Management And Accounting Web

Financial Reporting and Standard Setting Bibliography S-T

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

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Sack, R. J., J. R. Boatsman, R. S. Fell, J. L. Krogstad, S. J. Martin and M. S. Niles. 1995. AAA's Security and Exchange Commission Liaison committee: Mountaintop issues: From the perspective of the SEC. Accounting Horizons (March): 79-86.

Sadhwani, A. T. and G. M. Jones. 1973. Accounting for the carrying charges on land. Management Accounting (May): 40-42.

Saemann, G. 1999. An examination of comment letters filed in the U.S. financial accounting standard-setting process by institutional interest groups. Abacus 35(1): 1-28.

Saha, A. K. and A. R. Bhuiyan. 2014. Predictability of share prices through corporate annual reporting: A focus on the Dhaka Stock Exchange. Journal of Applied Management Accounting Research (Summer): 75-86.

Saha, A. K. and S. Akter. 2013. Corporate governance and voluntary disclosure practices of financial and non-financial sector companies in Bangladesh. Journal of Applied Management Accounting Research (Summer): 45-62.

Sahlman, W. A. 2002. Expensing options solves nothing. Harvard Business Review (December): 90-96. (Forcing companies to include the cost of option grants on their income statements obscures the real problems).

Saito, S. 1983. Asset revaluation and cost basis: Capital revaluation in corporate financial reports. The Accounting Historians Journal 10(1): 1-23. (JSTOR link).

Salerno, D. F., J. A. Ruddy and M. Rajan. 2016. Changes to accounting for repurchase agreements. The CPA Journal (August): 50-53.

Saliers, E. A. 1917. Accounting and investments. Journal of Accountancy (March): 161-166.

Saliers, E. A. 1922. Should obsolescence be capitalized? Journal of Accountancy (January): 12-21.

Saliers, E. A. 1922. Treatment of obsolescence. Journal of Accountancy (June): 474.

Salter, S. B., E. P. Swanson, A. Achleitner, E. De Lembre and B. S. Khanna. 1996. Reporting financial information by segment: A comment of the American Accounting Association on the IASC draft statement of principles. Accounting Horizons (March): 118-123.

Salterio, S. 1996. The effects of precedents and client position on auditors' financial accounting policy judgment. Accounting, Organizations and Society 21(5): 467-486.

Salvesen, E. C. 1914. Advertising an asset on the balance sheet. Journal of Accountancy (March): 203-206.

Sami, H. and B. N. Schwartz. 1992. Alternative pension liability disclosure and the effect on credit evaluation: An experiment. Behavioral Research In Accounting (4): 49-62.

Sami, H., and M. J. Welsh. 1992. Characteristics of early and late adopters of pension accounting standard SFAS No. 87. Contemporary Accounting Research 9(1): 212-236.

Samuelson, A. T. 1965. Accounting vs. federal regulation - Is there an emerging discipline? Management Accounting (October): 14-21.

San Miguel, J. G. 1977. The reliability of R&D data in COMPUSTAT and 10-K reports. The Accounting Review (July): 638-641. (JSTOR link).

Sandberg, E. L. 1932. Premature retirement of bonds outstanding - Adjustment of unamortized bond expense. The Accounting Review (March): 69-70. (JSTOR link).

Sanders, J., S. Alexander and S. Clark. 1999. New segment reporting: Is it working? Strategic Finance (December): 35-38.

Sanders, J. C., D. L. Lindberg and D. L. Seifert. 2013. The AICPA's financial reporting framework for small and medium-sized entities. The CPA Journal (October): 36-39.

Sanders, T. B. 2009. SFAS No 157 and the current banking crisis. Strategic Finance (December): 50-53.

Sanders, T. H. 1934. Reports to stockholders. The Accounting Review (September): 201-219. (JSTOR link).

Sanders, T. H. 1935. The development of accounting principles. The Accounting Review (March): 100-102. (JSTOR link).

Sanders, T. H. 1936. Influence of the Securities and Exchange Commission upon accounting principles. The Accounting Review (March): 66-74. (JSTOR link).

Sanders, T. H., H. R. Hatfield and U. Moore. 1938. A Statement of Accounting Principles. American Accounting Association.

Sands, J. E. 1959. Deferred tax credits are liabilities. The Accounting Review (October): 584-590. (JSTOR link).

Sankar, M. R. and K. R. Subramanyam. 2001. Reporting discretion and private information communication through earnings. Journal of Accounting Research (September): 365-386. (JSTOR link).

Sapienza, S. R. 1960. The divided house of consolidations. The Accounting Review (July): 503-510. (JSTOR link).

Sapienza, S. R. 1962. Pooling theory and practice in business combinations. The Accounting Review (April): 263-278. (JSTOR link).

Sapienza, S. R. 1963. Business combinations - A case study. The Accounting Review (January): 91-101. (JSTOR link).

Sapienza, S. R. 1964. An examination of AICPA Research Study No. 5 - Standards for pooling. The Accounting Review (July): 582-590. (JSTOR link).

Sapienza, S. R. 1967. Discussion of purchase versus pooling of interests: The search for a predictor. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 205-209. (JSTOR link).

Sardone, D. and T. Tyson. 2012. Upward revaluation of non financial assets: Should it be available in U.S. GAAP? The CPA Journal (November): 26-30.

Sargiacomo, M. 2015. Earthquakes, exceptional government and extraordinary accounting. Accounting, Organizations and Society (42): 67-89.

Saudagaran, S. M. and J. G. Diga. 1997. Financial reporting in emerging capital markets: Characteristics and policy issues. Accounting Horizons (June): 41-64.

Savage, A., A. J. Cataldo and J. Rowlands. 2000. A multi-case investigation of environmental legitimation in annual reports. Advances in Environmental Accounting & Management (1): 45-81.

Savage, A., D. C. Cerf and R. A. Barra. 2013. Accounting for the public interest: A revenue recognition dilemma. Issues in Accounting Education (August): 105-109.

Savich, R. S. 2006. Cherry-picking Sarbanes-Oxley. Journal of Accountancy (June): 71-74.

Savoie, L. M. 1963. Accounting improvement: How fast, how far? Harvard Business Review (July-August): 144-160. 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).

Savoie, L. M. 1966. Discussion of the effect of alternative accounting rules for nonsubsidiary investments. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 224-227. (JSTOR link).

Savoie, L. M. 1969. Raising accounting standards. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 55-62. (JSTOR link).

Schaberl, P. D. 2016. Beyond accounting and back: An empirical examination of the relative relevance of earnings and "other" information. Advances in Accounting: Incorporating Advances in International Accounting (35): 98-113.

Schaberl, P. D. and L. M. Victoravich. 2015. Reporting location and the value relevance of accounting information: The case of other comprehensive income. Advances in Accounting: Incorporating Advances in International Accounting 31(2): 239-246.

Scarborough, K. E. and M. H. Taylor. 2007. Two years and counting: A review of Sarbanes-Oxley section 404 reporting. Journal of Accountancy (June): 74-78.

Schachner, L. 1967. The financial report of the diversified enterprise. Management Accounting (July): 30-32.

Schachner, L. 1968. Accountability under industrial diversification. The Accounting Review (April): 303-311. (JSTOR link).

Schadewald, M. S. 2008. FIN 48 forces companies to wrestle with uncertain state Nexus standards. The CPA Journal (May): 42-44.

Schadler, F. P. and P. Wertheim. 1995. An intuitive appeal for the correct calculation of present value-based measurements in accounting. Journal of Accounting Education 13(3): 367-378.

Schattke, R. 1962. Expected income - A reporting challenge. The Accounting Review (October): 670-676. (JSTOR link).

Schattke, R. W. 1965. Financial reporting of antitrust actions. The Accounting Review (October): 805-811. (JSTOR link).

Schattke, R. W. 1972. An analysis of Accounting Principles Board Statement No. 4. The Accounting Review (April): 233-244. (JSTOR link).

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

Schiff, A. I. and J. B. Schiff. 2002. Everyone out of the pool: A segment reporting perspective. Management Accounting Quarterly (Spring): 1-8.

Schiff, A. I. and J. B. Schiff. 2003. In search of a pro forma earnings standard. Management Accounting Quarterly (Fall): 40-44.

Schiff, J., H Rozen and A. Schiff. 2015. Asset capitalization thresholds: Is diversity a good thing? Strategic Finance (July): 30-37.

Schiff, J. B. 1985. Surprise losses in quarterly earnings reports. Management Accounting (July): 52-53.

Schiff, J. B. and A. I. Schiff. 2006. Segment reporting transparency - Caveat emptor. Management Accounting Quarterly (Fall): 36-43.

Schiff, J. B. and C. B. May. 1991. Are management reports on financial statement responsibility useful? Management Accounting (September): 41-46.

Schilit, H. 2002. Financial Shenanigans: How to Detect Accounting Gimmicks & Fraud in Financial Reports. 2nd edition. McGraw Hill. (Summary).

Schipper, K. 1981. Discussion of voluntary corporate disclosure: The case of interim reporting. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 85-88. (JSTOR link).

Schipper, K. 1989. Earnings management. Accounting Horizons (December): 91-102.

Schipper, K. 1994. Academic accounting research and the standard setting process. Accounting Horizons (December): 61-73.

Schipper, K. 2003. Principles-based accounting standards. Accounting Horizons (March): 61-72.

Schipper, K. and L. Vincent. 2003. Earnings quality. Accounting Horizons (Supplement): 97-110.

Schipper, K. and R. L. Weil. 1982. Alternative accounting treatments for pensions. The Accounting Review (October): 806-824. (JSTOR link).

Schipper, K. and T. L. Yohn. 2007. Standard-setting issues and academic research related to the accounting for financial asset transfers. Accounting Horizons (March): 59-80.

Schipper, K. A., C. M. Schrand, T. Shevlin and T. J. Wilks. 2009. Reconsidering revenue recognition. Accounting Horizons (March): 55-68.

Schlatter, C. F. 1923. Payment of dividends before restoring impaired capital. Journal of Accountancy (March): 172-185.

Schlatter, C. F. 1942. Market profits on the operating statement. The Accounting Review (April): 171-178. (JSTOR link).

Schmidt, F. 1931. Is appreciation profit? The Accounting Review (December): 289-293. (JSTOR link).

Schmidt, J., and M. S. Wilkins. 2013. Bringing darkness to light: The influence of auditor quality and audit committee expertise on the timeliness of financial statement restatement. Auditing: A Journal of Practice & Theory 32(1): 221-244.

Schmutte, J. and J. R. Duncan. 2016. The new revenue recognition standard. The CPA Journal (January): 14-22.

Schneider, J. 2006. Falling into line. Strategic Finance (May): 46-51. (Compliance activities).

Schneider, J. 2007. Finding your cost-of-compliance sweet spot. Strategic Finance (August): 26-31.

Schoderbek, M. P. and M. D. Slaubaugh. 2001. The FASB exposure draft on accounting for business combinations and intangible assets: An instructional assignment. Journal of Accounting Education 19(4): 265-281.

Schrader, W. J. 1958. Business combinations. The Accounting Review (January): 72-75. (JSTOR link).

Schrader, W. J., R. E. Malcom and J. J. Willingham. 1970. Financial Accounting: An Input/Output Approach. Irwin. Review by P. H. Knutson. (JSTOR link).

Schrader, W. J., R. E. Malcom and J. J. Willingham. 1988. A partitioned events view of financial reporting. Accounting Horizons (December): 10-20.

Schrand, C. M. and J. A. Elliott. 1998. Risk and financial reporting: A summary of the discussion at the 1997 AAA/FASB conference. Accounting Horizons (September): 271-282.

Schrand, C. M. and S. L. C. Zechman. 2012. Executive overconfidence and the slippery slope to financial misreporting. Journal of Accounting and Economics (February-April): 311-329.

Schroeder, N. and C. Gibson. 1990. Readability of management's discussion and analysis. Accounting Horizons (December): 78-87.

Schroeder, N. and C. Gibson. 1992. Are summary annual reports successful? Accounting Horizons (June): 28-37.

Schuetze, W. 1991. Keep it simple. Accounting Horizons (June): 113-117.

Schuneman, P. 2015. Change is Coming: Accounting method changes under the tangible property regulations: Here is what practitioners need to know about the required revisions. Journal of Accountancy (April/May): 76-78, 80, 82.

Schuster, P. and V. O'Connell. 2006. The trend toward voluntary corporate disclosures. Management Accounting Quarterly (Winter): 1-9.

Schwartz, B. N., E. H. Bonfield and P. M. J. Reckers. 1987. User attitudes toward selected professional developments. Accounting Horizons (June): 43-47.

Schwartz, K. B. and B. S. Soo. 1996. Evidence of regulatory noncompliance with SEC disclosure rules on auditor changes. The Accounting Review (October): 555-572. (JSTOR link).

Schweikart, J. A. 1981. We must end consolidation of foreign subsidiaries. Management Accounting (August): 15-18.

Schwieger, B. J. 1977. A summary of accounting for and reporting on accounting changes. The Accounting Review (October): 946-949. (JSTOR link).

Scott, D. 1941. The basis for accounting principles. The Accounting Review (December): 341-349.

Scott, D. 1973. The Cultural Significance of Accounts. Scholars Book Co. (Reprint of the 1931 publication by Henry Holt & Co.).

Scott, G. G. 1917. Treasury stock and its relation to other balance sheet factors. Journal of Accountancy (April): 259-263.

Scott, T. W. 1991. Pension disclosure under SFAS No. 87: Theory and evidence. Contemporary Accounting Research 8(1): 62-81.

Scott, T. W. 1994. Incentives and disincentives for financial disclosure: Voluntary disclosure of defined benefit pension plan information by Canadian firms. The Accounting Review (January): 26-43. (JSTOR link). (Part of a forum on financial reporting).

Scott, W. R. 1979. Scoring rules for probabilistic reporting. Journal of Accounting Research (Spring): 156-178. (JSTOR link).

Scousen, K. F. 1971. A format for reporting segment profits. Management Accounting (June): 15-20.

Scovill, H. T. 1940. Premium on redemption of preferred-stock issues. The Accounting Review (June): 205-211. (JSTOR link).

Scovill, H. T. 1944. Application of funds made practical. The Accounting Review (January): 20-31. (JSTOR link).

Segarra, M. 2012. Accounting: Lots of trouble. CFO (March): 29-30.

Seider, R. J. 1969. Concern over opinions of the accounting principles board. Management Accounting (March): 15-16.

Seidman, N. B. 1956. The determination of stockholder income. The Accounting Review (January): 64-70. (JSTOR link).

Seifert, D. L. and D. L. Lindberg. 2010. Key provisions of IFRS for small and medium-sized entities. The CPA Journal (May): 34-37.

Seifrick, J. 1983. The statement of changes in financial position: Retain, repeal, or modify? Issues in Accounting Education: 71-78.

Selling, T. I. and G. A. Sommers. 2016. Why accountants should care about non-GAAP financial metrics. The CPA Journal (June): 12-13.

Sells, E. W. 1916. Advertising as a business asset. Journal of Accountancy (June): 424-430. (Sells argues that some advertising can be treated as an asset and some advertising should be treated as expense).

Selto, F. H. 1982. Internal adaptations to effects of changes in financial accounting. Accounting, Organizations and Society 7(2): 139-147.

Selto, F. H. and H. D. Grove. 1982. Voting power indices and the setting of financial accounting standards: Extensions. Journal of Accounting Research (Part II, Autumn): 676-688. (JSTOR link).

Selto, F. H. and H. D. Grove. 1983. The predictive power of voting power indices: FASB voting on statements of financial accounting standards Nos. 45-69. Journal of Accounting Research (Autumn): 619-622. (JSTOR link).

Selto, F. H. and M. L. Clouse. 1985. An investigation of managers' adaptations to SFAS No. 2: Accounting for research and development costs. Journal of Accounting Research (Autumn): 700-717. (JSTOR link).

Senatra, P. T. 1983. The statement of changes in financial position: A flow-chart approach to teaching concepts and procedures. Issues in Accounting Education: 95-103.

Seville, M. A. and D. Gray. 1986. Using the standard-setting process to demystify the concepts statements: The case of SFAS 76. Journal of Accounting Education 4(2): 107-112.

Shah, A. K. 1996. Creative compliance in financial reporting. Accounting, Organizations and Society 21(1): 23-39.

Shank, J. K. and R. J. Murdock. 1978. Comparability in the application of reporting standards: Some further evidence. The Accounting Review (October): 824-835. (JSTOR link).

Shank, J. K. and R. M. Copeland. 1973. Corporate personality theory and changes in accounting methods: An empirical test. The Accounting Review (July): 494-501. (JSTOR link).

Shapiro, B. P. 1997. Objectivity, relativism, and truth in external financial reporting: What's really at stake in the disputes? Accounting, Organizations and Society 22(2): 165-185.

Sharman, P. 2009. The chairman's roundtable. Cost Management (January/February): 6-16.

Sharp, A. D. and T. A. Webre. 2015. An overview of current financial reporting frameworks: Options for public and private companies. The CPA Journal (February): 44-46.

Sheldahl, T. K. 1982. Reporting treasury stock as an asset: Law, logic, and economic substance. The Accounting Historians Journal 9(2): 1-23. (JSTOR link).

Sheldahl, T. K. 1985. America's earliest recorded text in accounting: Sargeant's 1789 book. The Accounting Historians Journal 12(2): 1-42. (JSTOR link).

Shenkir, W. G. 1975. Accounting history, the accounting historian, and the FASB. The Accounting Historians Journal 2(1-4): 22-24. (JSTOR link).

Shenkir, W. G. 1976. A perspective on the measurement of earnings and FASB policymaking. The Accounting Historians Journal 3(1-4): 40-42. (JSTOR link).

Sherman, H. D. and S. D. Young. 2016. Where financial reporting still falls short. Harvard Business Review (July/August): 76-84.

Shields, H. 2015. Improving communication in annual reports. The CPA Journal (October): 72.

Shillinglaw, G. 1958. Leasing and financial statements. The Accounting Review (October): 581-592. (JSTOR link).

Shin, H., R. Z. Xu, M. Lacina and J. Zhang. 2014. Audit committee expertise and early accounting error detection: Evidence from financial restatements. Journal of Forensic & Investigative Accounting 6(1): 181-221.

Shipway, G. W. 1914. Treatment of sinking funds. Journal of Accountancy (June): 478-479.

Shirata, C. Y. and M. Sakagami. 2008. An analysis of the “going concern assumption”: Text mining from Japanese financial reports. Journal of Emerging Technologies in Accounting (5): 1-16.

Shoulders, C. D. and R. J. Freeman. 2007. Closing the gaps in GAAP. Journal of Accountancy (June): 62-66.

Shriver, K. A. 1987. 1985 Competitive manuscript award: An empirical examination of the potential measurement error in current cost data. The Accounting Review (January): 79-96. (JSTOR link).

Shugerman, A. L. 1951. Historical costs vs. deferred costs as basic concepts for financial statement valuations. The Accounting Review (October): 492-495. (JSTOR link).

Shwayder, K. 1968. Relevance. Journal of Accounting Research (Spring): 86-97. (JSTOR link).

Sias, C. P. 1970. Financial communication with graphics. Management Accounting (April): 40-42.

Siegel, J. G. and J. K. Shim. 2003. The Manager's Handbook to Preparing and Using Financial Reports. South-Western Educational Publishing.

Silberstein, G. S. 2015. To expense or not to expense: Recent IRS regulations provide a safe harbor for small companies to expense relatively inexpensive items. But the maximum value of items depends on whether the company has an acceptable financial statement. Strategic Finance (August): 23-24.

Simmons, J. K. 1967. A concept of comparability in financial reporting. The Accounting Review (October): 680-692. (JSTOR link).

Simms, C. A. Jr. 1979. Summarizing the Foreign Earned Income Act of 1978. Management Accounting (August): 32-36.

Simon, S. I. 1953. Consolidated statements and the law. The Accounting Review (October): 505-514. (JSTOR link).

Simon, S. I. 1955. Legal decisions on accounting reserves. The Accounting Review (July): 507-514. (JSTOR link).

Simon, S. I. 1956. Cost or market before the bar. The Accounting Review (October): 621-624. (JSTOR link).

Simon, S. I. 1956. Court decisions concerning goodwill. The Accounting Review (April): 272-277. (JSTOR link).

Simon, S. I. 1956. Legal decisions on the accounting for corporate surplus. The Accounting Review (January): 104-108. (JSTOR link).

Simon, S. I. 1960. Spin-offs vs. dividends in kind. The Accounting Review (January): 81-89. (JSTOR link).

Simon, S. I. 1965. Fraud in the balance sheet. The Accounting Review (April): 401-406. (JSTOR link).

Simons, H. 1956. Continuity in consolidated statements. The Accounting Review (October): 652-662. (JSTOR link).

Simpson, R. H. 1969. An empirical study of possible income manipulation. The Accounting Review (October): 806-817. (JSTOR link).

Sinclair, A. 1995. The chameleon of accountability: Forms and discourses. Accounting, Organizations and Society 20(2-3): 219-237.

Singer, F. A. 1957. "Depreciation" - Better left unsaid. The Accounting Review (July): 406-412. (JSTOR link).

Singer, F. A. 1957. Fixing "fixed assets". The Accounting Review (January): 104-106. (JSTOR link).

Singhvi, S. S. 1968. Corporate financial disclosure: Nature and media. Management Accounting (November): 15-17.

Singhvi, S. S. and H. B. Desai. 1971. An empirical analysis of the quality of corporate financial disclosure. The Accounting Review (January): 129-138. (JSTOR link).

Singhvi, S. S. and H. B. Desai. 1972. The quality of corporate financial disclosure: A reply. The Accounting Review (July): 585-586. (JSTOR link).

Sinha, N. and J. Watts. 2001. Economic consequences of the declining relevance of financial reports. Journal of Accounting Research (December): 663-681. (JSTOR link).

Sivakumar, K. and G. Waymire. 2003. Enforceable accounting rules and income measurement by early 20th century railroads. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 397-432. (JSTOR link).

Skaife, H. A. and D. D. Wangerin. 2013. Target financial reporting quality and M&A deals that go bust. Contemporary Accounting Research 30(2): 719-749.

Skaife, H. A., D. Veeman and D. Wangerin. 2013. Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading. Journal of Accounting and Economics (February): 91-110.

Skaife, H. A., M. T. Bradshaw, P. Y. Davis-Friday, E. D. Gordon, P. E. Hopkins, R. Laux, K. K. Nelson, K. Ramesh, S. Rajgopal, R. Uhl and G. Vrana. 2007. AAA Financial Accounting Standards Committee: A response to the FASB exposure draft on accounting for uncertain tax positions: An interpretation of FASB Statement No. 109. Accounting Horizons (March): 103-112.

Skaife, H. A., M. T. Bradshaw, P. Y. Davis-Friday, E. D. Gordon, P. E. Hopkins, R. Laux, K. K. Nelson, S. Rajgopal, K. Ramesh, R. Uhl and G. Vrana. 2007. AAA Financial Accounting Standards Committee: Response to FASB exposure draft, "The fair value option for financial assets and financial liabilities, including an amendment of FASB statement No. 115". Accounting Horizons (June): 189-200.

Skaife, H. A., M. T. Bradshaw, P. Y. Davis-Friday, E. D. Gordon, P. E. Hopkins, R. Laux, K. K. Nelson, S. Rajgopal, K. Ramesh, R. Uhl and G. Vrana. 2007. AAA Financial Accounting Standards Committee: Response to FASB exposure draft, "Employers' accounting for defined benefit pension and other postretirement plans: An amendment of FASB statement No. 87, 88, 106, and 132(R)". Accounting Horizons (June): 201-213.

Skinner, D. J. 1994. Why firms voluntarily disclose bad news. Journal of Accounting Research (Spring): 38-60. (JSTOR link).

Skinner, D. J. 2008. Discussion of “The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting”. Journal of Accounting and Economics (August): 282-288.

Sokol, M. 2002. Are your financial statements a hidden threat? Strategic Finance (October): 36-39. (Conducting 360º assessment surveys of key people preparing financial statements).

Skousen, C. J. and C. J. Wright. 2008. Contemporaneous risk factors and the prediction of financial statement fraud. Journal of Forensic Accounting 9(1): 37-62.

Skousen, C. R., J. W. Brackner and R. Hu. 1993. Financial accounting in state-owned enterprises in China. Research in Third World Accounting (Research in Accounting in Emerging Economies) 2: 313-332.

Skousen, K. F. 1970. Chronicle of events surrounding the segment reporting issue. Journal of Accounting Research (Autumn): 293-299. (JSTOR link).

Sledgianowski, D., R. Fonfeder and N. S. Slavin. 2010. Implementing XBRL reporting. The CPA Journal (August): 68-72.

Slipkowsky, J. N. 1988. The Volvo way of financial reporting. Management Accounting (October): 22-26.

Sloan, R. G. 1999. Evaluating the reliability of current value estimates. Journal of Accounting and Economics (January): 193-200.

Sloan, R. G. 2001. Financial accounting and corporate governance: A discussion. Journal of Accounting and Economics (December): 335-347.

Smieliauskas, W. and K. C. K. Lam. 2004. Quality financial reporting and its relationship to audit quality via an expanded risk model. Journal of Forensic Accounting (5): 273-310.

Smieliauskas, W., R. Craig and J. Amernic. 2008. A proposal to replace 'true and fair view' with 'acceptable risk of material misstatement'. Abacus 44(3): 225-250.

Smith, A. J. 1981. The SEC "reversal" of FASB Statement No. 19: An investigation of information effects. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 174-211. (JSTOR link).

Smith, C. A. 1961. The effects of combinations of "fast" and "slow" depreciation on reported net income. N.A.A. Bulletin (April): 31-42.

Smith, C. J. Jr. 1973. The class life system. Management Accounting (August): 45-48, 55.

Smith, D. L. 2003. Sarbanes-Oxley Act - Who gets the bill? Strategic Finance (March): 32-35.

Smith, E. D. 1976. The effect of the separation of ownership from control on accounting policy decisions. The Accounting Review (October): 707-723. (JSTOR link).

Smith, F. P. 1936. Stock exchange listing requirements, and publicity. The Accounting Review (March): 35-42. (JSTOR link).

Smith, F. P. 1937. Accounting requirements of stock exchanges, 1933. The Accounting Review (June): 145-153. (JSTOR link).

Smith, F. P. 1938. Surplus adjustments in the iron and steel industry. The Accounting Review (December): 379-390. (JSTOR link).

Smith, F. P. 1941. Accounting provisions of the Investment Company Act. The Accounting Review (March): 1-7. (JSTOR link).

Smith, G. L. and T. J. O'Larnic. 1984. Estimating accounting reserves with quantitative methods. Management Accounting (November): 59-62.

Smith, G. S. and C. W. Von Bergen. 2009. The human side of IFRS. The CPA Journal (June): 59-61.

Smith, H. M. 1923. Stock-exchange questionnaire and related financial statements. Journal of Accountancy (February): 95-114.

Smith, H. M. 1960. The uses of reserves on the right-hand side of the balance sheet. The Accounting Review (January): 100-103. (JSTOR link).

Smith, J. E. and N. P. Smith. 1971. Readability: A measure of the performance of the communication function of financial reporting. The Accounting Review (July): 552-561. (JSTOR link).

Smith, J. L. 1978. An alternative method for income tax allocation. Management Accounting (July): 46-50.

Smith, J. L. 1978. Needed: Improved pension accounting and reporting. Management Accounting (May): 43-46.

Smith, J. L. 1981. Improving reported earnings. Management Accounting (September): 49-52.

Smith, J. T. 1998. Responding to FASB standard-setting proposals. Accounting Horizons (June): 163-169.

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Smith, L. 2017. Reflections on changes in the financial reporting environment. The CPA Journal (February): 6-9.

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