Management And Accounting Web

Contracts, Contract Settlement, Contract Theory, Contracting, and Contractors

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

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Aghamolla, C. and N. Li. 2018. Debt contract enforcement and conservatism: Evidence from a natural experiment. Journal of Accounting Research (December): 1383-1416.

Aitken, M. and R. Czernkowski. 1991. Organizational change within the stockbroking industry: A contracting perspective. Abacus 27(2): 97-116.

Allen, L. H. 1917. Cost accounting for the contractor. Journal of Accountancy (March): 177-184.

Allyn, R. G. 1945. Case history of a terminated contract. The Accounting Review (October): 410-415.

Antle, R. and J. S. Demski. 1991. Contracting frictions, regulation, and the structure of CPA firms. Journal of Accounting Research (Studies on Accounting Institutions in Markets and Organizations): 1-24.

Arya, A., B. Mittendorf and A. Sudbury. 2015. Forward contracting and incentives for disclosure. Review of Accounting Studies 20(3): 1093-1121.

Balakrishnan, R., G. G. Sprinkle and M. G. Williamson. 2011. Contracting benefits of corporate giving: An experimental investigation. The Accounting Review (November): 1887-1907.

Baldwin, A. M. 1965. Controllership in a defense contracting business. N.A.A. Bulletin (April): 57-63.

Ball, R., R. M. Bushman and F. P. Vasvari. 2008. The debt-contracting value of accounting information and loan syndicate structure. Journal of Accounting Research (May): 247-287.

Banker, R. D., R. Huang and R. Natarajan. 2009. Incentive contracting and value relevance of earnings and cash flows. Journal of Accounting Research (June): 647-678.

Beatty, A. 2008. Discussion of The debt-contracting value of accounting information and loan syndicate structure. Journal of Accounting Research (May): 289-295.

Beatty, A. and J. Weber. 2003. The effects of debt contracting on voluntary accounting method changes. The Accounting Review (January): 119-142.

Boland, M. and D. Godsell. 2021. Bureaucratic discretion and contracting outcomes. Accounting, Organizations and Society (88): 101173.

Boyabatli, O., P. R. Kleindorfer and S. R. Koontz. 2011. Integrating long-term and short-term contracting in beef supply chains. Management Science (October): 1771-1787.

Brown, J. L., K. D. Drake and M. A. Martin. 2016. Compensation in the post-FIN 48 period: The case of contracting on tax performance and uncertainty. Contemporary Accounting Research 33(1): 121-151.

Brown, T. J., T. M. Majors and T. W. Vance. 2021. Incomplete contracts and employee opportunism: How Machiavellianism moderates the effects of impacting an uncompensated objective. Journal of Management Accounting Research 33(2): 1-18.

Burton, S. 2018. The case for plain-language contracts. Harvard Business Review (January/February): 134-139.

Cai, Y., T. Choi and J. Zhang. 2021. Platform supported supply chain operations in the blockchain era: Supply contracting and moral hazards. Decision Sciences 52(4): 866-892.

Cain, M. D., D. J. Denis and D. K. Denis. 2011. Earnouts: A study of financial contracting in acquisition agreements. Journal of Accounting and Economics (February): 151-170.

Charles, L., J. Gaa and G. Maxfield.1945. Accounting aspects of contract settlement. The Accounting Review (January): 44-58.

Chen, T., C. Chin, S. Wang and W. Yao. 2015. The effects of financial reporting on bank loan contracting in global markets: Evidence from mandatory IFRS adoption. Journal of International Accounting Research 14(2): 45-81.

Chou, C., N. R. Hwang, G. P. Schneider, T. Wang, C. Li and W. Wei. 2021. Using smart contracts to establish decentralized accounting contracts: An example of revenue recognition. Journal of Information Systems (Fall): 17-52.

Christensen, H. B. and V. V. Nikolaev. 2017. Contracting on GAAP changes: Large sample evidence. Journal of Accounting Research (December): 1021-1050.

Christensen, H. B., V. V. Nikolaev and R. Wittenberg-Moerman. 2016. Accounting information in financial contracting: The incomplete contract theory perspective. Journal of Accounting Research (May): 397-435.

Christensen, P. O., G. A. Feltham and F. Şabac. 2005. A contracting perspective on earnings quality. Journal of Accounting and Economics (June): 265-294.

Christie, A. A. 1990. Aggregation of test statistics: An evaluation of the evidence on contracting and size hypotheses. Journal of Accounting and Economics (January): 15-36.

Church, B. K., T. Libby and P. Zhang. 2008.Contracting frame and individual behavior: Experimental evidence. Journal of Management Accounting Research (20): 153-168.

Clark, W. R. 1960. Construction contracting with a cost-saving incentive. N.A.A. Bulletin (May): 83-87.

Cohen, D. 1922. Accounting for contracts. Journal of Accountancy (April): 310.

De Waegenaere, A., R. Sansing and J. L. Wielhouwer. 2015. Financial accounting effects of tax aggressiveness: Contracting and measurement. Contemporary Accounting Research 32(1): 223-242.

Dekker, H. C., T. Kawai and J. Sakaguchi. 2018. Contracting abroad: A comparative analysis of contract design in host and home country outsourcing relations. Management Accounting Research (September): 47-61.

Dekker, H. C., T. Kawai and J. Sakaguchi. 2019. The interfirm contracting value of management accounting information. Journal of Management Accounting Research 31(2): 59-74.

Demerjian, P. R., J. Donovan and C. R. Larson. 2016. Fair value accounting and debt contracting: Evidence from adoption of SFAS 159. Journal of Accounting Research (September): 1041-1076.

Dikolli, S. S. 2001. Agent employment horizons and contracting demand for forward-looking performance measures. Journal of Accounting Research (December): 481-494.

Donnelly, R. 2011. Book review: Freelancing Expertise: Contract Professionals in the New Economy by D. Osnowitz. Administrative Science Quarterly 56(2): 312-313.

Dulac, T., J. A. Coyle-Shapiro, D. J. Henderson and S. J. Wayne. 2008. Not all responses to breach are the same: The interconnection of social exchange and psychological contract processes in organizations. The Academy of Management Journal 51(6): 1079-1098.

Durand, F. L. 1955. Costing for contracting stevedores. N.A.C.A. Bulletin (September): 63-70.

Dyreng, S. D., R. Vashishtha and J. Weber. 2017, Direct evidence on the information properties of earnings in loan contracts. Journal of Accounting Research (May): 371-406.

English, L. and J. Baxter. 2010. The changing nature of contracting and trust in public-private partnerships: The case of Victorian PPP prisons. Abacus 46(3): 289-319.

Faems, D., M. Janssens, A. Madhok and B. Van Looy. 2008. Toward an integrative perspective on alliance governance: Connecting contract design, trust dynamics, and contract application. The Academy of Management Journal 51(6): 1053-1078.

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

Frydlinger, D., O. Hart and K. Vitasek. 2023. A new approach to contracts: How to build better long-term strategic partnerships. Harvard Business Review (Winter Special Issue): 112-119.

Gassman, A. and M. M. Shenkman. 2019. Reviewing contracts with customers: How CPAs can advise business owners. The CPA Journal (May): 14-15.

Ge, R., Y. Ji and H. Louis. 2021. Accounting quality and alliance contract provisions. The Accounting Review (July): 261-287.

Ge, W., T. Kang, B. Y. Song and G. Zhou. 2021. Audit profession development and bank loan contracting. Auditing: A Journal of Practice & Theory 40(2): 85-105.

Gessner, E. J. 1932. Accounting for contractors' equipment sales and rentals. N.A.C.A. Bulletin (July 1): 1433-1443.

Giannetti, M. and Y. Yafeh. 2012. Do cultural differences between contracting parties matter? Evidence from syndicated bank loans. Management Science (February): 365-383.

Gilliam, W. M. 1915. Equipment cost of contracts. Journal of Accountancy (October): 313-315.

Glover, J. C. and H. Xue. 2020. Team incentives and bonus floors in relational contracts. The Accounting Review (November): 181-212.

Gong, G. and S. Luo. 2018. Lenders' experience with borrowers' major customers and the debt contracting demand for accounting conservatism. The Accounting Review (September): 187-222.

Gonzalez, G. C., V. B. Hoffman and D. V. Moser. 2020. Do effort differences between bonus and penalty contracts persist in labor markets? The Accounting Review (May): 205-222.

Grafton, J. and J. Mundy. 2017. Relational contracting and the myth of trust: Control in a co-opetitive setting. Management Accounting Research (September): 24-42.

Harris, D. G. and J. R. Livingstone. 2002. Federal tax legislation as an implicit contracting cost benchmark: The definition of excessive executive compensation. The Accounting Review (October): 997-1018.

Harvard Business Review. 1924. The American Sugar Refining Company: Enforcement of customers' contracts. Harvard Business Review (July): 496-502.

Hibbs, W. J. 1924. Construction cost accounting (From the viewpoint of both the contractor and the customer). National Association of Cost Accountants Official Publications (April 15): 3-15.

Hibbs, W. J. 1928. Method of accounting for contractors' equipment. N.A.C.A. Bulletin (March 1): 723-758.

Holthausen, R. W. and R. W. Leftwich. 1983. The economic consequences of accounting choice implications of costly contracting and monitoring. Journal of Accounting and Economics (5): 77-117.

Honigsberg, C., S. P. Katz, S. Mutlu and G. Sadka. 2021. State contract law and the use of accounting information in debt contracts. Review of Accounting Studies 26(1): 124-171.

Ingham, H. M. 1922. Accounting for contracts. Journal of Accountancy (February): 87-89.

Jansen, M. 2020. Resolving information asymmetry through contractual risk sharing: The case of private firm acquisitions. Journal of Accounting Research (December): 1203-1248.

Kim, J., J. S. L. Tsui and C. H. Yi. 2011. The voluntary adoption of International Financial Reporting Standards and loan contracting around the world. Review of Accounting Studies 16(4): 779-811.

Krishnan, R. and D. Mani. 2020. Uncertainty and compensation design in strategic interfirm contracts. Contemporary Accounting Research 37(1): 542-574.

Lambert, R. A. 2001. Contracting theory and accounting. Journal of Accounting and Economics (December): 3-87.

Larson, R. K. and K. L. Brown. 2004. Where are we with long-term contract accounting? Accounting Horizons (September): 207-219.

Lee, J. F. 1951. Accounting problems of construction contractors. N.A.C.A. Bulletin (January): 570-576.

Li, N. 2016. Performance measures in earnings-based financial covenants in debt contracts. Journal of Accounting Research (September): 1149-1186.

Li, Z., L. Wang and K. Wruck. 2020. Accounting-based compensation and debt contracts. Contemporary Accounting Research 37(3): 1475-1511.

Lin, S. 2015. Discussion of The effects of financial reporting on bank loan contracting in global markets: Evidence from mandatory IFRS adoption. Journal of International Accounting Research 14(2): 83-87.

Lucas, W. H. and T. L. Morrison. 1981. Management accounting for construction contracts. Management Accounting (November): 59-65.

Moffitt, D. S. 1953. Time control of contract research. N.A.C.A. Bulletin (June): 1340-1346.

Magee, R. P. 2001. Discussion of “Contracting theory and accounting”. Journal of Accounting and Economics (December): 89-96.

Majerczyk, M., J. Owens and N. Waddoups. 2020. Contract framing, expected disappointment, and effort: The moderating role of external locus of control. Journal of Management Accounting Research 32(2): 183-200.

Malmquist, D. H. 1990. Efficient contracting and the choice of accounting method in the oil and gas industry. Journal of Accounting and Economics (January): 173-205.

Martin, C. H. 1942. Subcontracting expands the internal audit program. N.A.C.A. Bulletin (April 1): 1049-1058.

McGowan, A. S. and V. P. Vendrzyk. 2002. The relation between cost shifting and segment profitability in the defense-contracting industry. The Accounting Review (October): 949-969.

Meinhart, W. A. and L. M. Delionback. 1968. Project management: An incentive contracting decision model. The Academy of Management Journal 11(4): 427-434.

Millman, C. M. 2019. Avoiding litigation when auditing government contractors. The CPA Journal (April): 68-69.

Mitzen, M. and D. K. Rood. 2020. Navigating storms, and risk with subcontractors. Journal of Accountancy (January): 12-13.

Mumby, K. 2000. Co-sourcing versus contracting internal audit. Management (November): 30-32.

Narlian, C. A. H. 1920. Accounts of engineers and contractors. Journal of Accountancy (August): 81-87.

Neiman, W. L. 1954. Accounting for cost-plus-fixed-fee contracts. N.A.C.A. Bulletin (June): 1284-1294.

Neu, D. 1991. Trust, contracting and prospectus process. Accounting, Organizations and Society 16(3): 243-256.

Paul, R. J. 1969. Comments on project management: An incentive contracting decision model. The Academy of Management Journal 12(3): 383-384.

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

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.

Pownall, G. 1986. An empirical analysis of the regulation of the defense contracting industry: The Cost Accounting Standards Board. Journal of Accounting Research (Autumn): 291-315.

Ramesh, K. and L. Revsine. 2000. The effects of regulatory and contracting costs on banks’ choice of accounting method for other postretirement employee benefits. Journal of Accounting and Economics (October): 159-186.

Reinstein, A. and M. Stern. 2020. Using experts in municipal contract negotiations. Journal of Forensic & Investigative Accounting 12(2): 232-240.

Robinson, J. 1918. Theory and practice: Consolidated balance sheets, unrealized profits, cemetery and land accounts, contractors' accounts, club initiation fees. Journal of Accountancy (December): 473-480.

Ross, T. E. 1916. Contractors accounts. Journal of Accountancy (March): 161-166.

Savage, A. 1924. Accounting for general contractors. Journal of Accountancy (September): 161-173.

Schenk, R. J. 1976. Interim financial statements for contractors: A case study. Management Accounting (September): 15-18.

Schoenfeld, J. 2020. Contracts between firms and shareholders. Journal of Accounting Research (May): 383-427.

Shao, L. 2018. Competition under diseconomies of scale: The role of subcontracting and single-sourcing commitment. Decision Sciences 49(1): 154-179.

Stanberry, S. A. 2001. Federal Contracting Made Easy. Management Concepts.

Stanberry, S. A. 2008. Federal Contracting Made Easy, 3rd Edition. Management Concepts.

Tambert and Stojanvich. 1957. Costing military vehicle contracts. N.A.A. Bulletin (August): 1538-1546.

Tandy, H. H. 1951. System the hard way - A general contractor's story. N.A.C.A. Bulletin (January): 577-592.

The Accounting Review. 2017. IA5. Debt contracting - Analysis of other contract terms. The Accounting Review (July): 26-28.

Thoman, L. 1991. Discussion of contracting frictions, regulation, and the structure of CPA firms. Journal of Accounting Research (Studies on Accounting Institutions in Markets and Organizations): 25-30.

Tierney, C. E., E. F. Kearney and J. W. Green. 2005. Federal Contracting Made Easy, Second Edition. Wiley.

U.S. Government. 2003. 21st Century Essential Guide to Federal Business Opportunities: Doing Business with the Government, Selling Products and Services, Vendor and Contractor Information, Government Contracting and Acquisition, Vendor Solicitations, Easy-to-Use Reference Sources (Four CD-ROM Superset). Progressive Management.

U.S. Government. 2003. 21st Century Essential Guide to Federal Contracting and Acquisition ¿ Doing Business with the Government, Selling Products and Services, Vendor and Contractor Information, Vendor Solicitations, Easy-to-Use Reference Sources (Four CD-ROM Superset). Progressive Management.

Van der Stede, W. 2018. David Solomons Prize: Relational contracting and the myth of trust: Control in a co-opetitive setting. Management Accounting Research (September): 62.

Walker, C. W. 1972. Standard cost accounting for contractors. Management Accounting (July): 29-41.

Waller, W. S. 1985. Self-selection and the probability of quitting: A contracting approach to employee turnover in public accounting. Journal of Accounting Research (Autumn): 817-828.

Whittred, G. and I. Zimmer. 1994. Contracting cost determinants of GAAP for joint ventures in an unregulated environment. Journal of Accounting and Economics (January): 95-111.

Worthington, M. M. and L. P. Goldsman. 1998. Contracting with the Federal Government, 4th Edition. Wiley.

Wright, J. M. and G. T. Mazurkiewicz. 1988. Accounting for contract revenue: Builders' burden. Management Accounting (January): 49-52.

Yost, J. A. and W. K. Harmon. 2002. Contracting for information system outsourcing with multiple bidders. Journal of Information Systems (Spring): 49-59.

Young, S. M. and B. Lewis. 1995. Experimental incentive-contracting research in management accounting. In Judgment and Decision-Making Research in Accounting and Auditing, edited by R. Ashton, and A. Ashton: 55-75. Cambridge, MA: Cambridge University Press.

Zarowin, P. 1988. Non-linearities and nominal contracting effects: The case of the depreciation tax shield. Journal of Accounting and Economics (April): 89-110.

Zhang, J. 2008. The contracting benefits of accounting conservatism to lenders and borrowers. Journal of Accounting and Economics (March): 27-54.

Zhou, W., W. Huang and S. X. Zhou. 2017. Energy performance contracting in a competitive environment. Decision Sciences 48(4): 723-765.