Management And Accounting Web

Financial Reporting and Standard Setting Bibliography G-J

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

Financial Reporting Main Page | Capital Markets Main Page

Gaa, C. J. 1944. Standards for income determination. The Accounting Review (July): 270-274. (JSTOR link).

Gaa, J. C. 1986. User primacy in corporate financial reporting: A social contract approach. The Accounting Review (July): 435-454. (JSTOR link).

Gaa, J. C. 1988. Methodological Foundations of Standard Setting for Corporate Financial Reporting. Studies in Accounting Research (28). American Accounting Association.

Gabbioneta, C., R. Greenwood, P. Mazzola and M. Minoja. 2013. The influence of the institutional context on corporate illegality. Accounting, Organizations and Society 38(6-7):484-504.

Gaertner, J. F. 1979. Proposed alternatives for accounting for business combinations: A behavioural study. Abacus 15(1): 35-47.

Gaffney, D. J. and M. H. Smith. 1998. The shrinking influence of Thor Power Tool Co. Management Accounting (October): 32, 34-36. (Related to the Supreme Court ruling involving excess inventory write-downs).

Gagnon, J. 1967. Purchase versus pooling of interests: The search for a predictor. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 187-204. (JSTOR link).

Gagnon, J. 1971. The purchase-pooling choice: Some empirical evidence. Journal of Accounting Research (Spring): 52-72. (JSTOR link).

Gajewski, J. and L. Li. 2015. Can internet-based disclosure reduce information asymmetry? Advances in Accounting: Incorporating Advances in International Accounting 31(1): 115-124.

Gal, G. 2008. Query issues in continuous reporting systems. Journal of Emerging Technologies in Accounting (5): 81-97.

Galloway, C. J. 1981. Disclosure of GAAP data of life insurance companies. Management Accounting (January): 27-31.

Gamble, G. O. and J. J. Cramer Jr. 1992. The role of present value in the measurement and recording of nonmonetary financial assets and liabilities: An examination. Accounting Horizons (December): 32-41.

Gamble, G. O., K. Hsu, D. Kite and R. R. Radtke. 1995. Environmental disclosures in annual reports and 10Ks: An examination. Accounting Horizons (September): 34-54.

Gamble, G. O., T. R. Noland, T. Ranasinghe and S. Dhole. 2012. Use of the extraordinary item: recent FASB guidance in the context of current practice. The CPA Journal (February): 26-31.

Ganon, D. J. 2010. Achieving a single global standard. The CPA Journal (August): 11-12.

Gans, M. S. 1974. Discussion of problems of implementing the Trueblood objectives report. Journal of Accounting Research (Studies on Financial Accounting Objectives): 46-47. (JSTOR link).

Gao, F. 2016. To comply or not to comply: Understanding the discretion in reporting public float and SEC regulations. Contemporary Accounting Research 33(3): 1075-1100.

Gao, P. 2013. A two-step representation of accounting measurement. Accounting Horizons (December): 861-866.

Gao, X. and Y. Jia. 2016. Internal control over financial reporting and the safeguarding of corporate resources: Evidence from the value of cash holdings. Contemporary Accounting Research 33(2): 783-814.

Garbinski, F. 2006. When SOX meets lean. Strategic Finance (December): 26-33.

Garnsey, M. R. 2006. Automatic classification of financial accounting concepts.Journal of Emerging Technologies in Accounting (3): 21-39.

Garnsey, M. R. and I. E. Fisher. 2008. Appearance of new terms in accounting language: A preliminary examination of accounting pronouncements and financial statements. Journal of Emerging Technologies in Accounting (5): 17-36.

Garsombke, H. P. 1978. Government-determined accounting rules: An example. Abacus 14(2): 112-121.

Gather, J. F. 1951. Procedures for prompt financial statements. N.A.C.A. Bulletin (February): 704-709.

Gaumnitz, B. R. and J. E. Thompson. 1987. Establishing the common stock equivalence of convertible bonds. The Accounting Review (July): 601-622. (JSTOR link).

Gause, E. C. 1918. Relation between interest and manufacturing costs. Journal of Accountancy (March): 187-190.

Gay, E. F. 1913. Uniform accounting systems. Journal of Accountancy (October): 268-279.

Gaynor, L. M., A. S. Kelton, M. Mercer and T. L. Yohn. 2016. Understanding the relation between financial reporting quality and audit quality. Auditing: A Journal of Practice & Theory 35(4): 1-22.

Gebhardt, G. and G. Dean. 2008. Commentary on Siena open forum: Conceptual framework. Abacus 44(2): 217-224.

Geiger, H. D. 1964. Financial statements of the grain and flour merchants. N.A.A. Bulletin (June): 55-61.

Geiger, M. A. 1993. Setting the Standard for the New Auditor's Report: An Analysis of Attempts to Influence the Auditing Standards Board. JAI Press.

Geiger, M. A. and P. L. Taylor III. 2003. CEO and CFO certifications of financial information. Accounting Horizons (December): 357-368.

Georgiou, G. 2004. Corporate lobbying on accounting standards: Methods, timing and perceived effectiveness. Abacus 40(2): 219-237.

Georgiou, G. 2005. Investigating corporate management lobbying in the U.K. accounting standard-setting process: A multi-issue/multi-period approach. Abacus 41(3): 323-347.

Gerboth, D. L. 1987. The accounting game. Accounting Horizons (December): 96-99.

Gerboth, D. L. 1987. The conceptual framework: Not definitions, but professional values. Accounting Horizons (September): 1-8.

Gessner, E. J. 1931. Consolidation accounting. N.A.C.A. Bulletin (April 15): 1281-1293.

Ghicas, D. C. 1990. Determinants of actuarial cost method changes for pension accounting and funding. The Accounting Review (April): 384-405. (JSTOR link).

Ghosh, A. and C. Y. Tang. 2015. Assessing financial reporting quality of family firms: The auditors' perspective. Journal of Accounting and Economics (August): 95-116.

Ghosh, D. and L. Olsen. 2009. Environmental uncertainty and managers’ use of discretionary accruals. Accounting, Organizations and Society 34(2): 188-205.

Gibbins, M. 1977. Classificatory smoothing of income with extraordinary items: Research implications. The Accounting Review (April): 516-524. (JSTOR link).

Gibbins, M. and R. J. Willett. 1997. New light on accrual, aggregation and allocation, using an axiomatic analysis of accounting numbers' fundamental and statistical character. Abacus 33(2): 137-167.

Gibbins, M., A. Richardson and J. Waterhouse. 1990. The management of corporate financial disclosure: Opportunism, ritualism, policies, and processes. Journal of Accounting Research (Spring): 121-143. (JSTOR link).

Gibbs, T. E. and L. J. McKell. 1977. Computing the implicit interest rate under SFAS No. 13. The Accounting Review (October): 925-929. (JSTOR link).

Gibson, R. W. and J. R. Francis. 1975. Accounting for goodwill - A study in permissiveness. Abacus 11(2): 167-171.

Gigler, F. and T. Hemmer. 1998. On the frequency, quality, and informational role of mandatory financial reports. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 117-147. (JSTOR link).

Gigler, F. B. and T. Hemmer. 2001. Conservatism, optimal disclosure policy, and the timeliness of financial reports. The Accounting Review (October): 471-493. (JSTOR link).

Gill, L. M. and C. Rosen. 2007. IFRS: Coming to America. Journal of Accountancy (June): 70-73.

Gilles, L. H. Jr. 1963. Statutory depletion - Subsidy in disguise? The Accounting Review (October): 776-784. (JSTOR link).

Gillett, J. B. 1978. A funded reserve for major removals. Management Accounting (March): 30-34.

Gintschel, A. and S. Markov. 2004. The effectiveness of Regulation FD. Journal of Accounting and Economics (September): 293-314.

Giroux, G., S. Grossman and S. Kratchman. 1981. What FAS No. 33 does to bank financial statements. Management Accounting (January): 42-47.

Givoly, D. and C. Hayn. 2000. The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative? Journal of Accounting and Economics (June): 287-320.

Givoly, D. and D. Palmon. 1981. Classification of convertible debt as common stock equivalents: Some empirical evidence on the effects of APB Opinion 15. Journal of Accounting Research (Autumn): 530-543. (JSTOR link).

Givoly, D. and D. Palmon. 1982. Timeliness of annual earnings announcements: Some empirical evidence. The Accounting Review (July): 486-508. (JSTOR link).

Givoly, D., C. Hayn and J. D'Souza. 1999. Measurement errors and information content of segment reporting. Review of Accounting Studies 4(1): 15-43.

Glazer, A. S. and H. R. Jaenicke. 1991. The conceptual framework, museum collections, and user-oriented financial statements. Accounting Horizons (December):28-43.

Glazer, A. S. and H. R. Jaenicke. 2002. A pathology of the Independence Standards Board's conceptual framework project. Accounting Horizons (December): 329-352.

Glover, J. and E. Kim. 2016. Discussion of "Honor among thieves: Open internal reporting and managerial collusion". Contemporary Accounting Research 33(4): 1403-1410.

Glover, J. C. 2012. Disclosure and incentives. Accounting Horizons (June): 371-380.

Glover, J. C., Y. Ijiri, C. B. Levine and P. J. Liang. 2005. Separating facts from forecasts in financial statements. Accounting Horizons (December): 267-282.

Goble, N. W., M. Riley and P. A. Smith. 2010. Accounting for acquired in-process R&D under 141(R). The CPA Journal (July): 24-29.

Godwin, N. H., K. G. Key and R. S. Sawyer. 2000. Financial accounting choice and earnings management. Journal of Accounting Education 18(4): 369-376.

Goel, S., J. Gangolly, S. R. Faerman and O. Uzuner. 2010. Can linguistic predictors detect fraudulent financial filings? Journal of Emerging Technologies in Accounting (7): 25-46.

Goeltz, R. K. 1991. International accounting harmonization: The impossible (and unnecessary?) dream. Accounting Horizons (March): 85-88.

Goetz, B. E. and J. G. Birnberg. 1976. A comment on the Trueblood report. Management Accounting (April): 18-20.

Goldberg, L. 1951. The funds statement reconsidered. The Accounting Review (October): 485-491. (JSTOR link).

Goldberg, L. 1965. A note on current assets. Abacus 1(1): 31-45.

Goldberg, S. R., C. A. Tritshler and J. H. Godwin. 1995. Financial reporting for foreign exchange derivatives. Accounting Horizons (June): 1-16.

Golden, J. and M. J. Kohlbeck. 2017. The influence of family firm dynamics on voluntary disclosures. Advances in Accounting: Incorporating Advances in International Accounting (37): 111-121.

Gomberg, M. and A. Farber. 1964. The balance sheet of the future. The Accounting Review (July): 615-617. (JSTOR link).

Goncharov, I. and A. Hodgson. 2011. Measuring and reporting income in Europe. Journal of International Accounting Research 10(1): 27-59.

Goncharov, I. and S. van Triest. 2014. Unintended consequences of changing accounting standards: The case of fair value accounting and mandatory dividends. Abacus 50(3): 341-367.

Gonedes, N. J. 1969. The significance of selected accounting procedures: A statistical test. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 90-113. (JSTOR link).

Gonedes, N. J. 1982. Discussion of corporate financial reporting: A methodological review of empirical research. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 235-238. (JSTOR link).

Gonedes, N. J. 1988. Analysis of Financial Statements: Financial Accounting and the Capital Market. Studies in Accounting Research (30). American Accounting Association.

Gonedes, N. J. and K. D. Larson. 1971. A look at "A comment on 'Business combinations: An exchange ratio determination model' ". The Accounting Review (July): 572-573. (JSTOR link).

Gong, G., L. Y. Li and L. Zhou. 2013. Earnings non-synchronicity and voluntary disclosure. Contemporary Accounting Research 30(4): 1560-1589.

Goodloe, J. S. M. 1915. The accountant's report from the standpoint of the several parties at interest. Journal of Accountancy (August): 91-103.

Goodwin, J., K. Ahmed and R. Heaney. 2009. Corporate governance and the prediction of the impact of AIFRS adoption. Abacus 45(1): 124-145.

Gordon, M. J. 1966. Discussion of the effect of alternative accounting rules for nonsubsidiary investments. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 220-223. (JSTOR link).

Gore, P. 1992. The FASB Conceptual Framework Project 1973-1985: An Analysis. Manchester University.

Gore, R. and D. Zimmerman. 2010. Is goodwill an asset? The CPA Journal (June): 46-48.

Gornik-Tomaszewski and E. K. Jermakowicz. 2010. Adopting IFRS. The CPA Journal (March): 12-18.

Gorton, D. E. 1991. The SEC decision not to support SFAS 19: A case study of the effect of lobbying on standard setting. Accounting Horizons (March): 29-41.

Gosman, M. L. 1973. Characteristics of firms making accounting changes. The Accounting Review (January): 1-11. (JSTOR link).

Gosman, M. L. 1974. Firms making accounting changes: A reply. The Accounting Review (January): 112-117. (JSTOR link).

Gosman, M. L. and P. E. Meyer. 1992. SFAS 94's effect on liquidity disclosure. Accounting Horizons (March): 88-100.

Gottlieb, S., R. Meulmeester and M. Bohlin. 2009. Financial reporting for real estate. Journal of Accountancy (January): 50-55.

Gough, E. C. 1913. Interest a factor of costs? Journal of Accountancy (June): 473-477.

Gould, J. P. 1982. Discussion of the use of mathematical models in financial accounting. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 43-47. (JSTOR link).

Gourley, B. M. 1983. Projects to enrich the study of financial reporting. Journal of Accounting Education 1(2): 143-148.

Govindarajan, V. 1980. The objectives of financial statements: An empirical study of the use of cash flow and earnings by security analysts. Accounting, Organizations and Society 5(4): 383-392.

Gower, W. B. 1920. Unsold goods and the income account. Journal of Accountancy (March): 171-179.

Göx, R. F. and A. Wagenhofer. 2009. Optimal impairment rules. Journal of Accounting and Economics (October): 2-16.

Graber, P. J., T. W. Leland, J. R. McCoy, H. L. Newcomer, E. L. Kohler and H. C. Miller. 1947. Accounting principles underlying corporate financial statements. The Accounting Review (January): 101-107. (JSTOR link).

Grace, J. C. 1949. A controller's conception of a modern annual report. The Accounting Review (April): 171-178. (JSTOR link).

Graham, J. R., C. R. Harvey and S. Rajgopal. 2005. The economic implications of corporate financial reporting. Journal of Accounting and Economics (December): 3-73.

Graham, R. C., R. D. King and C. K. J. Morrill. 2003. Decision usefulness of alternative joint venture reporting methods. Accounting Horizons (June): 123-137.

Grambovas, C. A., B. Giner and D. Christodoulou. 2006. Earnings conservatism: Panel data evidence from the European Union and the United States. Abacus 42(3-4): 354-378.

Grande, V. B. 1976. Installment method of accounting. Management Accounting (January): 37-38.

Grant, E. B. and R. C. Witt. 1979. A look at leveraged leases under FAS no. 13. Management Accounting (February): 49-52.

Grant, G. 2008. Complying with the SEC's compensation discussion and analysis requirements. The CPA Journal (September): 30-32.

Grant, G. H and S. J. Conion. 2006. EDGAR extraction system: An automated approach to analyze employee stock option disclosures. Journal of Information Systems (Fall): 119-142.

Grau, F. C. 1975. Accounting for real estate joint ventures. Management Accounting (December): 47-50.

Grauberd, A. 2009. SEC rulemaking affecting smaller public companies: The rule 144 amendments. The CPA Journal (February): 26-28.

Graves, O. F., D. L. Flesher and R. E. Jordon. 1996. Pictures and the bottom line: The television epistemology of U. S. annual reports. Accounting, Organizations and Society 21(1): 57-88.

Gray, D. 1984. Corporate preferences for foreign currency accounting standards. Journal of Accounting Research (Autumn): 760-764. (JSTOR link).

Gray, R. P. 2003. Research note: Revisiting fair value accounting - Measuring commercial banks' liabilities. Abacus 39(2): 250-261.

Gray, R. P. and F. L. Clarke. 2004. A methodology for calculating the allowance for loan losses in commercial banks. Abacus 40(3): 321-341.

Gray, S. J. 1978. Segment reporting and the EEC multinationals. Journal of Accounting Research (Autumn): 242-253. (JSTOR link).

Gray, S. J. 1988. Towards a theory of cultural influence on the development of accounting systems internationally. Abacus 24(1): 1-15.

Gray, S. J. and L. H. Radebaugh. 1984. International segment disclosures by U.S. and U.K. multinational enterprises: A descriptive study. Journal of Accounting Research (Spring): 351-360. (JSTOR link).

Gray, W. S. III. 1973. Discussion of cognitive aspects of annual reports: Field independence/dependence. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 210-214. (JSTOR link).

Greeley, H. D. 1919. New modern illustrative bookkeeping. Journal of Accountancy (October): 315-316.

Greeley, H. D. and C. E. Freeman. 1916. Form of financial statement. Journal of Accountancy (April): 275-280.

Green, D. Jr. 1961. The direct method of preparing consolidated statements. The Accounting Review (January): 129-137. (JSTOR link).

Green, D. Jr. 1964. Towards a theory of interim reports. Journal of Accounting Research (Spring): 35-49. (JSTOR link).

Green, D. Jr. and J. Segall. 1966. The predictive power of first-quarter earnings reports: A replication. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 21-36. (JSTOR link).

Green, S. 2004. Manager's Guide to the Sarbanes-Oxley Act: Improving Internal Controls to Prevent Fraud. Wiley.

Greenspan, A. J. 1991. Burmese Caper. Thomas Horton and Daughters.

Greenspan, J. W. and C. L. Hartwell. 2009. Are FASB statements becoming more understandable? The CPA Journal (February): 34-38.

Greer, H. C. 1938. Application of accounting rules and standards to financial statements. The Accounting Review (December): 333-345. (JSTOR link).

Greer, H. C. 1943. Structural fundamentals of financial statements. The Accounting Review (July): 193-205. (JSTOR link).

Greer, H. C. 1938. To what extent can the practice of accounting be reduced to rules and standards. Journal of Accountancy (March): 213-223. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648. (JSTOR link).

Greer, H. C. 1955. Let's have the story - Quick! N.A.C.A. Bulletin (December): 492-508.

Grey, A. 1952. A "one economy" concept of financial accounting and reporting. The Accounting Review (January): 119-123. (JSTOR link).

Griffin, P. A. 1977. The time-series behavior of quarterly earnings: Preliminary evidence. Journal of Accounting Research (Spring): 71-83. (JSTOR link).

Griffin, P. A. 1982. Foreign exchange gains and losses: Impact on reported earnings. Abacus 18(1): 50-69.

Griffin, P. A. 1983. Management's preferences for FASB Statement No. 52: Predictive ability results. Abacus 19(2): 130-139.

Griffin, P. A. 1998. Further evidence on the economic effects of changes in loan loss provisions on bank stock returns. Abacus 34(2): 188-203.

Grimlund, R. A. 1985. A proposal for implementing the FASB's "reasonably possible" disclosure provision for product warranty liabilities. Journal of Accounting Research (Autumn): 575-594. (JSTOR link).

Grinnell, D. J. and C. T. Norgaard. 1972. Reporting changes in financial position. Management Accounting (September): 15-22.

Grinstein, Y., D. Weinbaum and N. Yehuda. 2017. The economic consequences of Perk disclosures. Contemporary Accounting Research 34(4): 1812-1842.

Grinyer, J. R. and A. Russell. 1992. Goodwill - An example of puzzle-solving in accounting - A comment. Abacus 28(1): 107-112.

Griswold, E. H. 1916. Fundamentals of investment securities accounting. Journal of Accountancy (November): 338-342.

Grojer, J. 2001. Intangibles and accounting classifications: In search of a classification strategy. Accounting, Organizations and Society 26(7-8): 695-713.

Groomer, S. M. and J. W. Hill. 1993. The effects of SFAS No. 91 on S&Ls' loan transactions and their implications for accounting research. Accounting Horizons (June): 1-11.

Grove, H. D. and J. D. Bazley. 1997. Interest rate swaps. Journal of Accounting Education 15(4): 591-614.

Gu, F. and B. Lev. 2004. The information content of royalty income. Accounting Horizons (March): 1-12.

Guay, W., D. Samuels and D. Taylor. 2016. Guiding through the fog: Financial statement complexity and voluntary disclosure. Journal of Accounting and Economics (November-December): 234-269.

Guay, W. R. 2008. Conservative financial reporting, debt covenants, and the agency costs of debt. Journal of Accounting and Economics (August): 175-180.

Guay, W. R. and B. K. Sidhu. 2001. The usefulness of long-term accruals. Abacus 37(1): 110-131.

Guenther, D. A. and D. Young. 2000. The association between financial accounting measures and real economic activity: A multinational study. Journal of Accounting and Economics (February): 53-72.

Gunderson, R. H. 1977. Capitalization of computer system costs. Management Accounting (January): 48-50.

Gunnarson, A. B. 1933. The outlook of uniform accounting under the National Industrial Recovery Act. N.A.C.A Bulletin (August 15): 1707-1715.

Gupta, P., C. Linthicum and T. G. Noland. 2007. The road to IFRS. Strategic Finance (September): 29-33. (Will U.S. companies be able to report under international financial reporting standards).

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. (JSTOR link).

Gushee, C. H. 1946. Bond discount or premium at refunding. The Accounting Review (January): 61-67.

Guthie, K., J. H. Irving and J. Sokolowsky. 2011. Accounting choice and the fair value option. Accounting Horizons (September): 487-510.

Guttman, I., O. Kadan and E. Kandel. 2006. A rational expectations theory of kinks in financial reporting. The Accounting Review (July): 811-848. (JSTOR link).

Habib, A. 2012. Non-audit service fees and financial reporting quality: A meta-analysis. Abacus 48(2): 214-248.

Hackett, R. P. 1935. Consistency in prepaid expenses. The Accounting Review (June): 206-209. (JSTOR link).

Hafzalla, N. M. 2009. Managerial incentives for discretionary disclosure: Evidence from management leveraged buyouts. Review of Accounting Studies 14(4): 507-533.

Hagerman, R. L. 1975. A test of government regulation of accounting principles. The Accounting Review (October): 699-709. (JSTOR link).

Hagerman, R. L. 1978. The Metcalf report: Selling some assumptions. Management Accounting (January): 13-16.

Hagerman, R. L. and M. E. Zmijewski. 1979. Some economic determinants of accounting policy choice. Journal of Accounting and Economics (August): 141-161.

Hahn, W. 2011. The going-concern assumption: Its journey into GAAP. The CPA Journal (February): 26-31.

Hail, L., C. Leuz and P. Wysocki. 2010. Global accounting convergence and the potential adoption of IFRS by the U.S. (Part I): Conceptual underpinnings and economic analysis. Accounting Horizons (September): 355-394.

Hail, L., C. Leuz and P. Wysocki. 2010. Global accounting convergence and the potential adoption of IFRS by the U.S. (Part II): Political factors and future scenarios for U.S. accounting standards. Accounting Horizons (December): 567-588.

Hakansson, N. H. 1977. Interim disclosure and public forecasts: An economic analysis and a framework for choice. The Accounting Review (April): 396-426. (JSTOR link).

Hakansson, N. H. 1981. On the politics of accounting disclosure and measurement: An analysis of economic incentives. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 1-35. (JSTOR link).

Hakansson, N. H. 1981. [On the politics of accounting disclosure and measurement: An analysis of economic incentives]: A reply. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 48-49. (JSTOR link).

Hales, J., L. Rees and T. J. Wilks. 2016. A synthesis of three commentaries on measurement and performance reporting. Accounting Horizons (December): 473-483.

Hall, J. O. and C. R. Aldridge. 2007. Changes in accounting for changes. Journal of Accountancy (February): 45-50.

Hall, R. O. 1916. Back to single entry. Journal of Accountancy (September): 196-204.

Hallett, W. E. 1906. Some aspects of the bond problem. Journal of Accountancy (October): 442-449.

Halliwell, P. D. 1969. Basic principles of pension funding and APB opinion no. 8. Management Accounting (July): 15-19.

Hamblin, C. N. 1908. Sinking fund accounts. Journal of Accountancy (November): 58-59.

Hamilton, B. P. Jr. 1968. Which information for stockholders? Management Accounting (December): 13-15.

Hamilton, J. W. 1990. Summary annual report. Management Accounting (January): 38-40.

Han, B. H., R. Jennings and J. Noel. 1992. Communication of nonearnings information at the financial statements release date. Journal of Accounting and Economics (March): 63-86.

Hand, J. R. M. 1993. Resolving LIFO uncertainty: A theoretical and empirical reexamination of 1974-75 LIFO adoptions and nonadoptions. Journal of Accounting Research (Spring): 21-49. (JSTOR link).

Hand, J. R. M. and T. R. Skantz. 1997. The economic determinants of accounting choices: The unique case of equity carve-outs under SAB 51. Journal of Accounting and Economics (15 December): 175-203.

Haniffa, R. M. and T. E. Cooke. 2002. Culture, corporate governance and disclosure in Malaysian corporations. Abacus 38(3): 317-349.

Hansen, B., G. Pownall and X. Wang. 2009. The robustness of the Sarbanes Oxley effect on the U.S. capital market. Review of Accounting Studies 14(2-3): 401-439.

Hanson, W. E. 1977. Big brother and the big eight. Management Accounting (April): 15-19.

Hardcastle, J. 1906. A problem in executor's accounts. Journal of Accountancy (August): 311-314.

Hardcastle, J. 1906. Single entry. Journal of Accountancy (July): 202-215.

Hardesty, M. 1962. The accountant can improve the company annual report. N.A.A. Bulletin (November): 37-38.

Harding, N. and J. Mckinnon. 1997. User involvement in the standard-setting process: A research note on the congruence of accountant and user perceptions of decision usefulness. Accounting, Organizations and Society 22(1): 55-67.

Haried, A. A. 1972. The semantic dimensions of financial statements. Journal of Accounting Research (Autumn): 376-391. (JSTOR link).

Haried, A. A. 1973. Measurement of meaning in financial reports. Journal of Accounting Research (Spring): 117-145. (JSTOR link).

Harper, R. M. Jr., W. G. Mister and J. R. Strawser. 1987. The impact of new pension disclosure rules on perceptions of debt. Journal of Accounting Research (Autumn): 327-330. (JSTOR link).

Harrington, E. S. 1970. Important issues being discussed by the Accounting Principles Board. Management Accounting (December): 9-14.

Harris, J. and R. Rentfro. 2008. Living up to the spirit of narrative reporting guidance. The CPA Journal (July): 24-29.

Harris, J. D. 1969. Consolidation by computer. Management Accounting (June): 56-57.

Harris, J. M. 1962. How we develop product-line profit. N.A.A. Bulletin (September): 55-60.

Harris, M. S. 1998. The association between competition and managers' business segment reporting decisions. Journal of Accounting Research (Spring): 111-128. (JSTOR link).

Harris, P., E. K. Jermakowicz and B. J. Epstein. 2014. Converting financial statements from U.S. GAAP to IFRS. The CPA Journal (January): 20-29.

Harris, T. S. 2009. Discussion of "The robustness of the Sarbanes Oxley effect on the U.S. capital market". Review of Accounting Studies 14(2-3): 440-452.

Harrison, W. T., C. T. Horngren and B. Thomas. 2009. Financial Accounting, 8th Edition. Prentice Hall.

Hartgraves, A. L. and G. J. Benston. 2002. The evolving accounting standards for special purpose entities and consolidations. Accounting Horizons (September): 245-258.

Hartley, J. N. 1966. Problems of consistency in foreign accounting. Management Accounting (November): 55-59.

Hartwell, C. 2016. How Lehman Brothers and MF Global's misuse of repurchase agreements reformed accounting standards. The CPA Journal (August): 44-49.

Harvard Business Review. 1929. Case studies in business: Revenue determination in the case of instalment sales. Harvard Business Review (July): 473-482.

Harvey, D. W., J. G. Rhode and K. A. Merchant. 1979. Accounting aggregation: User preferences and decision making. Accounting, Organizations and Society 4(3): 187-210.

Harwell, J. L., W. S. Nichols, III and S. D. Steffler. 1974. Recent developments in the presentation of earnings per share. The Accounting Review (October): 852-853. (JSTOR link).

Hasenack, W. 1933. Depression balance sheets and present day values. The Accounting Review (September): 239-242. (JSTOR link).

Hassell, J. M. and K. L. Philipich. 2008. Introduction to and overview of SFAS No. 158: A visual presentation. Journal of Accounting Education 26(1): 30-33.

Hassler, E. C. and D. Buckmaster. 1975. Implications of "Volatility in quarterly accounting data": A comment. The Accounting Review (January): 127-129. (JSTOR link).

Hatfield, H. R. 1913. Capitalization. Journal of Accountancy (July): 86-87.

Hatfield, H. R. 1934. Operating deficit and paid-in surplus. The Accounting Review (September): 237-241. (JSTOR link).

Hatfield, H. R. and J. R. Wildman. 1930. Should appreciation be brought into the accounts? The Accounting Review (March): 28-34. (JSTOR link).

Haun, R. D. 1933. Two present-day problems of general financial accounting. The Accounting Review (June): 117-118. (JSTOR link).

Havener, P. 1917. Analysis of financial statements. Journal of Accountancy (May): 349-363.

Haverty, J. L. 2006. Are IFRS and U.S. GAAP converging? Some evidence from People’s Republic of China companies listed on the New York Stock Exchange. Journal of International Accounting, Auditing & Taxation 15: 48-71.

Haverty, J. L. 2007. China Eastern Airlines: People's Republic of China accounting standards, international financial reporting standards, or U.S. generally accepted accounting principles? Issues in Accounting Education (November): 685-708.

Haw, I. and S. Lustgarten. 1988. Evidence on income measurement properties of ASR No. 190 and SFAS No. 33 data. Journal of Accounting Research (Autumn): 331-352. (JSTOR link).

Hawkins, D. F. 1968. Controversial accounting changes. Harvard Business Review (March-April): 20-41.

Hawkins, D. F. 1986. Corporate Financial Disclosure, 1900-1933: A Study of Management Inertia Within a Rapidly Changing Environment. Garland.

Hawkins, L. G. 1920. Appraisals and their relation to accounts. Journal of Accountancy (March): 206-209.

Hay, R. D. 1955. Management thinking concerning corporate annual reports. The Accounting Review (July): 444-450. (JSTOR link).

He, G. 2015. The effect of CEO inside debt holdings on financial reporting quality. Review of Accounting Studies 20(1): 501-536.

He, W. and Y. Shan. 2016. International evidence on the matching between revenues and expenses. Contemporary Accounting Research 33(3): 1267-1297.

He, X. T. J. Wong and D. Young. 2012. Challenges for implementation of fair value accounting in emerging markets: Evidence from China. Contemporary Accounting Research 29(2): 538-562.

Healy, P. M. 2003. Discussion of privacy in e-commerce: Development of reporting standards, disclosure, and assurance services in an unregulated market. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 311-315. (JSTOR link).

Healy, P. M., S. C. Myers and C. D. Howe. 2002. R&D accounting and the tradeoff between relevance and objectivity. Journal of Accounting Research (June): 677-710. (JSTOR link).

Heamon, J. W. 1973. Deferring mortgage origination expenses. Management Accounting (May): 43-44, 47.

Heath, L. C. 1987. Accounting communication, and the Pygmalion syndrome. Accounting Horizons (March): 1-8.

Heath, L. C. 1987. Accounting: How to meet the challenges of relevance and regulations. Accounting Horizons (June): 79-82.

Heckert, J. B., W. S. Krebs, R. E. Taylor, A. C. Littleton, W. A. Paton, G. H. Newlove, C. Rufus Rorem, D. J. Hornberger and E. A. Saliers. 1930. Comments on the definition of earned surplus. The Accounting Review (June): 168-174. (JSTOR link).

Hee, K. and L. Chan. 2010. 'Stealth' restatements: An issue requiring attention. The CPA Journal (April): 26-29.

Heflin, F. and C. Hsu. 2008. The impact of the SEC's regulation of non-GAAP disclosures. Journal of Accounting and Economics (December): 349-365.

Heflin, F., K. R. Subramanyam and Y. Zhang. 2003. Regulation FD and the financial information environment: Early evidence. The Accounting Review (January): 1-37. (JSTOR link).

Hegarty, J. 1997. Accounting for the global economy: Is national regulation doomed to disappear? Accounting Horizons (December): 75-90.

Heilman, E. A. 1929. Realized income. The Accounting Review (June): 80-87. (JSTOR link).

Heintz, J. A. 1973. Price-level restated financial statements and investment decision making. The Accounting Review (October): 679-689. (JSTOR link).

Heitzman, S., C. Wasley and J. Zimmerman. 2010. The joint effects of materiality thresholds and voluntary disclosure incentives on firms’ disclosure decisions. Journal of Accounting and Economics (February): 109-132.

Helan, J. B. and J. B. Thies. 1989. Consolidation of finance subsidiaries: $230 billion in off-balance sheet financing comes home to roost. Accounting Horizons (March): 1-9.

Hellmann, A., H. Perera and C. Patel. 2010. Contextual issues of the convergence of International Financial Reporting Standards: The case of Germany. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 108-116.

Heltzer, W. 2010. The impact of SFAS No. 123(R) on financial statement conservatism. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 227-235.

Henderson, S. and G. Peirson. 1980. A note on the current cash equivalent of liabilities. Abacus 16(1): 61-66.

Henderson, S. and G. Peirson. 1984. A note on accounting and executory contracts. Abacus 20(1): 96-98.

Henderson, S. and J. Goodwin. 1992. The case against asset revaluations. Abacus 28(1): 75-87.

Hendricks, B. E. and C. Shakespeare. 2013. Discussion of "The financial reporting of fair value based on managerial inputs versus market inputs: Evidence from mortgage servicing rights." Review of Accounting Studies 18(3): 859-867.

Hendrickson, H. S. 1968. Some comments on "Dirty Pooling". The Accounting Review (April): 363-366. (JSTOR link).

Heninger, W. G., Y. Kim and S. Nabar. 2009. Earnings misstatements, restatements, and corporate governance. Journal of Forensic & Investigative Accounting 1(2): 1-35.

Hennes, K. M. and K. M. Schenck. 2014. The development of reporting norms without explicit guidance: An example from accounting for gift cards. Accounting Horizons (September): 561-578.

Hennessee, P. A. and J. W. Giese. 1978. Accounting for leveraged ESOPS: Employee benefit or financing tool? Management Accounting (June): 44-49.

Henry, E. 2009. Early adoption of SFAS No. 159: Lessons from games (almost) played. Accounting Horizons (June): 181-199.

Henry, E. 2009. The European-U.S. "GAAP Gap": IFRS to U.S. GAAP form 20-F reconciliations. Accounting Horizons (June): 121-150.

Henry, E., S. W. Lin and Y. Yang. 2007. Weak signal: Evidence of IFRS and U.S. GAAP convergence from Nokia's 20-F reconciliations. Issues in Accounting Education (November): 709-720.

Henry, T. F. and M. P. Holtzman. 2007. Extraordinary items share exclusive company. Journal of Accountancy (May): 80-83.

Henry, T. F., D. A. Rosenthal and R. R. Weitz. 2014. Socially awkward: Social media companies' nonfinancial metrics can send a mixed message. Journal of Accountancy (September): 52-58. (Metrics not correlated with financial success, e.g. active users, page views, etc.).

Henry, T. F., D. A. Rosenthal and R. R. Weitz. 2017. Recent trends in reporting non-GAAP income: An example from social media companies. The CPA Journal (June): 60-64.

Hensley, R. D. 1974. Border zone limits for materiality. Management Accounting (June): 15-17.

Hermanson, D. R., D. M. Ivancevich and S. H. Ivancevich. 2008. SOX section 404 material weaknesses related to revenue recognition. The CPA Journal (October): 40-45.

Hermanson, D. R., D. M. Ivancevich and S. H. Ivancevich. 2008. Tone at the top: Insights from section 404. Strategic Finance (November): 38-45. (Section 404 is the Sarbanes-Oxley requirement for an auditor to express an opinion on its client's internal control over financial reporting).

Hermanson, D. R., R. W. Houston and Z. Ye. 2010. Accounting restatements arising from PCAOB inspections of small audit firms. The CPA Journal (September): 68-70.

Herrmann, D. and W. B. Thomas. 1997. Reporting disaggregated information: A critique based on Concepts Statement No. 2. Accounting Horizons (September): 35-44.

Herrmann, D. and W. B. Thomas. 2000. An analysis of segment disclosures under SFAS No. 131 and SFAS No. 14. Accounting Horizons (September): 287-302.

Herz, R. H. 2003. A year of challenge and change for the FASB. Accounting Horizons (September): 247-255.

Herz, R. H, G. J. Batavick, G. M. Croach, G. S. Schieneman, K. Schipper, L. F. Seidman and E. W. Trott. 2005. Statement of Financial Accounting Standards No. 152 - Accounting for Real Estate Time-Sharing Transactions (An amendment of FASB Statements No. 66 and 67). Journal of Accountancy (March): 103-104.

Herz, R. H, G. J. Batavick, G. M. Croach, G. S. Schieneman, K. Schipper, L. F. Seidman and E. W. Trott. 2005. Statement of Financial Accounting Standards No. 153 - Exchange of Nonmonetary Assets (An amendment of APB Opinion No. 29). Journal of Accountancy (March): 104-106.

Herz, R. H., G. J. Batavick, G. M. Crooch, K. Schipper, et al. 2005. Statement of Financial Accounting Standards No. 154 - Accounting for Changes and Error Corrections. Journal of Accountancy (August): 98-101.

Herz, R. H., T. E. Iannaconi, L. A. Maines, K. Palepu, S. G. Ryan, K. Schipper, C. M. Schrand, D. J. Skinner and L. Vincent. 2001. AAA Financial Accounting Standards Committee. Equity valuation models and measuring goodwill impairment. Accounting Horizons (June): 161-170.

Heuser, F. L. 1969. Financial statement analysis for management. Management Accounting (February): 23-28.

Heuser, F. L. 1969. The question of uniform accounting standards. Management Accounting (July): 20-23.

Heyer, R. W. 1959. Basics of effective reporting. N.A.A. Bulletin (September): 60.

Higgins, T. G. 1964. The need to narrow areas of inconsistency. New York Certified Public Accountant (February): 94-98. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648. (JSTOR link).

Hill, D. J. and G. L. Rutherford. 1976. Computerized financial data reporting system. Management Accounting (July): 57-60.

Hill, J. W. and R. W. Ingram. 1989. Selection of GAAP or RAP in the savings and loan industry. The Accounting Review (October): 667-679. (JSTOR link).

Hill, N. T., J. E. McEnroe and K. T. Stevens. 2009. A comparison of CFOs' and CPAs' perceptions of the Sarbanes-Oxley Act and the PCAOB. The CPA Journal (August): 30-33.

Hill, R. S. and J. V. Weber. 1987. Commentary: Current developments. Accounting Horizons (March): 83-86.

Hill, R. S. and J. V. Weber. 1987. Current developments. Accounting Horizons (December): 100-104.

Hill, R. S. and J. V. Weber. 1987. Current developments. Accounting Horizons (June): 75-78.

Hill, R. S. and J. V. Weber. 1987. Current developments. Accounting Horizons (September): 97-103.

Hillegeist, S. A. 1999. Financial reporting and auditing under alternative damage apportionment rules. The Accounting Review (July): 347-369. (JSTOR link).

Hilton W. M. 1966. Analyzing reporting systems. Management Accounting (January): 59-61.

Himmelblau, D. 1927. The refinancing balance sheet. The Accounting Review (December): 339-347. (JSTOR link).

Hindi, N. M. and J. Rich. 2010. Financial reporting on the internet: Evidence from the Fortune 100. Management Accounting Quarterly (Winter): 11-21.

Hirshleifer, D. and S. H. Teoh. 2003. Limited attention, information disclosure, and financial reporting. Journal of Accounting and Economics (December): 337-386.

Hirshleifer, D., K. Hou and S. H. Teoh. 2012. The accrual anomaly: Risk or mispricing? Management Science (February): 320-335.

Hirst, D. E., H. Ashbaugh, E. Bartov, A. L. Beatty, C. A. Botosan, P. Davis-Friday, P. M. Fairfield, P. E. Hopkins, R. Mallett, R. Uhl and M. Venkatachalam. 2004. AAA Financial Accounting Standards Committee: Response to FASB exposure draft: Accounting changes and error corrections. Accounting Horizons (December): 255-261.

Hirst, D. E., H. Ashbaugh, E. Bartov, A. L. Beatty, C. A. Botosan, P. Davis-Friday, P. M. Fairfield, P. E. Hopkins, R. Mallett, R. Uhl and M. Venkatachalam. 2005. AAA Financial Accounting Standards Committee: Response to the FASB's exposure draft on share-based payment: An amendment of FASB statements No. 123 and No. 95. Accounting Horizons (June): 101-114.

Hirst, M. 1983. The controllability of financial outcomes. Abacus 19(1): 29-38.

Hitzig, N. B. 2016. Continued confusion about materiality. The CPA Journal (August): 20.

Hitzig, N. B. 2016. Debating non-GAAP metrics. The CPA Journal (September): 15.

Hobbs, J. B. and D. R. Bainbridge. 1982. Nonmonetary exchange transactions: Clarification of APB Opinion No. 29. The Accounting Review (January): 171-175. (JSTOR link).

Hobson, J. L. and S. J. Kachelmeier. 2005. Strategic disclosure of risky prospects: A laboratory experiment. The Accounting Review (July): 825-846. (JSTOR Link).

Hodder, L. D., P. E. Hopkins and J. M. Wahlen. 2006. Risk-relevance of fair-value income measures for commercial banks. The Accounting Review (March): 337-375. (JSTOR link).

Hodge, F., P. E. Hopkins and J. Pratt. 2006. Management reporting incentives and classification credibility: The effects of reporting discretion and reputation. Accounting, Organizations and Society 31(7): 623-634.

Hodge, F. D. 2003. Investors' perceptions of earnings quality, auditor independence, and the usefulness of audited financial information. Accounting Horizons (Supplement): 37-48. (Based on 414 responses to a three page, 102 question survey).

Hodge, F. D., J. J. Kennedy and L. A. Maines. 2004. Does search-facilitating technology improve the transparency of financial reporting? The Accounting Review (July): 687-703. (JSTOR link).

Hodges, B. W. 1922. Trial-balance information. Journal of Accountancy (July): 34-36.

Hodowanitz, J. and S. A. Solieri. 2005. Guarding the guardians. Strategic Finance (August): 46-53. (Controversy related to the Public Company Accounting Oversight Board created by Sarbanes-Oxley).

Hoffelder, K. 2012. Mind the GAAP alternatives: More accounting options for small and midsize companies are on the way. CFO (September): 16-18. (Three GAAP alternatives: 1. AICPA financial reporting framework for SMEs, 2. Private company GAAP, and 3. IFRS for SMEs or IFRS light).

Hoffelder, K. 2013. Shock of recognition: A new rule for revenue recognition could raise thorny challenges for CFOs. CFO (December): 30-32.

Hoffelder, K. 2013. Standards call for green disclosure. CFO (September): 12.

Hoffelder, K. 2013. Standard setters near leasing finish line. FASB and the IASB move closer toward a final lease-accounting standard, but several sticking points remain. CFO (June): 11-12.

Hoffman, E. R. 1953. Looking forward to a faster annual closing. N.A.C.A. Bulletin (October): 236-245.

Hoffman, M. J. R. and K. S. McKenzie. 2009. Speed bump or barricade? LIFO conformity and the road to IFRS. Strategic Finance (July): 34-39.

Hofstedt, T. R. and G. D. Hughes. 1977. An experimental study of the judgment element in disclosure decisions. The Accounting Review (April): 379-395. (JSTOR link).

Hofstedt, T. R. and R. R. West. 1971. The APB, yield indices, and predictive ability. The Accounting Review (April): 329-337. (JSTOR link).

Hogan, B. and G. A. Jonas. 2016. The association between executive pay structure and the transparency of restatement disclosures. Accounting Horizons (September): 307-323.

Hogler, R. L., H. G. Hunt III and P. A. Wilson. 1996. Accounting standards, health care, and retired American workers: An institutional critique. Accounting, Organizations and Society 21(5): 423-439.

Hoglund, H. and D. Sundvik. 2016. Financial reporting quality and outsourcing of accounting tasks: Evidence from small private firms. Advances in Accounting: Incorporating Advances in International Accounting (35): 125-134.

Holder, A. D. and K. E. Karim. 2012. Loss contingencies face controversy in convergence: Amendments to SFAS 5 and IAS 37 are rethought amid criticism. The CPA Journal (January): 34-39.

Holder, A. D., K. E. Karim, K. J. Lin and M. Woods. 2013. A content analysis of the comment letters to the FASB and IASB: Accounting for contingencies. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 134-153.

Holder, W. W. 1992. A report on the AAA Financial reporting research conference. Accounting Horizons (June): 59-60.

Holder-Webb, L. M. and M. S. Wilkins. 2000. The incremental information content of SAS No. 59 going-concern opinions. Journal of Accounting Research (Spring): 209-219. (JSTOR link).

Hole, R. C. and M. A. Alkier. 1974. German financial statements. Management Accounting (July): 28-34.

Holley, C. L., E. C. Spede and M. C. Chester, Jr. 1987. The push-down accounting controversy. Management Accounting (January): 39-42.

Holt, W. L. 1971. A short analysis of depreciation. Management Accounting (February): 21-22.

Holthausen, R. W. 1981. Evidence on the effect of bond covenants and management compensation contracts on the choice of accounting techniques: The case of the depreciation switch-back. Journal of Accounting and Economics (March): 73-109.

Holthausen, R. W. 1990. Accounting method choice: Opportunistic behavior, efficient contracting, and information perspectives. Journal of Accounting and Economics (January): 207-218.

Holthausen, R. W. 1994. Discussion of estimation and market valuation of environmental liabilities relating to superfund sites. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 211-219. (JSTOR link).

Holthausen, R. W. 2003. Testing the relative power of accounting standards versus incentives and other institutional features to influence the outcome of financial reporting in an international setting. Journal of Accounting and Economics (December): 271-283.

Holthausen, R. W. and R. L. Watts. 2001. The relevance of the value-relevance literature for financial accounting standard setting. Journal of Accounting and Economics (September): 3-75.

Holthausen, R. W., D. F. Larcker and R. G. Sloan. 1995. Annual bonus schemes and the manipulation of earnings. Journal of Accounting and Economics (February): 29-74.

Holton, T. L. 1966. Discussion of the predictive power of first-quarter earnings reports: A replication. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 37-39. (JSTOR link).

Holtzman, M. P., R. Fonfeder and J. K. Yun. 2003. Goodbye "pro forma earnings. Strategic Finance (November): 33-35. (SEC rules).

Holzer, H. P. 1959. Corporate financial reporting in West-Germany. The Accounting Review (July): 399-402. (JSTOR link).

Holzhacker, M., R. Krishnan and M. D. Mahlendorf. 2015. The impact of changes in regulation on cost behavior. Contemporary Accounting Research 32(2): 534-566.

Homburger, R. H. 1949. Forfeited capital stock subscriptions. The Accounting Review (April): 199-202. (JSTOR link).

Homburger, R. H. and W. C. Dent. 1969. Management accounting concepts and the principles dilemma. Management Accounting (April): 14-15.

Hong, H. A., M. Hung and J. Zhang. 2016. The use of debt covenants worldwide: Institutional determinants and implications on financial reporting. Contemporary Accounting Research 33(2): 644-681.

Hooks, K. L. and J. E. Moon. 1993. A classification scheme to examine management discussion and analysis compliance. Accounting Horizons (June): 41-59.

Hope, O. 2003. Disclosure practices, enforcement of accounting standards, and analysts' forecast accuracy: An international study. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 235-272. (JSTOR link).

Hopkins, P. E., C. A Botosan, M. T Bradshaw, C. M Callahan, et al. 2008. Response to the SEC Release, "Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards without Reconciliation to U.S. GAAP File No. S7-13-07". Accounting Horizons (June): 223-240.

Hopkins, P. E., C. A. Botosan, M. T. Bradshaw, C. M. Callahan, J. Ciesielski, D. B. Farber, M. Kohlbeck, L. Hodder, R. J. Laux, T. L. Stober, P. C. Stocken and T. L. Yohn. 2009. Response to the FASB's preliminary views on financial instruments with the characteristics of equity. Accounting Horizons (March): 85-100.

Hopper, P. and J. Page. 1979. Better financial statements for corporate valuation. Management Accounting (September): 52-57.

Hopwood, W. S. and J. C. McKeown. 1985. The incremental informational content of interim expenses over interim sales. Journal of Accounting Research (Spring): 161-174. (JSTOR link).

Hopwood, W. S. and J. C. McKeown. 1986. Univariate Time-Series Analysis of Quarterly Earnings: Some Unresolved Issues. Studies in Accounting Research (25). American Accounting Association.

Hopwood, W. S. and P. Newbold. 1985. Alternative interim reporting techniques within a dynamic framework: Comments and extensions. The Accounting Review (April): 289-294. (JSTOR link).

Hopwood, W. S., J. C. McKeown and P. Newbold. 1981. Power transformations in time-series models of quarterly earnings per share. The Accounting Review (October): 927-933. (JSTOR link).

Hopwood, W. S., J. C. Mckeown and P. Newbold. 1982. The additional information content of quarterly earnings reports: Intertemporal disaggregation. Journal of Accounting Research (Part I, Autumn): 343-349. (JSTOR link).

Hord, W. H. 1940. Bond discount and debt expense in terms of consistent accounting. The Accounting Review (June): 211-218 . (JSTOR link).

Horn, J. E. 1928. Co-ordinating the factory and general accounting to insure prompt monthly closing. N.A.C.A. Bulletin (February 1): 593-616.

Hornberger, D. J. 1929. Accounting for no-par stock issues. The Accounting Review (December): 213-217. (JSTOR link).

Hornberger, D. J. 1933. Accounting for no-par stocks during the depression. The Accounting Review (March): 58-61. (JSTOR link).

Horngren, C. T. 1957. Disclosure: 1957. The Accounting Review (October): 598-604. (JSTOR link).

Horngren, C. T. 1957. Stock dividends and the entity theory. The Accounting Review (July): 379-385. (JSTOR link).

Horngren, C. T. 1958. Disclosure: What next?. The Accounting Review (January): 84-92. (JSTOR link).

Horngren, C. T. and G. H. Sorter. 1961. "Direct" costing for external reporting. The Accounting Review (January): 84-93. (JSTOR link).

Horschler, P. J. 1960. Eliminate pennies - Save dollars. N.A.A. Bulletin (January): 57-61.

Horton, J. and G. Serafeim. 2010. Market reaction to and valuation of IFRS reconciliation adjustments: First evidence from the UK. Review of Accounting Studies 15(4): 725-751.

Horwitz, B. N. and R. Kolodny. 1980. [Discussion of the economic effects of involuntary uniformity in the financial reporting of R&D expenditures and accounting for research and development costs: The impact on research and development expenditures]: A reply. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): 96-107. (JSTOR link).

Horwitz, B. N. and R. Kolodny. 1980. The economic effects of involuntary uniformity in the financial reporting of R&D expenditures. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): 38-74. (JSTOR link).

Hoskin, R. E., J. S. Hughes and W. E. Ricks. 1986. Evidence on the incremental information content of additional firm disclosures made concurrently with earnings. Journal of Accounting Research (Studies on Alternative Measures of Accounting Income): 1-32. (JSTOR link).

Hosmer, W. A. 1938. The effect of direct charges to surplus on the measurement of income. The Accounting Review (March): 31-55. (JSTOR link).

Houghton, K. A. 1981. Law and accounting: Confusion surrounding the 'Rule in Garner. Murray'. Abacus 17(1): 41-51.

Houghton, K. A. 1982. Partnership dissolution: Treatment of the overdrawn capital of an insolvent partner. Abacus 18(1): 91-96.

Houghton, K. A. 1986. Re-appraisal of Garner v. Murray: A comment. Abacus 22(1): 47-50.

Houlub, M. and J. Mitchell. 2012. On-market share buy-backs: ASX disclosure requirements and compliance. Abacus 48(1): 31-58.

Houston, C. O. and G. G. Mueller. 1988. Foreign exchange rate hedging and SFAS No. 52 - Relatives or strangers? Accounting Horizons (December): 50-57.

Howard, C. T. and L. J. D'Antonio. 2005. Cost-effective hedges and accounting standards. Accounting Horizons (December): 205-222.

Hoyle, J. B., T. Schaefer and T. Doupnik. 2010. Advanced Accounting (10th Edition). McGraw-Hill/Irwin.

Hribar, P. and D. W. Collins. 2002. Errors in estimating accruals: Implications for empirical research. Journal of Accounting Research (March): 105-134. (JSTOR link).

Hribar, P., T. Kravet and R. Wilson. 2014. A new measure of accounting quality. Review of Accounting Studies 19(1): 506-538.

Hronsky, J. J. and K. A. Houghton. 2001. The meaning of a defined accounting concept: Regulatory changes and the effect on auditor decision making. Accounting, Organizations and Society 26(2): 123-139.

Huang, H., E. Rose-Green and C. Lee. 2012. CEO age and financial reporting quality. Accounting Horizons (December): 725-740.

Huang, H., S. Mishra and K. Raghunandan. 2008. Types of nonaudit fees and financial reporting quality. Auditing: A Journal of Practice & Theory 27(1): 133-145.

Huang, Y. and S. Scholz. 2012. Evidence on the association between financial restatements and auditor resignations. Accounting Horizons (September): 439-464.

Hudack, L. R. and J. P. McAllister. 1994. An investigation of the FASB's application of its decision usefulness criteria. Accounting Horizons (September): 1-18.

Huddart, S. 1992. Discussion of "The effects of line-of-business reporting on competition in oligopoly settings". Contemporary Accounting Research 9(1): 29-32.

Huefner, R. J. 1972. Accounting system for earnings per share. Management Accounting (March): 29-35.

Huefner, R. J. 1999. Re-engineering the teaching of bond liabilities. Journal of Accounting Education 17(4): 417-427.

Hughen, L., A. Lulseged and D. R. Upton. 2014. Improving stakeholder value through sustainability and integrated reporting. The CPA Journal (March): 57-61.

Hughen, L., J. R. Livingstone and D. Upton. 2011. Switching from LIFO: Strategies for change. The CPA Journal (April): 26-29.

Hughes, J. S. and J. L. Kao. 1991. Economic implications of alternative disclosure rules for research and development costs. Contemporary Accounting Research 8(1): 152-169.

Hughes, J. S. and S. Pae. 2004. Voluntary disclosure of precision information. Journal of Accounting and Economics (June): 261-289.

Hughes, J. S. and W. E. Ricks. 1984. Accounting for retail land sales: Analysis of a mandated change. Journal of Accounting and Economics (August): 101-132.

Hughes, P. J. 1986. Signalling by direct disclosure under asymmetric information. Journal of Accounting and Economics (June): 119-142.

Hughes, S. B. and J. F. Sander. 2007. A U.S. manager's guide to differences between IFRS and U.S. GAAP. Management Accounting Quarterly (Summer): 1-8.

Hughes, S. B., R. K. Larson, J. F. Sander and G. Xiques. 2017. Difficulties converging US GAAP and IFRS through joint projects: The case of business combinations. Advances in Accounting: Incorporating Advances in International Accounting (39): 1-20.

Hughes, S. B., J. F. Sander and J. C. Reier. 2000. Do environmental disclosures in U.S. annual reports differ by environmental performance? Advances in Environmental Accounting & Management (1): 141-161.

Hull, G. L. 1927. Plant appraisals - Their treatment in the accounts. The Accounting Review (December): 303-326. (JSTOR link).

Hung, M. 2000. Accounting standards and value relevance of financial statements: An international analysis. Journal of Accounting and Economics (December): 401-420.

Hung, M. and K. R. Subramanyam. 2007. Financial statement effects of adopting international accounting standards: The case of Germany. Review of Accounting Studies 12(4): 623-657.

Hunt, A., S. E. Moyer and T. Shevlin. 1996. Managing interacting accounting measures to meet multiple objectives: A study of LIFO firms. Journal of Accounting and Economics (June): 339-374.

Hunt, H. G. III. and R. L. Hogler. 1993. An institutional analysis of accounting growth and regulation in the United States. Accounting, Organizations and Society 18(4): 341-360.

Hunton, J. E. and J. M. Rose. 2008. Can directors’ self-interests influence accounting choices? Accounting, Organizations and Society 33(7-8): 783-800. (Retracted).

Hunton, J. E. and J. M. Rose. 2016. Retracted: Can directors' self-interests influence accounting choices? Accounting, Organizations and Society (50): 74.

Hunton, J. E., A. M. Wright and S. Wright. 2016. Retraction: The potential impact of more frequent financial reporting and assurance: User, preparer, and auditor assessments. Journal of Emerging Technologies in Accounting (13): 189.

Hunton, J. E., R. Libby and C. L. Mazza. 2006. Financial reporting transparency and earnings management. The Accounting Review (January): 135-157. (JSTOR link).

Hurtt, D. , M. Robinson and M. Stuebs. 2010. The gatekeepers' tools. Strategic Finance (January): 36-43.

Husband, G. R. 1942. The bad-debts estimate: A deduction from gross sales. The Accounting Review (April): 178-190. (JSTOR link).

Hussein, M. E. 1981. The innovative process in financial accounting standard setting. Accounting, Organizations and Society 6(1): 27-37.

Hutchins, F. L. 1911. Sinking fund reserves. Journal of Accountancy (April): 419-421.

Hutton, A. P. 2007. A discussion of ‘corporate disclosure by family firms’. Journal of Accounting and Economics (September): 287-297.

Hutton, A. P., G. S. Miller and D. J. Skinner. 2003. The role of supplementary statements with management earnings forecasts. Journal of Accounting Research (December): 867-890. (JSTOR link).

Hwang, A. L. J. 2002. Comparative analysis of accounting treatments for derivatives. Journal of Accounting Education 20(3): 205-233.

Hylton, D. P. 1951. Should financial statements show "monetary" or "economic" income? The Accounting Review (October): 503-506. (JSTOR link).

Hynes, L. C. and H. G. Bullen. 1988. Financial instruments: What should be disclosed? Management Accounting (February): 55-59.

ICAEW Financial Reporting Faculty. 2010. Business Models In Accounting: The Theory of The Firm and Financial Reporting: Information for Better Markets Initiative. ICAEW. (PDF download available - ICAEW Link).

Ijiri, Y. 1975. Theory of Accounting Measurement. American Accounting Association.

Ijiri, Y. 1980. An introduction to corporate accounting standards: A review. The Accounting Review (October): 620-628. (JSTOR link).

Ijiri, Y. 1982. Triple-Entry Bookkeeping and Income Momentum. Studies in Accounting Research (18). American Accounting Association.

Ijiri, Y. 1983. On the accountability-based conceptual framework of accounting. Journal of Accounting and Public Policy (Summer): 75-81.

Ijiri, Y. 1984. Accounting Structured in APL. Accounting Education Series (6). American Accounting Association.

Ijiri, 1989. Momentum Accounting and Triple-Entry Bookkeeping. Studies in Accounting Research (31). American Accounting Association.

Ijiri, Y. 1995. Segment statements and information measures: Managing capital vs. managing resources. Accounting Horizons (September): 55-67.

Ijiri, Y. and I. Nakano. 1989. Generalizations of cost-or-market valuation. Accounting Horizons (September): 1-11.

Illuzzi, K. 2015. New challenges in a delicate process: Difficulties presented by FASB's going concern standard may lead non-SEC companies away from GAAP financial statements. Journal of Accountancy (March): 28-29.

Illuzzi, K. 2015. Preferability and the private company alternative: How a FASB principle for accounting policy decisions affects election of options developed by the PCC. Journal of Accountancy (June): 46-48.

Imdieke, L. F. and J. J. Weygandt. 1969. Classification of convertible debt. The Accounting Review (October): 798-805. (JSTOR link).

Imhoff, E. A. Jr. 1978. The representativeness of management earnings forecasts. The Accounting Review (October): 836-850. (JSTOR link).

Imhoff, E. A. Jr. 1981. Evaluating accounting alternatives. Management Accounting (October): 56-62, 71.

Imhoff, E. A. Jr. 1992. Asset securitization: Economic effects and accounting issues. Accounting Horizons (March): 5-16.

Imhoff, E. A. Jr. 1998. Six commentaries on characteristics of high quality accounting standards. Accounting Horizons (June): 160.

Imhoff, E. A. Jr. 2003. Accounting quality, auditing, and corporate governance. Accounting Horizons (Supplement): 117-128.

Imhoff, E. A. Jr. and J. K. Thomas. 1988. Economic consequences of accounting standards: The lease disclosure rule change. Journal of Accounting and Economics (December): 277-310.

Imhoff, E. A. Jr. and P. A. Janell. 1979. Opinion no. 29: A new valuation method. Management Accounting (March): 50-53.

Indjejikian, R. J. 1991. The impact of costly information interpretation on firm disclosure decisions. Journal of Accounting Research (Autumn): 277-301. (JSTOR link).

Ingberman, M. J. 1978. Discussion of disclosure of estimates of holding gains and the assessment of systematic risk. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 93-95. (JSTOR link).

Inglis, J. B. 1949. Corporate financial reporting - Selective study of annual statements for 1948. N.A.C.A. Bulletin (November): 253-268.

Ingram, R. W. 1978. An investigation of the information content of (certain) social responsibility disclosures. Journal of Accounting Research (Autumn): 270-285. (JSTOR link).

Ingram, R. W. and K. B. Frazier. 1980. Environmental performance and corporate disclosure. Journal of Accounting Research (Autumn): 614-622. (JSTOR link).

Ismal, T. 2010. Perspectives in Accounting Practices: Corporate Disclosure, Performance, Governance and Risk Management. VDM Publishing House Ltd.

Jaafar, A. and S. McLeay. 2007. Country effects and sector effects on the harmonization of accounting policy choice. Abacus 43(2): 156-189.

Jackson, C. B. 1978. Trust fund accounting for multi-employer trust funds. Management Accounting (October): 49-54.

Jackson, S. B., X. Liu and M. Cecchini. 2009. Economic consequences of firms’ depreciation method choice: Evidence from capital investments. Journal of Accounting and Economics (October): 54-68.

Jacoby, J. and H. B. Levy. 2016. The materiality mystery. The CPA Journal (July): 14-18.

Jaenicke, H. R. 1962. Management's choice to purchase or pool. The Accounting Review (October): 758-765. (JSTOR link).

Jaenicke, H. R. 1970. Accounting for restricted stock plans and deferred stock plans. The Accounting Review (January): 115-128. (JSTOR link).

Jaggi, B. 1978. A note on the information content of corporate annual earnings forecasts. The Accounting Review (October): 961-967. (JSTOR link).

Jaggi, B. and N. Baydoun. 2001. Evaluation of extraordinary and exceptional items disclosed by Hong Kong companies. Abacus 37(2): 217-232.

Jahn, J. J. and D. E. Norberg. 1968. The Barchris decision - Liability for all. Management Accounting (November): 54-56. (Related to officer and director liability for the SEC registration statement).

Jamal, K. and S. Sunder. 2014. Monopoly versus competition in setting accounting standards. Abacus 50(4): 369-385.

Jamal, K., M. Maier and S. Sunder. 2003. Privacy in e-commerce: Development of reporting standards, disclosure, and assurance services in an unregulated market. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 285-309. (JSTOR link).

Jamal, K., R. Bloomfield, T. E. Christensen, R. H. Colson, et al. 2010. A perspective on the Canadian Accounting Standards Board exposure draft on generally accepted accounting principles for private enterprises. Accounting Horizons (March): 129-137.

Jamal, K., R. Bloomfield, T. E. Christensen, R. H. Colson, et al. 2010. A research-based perspective on the SEC's proposed rule-roadmap for the potential use of financial statements prepared in accordance with international financial reporting standards (IFRS) by U.S. issuers. Accounting Horizons (March): 139-147.

Jamal, K. G., J. Benston, D. R. Carmichael, T. E. Christensen, R. H. Colson, S. R. Moehrle, S. Rajgopal, T. L. Stober, S. Sunder and R. L. Watts. 2008. A perspective on the SEC's proposal to accept financial statements prepared in accordance with international financial reporting standards (IFRS) without reconciliation to U.S. GAAP. Accounting Horizons (June): 241-248.

Janvrin, D. and M. F. Mascha. 2014. The financial close process: Implications for future research. International Journal of Accounting Information Systems 15(4): 381-399.

Janvrin, D. J. and J. M. Kurtenbach. 2006. The influence of disclosure regulation on selective disclosure: Impact on difficut-to-measure reporting activities and the importance of assurance services. Accounting and the Public Interest (6): 70-94.

Janvrin, D. J. and M. Mascha. 2012. Automating the financial close process: How you can benefit. Strategic Finance (November): 28-36.

Janvrin, D. J., E. L. Eckerman and D. Sun. 2012. 10 benefits of synced data: This method can help when you're implementing integrated reporting. Strategic Finance (December): 35-41. (According to the International Integrated Reporting Council, integrated reporting is "a new approach to corporate reporting that demonstrates the linkages between an organization's strategy, governance, and financial performance and the social, environmental, and economic context within which it operates.").

Janvrin, D. J., R. E. Pinsker and M. F. Mascha. 2013. XBRL-enabled, spreadsheet, or PDF? Factors influencing exclusive user choice of reporting technology. Journal of Information Systems (Fall): 35-49.

Jardine, L. L. and R. W. Luecke. 1985. FAS 81: Disclosing postretirement benefits. Management Accounting (October): 51-54.

Jarrell, G. A. 1979. Pro-producer regulation and accounting for assets: The case of electric utilities. Journal of Accounting and Economics (August): 93-116.

Jarrett, J. E. 1972. Notes on the estimation problem in financial accounting. Journal of Accounting Research (Spring): 108-112. (JSTOR link).

Jayson, S. 1985. Filing into the future with EDGAR. Management Accounting (June): 20-23.

Jeacle, I. 2003. Accounting and the construction of the standard body. Accounting, Organizations and Society 28(4): 357-377.

Jeffrey, C. G. and J. D. Perkins. 2015. Cisco Systems, Inc.: Minding the GAAP? Issues in Accounting Education (November): 329-352.

Jelinek, K. and R. Jelinek. 2010. Becoming a more relational firm in the post-Sarbanes-Oxley era. The CPA Journal (September): 64-67.

Jennergren, L. P. and B. Naslund. 1993. A comment on "Valuation of executive stock options and the FASB proposal". The Accounting Review (January): 179-183. (JSTOR link).

Jennings, R., P. J. Simko and R. B. Thompson II. 1996. Does LIFO inventory accounting improve the income statement at the expense of the balance sheet? Journal of Accounting Research (Spring): 85-109. (JSTOR link).

Jennings, R. M. and R. B. McCosh. 1967. Construction in progress - A different approach. The Accounting Review (July): 598-600. (JSTOR link).

Jensen, H. L. 1983. Allocating tax liabilities in consolidated returns. Management Accounting (June): 56-62.

Jensen, M. C. 1970. Discussion of the time series of behavior of earnings. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 100-103. (JSTOR link).

Jensen, R. E. 1983. Review of Forecasts: Scaling and Analysis of Expert Judgments Regarding Cross-Impacts of Assumptions on business Forecasts and Accounting Measures. Studies in Accounting Research (19). American Accounting Association.

Jensen, R. E. and J. Z. Xiao. 2001. Customized financial reporting, networked databases, and distributed file sharing. Accounting Horizons (September): 209-222.

Jermakowicz, E. K. and S. Gornik-Tomaszewski. 2006. IFRS and you. Strategic Finance (March): 42-48. (Converging international financial reporting standards with GAAP).

Jiang, J., I. Y. Wang and Y. Xie. 2015. Does it matter who serves on the Financial Accounting Standards Board? Bob Herz's resignation and fair value accounting for loans. Review of Accounting Studies 20(1): 371-394.

Jiang, X and L. Lin. 2017. Improving internal control over segment reporting: The principles of ASC Topic 280 pave the way toward meeting financial reporting objectives. Journal of Accountancy (November): 36-40.

Johnson, A. 2010. The IFRS theme park. The CPA Journal (December): 54-59. (A four themes approach to learning IFRS. More similar than different, the balance sheet reigns, what goes down can come up, and disclosure).

Johnson, A. W. 1943. Form, function, and interpretation of the profit and loss statement. The Accounting Review (October): 340-347. (JSTOR link).

Johnson, I. R. and L. Walther. 2010. Interpreting 'legally permissible' in applying fair value guidelines. The CPA Journal (December): 28-29.

Johnson, L. T. 1992. Research on disclosure. Accounting Horizons (March): 101-103.

Johnson, L. T. 1993. Research on environmental reporting. Accounting Horizons (September): 118-123.

Johnson, L. T. and R. J. Swieringa. 1996. Anatomy of an agenda decision: Statement No. 115. Accounting Horizons (June): 149-179.

Johnson, L. T. and R. J. Swieringa. 1996. Derivatives, hedging and comprehensive income. Accounting Horizons (December): 109-122.

Johnson, L. T., B. P. Robbins, R. J. Swieringa and R. L. Weil. 1993. Expected values in financial reporting. Accounting Horizons (December): 77-90.

Johnson, L. T., C. L. Reither and R. J. Swieringa. 1995. Toward reporting comprehensive income. Accounting Horizons (December): 128-137.

Johnson, M. F., R. Kasznik and K. K. Nelson. 2001. The impact of securities litigation reform on the disclosure of forward-looking information by high technology firms. Journal of Accounting Research (September): 297-327. (JSTOR link).

Johnson, O. 1965. Corporate giving: A note on profit maximization and accounting disclosure. Journal of Accounting Research (Spring): 75-85. (JSTOR link).

Johnson, O. 1968. Some reservations on the significance of prospective income data. The Accounting Review (July): 546-548. (JSTOR link).

Johnson, O. 1976. Contra-equity accounting for R&D. The Accounting Review (October): 808-822. (JSTOR link).

Johnson, O. 1981. [Discussion of some implications of the United States constitution for accounting institution alternatives]: A reply. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 129-133. (JSTOR link).

Johnson, O. 1981. Some implications of the United States constitution for accounting institution alternatives. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 89-119. (JSTOR link).

Johnson, P. M., T. J. Lopez and J. M. Sanchez. 2011. Special items: A descriptive analysis. Accounting Horizons (September): 511-536.

Johnson, S. 2010. Nonplussed by non-GAAP: CFOs are dismayed and discouraged by the SEC's approach to non-GAAP reporting. CFO (March): 27-29.

Johnson, S. 2010. The SEC has a few questions for you: Receiving a comment letter is no cause for panic, particularly if you know what to expect. CFO (May): 25-28.

Johnson, S. 2010. What's new? Don't ask: The pace of accounting rule changes is beginning to wear on finance staffs. CFO (June): 25-28.

Johnson, S. 2012. FASB change targets intangibles tests. CFO (March): 30-31.

Johnson, R. E. 1960. Alternatives in converting the statements of foreign subsidiaries. N.A.A. Bulletin (February): 83-91.

Johnson, R. T. and M. Benis. 1975. The premature retirement of debt. Management Accounting (January): 43-44, 47.

Johnson, R. V. and J. L. Shinn. 1959. Constructing and using profit and loss statements by division and market. N.A.A. Bulletin (May): 5-10.

Johnson, W. B. 1985. Discussion of valuation implications of SFAS No. 33 data for electric utility investors. Journal of Accounting Research (Studies on Accounting Earnings and Security Valuation: Current Research Issues): 48-53. (JSTOR link).

Johnson, W. B. and D. S. Dhaliwal. 1988. LIFO abandonment. Journal of Accounting Research (Autumn): 236-272. (JSTOR link).

Johnson, W. B. and R. Ramanan. 1988. Discretionary accounting changes from "Successful efforts" to "full cost" methods: 1970-76. The Accounting Review (January): 96-110. (JSTOR link).

Johnston, R. and R. Petacchi. 2017. Regulatory oversight of financial reporting: Securities and exchange commission comment letters. Contemporary Accounting Research 34(2): 1128-1155.

Johnston, R., A. J. Leone, S. Ramnath and Y. Yang. 2012. 14-Week quarters. Journal of Accounting and Economics (February-April): 271-289.

Johnstone, D. J. 2009. Discussion of Penman. Abacus 45(3): 372-378.

Jonas, G. J. and J. Blanchet. 2000. Assessing quality of financial reporting. Accounting Horizons (September): 353-363.

Jonas, G. J. and S. J. Young. 1998. Bridging the gap: Who can bring a user focus to business reporting? Accounting Horizons (June): 154-159.

Jones, J. P. 2016. The state of FASB's simplification initiative. The CPA Journal (July): 56-59.

Jones, J. P. and D. Pagach. 2013. The next step for revenue recognition. The CPA Journal (October): 30-34.

Jones, R. C. 2010. IFRS adoption: Some general issues to remember. The CPA Journal (July): 36-38.

Jones, S. and G. Dean. 2009. Whither in intangibles research? Abacus 45(3): i-viii.

Jones, S., S. F. Rahman and P. W. Wolnizer. 2004. Accounting reform in Australia: Contrasting cases of agenda building. Abacus 40(3): 379-404.

Jonsson, S. 1991. Role making for accounting while the state is watching. Accounting, Organizations and Society 16(5-6): 521-546.

Joos, P. 2003. Discussion of how representative are firms that are cross-listed in the United States? An analysis of accounting quality. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 387-396. (JSTOR link).

Joplin, J. P. 1914. Secret reserves. Journal of Accountancy (December): 407-417.

Jordan, C. E. 2016. FASB's new standard for classifying deferred taxes. The CPA Journal (July): 22-23.

Jordan, C. E. and S. J. Clark. 2013. Manipulating sales revenue to user reference points in pre-and post-Sarbances Oxley eras. Journal of Forensic & Investigative Accounting 5(2): 114-130.

Jordan, C. E. and S. J. Clark. 2014. Reporting preferences under the comprehensive income standard: Examining its use in practice. The CPA Journal (May): 34-39.

Jorgensen, B. N. and M. T. Kirschenheiter. 2003. Discretionary risk disclosures. The Accounting Review (April): 449-469. (JSTOR link).

Jorgensen, B. N., C. L. Linthicum, A. J. McLelland, M. H. Taylor and T. L. Yohn. 2007. Recent developments at the Securities and Exchange Commission: Academic contributions and opportunities. Accounting Horizons (September): 313-323.

Jorion, P. 2002. How informative are value-at-risk disclosures? The Accounting Review (October): 911-931. (JSTOR link).

Joseph, G. 2007. Implications of a stakeholder view on corporate reporting. Accounting and the Public Interest (7): 50-65.

Joseph, N., S. Turley, J. Burns, L. Lewis, R. Scapens and A. Southworth. 1996. External financial reporting and management information: A survey of U.K. management accountants. Management Accounting Research (March): 73-93.

Journal of Accountancy. 1906. Interest for odd days. Journal of Accountancy (September): 391-392.

Journal of Accountancy. 1906. Reviews of corporation reports: The Chicago and Northwestern Report. Journal of Accountancy (October): 460-470.

Journal of Accountancy. 1908. Should sinking funds be charged against revenue? Journal of Accountancy (October): 439-440.

Journal of Accountancy. 1912. Profit and loss assessment. Journal of Accountancy (February): 137-141.

Journal of Accountancy. 1917. Uniform accounting: Preface to pamphlet reprint. Journal of Accountancy (June): 401-433.

Journal of Accountancy. 1919. Fire loss. Journal of Accountancy (August): 156-157.

Journal of Accountancy. 2005. In the public interest: A conversation with the Chief Accountant of the SEC. Journal of Accountancy (January): 63-70.

Journal of Accountancy. 2005. SOP 04-2-Accounting for Real Estate Time-Sharing Transactions. Journal of Accountancy (February): 96-103.

Journal of Accountancy. 2005. SOP 05-1 - Accounting by Insurance Enterprises for Deferred Acquisition Costs in Connection with Modifications or Exchanges of Insurance Contracts. Journal of Accountancy (December): 104.

Journal of Accountancy. 2005. SSARS No. 12 - Omnibus Statement on Standards for Accounting and Review Services -2005. Journal of Accountancy (November): 109-115.

Journal of Accountancy. 2005. SSARS No. 13 - Compilation of Specified Elements, Accounts, or Items of a Financial Statement. Journal of Accountancy (November): 115-117.

Journal of Accountancy. 2005. SSARS No. 14 - Compilation of Pro Forma Financial Information. Journal of Accountancy (November): 117-121.

Journal of Accountancy. 2005. Statement of Federal Financial Accounting Standards No. 29 - Heritage Assets and Stewardship Land. Journal of Accountancy (November): 105-108.

Journal of Accountancy. 2005. Statement of Federal Financial Accounting Standards No. 30 - Inter-Entity Cost Implementation. Journal of Accountancy (November): 108-109.

Journal of Accountancy. 2005. Statement of Financial Accounting Standards No. 123 (revised 2004) - Share-Based Payment. Journal of Accountancy (April): 91-108.

Journal of Accountancy. 2005. Statement of Financial Accounting Standards No. 151-Inventory Costs. Journal of Accountancy (February): 95-96.

Journal of Accountancy. 2006. Reporting pursuant to the global investment performance standards. Journal of Accountancy (June): 111-114.

Journal of Accountancy. 2006. Statement of Federal Financial Accounting Standards 32 - Consolidated Financial Report of the United States Government Requirements: Implementing Statement of Federal Financial Accounting Concepts 4 "Intended Audience and Qualitative Characteristics for the Consolidated Financial Report of the United States Government". Journal of Accountancy (December): 110-112.

Journal of Accountancy. 2006. Statement of Financial Accounting Standards No. 156 - Accounting for Servicing of Financial Assets. Journal of Accountancy (June): 95-109.

Journal of Accountancy. 2006. Statement of Financial Accounting Standards No. 157 - Fair Value Measurements. Journal of Accountancy (December): 97-102.

Journal of Accountancy. 2006. Understanding the entity and its environment and assessing the risks of material misstatement. Journal of Accountancy (May): 129-145.

Journal of Accountancy. 2007. SSARS interpretation: Interpretation No. 28 of AR Section 100, Compilation and Review of Financial Statements. Journal of Accountancy (March): 93-94.

Journal of Accountancy. 2007. Statement of Financial Accounting Standards No. 158 - Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans. Journal of Accountancy (January): 85-89.

Journal of Accountancy. 2007. Statement of Financial Accounting Standards No. 159 - The Fair Value Option for Financial Assets and Financial Liabilities. Journal of Accountancy (April): 92-97.

Journal of Accountancy. 2008. FASB NO. 163 Statement of Financial Accounting Standards No. 163 - Accounting for financial guarantee insurance contracts (an interpretation of FASB Statement No. 60). Journal of Accountancy (August): 101-106.

Journal of Accountancy. 2008. International financial reporting standards (IFRS): An AICPA backgrounder. Journal of Accountancy (September): A1-A11.

Journal of Accountancy. 2009. Statement of federal financial accounting standards 33 - Pensions, other retirement benefits, and other postemployment benefits: Reporting the gains and losses from changes in assumptions and selecting discount rates and valuation dates. Journal of Accountancy (January): 86-90.

Journal of Accountancy. 2009. Statement of Financial Accounting Standards No. 164 - Not-for-profit entities: Mergers and acquisitions (Including an amendment of FASB Statement No. 142). Journal of Accountancy (August): 76-88.

Journal of Accountancy. 2009. Statement of Financial Accounting Standards No. 165 - Subsequent events. Journal of Accountancy (August): 91-93.

Journal of Accountancy. 2009. Statement of Financial Accounting Standards No. 166 - Accounting for transfers of financial assets, an amendment of FASB Statement No. 140. Journal of Accountancy (September): 94-114.

Journal of Accountancy. 2009. Statement of Financial Accounting Standards No. 167 - Amendments to FASB Interpretation No. 46(R). Journal of Accountancy (September): 119-136.

Journal of Accountancy. 2009. Statement of Financial Accounting Standards No. 168 - The FASB Accounting Standards Codification(TM) and the Hierarchy of Generally Accepted Accounting Principles, a replacement of FASB Statement No. 162. Journal of Accountancy (September): 138-140.

Journal of Accountancy. 2009. Valuations for financial reporting in today's market. Journal of Accountancy (May): 44-48.

Journal of Accountancy. 2014. Five steps to recognizing revenue. Journal of Accountancy (July): 44-46.

Journal of Accountancy. 2017. FASB standard aims to simplify hedge accounting. Journal of Accountancy (November): 10.

Joyce, E. J., R. Libby and S. Sunder. 1982. Using the FASB's qualitative characteristics in accounting policy choices. Journal of Accounting Research (Part II, Autumn): 654-675. (JSTOR link).

Judd, F. 1956. Expediting cost closing in a tobacco company. N.A.C.A. Bulletin (December): 572-577.

Judd, F. 1970. An approach to interim reporting. Management Accounting (October): 21-22, 41.

Jung, B., W. Lee and D. P. Weber. 2014. Financial reporting quality and labor investment efficiency. Contemporary Accounting Research 31(4): 1047-1076.

Jung, W. and Y. K. Kwon. 1988. Disclosure when the market is unsure of information endowment of managers. Journal of Accounting Research (Spring): 146-153. (JSTOR link).

Juras, P. E., D. R. Martin and G. R. Aldhizer III. 2007. Adapting six sigma to help tame the SOX 404 compliance beast. Strategic Finance (March): 36-41.

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