effectively support working parents during a crisis. Journal of Accountancy (August): 30-34.

Pollack, G. A. 1961. The capital budgeting controversy: Present value vs. discounted cash flow method. N.A.A. Bulletin (November): 5-19.

Pollard, S. 1963. Capital accounting in the industrial revolution. Yorkshire Bulletin of Economic and Social Research, Vol. XV.

Pollard, S. 1965. The Genesis of Modern Management. Edward Arnold.

Pollard, S. 1965. The Genesis of Modern Management: A Study of the Industrial Revolution in Great Britain. Cambridge, MA: Harvard University Press.

Pollard, S. 2000. Genesis of Modern Management a Study of the Industry. Harvard University Press.

Pollard, W. B. 1986. Teaching standard costs: A look at textbook differences in overhead variance analysis. Journal of Accounting Education 4(1): 211-220.

Pollard, W. B. 2018. An active learning approach to teaching job-order costing. Management Accounting Quarterly(Summer): 10-19.

Pollard, W. E., T. R. Mitchell and L. R. Beach. 1975. An empirical examination of social power in terms of decision theory. Decision Sciences 6(4): 739-751.

Pollay, R. W. 1970. The structure of executive decisions and decision times. Administrative Science Quarterly 15(4): 459-471.

Pollert, W. R. and E. J. Glickman. 2001. Optimizing shareowner value from corporate real estate assets. Strategic Finance (April): 33-37.

Pollert, W. R. and E. J. Glickman. 2002. Synthetic leases under fire. Strategic Finance (October): 33-35.

Pollock, K., K. D. Kauffman and J. C. Papiernik. 2011. The effects of charismatic leader's actions in a public community college. Journal of Forensic & Investigative Accounting 3(3): 194-209.

Pollock, N. and L. D'Adderio. 2012. Give me a two-by-two matrix and I will create the market: Rankings, graphic visualisations and sociomateriality. Accounting, Organizations and Society 37(8): 565-586.

Pollock, N., L D'Adderio, R. Williams and L. Leforestier. 2018. Conforming or transforming? How organizations respond to multiple rankings. Accounting, Organizations and Society (64): 55-68.

Pollock, S. M. 1967. Minimum-cost checking using imperfect information. Management Science (March): 454-465.

Pollock, T. G., V. P. Rindova and P. G. Maggitti. 2008. Market watch: Information and availability cascades among the media and investors in the U.S. IPO market. The Academy of Management Journal 51(2): 335-358.

Pollock, T. G. and V. P. Rindova. 2003. Media legitimation effects in the market for initial public offerings. The Academy of Management Journal 46(5): 631-642.

Pollock, T. G., H. M. Fischer and J. B. Wade. 2002. The role of power and politics in the repricing of executive options. The Academy of Management Journal 45(6): 1172-1182.

Pollock, T. G., P. M. Lee, K. Jin and K. Lashley. 2015. (Un)Tangled: Exploring the asymmetric coevolution of new venture capital firms' reputation and status. Administrative Science Quarterly 60(3): 482-517.

Polman, P. and A. Winston. 2021. The net positive manifesto: Is the world better off because your company is in it? Harvard Business Review (September/October): 124-131.

Polodny, J. M. and J. N. Baron. 1997. Relationships and resources: Social networks and mobility in the workplace. American Sociological Review (62): 673-693.

Poluha, R. G. 2007. Application of the SCOR Model in Supply Chain Management. Cambria Press.

Polyak, I. 2018. Clients are living longer: How will your practice adapt? Journal of Accountancy (March): 16-20.

Polyak, I. 2018. Preventing elder fraud. Journal of Accountancy (August): 14.

Polzer, J. T. 2018. Cast study: Should an algorithm tell you who to promote? Harvard Business Review (May/June): 147-151.

Polzer, J. T., C. B. Crisp, S. L. Jarvenpaa and J. W. Kim. 2006. Extending the faultline model to geographically dispersed teams: How colocated subgroups can impair group functioning. The Academy of Management Journal 49(4): 679-692.

Polzer, J. T., E. A. Mannix and M. A. Neale. 1998. Interest alignment and coalitions in multiparty negotiation. The Academy of Management Journal 41(1): 42-54.

Polzer, J. T., L. P. Milton and W. B. Swann, Jr. 2002. Capitalizing on diversity: Interpersonal congruence in small work groups. Administrative Science Quarterly 47(2): 296-324.

Pomeranz, R. 2008. Nonprofit CFOs. The CPA Journal (February): 6-10.

Pomeranz, R. 2009. The evolution of human resources directors' responsibilities. The CPA Journal (July): 12-13.

Pomering, R. and L. Kammerer. 2019. Outsourced finance and accounting services can be a growth area. The CPA Journal (May): 15-16.

Pomeroy, B. 2010. Audit committee member investigation of significant accounting decisions. Auditing: A Journal of Practice & Theory 29(1): 173-205.

Pomeroy, R. S. 1976. Credit unions: Banking by the people. Management Accounting (February): 53-54.

Pompan, J. M. 1959. Direct and absorption costing in one system. N.A.A. Bulletin (March): 5-18.

Pond, J. D. 1977. Capitalizing leased assets. Management Accounting (January): 45-47.

Pond, J. D. 1986. Personal financial planning. Management Accounting (December): 29-33.

Pondeville, S., V. Swaen and Y. De Ronge. 2013. Environmental management control systems: The role of contextual and strategic factors. Management Accounting Research (December): 317-332.

Pondy, L. R. 1966. A systems theory of organizational conflict. The Academy of Management Journal 9(3): 246-256.

Pondy, L. R. 1967. Organizational conflict: Concepts and models. Administrative Science Quarterly 12(2): 296-320.

Pondy, L. R. 1969. Effects of size, complexity, and ownership on administrative intensity. Administrative Science Quarterly 14(1): 47-60.

Pondy, L. R. 1969. Varieties of organizational conflict. Administrative Science Quarterly 14(4): 499-505.

Pondy, L. R. 1972. A reviewer's comment. Administrative Science Quarterly 17(3): 408-409.

Pondy, L. R. 1973. Reply to Murray. Administrative Science Quarterly 18(2): 248.

Pondy, L. R. 1977. Reply to Dogramaci: Suggestions for improving administrative research. Administrative Science Quarterly 22(1): 27-29.

Pondy, L. R. and J. G. Birnberg. 1969. An experimental study of the allocation of financial resources within small, hierarchical task groups. Administrative Science Quarterly 14(2): 192-201.

Ponemon, L. 1994. A comment on 'whistleblowing' as an internal control mechanism: Individual and organizational considerations. Auditing: A Journal of Practice & Theory (13): 118-130.

Ponemon, L. and A. Glazer. 1990. Accounting education and ethical development: The influence of liberal learning on students and alumni in accounting practice. Issues in Accounting Education (Fall): 195-208.

Ponemon, L. A. 1990 Accounting for quality costs. Journal of Cost Management (Fall): 44-48.

Ponemon, L. A. 1992. Auditor underreporting of time and moral reasoning: An experimental lab study. Contemporary Accounting Research 9(1): 171-211.

Ponemon, L. A. 1992. Ethical reasoning and selection-socialization in accounting. Accounting, Organizations and Society 17(3-4): 239-258.

Ponemon, L. A. 1993. Can ethics be taught in accounting? Journal of Accounting Education 11(2): 185-209.

Ponemon, L. A. 1994. Discussion of group decision support systems and cooperative learning in auditing: An experimental investigation. Journal of Information Systems (Fall): 97-103.

Ponemon, L. A. 1995. The objectivity of accountants' litigation support judgments. The Accounting Review (July): 467-488.

Ponemon, L. A. 1998. Arguments against the CPA exam to gauge accounting program success. Issues in Accounting Education (May):.421-424.

Ponemon, L. A. 1998. Rebuttal. Issues in Accounting Education (May): 427-428.

Ponemon, L. A. and D. R. L. Gabhart. 1990. Auditor independence judgments: A cognitive-developmental model and experimental evidence. Contemporary Accounting Research 7(1): 227-251.

Ponemon, L. A. and K. Raghunandan. 1994. What is "substantial doubt"? Accounting Horizons (June): 44-54.

Ponemon, L. A. and R. J. Nagoda II. 1990. Perceptual variation and implementation of accounting information. Journal of Information Systems (Spring): 1-14.

Ponemon, L. A., L. P. Carr and J. P. Wendell. 1994. The validity of quality costs: An empirical study of mills in the paper and pulp industry. Advances In Management Accounting (3): 213-236.

Pong, C. and F. Mitchell. 2005. Accounting for a disappearance: A contribution to the history of the value added statement in the UK. The Accounting Historians Journal 32(2): 173-199.

Pong, C. K. M. and G. Whittington. 1996. The withdrawal of current cost accounting in the United Kingdom: A study of the Accounting Standards Committee. Abacus 32(1): 30-53.

Pongpattrachai, D., P. Cragg and R. Fisher. 2014. IT infusion within the audit process: Spreadsheet use in small audit firms. International Journal of Accounting Information Systems 15(1): 26-46.

Poniachek, H. 2008. Valuation of hedge funds. The CPA Journal (September): 26-29.

Poniachek, H. 2013. Complying with expanding state transfer pricing rules: Strategies for multistate corporations. The CPA Journal (April): 52-53.

Poniachek, H. A. ed. 2019. Mergers and Acquisitions: A Practitioner's Guide to Successful Deals. World Scientific Publishing Co.

Pontiff, J. 2006. Costly arbitrage and the myth of idiosyncratic risk. Journal of Accounting and Economics (October): 35-52.

Pontikes, E. G. 2012. Two sides of the same coin: How ambiguous classification affects multiple audiences' evaluations. Administrative Science Quarterly 57(1): 81-118.

Pontikes, E. G. and W. P. Barnett. 2017. The non-consensus entrepreneur: Organizational responses to vital events. Administrative Science Quarterly 62(1): 140-178.

Pool, R. M. 1948. Municipal airport accounting. The Accounting Review (January): 86-90.

Poole, A. B. 1946. Steamship accounting. N.A.C.A. Bulletin (August 1): 1148-1169.

Poole, M. S. and A. B. Hollingshead, Editors. 2004. Theories of Small Groups: Interdisciplinary Perspectives. Sage Publications.

Poon, M. 2009. From new deal institutions to capital markets: Commercial consumer risk scores and the making of subprime mortgage finance. Accounting, Organizations and Society 34(5): 654-674.

Poon, M., R. Pike and D. Tjosvold. 2001. Budget participation, goal interdependence and controversy: A study of a Chinese public utility. Management Accounting Research (March): 101-118.

Pope, K. R. 2015. Overhauling ethics education: Engaging students digitally will give them a better learning experience and will help them remember the lessons throughout their careers. Strategic Finance (August): 40-47.

Pope, K. R. and L. Jiles. 2022. Management accountants and corporate compliance: Data analytics capabilities, incentives for reporting wrongdoing, and innovative training can help accounting professionals mitigate the risk of corporate misconduct. Strategic Finance (December): 28-33.

Pope, K. R. and N. T. Churyk. 2014. The anatomy of a whistle-blower letter: A descriptive study. Journal of Forensic & Investigative Accounting 6(1): 82-98.

Pope, K. R. and O. Roubi. 2022. Learning with documentaries: Documentaries provide an engaging, entertaining way to introduce students to accounting and auditing concepts. Strategic Finance (August): 42-47.

Pope, P. F. 1993. Discussion of a comparison of the value-relevance of U.S. versus non-U.S. GAAP accounting measures using Form 20-F reconciliations. Journal of Accounting Research (Studies on International Accounting): 265-275.

Pope, P. F. 2003. Discussion of disclosure practices, enforcement of accounting standards, and analysts' forecast accuracy: An international study. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 273-283.

Pope, P. F. and M. Walker. 1999. International differences in the timeliness, conservatism, and classification of earnings. Journal of Accounting Research (Studies on Credible Financial Reporting): 53-87.

Pope, P. F. and P. Wang. 2005. Earnings components, accounting bias and equity valuation. Review of Accounting Studies 10(4): 387-407.

Pope, T. R. 1979. A flowchart analysis of the federal income tax concept of earnings and profits. The Accounting Review (January): 163-169.

Pope, W. C. 1988. Management practices in the analysis of flawed social systems (Part One). Occupational Hazards (April): 71-74.

Pope-Rogers, U. 2018. Not-for-profits teaming up to fulfill missions: A case study shows how merging or collaborating with like-minded agencies can help not-for profits more effectively achieve their objectives. Journal of Accountancy (November): 16-20.

Popernik, T. T. and R. Dietz. 2014. Investing for tax-efficient income. The CPA Journal (September): 52-56.

Popoff, B. 1972. Postulates, principles and rules. Accounting and Business Research (Summer): 182-193.

Popova, V. K. 2018. Integration of fraud risk in the risk of material misstatement and the effect on auditors' planning decisions. Journal of Forensic Accounting Research 3(1): A52-A79.

Popova, V. K. and S. E. Stein. 2016. Trading Styles, Inc.: An analysis of the going concern assessment. Issues in Accounting Education (August): 355-366.

Popp, D. 2006. Meta-expectations: A theory of expectancy effects in social interaction. ProQuest/UMI.

Popp, P. O. and J. A. Belohlav. 1982. Absenteeism in a low status work environment. The Academy of Management Journal 25(3): 677-683.

Popp, W. 1965. Simple and combined inventory policies, production to stock or to order? Management Science (July): 868-873.

Popper, K. R. 1968. The Logic of Scientific Discovery. Harper Torchbooks.

Porac, J. 2018. Book review: B. S. Frey and J. Gallus: Honours versus Money: The Economics of Awards. Administrative Science Quarterly 63(3): NP30-NP32.

Porac, J. F., G. R. Ferris and D. B. Fedor. 1983. Causal attributions, affect, and expectations for a day's work performance. The Academy of Management Journal 26(2): 285-296.

Porac, J. F., H. Thomas, F. Wilson, D. Paton and A. Kanfer. 1995. Rivalry and the industry model of Scottish knitwear producers. Administrative Science Quarterly 40(2): 203-227.

Porac, J. F., J. B. Wade and T. G. Pollock. 1999. Industry categories and the politics of the comparable firm in CEO compensation. Administrative Science Quarterly 44(1): 112-144.

Porath, C. 2016. An antidote to incivility: How to protect yourself from rude colleagues. Harvard Business Review (April): 108-111.

Porath, C. and C. Pearson. 2013. The price of incivility: Lack of respect hurts morale - and the bottom line. Harvard Business Review (January/February): 114-121. (In 2011 98% of workers polled reported that they experienced uncivil behavior on the job. 48% deliberately decrease their effort. 38% decreased their quality of work. 78% said their commitment to the organization declined. 25% admitted to taking their frustration out on customers).

Porath, C. L. and A. Erez. 2007. Does rudeness really matter? The effects of rudeness on task performance and helpfulness. The Academy of Management Journal 50(5): 1181-1197.

Porcano, T. M. 1984. An empirical analysis of some factors affecting student performance. Journal of Accounting Education 2(2): 111-126.

Porcano, T. M. 1984. Distributive justice and tax policy. The Accounting Review (October): 619-636.

Porcano, T. M., G. T. Tsakumis and A. P. Curatola. 2011. Tax evasion, national cultural dimensions and other country-structural metrics. Journal of Forensic & Investigative Accounting 3(1): 86-115.

Porcaro. G. A. 2007. The choice-of-entity maze. Journal of Accountancy (March): 64-68. (Key differences between types of corporations and limited liability companies that are treated as a partnership for tax purposes).

Porco, B. M. 2018. SASB and Fordham University collaboration. The CPA Journal (July): 19-20.

Porco, B. M. and T. P. Hedley. 2019. Seven easy ways to introduce sustainability reporting into existing accounting curricula. The CPA Journal (September): 12-13.

Porosky, M. 1921. A method of distributing factory payroll. National Association of Cost Accountants Official Publications (July): 3-17.

Porporato, M. and N. Waweru. 2008. Calzados Pezutti Sociedad Anónima (CalPe SA). IMA Educational Case Journal 1(2): 1-8.

Porporato, M. and N. Waweru. 2010. Argento Dairy Farm. IMA Educational Case Journal 3(1): 1-9.

Porporato, M. M. 2016. Logistics costs behavior and management in the auto industry. Issues in Accounting Education (November): 389-408.

Porras, J. I. and P. J. Robertson. 1987. Organization development theory: A typology and evaluation. In Research in Organizational Change and Development, edited by R. W. Woodman and W. A. Pasmore: 1-57. Greenwich, CT: JAI Press.

Porter, A. 1964. Effect of organization size on validity of intelligence score as a predictor of executive success. Management Science (January): 385-392.

Porter, A. M. 2000. Purchasing survey: Buyers fight outsourcing. Purchasing (July): 41.

Porter, A. M. 2000. The virtual corporation: Where is it. Purchasing (March): 40-48.

Porter, B. A. 1996. Review of A research study on financial reporting and auditing - Bridging the expectation gap. Accounting Horizons (March): 130-135.

Porter, B. A. and S. A. Carr. 1999. From strategic plan to practical realities: Developing and implementing a zero-based accounting curriculum. Issues in Accounting Education (November): 565-588.

Porter, C. H. 1928. Is it machinery or is it junk? The Accounting Review (December): 369-374.

Porter, C. H. 1951. Practical determination of excess profits. N.A.C.A. Bulletin (February): 695-698. (Porter proposes a payroll to earnings base as a profit measure).

Porter, D. M. 1980. The Waltham system and early American textile cost accounting 1813-1848. The Accounting Historians Journal 7(1): 1-15.

Porter, G. H. 1921. Accounting for electric alloy and tool steel. Journal of Accountancy (July): 1-15.

Porter, G. L. 1963. A training program in industrial accounting. N.A.A. Bulletin (May): 33-34.

Porter, G. L. 1983. The Uses of Accounting Information for Decision-Making Purposes by Small Manufacturers in Mississippi. Mississippi Research and Development Center.

Porter, G. L. 2003. Whistleblowers: A rare breed. Strategic Finance (August): 50-53.

Porter, G. L. and M. D. Akers. 1987. In defense of management accounting. Management Accounting (November): 58-62.

Porter, J. and D. Woolley. 2012. The BBDE Health Center: A case study of business ethics. IMA Educational Case Journal 5(3): 1-3.

Porter, J. and T. Stephenson. 2010. Creating an Excel-based budget you'll really use. Strategic Finance (February): 26-33.

Porter, J. and T. Stephenson. 2010. Excel-based budgeting for indirect costs. Strategic Finance (April): 34-39.

Porter, J. and T. Stephenson. 2010. Using your Excel-based budget to create pro forma financial statements. Strategic Finance (June): 46-53.

Porter, J. and T. Stephenson. 2011. Calculating operating variances. Strategic Finance (September): 44-51.

Porter, J. and T. Stephenson. 2011. Turning budgets into business. Strategic Finance (July): 34-42. (Excel-based budgets).

Porter, J. C. 2012. How adjusting entries affect the quality of financial reporting: The case of Frosty Co. Issues in Accounting Education (May): 493-524.

Porter, J. C. 2016. A refresher on accounting for leases. The CPA Journal (January): 24-33.

Porter, J. C. 2019. Beyond debits and credits: Using integrated projects to improve students' understanding of financial accounting. Journal of Accounting Education (46): 53-71.

Porter, J. C. and T. Stephenson. 2009. Buns Bakery: Creating and using a master budget. IMA Educational Case Journal 2(2): 1-7.

Porter, J. C., M. W. Sasieni, E. S. Marks and R. L. Ackoff. 1966. The use of simulation as a pedagogical device. Management Science (February): B170-B179.

Porter, J. H. 2011. Attract and retain top talent. Strategic Finance (June): 56-60.

Porter, L. W. 1996. Forty years of organization studies: Reflections from a micro perspective. Administrative Science Quarterly 41(2): 262-269.

Porter, M., J. Sacks, A. Warner and K. Schwab. 2000. The Global Competitiveness Report 2000. Oxford University Press. (This was the first report I summarized. My most recent summary includes specific data for 2011 and 2012, and overall data on the Global Competitiveness Index for 1999 to 2012. Summary).

Porter, M. E. 1979. How competitive forces shape strategy. Harvard Business Review (March-April): 137-145. (This article was the basis for Chapter 1 of Porter's book, Competitive Strategy).

Porter, M. E. 1980. Competitive Strategy: Techniques for Analyzing Industries and Competitors. The Free Press. (Summary).

Porter, M. E. 1985. Competitive Advantage. The Free Press.

Porter, M. E. 1987. From competitive advantage to corporate strategy. Harvard Business Review (May-June): 43-59. (Summary).

Porter, M. E. 1990. The Competitive Advantage of Nations. Free Press.

Porter, M. E. 1998. Competitive Advantage: Creating and Sustaining Superior Performance. The Free Press.

Porter, M. E. 1998. Competitive Strategy: Techniques for Analyzing Industry and Competitors. The Free Press. (See 1980).

Porter, M. E. 1996. What is a strategy? Harvard Business Review (November-December): 61-78. (Summary).

Porter, M. E. 2001. Strategy and the internet. Harvard Business Review (March): 63-78. (Summary).

Porter, M. E. 2008. The five competitive forces that shape strategy. Harvard Business Review (January): 78-93. (See Chapter 1 of my 1980 Competitive Strategy summary).

Porter, M. E. and E. O. Teisberg. 2004. Redefining competition in health care. Harvard Business Review (June): 64-76.

Porter, M. E. and J. E. Heppelmann. 2014. How smart, connected products are transforming competion. Harvard Business Review (November): 64-88. (The third wave of IT-driven competition).

Porter, M. E. and J. E. Heppelmann. 2015. How smart, connected products are transforming companies. Harvard Business Review (October): 96-114.

Porter, M. E. and J. E. Heppelmann. 2017. Why every organization needs an augmented reality strategy. Harvard Business Review (November/December): 46-57. (Augmented reality or AR "transforms volumes of data and analytics into images or animations that are overlaid on the real world." ..."By superimposing digital information directly on real objects or environments, AR allows people to process the physical and digital simultaneously, eliminating the need to mentally bridge the two. That improves our ability to rapidly and accurately absorb information, make decisions, and execute required tasks quickly and efficiently."..."Every company needs an implementation road map that lays out how the organization will start to capture the benefits of AR in its business while building the capabilities needed to expand its use."... "It will profoundly change training and skill development, allowing people to perform sophisticated work without protracted and expensive conventional instruction - a model that is inaccessible to so many today. AR, then, enables people to better tap into the digital revolution and all it has to offer.").

Porter, M. E. and J. E. Heppelmann. 2018. Why every organization needs an augmented reality strategy: Interaction. Harvard Business Review (March/April): 19.

Porter, M. E. and J. W. Rivkin. 2012. Choosing the United States: In contests to attract high-value business activities, the U.S. is losing out more than it should. Harvard Business Review (March): 80-93.

Porter, M. E. and J. W. Rivkin. 2012. The looming challenge to U.S. competitiveness. Harvard Business Review (March): 54-62. ("The United States is a competitive location to the extent that companies operating in the U.S. are able to compete successfully in the global economy while supporting high and rising living standards for the average American.").

Porter, M. E. and M. R. Kramer. 2002. The competitive advantage of corporate philanthropy. Harvard Business Review (December): 56-68.

Porter, M. E. and M. R. Kramer. 2006. Strategy and society: The link between competitive advantage and corporate social responsibility. Harvard Business Review (December): 78-92. (Summary).

Porter, M. E. and M. R. Kramer. 2011. Creating shared value: How to reinvent capitalism and unleash a wave of innovation and growth. Harvard Business Review (January/February): 62-77. (Summary).

Porter, M. E. and N. Nohria. 2018. How CEOs manage time. Harvard Business Review (July/August): 42-51.

Porter, M. E. and N. Nohria. 2018. The leader's calendar: Interaction. Harvard Business Review (September/October): 20.

Porter, M. and N. Nohria. 2018. What do CEOs actually do? Harvard Business Review (July/August): 52-53.

Porter, M. E. and R. S. Kaplan. 2016. How to pay for health care: Bundled payments will finally unleash the competition that patients want. Harvard Business Review (July/August): 88-102. Two types of value-based reimbursement: Capitation, or population-based payment versus bundled payments. Bundled payments is the recommended solution).

Porter, M. E. and S. Stern. 2001. Innovation: Location matters. MIT Sloan Management Review (Summer): 28-36.

Porter, M. E. and T. H. Lee. 2013. The strategy that will fix health care. Harvard Business Review (October): 50-67. (Summary).

Porter, M. E., J. W. Lorsch and N. Nohria. 2004. Seven surprises for new CEOs. Harvard Business Review (October): 62-72.

Porter, M. E., M. Sakakibara and H. Takeuchi. 2000. Can Japan Compete? Perseus. (Summary).

Porter, P. H. and M. A. Gallagher. 2004. Revised R&D budgets for funding postponements. The Journal of Cost Analysis & Management 6(2): 58-78.

Porter, P. L. 2001. Organizational learning's ten-year march. MIT Sloan Management Review (Winter): 30-31.

Porter, R. B. and K. Carey. 1974. Stochastic dominance as a risk analysis criterion. Decision Sciences 5(1): 10-21.

Porter, S. F. and D. L. Crumbley. 2012. Teaching interviewing techniques to forensic accountants is critical. Journal of Forensic & Investigative Accounting 4(1): 122-146.

Porter, T. M. 1995. Information cultures: A review essay. Accounting, Organizations and Society 20(1): 83-92.

Porter, U. D. 1945. Retail inventory accounting. N.A.C.A. Bulletin (April 15): 786-798.

Portman, R. K. 1957. Pre-control for profit. N.A.A. Bulletin (November): 5-11.

Portman, R. K. 1958. Installing direct costing in one division of a company. N.A.A. Bulletin (June): 5-12. (Case study).

Portny, S. E. 2010. Project Management For Dummies, 3rd edition. For Dummies.

Portway, E. V. 1922. New York Stock Exchange questionnaire. Journal of Accountancy (September): 161-173.

Porumb, V., A. De Jong, C. Huijen, T. Marra and J. Van Dalen. 2021. The effect of auditor style on reporting quality: Evidence from Germany. Abacus 57(1): 1-26.

Porumb, V., Y. Zengin-Karaibrahimoglu, G. J. Lobo, R. Hooghiemstra and D. de Waard. 2021. Expanded auditor's report disclosures and loan contracting. Contemporary Accounting Research 38(4): 3214-3253.