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Financial Reporting and Standard Setting Bibliography C-F

A-B  |  C-F  |  G-J  |  K-M  |  N-R  |  S-T  |  U-Z

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

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Cadenhead, G. M. 1970. 'Differences in circumstances': Fact or fantasy? Abacus 6(1): 71-80.

Cahan, S. F., A. Rahman and H. Perera. 2005. Global diversification and corporate disclosure. Journal of International Accounting Research 4(1): 73-93.

Calderisi, M. C. and F. M. Stiner Jr. 2010. Reserves: Misleading use of terminology is increasing. The CPA Journal (March): 24-26.

Call, A. C., J. L. Campbell, D. S. Dhaliwal and J. R. Moon Jr. 2017. Employee quality and financial reporting outcomes. Journal of Accounting and Economics (August): 123-149.

Call, D. V. 1969. Some salient factors often overlooked in stock options. The Accounting Review (October): 711-719. (JSTOR link).

Callen, J. L. 1987. A medieval controversy about profit and loss allocations. Abacus 23(1): 85-90.

Callen, J. L. 2010. Discussion of 'Analyzing late SEC filings for differential impacts of IS and accounting issues'. International Journal of Accounting Information Systems 11(3): 208-210.

Callen, J. L., J. Livnat and D. Segal. 2006. The information content of SEC filings and information environment: A variance decomposition analysis. The Accounting Review (October): 1017-1043. (JSTOR link).

Cameron, A. B. and L. Stephens. 1991. The treatment of non-recurring items in the income statement and their consistency with FASB concept statements. Abacus 27(2): 81-96.

Camfferman, K. and S. A. Zeff. 2007. Financial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, 1973-2000. Oxford University Press.

Camfferman, K. and T. E. Cooke. 2002. An analysis of disclosure in the annual reports of U.K. and Dutch companies. Journal of International Accounting Research (1): 3-30.

Campbell, A. D. and B. J. Strachan. 2015. Startup costs: Book vs. tax treatment. Journal of Accountancy (November): 55-56, 58-61.

Campbell, J. D. 1962. Consolidation vs. combination. The Accounting Review (January): 99-102. (JSTOR link).

Campbell, J. E. 1984. An application of protocol analysis to the "Little GAAP" controversy. Accounting, Organizations and Society 9(3-4): 329-342.

Campbell, J. L., J. Hansen, C. A. Simon and J. L. Smith. 2015. Audit committee stock options and financial reporting quality after the Sarbanes-Oxley Act of 2002. Auditing: A Journal of Practice & Theory 34(2): 91-120.

Campbell, T. 2016. The bilingual CPA: Are you fluent in IFRS and U.S. GAAP? Journal of Accountancy (March): 54-58.

Canning, M. and B. O'Dwyer. 2013. The dynamics of a regulatory space realignment: Strategic responses in a local context. Accounting, Organizations and Society 38(3): 169-194.

Canning, M. and B. O'Dwyer. 2016. Institutional work and regulatory change in the accounting profession. Accounting, Organizations and Society (54): 1-21.

Cannizzaro, A. P. and R. J. Weiner. 2015. Multinational investment and voluntary disclosure: Project-level evidence from the petroleum industry. Accounting, Organizations and Society (42): 32-47.

Cao, J., F. Chen and J. L. Higgs. 2016. Late for a very important date: Financial reporting and audit implications of late 10-K filings. Review of Accounting Studies 21(2): 633-671.

Cao, J., T. Calderon, A. Chandra and L. Wang. 2010. Analyzing late SEC filings for differential impacts of IS and accounting issues. International Journal of Accounting Information Systems 11(3): 189-207.

Cao, M., R. Chychyla and T. Stewart. 2015. Big data analytics in financial statement audits. Accounting Horizons (June): 423-429.

Capettini, R. and T. E. King. 1976. Exchanges of nonmonetary assets: Some changes. The Accounting Review (January): 142-147. (JSTOR link).

Capka, J. J. 1996. Consolidation: General ledger tools aren't enough. Management Accounting (February): 56.

Capps, G., L. Koonce and B. J. White. 2017. Example-based reasoning and fact-weighting guidance in accounting standards. Contemporary Accounting Research 34(1): 582-600.

Capps, G., L. Koonce and K. R. Petroni. 2016. Natural optimism in financial reporting: A state of mind. Accounting Horizons (March): 79-91.

Carcello, J. V. 2009. From crisis to confidence: What is the role of regulation? The CPA Journal (June): 14-15.

Carey, P., B. Potter and G. Tanewski. 2014. Application of the reporting entity concept in Australia. Abacus 50(4): 460-489.

Carlson, E. A. 1947. The use of reserves to equalize corporate income. N.A.C.A. Bulletin (September 1): 3-12. (Volume 29, issue 1).

Carson, G. C. 1923. Elimination of intercompany profits in consolidated statements. Journal of Accountancy (July): 1-6.

Carson, G. C. 1923. Intercompany profits in consolidated statements. Journal of Accountancy (November): 390-391.

Carlson, T. E. 1978. Needed: A new interpretation for interim reports. Management Accounting (January): 19-22.

Carmichael, D. R. 2014. Reflections on the establishment of the PCAOB and its audit standard-setting role. Accounting Horizons (December): 901-915.

Carmona, S. and M. Trombetta. 2010. The IASB and FASB convergence process and the need for ‘concept-based’ accounting teaching. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 1-5.

Carpenter, B. W. and D. P. Mahoney. 2008. Closing the 'GAAP gap'. The CPA Journal (December): 28-34.

Carpenter, B. W. and D. P. Mahoney. 2011. The convergence project: The matter of financial statement presentation. The CPA Journal (September): 14-21.

Carpenter, B. W. and D. P. Mahoney. 2017. Applying the equity method under ASU 2016-07. The CPA Journal (February): 56-59.

Carpenter, C. G. and R. H. Strawser. 1972. Disclosure of changes in accounting methods. Journal of Accounting Research (Spring): 209-216. (JSTOR link).

Carpenter, V. L. and E. H. Feroz. 1992. GAAP as a symbol of legitimacy: New York State's decision to adopt generally accepted accounting principles. Accounting, Organizations and Society 17(7): 613-643.

Carpenter, V. L. and E. H. Feroz. 2001. Institutional theory and accounting rule choice: An analysis of four US state governments' decisions to adopt generally accepted accounting principles. Accounting, Organizations and Society 26(7-8): 565-596.

Carson, A. B. 1949. A "source and application of funds" philosophy of financial accounting. The Accounting Review (April): 159-170. (JSTOR link).

Carter, M. E. and B. S. Soo. 1999. The relevance of Form 8-K reports. Journal of Accounting Research (Spring): 119-132. (JSTOR link).

Carter, W. K. 1981. A benefits approach to certain accounting policy choices. The Accounting Review (January): 108-114. (JSTOR link).

Casey, C. J. Jr. 1976. The predictive-ability criterion and user prediction models: A comment. The Accounting Review (July): 677-679. (JSTOR link).

Cassel, J. C. 1930. Accounting for fully depreciated assets. N.A.C.A. Bulletin (February 1): 681-702.

Castenholz, W. B. 1918. Is interest on invested capital a cost? Journal of Accountancy (April): 248-254.

Castenholz, W. B. 1926. Defects of the monthly profit and loss statement. The Accounting Review (June): 12-19. (JSTOR link).

Castenholz, W. B. 1956. That application of funds statement. The Accounting Review (July): 431-434. (JSTOR link).

Causholli, M. 2016. Evidence of organizational learning and organizational forgetting from financial statement audits. Auditing: A Journal of Practice & Theory 35(2): 53-72.

Cazier, R., S. Rego, X. Tian and R. Wilson. 2015. The impact of increased disclosure requirements and the standardization of accounting practices on earnings management through the reserve for income taxes. Review of Accounting Studies 20(1): 436-469.

Cazier, R. A. and R. J. Pfeiffer. 2016. Why are 10-K filings so long? Accounting Horizons (March): 1-21.

Cenker, W. J. and R. Bloom. 2000. The leasing conundrum. Management Accounting Quarterly (Spring): 34-42.

Chalmers, K. and J. M. Godfrey. 2004. Reputation costs: The impetus for voluntary derivative financial instruments reporting. Accounting, Organizations and Society 29(2): 95-125.

Chalos, P., J. Cheerian and D. Harris. 1991. Financial disclosure effects on labor contracts: A Nash analysis. Contemporary Accounting Research 7(2): 431-448.

Chambers, D. and C. Finger. 2011. Goodwill non-impairments. The CPA Journal (February): 38-41.

Chambers, D., D. R. Hermanson and J. L. Payne. 2010. Did Sarbanes-Oxley lead to better financial reporting? A survey of recent research. The CPA Journal (September): 24-27.

Chambers, D., T. J. Linsmeier, C. Shakespeare and T. Sougiannis. 2007. An evaluation of SFAS No. 130 comprehensive income disclosures. Review of Accounting Studies 12(4): 557-593.

Chambers, D. J. 2011. Comprehensive income reporting: FASB decides location matters. The CPA Journal (September): 22-25.

Chambers, R. J. 1966. A matter of principle. The Accounting Review (July): 443-457. (JSTOR link).

Chambers, R. J. 1968. Tax allocation and financial reporting. Abacus 4(2): 99-123.

Chambers, R. J. 1969. The missing link in supervision of the securities market. Abacus 5(1): 16-36.

Chambers, R. J. 1970. Second thoughts on continuously contemporary accounting. Abacus 6(1): 39-55.

Chambers, R. J. 1971. Value to the owner. Abacus 7(1): 62-72.

Chambers, R. J. 1972. Measurement in current accounting practice: A critique. The Accounting Review (July): 488-509. (JSTOR link).

Chambers, R. J. 1973. Observation as a method of inquiry - The background of Securities and Obscurities. Abacus 9(2): 156-175.

Chambers, R. J. 1973. Securities and Obscurities: A Case for Reform of the Law of Company Accountants. Gower Press. See Anderson, D. and R. Leftwich. 1974. Securities and obscurities: A case for reform of the law of company accounts. Journal of Accounting Research (Autumn): 330-340. (JSTOR link) and Chambers, R. J. 1974. Trial-and error: A reply. Journal of Accounting Research (Autumn): 341-347. (JSTOR link).

Chambers, R. J. 1974. Third thoughts. Abacus 10(2): 129-137.

Chambers, R. J. 1975. A critical examination of Australian accounting standards. Abacus 11(2): 136-152.

Chambers, R. J. 1975. Profit measurement, capital maintenance and service potential: A review article. Abacus 11(1): 97-104.

Chambers, R. J. 1976. Continuously contemporary accounting: Misunderstandings and misrepresentations. Abacus 12(2): 137-151.

Chambers, R. J. 1978. Discounted cash equivalents: A note in response. Abacus 14(2): 188-190.

Chambers, R. J. 1979. Usefulness - The vanishing premise in accounting standard setting. Abacus 15(2): 71-92.

Chambers, R. J. 1981. The search for system in financial calculation. Abacus 17(1): 68-72.

Chambers, R. J. 1982. Edwards and Bell on income measurement in retrospect. Abacus 18(1): 3-39.

Chambers, R. J, W. S. Hopwood and J. C. McKeown. 1984. The relevance of varieties of accounting information: A U.S.A. survey. Abacus 20(2): 99-110.

Chan, L. and K. Hee. 2010. Regulatory and legal implications of stealth restatements. The CPA Journal (December): 64-67.

Chandra, G. and M. N. Greenball. 1977. Management reluctance to disclose: An empirical study. Abacus 13(2): 141-154.

Chandra, U., M. L. Ettredge and M. S. Stone. 2006. Enron-era disclosure of off-balance sheet entities. Accounting Horizons (September): 231-252.

Chaney, P. K. 1985. Defeasance: Financial tool or window dressing? Management Accounting (November): 52-55. (FAS 76).

Chaney, P. K., M. Faccio and D. Parsley. 2011. The quality of accounting information in politically connected firms. Journal of Accounting and Economics (February): 58-76.

Chang, L. S. and K. S. Most. 1985. The Perceived Usefulness of Financial Statements for Investors' Decisions. University Presses of Florida.

Chang, O. H. and D. R. Nichols. 1991. Should impaired operating assets be written down? Management Accounting (December): 29-32.

Chaplan, D. H., S. K. Dutta and D. J. Marcinko. 2012. Lehman on the brink of bankruptcy: A case about aggressive application of accounting standards. Issues in Accounting Education (May): 441-459.

Chapman, R. E. 1965. A system approach to financial statements. Management Accounting (December): 29-34.

Charles, S. L., S. M. Glover and N. Y. Sharp. 2010. The association between financial reporting risk and audit fees before and after the historic events surrounding SOX. Auditing: A Journal of Practice & Theory 29(1): 15-39.

Charron, K. and T. Moores. 2011. The road to convergence: Business combinations under IFRS and GAAP. Strategic Finance (February): 46-51.

Chase, H. S. 1906. Standard and uniform reports from public utilities both municipally and privately operated. Journal of Accountancy (June): 81-96.

Chasteen, L. G. 1971. An empirical study of differences in economic circumstances as a justification for alternative inventory pricing methods. The Accounting Review (July): 504-508. (JSTOR link).

Chasteen, L. G. 2002. Equity method accounting and intercompany transactions. Issues in Accounting Education (May): 185-196.

Chasteen, L. G. and C. D. Dowell. 1983. Teaching alternative income determination models via a classification matrix. Journal of Accounting Education 1(1): 47-53.

Chasteen, L. G. and C. R. Ransom. 2007. Including credit standing in measuring the fair value of liabilities - Let's pass this one to the shareholders. Accounting Horizons (June): 119-135.

Chen, C. and J. T. Sennetti. 2005. Fraudulent financial reporting characteristics of the computer industry under a strategic-system lens. Journal of Forensic Accounting 6(1): 23-54.

Chen, C. J. P., X. Su and X. Wu. 2009. Forced audit firm change, continued partner-client relationship, and financial reporting quality. Auditing: A Journal of Practice & Theory 28(2): 227-246.

Chen, D., M. Liu, T. Ma and X. Martin. 2017. Accounting quality and trade credit. Accounting Horizons (September): 69-83.

Chen, J. J. and P. Cheng. 2007. Corporate governance and the harmonisation of Chinese accounting practices with IFRS practices. Corporate Governance: An International Review 15(2): 284-293.

Chen, J. V. and F. Li. 2015. Discussion of "Textual analysis and international financial reporting: Large sample evidence". Journal of Accounting and Economics (November-December): 181-186.

Chen, K. C. W. and C. J. Lee. 1995. Executive bonus plans and accounting trade-offs: The case of the oil and gas industry, 1985-86. The Accounting Review (January): 91-111. (JSTOR link).

Chen, K. C. W. and J. Wang. 2007. Accounting-based regulation in emerging markets: The case of China’s seasoned-equity offering. The International Journal of Accounting 42(3): 221-236.

Chen, K. H. and E. L. Summers. 1981. A study of reporting probabilistic accounting figures. Accounting, Organizations and Society 6(1): 1-15.

Chen, R. S. 1975. The treasury stock method and conventional method in reciprocal stockholdings - An amalgamation: A comment. The Accounting Review (April): 359-364. (JSTOR link).

Chen, S. and Y. Wang. 2004. Evidence from China on the relevance of operating income vs. below-the-line items. The International Journal of Accounting 39: 339-364.

Chen, T. and . Liao. 2015. The economic consequences of disclosure quality under SFAS No. 131. Accounting Horizons (March): 1-22.

Chen, X., Q. Cheng and A. K. Lo. 2013. Accounting restatements and external financial choices. Contemporary Accounting Research 30(2): 750-779.

Chen, Y., P. Jubb and A. Tran. 1997. Problems of accounting reform in the People’s Republic of China. The International Journal of Accounting 32(2): 139-153.

Cheney, P. E. 1976. A review of some objections to fair value accounting. Management Accounting (June): 29-30, 37.

Cheng, K. 2009. Fair value's 'how' meets 'when'. The CPA Journal (August): 26-29.

Cheng, K. 2011. Accounting for servicing assets: A reporting challenge for executives and financial statement users. The CPA Journal (October): 24-29.

Cheng, K. and S. Finney. 2016. The tangle of intangible assets and business combinations. The CPA Journal (January): 40-46.

Cheng, M., D. Dhaliwal and Y. Zhang. 2013. Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting? Journal of Accounting and Economics (July): 1-18.

Cheng, X. 2012. Managing specific accruals vs. structuring transactions: Evidence from banking industry. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 22-37.

Cheung, J. K. 1992. An option-theoretic argument favoring EPS dilution over holding gain/loss. Accounting Horizons (June): 86-89.

Chi, W., D. Dhaliwal, O. Z. Li and T. Lin. 2013. Voluntary reporting incentives and reporting quality: Evidence from a reporting regime change for private firms in Taiwan. Contemporary Accounting Research 30(4): 1462-1489.

Choi, F. D. S. 1973. Financial disclosure and entry to the European capital market. Journal of Accounting Research (Autumn): 159-175. (JSTOR link).

Choi, V., G. H. Grant and A. D. Luzi. 2008. Insights from the SEC's XBRL voluntary filing program. The CPA Journal (December): 69-71.

Chong, S. and G. Dean. 1985. Related party transactions: A preliminary evaluation of SFAS 57 and IAS 24 using four case studies. Abacus 21(1): 84-100.

Chow, C. W. and A. Wong-Boren. 1987. Voluntary financial disclosure by Mexican corporations. The Accounting Review (July): 533-541. (JSTOR link).

Chow, C. W., K. Haddad and M. Hirst. 1996. An experimental market's investigation of discretionary financial disclosure. Abacus 32(2): 133-152.

Chricop, J., P. V. Kiosee and K. Peasnell. 2012. Should repurchase transactions be accounted for as sales or loans? Accounting Horizons (December): 657-679.

Christ, M. H., A Masli, N. Y. Sharp and D. A. Wood. 2015. Rotational internal audit programs and financial reporting quality: Do compensating controls help? Accounting, Organizations and Society (44): 37-59.

Christensen, H. B., E. Floyd, L. Y. Liu and M. Maffett. 2017. The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records. Journal of Accounting and Economics (November): 284-304.

Christensen, J. and J. S. Demski. 2007. Anticipatory reporting standards. Accounting Horizons (December): 351-370.

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

Christensen, P. O., J. S. Demski and H. Frimor. 2002. Accounting policies in agencies with moral hazard and renegotiation. Journal of Accounting Research (September): 1071-1090. (JSTOR link).

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.

Chung, H. H. and J. P. Wynn. 2008. Managerial legal liability coverage and earnings conservatism. Journal of Accounting and Economics (September): 135-153.

Chung, S. G., C. Lee and S. Mitra. 2016. Fair value accounting and reliability. The CPA Journal (July): 60-63.

Church, A. H. 1913. On the inclusion of interest in manufacturing costs. Journal of Accountancy (April): 236-241.

Churyk, N. T. and B. Cripe. 2011. Goodwill impairment: Immediate write-offs. The CPA Journal (January): 28-31.

Churyk, N. T. and R. Stenka. 2014. Accounting for complex investment transactions. Journal of Accounting Education 32(4): 58-70.

Chychyla, R. and A. Kogan. 2015. Using XBRL to conduct a large-scale study of discrepancies between the accounting numbers in Compustat and SEC 10-K filings. Journal of Information Systems (Spring): 37-72.

Ciccotello, C. S. 2002. The stock options accounting subterfuge. Strategic Finance (April): 37-41.

Ciesielski, J. T. and T. R. Weirich. 2008. The SEC goes international. Strategic Finance (December): 32-37.

Ciesielski, J. T. and T. R. Weirich. 2011. Convergence collaboration: Revising revenue recognition. Management Accounting Quarterly (Spring): 18-27.

Clark, J. J. and P. Elgers. 1973. Forecasted income statements: An investor perspective. The Accounting Review (October): 668-678. (JSTOR link).

Clark, R. L. and F. Ryerson. 2010. Accounting for bill-and-hold transactions. The CPA Journal (December): 30-33.

Clark, S., C. Jordan and M. Dugan. 2013. Using forensic analytics to evaluate the reliability of fair value reporting. Journal of Forensic & Investigative Accounting 5(1): 151-181.

Clarke, F. L. 2006. Introduction: True and fair - Anachronism or quality criterion par excellence? Abacus 42(2): 129-131.

Clarke, R. W. 1968. Extension of the CPA's attest function in corporate annual reports. The Accounting Review (October): 769-776. (JSTOR link).

Cleaveland, M. C., K. K. Epps and C. F. Cassie. 2010. Real-time corporate tax audits and their impact on financial reporting. The CPA Journal (January): 46-47.

Clements, C. E. and C. Wolfe. 2000. Reporting financial results with the video medium: An experimental analysis. Journal of Information Systems (Fall): 79-94.

Coates, R. 1972. The predictive content of interim reports - A time series analysis. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 132-144. (JSTOR link).

Cohen, J., G. Krishnamoorthy and A. Wright. 2017. Enterprise risk management and the financial reporting process: The experiences of audit committee members, CFOs, and external auditors. Contemporary Accounting Research 34(2): 1178-1209.

Cohen, J. R., L. L. Holder-Webb, L. Nath and D. Wood. 2012. Corporate reporting of nonfinancial leading indicators of economic performance and sustainability. Accounting Horizons (March): 65-90.

Cohen, M. F. 1965. Current developments at the SEC. The Accounting Review (January): 1-8. (JSTOR link).

Cole, W. M. 1913. Interest on investment in equipment. Journal of Accountancy (April): 232-236.

Collett, P. 1995. Standard setting and economic consequences: An ethical issue. Abacus 31(1): 18-30.

Collett, P. H., J. M. Godfrey and S. L. Hrasky. 2001. International harmonization: Cautions from the Australian experience. Accounting Horizons (June): 171-182.

Colley, F. G. 1916. Working papers. Journal of Accountancy (July): 43-49.

Colley, J. R. and A. G. Volkan. 1988. Accounting for goodwill. Accounting Horizons (March): 35-41.

Collier, B. and C. Carnes. 1979. Convertible bonds and financial reality. Management Accounting (February): 47-48, 52.

Collins, D. L., W. R. Pasewark and J. R. Strawser. 2002. Characteristics influencing perceptions of accounting pronouncement quality. Accounting Horizons (June): 137-151.

Collins, D. L., W. R. Pasewark and M. E. Riley. 2012. Financial reporting outcomes under rules-based and principles-based accounting standards. Accounting Horizons (December): 681-705.

Collins, D. W., M. S. Rozeff and W. K. Salatka. 1982. The SEC's rejection of SFAS No. 19: Tests of market price reversal. The Accounting Review (January): 1-17. (JSTOR link).

Colson, R. H., R. Bloomfield, T. E. Christensen, K. Jamal, et al. 2010. Response to the Financial Accounting Standards Board's and the International Accounting Standards Board's joint discussion paper entitled preliminary views on revenue recognition in contracts with customers: American Accounting Association's Financial Accounting Standards Committee (AAA FASC). Accounting Horizons (December): 689-702.

Comiskey, E. E. 1971. Market response to changes in depreciation accounting. The Accounting Review (April): 279-285. (JSTOR link).

Committee on Concepts and Standards. 1955. Consolidated financial statements: Supplementary statement No. 7. The Accounting Review (April): 194-197. (JSTOR link).

Committee on Concepts and Standards - External Reporting: Report. 1974. The Accounting Review (Supplement): 203-222. (JSTOR link). Committee members are listed in the Front matter. (JSTOR link).

Committee on Concepts and Standards for External Financial Reports: Report. 1975. The Accounting Review (Supplement): 41-49. (JSTOR link). Committee members are listed in the Front matter. (JSTOR link).

Committee on Concepts and Standards for External Financial Reports. 1977. Statement on Accounting Theory and Theory Acceptance. American Accounting Association.

Committee on Concepts and Standards - Inventory Measurement. 1964. A discussion of various approaches to inventory measurement: Supplementary statement No. 2. The Accounting Review (July): 700-714. (JSTOR link).

Committee on Concepts and Standards - Long-Lived Assets. 1964. Accounting for land, buildings, and equipment: Supplementary statement No. 1. The Accounting Review (July): 693-699. (JSTOR link).

Committee on Concepts and Standards Underlying Corporate Financial Statements. 1951. Price level changes and financial statements: Supplementary Statement No. 2. The Accounting Review (October): 468-474. (JSTOR link).

Committee on Concepts and Standards Underlying Corporate Financial Statements. 1951. Reserves and retained income: Supplementary Statement No. 1. The Accounting Review (April): 153-156. (JSTOR link).

Committee on Concepts and Standards Underlying Corporate Financial Statements. 1952. Accounting principles and taxable income: Supplementary Statement No. 4. The Accounting Review (October): 427-430. (JSTOR link).

Committee on Concepts and Standards Underlying Corporate Financial Statements. 1952. Current assets and current liabilities: Supplementary statement No. 3. The Accounting Review (January): 15. (JSTOR link).

Committee on Concepts and Standards Underlying Corporate Financial Statements. 1954. Accounting corrections: Supplementary Statement No. 5. The Accounting Review (April): 186-187. (JSTOR link).

Committee on Concepts and Standards Underlying Corporate Financial Statements. 1954. Inventory pricing and changes in price levels: Supplementary Statement No. 6. The Accounting Review (April): 188-193. (JSTOR link).

Committee on Concepts and Standards Underlying Corporate Financial Statements. 1955. Standards of disclosure for published financial reports: Supplementary statement No. 8. The Accounting Review (July): 400-404. (JSTOR link).

Committee on Corporate Financial Reporting: Report. 1972. The Accounting Review (Supplement): 523, 525-533. (JSTOR link). (Committee members are listed in the Front matter). (JSTOR link).

Committee on External Measurement and Reporting: Report. 1973. The Accounting Review (Supplement): 243-251. (JSTOR link). Committee members are listed in the Front matter. (JSTOR link).

Committee on External Reporting: Evaluation of external reporting practices. 1969. The Accounting Review (Supplement): 79-123. (JSTOR link).

Committee to Prepare a Statement of Basic Accounting Theory. 1966. A Statement of Basic Accounting Theory. American Accounting Association.

Cong, Y., J. Hao and L. Zou. 2014. The impact of XBRL reporting on market efficiency. Journal of Information Systems (Fall): 181-207.

Conover, T. L. and F. Niswander. 2011. U.S. and International Accounting: Understanding the Differences. AICPA.

Conrod, J. D. and J. Cumby. 2016. On-line gaming, financial reporting, and audit: Chester Games Corp. Issues in Accounting Education (November): 431-437.

Cooke, T. E. 1993. The impact of accounting principles on profits: The US versus Japan. Accounting and Business Research (Autumn): 460-476. (Summary).

Coombes, R. J. and R. B. Tress. 1977. The financial implication of corporate share reacquisitions. Abacus 13(1): 40-51.

Cooper, W. W., N. Dopuch and T. F. Keller. 1968. Budgetary disclosure and other suggestions for improving accounting reports. The Accounting Review (October): 640-648. (JSTOR link).

Copeland, R. M. 1968. Income smoothing. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 101-116. (JSTOR link).

Copeland, R. M. and M. L. Moore. 1968. Actual use of specialized accounting statements. The Accounting Review (April): 384-386. (JSTOR link).

Copeland, R. M. and R. D. Licastro. 1968. A note on income smoothing. The Accounting Review (July): 540-545. (JSTOR link).

Copeland, R. M. and W. Fredericks. 1968. Extent of disclosure. Journal of Accounting Research (Spring): 106-113. (JSTOR link).

Coram, P. J., G. S. Monroe and D. R. Woodliff. 2009. The value of assurance on voluntary nonfinancial disclosure: An experimental evaluation. Auditing: A Journal of Practice & Theory 28(1): 137-151.

Corbin, D. A. 1965. The revised all-purpose funds statement. N.A.A. Bulletin (July): 52-54.

Corbin, D. A. 1975. Accounting standards for research and development. Management Accounting (October): 47-48.

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