Financial Reporting & Standard Setting Bibliography
  
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Abdel-Khalik, A. R. 1975. Advertising effectiveness and accounting policy. The Accounting Review (October): 657-670. (JSTOR link).

Abdel-Khalik, A. R. and J. C. Mckeown. 1978. Disclosure of estimates of holding gains and the assessment of systematic risk. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 46-77. (JSTOR link).

Abdel-Khalik, A. R. and J. C. McKeown. 1978. [Discussion of disclosure of estimates of holding gains and the assessment of systematic risk]: A reply. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 106-110. (JSTOR link).

Abdel-Khalik, A. R. and J. Espejo. 1978. Expectations data and the predictive value of interim reporting. Journal of Accounting Research (Spring): 1-13. (JSTOR link).

Abdel-Khalik, A. R., P. R. Graul and J. D. Newton. 1986. Reporting uncertainty and assessment of risk: Replication and extension in a Canadian setting. Journal of Accounting Research (Autumn): 372-382. (JSTOR link).

Abdelsalam, O. H., S. M. Bryant and D. L. Street. 2007. An examination of the comprehensiveness of corporate internet reporting provided by London-listed companies. Journal of International Accounting Research 6(2): 1-33.

Abdolmohammadi, M. J. and W. J. Read. 2010. Corporate governance ratings and financial restatements: Pre and Post Sarbanes-Oxley Act. Journal of Forensic & Investigative Accounting 2(1): 1-44.

Aboody, D. and B. Lev. 1998. The value relevance of intangibles: The case of software capitalization. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 161-191. (JSTOR link).

Aboody, D. and R. Kasznik. 2000. CEO stock option awards and the timing of corporate voluntary disclosures. Journal of Accounting and Economics (February): 73-100. 

Aboody, D., M. E. Barth and R. Kasznik. 1999. Revaluations of fixed assets and future firm performance: Evidence from the UK. Journal of Accounting and Economics (January): 149-178.

Aboody, D., M. E. Barth and R. Kasznik. 2004. Firms' voluntary recognition of stock-based compensation expense. Journal of Accounting Research (May): 123-150. (JSTOR link).

Aboody, D., R. Kasznik and M. Williams. 2000. Purchase versus pooling in stock-for-stock acquisitions: Why do firms care? Journal of Accounting and Economics (June): 261-286.

Accounting Principles Board. 1978. Basic Concepts and Accounting Principles Underlying Financial Statements of Business Enterprises. In Professional Standards, Accounting, Current Text. Commerce Clearing House.

Adams, B. 2002. Creating value with instant close. Strategic Finance (September): 48-51. (Related to ERP systems).

Adams, C. A. and K. J. McPhail. 2004. Reporting and the politics of difference: (Non)disclosure on ethnic minorities. Abacus 40(3): 405-435.

Adams, E. E. 1922. Provision for obsolescence. Journal of Accountancy (May): 387-388.

Adelberg, A. H. 1979. A methodology for measuring the understandability of financial report messages. Journal of Accounting Research (Autumn): 565-592. (JSTOR link).

Adler, J. 2010. Are your account reconciliations accurate? Strategic Finance (May): 42-46. ("Account reconciliation: A report that assesses the validity, correctness, or appropriateness of an account balance at a specific point in time - documented by relevant calculations, clear and complete explanations, and copies of supporting documentation - and that is consistent with the company's policies and procedures.").

Adler, J. 2011. Closing the loop on closing the books. Strategic Finance (July): 43-47.

Advanced Corporate Reporting (ACCA) Textbook. Foulks Lynch.

Aerts, W. 1994. On the use of accounting logic as an explanatory category in narrative accounting disclosures. Accounting, Organizations and Society 19(4-5): 337-353.

Agami, A. M. 1978. Accounting for troubled debt restructurings - a flowchart approach. Management Accounting (November): 51-55.

AICPA. 1975. Statement on Auditing Standards No. 5: The Meaning of "Present Fairly in Conformity with Generally Accepted Accounting Principles" in the Independent Auditor's Report. AICPA.

AICPA. 2004. AICPA Professional Standards: As of June 1, 2004 (AICPA Professional Standards, 2004). AICPA.

AICPA. 2008. FASB Codification Developments 2008. AICPA.

AICPA. 2008. Not-for-Profit Organizations Checklists & Illustrative Financial Statements. AICPA.

AICPA. 2008. State and Local Governments Checklists & Illustrative Financial Statements. AICPA.

AICPA. 2009. Current Economic Crisis: Accounting Issues and Risks for Financial Management and Reporting - 2009. AICPA.

AICPA Study Group on the Objectives of Financial Statements. 1973. Objectives of Financial Statements. AICPA.

Aier, J. K., J. Comprix, M. T. Gunlock and D. Lee. 2005. The financial expertise of CFOs and accounting restatements. Accounting Horizons (September): 123-135.

Ajinkya, B. B. 1980. An empirical evaluation of line-of-business reporting. Journal of Accounting Research (Autumn): 343-361. (JSTOR link).

Akhtaruddin, M., M. A. Hossain, M. Hossain and L. Yao. 2009. Corporate governance and voluntary disclosure in corporate annual reports of Malaysian firms. Journal of Applied Management Accounting Research (Winter): 1-20.

Akresh, M. S. and J. Fuersich. 1994. Stock options: Accounting, valuation, and management issues. Management Accounting (March): 51-53.

Alali, F. and L. Cao. 2010. International financial reporting standards - credible and reliable? An overview. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 79-86.

Albrecht, W. S. 1976. Estimation error in income determination. The Accounting Review (October): 823-837. (JSTOR link).

Albrecht, W. S. 1978. Estimation error in income determination: A reply. The Accounting Review (October): 1003-1004. (JSTOR link).

Alderman, C. W., G. E. Summers and M. J. Welsh. 1983. The trend toward soft data in accounting. Management Accounting (December): 34-35, 38-39.

Aldridge, C. R. and J. L. Colbert. 1997. We need better financial reporting. Management Accounting (July): 32-36. (Discussion of the need for nonfinancial and forward-looking information as well as financial and historical information).

Alexander, D. and E. Jermakowicz. 2006. A true and fair view of the principles/rules debate. Abacus 42(2): 132-164.

Alexander, M. O. 1981. Discussion of 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): 212-217. (JSTOR link).

Alexander, S. S. 1973. Income measurement in a dynamic economy. Monograph no 1. In Five Monographs on Business Income. AICPA. Reprint of the 1950 original. Scholars Book Co: 1-95.

Alford, A., J. Jones, R. Leftwich and M. Zmijewski. 1993. The relative informativeness of accounting disclosures in different countries. Journal of Accounting Research (Studies on International Accounting): 183-223. (JSTOR link).

Alford, R. M., T. M. DiMattia, N. T. Hill and K. T. Stevens. 2011. A series of revenue recognition research cases using the codification. Issues In Accounting Education (August): 609-618.

Alford, A. W., J. J. Jones and M. E. Zmijewski. 1994. Extensions and violations of the statutory SEC form 10-K filing requirements. Journal of Accounting and Economics (January): 229-254.

Alhashim, D. D. and S. P. Garner. 1973. Postulates for localized uniformity in accounting. Abacus 9(1): 62-72.

Ali, A. and K. R. Kumar. 1994. The magnitudes of financial statement effects and accounting choice: The case of the adoption of SFAS 87. Journal of Accounting and Economics (July): 89-114.

Ali, A. and L. Hwang. 2000. Country-specific factors related to financial reporting and the value relevance of accounting data. Journal of Accounting Research (Spring): 1-21. (JSTOR link).

Ali, A., T. Chen and S. Radhakrishnan. 2007. Corporate disclosures by family firms. Journal of Accounting and Economics (September): 238-286.

Alleman, R. H. 1982. Why ITT likes FAS 52. Management Accounting (July): 22-29.

Allen, L. E. 1958. Toward more clarity in business communications by modern logical methods. Management Science (October): 121-135. (JSTOR link).

Allen, R. 2005. Less is more. Strategic Finance (June): 44-49. (Improving the closing process).

Allen, R. N. 1950. Timely issuance of monthly reports - An outline of an early closing procedure. N.A.C.A. Bulletin (January): 637-642.

Alltizer, R. L., B. P. McAllister and B. D. Jarnagin. 2008. FIN 48: Accounting and auditing implications. The CPA Journal (August): 44-47.

Alm, I. W. 1939. Combining adjusting and closing Entries. The Accounting Review (December): 432-436. (JSTOR link).

Altamuro, J. and A. Beatty. 2010. How does internal control regulation affect financial reporting? Journal of Accounting and Economics (February): 58-74.

Amer, T. 1991. An experimental investigation of multi-cue financial information display and decision making. Journal of Information Systems (Fall): 18-34.

Amer, T., A. D. Bailey Jr. and P. De. 1987. A review of the computer information systems research related to accounting and auditing. Journal of Information Systems (Fall): 3-28.

Amernic, J. H. 1986. A framework for analyzing financial reporting cases. Journal of Accounting Education 4(1): 81-94.

Amir, E. 1996. The effect of accounting aggregation on the value-relevance of financial disclosures: The case of SFAS No. 106. The Accounting Review (October): 573-590. (JSTOR link).

Amir, E. and A. Ziv. 1997. Recognition, disclosure, or delay: Timing the adoption of SFAS No. 106. Journal of Accounting Research (Spring): 61-81. (JSTOR link).

Amlie, T. T. 2011. Measurement of incentive stock option expense: Is the issue settled? The CPA Journal (July): 28-31.

Andersen, A. 1929. Financial and industrial investigations. The Accounting Review (March): 16-22. (JSTOR link).

Anderson, C. 2010. Discussion of 'Analyzing late SEC filings for differential impacts of IS and accounting issues'. International Journal of Accounting Information Systems 11(3): 211-213.

Anderson, J. A. 1976. A Comparative Analysis of Selected Income Measurement Theories in Financial Accounting. Studies in Accounting Research (12). American Accounting Association.

Anderson, J. A. 1982. A discussion of "Coalition formation in the APB and the FASB". The Accounting Review (January): 190-195. (JSTOR link).

Anderson, J. A. and S. L. Meyers. 1975. Some limitations of efficient markets research for the determination of financial reporting standards. Abacus 11(1): 18-36.

Anderson, J. C. and A. W. Frankle. 1980. Voluntary social reporting: An iso-beta portfolio analysis. The Accounting Review (July): 467-479. (JSTOR link).

Anderson, J. C. and J. G. Louderback III. 1975. Income manipulation and purchase-pooling: Some additional results. Journal of Accounting Research (Autumn): 338-343. (JSTOR link).

Anderson, R. C., S. A. Mansi and D. M. Reeb. 2004. Board characteristics, accounting report integrity, and the cost of debt. Journal of Accounting and Economics (September): 315-342.

Anderson, T. 1992. Accounting earnings announcements and differential predisclosure information. Abacus 28(2): 121-132.

Anderson, T. L. Jr. 1982. Do annual reports really communicate? Management Accounting (September): 15-21, 42.

Ang, N., B. K. Sidhu and N. Gallery. 2000. The incentives of Australian public companies lobbying against proposed superannuation accounting standards. Abacus 36(1): 40-70.

Anthony, J. J. and S. C. Dilley. 1988. The tax basis financial reporting alternative for nonpublic firms. Accounting Horizons (September): 41-47.

Anthony, P. 1977. Goodbye goodwill - Hello share of the market. Management Accounting (June): 31-40.

Anthony, R. N. 1993. The foolishness of FASB's nonprofit classes. Management Accounting (July): 53-57.

Anthony, R. N. 1997. Financial reporting in the 1990s and beyond. Accounting Horizons (December): 107-111.

Anton, H. R. 1954. Funds statement practices in the United States and Canada. The Accounting Review (October): 620-627. (JSTOR link).

Anton, H. R. 1955. The funds statement as an internal report to management. The Accounting Review (January): 71-79. (JSTOR link).

Anton, H. R. 1973. Discussion of an empirical evaluation of possible explanations for the differing treatment of apparently similar unusual events. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 96-98. (JSTOR link).

Anyon, J. T. 1909. Sinking funds and reserve accounts. Journal of Accountancy (January): 185-191.

Apitz, J. W. 1913. A question of partners' drawing and dividends. Journal of Accountancy (January): 72-73.

Apostolou, B. and N. G. Apostolou. 2008. Derivatives: New disclosures required. The CPA Journal (November): 28-36.

Appleby, B. G. 1946. Correlation of costs to financial statements. The Accounting Review (October): 410-415. (JSTOR link).

Aranya, N. 1974. The influence of pressure groups on financial statements in Britain. Abacus 10(1): 3-12.

Archer, S., P. Del Vaille and S. Mcleay. 1996. A statistical model of international accounting harmonization. Abacus 32(1): 1-29.

Archerd, W. R. 1952. An application of whole dollar accounting. N.A.C.A. Bulletin (January): 617-628. (Discussion related to eliminating pennies - pennyless accounting, cents elimination, or whole dollar accounting).

Archibald, T. R. 1967. The return to straight-line depreciation: An analysis of a change in accounting method. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 164-180. (JSTOR link).

Armstrong, C. S., W. R. Guay and J. P. Weber. 2010. The role of information and financial reporting in corporate governance and debt contracting. Journal of Accounting and Economics (December): 179-234.

Armstrong, R. D. 1920. Regulation of bond discount. Journal of Accountancy (July): 18-35.

Arndt, T. L. and R. W. Jones. 1982. Closing the GAAP in church accounting. Management Accounting (August): 26-31.

Arnett, H. E. 1965. Application of the capital gains and losses concept in practice. The Accounting Review (January): 54-64. (JSTOR link).

Arnett, H. E. 1967. The concept of fairness. The Accounting Review (April): 291-297. (JSTOR link).

Arnett, H. E. 1969. Taxable income vs. financial income: How much uniformity can we stand? The Accounting Review (July): 482-494. (JSTOR link).

Arnett, H. E. 1978. APB opinion no. 29: Accounting for nonmonetary transactions - Some new perspectives. Management Accounting (October): 41-48.

Arnett, H. E. 1979. Proposed Funds Statements for Managers and Investors. National Association of Accountants.

Arnold, D. F. and T. E. Humann. 1973. Earnings per share: An empirical test of the market parity and the investment value methods. The Accounting Review (January): 23-33. (JSTOR link).

Arnold, J. L., W. W. Holder and J. R. Williams. 1983. FASB should establish an accounting laboratory. Management Accounting (March): 52-54.

Arnold, P. J. and L. S. Oakes. 1998. Accounting as discursive construction: The relationship between statement of financial accounting standards no. 106 and the dismantling of retiree health benefits. Accounting, Organizations and Society 23(2): 129-153.

Arnold, S. 2009. IFRS risk planning and controls execution. Journal of Accountancy (September): 34-37.

Arya, A. and A. Reinstein. 2010. Recent developments in fair value accounting. The CPA Journal (August): 20-29.

Arya, A. and B. Mittendorf. 2004. Benefits of a slanted view: A discussion of ‘disclosure bias’. Journal of Accounting and Economics (December): 251-262.

Arya, A., J. C. Glover and S. Sunder. 2003. Are unmanaged earnings always better for shareholders? Accounting Horizons (Supplement): 111-116.

Asbra, M. and K. Miles. 2009. The valuation of earn-outs and acquired contingencies under SFAS 141(R). The CPA Journal (March): 38-42.

Ashbaugh, H. and M. Pincus. 2001. Domestic accounting standards, international accounting standards, and the predictability of earnings. Journal of Accounting Research (December): 417-434. (JSTOR link).

Ashbaugh, H., K. M. Johnstone and T. D. Warfield. 1999. Corporate reporting on the internet. Accounting Horizons (September): 241-257.

Ashburne, J. G. 1962. A forward looking statement of financial position. The Accounting Review (July): 475-478. (JSTOR link).

Ashton, R. H. 1974. The predictive-ability criterion and user prediction models. The Accounting Review (October): 719-732. (JSTOR link).

Ashton, R. H. 1976. The predictive-ability criterion and user prediction models: A reply. The Accounting Review (July): 680-682. (JSTOR link).

Asthana, S. 2001. The impact of regulatory and audit environment on managers' discretionary accounting choices: The case of SFAS No. 106. Accounting and the Public Interest (1): 73-96.

Atiase, R. K., L. S. Bamber and R. N. Freeman. 1988. Accounting disclosures based on company size: Regulations and capital markets evidence. Accounting Horizons (March): 18-26.

Atkins, R. 1917. Cost records and profits. Journal of Accountancy (September): 239-240.

Atkinson, S. K. 1935. Accounting treatment of the bond sinking fund and reserve. The Accounting Review (March): 102-105. (JSTOR link).

Atkinson, S. K. 1953. For better public reporting of production costs. N.A.C.A. Bulletin (August): 1575-1587.

Avery, H. G. 1941. Capital and revenue expenditures. The Accounting Review (September): 274-281. (JSTOR link).

Avery, H. G. 1956. The relative importance of fixed assets. The Accounting Review (July): 435-438. (JSTOR link).

Avery, H. G. 1957. Unbilled revenues. The Accounting Review (July): 403-405. (JSTOR link).

Ayers, B. C., C. E. Lefanowicz and J. R. Robinson. 2000. The financial statement effects of eliminating the pooling-of-interest method of acquisition accounting. Accounting Horizons (March): 1-19.

Ayers, B. C., C. E. Lefanowicz and J. R. Robinson. 2002. Do firms purchase the pooling method? Review of Accounting Studies 7(1): 5-32.

Ayres, F. L. 1986. A comment on corporate preferences for foreign currency accounting standards. Journal of Accounting Research (Spring): 166-169. (JSTOR link).

Ayres, F. L. 1986. Characteristics of firms electing early adoption of SFAS 52. Journal of Accounting and Economics (June): 143-158.

Ayers, G. C., S. Ramalingegowda and P. E. Yeung. 2011. Hometown advantage: The effects of monitoring institution location on financial reporting discretion. Journal of Accounting and Economics (June): 41-61.

Babich, G. 1975. The application of information theory to accounting reports: An appraisal. Abacus 11(2): 172-181.

Bachar, J., N. D. Melumad and G. Weyns. 1997. On cost tradeoffs between conservative and market value accounting. Review of Accounting Studies 2(1): 7-34.

Badertscher, B. A. and J. J. Burks. 2011. Accounting restatements and the timeliness of disclosures. Accounting Horizons (December): 609-629.

Bagby, J. W. and P. L. Kintzle. 1987. Management discussion and analysis: Discretionary disclosures and the business segment. Accounting Horizons (March): 51-60.

Backer, M. 1969. Comments on "The value of the SEC's accounting disclosure requirements". The Accounting Review (July): 533-538. (JSTOR link).

Backer, M. 1972. Reporting profit expectations. Management Accounting (February): 33-37.

Backer, M. and M. L. Gosman. 1978. Financial reporting and business liquidity. Management Accounting (November): 56.

Backer, M. and M. L. Gosman. 1978. Financial Reporting and Business Liquidity. National Association of Accountants.

Baginski, S. P., J. M. Hassell and M. D. Kimbrough. 2002. The effect of legal environment on voluntary disclosure: Evidence from management earnings forecasts issued in U.S. and Canadian markets. The Accounting Review (January): 25-50. (JSTOR link).

Baginski, S. P., J. M. Hassell and M. D. Kimbrough. 2004. Why do managers explain their earnings forecasts? Journal of Accounting Research (March): 1-29. (JSTOR link).

Bahnson, P. R. and P. B. W. Miller. 2004. It's time to get rid of LIFO conformity. Strategic Finance (June): 43-47.

Bahnson, P. R., B. P. McAllister and P. B. W. Miller. 2008. Noncontrolling interest: Much more than a name change. Journal of Accountancy (November): 46-53.

Bailey, L. P. 1989. GASB's future role. Management Accounting (March): 54-57. (Proposal related to how to integrate the FASB and GASB rule making process).

Bairstow, C. W. 1924. Adjusting the books to the appraisal. Journal of Accountancy (November): 379-384.

Baker, C. R. 2008. The inevitable move to IFRS? The CPA Journal (December): 6-9.

Baker, R., T. Christensen and D. Cottrell. 2010. Advanced Financial Accounting, 9th edition. McGraw-Hill/Irwin.

Balakrishnan, R., T. S. Harris and P. K. Sen. 1990. The predictive ability of geographic segment disclosures. Journal of Accounting Research (Autumn): 305-325. (JSTOR link).

Balch, F. N. 1932. How to tell the truth in accounting. N.A.C.A. Bulletin (February 15): 805-810.

Balderston, F. E. 1966. Financial regulation as a control system problem: The case of the savings and loan industry. Management Science (June): B417-B432. (JSTOR link).

Ball, I. 2009. Serving the public interest: How the IFAC fulfills its mission in a globalized economy. Cost Management (January/February): 34-39.

Ball, R. 1980. Discussion of accounting for research and development costs: The impact on research and development expenditures. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): 27-37. (JSTOR link).

Ball, R. 2008. What is the actual economic role of financial reporting? Accounting Horizons (December): 427-432.

Ball, R. and G. Foster. 1982. Corporate financial reporting: A methodological review of empirical research. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 161-234. (JSTOR link).

Ball, R. and G. Foster. 1982. [Discussion of corporate financial reporting: A methodological review of empirical research]: A reply. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 245-248. (JSTOR link).

Ball, R. and P. Brown. 1968. An empirical examination of accounting income numbers. Journal of Accounting Research (Autumn): 159-178.

Ball, R., A. Robin and G. Sadka. 2008. Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatism. Review of Accounting Studies 13(2-3): 168-205.

Ball, R., B. Lev and R. Watts. 1976. Income variation and balance sheet compositions. Journal of Accounting Research (Spring): 1-9. (JSTOR link).

Ballantine, H. W. and G. S. Hills. 1935. Corporate capital and restrictions upon dividends. The Accounting Review (September): 246-268. (JSTOR link).

Baloff, N. and J. W. Kennelly. 1967. Accounting implications of product and process start-ups. Journal of Accounting Research (Autumn): 131-143. (JSTOR link).

Balsam, S. 2007. A bid for fair value. Journal of Accountancy (September): 42-45.

Balsam, S. and R. Lipka. 1998. Share prices and alternative measures of earnings per share. Accounting Horizons (September): 234-249.

Balsam, S., A. L. Reitenga and J. Yin. 2008. Option acceleration in response to SFAS No. 123(R). Accounting Horizons (March): 23-45.

Balsam, S., H. A. Mozes, and H. A. Newman. 2003. Managing pro forma stock option expense under SFAS No. 123. Accounting Horizons (March): 31-45.

Balsam, S., I. Haw and S. B. Lilien. 1995. Mandated accounting changes and managerial discretion. Journal of Accounting and Economics (July): 3-29.

Balsam, S., S. O'Keefe and M. M Wiedemer. 2007. Frontline reaction to FASB 123(R). Journal of Accountancy (April): 54-56. (Expensing employee stock options).

Bamber, L. S. and Y. S. Cheon. 1998. Discretionary management earnings forecast disclosures: Antecedents and outcomes associated with forecast venue and forecast specificity choices. Journal of Accounting Research (Autumn): 167-190. (JSTOR link).

Bame-Aldred, C, J. T. Sweeney and D. Seifert. 2007. An examination of the effectiveness of Sarbanes-Oxley whistle-blower protection. Journal of Forensic Accounting 8(1-2): 105-118.

Bannister, J. W. and H. A. Newman. 2003. Analysis of corporate disclosures on relative performance evaluation. Accounting Horizons (September): 235-246.

Bannister, J. W., B. A. Newman and P. Chalos. 1995. Protect your company's earnings forecasts from litigation. Management Accounting (March): 32-35.

Bao, B. and D. Bao. 1989. LIFO adoption: A technology diffusion analysis. Accounting, Organizations and Society 14(4): 303-319.

Barbor, J. F. 1978. Is LIFO a valid accounting practice? Management Accounting (May): 30-34.

Barefield, R. M. and E. E. Comiskey. 1971. Depreciation policy and the behavior of corporate profits. Journal of Accounting Research (Autumn): 351-358. (JSTOR link).

Barefield, R. M. and E. E. Comiskey. 1975. Segmental financial disclosure by diversified firms and security prices: A comment. The Accounting Review (October): 818-821. (JSTOR link).

Bargeron, L. L., K. M. Lehn and C. J. Zutter. 2010. Sarbanes-Oxley and corporate risk-taking. Journal of Accounting and Economics (February): 34-52.

Barker, R. 2004. Reporting financial performance. Accounting Horizons (June): 157-172.

Barkin, S. 1951. A trade unionist views net income determinations. N.A.C.A. Bulletin (June): 1193-1206.

Barlev, B. 1984. Theory, pragmatism and conservatism in reflecting the effects of warrants on diluted EPS. Abacus 20(1): 1-15.

Barlev, B. and H. Levy. 1979. On the variability of accounting income numbers. Journal of Accounting Research (Autumn): 305-315. (JSTOR link).

Barnard, E. S. 1955. Whole dollar accounting - An application. N.A.C.A. Bulletin (August): 1704-1710.

Barnea, A. and S. Sadan. 1974. On the decomposition of the estimation problem in financial accounting. Journal of Accounting Research (Spring): 197-203. (JSTOR link).

Barnea, A., J. Ronen and S. Sadan. 1975. The implementation of accounting objectives: An application to extraordinary items. The Accounting Review (January): 58-68. (JSTOR link).

Barnea, A., T. Dyckman and R. Magee. 1972. Discussion of the predictive content of interim reports - A time series analysis. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 145-155. (JSTOR link).

Barnes, D. P. 1976. Materiality - An illusive concept. Management Accounting (October): 19-20, 32.

Barnett, R. S. 2010. Section 1031 like-kind exchanges and entity considerations. The CPA Journal (May): 42-45.

Barr, A. 1959. Accounting aspects of business combinations. The Accounting Review (April): 175-181. (JSTOR link).

Barr, A. 1963. Financial statements - How reliable? N.A.A. Bulletin (September): 3-12.

Barr, A. 1967. The developing debate on line of business disclosure. Management Accounting (December): 18.

Barr, A. Jr. and J. R. Wildman. 1930. How can appreciation be treated in the accounts? The Accounting Review (March): 34-44. (JSTOR link).

Barr, R. B. 1964. Use of graphs in financial reporting. N.A.A. Bulletin (December): 8-13.

Barra, R. A. and M. E. Taylor. 2007. An experimental investigation of the application of order effects in correctly determining the fairness of accounts receivable. Journal of Forensic Accounting 8(1-2): 155-182.

Barrett, M. E. 1976. Financial reporting practices: Disclosure and comprehensiveness in an international setting. Journal of Accounting Research (Spring): 10-26. (JSTOR link).

Barrett, R. 2003. From fast close to fast forward. Strategic Finance (January): 24-29.

Barrows, W. P. 1916. Receivers and public accountants. Journal of Accountancy (January): 1-15.

Barth, M. and D. Taylor. 2010. In defense of fair value: Weighing the evidence on earnings management and asset securitizations. Journal of Accounting and Economics (February): 26-33.

Barth, M. E. 1994. Fair value accounting: Evidence from investment securities and the market valuation of banks. The Accounting Review (January): 1-25. (JSTOR link). (Part of a forum on financial reporting).

Barth, M. E. 2003. Discussion of “Compensation policy and discretionary disclosure”. Journal of Accounting and Economics (January): 311-318.

Barth, M. E. 2006. Including estimates of the future in today's financial statements. Accounting Horizons (September): 271-285.

Barth, M. E. and C. M. Murphy. 1994. Required financial statement disclosures: Purposes, subject, number, and trends. Accounting Horizons (December): 1-22.

Barth, M. E. and M. F. McNichols. 1994. Estimation and market valuation of environmental liabilities relating to superfund sites. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 177-209. (JSTOR link).

Barth, M. E. and W. R. Landsman. 1995. Fundamental issues related to using fair value accounting for financial reporting. Accounting Horizons (December): 97-107.

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