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
Sack, R. J. 2010. Early Warning and Quick Responses: Accounting in the Twenty-First Century by David Mosso. The Accounting Review (May): 1122-1125.
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.
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.
Saudagaran, S. M. 2008. Financial Reporting and Global Markets: A History of the International Accounting Standards Committee, 1973-2000 by Kees Camfferman, Stephen A. Zeff. The Accounting Review (March): 552-554.
Sandberg, E. L. 1932. Premature retirement of bonds outstanding - Adjustment of unamortized bond expense. The Accounting Review (March): 69-70.
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.
Sanders, T. H. 1935. The development of accounting principles. The Accounting Review (March): 100-102.
Sanders, T. H. 1936. Influence of the Securities and Exchange Commission upon accounting principles. The Accounting Review (March): 66-74.
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.
Sankar, M. R. and K. R. Subramanyam. 2001. Reporting discretion and private information communication through earnings. Journal of Accounting Research (September): 365-386.
Sapienza, S. R. 1960. The divided house of consolidations. The Accounting Review (July): 503-510.
Sapienza, S. R. 1962. Pooling theory and practice in business combinations. The Accounting Review (April): 263-278.
Sapienza, S. R. 1963. Business combinations - A case study. The Accounting Review (January): 91-101.
Sapienza, S. R. 1964. An examination of AICPA Research Study No. 5 - Standards for pooling. The Accounting Review (July): 582-590.
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.
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.
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.
Savoie, L. M. 1969. Raising accounting standards. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 55-62.
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.
Scarbrough, E. 2018. The revenue recognition standard and small business. Strategic Finance (November): 27-28.
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.
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.
Schattke, R. W. 1965. Financial reporting of antitrust actions. The Accounting Review (October): 805-811.
Schattke, R. W. 1972. An analysis of Accounting Principles Board Statement No. 4. The Accounting Review (April): 233-244.
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. Fried. 2019. Asset capitalization thresholds: The case for disclosure. Management Accounting Quarterly (Summer): 21-33.
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.
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. 2007. Required disclosures in financial reports. The Accounting Review (March): 301-326.
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.
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.
Schmidt, F. 1931. Is appreciation profit? The Accounting Review (December): 289-293.
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.
Schmutte, J. and J. R. Duncan. 2019. The statement of cash flows turns 30: Common reporting deficiencies and recent changes. The CPA Journal (August): 6-10.
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.
Schrader, W. J., R. E. Malcom and J. J. Willingham. 1970. Financial Accounting: An Input/Output Approach. Irwin. Review by P. H. Knutson.
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.
Schrank, R. 2021. The impact of damage apportionment on internal control system quality and financial reporting accuracy. Abacus 57(2): 251-296.
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.
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.
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. (Part of a forum on financial reporting).
Scott, W. R. 1979. Scoring rules for probabilistic reporting. Journal of Accounting Research (Spring): 156-178.
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.
Scovill, H. T. 1944. Application of funds made practical. The Accounting Review (January): 20-31.
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.
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.
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.
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.
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.
Serafeim, G. 2011. Consequences and institutional determinants of unregulated corporate financial statements: Evidence from embedded value reporting. Journal of Accounting Research (May): 529-571.
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.
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.
Shalev, R. 2009. The information content of business combination disclosure level. The Accounting Review (January): 239-270.
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.
Sheldahl, T. K. 1985. America's earliest recorded text in accounting: Sargeant's 1789 book. The Accounting Historians Journal 12(2): 1-42.
Shenkir, W. G. 1975. Accounting history, the accounting historian, and the FASB. The Accounting Historians Journal 2(1-4): 22-24.
Shenkir, W. G. 1976. A perspective on the measurement of earnings and FASB policymaking. The Accounting Historians Journal 3(1-4): 40-42.
Sherman, H. D. and S. D. Young. 2016. Where financial reporting still falls short. Harvard Business Review (July/August): 76-84.
Sherman, H. D. and S. D. Young. 2018. The pitfalls of non-GAAP metrics. MIT Sloan Management Review (Winter): 57-63.
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.
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.
Shroff, N. 2017. Corporate investment and changes in GAAP. Review of Accounting Studies 22(1): 1-63.
Shroff, N., A. X. Sun, H. D. White and W. Zhang. 2013. Voluntary disclosure and information asymmetry: Evidence from the 2005 securities offering reform. Journal of Accounting Research (December): 1299-1345.
Shugerman, A. L. 1951. Historical costs vs. deferred costs as basic concepts for financial statement valuations. The Accounting Review (October): 492-495.
Shwayder, K. 1968. Relevance. Journal of Accounting Research (Spring): 86-97.
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.
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.
Simon, S. I. 1955. Legal decisions on accounting reserves. The Accounting Review (July): 507-514.
Simon, S. I. 1956. Cost or market before the bar. The Accounting Review (October): 621-624.
Simon, S. I. 1956. Court decisions concerning goodwill. The Accounting Review (April): 272-277.
Simon, S. I. 1956. Legal decisions on the accounting for corporate surplus. The Accounting Review (January): 104-108.
Simon, S. I. 1960. Spin-offs vs. dividends in kind. The Accounting Review (January): 81-89.
Simon, S. I. 1965. Fraud in the balance sheet. The Accounting Review (April): 401-406.
Simons, H. 1956. Continuity in consolidated statements. The Accounting Review (October): 652-662.
Simpson, R. H. 1969. An empirical study of possible income manipulation. The Accounting Review (October): 806-817.
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.
Singer, F. A. 1957. Fixing "fixed assets". The Accounting Review (January): 104-106.
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.
Singhvi, S. S. and H. B. Desai. 1972. The quality of corporate financial disclosure: A reply. The Accounting Review (July): 585-586.
Sinha, N. and J. Watts. 2001. Economic consequences of the declining relevance of financial reports. Journal of Accounting Research (December): 663-681.
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.
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.
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.
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.
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.
Smith, F. P. 1936. Stock exchange listing requirements, and publicity. The Accounting Review (March): 35-42.
Smith, F. P. 1937. Accounting requirements of stock exchanges, 1933. The Accounting Review (June): 145-153.
Smith, F. P. 1938. Surplus adjustments in the iron and steel industry. The Accounting Review (December): 379-390.
Smith, F. P. 1941. Accounting provisions of the Investment Company Act. The Accounting Review (March): 1-7.
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.
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.
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.
Smith, K. L. 1939. Capital gains and losses in accounting. The Accounting Review (June): 126-139.
Smith, L. 2017. Reflections on changes in the financial reporting environment. The CPA Journal (February): 6-9.
Smith, L. and K. Euwema. 2015. Not-for-profit financial reporting headed for a change. A fundamental reporting model that has existed for 20 years is being updated to provide better information for users. Journal of Accountancy (July): 42-47.
Smith, N. E. 1988. FASB's conceptual framework: Is it being taught? Journal of Accounting Education6(2): 251-259.
Smith, R. 1909. State supervision over accounting methods part IV: VI. Supervision over the accounting of public service corporations. Journal of Accountancy (October): 419-426.
Smith, R. 1909. State supervision over accounting methods part IV: VII. Some present needs in supervision. Journal of Accountancy (October): 427-431.
Smith, R. 1910. State administrative supervision over local accounting (concluded). Journal of Accountancy (February): 263-276.
Smith, R. E. and A. A. Haried. 1977. Exchange of nonmonetary assets: An interpretation problem. The Accounting Review (October): 958-962.
Smith, S. S. and J. Castonguay. 2019. Accounting for cryptoassets: This new form of assets raises several unique and unusual internal control and financial reporting challenges. Strategic Finance (November): 30-37.
Smith, W. R. 1974. A surrogate model for income reporting. Management Accounting (December): 45-48, 57.
Smolinski, E. J. 1963. The adjunct method in consolidations. Journal of Accounting Research (Autumn): 149-178.
Snavely, H. J. and L. M. Walther. 1983. Earnings and the FASB - For better or worse? Management Accounting (February): 28-32.
Snead, K., D. Stott and A. Garcia. 2010. The causes of misapplied capacity related manufacturing costs and corresponding reporting implications: A conceptual perspective. Journal of Accounting Education 28(2): 85-102.
Snyder, J. 1954. The future of financial reporting. The Accounting Review (July): 480-485.
Snyder, R. W. 1959. Approximate amortization of bond premiums by "payments outstanding" (or "sum of digits") method. The Accounting Review (April): 182-194.
Soffer, L. C. 2000. SFAS No. 123 disclosures and discounted cash flow valuation. Accounting Horizons (June): 169-189.
Solieri, S. A. 2003. New laws, new challenges: Implications of Sarbanes-Oxley. Strategic Finance (February): 31-34.
Soll, J. S. 2016. Book review: Political Standards: Corporate Interest, Ideology, and leadership in the Shaping of Accounting Rules for the Market Economy. The Accounting Review (July): 1285-1287.
Sommer, A. A. Jr. 1989. Where are the Fig Newtons? Accounting Horizons (June): 92-95.
Soper, F. J. and R. Dolphin, Jr. 1964. Readability and corporate annual reports. The Accounting Review (April): 358-362.
Sorensen, S. M. and D. L. Kyle. 2008. Currency translation adjustments. Journal of Accountancy (July): 42-47.
Sorensen, S. M., D. L. Kyle and M. G. Lamoreaux. 2007. Found in translation: A guide to using foreign financial statements. Journal of Accountancy (February): 38-43.
Sorter, G. H. 1959. Notes on funds provided by operations. The Accounting Review (April): 302.
Sorter, G. H. and M. S. Gans. 1974. Opportunities and implications of the report on objectives of financial statements. Journal of Accounting Research (Studies on Financial Accounting Objectives): 1-12.
Sorter, G. H., S. W. Becker, T. R. Archibald and W. Beaver. 1964. Corporate personality as reflected in accounting decisions: Some preliminary findings. Journal of Accounting Research (Autumn): 183-196.
Sougiannis, T. 1994. The accounting based valuation of corporate R&D. The Accounting Review (January): 44-68. (Part of a forum on financial reporting).
Spacek, L. 1961. Are accounting principles generally accepted? Journal of Accountancy (April): 41-46. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648.
Spacek, L. 1962. The need for unbiased reporting. N.A.A. Bulletin (October): 3-9.
Spacek, L. 1969. Umpiring the earnings per share results. Management Accounting (March): 9-14.
Speaker, P. and A. S. Fleming. 2009. Monitoring financial performance. The CPA Journal (August): 60-65.
Spencer, C. H. 1956. The bad debt deduction of savings and loan associations. The Accounting Review (April): 263-271.
Spencer, C. H. and T. S. Barnhisel. 1965. A decade of price-level changes - The effect on the financial statements of Cummins Engine Company. The Accounting Review (January): 144-153.
Spiller, E. A. and R. L. Virgil. 1974. Effectiveness of APB Opinion No. 19 in improving funds reporting. Journal of Accounting Research (Spring): 112-142.
Sprague, C. E. 1906. Premiums and discounts. Journal of Accountancy (August): 294-296.
Sprague, C. E. 1907. The philosophy of accounts: Chapter I. Nature of the account. Journal of Accountancy (January): 181-184.
Sprague, C. E. 1907. The philosophy of accounts: Chapter II. Form of the account. Journal of Accountancy (January): 185-188.
Sprague, C. E. 1907. The philosophy of accounts: Chapter III. Construction of the account. Journal of Accountancy (February): 261-269.
Sprague, C. E. 1907. The philosophy of accounts: Chapter IV. The transaction. Journal of Accountancy (February): 269-275.
Sprague, C. E. 1907. The philosophy of accounts: Chapter V. The balance sheet. Journal of Accountancy (March): 364-375.
Sprague, C. E. 1907. The philosophy of accounts: Chapter VI. Phases of the assets. Journal of Accountancy (April): 449-452.
Sprague, C. E. 1907. The philosophy of accounts: Chapter VII. Phases of the liabilities. Journal of Accountancy (April): 452-454.
Sprague, C. E. 1907. The philosophy of accounts: Chapter VIII. Proprietorship. Journal of Accountancy (April): 454-459.
Sprague, C. E. 1907. The philosophy of accounts: Chapter IX. Offsets and adjuncts. Journal of Accountancy (April): 459-461.
Sprague, C. E. 1907. The philosophy of accounts. Chapter X. Insolvency. Chapter XI. The Period. Chapter XII. Economic Accounts. Journal of Accountancy (May): 33-45.
Sprague, C. E. 1907. The philosophy of accounts: Chapter XIII. The economic summary. Journal of Accountancy (June): 122-130.
Sprague, C. E. 1907. The philosophy of accounts: Chapter XIV. The trial balance. Journal of Accountancy (July): 198-201.
Sprague, C. E. 1907. The philosophy of accounts: Chapter XV. The journal. Journal of Accountancy (July): 202-210.
Sprague, C. E. 1907. The philosophy of accounts: Chapter XVI. Posting mediums. Journal of Accountancy (August): 287-294.
Sprague, C. E. 1907. The philosophy of accounts: Chapter XVII. Posting from tickets. Journal of Accountancy (August): 294-297.
Sprague, C. E. 1907. The philosophy of accounts: Chapter XVIII. The ledger. Journal of Accountancy (September): 363-368.
Sprague, C. E. 1907. The philosophy of accounts: Chapter XIX. Precautions against error. Journal of Accountancy (October): 432-443.
Sprague, C. E. 1907. The philosophy of accounts: Chapter XX. The detection of errors. Journal of Accountancy (October): 443-450.
Sprague, C. E. 1907. The philosophy of accounts: Chapter XXI. Fiduciary accounts. Journal of Accountancy (November): 23-28.
Sprague, C. E. 1907. The philosophy of accounts: Monograph A. The cash account. Journal of Accountancy (November): 29-40.
Sprague, C. E. 1972. The Philosophy of Accounts. Scholars Book Co. Reprint of the 1908 edition. Review by G. J. Previts. 1974. TAR (January): 216-217.
Sprouse, R. T. 1957. The significance of the concept of the corporation in accounting analyses. The Accounting Review (July): 369-378.
Sprouse, R. T. 1967. Discussion of the return to straight-line depreciation: An analysis of a change in accounting method. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 184-186.
Sprouse, R. T. 1969. Diversified views about diversified companies. Journal of Accounting Research (Spring): 137-159.
Sprouse, R. T. 1974. Discussion of opportunities and implications of the report on objectives of financial statements. Journal of Accounting Research (Studies on Financial Accounting Objectives): 25-28.
Sprouse, R. T. 1981. Discussion of the SEC's influence on accounting standards: The power of the veto. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 165-169.
Sprouse, R. T. 1987. Commentary: Financial Reporting. Accounting Horizons (March): 87-90.
Sprouse, R. T. 1987. Financial reporting. Accounting Horizons (June): 83-86.
Sprouse, R. T. 1987. Financial reporting. Accounting Horizons (September): 104-108.
Sprouse, R. T. 1987. The SEC-FASB partnership. Accounting Horizons (December): 92-95.
Sprouse, R. T. 1988. Financial reporting. Accounting Horizons (March): 120-122.
Sprouse, R. T. 1988. Financial reporting. Accounting Horizons (June): 110-114.
Sprouse, R. T. 1988. Financial reporting. Accounting Horizons (September): 110-116.
Sprouse, R. T. 1988. Financial reporting. Accounting Horizons (December): 121-127.
Srivastava, A. 2014. Selling-price estimates in revenue recognition and the usefulness of financial statements. Review of Accounting Studies 19(2): 661-697.
Stahlin, P. V. and N. Grusd. 2011. Blue Ribbon Panel on Private Company Financial Reporting: 'One-size GAAP' does not fit all, and a lender's dissenting view. The CPA Journal (July): 6-10.
Stallman, J. C. 1969. Toward experimental criteria for judging disclosure improvement. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 29-43.
Stamp, E. 1965. "A note on current assets": A comment. Abacus 1(2): 188-189.
Stans, M. H. 1949. Modernizing the income statement. The Accounting Review (January): 3-14.
Stanton, C. M. 1990. The FASB and the EITF: Partners or competitors? Journal of Accounting Education 8(2): 321-326. (Emerging Issues Task Force).
Statt, C. W. 1969. The annual report: How much does it really cost? Management Accounting (March): 17-18.
Staub, W. A. 1909. Deferred charges to operating. Journal of Accountancy (October): 401-418.
Staubus, G. J. 1952. Payments for the use of capital and the matching process. The Accounting Review (January): 104-113.
Staubus, G. J. 1965. The association of financial accounting variables with common stock values. The Accounting Review (January): 119-134.
Staubus, G. J. 1985. An induced theory of accounting measurement. The Accounting Review (January): 53-75.
Staubus, G. J. 2004. Two views of accounting measurement. Abacus 40(3): 265-279. (The Chambers/Sydney view that accepts only current realizable price, and the Staubus/mainstream view that accepts several measurement methods in the same financial report).
Staunton, J. 2003. A statement of accounting concepts for level 1 of the conceptual framework? Abacus 39(3): 398-414.
Staunton, J. J. 1973. Realization: A misapplied concept in accounting. Abacus 9(2): 193-200.
Staunton, J. J. 2008. Multiple dimensions of accounting in the development of GAAP. Abacus 44(1): 109-135.
Stelson, H. E. 1951. Finding the yield on a bond. The Accounting Review (October): 538-539.
Stempf, V. H. 1932. Should major readjustments of property be made through capital surplus of earned surplus? N.A.C.A. Bulletin (May 1): 1164-1168.
Stenzel, J. and C. Stenzel. 2005. The x-files: What you need to know about web-based financial reporting. Cost Management (March/April): 5-12.
Sterling, R. R. 1966. An operational analysis of traditional accounting. Abacus 2(2): 119-137.
Sterling, R. R. 1966. In defence of accounting in the United States. Abacus 2(2): 180-183.
Sterling, R. R. 1967. Conservatism: The fundamental principle of valuation in traditional accounting. Abacus 3(2): 109-132.
Sterling, R. R. 1969. A test of the uniformity hypothesis. Abacus 5(1): 37-47.
Sterling, R. R. 1970. Theory of the Measurement of Enterprise Income. The University Press of Kansas. Review by R. W. Schattke. See also Vatter, W. J. 1971. Two views and a vignette. Journal of Accounting Research (Autumn): 396-409.
Sterling, R. R. 1971. An explication and analysis of the structure of accounting part one. Abacus 7(2): 137-152.
Sterling, R. R. 1972. An explication and analysis of the structure of accounting part two. Abacus 8(2): 145-162.
Sterling, R. R. 1972. 'The market value method according to Sterling': A reply. Abacus 8(1): 91-101.
Sterling, R. R. 1981. Costs (historical versus current) versus exit values. Abacus 17(2): 93-129.
Sterling, R. R. 1990. Positive accounting: An assessment. Abacus 26(2): 97-135.
Sterling, R. R. 2003. A patch on GAAP. Abacus 39(3): i-vi.
Stern, M., M. Hirschland and S. Matulich. 1986. Comment and reply “A theoretical deficiency in accounting for bonds”. Journal of Accounting Education 4(2): 147-151.
Sterner, J. A. 1983. An empirical evaluation of SFAS No. 55. Journal of Accounting Research (Autumn): 623-628.
Sterrett, J. E. 1913. Interest not a part of the cost of production. Journal of Accountancy (April): 241-244.
Stevenson, R. A. 1966. Corporate stock reacquisitions. The Accounting Review (April): 312-317.
Stewart, J., D. A. Hensher,, J. Rose and R. G. Walker. 2012. Infrastructure asset reporting options: A stated preference experiment. Accounting Horizons (September): 465-491.
Stewart, J. P. 1989. The Significance of an 'Orientation Postulate'. Abacus 25(2): 97-115.
Stickney, C. P. 1979. Current issues in the measurement and disclosure of corporate income taxes. The Accounting Review (April): 421-433.
Stober, T. L. 1986. The incremental information content of financial statement disclosures: The case of LIFO inventory liquidations. Journal of Accounting Research (Studies on Alternative Measures of Accounting Income): 138-160.
Stocken, P. C. and R. E. Verrecchia. 2004. Financial reporting system choice and disclosure management. The Accounting Review (October): 1181-1203.
Stolowy, H. and A. Jeny. 1999. How accounting standards approach and classify intangibles - An international survey. HEC School of Management (unpublished).
Stone, D. E. 1967. The objective of financial reporting in the annual report. The Accounting Review (April): 331-337.
Stone, D. E. 1973. Computer simulation in financial accounting. The Accounting Review (April): 398-409.
Stone, E. 2016. FASB tightens credit loss reporting. Strategic Finance (July): 13.
Stone, E. 2016. Improving fair value disclosure. Strategic Finance (January): 10.
Stone, K. C. 1915. Closing out the books. Journal of Accountancy (October): 322.
Stone, M. and B. Bublitz. 1984. An analysis of the reliability of the FASB data bank of changing price and pension information. The Accounting Review (July): 469-473.
Stone, M. and R. W. Ingram. 1988. The effect of statement No. 87 on the financial reports of early adopters. Accounting Horizons (September): 48-61.
Stone, M. S. 1983. Can multiemployer plans fit into FASB pension proposals? Management Accounting (November): 71-74.
Stone, V. W. 1960. A test for reversing entries. The Accounting Review (April): 318-320.
Stone, W. E. 1959. The funds statement as an analysis tool. The Accounting Review (January): 127-130.
Storey, R. K. and S. Storey. 1998. The Framework of Financial Accounting Concepts and Standards. FASB.
Stout, D. E., C. W. Mulford, D. B. Smith, M. S. Stone and T. R. Weirich. 1992. The role of SEC materials in the course curriculum: Update and extension. Journal of Accounting Education 10(1): 113-132.
Stratton, W. O. 1993. ABC: An all-purpose solution for financial reporting. Management Accounting (May): 44-49.
Street, D. L. 2002. Large firms envision worldwide convergence of standards. Accounting Horizons (September): 215-218.
Street, D. L. and B. E. Needles. Editors. 2009. IFRS Digest: What U.S. Practitioners and Entities Need to Know Now. AICPA.
Street, D. L., N. B. Nichols and S. J. Gray. 2000. Segment disclosures under SFAS No. 131: Has business segment reporting improved? Accounting Horizons (September): 259-285.
Stuebs, M. T. Jr. and C. W. Thomas. 2009. Improved judgment in financial accounting: A principled approach. The CPA Journal (January): 32-35.
Subcommittee on Accounting by Debtors and Creditors of the Committee on Financial Accounting Standards. 1977. The Accounting Review (Supplement): 178-184.
Subcommittee on the Accounting Treatment of Changing Prices of the Committee on Financial Accounting Standards. 1977. The Accounting Review (Supplement): 189, 191-196.
Subcommittee on Establishing Materiality Criteria of the Committee on Financial Accounting Standards. 1976. Response to the Financial Accounting Standards Board's Discussion Memorandum Entitled "An Analysis of Issues Related to Criteria for Determining Materiality". The Accounting Review (Supplement): 243-256. Committee members are listed in the Front matter.
Subcommittee on IASC Exposure Draft Number 7 of the American Accounting Association's Committee on Financial Accounting Standards. 1977. The Accounting Review (Supplement): 197, 199-204.
Subcommittee on Price-Level Reporting: Statement Prepared for Financial Accounting Standards Board. 1976. The Accounting Review (Supplement): 215-218. Committee members are listed in the Front matter.
Subcommittee on Price-Level Reporting of the Committee on Financial Accounting Standards: Report to the Financial Accounting Standards Board. 1976. The Accounting Review (Supplement): 259-261. Committee members are listed in the Front matter.
Suffern, E. L. 1913. Treatment of interest on manufacturing investment: Interest as an element of production costs. Journal of Accountancy (May): 329-335.
Suijs, J. 2008. On the value relevance of asymmetric financial reporting policies. Journal of Accounting Research (December): 1297-1321.
Sullivan, M. C. and R. L. Benke Jr. 1997. Comparing introductory financial accounting textbooks. Journal of Accounting Education 15(2): 181-220.
Summers, E. L. 1968. Observation of effects of using alternative reporting practices. The Accounting Review (April): 257-265. (A study of accounting efficiency (r) in the airline industry).
Sunder, S. 1980. Discussion of the role of accounting in financial disclosure. Accounting, Organizations and Society 5(1): 81-86.
Sunder, S. 1989. Proof that in an efficient market, event studies can provide no systematic guidance for revision of accounting standards and disclosure policy for the purpose of maximizing shareholder wealth. Contemporary Accounting Research 5(2): 452-460.
Sunder, S. 2008. Econometrics of fair values. Accounting Horizons (March): 111-125.
Sunder, S. 2009. IFRS and the accounting consensus. Accounting Horizons (March): 101-111.
Sunder, S. 2012. Corporate disclosure: A symposium. Accounting Horizons (June): 353-355.
Sunder, S. and G. Waymire. 1983. Marginal gains in accuracy of valuation from increasingly specific price indexes: Empirical evidence for the U.S. economy. Journal of Accounting Research (Autumn): 565-580.
Sunder, S. and G. Waymire. 1984. Accuracy of exchange valuation rules: Additivity and unbiased estimation. Journal of Accounting Research (Spring): 396-405.
Sunley, W. T. 1923. Intercompany profits. Journal of Accountancy (October): 310-313.
Sunley, W. T. 1923. Minority interests in inter-company profits. Journal of Accountancy (May): 350-355.
Sutherland, R. E. 1964. Residual costing weighed under A.R.B. No. 43. N.A.A. Bulletin (December): 14-18.
Sutherland, R. E. 1964. Steel foundry costing and the residual metal cost concept. N.A.A. Bulletin (May): 33-46.
Sutthachai, S. and T. E. Cooke. 2009. An analysis of Thai financial reporting practices and the impact of the 1997 economic crisis. Abacus 45(4): 493-517.
Sutton, D. B., C. J. Cordery and T. van Zijl. 2015. The purpose of financial reporting: The case for coherence in the conceptual framework and standards. Abacus 51(1): 116-141.
Sutton, M. H. 1997. Financial reporting in U.S. capital markets: International dimensions. Accounting Horizons (June): 96-102.
Sutton, M. H. 2002. Financial reporting at a crossroads. Accounting Horizons (December): 319-328.
Sutton, T. G. 1984. Lobbying of accounting standard-setting bodies in the U.K. and the U.S.A.: A Downsian analysis. Accounting, Organizations and Society (9(1): 81-95.
Sutton, T. G. 1988. The proposed introduction of current cost accounting in the U.K.: Determinants of corporate preference. Journal of Accounting and Economics (April): 127-149.
Sutton, V. 1993. Harmonization of international accounting standards: Is it possible? Journal of Accounting Education 11(1): 177-184.
Swanson, E. B. 1978. The two faces of organizational information. Accounting, Organizations and Society 3(3-4): 237-246.
Swanson, E. P. and F. Niswander. 1992. Voluntary current value disclosures in the real estate industry. Accounting Horizons (December): 49-61.
Swanson, G. A. and J. C. Gardner. 1986. The inception and evolution of financial reporting in the Protestant Episcopal Church in the United States of America. The Accounting Historians Journal 13(2): 55-63.
Sweeney, H. W. 1933. Capital. The Accounting Review (September): 185-199.
Sweeney, H. W. 1933. Income. The Accounting Review (December): 323-335.
Sweeney, H. W. 1935. The technique of stabilized accounting. The Accounting Review (June): 185-205.
Sweet, H. N. 1921. Treatment of commitments of purchasers, etc., on certified balance-sheets. Journal of Accountancy (March): 167-172.
Swieringa, R. 2011. Robert T. Sprouse and fundamental concepts of financial accounting. Accounting Horizons (March): 207-220.
Swieringa, R. J. 1981. The silver-lined bonds of Sunshine Mining. The Accounting Review (January): 166-176.
Swieringa, R. J. 1987. The first 100 days in the life of a new board member. Accounting Horizons (June): 1-7.
Swieringa, R. J. 1996. FASB in my rear view mirror. Emanuel Saxe Lecture, The Baruch College, CUNY (April).
Swieringa, R. J. 1996. Some comments about research and the FASB. Behavioral Research In Accounting (8): 1-7.
Taggart, H. F. and W. B. Castenholz. 1935. Accounting and code regulation. The Accounting Review (March): 69-76.
Takatera, S. and N. Sawabe. 2000. Time and space in income accounting. Accounting, Organizations and Society 25(8): 787-798.
Tan, C. E. L. and S. M. Young. 2015. An analysis of "little r" restatements. Accounting Horizons (September): 667-693.
Tan, L. 2013. Creditor control rights, state of nature verification, and financial reporting conservatism. Journal of Accounting and Economics (February): 1-22.
Tandy, P. R. and N. L. Wilburn. 1992. Constituent participation in standard-setting: The FASB's first 100 statements. Accounting Horizons (June): 47-58.
Tandy, P. R. and N. L. Wilburn. 1996. The academic community's participation in standard setting: Submission of comment letters on SFAS Nos. 1-117. Accounting Horizons (September): 92-111.
Tang, F., T. J. Hess, J. S. Valacich and J. T. Sweeney. 2014. The effects of visualization and interactivity on calibration in financial decision-making. Behavioral Research In Accounting 26(1): 25-58.
Tang, Q. 1994. Economic consequences of the international harmonization of accounting standards: Theory and its Chinese application. The International Journal of Accounting 29(2): 146-160.
Tang, Q. and A. Lau. 2000. Accounting reforms in China: A transition from state plan and control-oriented system to capital market-orientated system. Managerial Finance 26(5): 80-99.
Taplin, R. H. 2003. Harmony, statistical inference with the Herfindahl H index and C index. Abacus 39(1): 82-94.
Tarca, A., P. R. Brown, P. Hancock, D. R. Woodiff, M. E. Bradbury and T. van Ziji. 2007. The matrix format income statement: A case study about earnings management and reporting financial performance. Issues in Accounting Education (November): 607-623.
Tas, L. G. 1992. Measuring international harmonization and standardization: A comment. Abacus 28(2): 211-216.
Taussig, R. A., D. C. Yang and X. Mao. 1994. Financial accounting standards in contemporary China. Advances in International Accounting 7: 29-42.
Tay, J. S. W. and R. H. Parker. 1990. Measuring international harmonization and standardization. Abacus 26(1): 71-88.
Tay, J. S. and R. H. Parker. 1992. Measuring international harmonization and standardization: A reply. Abacus 28(2): 217-220.
Taylor, B. G., L. K. Anderson and J. T. Sennetti. 1987. SFAC No. 2 reliability from a statistical perspective. Journal of Accounting Education 5(2): 315-321.
Taylor, E. Z. and A. C. Dzuranin. 2010. Interactive financial reporting: An introduction to eXtensible Business Reporting Language (XBRL). Issues in Accounting Education (February): 71-83.
Taylor, J. R. 1941. Some antecedents of the Securities and Exchange Commission. The Accounting Review (June): 188-196.
Taylor, M. E. 2009. The IASB's narrative report project. The CPA Journal (November): 30-35.
Taylor, P. 2006. Driving financial process improvement. Strategic Finance (January): 52-55.
Taylor, R. G. 1965. A look at published interim reports. The Accounting Review (January): 89-96.
Taylor, R. W. 2001. Standardize your financial data. Strategic Finance (November): 48-55.
Taylor, S. L. 1987. International accounting standards: An alternative rationale. Abacus 23(2): 157-170.
Taylor, W. G. L. 1907. Over-capitalization should be against the rules of the financial game. Journal of Accountancy (September): 336-341.
Teck, A. 1978. Beyond FAS no. 8: Defining other exposures. Management Accounting (December): 54-57.
Tenner, I. 1950. Balance sheets for the federal government. The Accounting Review (October): 420-424.
Thacker, R. J. 1962. Income statement form and classification. The Accounting Review (January): 51-55.
The Accounting Review. 1943. Fund statement terminology. The Accounting Review (April): 156-164.
The Accounting Review. 1954. American Accounting Association: Report of standards rating committee. The Accounting Review (January): 38-44.
The Accounting Review. 1954. Historical dates in accounting. The Accounting Review (July): 486-493.
The Accounting Review. 1957. Accounting and reporting standards for corporate financial statements 1957 revision. The Accounting Review (October): 536-546.
The Accounting Review. 2018. Online appendix for "Frequent financial reporting and managerial myopia". The Accounting Review (March): 1-7.
The CPA Journal. 2011. Current developments at the SEC: Enforcement, red flags, and the IFRS work plan. The CPA Journal (August): 24-27.
The CPA Journal. 2011. Current developments in the private sector: Focus on transparency and comparability. The CPA Journal (August): 37-39.
The CPA Journal. 2011. Fine-Tuning financial reporting: Views from regulators and the profession. The CPA Journal (August): 16.
The CPA Journal. 2011. Implementing ASU 2011-05. The CPA Journal (September): 25.
The CPA Journal. 2011. James L. Kroeker: SEC chief accountant. The CPA Journal (August): 21-23.
The CPA Journal. 2011. Revenue recognition and leases: Controversial changes drive the discussion. The CPA Journal (August): 40-43.
The CPA Journal. 2011. Updates from FASB and the SEC: Making progress on convergence, transparency, and technology. The CPA Journal (August): 17-20.
The CPA Journal. 2012. Cover story: IlluminatioQ financial reportinQ: Views from reQulators and the profession. The CPA Journal (July): 14-45.
The CPA Journal. 2013. Navigating financial reporting: 12th annual financial reporting conference. The CPA Journal (July): 12-19.
The CPA Journal. 2013. Current developments in the private sector: Digging deeper into complex topics. The CPA Journal (July): 38-41.
The CPA Journal. 2013. GAAP for private companies: Debating alternatives for small and medium-sized entities. The CPA Journal (July): 42-45.
The CPA Journal. 2013. The Big Three convergence projects: Revenue recognition, leases, and financial instruments. The CPA Journal (July): 20-25.
The CPA Journal. 2014. SEC comment letter trends. The CPA Journal (February): 6, 8-15.
The CPA Journal. 2014. Financial reporting issues for preparers. The CPA Journal (July): 44-49.
The CPA Journal. 2014. How to recognize revenue. The CPA Journal (July): 26-31.
The CPA Journal. 2014. Updates from the FASB and the SEC. The CPA Journal (July): 14-19.
The CPA Journal. 2015. Discovering simple truths in a complex world of financial reporting: Views on the current state of the profession. The CPA Journal (July): 20-49. (Topics include: How to recognize revenue 32-35, J. R. Doty keynote address 36-41, Current developments 42-45, and Leases and financial instruments 46-49).
The CPA Journal. 2016. Financial instruments where are we? The CPA Journal (July): 52-55.
The CPA Journal. 2016. Listening to users on transition issues, non-GAAP measures, and disclosures. The CPA Journal (July): 28-33.
The CPA Journal. 2016. Making financial reporting more responsive to users' needs. The CPA Journal (July): 26.
The CPA Journal. 2017. Financial reporting: From rules to practice: Highlights from the 16th annual Baruch College Financial Reporting Conference. The CPA Journal (August): 16-17.
The CPA Journal. 2017. Financial reporting issues for preparers. The CPA Journal (August): 41-43. (Panel discussion).
The CPA Journal. 2017. Implementing new standards for revenue recognition, leases, and financial statements. The CPA Journal (August): 28-30. (Panel discussion).
The CPA Journal. 2017. The changing landscape of financial reporting: Taking stock and looking forward. The CPA Journal (August): 18-23. (Opening remarks from Wesley Bricker (SEC) and Lawrence Smith (FASB)).
The CPA Journal. 2018. The decision relevance of financial reporting: An exclusive CPA Journal panel discussion. The CPA Journal (February): 24-33.
The CPA Journal. 2019. Monitoring risk in financial reporting: Regulators look closer at cybersecurity, sustainability, and governance. The CPA Journal (August): 16-17.
The CPA Journal. 2020. Regulators and standard setters. The CPA Journal (February): 18-27.
The CPA Journal. 2021. Regulators and standards setters update. The CPA Journal (February/March): 21-23.
The CPA Journal. 2022. Financial reporting today: Highlights from the 20th annual Baruch College Financial Reporting Conference. The CPA Journal (May/June): 16-23.
Thielemann, F. and T. Dinh. 2019. Non-GAAP earnings disclosures around regulation G.- The case of "implicit non-GAAP reporting." Advances in Accounting: Incorporating Advances in International Accounting (46): 100432.
Thom, H. 1927. Expressing preferred stock on the balance sheet. The Accounting Review (March): 1-9.
Thomas. A. L. 1965. A common dollar funds statement. The Accounting Review (January): 223-230.
Thomas, A. L. 1969. The Allocation Problem in Financial Accounting Theory. Studies in Accounting Research (3). American Accounting Association.
Thomas, A. L. 1971. Useful arbitrary allocations (With a comment on the neutrality of financial accounting reports). The Accounting Review (July): 472-479.
Thomas, A. L. 1972. The Chambers-Kennelly-McRae-Reilly-Weltmer thesis: An addendum. Abacus 8(1): 75.
Thomas, A. L. 1974. The Allocation Problem: Part Two. Studies in Accounting Research (9). American Accounting Association.
Thomas, J. 2009. Convergence: Businesses and business schools prepare for IFRS. Issues in Accounting Education (August): 369-376.
Thomas, J. K. 1989. Unusual patterns in reported earnings. The Accounting Review (October): 773-787.
Thomas, P. B. and J. L. Hagler. 1988. Push down accounting: A descriptive assessment. Accounting Horizons (September): 26-31. (When a subsidiary company with separate financial statements restates the reported value of its assets based on the parent's purchase price).
Thomas, W. E. 1951. One approach to the problem of communicating accounting information. The Accounting Review (July): 395-399.
Thompson, J. E. 2011. The role of financial accounting in investing in 1870s America. The Accounting Historians Journal 38(1): 81-109.
Thompson, J. E. 2013. Railroad investing and the importance of financial accounting information in 1880s America. The Accounting Historians Journal 40(2): 55-89.
Thompson, J. H., J. S. Worthington and L. M. Smith. 1987. An inconsistency in the method of accounting for changes in estimate: Variable stock plans. Accounting Horizons (December): 29-33.
Thompson, R. 1986. Comment on "Standard setting and security returns: A time series analysis of FAS No. 8 events". Contemporary Accounting Research 3(1): 242-250.
Thompson, R. R. 1932. Capital and revenue profits and losses. The Accounting Review (September): 153-168.
Thornton, D. B. 1979. Information and institutions in the capital market. Accounting, Organizations and Society 4(3): 211-233.
Thornton, D. B. 1986. Current cost disclosers and nondisclosers: Theory and Canadian evidence. Contemporary Accounting Research 3(1): 1-34.
Thornton, D. B. 2012. Business Models in Accounting: The Theory of the Firm and Financial Reporting. The Accounting Review (March): 712-713.
Thornton, T. 2005. Carol Tome: "No winking, no blinking" at The Home Depot. Strategic Finance (July): 36-40. (Compliance with Sarbanes-Oxley).
Tilly, V. S. 1948. The income statement and its significance in financial reporting. The Accounting Review (July): 296-304.
Tinkelman, D. P. and M. Gomma. 2021. Calibrating word-sized graphics for financial accounting applications: Evidence and examples. Journal of Emerging Technologies in Accounting 18(2): 157-169.
Tinsley, A. L. 1917. Classification of income and profit and loss accounts. Journal of Accountancy (August): 94-99.
Tippett, M. 1989. The estimation of realizable holding gains. Abacus 25(2): 135-148.
Toerner, M. C. 2009. A guide to using the accounting standards codification. The CPA Journal (February): 20-25.
Toffler, B. L. and J. Reingold. 2003. Final Accounting: Ambition, Greed and the Fall of Arthur Andersen. Broadway Books.
Tollington, T. and G. Spinelli. 2012. Applying Wand and Weber's surface and deep structure approaches to financial reporting systems. Abacus 48(4): 502-517.
Tomy, R. E. 2019. Threat of entry and the use of discretion in banks' financial reporting. Journal of Accounting and Economics (February): 1-35.
Towery, E. M. 2017. Unintended consequences of linking tax return disclosures to financial reporting for income taxes: Evidence from schedule UTP. The Accounting Review (September): 201-226.
Towles, M. F. 1974. Leases and the relevant APB opinions. Management Accounting (May): 37-41.
Treadway, J. C. 1986. The national commission on fraudulent reporting: An update. Management Accounting (September): 24-27.
Trenholm, B. and F. Arcelus. 1989. Accounting valuation methods: Structuring an unstructured problem. Accounting Horizons (September): 82-89.
Tribunella, H. 2009. Twenty questions on international financial reporting standards. The CPA Journal (March): 32-37.
Trivedi, V. U. and J. Chung. 2006. The impact of compensation level and context on income reporting behavior in the laboratory. Behavioral Research in Accounting (18): 167-183.
Trombley, M. A. 1989. Accounting method choice in the software industry: Characteristics of firms electing early adoption of SFAS No. 86. The Accounting Review (July): 529-538.
Trombley, M. A. 1990. A reply to "A comment on 'Accounting method choice in the software industry' ". The Accounting Review (October): 955-959.
Troshani, I., M. Janssen, A. Lymer and L. D. Parker. 2018. Digital transformation of business-to-government reporting: An institutional work perspective. International Journal of Accounting Information Systems (31): 17-36.
Trott, E. W. 2009. Accounting for debt instruments held as assets. Accounting Horizons (December): 457-469.
Trueblood, R. M. 1966. Accounting principles: The board and its problems. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 183-191.
Trueman, B. 1987. Discussion of operating decisions and the disclosure of management accounting information. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 190-193.
Trumbull, W. P. 1952. The all-inclusive standard. The Accounting Review (January): 3-14.
Trumbull, W. P. 1953. Disclosure as a standard of income reporting. The Accounting Review (October): 471-481.
Trumbull, W. P. 1963. Developing the funds statement as the third major financial statement. N.A.A. Bulletin (April): 21-31.
Trussel, J. M. and L. C. Rose. 2009. Fair value accounting and the current financial crisis. The CPA Journal (June): 26-30.
Tsakumis, G. T. 2007. The influence of culture on accountants' application of financial reporting rules. Abacus 43(1): 27-48.
Tsakumis, G. T., D. R. Campbell Sr. and T. S. Doupnik. 2009. IFRS: Beyond the standards. Journal of Accountancy (February): 34-39.
Tsao, S., H. Lu and E. C. Keung. 2018. Interim reporting frequency and the mispricing of accruals. Accounting Horizons (September): 29-47.
Tsay, B. and J. R. J. Steverson. 1991. Post merger: Integrating the accounting system. Management Accounting (January): 20-23.
Tucker, I. 2017. The blueprint for continuous accounting: Digital finance is all about speed, automation, and flexibility - and doing away with manual accounting processes. Is your organization on board? Strategic Finance (May): 40-49.
Tucker, J. J. III. 1993. The use of historical analysis to provide alternatives to authoritative justifications of accounting standards: A focus on stock dividends. Journal of Accounting Education 11(2): 259-274.
Tuckerman, B. 1964. Objective consolidation standards for foreign subsidiaries. The Accounting Review (January): 32-37.
Tuckerman, B. 1968. Reporting the results of foreign currency fluctuation. Management Accounting (April): 21-27.
Tumer, T. 2005. Synthesize & translate: Critical competencies for navigating the landscape of financial communication. Cost Management (March/April): 13-19.
Turner, L. E. 2006. Learning from accounting history: Will we get it right this time? Issues in Accounting Education (November): 383-407.
Turpen, R. A. 2017. Not-for-profit entities and the new revenue recognition standard. The CPA Journal (April): 34-41.
Tweedie, D. 2010. Bringing the world together on one standard: Getting the United States to embrace IFRS. The CPA Journal (October): 16-23.
Tyran, M. R. 1965. Mechanization of financial statement preparation. N.A.A. Bulletin (January): 33-46.
Tysiac, K. 2014. Revenue recognition: No time to wait. Journal of Accountancy (July): 40-43.
Tysiac, K. 2014. Seven revenue recognition considerations. Journal of Accountancy (March): 24-26.
Tysiac, K. 2015. 8 accounting and auditing issues you can't afford to ignore: Financial reporting realm has seen significant changes. Journal of Accountancy (March): 37, 39, 41, 43.
Tysiac, K. 2015. Revenue recognition revisited: One-year delay and other clarifications proposed in convergence project. Journal of Accountancy (April/May): 20.
Tysiac, K. 2017. Get revenue recognition right at not-for-profits. Journal of Accountancy (March): 44-48.
Tysiac, K. 2017. Revenue recognition: A complex effort. Journal of Accountancy (March): 67, 69, 71, 73.
Tysiac, K. 2020. Standard setters focus on costs vs. benefits, big three' projects. Journal of Accountancy (December): 38-42.
Tysiac, K. and M. L. Murphy. 2015. Don't lose momentum on revenue recognition standard: Financial statement preparers need to keep pushing ahead on implementation as FASB and IASB work to amend the converged standard. Journal of Accountancy (June): 40-44.
Tysiac, K. 2016. FASB requires earlier reporting of credit losses. Journal of Accountancy (August): 14-15.
Tyson, T. N. and F. A. Jacobs. 1987. Segment reporting in the banking industry: Does it meet the criteria of the conceptual framework? Accounting Horizons (December): 35-41.