Management And Accounting Web

International Accounting and Management Bibliography D-H

A-C  |  D-H  |  I-N  |  O-Z

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

International Accounting and Management Main | IFRS Bibliography

D'Andrea, G., D. Marcotte and G. D. Morrison. 2010. Let emerging market customers be your teachers. Harvard Business Review (December): 115-120.

Daniels, J. D. and J. Arpan. 1972. Comparative home country influences on management practices abroad. The Academy of Management Journal 15(3): 305-315. (JSTOR link).

Daniels, J. D., R. A. Pitts and M. J. Tretter. 1984. Strategy and structure of U.S. multinationals: An exploratory study. The Academy of Management Journal 27(2): 292-307. (JSTOR link).

Darby, J. J. 1962. Some suggestions for budgetary control of foreign operations. N.A.A. Bulletin (May): 67-70.

D'Arcy, A. 2001. Accounting classification and the international harmonisation debate - An investigation. Accounting, Organizations and Society 26(4-5): 327-349.

D'Arcy, A. 2004. Accounting classification and the international harmonisation debate: A reply to a comment. Accounting, Organizations and Society 29(2): 201-206.

Dargenidou, C., S. McLeay and I. Raonic. 2006. Expected earnings growth and the cost of capital: An analysis of accounting regime change in the European financial market. Abacus 42(3-4): 388-414.

Daske, H. and G. Gebhardt. 2006. International financial reporting standards and experts' perceptions of disclosure quality. Abacus 42(3-4): 461-498.

Davie, S. S. K. 2005. Vangermeersch manuscript award winner, 2003: Accounting's uses in exploitative human engineering: Theorizing citizenship, indirect rule and Britain's imperial expansion. The Accounting Historians Journal 32(2): 55-80. (JSTOR link).

Davis, S., T. Albright and M. McCoskey. 2011. Establishing a transfer price for an intermediate product: Case study from a multinational enterprise. Cost Management (September/October): 16-22.

Davis-Friday, P. Y. and J. M. Rivera. 2000. Inflation accounting and 20-F disclosures: Evidence from Mexico. Accounting Horizons (June): 113-135.

Davidson, S. and J. M. Kohlmeier. 1966. A measure of the impact of some foreign accounting principles. Journal of Accounting Research (Autumn): 183-212. (JSTOR link).

De Beelde, I. 2003. The development of a Belgian accounting code during the first half of the 20th century. The Accounting Historians Journal 30(2): 1-28. (JSTOR link).

De Carvalho, P. L., A. L. C. Callado. 2017. Financial performance of stocks of companies participating in the Carbon Efficient Index (ICO2). Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil. (6): 105-132.

De Carvalho, P. L. and O. S. Martins. 2017. Performance of sustainability and negotiability indexes in the Brazilian stock market. Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil. (6): 133-158.

De La Bruslerie, H. and H. Gabteni. 2014. Voluntary disclosure of financial information by French firms: Does the introduction of IFRS matter? Advances in Accounting: Incorporating Advances in International Accounting 30(2): 367-380.

De Modesti, M. A. and S. Eriksen. 2008. The redesign and implementation of a cost accounting system for América Latina Logística. Management Accounting Quarterly (Summer): 11-19.

De Roover, R. 1944. Early accounting problems of foreign exchange. The Accounting Review (October): 381-407. (JSTOR link).

De Simone, L. 2016. Does a common set of accounting standards affect tax-motivated income shifting for multinational firms? Journal of Accounting and Economics (February): 145-165.

De Treville, S. and L. Trigeorgis. 2010. It may be cheaper to manufacture at home. Harvard Business Review (October): 84-87.

De Villiers, C. and C. J. van Staden. 2006. Can less environmental disclosure have a legitimising effect? Evidence from Africa. Accounting, Organizations and Society 31(8): 763-781.

De With, E. 2012. The Dutch Way. Strategic Finance (September): 54-59.

Dean, B. V. 1964. Allocation of research and development resources in U.S. and Israel industry. Management Science (September): 94-104. (JSTOR link).

Dean, G. 2007. Editorial: IFRSS enter a fair value, exit price world? Abacus 43(2): i-iv.

Dean, G. and F. Clarke. 2004. Principles vs rules: True and fair view and IFRSS. Abacus 40(2): i-iv.

Dean, G. and F. Clarke. 2005. 'True and fair' and 'fair value' - Accounting and legal will-o'-the-wisps. Abacus 41(2): i-viii.

Deane, J. T. and S. H. Heilman. 2009. Using IFRS to drive business development. Journal of Accountancy (February): 30-34.

Debrecency, R. S. and G. L. Gray. 2013. IT governance and process maturity: A multinational field study. Journal of Information Systems (Spring): 157-188.

Dechert, C. R. 1962. Ente Nazionale Idrocarburi: A state corporation in a mixed economy. Administrative Science Quarterly 7(3): 322-348. (JSTOR link).

Deegan, C. and C. Blomquist. 2006. Stakeholder influence on corporate reporting: An exploration of the interaction between WWF-Australia and the Australian minerals industry. Accounting, Organizations and Society 31(4-5): 343-372.

Deffeyes, K. S. 2001. Hubbert's Peak: The Impending World Oil Shortage. Princeton University Press.

DeFond, M., M. Hung and R. Trezevant. 2007. Investor protection and the information content of annual earnings announcements: International evidence. Journal of Accounting and Economics (March): 37-67.

DeFond, M. L. and M. Hung. 2004. Investor protection and corporate governance: Evidence from worldwide CEO turnover. Journal of Accounting Research (May): 269-312. (JSTOR link).

DeFond, M. L. and M. Hung. 2007. Investor protection and analysts’ cash flow forecasts around the world. Review of Accounting Studies 12(2-3): 377-419.

Delacroix, J. and G. R. Carroll. 1983. Organizational foundings: An ecological study of the newspaper industries of Argentina and Ireland. Administrative Science Quarterly 28(2): 274-291. (JSTOR link).

Delios, A. and P. W. Beamish. 2001. Survival and profitability: The roles of experience and intangible assets in foreign subsidiary performance. The Academy of Management Journal 44(5): 1028-1038. (JSTOR link).

Delios, A. and W. J. Henisz. 2000. Japanese firms' investment strategies in emerging economies. The Academy of Management Journal 43(3): 305-323. (JSTOR link).

Delphos, W. A. 2004. Inside the World's Developmental Finance Institutions. South-Western Educational Publishing.

Dembeck, J. L. and D. E. Stout. 1997. Using a spreadsheet to solve a multinational marketing problem. Management Accounting (January): 33-39. (Using linear programming for determining production and sales mix).

Den Butter, F. A. G. and K. A. Linse. 2008. Rethinking procurement in the era of globalization. MIT Sloan Management Review (Fall): 76-80.

Denton, C. F. 1969. Bureaucracy in an immobilist society: The case of Costa Rica. Administrative Science Quarterly 14(3): 418-425. (JSTOR link).

Derstine, R. P. and W. G. Bremser. 2010. The journey toward IFRS in the United States. The CPA Journal (July): 6-9.

Desai, M. A. 2008. The finance function in a global corporation. Harvard Business Review (July-August): 108-112.

Deshpandé, R. and A. Raina. 2011. The ordinary heroes of the Taj: How an Indian hotel chain's organizational culture nurtured employees who were willing to risk their lives to save their guests. Harvard Business Review (December): 119-123.

Devalle, A., F. Rizzato and D. Busso. 2016. Disclosure indexes and compliance with mandatory disclosure - The case of intangible assets in the Italian market. Advances in Accounting: Incorporating Advances in International Accounting (35): 8-25.

Devang, A., C. Kruse, A. Parker and P. Siren. 2017. The next wave of business models in Asia. MIT Sloan Management Review (Winter): 35-39.

Dezalay, Y. 1995. "Turf battles" or "class struggles": The internationalization of the market for expertise in the "professional society". Accounting, Organizations and Society 20(5): 331-344.

Dezalay, Y. 1995. "Turf battles" or "class struggles": The internationalization of the market for expertise in the "professional society". Accounting, Organizations and Society 20(7-8): 721.

Dierkes, M. 1979. Corporate social reporting in Germany: Conceptual developments and practical experience. Accounting, Organizations and Society 4(1-2): 87-107.

Dietemann, G. J. 1980. Evaluating multinational performance under FAS no. 8. Management Accounting (May): 49-55.

DiMatteo, L. 2003. The Law of International Business Transactions. South-Western Educational Publishing.

Dimitropoulos, P. E., D. Asteriou and E. Koumanakos. 2010. The relevance of earnings and cash flows in a heavily regulated industry: Evidence from the Greek banking sector. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 290-303.

Dimitropoulos, P. E., D. Asteriou, D. Kousenidis and S. Leventis. 2013. The impact of IFRS on accounting quality: Evidence from Greece. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 108-123.

Ding, Y. 2002. International differences in disclosure adequacy: Empirical evidence from annual reports of French and Chinese listed firms. Advances in International Accounting 15: 155-179.

Ding, Y., G. M. Entwistle and H. Stolowy. 2007. Identifying and coping with balance sheet differences: A comparative analysis of U.S., Chinese, and French oil and gas firms using the "statement of financial structure". Issues in Accounting Education (November): 591-606.

Ding, Y., H. Stolowy and M. Tenenhaus. 2003. 'Shopping around' for accounting practices: The financial statement presentation of French groups. Abacus 39(1): 42-65.

Ding, Y., J. Richard and H. Stolowy. 2008. Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model. Accounting, Organizations and Society 33(7-8): 718-755.

DiPiazza, S. A. and R. G. Eccles. 2002. Building Public Trust: The Future of Corporate Reporting. John Wiley & Sons.

DiPiazza, S. A., D. McDonnell, W. G. Parrett, M. D. Rake, F. Samyn and J. S. Turley. 2006. Global Capital Markets And The Global Economy: A Vision From the CEOs of the International Audit Networks. Global Public Policy Symposium -

Dirsmith, M. W. and M. E. Haskins. 1991. Inherent risk assessment and audit firm technology: A contrast in world theories. Accounting, Organizations and Society 16(1): 61-90.

Ditz, G. W. 1959. Industrial administration in communist east Europe. Administrative Science Quarterly 4(1): 82-96. (JSTOR link).

Djatej, A., G. Gao, R. H. S. Sarikas and D. L. Senteney. 2009. An investigation of the comparative impact of degree of implementation of IFRS upon the public and private information quality of East and West European firms. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 208-215.

Djorup, C. 1913. Foreign exchange. Journal of Accountancy (June): 412-426.

Doka, C. 2012. The global fraud threat: A report on causes, detection, and prevention. The CPA Journal (June): 12-13.

Domeratzky, L. 1923. The instability of tariff conditions in Europe. Harvard Business Review (October): 66-73.

Doost, R. K. and K. M. Ligon. 1986. How U. S. and European accounting practices differ. Management Accounting (October): 38-41.

Dorata, N. T. and I. M. Badawi. 2008. International convergence: The case of accounting for business combinations. The CPA Journal (April): 36-38.

Dorian, D. G. 1974. Management accounting in a developing country. Management Accounting (May): 15-18, 24.

Dou, P, C. Truong and M. Veeraraghavan. 2016. Individualism, uncertainty avoidance, and earnings momentum in international markets. Contemporary Accounting Research 33(2): 851-881.

Doupnik, T. and H. Perera. 2011. International Accounting, 3rd edition. McGraw-Hill/Irwin.

Doupnik, T. S. 1986. The evolutions of financial statement indexation in Brazil. The Accounting Historians Journal 13(1): 1-18. (JSTOR link).

Doupnik, T. S. and M. Richter. 2003. Interpretation of uncertainty expressions: A cross-national study. Accounting, Organizations and Society 28(1): 15-35.

Dow, K. E., B. C. Henderson and M. W. Watson. 2014. Blackstone Valley chiropractic Clinic: International deferred compensation. Journal of Forensic & Investigative Accounting 6(2): 290-311.

Downs, A. and R. Gooch. 2008. Marks & Spencer: A case for pro-European tax harmonization. The CPA Journal (January): 40-43.

Doz, Y. J. Santos and P. Williamson. 2001. From Global to Metanational: How Companies Win in the Knowledge Economy. Harvard Business School Press.

Drayton, B. and V. Budinich. 2010. A new alliance for global change. Harvard Business Review (September): 56-64.

Drebin, A. R. 1969. A fallacy of depreciation translation. Journal of Accounting Research (Autumn): 204-214. (JSTOR link).

Drori, G. S., Y. S. Jang and J. W. Meyer. 2006. Sources of rationalized governance: Cross-national longitudinal analyses, 1985-2002. Administrative Science Quarterly 51(2): 205-229. (JSTOR link).

Du Plessis, J. J., B. Grobfeld, C. Luttemann, I Saenger and O. Sandrock. 2010. German Corporate Governance in International and European Context. Springer.

Dulitz, L. 2009. IFRS: A preparer's point of view. Journal of Accountancy (April): 46-50.

Dunn, K., M. Kohlbeck and M. Magilke. 2009. Future profitability, operating cash flows, and market valuations associated with offshoring arrangements of technology jobs. Journal of Information Systems (Fall): 25-47.

Dunn, P. 2006. The role of culture and accounting education in resolving ethical business dilemmas by Chinese and Canadians. Accounting and the Public Interest (6): 116-134.

Durham, J. W. 1992. The introduction of "Arabic" numbers in European accounting. The Accounting Historians Journal 19(2): 25-55. (JSTOR link).

Durocher, S., Y. Gendron and C. Picard. 2016. Waves of global standardization: Small practitioners' resilience and intra-professional fragmentation within the accounting profession. Auditing: A Journal of Practice & Theory 35(1): 65-88.

Duru, A. and D. M. Reeb. 2002. International diversification and analysts' forecast accuracy and bias. The Accounting Review (April): 415-433. (JSTOR link).

Dyer, J. C. IV and A. J. McHugh. 1975. The timeliness of the Australian annual report. Journal of Accounting Research (Autumn): 204-219. (JSTOR link).

Dyreng, S. D., B. P. Lindsey, K. S. Markle and D. A. Shackelford. 2015. The effect of tax and nontax country characteristics on the global equity supply chains of U.S. multinationals. Journal of Accounting and Economics (April-May): 182-202.

Dzinkowski, R. 2001. McDonald's Europe. Strategic Finance (May): 24-27.

Dzinkowski, R. 2003. Kevin Conway on the EU/U.S. export subsidy debate. Strategic Finance (November): 3640.

Dzinkowski, R. 2005. Global economic impacts on strategic financial management. Strategic Finance (December): 36-40.

Dzinkowski, R. 2005. The global CFO. Strategic Finance (January): 33-35.

Dzinkowski, R. 2006. Together of apart? Strategic Finance (October): 36-40. (Related to international standards).

Dzinkowski R. 2007. Convergence or conversion? Let's be clear. Strategic Finance (December): 33-35. (Related to global accounting standards).

Dzinkowski, R. 2007. Saying goodbye to U.S. GAAP. Strategic Finance (June): 46-49.

Dzinkowski, R. 2008. IFRS for all. Strategic Finance (April): 30-33.

Dzinkowski, R. 2009. What's ahead for global standards? An interview with Sir David Tweedie, chairman of the International Accounting Standards Board. Strategic Finance (November): 42-45.

Dzinkowski, R. 2010. Let's have a single set of standards: An interview with Sir David Tweedie, Chairman of the International Accounting Standards Board. Strategic Finance (October): 56-59.

Dzinkowski, R. 2011. Changing of the guard: Interview with Hans Hoogervorst, Chairman of the International Accounting Standards Board. Strategic Finance (October): 44-47.

Dzinkowski, R. 2012. Can anyone solve the Euro woes? Strategic Finance (November): 44-49.

Dzinkowski, R. 2016. Brexit CFO perspectives. Strategic Finance (December): 34-39.

E. C. I. 1969. The Sepoy revolt in India, Brahmin mutineers "Blown from the guns". Administrative Science Quarterly 14(4): 557. (JSTOR link).

Earley, P. C. and E. Mosakowski. 2004. Cultural intelligence. Harvard Business Review (October): 139-146.

Earley, P. C. and H. Singh. 1995. International and intercultural management research: What's next? The Academy of Management Journal 38(2): 327-340. (JSTOR link).

Economy, E. and K. Lieberthal. 2007. Scorched earth. Will environmental risks in China overwhelm its opportunities? Harvard Business Review (June): 88-96.

Edelstein, J. D. and H. J. Ruppel, Jr. 1970. Convention frequency and oligarchic degeneration in British and American unions. Administrative Science Quarterly 15(1): 47-56. (JSTOR link).

Eden, D. and S. Rynes. 2003. From the editors: Publishing across borders: Furthering the internationalization of "AMJ". The Academy of Management Journal 46(6): 679-683. (JSTOR link).

Eden, L., M. T. Dacin and W. P. Wan. 2001. Standards across borders: Crossborder diffusion of the arm's length standard in North America. Accounting, Organizations and Society 26(1): 1-23.

Edey, H. C. 1963. Company accounts in Britain: The Jenkins report. The Accounting Review (April): 262-265. (JSTOR link).

Edwards, A., T. Kravet and R. Wilson. 2016. Trapped cash and the profitability of foreign acquisitions. Contemporary Accounting Research 33(1): 44-77.

Edwards, G. 1915. Accountancy in Canada. Journal of Accountancy (November): 334-348.

Edwards, J. R. 1991. The process of accounting innovation: The publication of consolidated accounts in Britain in 1910. The Accounting Historians Journal 18(2): 113-132. (JSTOR link).

Edwards, J. R. and K. M. Webb. 1984. The development of group accounting in the United Kingdom to 1933. The Accounting Historians Journal 11(1): 31-61. (JSTOR link).

Edwards, J. R. and S. P. Walker. 2007. Accountants in the British census. The Accounting Historians Journal 34(2): 43-74. (JSTOR link).

Edwards, J. R., G. Hammersley and E. Newell. 1990. Cost accounting at Keswick, England, c. 1598-1615: The German connection. The Accounting Historians Journal 17(1): 61-80. (JSTOR link).

Edwards, J. R., H. M. Coombs and H. T. Greener. 2002. British central government and "the mercantile system of double entry" bookkeeping: A study of ideological conflict. Accounting, Organizations and Society 27(7): 637-658.

Edwards, J. R., M. Anderson and D. Matthews. 1997. Accountability in a free-market economy: The British company audit, 1886. Abacus 33(1): 1-25.

Edwards, J. R., M. Anderson and R. A. Chandler. 2007. Claiming a jurisdiction for the “Public Accountant” in England prior to organisational fusion. Accounting, Organizations and Society 32(1-2): 61-100.

Edwards, J. R., T. Boyns and M. Anderson. 1995. British cost accounting development: Continuity and change. The Accounting Historians Journal 22(2): 1-41. (JSTOR link).

Efferin, S. and T. Hopper. 2007. Management control, culture and ethnicity in a Chinese Indonesian company. Accounting, Organizations and Society 32(3): 223-262.

Egelhoff, W. G. 1982. Strategy and structure in multinational corporations: An information-processing approach. Administrative Science Quarterly 27(3): 435-458. (JSTOR link).

Eggert, J. R. 1983. Don't ignore manufacturers' duty drawback. Management Accounting (April): 53-58.

Ehrmann, H. W. 1961. French bureaucracy and organized interests. Administrative Science Quarterly 5(4): 534-555. (JSTOR link).

Eierie, B., J. K. Beckman and K. Eisenrieder. 2007. Financial reporting challenges in a global reporting environment - The case of SAP. Issues in Accounting Education (November): 735-748.

Eining, M. M. and G. M. Lee. 1997. Information ethics: An exploratory study from an international perspective. Journal of Information Systems (Spring): 1-17.

El-Ramly, Y. 2014. Accounting across borders. Journal of Accountancy (May): 40-42, 44.

Elango, B., T. Srinivas and G. T. M. Hult. 2013. Understanding drivers of risk-adjusted performance for service firms with international operations. Decision Sciences 44(4): 755-783.

Elbannan, M. A. 2013. Do analysts follow emerging economy firms with higher intangible assets? Empirical evidence form Egypt. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 50-59.

Elliott, C. W. 1965. The lower of cost or market test for foreign inventories. N.A.A. Bulletin (February): 12-17.

Elliott, C. W. 1966. Quasi-reorganization of an international corporation in the event of currency devaluation. Management Accounting (November): 60-63.

Elliott, E. L., J. Larrea and J. M. Rivera. 1968. Accounting aid to developing countries: Some additional considerations. The Accounting Review (October): 763-768. (JSTOR link).

Elliott, W. B. 2015. Discussion of "Does coordinated presentation help credit analysts identify firm characteristics." Contemporary Accounting Research 32(2): 528-533.

Ellstrand, A. E., L. Tihanyi and J. L. Johnson. 2002. Board structure and international political risk. The Academy of Management Journal 45(4): 769-777. (JSTOR link).

Elshandidy, T. 2014. Value relevance of accounting information: Evidence from an emerging market. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 176-186.

Emery, H. C. 1908. Should speculation be regulated by law? Lessons from German experience. Journal of Accountancy (April): 425-441.

Emmanuel, C., H. Gernon and S. J. Gray. 1998. An approach to teaching international management accounting and control: Integrating corporate strategy, organizational structure and culture. Journal of Accounting Education 16(1): 65-84.

Emmanuel, C. R. 1999. Income shifting and international transfer pricing: A three-country example. Abacus 35(3): 252-267.

Emmanuel, C. R. and N. Garrod. 2002. On the relevance and comparability of segmental data. Abacus 38(2): 215-234.

Eng, L. L., L. Sun and T. Vichitsarawong. 2013. The valuation properties of earnings and book values reported under IAS, domestic GAAP and U.S. GAAP: Evidence from China, Hong Kong, Japan, Korea and Singapore. Advances in Accounting: Incorporating Advances in International Accounting 29(2): 278-285.

Engels, A. 2009. The European emissions trading scheme: An exploratory study of how companies learn to account for carbon. Accounting, Organizations and Society 34(3-4): 488-498.

England, G. W. and R. Lee. 1971. Organizational goals and expected behavior among American, Japanese and Korean managers - A comparative study. The Academy of Management Journal 14(4): 425-438. (JSTOR link).

Enthoven, A. J. H. 1976. Standardized accountancy and economic development. Management Accounting (February): 19-23.

Enthoven, A. J. H. 1980. International management accounting - A challenge for accountants. Management Accounting (September): 25-32.

Enthoven, A. J. H. 1992. Accounting in Russia: From perestroika to profits. Management Accounting (October): 27-31.

Enthoven, A. J. H. 1999. Russia's accounting moves west. Strategic Finance (July): 32-37.

Eppinger, S. D. 2006. The new practice of global product development. MIT Sloan Management Review (Summer): 22-30.

Epstein, B. J. 2009. The economic effects of IFRS adoption. The CPA Journal (March): 26-31.

Epstein, M. J. and J. Manzoni. 1997. The balanced scorecard and tableau de bord: Translating strategy into action. Management Accounting (August): 28-36. (Summary).

Epstein, M. J. 2012. Challenges of governing globally: A strong understanding of the three distinct corporate governance systems around the world will help managers conduct business more effectively in other countries. Strategic Finance (July): 26-34. (The global corporate governance systems include: Anglo American, Communitarian, and Emerging markets).

Epstein, M. J. and P. S. Wisner. 2005. Managing and controlling environmental performance: Evidence from Mexico. Advances in Management Accounting (14): 115-137.

Erlenkotter, D. and A. S. Manne. 1968. Capacity expansion for India's nitrogenous fertilizer industry. Management Science (June): B553-B572. (JSTOR link).

Esch, E. 1925. The transformation of the German railway system since the world war. Harvard Business Review (April): 312-320.

Estrada, A. W., S. W. Martin and S. S. Wechsler. 1998. All aboard for the euro. Management Accounting (August): 37-41.

Etemadi, H., Z. D. Dialami, M. S. Bazaz and R. Parameswaran. 2009. Culture, management accounting and managerial performance: Focus Iran. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 216-225.

Eun, C. and B. Resnick. 2011. International Financial Management, 6th edition. McGraw-Hill/Irwin.

Euske, K. J., M. J. Lebas and C. J. McNair. 1993. Performance management in an international setting. Management Accounting Research (December): 275-299.

Evans, A. L., J. Harris and J. H. Irving. 2016. U.S. exporters leaving tax dollars on the table. Journal of Accountancy (November): 66-70.

Evans, L., R. Baskerville and K. Nara. 2015. Colliding worlds: Issues relating to language translation in accounting and some lessons from other disciplines. Abacus 51(1): 1-36.

Everett, J., D. Neu and A. S. Rahaman. 2007. Accounting and the global fight against corruption. Accounting, Organizations and Society 32(6): 513-542.

Ewer, S. R. and J. R. Williams. 1998. Help in export strategies. Management Accounting (November): 39-42.

Ewert, R. and A. Wagenhofer. 2006. Interne Unternehmensrechnung (Springer-Lehrbuch). Springer.

Ewing, J. S. and T. W. Harrell. 1964. Foreign student attitudes toward American business. The Academy of Management Journal 7(3): 211-223. (JSTOR link).

Eynon, G., N. T. Hill, K. T. Stevens and P. Clarke. 1996. An international comparison of ethical reasoning abilities: Accounting students from Ireland and the United States. Journal of Accounting Education 14(4): 477-492.

Eyring, M. J., M. W. Johnson and H. Nair. 2011. New business models in emerging markets. Harvard Business Review (January/February): 88-95.

Ezzamel, M. 2002. Accounting and redistribution: The palace and mortuary cult in the Middle Kingdom, ancient Egypt. The Accounting Historians Journal 29(1): 61-103. (JSTOR link).

Ezzamel, M. 2009. Order and accounting as a performative ritual: Evidence from ancient Egypt. Accounting, Organizations and Society 34(3-4): 348-380.

Ezzamel, M. and R. Watson. 1998. Market comparison earnings and the bidding-up of executive cash compensation: Evidence from the United Kingdom. The Academy of Management Journal 41(2): 221-231. (JSTOR link).

Faisst, J. and N. Michels-Kim. 2016. Making reports more standardized: The Philips journey toward IBCS. Strategic Finance (October): 34-39.

Fan, J. P. H. and T. J. Wong. 2002. Corporate ownership structure and the informativeness of accounting earnings in East Asia. Journal of Accounting and Economics (August): 401-425.

Fan, J. P. H. and T. J. Wong. 2005. Do external auditors perform a corporate governance role in emerging markets? Evidence from East Asia. Journal of Accounting Research (March): 35-72. (JSTOR link).

Fantl, I. L. 1971. The case against international uniformity. Management Accounting (May): 13-16.

Farh, J. and P. C. Earley, S. Lin. 1997. Impetus for action: A cultural analysis of justice and organizational citizenship behavior in Chinese society. Administrative Science Quarterly 42(3): 421-444. (JSTOR link).

Farman, W. L. 1953. Social accounting in subsistence and family-production type economies. The Accounting Review (July): 392-400. (JSTOR link).

Farman, W. L. and Chi-Ming Hou. 1963. The balance of payments: An accounting analysis. The Accounting Review (January): 133-141. (JSTOR link).

Farmer, S. M., P. Tierney and K. Kung-McIntyre. 2003. Employee creativity in Taiwan: An application of role identity theory. The Academy of Management Journal 46(5): 618-630. (JSTOR link).

Farrell, D. 2004. Beyond offshoring: Assess your company's global potential. Harvard Business Review (December): 82-90.

Farrell, D. 2006. Smarter offshoring. Harvard Business Review (June): 84-92.

Felton, S., T. Dimnik and M. Northey. 1995. A theory of reasoned action model of the Chartered Accountant career choice. Journal of Accounting Education 13(1): 1-19.

Farris, G. F. and D. A. Butterfield. 1972. Control theory in Brazilian organizations. Administrative Science Quarterly 17(4): 574-585. (JSTOR link).

Fay, J. R., M. L. Roush and S. V. Shamenin. 2010. Personal income tax issues for international students in the United States. The CPA Journal (March): 44-50.

Feres de Almeida, J. E. and H. S. Rodrigues. 2017. Effects of IFRS, analysts, and ADR on voluntary disclosure of Brazilian public companies. Journal of International Accounting Research 16(1): 21-35.

Ferris, K. R., J. F. Dillard and L. Nethercott. 1980. A comparison of V-I-E model predictions: A cross-national study in professional accounting firms. Accounting, Organizations and Society 5(4): 361-368.

Feskoe, G. 1980. Reducing currency risks in a volatile foreign exchange market. Management Accounting (September): 19-24.

Filatotchev, I., T. Buck and V. Zhukov. 2000. Downsizing in privatized firms in Russia, Ukraine, and Belarus. The Academy of Management Journal 43(3): 286-304. (JSTOR link).

Filios, V. P. 1981. Four schools of European accounting thought. The Accounting Historians Journal 8(2): 61-78. (JSTOR link).

Filsinger, E. B. 1925. The distribution of American textiles in South America. Harvard Business Review (January): 194-203.

Fingleton, E. 1995. Surviving as the fittest: Reports of Japan's demise have been greatly exaggerated. Worldbusiness (January): 20.

Firth, M. 1996. The transmission of corporate financial information across national borders and equity market linkages. Review of Accounting Studies 1(4): 309-337.

Firth, M. A. 1973. An empirical examination of the applicability of adopting the AICPA and NYSE regulations on free share distributions in the U.K.. Journal of Accounting Research (Spring): 16-24. (JSTOR link).

Fischer, E. S. 1915. The accountant in the orient. Journal of Accountancy (November): 356-360.

Fish, M. W. and W. F. Miller. 2015. Brand X company's 300% tariff. A U.S. company wants to cut costs by importing products, but a high tariff might prevent it. Strategic Finance (July): 46-53.

Fitzpatrick, M. and F. Frank. 2009. IFRS for SMEs: The next standard for U.S. private companies? Journal of Accountancy (December): 50-55.

Fiss, P. C. and E. J. Zajac. 2004. The diffusion of ideas over contested terrain: The (non)adoption of a shareholder value orientation among German firms. Administrative Science Quarterly 49(4): 501-534. (JSTOR link).

Fleischman, R. K. and D. Oldroyd. 2001. An imperial connection? Contrasting accounting practices in the coal mines of north-east England and Nova Scotia, 1825-1900. The Accounting Historians Journal 28(2): 31-62. (JSTOR link).

Fleischman, R. K. and L. D. Parker. 1991. British entrepreneurs and pre-industrial revolution evidence of cost management. The Accounting Review (April): 361-375. (JSTOR link).

Fleischman, R. K. and T. N. Tyson. 1998. The evolution of standard costing in the U.K. and U.S.: From decision making to control. Abacus 34(1): 92-119.

Fleischman, R. K., T. Boyns and T. N. Tyson. 2008. The search for standard costing in the United States and Britain. Abacus 44(4): 341-376.

Fleming, W. G. 1966. Authority, efficiency, and role stress: Problems in the development of East African bureaucracies. Administrative Science Quarterly 11(3): 386-404. (JSTOR link).

Flesher, D. L. and A. D. Sharp. 2011. Mary Elizabeth Murphy's contributions to the development of international accounting. The CPA Journal (March): 6-9.

Flesher, D. L., G. J. Previts and W. D. Samson. 2006. Early American corporate reporting and European capital markets: The case of the Illinois Central Railroad, 1851-1861. The Accounting Historians Journal 33(1): 3-24. (JSTOR link).

Fletcher, L. B., L. S. Hamilton and L. T. Denton. 1999. Exporting the right way. Strategic Finance (July): 26-30.

Forst, A. 2014. IFRS implementation in the European Union and the survival of accounting families. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 187-195.

Fortin, A. 1991. The 1947 French accounting plan: Origins and influences on subsequent practice. The Accounting Historians Journal 18(2): 1-25. (JSTOR link).

Fortin, A. and S. Dicko. 2009. The impact of the new OHADA accounting system on the judgments and decisions of Cameroonian bankers. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 89-105.

Foster, P. B. 1965. Management perspective: Predicting academic performance of foreign and non-foreign students in a graduate business school. The Academy of Management Journal 8(4): 319-323. (JSTOR link).

Fouraker, L. E. and J. M. Stopford. 1968. Organizational structure and the multinational strategy. Administrative Science Quarterly 13(1): 47-64. (JSTOR link).

Foutz, P. B. 1975. The teaching of international accounting. Management Accounting (June): 31-33.

Fox, G. H. and C. A. Joiner. 1964. Perceptions of the Vietnamese public administration system. Administrative Science Quarterly 8(4): 443-481. (JSTOR link).

Fox, J. 2012. Out of Africa. Harvard Business Review (November): 144-145. (Review of books about Africa).

Frances. J., and E. Garnsey. 1996. Supermarkets and suppliers in the United Kingdom: System integration, information and control. Accounting, Organizations and Society (21): 591-610.

Francis, J., D. Nanda and X. Wang. 2006. Re-examining the effects of regulation fair disclosure using foreign listed firms to control for concurrent shocks. Journal of Accounting and Economics (September): 271-292.

Francis, J. R. and B. M. Pollard. 1979. An investigation of nonaudit fees in Australia: Recent developments in the nonaudit services debate. Abacus 15(2): 136-144.

Francis, J. R. and D. J. Stokes. 1986. Audit prices, product differentiation, and scale economies: Further evidence from the Australian market. Journal of Accounting Research (Autumn): 383-393. (JSTOR link).

Francis, J. R., C. Richard and A. Vanstraelen. 2009. Assessing France's joint audit requirement: Are two heads better than one? Auditing: A Journal of Practice & Theory 28(2): 35-63.

Francis, J. R., I. K. Khurana and R. Pereira. 2005. Disclosure incentives and effects on cost of capital around the world. The Accounting Review (October): 1125-1162. (JSTOR Link).

Francis, J. R., S. X. Huang and I. K. Khurana. 2016. The role of similar accounting standards in cross-border mergers and acquisitions. Contemporary Accounting Research 33(3): 1298-1330.

Francis, M. C., T. C. Mulder and J. S. Stark. 1995. Intentional Learning: A Process for Learning to Learn in the Accounting Curriculum. Accounting Education Series (12). American Accounting Association.

Francis, R. N. 2010. The presence of foreign private issuers in the North American Compustat Database: A note for empirical research in accounting and finance. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 221-226.

Frank, C. L. 1907. The United States Customs Service. Journal of Accountancy (June): 131-137.

Frank, W. G. 1979. An empirical analysis of international accounting principles. Journal of Accounting Research (Autumn): 593-605. (JSTOR link).

Franko, L. G. 1974. The move toward a multidivisional structure in European organizations. Administrative Science Quarterly 19(4): 493-506. (JSTOR link).

Frazer, G. E. 1929. Accounting in Italy. The Accounting Review (March): 33-37. (JSTOR link).

Fredrikson, E. B. 1968. On the measurement of foreign income. Journal of Accounting Research (Autumn): 208-221. (JSTOR link).

Freear, J. 1982. The final examinations of the institute of chartered accountants in England and Wales, 1882-1981. The Accounting Historians Journal 9(1): 53-89. (JSTOR link).

Freear, J. 1986. An accountant in the Bolivian jungle. The Accounting Historians Journal 13(2): 145-150. (JSTOR link).

Freedman, M. and B. Jaggi. 2017. Reflections on editing Advances in Environmental Accounting & Management. Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil. (6): 1-7.

Freire, F. d. S. 2017. Guest editorial: Introduction to the special issue. Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil. (6): 9-11.

Frese, M., W. Kring, A. Soose and J. Zempel. 1996. Personal initiative at work: Differences between East and West Germany. The Academy of Management Journal 39(1): 37-63. (JSTOR link).

Frey, K. M. 1977. Management of foreign exchange risk with forward contracts. Management Accounting (March): 45-48.

Friedman, T. L. 2000. The Lexus and the Olive Tree: Understanding Globalization. Anchor Books.

Friedman, T. L. 2006. The World Is Flat [Updated and Expanded]: A Brief History of the Twenty-first Century. Farrar, Straus and Giroux. (Note).

Friedman, T. L. 2009. Hot, Flat, and Crowded. Picador / Farrar, Straus and Giroux.

Friedrich, J., A. Noam and E. Ofek. 2014. Right up the middle: How Israeli firms go global. Harvard Business Review (May): 113-117.

Frino, A., R. Palumbo, F. Capalbo, D. Gerace and V. Mollica. 2013. Information disclosure and stock liquidity: Evidence from Borsa Italiana. Abacus 49(4): 423-440.

Frost, C. A. 1994. Discussion of the effects of accounting diversity: Evidence from the European Union. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 169-175. (JSTOR link).

Frost, C. A. and G. Pownall. 1994. Accounting disclosure practices in the United States and the United Kingdom. Journal of Accounting Research (Spring): 75-102. (JSTOR link).

Frost, C. A. and G. Pownall. 1996. Interdependencies in the global markets for capital and information: The case of SmithKline Beecham plc. Accounting Horizons (March): 38-57.

Frost, C. A. and M. H. Long. 1996. Foreign companies and U.S. securities markets: Financial reporting policy issues and suggestions for research. Accounting Horizons (March): 95-109.

Frost, C. A. and W. R. Kinney, Jr. 1996. Disclosure choices of foreign registrants in the United States. Journal of Accounting Research (Spring): 67-84. (JSTOR link).

Frost, G. R. 2007. The introduction of mandatory environmental reporting guidelines: Australian evidence. Abacus 43(2): 190-216.

Frucot, V. and W. T. Shearon. 1991. Budgetary participation, locus of control, and Mexican managerial performance and job satisfaction. The Accounting Review (January): 80-99. (JSTOR link).

Fuerst, E. 1954. Share capital in foreign exchange accounting. The Accounting Review (April): 281-285. (JSTOR link).

Fulbier, R. U., J. Hitz and T. Sellhorn. 2009. Relevance of academic research and researchers' role in the IASB's financial reporting standard setting. Abacus 45(4): 455-492.

Fung, S. Y. K., F. A. Gul and S. Radhakrishnan. 2015. Corporate political connections and the 2008 Malaysian election. Accounting, Organizations and Society (43): 67-86.

Fung, S. Y. K., K. K. Raman and X. Zhu. 2017. Does the PCAOB international inspection program improve audit quality for non-US-listed foreign clients? Journal of Accounting and Economics (August): 15-36.

Funnell, W. 1994. Independence and the state auditor in Britain: A constitutional keystone or a case of reified imagery? Abacus 30(2): 175-195.

Funnell, W. 1996. Why 1886? Historical notes on the passage of the Exchequer and Audit Departments Act. Abacus 32(1): 102-110.

Funnell, W. 2004. Accounting and the pursuit of utopia: The possibility of perfection in Paraguay. The Accounting Historians Journal 31(1): 57-91. (JSTOR link).

Funnell, W. 2001. Distortions of history, accounting and the paradox of Werner Sombart. Abacus 37(1): 55-78.

Furlong, W. L. 1966. Minimizing foreign exchange losses. The Accounting Review (April): 244-252. (JSTOR link).

Furlong, W. L. 1968. How to eliminate the "plugging" of net worth for translated foreign currency financial statements. Management Accounting (April): 39-45.

Gaffikin, M. J. R. 1981. The development of university and professional accountancy education in New Zealand. The Accounting Historians Journal 8(1): 15-36. (JSTOR link).

Gaiser, B. 1997. German cost management systems. Journal of Cost Management (September/October): 35-41. (Summary).

Gaiser, B. 1997. German cost management systems (part 2). Journal of Cost Management (November/December): 41-45. (Summary).

Galbreth, M. R. and J. D. Blackburn. 2010. Offshore remanufacturing with variable used product condition. Decision Sciences 41(1): 5-20.

Gallhofer, S. and J. Haslam. 1991. The aura of accounting in the context of a crisis: Germany and the first world war. Accounting, Organizations and Society 16(5-6): 487-520.

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

Gareis, A. L. 1921. Foreign-exchange arbitrage in joint accounts. Journal of Accountancy (May): 329-35.

Garelli, S. 2001. The World Competitiveness Yearbook 2001. International Institute for Management Development. (Summary of competitiveness reports).

Garner, P. 1958. Some impressions from the Seventh International Congress of Accountants Amsterdam, Holland. The Accounting Review (April): 228-229. (JSTOR link).

Garnier, G. H. 1982. Context and decision making autonomy in the foreign affiliates of U.S. multinational corporations. The Academy of Management Journal 25(4): 893-908. (JSTOR link).

Garvin, D. A. 1986. Quality problems, policies, and attitudes in the United States and Japan: An exploratory study. The Academy of Management Journal 29(4): 653-673. (JSTOR link).

Gastón, S. C., C. F. García, J. I. J. Jarne and J. A. L. Gadea. 2010. IFRS adoption in Spain and the United Kingdom: Effects on accounting numbers and relevance. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 304-313.

Gaumnitz, C. B. 1997. Instructional case: Foreign Subsidiary: Conversion to U.S. GAAP, translation to U.S. dollars and consolidation. Issues in Accounting Education (Spring): 141-160.

Gavens, J. J. and R. W. Gibson. 1992. An Australian attempt to internationalize accounting professional organizations. The Accounting Historians Journal 19(2): 79-102. (JSTOR link).

Geary, K. M. and D. L. Street. 2007. Besser Pharma: International accounting for pensions. Issues in Accounting Education (November): 563-578.

Gee, M. A. and T. Mano. 2006. Accounting for deferred tax in Japanese banks and the consequences for their international operations. Abacus 42(1): 1-21.

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

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

Gerakos, J., M. Lang and M. Maffett. 2013. Post-listing performance and private sector regulation: The experience of London's alternative investment market. Journal of Accounting and Economics (December Supplement): 189-215.

Gerber, Q. N. 1962. Accounting education below C.P.A. standards - An international approach. The Accounting Review (April): 346-349. (JSTOR link).

Gernon, H. 1993. Discussion of an investigation of the reporting of questionable acts in an international setting. Journal of Accounting Research (Studies on International Accounting): 104-110. (JSTOR link).

Gernon, H. 1996. Accounting Horizons: An international perspective. Accounting Horizons (March): 124.

Gerstenberg, C. W. 1912. Basis of license taxes upon a foreign corporation. Journal of Accountancy (June): 447-448.

Ghemawat, P. 2003. The forgotten strategy. Harvard Business Review (November): 76-84. ("Indeed, in their rush to exploit similarities across borders, multinationals have discounted the original global strategy: arbitrage, the strategy of difference." Types of arbitrage include: cultural arbitrage, administrative arbitrage, geographic arbitrage, and economic arbitrage).

Ghemawat, P. 2007. Managing differences: The central challenge of global strategy. Harvard Business Review (March): 58-68.

Ghemawat, P. 2011. The cosmopolitan corporation: Global success requires that companies appreciate diversity and distance rather than see to eliminate them. Harvard Business Review (May): 92-99.

Ghemawat, P. 2017. Globalization in the age of Trump: Protectionism will change how companies do business - but not in the ways you think. Harvard Business Review (July/August): 112-123.

Ghemawat, P. and T. Hout. 2008. Tomorrow's global giants? Harvard Business Review (November): 80-88.

Ghoshal, S. and C. A. Bartlett. 1990. The multinational corporation as an interorganizational network. Academy of Management Review (15): 603-625.

Ghoul, S. E., O. Guedhami and J. Pittman. 2016. Cross-country evidence on the importance of Big Four auditors to equity pricing: The mediating role of legal institutions. Accounting, Organizations and Society (54): 60-81.

Gibson, R. W. 1965. Comparative professional accountancy - Australia. The Accounting Review (January): 196-203. (JSTOR link).

Gibson, R. W. 1979. Development of corporate accounting in Australia. The Accounting Historians Journal 6(2): 23-38. (JSTOR link).

Gibson, R. W. 1984. Episodes in the Australian tax accounting saga. The Accounting Historians Journal 11(2): 77-99. (JSTOR link).

Gibson, R. W. and R. Arnold. 1981. The development of auditing standards in Australia. The Accounting Historians Journal 8(1): 51-65. (JSTOR link).

Gietzmann, M. 1990. Performance assessment for the English community dental services screening programme. Management Accounting Research (June): 125-137.

Gietzmann, M. B. and R. Quick. 1998. Capping auditor liability: The German experience. Accounting, Organizations and Society 23(1): 81-103.

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

Gilling, D. M. and P. J. Stanton. 1978. Changes in the structure of the auditing profession in Australia. Abacus 14(1): 66-80.

Giltinan, J. W. 1973. Customs drawback. Management Accounting (April): 23-27. (Relates to a refund of 99% of the customs duty paid on original imported materials when manufactured and then exported).

Gimeno, J., R. E. Hoskisson, B. D. Beal and W. P. Wan. 2005. Explaining the clustering of international expansion moves: A critical test in the U.S. telecommunications industry. The Academy of Management Journal 48(2): 297-319. (JSTOR link).

Glynn, J. J. 1984. The development of British railway accounting: 1800-1911. The Accounting Historians Journal 11(1): 103-118. (JSTOR link).

Glazer, H. 1967. The management sciences in Nepal. Management Science (February): C117-C123. (JSTOR link).

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

Golbert, A. S. 1973. Pitfalls of DISC. Management Accounting (July): 52-55. (Domestic international sales corporations).

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

Goldschmidt, Y. and K. Admon. 1977. Measuring terms of trade during price level changes. Abacus 13(1): 28-39.

Gómez-Mejía, L. R., K. T. Haynes, M. Núñez-Nickel, K. J. L. Jacobson and J. Moyano-Fuentes. 2007. Socioemotional wealth and business risks in family-controlled firms: Evidence from Spanish olive oil mills. Administrative Science Quarterly 52(1): 106-137. (JSTOR link).

Gong, G., B. Ke and Y. Yu. 2013. Home country investor protection, ownership structure and cross-listed firms' compliance with SOX-mandated internal control deficiency disclosures. Contemporary Accounting Research 30(4): 1490-1523.

Gong, Y. 2003. Subsidiary staffing in multinational enterprises: Agency, resources, and performance. The Academy of Management Journal 46(6): 728-739. (JSTOR link).

Gonzalo, J. A. 1997. The role, the position and the liability of the statutory auditor within the European Union. Accounting Horizons (March): 164-168.

Gooderham, P. N. and O. Nordhaug. 2003. International Management: Cross-Boundary Challenges (Management, Organizations, and Business Series). Blackwell Publishing.

Gooderham, P. N., O. Nordhaug and K. Ringdal. 1999. Institutional and rational determinants of organizational practices: Human resource management in European firms. Administrative Science Quarterly 44(3): 507-531. (JSTOR link).

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

Gordon, E. A. and P. R. Joos. 2004. Unrecognized deferred taxes: Evidence from the U.K. The Accounting Review (January): 97-124. (JSTOR link).

Gordon, E. A., A. Greiner, M. J. Kohlbeck, S. Lin and H. Skaife. 2013. Challenges and opportunities in cross-country accounting research. Accounting Horizons (March): 141-154.

Gordon, I. and R. D. Morris. 1996. The equity accounting saga in Australia: Cyclical standard setting. Abacus 32(2): 153-177.

Gordon, M. J. 1970. A method of pricing for a socialist economy. The Accounting Review (July): 427-443. (JSTOR link).

Gordon, M. J. 1971. A method of pricing for a socialist economy, A reply. The Accounting Review (October): 788-790. (JSTOR link).

Gorelik, G. 1974. Soviet accounting, planning and control. Abacus 10(1): 13-25.

Gorelik, G. 1975. Reemergence of Bogdanov's tektology in Soviet studies of organization. The Academy of Management Journal 18(2): 345-357. (JSTOR link).

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

Gosselin, M. 2014. Forensic accounting in Quebec: The context of a distinct society in Canada. Journal of Forensic & Investigative Accounting 6(3): 48-61.

Govindarajan, V. and A. K. Gupta. 2001. Building an effective global business team. MIT Sloan Management Review (Summer): 63-71.

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

Gramlich, J. D. and J. E. Wheeler. 2003. How Chevron, Texaco, and the Indonesian government structured transactions to avoid billions in U.S. income taxes. Accounting Horizons (June): 107-122. (Use of transfer pricing, special dividends, and Western Hemisphere Allowance (WHA) transactions to avoid taxes).

Granlund, M. and K. Lukka. 1998. It's a small world of management accounting practices. Journal of Management Accounting Research (10): 153-179. (Summary).

Grant, R. M., A. P. Jammine and H. Thomas. 1988. Diversity, diversification, and profitability among British manufacturing companies, 1972-84. The Academy of Management Journal 31(4): 771-801. (JSTOR link).

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

Gray, R. and J. Bebbington. 2000. Environmental accounting, managerialism and sustainability: Is the planet safe in the hands of business and accounting? Advances in Environmental Accounting & Management (1): 1-44.

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

Gray, S. J. 1980. The impact of international accounting differences from a security-analysis perspective: Some European evidence. Journal of Accounting Research (Spring): 64-76. (JSTOR link).

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

Gray, S. J. and C. B. Roberts. 1991. East-west accounting issues: A new agenda. Accounting Horizons (March): 42-50.

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

Gray, S. J., S. b. Salter and L. H. Radebaugh. 2001. Global Accounting and Control: A Managerial Emphasis. John Wiley & Sons.

Greeley, H. D. 1916. Report of the auditor for the Philippine Islands, 1914. Journal of Accountancy (February): 159-160.

Green, R. 1998. The software side of EMU. Management Accounting (August): 42-45. (The European monetary union and the euro).

Green, S., F. Hassan, J. Immelt, M. Marks and D. Meiland. 2003. In search of global leaders. Harvard Business Review (August): 38-45.

Greenwald, H. P. 1972. Patterns of authority in two herding societies: An ecological approach. Administrative Science Quarterly 17(2): 207-217. (JSTOR link).

Greenwood, W. J. 1923. Trustees in British insolvencies. Journal of Accountancy (September): 186-195.

Gregersen, H. B. and J. S. Black. 1992. Antecedents to commitment to a parent company and a foreign operation. The Academy of Management Journal 35(1): 65-90. (JSTOR link).

Gregg, E. S. 1926. The decline of British shipbuilding. Harvard Business Review (April): 290-296.

Greve, H. R. 2000. Market niche entry decisions: Competition, learning, and strategy in Tokyo banking, 1894-1936. The Academy of Management Journal 43(5): 816-836. (JSTOR link).

Griffin, P. A. and S. J. R. Wallach. 1991. Latin American lending by major U. S. banks: The effects of disclosures about nonaccrual loans and loan loss provisions. The Accounting Review (October): 830-846. (JSTOR link).

Grinyer, P. H., M. Yasai-Ardekani and S. Al-Bazzaz. 1980. Strategy, structure, the environment, and financial performance in 48 United Kingdom companies. The Academy of Management Journal 23(2): 193-220. (JSTOR link).

Groff, J. E. and J. P. McCray. 1991. Maquiladoras: The Mexico option can reduce your manufacturing cost. Management Accounting (January): 43-46. (Maquiladora's are in-bond or twin manufacturing plants located in Mexico that process imported materials for re-export to the U.S.).

Groff, J. E., J. R. Wingender and C. L. Fulkerson. 1994. Help wanted: Management accountants to work in Eastern Europe. Management Accounting (May): 21-23.

Grojer, J. and A. Stark. 1977. Social accounting: A Swedish attempt. Accounting, Organizations and Society 2(4): 349-385.

Groot, A. M. and A. M. Groot Jr. 1964. Economic order quantity - European practice. N.A.A. Bulletin (May): 27-32.

Groot, T. L. C. M. 1999. Activity-based costing in U.S. and Dutch food companies. Advances in Management Accounting (7): 47-63.

Groot, T. L. C. M. and K. A. Merchant. 2000. Control of international joint ventures. Accounting, Organizations and Society 25(6): 579-607.

Grosse, R. 2004. The Future of Global Financial Services (Blackwell Global Dimensions of Business Series). Blackwell Publishers.

Grove, H., M. Clouse and A. Greiner. 2017. Risk assessment perspectives for forensic accountants and auditors based on some international evidence. Journal of Forensic & Investigative Accounting 9(1): 676-691.

Groysberg, B., N. Nohria and K. Herman. 2011. The expat dilemma. Harvard Business Review (November): 150-153.

Grunewald, A. E. 1961. Document. The international exchange of business research. The Journal of the Academy of Management 4(2): 150-152. (JSTOR link).

Guenther, D. A. 2002. Empirical evidence on the evolution of international earnings: Discussion. The Accounting Review (Supplement: Quality of Earnings Conference): 135-138. (JSTOR link).

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

Guerreiro, M. S., L. L. Rodrigues and R. Craig. 2012. Voluntary adoption of international financial reporting standards by large unlisted companies in Portugal - Institutional logics and strategic responses. Accounting, Organizations and Society 37(7): 482-499.

Guest, R. and N. Rohde. 2017. The contribution of foreign real estate investment to housing price growth in Australian capital cities. Abacus 53(3): 304-318.

Guillén, J. M. 2005. The Bordazar memorandum: Cost calculation in Spanish printing during the 18th century. The Accounting Historians Journal 32(2): 81-103. (JSTOR link).

Guillén, M. F. 2000. Business groups in emerging economies: A resource-based view. The Academy of Management Journal 43(3): 362-380. (JSTOR link).

Guillén, M. F. 2002. Structural inertia, imitation, and foreign expansion: South Korean firms and business groups in China, 1987-95. The Academy of Management Journal 45(3): 509-525. (JSTOR link).

Guillen, M. F. and E. Garcia-Canal. 2012. Execution as strategy: How emerging-market multinationals thrive amid turbulence. Harvard Business Review (October): 103-107.

Gujarathi, M. R. 2007. GlaxoSmithKline Plc.: International transfer pricing and taxation. Issues in Accounting Education (November): 749-759.

Gujarathi, M. R. 2008. Sachiko Corporation: A case in international financial statement analysis. Issues in Accounting Education (February): 77-101.

Gujarathi, M. R. and D. R. Comerford. 2017. Acquisition of Hutchison Essar (India) by Vodafone (U.K.): A case in international taxation of indirect transfer of shares. Issues in Accounting Education (May): 83-93.

Gujarathi, M. R. and V. Govindarajan. 2007. Falcon, Inc.: Performance evaluation of foreign subsidiaries. Issues in Accounting Education (May): 233-245.

Gul, F A. 1984. An empirical study of the usefulness of human resources turnover costs in Australian accounting firms. Accounting, Organizations and Society 9(3-4): 233-239.

Gul, F. A. 1986. Adaption-innovation as a factor in Australian accounting undergraduates' subject interests and career preferences. Journal of Accounting Education 4(1): 203-209.

Gul, F. A. 2006. Auditors' response to political connections and cronyism in Malaysia. Journal of Accounting Research (December): 931-963. (JSTOR link).

Gul, F. A., G. S. Zhou and X. K. Zhu. 2013. Investor protection, firm information problems, Big N. auditors, and cost of debt around the world. Auditing: A Journal of Practice & Theory 32(3): 1-30.

Gul, F. A., S. Ma and K. Lai. 2017. Busy auditors, partner-client tenure, and audit quality: Evidence from an emerging market. Journal of International Accounting Research 16(1): 83-105.

Gulamhussen, M. A. and L. Guerreiro. 2009. The influence of foreign equity and board membership on corporate strategy and internal cost management in Portuguese banks. Management Accounting Research (March): 6-17.

Gulati, R. 2017. GE's global growth experiment: The company pushed cross-business collaboration. Harvard Business Review (September/October): 52-53.

Guler, I., M. F. Guillén and J. M. Macpherson. 2002. Global competition, institutions, and the diffusion of organizational practices: The international spread of ISO 9000 quality certificates. Administrative Science Quarterly 47(2): 207-232. (JSTOR link).

Gunawan, J. and S. Pusaka. 2016. Introducing the urban metabolism approach for a sustainable city: A case of Jarkarta, Indonesia. Journal of Applied Management Accounting Research (Winter).

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

Gupta, R. and K. Jain. 2014. Adoption of mobile telephony in rural India: An empirical study. Decision Sciences 45(2): 281-307.

Gürbüz, A. O. A. Aybars and O. Kutlu. 2010. Corporate governance and financial performance with a perspective on institutional ownership: Empirical evidence from Turkey. Journal of Applied Management Accounting Research (Summer): 21-37.

Gurowka, J. 2012. Global passport for success. Strategic Finance (September): 42-47.

Guthrie, J. E. and L. D. Parker. 1999. A quarter of a century of performance auditing in the Australian federal public sector: A malleable masque. Abacus 35(3): 302-332.

Guthrie, J. P. 2001. High-involvement work practices, turnover, and productivity: Evidence from New Zealand. The Academy of Management Journal 44(1): 180-190. (JSTOR link).

Guthrie, W. B. 1908. Some legal aspects of investments in Germany. Journal of Accountancy (August): 248-260.

Gutierrez, F., C. Larrinaga and M. Núñez. 2005. Cost and management accounting in pre-industrial revolution Spain. The Accounting Historians Journal 32(1): 111-148. (JSTOR link).

Habib, G. M. 1987. Measures of manifest conflict in international joint ventures. The Academy of Management Journal 30(4): 808-816. (JSTOR link).

Hagan, B. and B. Wilkinson. 2014. Intangible migration and the challenges of the patent box. Strategic Finance (November): 47-51. (Need for international consensus).

Hagel, J. 2013. The global finance function: Five focal points. Journal of Accountancy (September): 20-21.

Hagen, E. 1949. National accounting systems and the European recovery program. The Accounting Review (July): 248-254. (JSTOR link).

Hagg, I., A. Magnusson and L. A. Samuelson. 1988. Research on budgetary control in the nordic countries - A survey. Accounting, Organizations and Society 13(5): 535-547.

Hahn, A. 1929. Stabilization of business in Germany. Harvard Business Review (January): 129-142.

Hail, L. 2007. Discussion of investor protection and analysts’ cash flow forecasts around the world. Review of Accounting Studies 12(2-3): 421-441.

Hail, L. and C. Leuz. 2006. International differences in the cost of equity capital: Do legal institutions and securities regulation matter? Journal of Accounting Research (June): 485-531. (JSTOR link).

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

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

Hall, S. P. 1945. Accounting goes overseas. N.A.C.A. Bulletin (April 15): 771-778.

Haller, A., J. Ernstberger and M. Froschhammer. 2009. Implications of the mandatory transition from national GAAP to IFRS - Empirical evidence from Germany. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 226-236.

Halliday, T. C. and B. G. Carruthers. 1996. The moral regulation of markets: Professions, privatization and the English insolvency act 1986. Accounting, Organizations and Society 21(4): 371-413.

Halper, S. and J. Clarke. 2005. America Alone: The Neo-Conservatives and the Global Order. Cambridge University Press.

Hamid, S., R. Craig and F. Clarke. 1993. Religion: A confounding cultural element in the international harmonization of accounting? Abacus 29(2): 131-148.

Hammond, T., B. M. Clayton and P. J. Arnold. 2009. South Africa’s transition from apartheid: The role of professional closure in the experiences of black chartered accountants. Accounting, Organizations and Society 34(6-7): 705-721.

Hampton, R. III. 1980. A world of differences in accounting and reporting. Management Accounting (September): 14-18.

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

Hanks, G. F. and L. Van Alst. 1999. Foreign trade zones. Management Accounting (January): 20-23.

Harbison, F. H., E. Kochling, F. H. Cassell and H. C. Ruebmann. 1955. Steel management on two continents. Management Science (October): 31-39. (JSTOR link).

Hardy, C. A. 2014. The messy matters of continuous assurance: Findings from exploratory research in Australia. Journal of Information Systems (Fall): 357-377.

Haripriya, G. S. 2000. Integrating forest resources into the system of national accounts in Maharashtra, India. Environment and Development Economics Special Issue: Advances in Green Accounting. (February and May): 143-156.

Harris, D. G. 1993. The impact of U.S. tax law revision on multinational corporations' capital location and income-shifting decisions. Journal of Accounting Research (Studies on International Accounting): 111-140. (JSTOR link).

Harris, M. A., S. D. Smith, M. R. Swain and W. B. Tayler. 2016. Pounds of trouble: Analyzing exchange rate variances.  IMA Educational Case Journal 9(4): 1-5.

Harris, M. S. and K. A. Muller III. 1999. The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations. Journal of Accounting and Economics (January): 285-312.

Harris, R. L. 1968. The effects of political change on the role set of the senior bureaucrats in Ghana and Nigeria. Administrative Science Quarterly 13(3): 386-401. (JSTOR link).

Harris, R. L. and R. N. Kearney. 1963. A comparative analysis of the administrative systems of Canada and Ceylon. Administrative Science Quarterly 8(3): 339-360. (JSTOR link).

Harris, T. S., M. Lang and H. P. Moller. 1994. The value relevance of German accounting measures: An empirical analysis. Journal of Accounting Research (Autumn): 187-209. (JSTOR link).

Harrison, D. S. and P. G. Lewellyn. 2004. Russian management training programs: Do corporate responsibility topics have a place? Management Accounting Quarterly (Summer): 25-36.

Harrison, G. L. 1993. Reliance on accounting performance measures in superior evaluative style - The influence of national culture and personality. Accounting, Organizations and Society 18(4): 319-339.

Harrison, P. D., C. W. Chow, A. Wu and A. M. Harrell. 1999. A cross-cultural investigation of managers' project evaluation. Behavioral Research In Accounting (11): 143-160.

Hart, F. R. 1928. Changes in our relations with Spanish-America during the last quarter century. Harvard Business Review (July): 385-393.

Hart, S. L. and C. M. Christensen. 2002. The great leap: Driving innovation from the base of the pyramid. MIT Sloan Management Review (Fall): 51-56. (Where 4 billion people aspire to join the market economy for the first time).

Harvard Business Review. 1924. Foreign trade organization. Harvard Business Review (January): 249.

Harvard Business Review. 1927. Case studies in business: Case studies in direct importing. Harvard Business Review (January): 226-235.

Harvard Business Review. 1927. Case studies in business: The international scope of merchandising principles. Harvard Business Review (July): 487-495.

Harvard Business Review. 1928. Summaries of business research: The working of the Webb-Pomerene law. Harvard Business Review (July): 471-476. (Export Trade Act).

Harvard Business Review. 1929. Summaries of business research: Branch factories in foreign countries. Harvard Business Review (October): 96-102.

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

Hassan, R. M. 2000. Improved measure of the contribution of cultivated forests to national income and wealth in South Africa. Environment and Development Economics Special Issue: Advances in Green Accounting. (February and May): 157-176.

Hatfield, H. R. 1966. Some variations in accounting practice in England, France, Germany and the United States. Journal of Accounting Research (Autumn): 169-182. (JSTOR link).

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

Hay, D. 1993. Internal control: How it evolved in four English-speaking countries. The Accounting Historians Journal 20(1): 79-102. (JSTOR link).

Hay, D. and H. Maltby. 1997. A new approach to accounting examinations: The final qualifying examination in New Zealand. Journal of Accounting Education 15(2): 169-179.

Hayes, R. H. and J. A. Limprecht. 1982. Germany's world class manufacturers. Harvard Business Review (November-December): 137-145.

Hayes, R. H. and W. J. Abernathy. 1980. Managing our way to economic decline. Harvard Business Review (July-August): 67-77.

Hayes, R. H. and W. J. Abernathy. 2007. Managing our way to economic decline. Harvard Business Review (July-August): 138-149. (This is a reprint of the their 1980 article above with a retrospect by Hayes on page 141). (Summary).

Hazelton, W. A. 1987. The ins and outs of foreign trade. Management Accounting (December): 53-58.

Hazera, A., S. M. Hernandez and C. Quirvan. 2009. Toward a conceptual framework of the harmonization of bank financial reporting standards in transition economies: The case of Mexico. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 237-254.

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

Heald, D. and G. Georgiou. 2011. The macro-fiscal role of the U.K. whole of government account. Abacus 47(4): 446-476.

Healy, P., G. Serafeim, S. Srinivasan and G. Yu. 2014. Market competition, earnings management, and persistence in accounting profitability around the world. Review of Accounting Studies 19(4): 1281-1308.

Healy, P. M. and K. Ramanna. 2013. When the crowd fights corruption: In Russia, citizens are cleaning up business and government. Harvard Business Review (January/February): 131-134.

Heermance, E. L. 1928. Some impressions of the British Trade Association. Harvard Business Review (April): 304-312.

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

Hegemann, W. 1906. The German corporation: Its organization and powers. Journal of Accountancy (April): 453-464.

Heimer, C. A. 1985. Allocating information costs in a negotiated information order: Interorganizational constraints on decision making in Norwegian oil insurance. Administrative Science Quarterly 30(3): 395-417. (JSTOR link).

Hein, L. W. 1963. New British accounting recommendations. The Accounting Review (April): 252-261. (JSTOR link).

Hein, L W. 1963. The auditor and the British Companies Acts. The Accounting Review (July): 508-520. (JSTOR link).

Hellauer, J. 1924. German prices and German competition in international markets. Harvard Business Review (October): 35-53.

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

Hellmann, A., H. Perera and C. Patel. 2013. Continental European accounting model and accounting modernization in Germany. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 124-133.

Henisz, W. J. and A. Delios. 2001. Uncertainty, imitation, and plant location: Japanese multinational corporations, 1990-1996. Administrative Science Quarterly 46(3): 443-475. (JSTOR link).

Henisz, W. J. and B. A. Zelner. 2010. The hidden risks in emerging markets. Harvard Business Review (April): 88-95.

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

Heracleous, L. and J. Wirtz. 2010. Singapore Airlines' balancing act. Harvard Business Review (July/August): 145-149.

Hernández-Esteve, E. 1994. Comments on some obscure or ambiguous points of the treatise De Computis Et Scripturis by Luca Pacioli. The Accounting Historians Journal 21(1): 17-80. (JSTOR link).

Herrmann, D. R., O. Hope and W. B. Thomas. 2008. International diversification and forecast optimism: The effects of Reg FD. Accounting Horizons (June): 179-197.

Hertz, D. B. 1958. The international conference on operations research: A report. Management Science (April): 344-347. (JSTOR link).

Hes, T. 2014. A global collateral system for microfinance sector. Cost Management (March/April): 26-36.

Hewlett, S. A. and R. Rashid. 2010. The battle for female talent in emerging markets. Harvard Business Review (May): 101-106.

Hickman-Riggs, L. and W. A. Riggs, Jr. 2001. Accounting for the Euro. Management Accounting Quarterly (Spring): 35-40.

Hillhouse, A. M. and K. B. Lang. 1952. The German Federal Audit Court. The Accounting Review (October): 530-543. (JSTOR link).

Hilton, J. L. 1962. Standard costing in Great Britain. N.A.A. Bulletin (December): 21-28.

Himme, A. 2010. Cost management projects in Germany. Cost Management (January/February): 24-32. (Survey).

Hinomoto, H. 1975. Rationalization of multination, multiplant operations. Decision Sciences 6(4): 707-720.

Hitt, M. A., L. Bierman, K. Uhlenbruck and K. Shimizu. 2006. The importance of resources in the internationalization of professional service firms: The good, the bad, and the ugly. The Academy of Management Journal 49(6): 1137-1157. (JSTOR link).

Hitt, M. A., M. T. Dacin, E. Levitas, J. Arregle and A. Borza. 2000. Partner selection in emerging and developed market contexts: Resource-based and organizational learning perspectives. The Academy of Management Journal 43(3): 449-467. (JSTOR link).

Hitt, M. A., R. E. Hoskisson and H. Kim. 1997. International diversification: Effects on innovation and firm performance in product-diversified firms. The Academy of Management Journal 40(4): 767-798. (JSTOR link).

Ho, S. M. and L. Yang. 2001. Risk perception and handling in capital investment: An empirical study of senior executives in Hong Kong. Advances in Management Accounting (10): 251-271.

Hodges, R. and H. Mellett. 2005. Accounting for the U.K.'s private finance initiative: An interview-based investigation. Abacus 41(2): 159-180.

Hoffjan, A. 2004. The image of the accountant in a German context. Accounting and the Public Interest (4): 62-89.

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

Hofstede, G. 1980. Cultures Consequences: International Differences in Work-Related Values. Newbury Park, CA: Sage.

Hofstede, G. 1980. Motivation, leadership, and organizations: Do American theories apply abroad? Organizational Dynamics (Summer): 42-63.

Hofstede, G. 1987. The cultural context of accounting. In Accounting and Culture: Plenary Session Papers and Discussants' Comments from the 1986 Annual Meeting of the American Accounting Association, edited by B. E. Cushing. American Accounting Association: 1-11. (Summary).

Hofstede, G. and H. Schreuder. 1987. A joint reply to Montagna. In Accounting and Culture: Plenary Session Papers and Discussants' Comments from the 1986 Annual Meeting of the American Accounting Association, edited by B. E. Cushing. American Accounting Association: 29-30. (Summary).

Hofstede, G. and M. H. Bond. 1988. The Confucius connection: From cultural roots to economic growth. Organizational Dynamics (Spring): 5-21.

Hogeweg, G. P. J. 1908. Accountancy in Holland. Journal of Accountancy (February): 308-311.

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

Holgate, H. C. F. 1941. Auditing the contingent liabilities of British banks. The Accounting Review (June): 207-209. (JSTOR link).

Hollis, A. and P. Olsson. 2002. An exploratory study of the valuation properties of cross-listed firms' IAS and U.S. GAAP earnings and book values. The Accounting Review (January): 107-126. (JSTOR link).

Holm, P. 1995. The dynamics of institutionalization: Transformation processes in Norwegian fisheries. Administrative Science Quarterly 40(3): 398-422. (JSTOR link).

Holt, D. B., J. A. Quelch and E. L. Taylor. 2004. How global brands compete. Harvard Business Review (September): 68-75.

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

Holwerda, A. O. 1924. Management problems of European insurance companies since the armistice. Harvard Business Review (July): 398-408.

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

Holzer, H. P. and H. Schonfeld. 1963. The French approach to the post-war price level problem. The Accounting Review (April): 382-388. (JSTOR link).

Holzer, H. P. and H. Schonfeld. 1963. The German solution of the post-war price level problem. The Accounting Review (April): 377-381. (JSTOR link).

Holzer, H. P. and W. Rogers. 1990. The origins and development of French costing systems (as reflected in published literature). The Accounting Historians Journal 17(2): 57-71. (JSTOR link).

Hong, H. and Y. Doz. 2013. L'Oreal masters multiculturalism. Harvard Business Review (June): 114-119.

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

Hooks, J. J. and R. E. Stewart. 2007. The geography and ideology of accounting: A case study of domination and accounting in a sugar refinery in Australasia, 1900-1920. The Accounting Historians Journal 34(2): 143-168. (JSTOR link).

Hooper, F. 1917. Foreign real estate holdings of a missionary society. Journal of Accountancy (February): 114-118.

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

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

Hormats, R. D. 2003. Abraham Lincoln and the global economy. Harvard Business Review (August): 58-67. (A template for emerging nations).

Horne, G. R. 1956. Professional training for accountancy in Canada. The Accounting Review (January): 43-49. (JSTOR link).

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

Horwitz, B. 1963. Depreciation and cost stability in Soviet accounting. The Accounting Review (October): 819-826. (JSTOR link).

Horwitz, B. 1967. Accounting and the new Soviet reforms. Management Accounting (July): 43-44.

Horwitz, B. 1970. Accounting Controls and the Soviet Economic Reforms of 1966. Studies in Accounting Research (4). American Accounting Association.

Hoskin, K. W. and R. H. Macve. 2000. Knowing more as knowing less? Alternative histories of cost and management accounting in the U.S. and the U.K. The Accounting Historians Journal 27(1): 91-149. (JSTOR link).

Hoskisson, R. E., L. Eden, C. M. Lau and M. Wright. 2000. Strategy in emerging economies. The Academy of Management Journal 43(3): 249-267. (JSTOR link).

Hossain, M. and H. Hammami. 2009. Voluntary disclosure in the annual reports of an emerging country: The case of Qatar. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 255-265.

Hotchkiss, H. S. 1924. The evolution of the world rubber situation. Harvard Business Review (January): 129-138.

Hough, B. O. 1924. A contrast of American with European export policies. Harvard Business Review (April): 319-333.

Houghton, J. W. Jr. 1974. Foreign long-term debt translation. Management Accounting (September): 17-18.

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

Houqe, M. N., R. M. Monem and T. van Zijl. 2012. Government quality, auditor choice and adoption of IFRS: A cross country analysis. Advances in Accounting: Incorporating Advances in International Accounting 28(2): 307-316.

Hout, T. M. and P. Ghemawat. 2010. China vs the world. Harvard Business Review (December): 94-103.

Howard, S. E. 1932. Business partnerships in France before 1807. The Accounting Review (December): 242-257. (JSTOR link).

Howard, S. E. 1932. Public rules for private accounting in France, 1673 and 1807. The Accounting Review (June): 91-102. (JSTOR link).

Howard, S. E. 1934. The private business corporation under modern French law. The Accounting Review (June): 105-113. (JSTOR link).

Howell, H. E. 1948. Pricing of exports under the foreign assistance act of 1948. The Accounting Review (July): 235-243. (JSTOR link).

Hower, V. A. 1930. Department-store importing. Harvard Business Review (October): 101-110.

Hoyt, E. R. and L. D. Maples. 1980. Accounting for joint ventures with the Soviet block and China. The International Journal of Accounting 16(1): 105-124.

Hughes, J., J. Liu and M. Zhang. 2004. Valuation and accounting for inflation and foreign exchange. Journal of Accounting Research (September): 731-754. (JSTOR link).

Hughes, J. P. 2009. Corporate value, ultimate control and law protection for investors in Western Europe. Management Accounting Research (March): 41-52.

Hughes, S. B. 2007. Using Form 20-F reconciliations to internationalize an accounting course. Journal of Accounting Education 25(3): 137-151.

Huizing, A. and H. C. Dekker. 1992. The environmental issue on the Dutch political market. Accounting, Organizations and Society 17(5): 427-448.

Huizing, A. and H. C. Dekker. 1992. Helping to pull our planet out of the red: An environmental report of BSO/Origin. Accounting, Organizations and Society 17(5): 449-458.

Hujsak, J. 2010. Sustainability, globalization, and economic pragmatism. Cost Management (March/April): 16-23.

Hujsak, J. 2010. The transformative effect of cellular communications on emerging economies. Cost Management (July/August): 5-19.

Hujsak, J. 2011. The economic impact of the global water crisis. Part 2: The global food supply chain. Cost Management (September/October): 34-42.

Hujsak, J. 2011. The emerging global water crisis and its economic implications Part 1: Defining the problem. Cost Management (January/February): 27-34.

Hujsak, J. 2013. The economic impact of the global water crisis, Part 3: Water and the global industrial sector. Cost Management (July/August): 39-47.

Hujak, J. 2016. The fourth industrial revolution: Factors of production misalignment on a global scale. Cost Management (September/October): 13-22.

Humphrey, C. 1994. Reflecting on attempts to develop a financial management information system for the probation service in England and Wales: Some observations on the relationship between the claims of accounting and its practice. Accounting, Organizations and Society 19(2): 147-178.

Humphrey, C., A. Loft and M. Woods. 2009. The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis. Accounting, Organizations and Society 34(6-7): 810-825.

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

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

Hunt, B. C. 1930. Recent English company law reform. Harvard Business Review (January): 170-183.

Hunter, R. L., G. M. Cunningham and T. G. Evans. 1979. Are multinational liquidity models worth the cost? Management Accounting (December): 51-56.

Huxham, C. and S. Vangen. 2000. Leadership in the shaping and implementation of collaboration agendas: How things happen in a (not quite) joined-up world. The Academy of Management Journal 43(6): 1159-1175. (JSTOR link).

Hwang, L., W. Lee, S. Lim and K. Park. 2013. Does information risk affect the implied cost of equity capital? An analysis of PIN and adjusted PIN. Journal of Accounting and Economics (April-May): 148-167. (Probability of informed trading).

Hyman, M. E. 2004. The Power of Global Capital: New International Rules-New Global Risks. South-Western Educational Publishing.

A-C  |  D-H  |  I-N  |  O-Z