Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Legal Issues Main Page | Organization Structure Main Page
Ackoff, R. L. 1994. The Democratic Corporation: A Radical Prescription for Recreating Corporate America and Rediscovering Success. Oxford University Press, USA.
Ackoff, R. L. 1999. Re-Creating the Corporation: A Design of Organizations for the 21st Century. Oxford University Press, USA.
Ackoff, R. L., E. V. Finnel and J. Gharajedaghi. 1984. A Guide to Controlling Your Corporation's Future. Wiley.
Adhikari, A., D. Emerson, A. Gouldman and R. Tondkar. 2015. An examination of corporate social disclosures of multinational corporations: A cross-national investigation. Advances in Accounting: Incorporating Advances in International Accounting 31(1): 100-106.
Adizes, I. 1990. Corporate Lifecycles: How and Why Corporations Grow and Die and What to Do About It. Prentice Hall.
Agami, A. M. 1986. How to choose transfer prices for FSCs. Management Accounting (May): 48-51. (FSCs refers to foreign sales corporations).
Allen, M. P. and S. K. Panian. 1982. Power, performance, and succession in the large corporation. Administrative Science Quarterly 27(4): 538-547.
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Anders, S. B. 2022. B corporation resources. The CPA Journal (July/August): 76-77. (Certified B corporations meet the highest standards of verified social and environmental performance, public transparency, and legal accountability to balance profit and purpose).
Anderson, M. O. 2013. Koss Corporation corporate governance, internal controls, and ethics: What went wrong? IMA Educational Case Journal 6(1): 1-4.
Ansari, S., J. Bell and H. Lundblad. 2002. TransEuro Corporation: A management practices case. Strategic Finance (July): 52-57. (Student case competition - analyze this company's cost using ABM).
Aquilio, M. 2018. Corporation's self-leasing rental expense deduction denied. Journal of Accountancy (May): 68-69.
Armed Services Board of Contract Appeals. 1979. Appeal of McDonnell-Douglas Corporation. ASBCA No. 19842.
Armed Services Board of Contract Appeals. 1979. Appeal of Lockheed Corporation. ASBCA No. 22451.
Arnold, V., P. McKenzie and S. G. Sutton. 1994. Instructional case: Arkansas Solar Heating Corporation. Issues in Accounting Education (Fall): 353-365.
August, J. D. 2018. Tax Act first look: The complex new world of the qualified business deduction rule: Implications for partnerships, S. corporations, and sole proprietorships. The CPA Journal (January): 22-29.
Avdeev, V. and E. C. Ekmekjian. 2012. The need for hybrid businesses: Examining low-profit limited liability companies and benefit corporations. The CPA Journal (August): 48-53.
Bailey, C. D. and D. Collins. 2005.Goliath Corporation: An instructional case in transfer pricing policy. Journal of Accounting Education 23(4): 264-276.
Bakan, J. 2004. The Corporation: The Pathological Pursuit of Profit and Power. Free Press.
Banham, R. 2012. Whose company is it? A controversial new book has rekindled the debate over shareholder value and the purpose of the public corporation. CFO (November): 50-55. (Stout, L. 2012. The Shareholder Value Myth: How Putting Shareholders First Harms Investors, Corporations, and the Public. Berrett-Kohler Publishers).
Barner, M. 2007. Be a socially responsible corporation. Harvard Business Review (July-August): 59-60.
Barnett, M. L. 2004. Kicking the black box around: A review of 'The Corporation'. Organizational Analysis 12(4): 419-422.
Barton, T. L., J. B. MacArthur and R. L. Moore. 2005. BuyGasCo Corporation: The use of alternative costing methods in a predatory pricing lawsuit. Issues in Accounting Education (November): 341-357.
Battin, W. F. 1912. Accounting methods for mercantile corporations. Journal of Accountancy (July): 30-52.
Battin, W. F. 1912. Accounting methods for mercantile corporations (concluded). Journal of Accountancy (August): 117-127.
Bauer, J. 1916. The idea of capitalization as applied to public service corporations. Journal of Accountancy (July): 1-9.
Beard, A., R. Hornik, H. Wang, M. Ennes, E. Rush and S. Presnal. 2011. It's hard to be good: But it's worth it. Here are five companies whose success is built on responsible business practices. Harvard Business Review (November): 88-96. (Royal DSM, Southwest Airlines, Broad Group, Potash Corporation, and Unilever).
Bedford, N. M. 1973. Corporate accountability. Management Accounting (November):41-44. ("To whom is the corporation responsible?" For what is the corporation accountable?")
Bell, W. H. 1918. Corporation organization and accounting. Journal of Accountancy (August): 98-107.
Bell, W. H. 1918. Corporation organization and accounting II. Journal of Accountancy (September): 169-190.
Benson, S. S., P. B. Thomas and E. J. Burton. 2018. The CPA's role in forming benefit corporations: These increasingly common enterprises aim to create value for all stakeholders in socially and environmentally conscious ways. Journal of Accountancy (July): 40-46. (A form of legal structure based on the Model Benefit Corporation Legislation).
Bentley, H. C. and T. Conyngton. 1908. Corporate finance and accounting: Treating of the corporate finances and securities; the corporate books of account; reports; negotiable instruments; and the powers, duties and relations of the corporation treasures, with forms. The Ronald Press.
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Beuselinck, C., S. Cascino, M. Deloof and A. Vanstraelen. 2019. Earnings management within multinational corporations. The Accounting Review (July): 45-76.
Billings, B. A., W. H. Volz and M. E. Hatch. 2014. The impact of unitary tax principles on multistate corporations. The CPA Journal (October): 38-40.
Bolt, C. E. and R. W. Powell. 2016. Uncovering majority shareholder fraud in a closely held corporation: A case study to develop investigation skills. Journal of Forensic & Investigative Accounting 8(3): 535-545.
Bonner, P. 2016. S corporation's payments on its owner's behalf are held not to be wages. Journal of Accountancy (December): 70.
Boritz, J. E. and W. G. No. 2009. Assurance on XBRL-related documents: The case of United Technologies Corporation. Journal of Information Systems (Fall): 49-78.
Bradley, A. 1927. Financial control policies of General Motors Corporation and their relationship to cost accounting. N.A.C.A. Bulletin (January 1): 412-433. (Volume 8, Number 9).
Brajcich, A. M. 2019. Charitable contributions by S Corporations: A mismatch of pass-through and basis adjustment. The CPA Journal (April): 63-65.
Brausch, J. 2016. Book review: Defining value in the corporation. Strategic Finance (September): 11.
Bremmer, I. 2010. The End of the Free Market: Who Wins the War Between States and Corporations? Portfolio. (Bremmer contends that state-controlled economies, or state capitalism, e.g., China, Russia, and Saudi Arabia, threaten the U.S. free market system, and develops a case for the superiority of regulated free markets over state capitalism).
Briggs, L. L. 1933. Dividends and the general corporation statutes. The Accounting Review (June): 130-144.
Brown, J. S. 2002. Research that reinvents the corporation. Harvard Business Review (August): 105-112,114. (Reprint of Brown's 1991 HBR article).
Brown, P. R. and C. P. Stickney. 1992. Instructional case: Tanaguchi Corporation. Issues in Accounting Education (Spring): 57-79.
Bryant, B. C. 1968. Corporation cash accounting. Management Accounting (February): 53-56.
Bulloch, J. 1980. The multinational corporation and FASB statement no. 8: Repeal, retain or modify? Management Accounting (April): 54-55.
Burnaby, P. and M. Nakashima. 2018. Toshiba Corporation - How could so much be wrong? Journal of Forensic & Investigative Accounting 10(2): 267-280.
Burney, L. and Z. Paul. 2008. Financial Services Corporation: Implementing an HR balanced scorecard. IMA Educational Case Journal 1(2): 1-10.
Burney, L. L. and F. A. Kennedy. 2020. The purpose of a corporation and lean principles: Do the two overlap? Cost Management (May/June): 25-30.
Busco, C., M. L. Frigo, E. L. Leone and A. Riccaboni. 2010. Cleaning up: Using management control systems in implementing sustainability can profit the earth as well as a corporation. GE and P&G show how. Strategic Finance (July): 29-37.
Butcher, D. 2022. The rise of B corporations: B Corps are gaining favor as scrutiny of companies'' sustainability and environmental, social, and governance metrics intensifies. Strategic Finance (March): 15-16.
Calderon, T. G., J. J. Cheh and I. Kim. 2003. How large corporations use data mining to create value. Management Accounting Quarterly (Winter): 1-11.
Calhoun, D. A. 1973. Computing DISC profits. Management Accounting (June): 45-46. (Relates to tax benefits for domestic international sales corporations).
Carson, P. P., P. A. Lanier, K. D. Carson and B. N. Guidry. 2000. Clearing a path through the management fashion jungle: Some preliminary trailblazing. The Academy of Management Journal 43(6): 1143-1158. (MBO, PERT, EAPs, Sensitivity training/T-groups, quality of worklife, quality circles, corporate culture, TQM, ISO, benchmarking, empowerment, horizontal corporations, vision, reengineering, agile strategies, and core competencies).
Cascio, W. F., C. E. Young and J. R. Morris. 1997. Financial consequences of employment-change decisions in major U.S. corporations. The Academy of Management Journal 40(5): 1175-1189.
Charkey, B. and L. Hadden. 2006. Solving an international corporation’s travel dilemma. Journal of Accounting Education 24(2-3): 134-148.
Chase, H. S. 1907. Maintenance and depreciation charges in accounts of public service corporations. Journal of Accountancy (May): 1-9.
Cherry, A. A. 2006. Case study: The use of restructuring reserves to manipulate reported income at Sunbeam Corporation. Journal of Forensic Accounting 7(1): 221-236.
Chow, C. W. and A. Wong-Boren. 1987. Voluntary financial disclosure by Mexican corporations. The Accounting Review (July): 533-541.
Chu, X., K. Breaux and M. Chiasson. 2017. Determining the treatment of certain interest in corporations as stock or indebtedness: Final regulations to address inversions and earnings stripping. The CPA Journal (October): 42-46.
Clikeman, P. M. 2004. Return of the socially conscious corporation. Strategic Finance (April): 22-27.
Conyngton, T. 1906. The close corporation. Journal of Accountancy (July): 161-173.
Cooley, M. L. 1909. Income and profits under the corporation tax. Journal of Accountancy (October): 464-465.
Coombs, H. M. and J. R. Edwards. 1993. The accountability of municipal corporations. Abacus 29(1): 27-51.
Cooper, L. A., K. G. Key and M. E. Mathis. 2021. S corporations and IRC section 199A: Incorporating Excel into tax-planning scenarios. Issues in Accounting Education (August): 91-102.
Cornfield, D. B. 1983. Chances of layoff in a corporation: A case study. Administrative Science Quarterly 28(4): 503-520.
Crumbley, D. L. 1968. Multiple corporations: A comparison of tax alternatives. Management Accounting (October): 53-61.
Dauvergne, P. and J. Ravenhill. 2001. Loggers and Degradation in the Asia-Pacific: Corporations and Environmental Management (Cambridge Asia-Pacific Studies). Cambridge University Press.
Davenport, H. J. 1907. Some problems in corporation accounting. Journal of Accountancy (October): 451-455.
Davis, T. R. V. and B. L. Darling. 1996. ABC in a virtual corporation. Management Accounting (October): 18, 20, 22-24, 26. (Using ABC in a company that outsources traditional functions and has no need for plant, equipment and factory personnel).
De Simone, L., J. Huang and L. K. Krull. 2020. R&D and the rising foreign profitability of U.S. multinational corporations. The Accounting Review (May): 177-204.
Dechert, C. R. 1962. Ente Nazionale Idrocarburi: A state corporation in a mixed economy. Administrative Science Quarterly 7(3): 322-348.
Desai, M. A. 2008. The finance function in a global corporation. Harvard Business Review (July-August): 108-112.
DiGabriele, J. A. 2008. The moderating effects of acquisition premiums in private corporations: An empirical investigation of relative S corporation and C corporation valuations. Accounting Horizons (December): 415-424.
Dohr, J. L. 1928. Section 220 - should corporations worry? The Accounting Review (March): 23-35.
Donohoe, M. P., P. Lisowsky and M. A. Mayberry. 2019. The effects of competition from S corporations on the organizational form choice of rival C corporations. Contemporary Accounting Research 36(3): 1784-1823.
Drucker, P. F. 1946. Concept of the Corporation. Transaction Publishers. Reprinted in 1993.
Du, K. and X. F. Zhang. 2013. Orphans deserve attention: Financial reporting in the missing months when corporations change fiscal year. The Accounting Review (May): 945-975.
Dunn, D. and K. Yamashita. 2003. Microcapitalism and the megacorporation. Harvard Business Review (August): 46-54.
Dye, R. A. 1995. Incorporation and the audit market. Journal of Accounting and Economics (February): 75-114.
Dyment, J. J. 1987. Strategies and management controls for global corporations. Journal of Business Strategies (Spring): 20-26.
Dzinkowski, R. 2004. Keeping pace with SOX 404: Internal control certification at Guidant Corporation. Strategic Finance (September): 46-50.
Dzuranin, A. C. 2018. Huskie Motor Corporation: visualizing the present and predicting the future. IMA Educational Case Journal 11(2): 1-7.
Englebrecht, T. D. and K. J. Pierce. 2011. Key person value adjustments for closely held corporations: Review and analysis of discounts for estate and gift tax purposes. The CPA Journal (July): 51-57.
Englebrecht, T. D., C. Mitchell and O. Martinson. 1998. What is reasonable compensation in closely held corporations? Management Accounting (March): 38-40, 42-44.
Erickson, M. M. and S. Wang. 2007. Tax benefits as a source of merger premiums in acquisitions of private corporations. The Accounting Review (March): 359-387.
Espeland, W. N. and P. M. Hirsch. 1990. Ownership changes, accounting practice and the redefinition of the corporation. Accounting, Organizations and Society 15(1-2): 77-96.
Earley, C. E. and F. Phillips. 2008. Assessing audit and business risks at Toy Central Corporation. Issues in Accounting Education (May): 299-307.
Ederhof, M. 2011. Incentive compensation and promotion-based incentives of mid-level managers: Evidence from a multinational corporation. The Accounting Review (January): 131-153.
Egelhoff, W. G. 1982. Strategy and structure in multinational corporations: An information-processing approach. Administrative Science Quarterly 27(3): 435-458.
Elliott, C. W. 1966. Quasi-reorganization of an international corporation in the event of currency devaluation. Management Accounting (November): 60-63.
Fellows, J. A. and J. F. Jewell. 2007. S Corporation profits of payday? Journal of Accountancy (September): 60-63.
Finney, H. A. 1921. Turnover, Reserve for sinking fund, Lease and purchase contract, Relation of cash discount to interest, Corporate reorganization and consolidation, Instalment contracts, Stock assessments, Stockholders' gift to corporation, Unrealized profit and depreciation. Journal of Accountancy (November): 372-387.
Fleischman, G. M. and J. J. Bryant. 2000. C corporation, LLC, or sole proprietorship: What form is best for your business? Management Accounting Quarterly (Spring): 14-21.
Fleischman, R. K. and R. P. Marquette. 2003. The impact of World War II on cost accounting at the Sperry Corporation. The Accounting Historians Journal 30(2): 67-104.
Freeman, E. S. 1944. Budgetary and financial policies for industrial corporations. N.A.C.A. Bulletin (August 15): 1279-1292.
Frese, W. F. 1935. Property rights of stockholders under the 1933 Illinois Business Corporation Act. The Accounting Review (June): 136-148.
Friske, K. B. 2017. S corporation's sole owner had unreported income but not constructive dividend. Journal of Accountancy (March): 64-65.
Gaither, J. F. 1959. Tax effects of qualifying as a pseudo corporation. N.A.A. Bulletin (March): 79-84. (Related to the Technical Amendments Act of 1958).
Galbraith, J. K. 2007. The New Industrial State. Princeton University Press. (Originally published in 1967. Galbraith argues that corporations have too much power).
Garnier, G. H. 1982. Context and decision making autonomy in the foreign affiliates of U.S. multinational corporations. The Academy of Management Journal 25(4): 893-908.
Gay, E. F. 1927. The founding of the Harvard Business School. Harvard Business Review (July): 397-400. ("With a grant of $12,500 a year for five years from the Rockefeller Foundation and with an equal sum secured by Professor Taussig from friends of the cause, the Corporation was enabled on March 30, 1908, to establish the Graduate School of Business Administration. It opened its doors to students in September, 1908." ... "Yet there still remained many skeptics among business men. There were some few who voiced their belief that the only training for business was acquired at a tender age with a broom on an office or factory floor. There were some others who liked to employ college men but only after someone else had "broken them in." A number conceded that a collegiate business school might impart some useful knowledge but it could not train executives. Business executives, we were told like Michel Angelos and Shakespeares are born, not made." Gay, E. F. 1927. HBR (July): 397 and 399.).
Gerstenberg, C. W. 1909. Special phases of corporation law. Journal of Accountancy (October): 440-448.
Gerstenberg, C. W. 1912. Basis of license taxes upon a foreign corporation. Journal of Accountancy (June): 447-448.
Gerstenberg, C. W. 1912. Holding of corporation books and papers. Journal of Accountancy (April): 309-310.
Gerstenberg, C. W. 1912. Liability of stockholder of corporation created in one state to carry on business in another. Journal of Accountancy (July): 66-67.
Gerstenberg, C. W. 1912. The fiction theory of corporations discussed. Journal of Accountancy (June): 446-447.
Ghemawat, P. 2011. The cosmopolitan corporation: Global success requires that companies appreciate diversity and distance rather than see to eliminate them. Harvard Business Review (May): 92-99.
Ghoshal, S. and C. A. Bartlett. 1990. The multinational corporation as an interorganizational network. Academy of Management Review (15): 603-625.
Godfrey, H. 2007. S Corporation update. Journal of Accountancy (April): 57-60.
Goedl, P. A. 2013. IFRS framework-based case study: Barrick Gold Corporation - Goodwill for gold. Journal of Accounting Education 31(4): 383-399.
Goga-Cooke, J., A. Topalian, J. Kolko and R. Sokan. 2015. Design thinking infuses corporations: Interaction. Harvard Business Review (November): 22-23.
Gomez-Mejia, L. R., M. Larraza-Kintana and M. Makri. 2003. The determinants of executive compensation in family-controlled public corporations. The Academy of Management Journal 46(2): 226-237.
Gore, R. A. 2013. Buyer and seller at odds: The economic consequences of holding appreciated assets in a C corporation. Issues in Accounting Education (November): 44-50.
Gourley, K. C. and T. R. Blecki. 1986. Computerized budgeting at Lord Corporation. Management Accounting (August): 37-40.
Gower, W. B. 1918. Returns of affiliated corporations for excess profits and war profits taxes. Journal of Accountancy (November): 327-332.
Green, T. B., W. B. Newsom and S. R. Jones. 1977. A survey of the application of quantitative techniques to production/operations management in large corporations. The Academy of Management Journal 20(4): 669-676.
Greer, H. C. 1945. Treatment of income taxes in corporation income statements. The Accounting Review (January): 96-101.
Greer, H. C. 1964. The corporation stockholder - Accounting's forgotten man. The Accounting Review (January): 22-31.
Guenther, D. A. 1992. Taxes and organizational form: A comparison of corporations and master limited partnerships. The Accounting Review (January): 17-45.
Gujarathi, M. R. 2008. Sachiko Corporation: A case in international financial statement analysis. Issues in Accounting Education (February): 77-101.
Gujarathi, M. R. and M. Kohlbeck. 2007. Reliance Corporation: Inventory write-downs and reversals. Issues in Accounting Education (August): 503-514.
Gundelfinger, S. 1924. Prize essay: The principles which should govern the determination of capital and the amounts available for distribution of dividends in the case of corporations, with special reference to the system of capital stocks without a par value. Journal of Accountancy (May): 321-348.
Gundelfinger, S. 1924. Prize essay: The principles which should govern the determination of capital and the amounts available for distribution of dividends in the case of corporations, with special reference to the system of capital stocks without a par value. Journal of Accountancy (June): 420-431.
Gundelfinger, S. 1924. Prize essay: The principles which should govern the determination of capital and the amounts available for distribution of dividends in the case of corporations, with special reference to the system of capital stocks without a par value. Journal of Accountancy (July): 31-41.
Guo, Y., S. Lu, J. Ronen and J. Ye. 2019. Equity financial assets: A tool for earnings management: A case study of a Chinese corporation. Abacus 55(1): 180-204.
Gupta, S. 1995. Determinants of the choice between partial and comprehensive income tax allocation: The case of the domestic international sales corporation. The Accounting Review (July): 489-511.
Hammer, M. and J. Champy. 1993. Reengineering the Corporation. Harper Business. ("The core message of our book... It is no longer necessary or desirable for companies to organize their work around Adam Smith's division of labor. Task-oriented jobs in today's world of customers, competition, and change are obsolete. Instead companies must organize work around process."... "Companies today consist of functional silos, or stovepipes, vertical structures built on narrow pieces of a process. ... The contemporary performance problems that companies experience are the inevitable consequences of process fragmentation." p. 28).
Haniffa, R. M. and T. E. Cooke. 2002. Culture, corporate governance and disclosure in Malaysian corporations. Abacus 38(3): 317-349.
Harris, D. G. 1993. The impact of U.S. tax law revision on multinational corporations' capital location and income-shifting decisions. Journal of Accounting Research (Studies on International Accounting): 111-140.
Harvard Business Review. 1924. Cancelations The Harrison Steel Corporation. Harvard Business Review (January): 238-240.
Harvard Business Review. 1926. Case studies in business: Distribution of securities of a public service corporation. Harvard Business Review (January): 223-230.
Harvard Business Review. 1929. Legal developments significant in business: The effect of the subsidiary corporation on the parent company. Harvard Business Review (July): 496-504.
Harvard Business Review. 1929. Legal developments significant in business: The subsidiary corporation - Its use and abuse. Harvard Business Review (January): 248-254.
Hatch, T., R. Lawson, W. Stratton and R. Thornton. 2005. Scorecarding in North America Part II: Best practices and implementation at Gulf States Paper Corporation. Cost Management (September/October): 39-47.
Hegemann, W. 1906. The German corporation: Its organization and powers. Journal of Accountancy (April): 453-464.
Henisz, W. J. and A. Delios. 2001. Uncertainty, imitation, and plant location: Japanese multinational corporations, 1990-1996. Administrative Science Quarterly 46(3): 443-475.
Herron, D. W. 1957. Insurance in long term planning - The case of the covered corporation. N.A.A. Bulletin (September): 31-38.
Hicks, D. T. 1998. Activity-Based Costing: Making it Work for Small and Mid-Sized Corporations. John Wiley & Sons.
Hoffman, W. H., W. A. Raabe, J. E. Smith, D. M. Maloney and E. Willis. 2004. West Federal Taxation: Corporations, Partnerships, Estates and Trusts 2004 (West Federal Taxation. Corporations, Partnerships, Estates and Trusts). South-Western Educational Publishing.
Hooper, J. W. 1943. Impact of federal taxes on the earnings of business corporations. N.A.C.A. Bulletin (April 1): 877-891.
Howard, S. E. 1933. The societe anonyme: From joint account to business corporation. The Accounting Review (March): 11-21.
Howard, S. E. 1934. The private business corporation under modern French law. The Accounting Review (June): 105-113.
Huber, W. D. 2020. Corporate Law and the Theory of the Firm: Reconstructing Corporations, Shareholders, Directors, Owners, and Investors (The Economics of Legal Relationships). Routledge.
Huebner, R. F. Jr. 1978. Selecting a retirement program for a small corporation. Management Accounting (January): 27-33.
Ivancevich, S. H. and G. W. Joseph. 2001. Zacha Technology corporation: Internal control assurance service reporting issues in an e-commerce environment. Issues in Accounting Education (August): 473-483.
Jackson, J. H. 1922. New York laws affecting business corporations. Journal of Accountancy (March): 230-231.
Jacobs, F. A. and E. R. Larkins. 1992. Management control of a foreign sales corporation: Some special considerations. Journal of Management Accounting Research (4): 99-115.
Janssens, M., J. M. Brett and F. J. Smith. 1995. Confirmatory cross-cultural research: Testing the viability of a corporation-wide safety policy. The Academy of Management Journal 38(2): 364-382.
Johnson, G. H. 1923. Amortization and depreciation in public service corporations. Journal of Accountancy (July): 7-14.
Johnson, J. F. 1907. Corporation securities. Journal of Accountancy (June): 141-143.
Jolly, P. 1930. The state and its subdivisions as members of business corporations. Harvard Business Review (October): 18-25.
Journal of Accountancy. 1906. Corporation accountancy and corporation law. Journal of Accountancy (September): 395-397.
Journal of Accountancy. 1906. Reviews of corporation reports: The Chicago and Northwestern Report. Journal of Accountancy (October): 460-470.
Journal of Accountancy. 1908. Government control of corporations. Journal of Accountancy (February): 312-316.
Journal of Accountancy. 1910. Text of the federal incorporation bill. Journal of Accountancy (February): 286-299.
Journal of Accountancy. 1910. The new federal incorporation bill. Journal of Accountancy (February): 279-284.
Journal of Accountancy. 1912. Corporation tax law amendment. Journal of Accountancy (February): 135-137.
Journal of Accountancy. 1912. The treatment of depreciation in connection with the Federal corporation tax. Journal of Accountancy (March): 218-222.
Journal of Accountancy. 1912. Validity of excessive indebtedness of a corporation. Journal of Accountancy (July): 68-69.
Journal of Accountancy. 2014. GAO: IRS audits fewer large partnerships than large corporations. Journal of Accountancy (July): 83.
Journal of Accountancy. 2018. Line items: IRS to shut down OVDP; Longer carried interest holding period includes S corporations. Journal of Accountancy (June): 61.
Journal of Forensic & Investigative Accounting. 2020. Book review: Huber, W. D. 2020. Corporate Law and the Theory of the Firm: Reconstructing Corporations, Shareholders, Directors, Owners, and Investors. Routledge. Journal of Forensic & Investigative Accounting 12(3): Not numbered.
Kanter, R. M. 1977. Men and Women of the Corporation. Basic Books. (Corporate power as it relates to women).
Kanter, R. M. 1983. The Change Masters: Innovations for Productivity in the American Corporation. Simon and Schuster. ("Those people and organizations adept at the art of anticipating the need for, and of leading, productive change." Kanter describes the organizational structures, cultures and strategies of Hewlett-Packard, General Electric, Polaroid, General Motors, Wang Laboratories and Honeywell).
Karnis, D. 2019. Understanding the FDII deduction: C corporations with foreign-derived intangible income can benefit form a 37.5% deduction. Journal of Accountancy (February): 42-46.
Keister, D. A. and H. C. White. 1912. Keister's Corporation Accounting and Auditing: A Practical Treatise on Higher Accounting... The Burrows Brothers Company.
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Kennedy, M. 1963. The values of accounting and of corporations: A review article. Journal of Accounting Research (Spring): 108-115.
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