Financial Reporting and Standard Setting Bibliography K-M

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

Kaback, H. 1980. Behind the balance sheet: A case study in accounting analysis. The Accounting Review (January): 144-167.

Kachelmeier, S. J. and R. R. King. 2002. Using laboratory experiments to evaluate accounting policy issues. Accounting Horizons (September): 219-232.

Kajuter, P. and M. Nienhaus. 2017. The impact of IFRS 8 adoption on the usefulness of segment reports. Abacus 53(1): 28-58.

Kamin, J. Y. and J. Ronen. 1978. The smoothing of income numbers: Some empirical evidence on systematic differences among management-controlled and owner-controlled firms. Accounting, Organizations and Society 3(2): 141-157.

Kamnikar, J. A., E. G. Kamnikar and A. Burrowes. 2012. One size does not fit all: A look at private company financial reporting in the U.S. and tiered GAAP alternatives being considered abroad. Journal of Accountancy (January): 46-49.

Kamph, H. N. 1961. Current values - An imperative in today's financial reporting. N.A.A. Bulletin (August): 17-24.

Kang, S. 1993. A conceptual framework for the stock price effects of LIFO tax benefits. Journal of Accounting Research (Spring): 50-61.

Kanodia, C. and H. Sapra. 2016. A real effects perspective to accounting measurement and disclosure: Implications and insights for future research. Journal of Accounting Research (May): 623-676.

Kanodia, C., R. Singh and A. E. Spero. 2005. Imprecision in accounting measurement: Can it be value enhancing? Journal of Accounting Research (June): 487-519.

Kanter, H. A. 2017. Lessons to learn from SEC accounting and auditing enforcements. Journal of Accountancy (December): 26-30.

Kaplan, D. and E. A. Fender. 1998. The development of comment letters on FASB proposals by the AICPA accounting standards executive committee. Accounting Horizons (June): 184-187.

Kaplan, M. C. and D. M. Reaugh. 1939. Accounting, reports to stockholders, and the SEC. The Accounting Review (September): 203-236.

Kaplan, R. S. 1970. Discussion of the time series behavior of earnings. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 104-107.

Kaplan, R. S. and K. G. Palepu. 2003. Expensing stock options: A fair-value approach. Harvard Business Review (December): 105-108.

Kang, E. 208. Director interlocks and spillover effects of reputational penalties from financial reporting fraud. The Academy of Management Journal 51(3): 537-555.

Kaplan, S. E. and D. D. Williams. 2012. The changing relationship between audit firm size and going concern reporting. Accounting, Organizations and Society 37(5): 322-341.

Karim, J. 2012. Dysfunctional consequences of disclosure. Accounting Horizons (June): 381-383.

Karmel, R. S. 1981. Discussion of 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): 120-122.

Karrenbrock, W. E. 1958. Proof of surplus accruing to a holding company when the investment in a subsidiary is carried at cost. The Accounting Review (July): 461-468.

Karuna, C. 2010. Discussion of "The impact of product market competition on the quantity and quality of voluntary disclosures". Review of Accounting Studies 15(3): 712-723.

Katko, N. 2015. Lean accounting and generally accepted accounting principles. Cost Management (January/February): 25-29.

Katko, N. S. and S. A. Olinger. 2018. Lean inventory valuation: Lean accounting and GAAP compliance. Cost Management (January/February): 14-20.

Katz, D. M. 2011. Secrets of the bargain basement: Why do some companies hawk their assets at less than fair value? CFO (May): 21-23. ("As of 2009, FASB began to regard "negative goodwill" as a contradiction in terms, and now calls the product of such sweet deals "bargain purchase" amounts.)

Katz, W. G. 1941. Accounting problems in corporate distributions. The Accounting Review (September): 244-261.

Kawaller, I. G. 2012. Disclosures on derivatives and hedging transactions: A review of best practices. The CPA Journal (October): 38-39.

Kawaller, I. G. 2018. Update on hedge accounting rules: FASB addresses effectiveness concerns. The CPA Journal (March): 60-62.

Keating, M. 1999. An analysis of the value of reporting comprehensive income. Journal of Accounting Education 17(2-3): 333-339.

Keenan, R. M. 2003. Check your D&O insurance. Strategic Finance (May): 36-40. (Related to the Sarbanes-Oxley Act and directors' and officers' insurance).

Keister, O. R. 1967. Consolidations and intercompany bond holdings. The Accounting Review (April): 375-376.

Keller, E. 2006. The last mile of finance. Strategic Finance (March): 26-33. (The integrated financial close).

Keller, T. F. 1969. Another look at financial disclosure. Management Accounting (February): 19-22.

Kelley, A. C. 1948. Definitive income determinations: The measurement of corporate incomes on an objective scientific basis. The Accounting Review (April): 148-153.

Kelley, A. C. 1949. The presentation of corporate income and earned surplus. The Accounting Review (July): 285-289.

Kelly, L. 1985. Corporate management lobbying on FAS No. 8: Some further evidence. Journal of Accounting Research (Autumn): 619-632.

Kelly-Newton, L. 1980. A sociological investigation of the U.S.A. mandate for replacement cost disclosures. Accounting, Organizations and Society 5(3): 311-321.

Kelso, K. 2011. Building blocks of a successful financial close process. Journal of Accountancy (December): 18-21.

Kemp, P. S. 1963. Controversies on the construction of financial statements. The Accounting Review (January): 126-132.

Kemp, P. S. 1965. The authority of the Accounting Principles Board. The Accounting Review (October): 782-787.

Kemp, P. S. 1973. A further look at fairness in accounting. Management Accounting (January): 15-16, 28.

Kempner, J. J. 1957. Funds statement practices of certified public accounting firms. The Accounting Review (January): 71-82.

Kempster, J. H. 1977. The financial disclosure problem of municipalities. Management Accounting (July): 21-23.

Kennelly, J. W. 1972. Discussion of the predictive ability of alternative parts of interim financial statements. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 125-131.

Kenny, S. Y. and R. K. Larson. 2009. Interpreting IFRS. Journal of Accountancy (October): 60-65.

Kern, B. B. 2000. Structuring financial statement analysis projects to enhance critical thinking skills development. Journal of Accounting Education 18(4): 341-353.

Kern, B. B. 2000. The role of depreciation and the investment tax credit in tax policy and their influence on financial reporting during the 20th century. The Accounting Historians Journal 27(2): 145-164.

Kerrigan, H. D. 1937. Accounting for stock dividends paid. The Accounting Review (December): 369-385.

Kerrigan, H. D. 1937. Limitations on stock dividends. The Accounting Review (September): 238-255.

Kerrigan, H. D. 1937. Stock dividends in trust distributions. The Accounting Review (June): 93-104.

Kerrigan, H. D. 1938. Accounting for stock dividends received. The Accounting Review (June): 166-173.

Kerrigan, H. D. 1938. Corporate distributions as income to stockholders. The Accounting Review (December): 366-379.

Kettunen, J. 2017 Interlingual translation of the international financial reporting standard as institutional work. Accounting, Organizations and Society (56): 38-54.

Ketz, J. E. and J. A. Largay III. 1987. Reporting income and cash flows from operations. Accounting Horizons (June): 9-17.

Ketz, J. E. and W. K. Kunitake. 1985. Demand for and supply of SEC courses. Journal of Accounting Education 3(1): 91-106.

Keune, M. B. and K. M. Johnstone. 2009. Staff Accounting Bulletin No. 108 Disclosures: Descriptive evidence from the revelation of accounting misstatements. Accounting Horizons (March): 19-53.

Keys, D. E. 1978. Confidence interval financial statements: An empirical investigation. Journal of Accounting Research (Autumn): 389-399.

Keys, D. E. and C. Norton. 1978. Estimation error in income determination: A comment. The Accounting Review (October): 997-1002.

Khoo, E. S., Y. Lim and G. S. Monroe. 2020. Audit committee members' reputation incentives and their effectiveness in monitoring the financial reporting process. Abacus 56(3): 348-406.

Khumawala, S. B. and T. P. Gordon. 1997. Bridging the credibility of GAAP: Individual donors and the new accounting standards for nonprofit organizations. Accounting Horizons (September): 45-68.

Kieso, D. E., J. J. Weygandt and T. D. Warfield. 2003. Intermediate Accounting, 11th edition. Wiley.

Kiger, J. E. 1974. Volatility in quarterly accounting data. The Accounting Review (January): 1-7.

Kiger, J. E. 1975. Implications of volatility in quarterly accounting data: A reply. The Accounting Review (January): 130-132.

Killeen, M. 2015. Put the "A" back into FP&A. Cost Management (September/October): 41-48. (Financial planning and analysis).

Kim, J. and L. Zhang. 2014. Financial reporting opacity and expected crash risk: Evidence from implied volatility smirks. Contemporary Accounting Research 31(3): 851-875.

Kim, J. W., J. Lim and W. G. No. 2012. The effect of first wave mandatory XBRL reporting across the financial information environment. Journal of Information Systems (Spring): 127-153.

Kim, M. and W. Kross. 1998. The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs. Journal of Accounting and Economics (26 February): 69-99.

Kim, S., P. Kraft and S. G. Ryan. 2013. Financial statement comparability and credit risk. Review of Accounting Studies 18(3): 783-823.

Kim, Y., H. Li and S. Li. 2012. Does eliminating the Form 20-F reconciliation from IFRS to U.S. GAAP have capital market consequences? Journal of Accounting and Economics (February-April): 249-270.

Kimball, H. G. 1935. The importance of understanding income and profits. The Accounting Review (June): 131-135.

Kimmel, P. and T. D. Warfield. 1993. Variation in attributes of redeemable preferred stock: Implications for accounting standards. Accounting Horizons (June): 30-40.

Kimmel, P. D., J. J. Weygandt and D. E. Kieso. 2003. Financial Accounting: Tools for Business Decision Making, 3rd edition. Wiley.

Kimmel, P. D., J. J. Weygandt and D. E. Kieso. 2010. Financial Accounting: Tools for Business Decision Making, 6th edition. Wiley.

Kimmell, D. L. 1976. Consolidation models at acquisition: Purchase and pooling of interest methods. The Accounting Review (July): 629-632.

King, A. M. 1994. Asset impairment. Management Accounting (March): 36-39. (Discussion of the FASB's exposure draft Accounting for the Impairment of Long-lived Assets).

King, A. M. 1996. Asset impairment - FASB gets it right. Management Accounting (January): 26-30.

King, A. M. 2001. Applying new M&A accounting rules. Strategic Finance (November): 33-36. (The pooling-of-interest method is out, the purchase method is in).

King, A. M. 2001. Warning: Use of EBITDA may be dangerous to your career. Strategic Finance (September): 35-37.

King, A. M. 2003. Fair value accounting: Its time has come and gone. Strategic Finance (September): 54-57.

King, A. M. 2005. Suzie's sweater: The new paradigm in accounting. Strategic Finance (August): 44-45. (The revenue recognition problem compared to the purchase of a sweater).

King, A. M. 2009. Determining fair value. Strategic Finance (January): 26-32.

King, A. M. 2009. Fair value is dangerous for cost management. Cost Management (January/February): 41-47.

King, A. M. 2009. Ghost and zombie assets. Strategic Finance (May): 34-39.

King, E. C. 1948. Presentation of pertinent data in financial statements. The Accounting Review (October): 345-354.

King, E. C. 1950. Current accounting problems. The Accounting Review (January): 35-44.

King, R. R. 2010. The PCAOB meets the constitution: The Supreme Court to decide on the PCAOB's conformity with the separation of powers doctrine and appointments clause. Accounting Horizons (March): 79-93. (The case before the court alleges constitutional problems with the Public Company Accounting Oversight Board created by Congress when it passed the Sarbanes-Oxley Act of 2002. According to King, "The Supreme Court's decision about the constitutionality of the PCAOB is important because of its potential impact on (1) the future of auditing oversight; (2) the validity of SOX; and (3) the future of independent agencies in general.").

King, R. R. and D. E. Wallin. 1995. Experimental tests of disclosure with an opponent. Journal of Accounting and Economics (February): 139-167.

King, R. R. and R. Schwartz. 1997. The Private Securities Litigation Act of 1995: A discussion of three provisions. Accounting Horizons (March): 92-106.

King, T. A. 2017. The problem with Non-GAAP earnings. Strategic Finance (April): 32-39.

King, T. E. and A. K. Ortegren. 1988. Accounting for hybrid securities: The case of adjustable rate convertible notes. The Accounting Review (July): 522-535.

King, T. E., A. K. Ortegren and R. M. King. 1990. A reassessment of the allocation of convertible debt proceeds and the implications for other hybrid financial instruments. Accounting Horizons (September): 10-19.

Kinney, W. and R. Libby. 1999. Research on credible financial reporting 1961-99: The contributions of Professor Nicholas Dopuch. Journal of Accounting Research (Studies on Credible Financial Reporting): 1-15.

Kinney, W. R. Jr. 1974. Covariability of segment earnings and multisegment company returns: A reply. The Accounting Review (January): 140-145.

Kinney, W. R. Jr. 1996. What can be learned from the FASB's process for SFAS No. 115? Accounting Horizons (June): 180-184.

Kinney, W. R. Jr. and L. S. McDaniel. 1989. Characteristics of firms correcting previously reported quarterly earnings. Journal of Accounting and Economics (February): 71-93.

Kircher, P. 1950. Investments in corporate reports. The Accounting Review (January): 89-93.

Kirk, D. J. 1976. The FASB: Serving its constituency. Management Accounting (June): 11-14, 25.

Kirk, D. J. 1978. Business and the FASB: The need for effective interaction. Management Accounting (September): 17-20, 27.

Kirk, D. J. 1988. "Looking back on fourteen years at the FASB: The education of a standard setter". Accounting Horizons (March): 8-17.

Kirk, D. J. 1989. Jurisdictional conflicts and conceptual differences in standard setting. Accounting Horizons (December): 107-113.

Kirk, D. J. 1991. Competitive disadvantage and mark-to-market accounting. Accounting Horizons (June): 98-106.

Kirk, D. J. 1991. Completeness and representational faithfulness of financial statements. Accounting Horizons (December): 135-141.

Kirk, N. 2006. Perceptions of the true and fair view concept: An empirical investigation. Abacus 42(2): 205-235.

Kirsch, R. J. 2006. The International Accounting Standards Committee, A Political History. Wolter-Kluwer.

Kirsch, R. J. and S. Sakthivel. 1993. Capitalize or expense? Management Accounting (January): 38-43.

Kirschenheiter, M., R. Mathur and J. K. Thomas. 2004. Accounting for employee stock options. Accounting Horizons (June): 135-156.

Kistler, L. H. 1967. Stock option disclosures are inadequate. The Accounting Review (October): 758-766.

Kitch, E. W. 1981. Discussion of 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): 123-128.

Klamm, B. K. and J. R. Segovia. 2014. Creating financial statements using FRx within Microsoft Dynamics GP: Learning vs. teaching. Journal of Accounting Education 32(2): 171-184.

Klassen, K. J. 1997. The impact of inside ownership concentration on the trade-off between financial and tax reporting. The Accounting Review (July): 455-474.

Klein, A. 2003. Likely effects of stock exchange governance proposals and Sarbanes-Oxley on corporate boards and financial reporting. Accounting Horizons (December): 343-355.

Klein, A. 2018. Discussion of Financial statement comparability and the efficiency of acquisition decisions. Contemporary Accounting Research 35(1): 203-210.

Klein, A. and C. A. Marquardt. 2006. Fundamentals of accounting losses. The Accounting Review (January): 179-206.

Kleinman, D. 1969. Discussion of toward experimental criteria for judging disclosure improvement. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 51-54.

Klumpes, P. J. M. 1994. The politics of rule development: A case study of Australian pension fund accounting rule-making. Abacus 30(2): 140-159.

Knechel, W. R. 1985. An analysis of alternative error assumptions in modeling the reliability of accounting systems. Journal of Accounting Research (Spring): 194-212.

Knight, L. G. 1995. Reporting cash transactions. Management Accounting (July): 41-45.

Knowlton, D. 1947. The semantics of annual reports. The Accounting Review (October): 360-366.

Knowlton, D. 1949. Needed - A common language for financial reporting. N.A.C.A. Bulletin (July 15): 1307-1316.

Knuff, W. B. 1932. Speeding up the preparation of financial statements. N.A.C.A. Bulletin (December 1): 521-531.

Knutson, P. H. 1970. Income distribution: The key to earnings per share. The Accounting Review (January): 55-68.

Knutson, P. H. and G. U. Napolitano. 1998. Criteria employed by the AIMR financial accounting policy committee in evaluating financial accounting standards. Accounting Horizons (June): 170-176.

Koch, A. P. 1960. The unconventional in accounts payable. The Accounting Review (July): 511-514.

Koch, B. S. 1981. Income smoothing: An experiment. The Accounting Review (July): 574-586.

Kochanek, R. F. 1974. Segmental financial disclosure by diversified firms and security prices. The Accounting Review (April): 245-258.

Kochanek, R. F. 1975. Segmental financial disclosure by diversified firms and security prices: A reply. The Accounting Review (October): 822-825.

Koehn, J. L. and S. W. Shelton. 2014. A comprehensive approach to comprehensive income. Strategic Finance (March): 41-49.

Koeppen, D. R. 1988. Using the FASB's conceptual framework: Fitting the pieces together. Accounting Horizons (June): 18-26.

Koh, K., S. Rajgopal and S. Srinivasan. 2013. Non-audit services and financial reporting quality: Evidence from 1978-1980. Review of Accounting Studies 18(1): 1-33.

Kohl, C. N. 1937. What is wrong with most profit and loss statements? N.A.C.A. Bulletin (July 1): 1207-1219.

Kohlbeck, M. 2005. Reporting earnings at Summer Technology - A capstone case involving intermediate accounting topics. Issues in Accounting Education (May): 195-212.

Kohlbeck, M. and T. D. Warfield. 2007. Unrecorded intangible assets: Abnormal earnings and valuation. Accounting Horizons (March): 23-41.

Kohlbeck, M. and X. Luo. 2019. Are CFO debt-like compensation incentives associated with financial reporting quality? Advances in Accounting: Incorporating Advances in International Accounting (45): 100413.

Kohlbeck, M. J. and T. J. Smith. 2015. A gain by any other name: Accounting for a bargain purchase gain. Issues in Accounting Education (August): 233-248.

Kohler, E. L. 1926. Tendencies in balance sheet construction. The Accounting Review (December): 1-11.

Kohler, E. L. 1931. The concept of earned surplus. The Accounting Review (September): 206-217.

Kohler, E. L. and H. T. Scovill. 1938. Some tentative propositions underlying consolidated reports. The Accounting Review (March): 63-77.

Kohler, M. F. and A. Matz. 1968. Swiss financial reporting and auditing practices. Abacus 4(1): 3-16.

Kollaritsch, F. P. 1960. Can the balance sheet reveal financial position? The Accounting Review (July): 482-489.

Komissarov, S., J. T. Kastantin and K. Rick. 2014. Impairment of long-lived assets: A comparison under the ASC and IFRS. The CPA Journal (May): 28-33.

Koo, D. S., S. Ramalingegowda and Y. Yu. 2017. The effect of financial reporting quality on corporate dividend policy. Review of Accounting Studies 22(2): 753-790.

Koonce, L., N. Seybert and J. Smith. 2011. Causal reasoning in financial reporting and voluntary disclosure. Accounting, Organizations and Society 36(4-5): 209-225.

Koreff, J., S. W. G. Robb and G. M. Trompeter. 2020. The sentinel effect and financial reporting aggressiveness in the healthcare industry. Accounting Horizons (March): 131-149.

Kothari, S. P. 2019. Accounting information in corporate governance: Implications for standard setting. The Accounting Review (March): 357-361.

Kothari, S. P., K. Ramanna and D. J. Skinner. 2010. Implications for GAAP from an analysis of positive research in accounting. Journal of Accounting and Economics (December): 246-286.

Kraft, A. G., R. Vashishtha and M. Venkatachalam. 2018. Frequent financial reporting and managerial myopia. The Accounting Review (March): 249-275.

Kraft, P. 2015. Rating agency adjustments to GAAP financial statements and their effect on ratings and credit spreads. The Accounting Review (March): 641-674.

Kramer, J. L. 1974. Accounting theory: Revolution or evolution? Management Accounting (April): 31-34.

Kranacher, M. 2008. The future of Sarbanes-Oxley. The CPA Journal (October): 16-21.

Kranacher, M. 2008. The PCAOB's primary mission: Improving confidence in financial reporting. The CPA Journal (January): 14-20.

Kranacher, M. 2011. Raising the bar: An interview with James R. Doty, PCAOB Chairman. The CPA Journal (July): 14-19.

Krancher, M. 2011. Recollections on standards setting, convergence, and crisis. The CPA Journal (February): 20-25.

Krause, J., T. Sellhorn and K. Ahmed. 2017. Extreme uncertainty and forward-looking disclosure properties. Abacus 53(2): 240-272.

Kravitz, R. H. 2009. Socially responsible accounting. The CPA Journal (November): 16-22.

Kreuze, J. G., G. E. Newell and S. J. Newell. Environmental disclosures: What companies are reporting. Management Accounting (July): 37-40, 42-43.

Kreuze, J. G., S. A. Langsam and J. W. Penner. 2013. Do multiple reporting frameworks enhance financial statement usefulness? The CPA Journal (December): 16-18.

Krishnan, G. V. and J. Zhang. 2022. Principles-based standards and conditional accounting conservatism. Advances in Accounting (58): 100607.

Krishnan, G. V., C. Wang and W. Yu. 2021. Do high ability managers mitigate litigation related to financial reporting? Journal of Management Accounting Research 33(1): 171-196.

Krishnan, J. and J. S. Yang. 2009. Recent trends in audit report and earnings announcement lags. Accounting Horizons (September): 265-288.

Krishnan, R. and M. H. Yetman. 2011. Institutional drivers of reporting decisions in nonprofit hospitals. Journal of Accounting Research (September): 1001-1039.

Krishnan, R., J. L. Luft and M. D. Shields. 2005. Effects of accounting-method choices on subjective performance-measure weighting decisions: Experimental evidence on precision and error covariance. The Accounting Review (October): 1163-1192.

Krishnan, S. and P. Lin. 2012. Inventory valuation under IFRS and GAAP. Strategic Finance (March): 50-58.

Krom, C. L. 2009. Preparing for IFRS: Great online information sources. The CPA Journal (April): 9-10.

Kronquist, S. L. and N. Newman-Limata. 1990. Reporting corporate cash flows. Management Accounting (July): 31, 34-36.

Krumwiede, T. 2008. Why historical cost accounting makes sense. Strategic Finance (August): 33-39.

Kucic, A. R. and S. T. Battaglia. 1981. Matrix accounting for the statement of changes in financial position. Management Accounting (April): 27-32.

Kumar, G., W. M. Wilder and M. H. Stocks. 2008. Voluntary accounting disclosures by U.S.-listed Asian companies. Journal of International Accounting Research 7(1): 25-50.

Kunz, A. H. and M. Staehle. 2020. Recognition versus disclosure of future loss conditions and the decision-usefulness of financial statements. The Accounting Review (September): 247-264.

Kunze, H. L. 1931. Liquidation of partnership under court administration. The Accounting Review (March): 62-63.

Kunze, H. L. 1940. A new form of funds statement. The Accounting Review (June): 222-225.

Kuter, M., M. Gurskaya, A. Andreenkova and R. Bagdasaryan. 2017. The early practices of financial statement formation in Medieval Italy. The Accounting Historians Journal 44(2): 17-25.

Kyung, H., H. Lee and C. Marquardt. 2019. The effect of voluntary clawback adoption on non-GAAP reporting. Journal of Accounting and Economics (February): 175-201.

Lacina, M. J., B. R. Marks and H. Shin. 2009. The information content of quarterly foreign earnings of U.S. multinational companies under SFAS N. 131. Journal of International Accounting Research 8(2): 23-44.

LaFond, R. and H. You. 2010. The federal deposit insurance corporation improvement act, bank internal controls and financial reporting quality. Journal of Accounting and Economics (February): 75-83.

Lamb, L. B., J. K. Wright, S. H. Morlino and D. M. Boyle. 2022. The SEC's EPS initiative: Those responsible for financial reporting, governance, and oversight should expect the SEC to have an increased focus on earnings management. Strategic Finance (May): 42-49.

Lambert, R. 2010. Discussion of “Implications for GAAP from an analysis of positive research in accounting”. Journal of Accounting and Economics (December): 287-295.

Lambert, R. A. 1984. Income smoothing as rational equilibrium behavior. The Accounting Review (October): 604-618.

Lamden, C. W. 1964. The function of the state board of accountancy in improving reporting standards in California. The Accounting Review (January): 128-132.

Lamoreaux, M. G. 2010. Countdown to convergence: Track the overhaul of U.S. GAAP and IFRS over the next 15 months. Journal of Accountancy (March): 24-30.

Lamoreaux, M. G. 2010. Financial regulatory reform. Journal of Accountancy (September): 30-34.

Lamoreaux, M. G. 2011. FASB prepares to reprioritize: An interview with Chairman Leslie Seidman. Journal of Accountancy (May): 32-41.

Lamoreaux, M. G. 2011. PCAOB set to expand under new mandates: An interview with Chairman James R. Doty. Journal of Accountancy (July): 36-39.

Lamoreaux, M. G. 2012. A new system for recognizing revenue. Journal of Accountancy (January): 30-35.

Lamoreaux, M. G. and K. Nilsen. 2010. Convergence milestone: Revenue recognition among proposals released as FASB, IASB commit to new timeline. Journal of Accountancy (August): 26-32.

Landsman, W. R. and K. V. Peasnell. 2013. The changing landscape of banking and the challenges it poses for accounting and financial reporting. Accounting Horizons (December): 757-773.

Lanen, W. N. and R. E. Verrecchia. 1987. Operating decisions and the disclosure of management accounting information. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 165-189.

Lang, M. and L. Stice-Lawrence. 2015. Textual analysis and international financial reporting: Large sample evidence. Journal of Accounting and Economics (November-December): 110-135.

Lang, M., J. S. Raedy and M. H. Yetman. 2003. 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): 363-386.

Lang, M. H. 2010. Research, Standard Setting, and Global Financial Reporting, Foundations and Trends© in Accounting by Mary E. Barth. The Accounting Review (January): 381-382.

Lang, M. H., K. V. Lins and D. P. Miller. 2003. ADRs, analysts, and accuracy: Does cross listing in the United States improve a firm's information environment and increase market value? Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 317-345.

Lange, C. D., J. M. Fornaro and R. J. Buttermilch. 2014. Qualitative assessment of impairment for goodwill and other indefinite-lived intangibles. The CPA Journal (June): 22-29.

Lange, C. D., J. M. Fornaro and R. J. Buttermilch. 2015. A new era for private company accounting standards. The CPA Journal (January): 28-36.

Lange, C. K. and J. M. Fornaro. 2017. Consolidation of variable interest entities for private companies: Accounting alternatives under ASU 2014-07. The CPA Journal (February): 46-50.

Langer, R. and B. Lev. 1993. The FASB's policy of extended adoption for new standards: An examination of FAS No. 87. The Accounting Review (July): 515-533.

Langmead, J. M. and J. Soroosh. 2009. International financial reporting standards: The road ahead. The CPA Journal (March): 16-24.

Langmead, J. M. and J. Soroosh. 2009. Planning ahead for IFRS 1. The CPA Journal (October): 24-29.

Langmead, J. M. and J. Sorrosh. 2010. Mapping the road to IFRS: A survey of CPAs in public practice. The CPA Journal (August): 30-35.

Langmead, J. M. and J. Soroosh. 2011. Accounting for financial instruments: More turmoil ahead. The CPA Journal (February): 6-12.

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