Management And Accounting Web

Main Bibliography
Section P: PAA-PAT


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

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Paananen, M. and H. Lin. 2009. The development of accounting quality of IAS and IFRS over time: The case of Germany. Journal of International Accounting Research 8(1): 31-55.

Pablo, A. L. 1994. Determinants of acquisition integration level: A decision-making perspective. The Academy of Management Journal 37(4): 803-836. (JSTOR link).

Pablo, A. L. and M. Javidan. Editors. 2004. Mergers and Acquisitions: Creating Integrative Knowledge (Strategic Management Society Book Series). Blackwell Publishing.

Pabst, D. F. and J. C. Talbott. 1991. The CMA: Past, present and future. Accounting Horizons (September): 31-37.

Pace, H. S. 1924. Relation of the accountancy instructor to the development of professional standards in the practice of accountancy. Journal of Accountancy (May): 349-356.

Pace, H. S. 1924. Restrictive legislation in New York: A review of the C.P.A. bill recently introduced in the New York legislature. Journal of Accountancy (April): 262-267.

Pacelli, M. and M. Pacelle. 2001. Empire: A Tale of Obsession, Betrayal and the Battle for an American Icon. John Wiley & Sons.

Pacharn, P. 2008. Accounting choice and optimal incentive contracts: A role of financial reporting in management performance evaluation. Advances in Management Accounting (17): 289-316.

Pachman, J. M. 1966. Optimization of seismic reconnaissance surveys in petroleum exploration. Management Science (April): B312-B322. (JSTOR link). 1966. Errata: Optimization of seismic reconnaissance surveys in petroleum exploration. Management Science (August): B579. (JSTOR link).

Pacini, C. 2002. The forensic accountant's role in fighting terrorist financing. Journal of Forensic Accounting (3): 289-300.

Pacini, C. 2003. Privileged communications between forensic accountants, attorneys, and clients threatened by Federal rule. Journal of Forensic Accounting (4): 337-342.

Pacini, C. 2003. The forensic accountant and forgery. Journal of Forensic Accounting (4): 165-170.

Pacini, C. 2004. Beware of charitable donations supporting terrorism. Journal of Forensic Accounting (5): 255-264.

Pacini, C. 2004. Check 21: Fraud implications of the check clearing for the 21st century act. Journal of Forensic Accounting (5): 559-562.

Pacini, C. 2005. Forensic risk management: Accountants and bankruptcy fraud. Journal of Forensic Accounting 6(1): 255-260.

Pacini, C. 2005. Forensic risk management: Accountants and bankruptcy fraud - Part II. Journal of Forensic Accounting 6(2): 473-478.

Pacini, C. 2006. Forensic risk management: Forensic accountants and Qui Tam actions under the False Claims Act. Journal of Forensic Accounting 7(1): 263-268.

Pacini, C. 2007. Forensic risk management: the fight against trade secret espionage. Journal of Forensic Accounting 8(1-2): ?.

Pacini, C. and K. Barker. 2010. The fair credit reporting act. The CPA Journal (December): 60-63.

Pacini, C., D. Sinason and W. Hillison. 2001. Potential liability exposure of third-party investigations under the fair credit reporting act. Journal of Forensic Accounting (2): 279-284.

Pacini, C., H. Rogers and J. Swingen. 2002. Beware of bribes of foreign officials. Journal of Forensic Accounting (3): 149-156.

Pacini, C., J. Paterson and S. Ghahramani. 2011. The uncertain liability of accountants and other professionals in securities fraud cases: The shifting sands of Central Bank. Journal of Forensic & Investigative Accounting 3(3): 46-67.

Pacini, C., W. Hillison, R. Alagiah and S. Gunz. 2002. Commonwealth convergence toward a narrower scope of auditor liability to third parties for negligent misstatements. Abacus 38(3): 425-464.

Packer, P. 2013. What have IASB and FASB convergence efforts achieved? Journal of Accountancy (February): 50-54, 56, 58-59.

Pacter, P. 2015. Global reach of IFRS is expanding. The CPA Journal (July): 13-16.

Packman, K. E. and M. D. Rivero. 2010. The Foreign Accounting Tax Compliance Act. Journal of Accountancy (August): 44-49.

Pacter, P. 2014. Global accounting standards-from vision to reality. The CPA Journal (January): 6,8 -10.

Paddock, H. E. 1958. Production waste - Its nature and its accounting. The Accounting Review (January): 50-55. (JSTOR link).

Paden-Bost, P. J. 1982. Making money control a management issue. Management Accounting (November): 48-51.

Padgett, J. F. 1980. Managing garbage can hierarchies. Administrative Science Quarterly 25(4): 583-604. (JSTOR link).

Padhi, S. N. 2009. SAP ERP Financials and FICO Handbook. Jones & Bartlett Publishers, Inc.

Padmanabhan, B. and A. Tuzhilin. 2002. Knowledge refinement based on the discovery of unexpected patterns in data mining. Decision Support Systems 33(3): 309-321.

Padmanabhan, B. and A. Tuzhilin. 2003. On the use of optimization for data mining: Theoretical interactions and eCRM opportunities. Management Science (October): 1327-1343.

Pae, J., D. B. Thornton and M. Welker. 2008. Agency cost reduction associated with EU financial reporting reform. Journal of International Accounting Research 7(1): 51-76.

Pae, S. 1999. Acquisition and discretionary disclosure of private information and its implications for firms' productive activities. Journal of Accounting Research (Autumn): 465-474. (JSTOR link). 2004. Corrigendum to: Acquisition and discretionary disclosure of private information and its implications for firms' productive activities. Journal of Accounting Research (March): 121. (JSTOR link).

Pae, S. 2000. Information sharing in the presence of preemptive incentives: Economic consequences of mandatory disclosure. Review of Accounting Studies 5(4): 331-350.

Pae, S. 2002. Discretionary disclosure, efficiency, and signal informativeness. Journal of Accounting and Economics (August): 279-311.

Pae, S. 2002. Optimal disclosure policy in oligopoly markets. Journal of Accounting Research (June): 901-932. (JSTOR link).

Pae, S. 2005. Selective disclosures in the presence of uncertainty about information endowment. Journal of Accounting and Economics (September): 383-409.

Pae, S. and S. Yoo. 2001. Strategic interaction in auditing: An analysis of auditors' legal liability, internal control system quality, and audit effort. The Accounting Review (July): 333-356. (JSTOR link).

Pae, S., C. J. Song and A. C. Yi. 2016. Career concerns and management earnings guidance. Contemporary Accounting Research 33(3): 1172-1198.

Pagani, J. and W. O. Jones. 1950. Price and mortality expectations and valuation of inventories. The Accounting Review (July): 315-319. (JSTOR link).

Pagano, D. F. 1972. The line manager's role in bakery operations. Management Accounting (September): 43-47, 51.

Pagano, D. F. 1974. New cookie development. Management Accounting (August): 37-39.

Pagano, E. and B. Pagano. 2009. The virtues and challenges of a long break. Journal of Accountancy (February): 46-51.

Pagano, M. S. and D. E. Stout. 2004. Calculating a firm's cost of capital. Management Accounting Quarterly (Spring): 13-20.

Pagano, T. G. 1975. Measuring customer profitability in a commercial bank. Management Accounting (May): 43-47.

Page, B. 2013. Should we change the system or the process? Strategic Finance (November): 46-51.

Page, E. D. 1916. Balance sheet valuations. Journal of Accountancy (April): 241-254.

Page, J. and P. Hooper. 2013. The fundamentals of bank accounting: Its effect on current financial system uncertainty. The CPA Journal (March): 46-52.

Page, P. 1972. Reimbursing travel expenses. Management Accounting (November): 38-39, 52.

Page, S. L. 1951. New product procedures in a small company. N.A.C.A. Bulletin (August): 1485-1489.

Pagell, M., A. Veltri and D. Johnston. 2016. Getting workplace safety right. MIT Sloan Management Review (Winter): 12-14.

Paget, A. J. 1931. Internal analysis and interpretation of accounting information. N.A.C.A. Bulletin (April 1): 1207-1220.

Pahler, A. J. 2002. Advanced Accounting. South-Western.

Paige, H. W. 1963. How PERT/Cost helps the manager. The Harvard Business Review (November-December): 87-95.

Paige, K. L. 1992. Do nonprofits use management accounting properly? Management Accounting (January): 56-58.

Paik, D. G. H., J. A. van der Lann Smith, B. B. Lee and S. W. Yoon. 2015. The relation between accounting information in debt covenants and operating leases. Accounting Horizons (December): 969-996.

Paimisano, S. 2014. Managing investors. Harvard Business Review (June): 80-85.

Pain, G. R. 1966. A case study in auditing a medium scale computer installation. Management Accounting (August): 55-63.

Paine, F. T. 1965. Management perspective: Sensitivity training: The current state of the question. The Academy of Management Journal 8(3): 228-232. (JSTOR link).

Paine, F. T. 1970. Human resource accounting - The current state of the question. The Federal Accountant (June): 57-69.

Paine, L., R. Deshpande, J. D. Margolis and K. E. Bettcher. 2005. Up to code: Does your company's conduct meet world-class standards? Harvard Business Review (December): 122-133. (The GBS Codex includes: The fiduciary principle, the property principle, the reliability principle, the transparency principle, the dignity principle, the fairness principle, the citizenship principle, and the responsiveness principle).

Paine, L. S. 1994. Managing for organizational integrity. Harvard Business Review (March-April): 106-117.

Paine, L. S. 2010. The China rules. Harvard Business Review (June): 103-108.

Paine, L. S. 2014. Sustainability in the boardroom. Harvard Business Review (July/August): 86-94.

Paine, M. D. 1922. Auditors I have known. Journal of Accountancy (July): 11-19.

Paine, N. R. 1964. Uncertainty and capital budgeting. The Accounting Review (April): 330-332. (JSTOR link).

Paine, N. R. 1973. A useful approach to the group choice problem. Decision Sciences 4(1): 21-30.

Paine, P. E. 1958. Audit control of time-and-material subcontracting. N.A.A. Bulletin (August): 85-94.

Paine, T. 1999. Rights of Man (Dover Thrift Editions). Dover Publications.

Paine, T. 2006. The Age of Reason. Paperbackshop Co. (Rebuff of church dogma).

Paine, T. 2008. Common Sense. Forgotten Books. (First published in 1776. Link).

Paioff, M. 1990. On the inside looking out. Management Accounting (January): 44-48. (Related to accounting software).

Paiseyand, C. and N. J. Paisey. 2005. Improving accounting education through the use of action research. Journal of Accounting Education 23(1): 1-19.

Paladino, B. 2007. Five Key Principles of Corporate Performance Management. John Wiley and Sons.

Paladino, B. 2007. 5 key principles of corporate performance management: How do Balanced Scorecard Hall of Fame, Malcolm Baldrige, Sterling, Fortune 100, APQC, and Forbes award winners drive value? Strategic Finance (June): 39-45. (Note).

Paladino, B. 2007. 5 key principles of corporate performance management: Successful companies plan, communicate, and manage strategy well. Strategic Finance (July): 33-41.

Paladino, B. 2007. 5 key principles of corporate performance management: Award-winning companies use them to improve their performance and manage and leverage knowledge for success. Strategic Finance (August): 39-45.

Paladino, B. 2008. Strategically managing risk in today's perilous markets. Strategic Finance (November): 26-33.

Paladino, B. 2010. Innovative Corporate Performance Management: Five Key Principles to Accelerate Results. John Wiley and Sons.

Paladino, B. 2011. Achieving innovative corporate performance management. Strategic Finance (March): 43-51.

Paladino, B. 2011. Achieving innovative corporate performance management. Strategic Finance (April): 43-53.

Paladino, R. E. 2005. Balanced forecasts drive value. Strategic Finance (January): 37-42. (Balanced scorecard).

Palast, G. 2002. The Best Democracy Money Can Buy: An Investigative Reporter Exposes the Truth about Globalization, Corporate Cons, and High Finance Fraudsters. Pluto Press.

Palecek, J. M. 1960. Machine accounting tabulations for budgetary planning. N.A.A. Bulletin (November): 75-82.

Palen, J. J. 1969. Belief in government control and the displaced worker. Administrative Science Quarterly 14(4): 584-593. (JSTOR link).

Palepu, K. 1987. The anatomy of an accounting change. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 73-94.

Palepu, K. G. 1986. Predicting takeover targets: A methodological and empirical analysis. Journal of Accounting and Economics (March): 3-35.

Palepu, K. G. 1988. Discussion of bad news and differential market reactions to announcements of earlier-quarters versus fourth-quarter earnings. Journal of Accounting Research (Studies on Management's Ability and Incentives to Affect the Timing and Magnitude of Accounting Accruals): 87-90. (JSTOR link).

Palepu, K. G. and P. M. Healy. 2007. Business Analysis and Valuation: Using Financial Statements, Text and Cases. South-Western College Pub.

Palepu, K. G., P. M. Healy and V. L. Bernard. 2004. Business Analysis and Valuation: Using Financial Statements : Text and Cases, 3e. South-Western Educational Publishing.

Palker, M. P. 2016. Back to school. Strategic Finance (September): 6.

Palker, M. P. 2016. CMA in the USA. Strategic Finance (October): 6.

Palker, M. P. 2016. What can you do for me? Strategic Finance (December): 8. (What can a CMA do that a CPA can't? Provide, analyze and synthesize information).

Palker, M. P. 2016. I'm a member, too. Strategic Finance (July): 6.

Palker, M. P. 2016. New horizons. Strategic Finance (November): 6.

Palker, M. P. 2016. Sooner rather than later. Strategic Finance (August): 6.

Palker, M. P. 2017. New beginnings. Strategic Finance (January): 8.

Pallot, J. 1990. The nature of public assets: A response to Mautz. Accounting Horizons (June): 79-85.

Pallot, J. 1991. The legitimate concern with fairness: A comment. Accounting Organizations and Society 16(2): 201-208. (Summary).

Palmer, B., C. Sharma, H. Anker and M. MacLachlan. 2016. Why leadership training fails - and what to do about it: Interaction. Harvard Business Review (December): 19-20.

Palmer, B. T. 1970. Management reports for multiproduct plants. Management Accounting (August): 30-34.

Palmer, D. 1983. Broken ties: Interlocking directorates and intercorporate coordination. Administrative Science Quarterly 28(1): 40-55. (JSTOR link).

Palmer, D. 2006. Taking stock of the criteria we use to evaluate one another's work: ASQ 50 years out. Administrative Science Quarterly 51(4): 535-559. (JSTOR link). (Palmer embraces Weick's definition of stock taking as "a complex mixture of appreciation, wariness, anticipation, regret, and pride, all fused into thoughts of renewal." Palmer reviews the vision of organization studies established when the ASQ was first published in 1956, identifies seven controversies related to whether ASQ scholars have clung too closely to, or strayed to far from, the founder's vision for the journal, and offers his own thoughts on the concerns and challenges that ASQ scholars might do well to contemplate. The seven controversies relate to concerns about the field's: 1) object of inquiry, 2) devotion to theory building, 3) paradigmatic heterogeneity, 4) mode of building theory and conducting research, 5) disciplinary status and foundation, 6) relevance to practitioners, and 7) Anglocentrism).

Palmer, D. and B. M. Barber. 2001. Challengers, elites, and owning families: A social class theory of corporate acquisitions in the 1960s. Administrative Science Quarterly 46(1): 87-120. (JSTOR link).

Palmer, D., R. Friedland, P. D. Jennings and M. E. Powers. 1987. The economics and politics of structure: The multidivisional form and the large U.S. corporation. Administrative Science Quarterly 32(1): 25-48. (JSTOR link).

Palmer, D. A., P. D. Jennings and X. Zhou. 1993. Late adoption of the multidivisional form by large U.S. corporations: Institutional, political, and economic accounts. Administrative Science Quarterly 38(1): 100-131. (JSTOR link).

Palmer, E. S. 1956. A cost study in a radio-television station. N.A.C.A. Bulletin (February): 745-749.

Palmer, F. L. 1952. Charging maintenance department costs. N.A.C.A. Bulletin (January): 633-638.

Palmer, J. L. 1925. Production budgeting. N.A.C.A. Bulletin (October 15): 98-103.

Palmer, J. R. 1977. The Use of Accounting Information in Labor Negotiations. National Association of Accountants.

Palmer, R. E. 1959. Understandable reporting of variance from plan. N.A.A. Bulletin (June): 94-95.

Palmer, R. J. 1992. Strategic goals and objectives and the design of strategic management accounting systems. Advances in Management Accounting (1): 179-204.

Palmer, R. J. 1994. Reengineering payables at ITT Automotive. Management Accounting (July): 38-42.

Palmer, R. J. and H. H. Davis. 2004. Connecting concepts of business strategy and competitive advantage to activity-based machine cost allocations. Advances in Management Accounting (12): 219-236.

Palmer, R. J. and L. D. Green. 1999. ITT Automotive North America: A case study requiring use of benchmarking, activity/process analysis, and reengineering concepts. Issues In Accounting Education (August): 465-496.

Palmer, R. J. and M. R. Gupta. 2011. Technology-driven convergence of business processes in the acquisition cycle: Implications for accountants and educators. Journal of Emerging Technologies in Accounting (8): 65-87.

Palmer, R. J. and M. Vied. 1998. Could ABC threaten the survival of your company? Management Accounting (November): 33-36. (Summary).

Palmer, R. J. and R. B. Welker. 1994. The effect of an anticipated performance evaluation on willingness to perform: The intervention of self-presentational motives. Behavioral Research In Accounting (6): 204-220.

Palmer, R. J., D. W. Gribbin and M. W. Tucker. 1995. Monitoring vital signs of the financial health of suppliers to JIT systems: Implications for organizations and accountants. Advances in Management Accounting (4): 1-25.

Palmer, R. J., J. King and M. Holladay. 1993. A tenure-adjusted model of performance measurement to encourage long-term organizational priorities. Advances in Management Accounting (2): 119-134.

Palmer, R. J., L. D. Green and M. T. Ventura. 1996. Are corporate procurement cards for you? Management Accounting (September): 22-28, 30.

Palmer, R. J., M. Gupta and A. Davila. 2003. Transforming the procure-to-pay process: How Fortune 500 corporations use purchasing cards. How Fortune 500 corporations use purchasing cards. Management Accounting Quarterly (Summer): 14-22.

Palmer, R. J., T. Schmidt and J. Jordan-Wagner. 1996. Corporate procurement cards: The reengineered future for noninventory purchasing and payables. Journal of Cost Management (Fall): 19-31.

Palmer, R. R. 1959. How defense contractors can improve liaison with government auditors. N.A.A. Bulletin (March): 85-92.

Palmer, W., W. E. Combs and M. A. Smith. 1999. Construction Accounting and Financial Management. McGraw Hill.

Palmon, D. and A. Yezegel. 2012. R&D intensity and the value of analysts’ recommendations. Contemporary Accounting Research 29(2): 621-654.

Palmon, D. and L. J. Seidler. 1978. Current value reporting of real estate companies and a possible example of market inefficiency. The Accounting Review (July): 776-790. (JSTOR link).

Palmrose, Z. 1986. Audit fees and auditor size: Further evidence. Journal of Accounting Research (Spring): 97-110. (JSTOR link).

Palmrose, Z. 1986. The effect of nonaudit services on the pricing of audit services: Further evidence. Journal of Accounting Research (Autumn): 405-411. (JSTOR link).

Palmrose, Z. 1988. 1987 Competitive manuscript co-winner: An analysis of auditor litigation and audit service quality. The Accounting Review (January): 55-73. (JSTOR link).

Palmrose, Z. 1989. The relation of audit contract type to audit fees and hours. The Accounting Review (July): 488-499. (JSTOR link).

Palmrose, Z. 1991. Trials of legal disputes involving independent auditors: Some empirical evidence. Journal of Accounting Research (Studies on Accounting Institutions in Markets and Organizations): 149-185. (JSTOR link).

Palmrose, Z. 2000. Empirical Research in Auditor Litigation: Considerations and Data. Studies in Accounting Research (33). American Accounting Association.

Palmrose, Z. 2010. Balancing the costs and benefits of auditing and financial reporting regulation post-SOX, Part I: Perspectives from the Nexus at the SEC. Accounting Horizons (June): 313-326.

Palmrose, Z. 2010. Balancing the costs and benefits of auditing and financial reporting regulation post-SOX, Part II: Perspectives from Nexus at the SEC. Accounting Horizons (September): 487-507.

Palmrose, Z. 2013. PCAOB audit regulation a decade after SOX: Where it stands and what the future holds. Accounting Horizons(December): 775-798.

Palmrose, Z., V. J. Richardson and S. Scholz. 2004. Determinants of market reactions to restatement announcements. Journal of Accounting and Economics (February): 59-89.

Palvia, P. C., R. C. King, W. Xia and S. C. J. Palvia. 2010. Capability, quality, and performance of offshore IS vendors: A theoretical framework and empirical investigation. Decision Sciences 41(2): 231-270.

Pan, W., A. S. Pentland, R. Cheng and L. Emsbo-Mattingly. 2013. Can high-frequency trading drive the stock market off a cliff? MIT Sloan Management Review (Summer): 16-18.

Panaretou, A., M. B. Shackleton and P. A. Taylor. 2013. Corporate risk management and hedge accounting. Contemporary Accounting Research 30(1): 116-139.

Panaro, J. R. 1967. The future of computerized sales forecasting. Management Accounting (August): 46-48.

Panchamukhi, V. R. 1967. Inflow of private capital and choice of planning strategies. Management Science (February): B255-B278. (JSTOR link).

Pande, P. S., R. P. Neuman and R. R. Cavanagh. 2000. The Six Sigma Way: How GE, Motorola, and Other Top Companies are Honing Their Performance. McGraw-Hill Professional Publishing.

Pandey, J. 2015. A multidimensional career path. Strategic Finance (December): 64.

Pandey, J. 2016. Let's do this! Lead with character. Strategic Finance (May): 17-18.

Pandey, J., J. M. Breen, G. Van der Laan, L. Chase, M. Anderson, D. C. Wesole and C. Bell. 2015. The truth about high-achieving women. Harvard Business Review (March): 24-25.

Pandit, G. M. and A. J. Rubenfield. 2016. The current state of sustainability reporting by smaller S&P 500 companies. The CPA Journal (June): 52-57.

Pandit, S., C. E. Wasley and T. Zach. 2011. Information externalities along the supply chain: The economic determinants of suppliers’ stock price reaction to their customers’ earnings announcements. Contemporary Accounting Research 28(4): 1304-1343.

Pangborn, W. S. 1909. The corporation tax law and accounting technology. Journal of Accountancy (October): 461-464.

Panitz, P. G. and B. Lubin. 2013. Higher stakes for tax treatment of rental real estate. Journal of Accountancy (December): 56-60, 62.

Panitz, P. G. and P. Bonner. 2009. Executive compensation: What's reasonable? Journal of Accountancy (June): 56-61.

Pankoff, L. D. and R. L. Virgil. 1970. On the usefulness of financial statement information: A suggested research approach. The Accounting Review (April): 269-279. (JSTOR link).

Pankoff, L. D. and R. L. Virgil. 1970. Some preliminary findings from a laboratory experiment on the usefulness of financial accounting information to security analysts. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 1-48. (JSTOR link).

Panozzo, F. 1997. The making of the good academic accountant. Accounting, Organizations and Society 22(5): 447-480.

Pansza, H. G. 1962. Rx - Effective budgeting. N.A.A. Bulletin (November): 61-62.

Pansza, H. G. 1976. Task-cost analysis on construction in progress. Management Accounting (December): 41-44.

Pansza, H. G. 1978. Tax trade-offs: Investment credit versus depreciation. Management Accounting (February): 27-28.

Pany, K. and C. H. Smith. 1982. Auditor association with quarterly financial information: An empirical test. Journal of Accounting Research (Part I, Autumn): 472-481. (JSTOR link).

Pany, K. and P. M. J. Reckers. 1980. The effect of gifts, discounts, and client size on perceived auditor independence. The Accounting Review (January): 50-61. (JSTOR link).

Pany, K. and P. M. J. Reckers. 1988. Auditor performance of MAS: A study of its effects on decisions and perceptions. Accounting Horizons (June): 31-38.

Pany, K. and S. Wheeler. 1989. Materiality: An inter-industry comparison of the magnitudes and stabilities of various quantitative measures. Accounting Horizons (December): 71-78.

Pany, K. and J. Zhang. 2013. Reporting illegal acts externally: A conflict between confidentiality and public interest. The CPA Journal (March): 64-67.

Pany, K., L. Pringle and J. Zhang. 2010. Reporting on other and required supplementary information in documents containing audited financial statements. The CPA Journal (November): 36-39.

Pany, K., L. Pringle and J. Zhang. 2011. Group audits under AU 600: An overview of the effects of the new standard. The CPA Journal (May): 22-28.

Pany, K. J. and O. R. Whittington. 2001. Research implications of the Auditing Standard Board's agenda. Accounting Horizons (December): 401-411.

Paolasini, A. L. 1978. Schools of Accounting: The way of the future. Management Accounting (March): 15-18.

Paolillo, J. G. P. and R. W. Estes. 1982. An empirical analysis of career choice factors among accountants, attorneys, engineers, and physicians. The Accounting Review (October): 785-793. (JSTOR link).

Papagiannidis, S., M. Bourlakis and F. Li. 2008. Making real money in virtual worlds: MMORPGs and emerging business opportunities, challenges and ethical implications in metaverses. Technological Forecasting and Social Change (June): 610-622.

Papalia, M. 2005. Class-based pensions. Journal of Accountancy (January): 51-56.

Pape, M. E. 1955. By-product costing in glue manufacture. N.A.C.A. Bulletin (June): 1304-1309.

Pape, M. E. 1959. Costs and inventory values in the glue industry. The Accounting Review (January): 52-58. (JSTOR link).

Papenfoth, H. A. 1941. Research, tool and engineering costs. N.A.C.A. Bulletin (January 1): 503-513.

Pappano, L. 2011. The master's as the new bachelor's: Call it credentials inflation. A four-year degree may not cut it anymore. The New York Times Education Life (July 24): 16-18. (Summary).

Pappás, I. A. 1967. Dynamic job assignment for railway personnel. Management Science (August): B809-B816. (JSTOR link).

Papworth, E. F. 1927. The cost of cost accounting. N.A.C.A. Bulletin (December 15): 419-432.

Paquette, L. R. 2005. Growth rates as measures of financial performance. Journal of Accounting Education 23(1): 67-78.

Paquette, L. R. and C. J. Skender. 1996. Using a bankruptcy model in the auditing course: The evaluation of a company as a going concern. Journal of Accounting Education 14(3): 319-329.

Paquette, L. R. and H. R. Schwarzbach. 1991. Integrating a CD-ROM database in the accounting curriculum. Journal of Accounting Education 9(2): 373-379.

Paquette, S. 2010. Discussion of 'A capabilities-based approach to obtaining a deeper understanding of information technology governance effectiveness: Evidence from IT steering committees'. International Journal of Accounting Information Systems 11(3): 236-238.

Paradice, D. B. and W. L. Fuerst. 1991. An MIS data quality methodology based on optimal error detection. Journal of Information Systems (Spring): 48-66.

Paradiso, J. and J. R. Cruickshank. 2007. Process mapping for SOX and beyond. Strategic Finance (March): 30-35.

Paranikas, P., G. P. Whiteford, B. Tevelson and D. Belz. 2015. How to negotiate with powerful suppliers. Harvard Business Review (July/August): 90-96.

Paranjape, S. R. 1965. The simplex method: Two basic variables replacement. Management Science (September): 135-141. (JSTOR link).

Parasuraman, S. and J. A. Alutto. 1981. An examination of the organizational antecedents of stressors at work. The Academy of Management Journal 24(1): 48-67. (JSTOR link).

Parasuraman, S. and J. A. Alutto. 1984. Sources and outcomes of stress in organizational settings: Toward the development of a structural model. The Academy of Management Journal 27(2): 330-350. (JSTOR link).

Parasuraman, S., J. H. Greenhaus, S. Rabinowitz, A. G. Bedeian and K. W. Mossholder. 1989. Work and family variables as mediators of the relationship between wives' employment and husbands' well-being. The Academy of Management Journal 32(1): 185-201. (JSTOR link).

Paraszczak, J. 1978. Accounting Soviet style. Management Accounting (July): 51-56.

Parcells, S. 2014. Where ERP systems fall short - Other software catches up. Strategic Finance (October): 34-38.

Parcells, S. 2015. Intercompany transactions snowball: How to cope. Strategic Finance (April): 48-53.

Parcells, S. 2016. The power of finance automation. Strategic Finance (December): 40-45.

Paretta, R. L. and J. E. Collison. 1976. Physical distribution costs: A survey. Management Accounting (July): 45-48.

Paretta, R. L. and L. W. Chadwick. 1975. The sequencing of examination questions and its effects on student performance. The Accounting Review (July): 595-601. (JSTOR link).

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Parker, L. D. 1987. An historical analysis of ethical pronouncements and debate in the Australian accounting profession. Abacus 23(2): 122-138.

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Paton, W. A. 1920. Depreciation, appreciation and productive capacity. Journal of Accountancy (July): 1-11.

Paton, W. A. 1920. Some current valuation accounts. Journal of Accountancy (May): 335-350.

Paton, W. A. 1922. Valuation of inventories. Journal of Accountancy (December): 432-450.

Paton, W. A. 1924. Studies in the Economics of overhead Costs. by J. Maurice Clark. Journal of The American Statistical Association (June): 257-259. (JSTOR Link).

Paton, W. A. 1927. Distribution costs and inventory values. The Accounting Review (September): 246-253. (JSTOR link).

Paton, W. A. 1928. Limitations of financial and operating ratios. The Accounting Review (September): 252-260. (JSTOR link).

Paton, W. A. 1929. The dividend code. The Accounting Review (December): 218-220. (JSTOR link).

Paton, W. A. 1931. Economic theory in relation to accounting valuations. The Accounting Review (June): 89-96. (JSTOR link).

Paton, W. A. 1932. Accounting problems of the depression. The Accounting Review (December): 258-267. (JSTOR link).

Paton, W. A. 1934. Aspects of asset valuations. The Accounting Review (June): 122-129. (JSTOR link).

Paton, W. A. 1934. Costs and profits in present-day accounting. N.A.C.A. Bulletin (October 1): 123-140.

Paton, W. A. 1937. Presentation of bond discount. The Accounting Review (September): 285-290. (JSTOR link).

Paton, W. A. 1944. Simplification of federal tax administration. The Accounting Review (January): 11-19. (JSTOR link).

Paton, W. A. 1945. Transactions between affiliates. The Accounting Review (July): 255-266. (JSTOR link).

Paton, W. A. 1948. Depreciation and the Price Level: A Symposium Second affirmative. The Accounting Review (April): 118-123. (JSTOR link).

Paton, W. A. 1949. The 1948 Revision of the American Accounting Association's Statement of Principles Comments on item 5 under "expense". The Accounting Review (January): 49-53. (JSTOR link).

Paton, W. A. 1963. Accounting and utilization of resources. Journal of Accounting Research (Spring): 44-72. (JSTOR link).

Paton, W. A. 1963. The "cash-flow" illusion. The Accounting Review (April): 243-251. (JSTOR link).

Paton, W. A. 1967. Some reflections on education and professoring. The Accounting Review (January): 7-23. (JSTOR link).

Paton, W. A. 1968. Observations on inflation from an accounting stance. Journal of Accounting Research (Spring): 72-85. (JSTOR link).

Paton, W. A. 1969. Postscript on "treasury" shares. The Accounting Review (April): 276-283. (JSTOR link).

Paton, W. A. 1976. In all my years - Notes on handicapping. The Accounting Historians Journal 3(1-4): 29-31. (JSTOR link).

Paton, W. A. 1978. Wandering into accounting - Notes on writing career. The Accounting Historians Journal 5(2): 1-10. (JSTOR link).

Paton, W. A. 1980. Statement by William A. Paton. The Accounting Review (October): 629-630. (JSTOR link).

Paton, W. A. 1981. Recalling George Oliver May and me. The Accounting Historians Journal 8(2): 91-95. (JSTOR link).

Paton, W. A. 1982. Foreword. Abacus 18(2): iii-iii. (Comments related to Ray Chambers).

Paton, W. A. and A. C. Littleton. 1940. An Introduction to Corporate Accounting Standards. Monograph No. 3. American Accounting Association.

Paton, W. A. including comments by S. J. Broad. 1936. Valuation of the business enterprise. The Accounting Review (March): 26-35. (JSTOR link).

Paton, W. A. and W. A. Paton Jr. 1955. Funds Statement. In Corporation Accounts and Statements. The Macmillan Company.

Paton, W. A. Jr. 1967. Discussion of published corporate accounting data and stock prices. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 19-21. (JSTOR link).

Patrick, A. W. 1957. A proposal for determining the significance of variations from standard. The Accounting Review (October): 587-592. (JSTOR link).

Patrick, A. W. 1958. Some observations on the break-even chart. The Accounting Review (October): 573-580. (JSTOR link).

Patrick, A. W. 1961. Burden rates - Machine hours versus direct labor hours. The Accounting Review (October): 645-647. (JSTOR link).

Patrick, A. W. and C. L. Quittmeyer. 1963. The CPA and management services. The Accounting Review (January): 109-117. (JSTOR link).

Patten, D. M. 1990. The market reaction to social responsibility disclosures: The case of the Sullivan principles signings. Accounting, Organizations and Society 15(6): 575-587.

Patten, D. M. 1992. Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory. Accounting, Organizations and Society 17(5): 471-475.

Patten, D. M. 1995. Supervisory actions and job satisfaction: An analysis of differences between large and small public accounting firms. Accounting Horizons (June): 17-28.

Patten, D. M. 2000. Changing superfund disclosure and its relation to the provision of other environmental information. Advances in Environmental Accounting & Management (1): 101-121.

Patten, D. M. 2002. The relation between environmental performance and environmental disclosure: A research note. Accounting, Organizations and Society 27(8): 763-773.

Patten, D. M. 2005. The accuracy of financial report projections of future environmental capital expenditures: A research note. Accounting, Organizations, and Society 30(5): 457-468.

Patten, D. M. and W. Crampton. 2003. Legitimacy and the internet: An examination of corporate web page environmental disclosures. Advances in Environmental Accounting & Management (2): 31-57.

Patten, R. J. 1964. Intraperiod income tax allocation - A practical concept. The Accounting Review (October): 876-879. (JSTOR link).

Patten, R. J. 1996. Establishing research goals in a school or department of accountancy. Journal of Accounting Education 14(2): 207-214.

Patten, R. J., and D. Z. Williams. 1990. There's trouble - Right here in our accounting programs: The challenge to accounting educators. Issues In Accounting Education (Fall): 175-179.

Patten, R. J. and J. W. Bachman. 1972. Elementary accounting profile - 1970. The Accounting Review (January): 164-167. (JSTOR link).

Patten, R. J. and L. L. Steinmetz. 1966. What do students think of your elementary course? The Accounting Review (October): 767-772. (JSTOR link).

Patten, R. J. and T. D. Hubbard. 1972. CPA preview clinics - An opportunity for accounting educators. The Accounting Review (April): 385-387. (JSTOR link).

Pattenaude, R. L. 1974. A critique of "Role variety" as a measure of organizational specialization. Administrative Science Quarterly 19(4): 575-577. (JSTOR link).

Patterson, E. and D. Wright. 2003. Evidence of fraud, audit risk and audit liability regimes. Review of Accounting Studies 8(1): 105-131.

Patterson, E. R. 1993. Strategic sample size choice in auditing. Journal of Accounting Research (Autumn): 272-293. (JSTOR link).

Patterson, E. R. 2003. Measuring stockholder materiality. Accounting Horizons (Supplement): 63-76.

Patterson, E. R. and J. R. Smith. 2016. The strategic effects of auditing standard No. 5 in a multi-location setting. Auditing: A Journal of Practice & Theory 35(1): 119-138.

Patterson, E. R. and R. Smith. 2003. Materiality uncertainty and earnings misstatement. The Accounting Review (July): 819-846. (JSTOR link).

Patterson, J. G. 1996. Benchmarking Basics: Looking for a Better Way (50-Minute Series). Crisp Publications.

Patterson, J. L. 1983. The development of the concept of corporation from earliest Roman times to A.D. 476. The Accounting Historians Journal 10(1): 87-98. (JSTOR link).

Patterson, J. R. 1968. Decision making applications of direct cost information. Management Accounting (January): 11-22.

Patterson, M., R. Payne and M. West. 1996. Collective climates: A test of their sociopsychological significance. The Academy of Management Journal 39(6): 1675-1691. (JSTOR link).

Patterson, P. 2002. Controller's Report Yearbook, 2002. John Wiley & Sons.

Patterson, R. G. 1967. Materiality and the economic environment. The Accounting Review (October): 772-774. (JSTOR link).

Patterson, S. C. 1970. The professional staffs of congressional committees. Administrative Science Quarterly 15(1): 22-37. (JSTOR link).

Patterson, S. D. 1911. New legislation in New York State. Journal of Accountancy (December): 617-621.

Patterson, T. H. 1935. Practical standards for manufacturing expense. N.A.C.A. Bulletin (February 1): 657-674.

Patterson, T. H. 1945. Standard costs as an aid to management. N.A.C.A. Bulletin (April 1): 747-756.

Patterson, T. H. 1945. The commodity profit and loss report. N.A.C.A. Bulletin (July 15): 1040-1054.

Patterson, T. H. 1948. A program of limited decentralization of accounting functions. N.A.C.A. Bulletin (June 1): 1191-1200.

Pattillo, J. W. 1965. Management demands fairness to all. N.A.A. Bulletin (April): 10-11.

Pattillo, J. W. 1966. Rating student performance. The Accounting Review (July): 555-559. (JSTOR link).

Pattillo, J. W. 1969. A study in instant information. Management Accounting (May): 17-20.

Pattillo, J. W. 1969. Communication through reports. Management Accounting (October): 19-22.

Pattillo, J. W. 1977. Zero Base Budgeting: A Planning Resource Allocation and Control Tool. New York: National Association of Accountants.

Pattinson, W. R. 1974. Excess and obsolete inventory control. Management Accounting (June): 35-37.

Pattison, D. D. and C. G. Arendt. 1994. Activity-based costing: It doesn't work all the time. Management Accounting (April): 55-61.

Pattison, D. D. and C. J. Teplitz. 1989. Are learning curves still relevant? Management Accounting (February): 37-40. (Calculation of a new learning rate after the adoption of a flexible manufacturing system. New rate % = Old rate % + (1- Old rate %)(L)(R) where: L = proportion of learning attributed solely to direct labor and R = proportion of direct labor being replaced).

Pattison, D. D., J. Caltrider and R. Lutze. 1993. Continuous process improvement at Brooktree. Management Accounting (February): 49-52.

Pattison, F. S. 1973. Accounting for behavior. Management Accounting (April): 13.

Patto, C. V. 1975. Budgeting under crisis: The Confederacy as a poor country. Administrative Science Quarterly 20(3): 355-370. (JSTOR link).

Patton, J. M. 1978. An experimental investigation of some effects of consolidating municipal financial reports. The Accounting Review (April): 402-414. (JSTOR link).

Patton, J. M. 1982. Ratio analysis and efficient markets in introductory financial accounting. The Accounting Review (July): 627-630. (JSTOR link).

Patton, R. A. and V. K. Smith. 1972. Identification: It's performance that counts. Decision Sciences 3(2): 76-86.

Patton, T. and J. Bishop. 2009. Reporting unrelated business income. Journal of Accountancy (February): 52-57.

Patton, W. 2005. Investing in Real Estate With Lease Options and "Subject-To" Deals: Powerful Strategies for Getting More When You Sell, and Paying Less When You Buy. Wiley.

Pattullo, S. 2004. Save $1 million with better fleet management. Strategic Finance (May): 35-39.

Patz, D. H. and J. R. Boatsman. 1972. Accounting principle formulation in an efficient markets environment. Journal of Accounting Research (Autumn): 392-403. (JSTOR link).

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