Management And Accounting Web

International Accounting and Management Bibliography I-N

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

Iatridis, G. and A. I. Dimitras. 2013. Financial crisis and accounting quality: Evidence from five European countries. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 154-160.

Ibrahim, M. 2012. Celtel's founder on building a business on the world's poorest continent. Harvard Business Review (October): 41-44.

Ichii, S., S. Hattori and D. Michael. 2012. How to win in emerging markets: Lessons from Japan. Harvard Business Review (May): 126-130.

Ignatius, A. 2017. The new reality of business. Harvard Business Review (November/December): 10.

Ignatius, A. 2017. The truth about globalization. Harvard Business Review (July/August): 10.

Ingram, P. and T. Simons. 2000. State formation, ideological competition, and the ecology of Israeli workers' cooperatives, 1920-1992. Administrative Science Quarterly 45(1): 25-53. (JSTOR link).

Institute of Management Accountants. 1992. XIV World Congress of Accountants: What is the accountant's role in a global economy? Management Accounting (February): 20-21.

International Accounting Section of AAA. 1979. Notable Contributions to the Periodical International Accounting Literature - 1975-78. American Accounting Association.

Irvine, H. 2002. The legitimizing power of financial statements in the Salvation Army in England, 1865-1892. The Accounting Historians Journal 29(1): 1-36. (JSTOR link).

Isenberg, D. J. 2008. The global entrepreneur. Harvard Business Review (December): 107-111.

Ishikawa, A. and T. Nejo. 2004. Top Global Companies In Japan. World Scientific Publishing Co. Inc.

Ismail, N. A. and M. King. 2005. Firm performance and AIS alignment in Malaysian SMEs. International Journal of Accounting Information Systems 6(4): 241-259.

Isobe, T., S. Makino, D. B. Montgomery. 2000. Resource commitment, entry timing, and market performance of foreign direct investments in emerging economies: The case of Japanese international joint ventures in China. The Academy of Management Journal 43(3): 468-484. (JSTOR link).

Ittner, C. D. and D. F. Larcker. 1997. Quality strategy, strategic control systems, and organizational performance. Accounting, Organizations and Society 22(3-4): 293-314. (Includes results for firms in the U.S., Canada, Germany, and Japan). (Note).

Ivancevich, J. M. and J. C. Baker. 1970. A comparative study of the satisfaction of domestic United States managers and overseas United States managers. The Academy of Management Journal 13(1): 69-77. (JSTOR link).

Jaafar, A. and S. McLeay. 2007. Country effects and sector effects on the harmonization of accounting policy choice. Abacus 43(2): 156-189.

Jackson, J. H. 1925. Investment Banking in England; The Investment Trust. Journal of Accountancy (December): 473-474.

Jacobs, F. A. and E. R. Larkins. 1992. Management control of a foreign sales corporation: Some special considerations. Journal of Management Accounting Research (4): 99-115.

Jacobs, F. A. and E. R. Larkins. 1998. Export tax incentives for establishing foreign markets: An analysis of marginal costing techniques. Accounting Horizons (December): 374-396.

Jacobson, R. and D. Aaker. 1993. Myopic management behavior with efficient, but imperfect, financial markets: A comparison of information asymmetries in the U.S. and Japan. Journal of Accounting and Economics (October): 383-405.

Jamal, K., M. Maier and S. Sunder. 2005. Enforced standards versus evolution by general acceptance: A comparative study of e-commerce privacy disclosure and practice in the United States and the United Kingdom. Journal of Accounting Research (March): 73-96. (JSTOR link).

Jamal, K. G., J. Benston, D. R. Carmichael, T. E. Christensen, R. H. Colson, S. R. Moehrle, S. Rajgopal, T. L. Stober, S. Sunder and R. L. Watts. 2008. A perspective on the SEC's proposal to accept financial statements prepared in accordance with international financial reporting standards (IFRS) without reconciliation to U.S. GAAP. Accounting Horizons (June): 241-248.

James, G. 2011. Business basics in Brazil. Journal of Accountancy (November): 34-41.

James, G. 2011. UK. Bribery Act requires new precautions for global companies. Journal of Accountancy (August): 28-30.

Jansen,, E. P., K. A. Merchant, W. A. Van der Stede. 2009. National differences in incentive compensation practices: The differing roles of financial performance measurement in the United States and the Netherlands. Accounting, Organizations and Society 34(1): 58-84.

Javidan, M., M. Teagarden and D. Bowen. 2010. Making it overseas. Harvard Business Review (April): 109-113.

Jermakowicz, E. K. and S. Gornik-Tomaszewski. 2006. IFRS and you. Strategic Finance (March): 42-48. (Converging international financial reporting standards with GAAP).

Jha, S. K., I. Parulka, R. T. Krishnan and C. Dhanaraj. 2016. Developing new products in emerging markets. MIT Sloan Management Review (Spring): 55-62.

Joerres, J. 2016. Globalization, robots, and the future of work: An interview with Jeffrey Joerres, former CEO and chairman of ManpowerGroup. Harvard Business Review (October): 74-79.

Johnson, A. 2010. The IFRS theme park. The CPA Journal (December): 54-59. (A four themes approach to learning IFRS. More similar than different, the balance sheet reigns, what goes down can come up, and disclosure).

Johnson, B. 2011. The CEO of Heinz on powering growth in emerging markets. Harvard Business Review (October): 47-50.

Johnson, H. T. 2012. A global system growing itself to death - and what we can do about it. The Systems Thinker (May): 2-6.

Johnson, R. E. 1960. Alternatives in converting the statements of foreign subsidiaries. N.A.A. Bulletin (February): 83-91.

Johnson, S. 2011. Sources of misery: A controversial new rule requires companies to peer deep into their supply chains to see if they are unwittingly supporting violence in Africa. CFO (July/August): 37-39.

Jolivet, V. 1964. The current French approach to inventory price level problems. The Accounting Review (July): 689-692. (JSTOR link).

Jones, G. G. and M. Abrahams. 2006. The rise of corporate nationality. Harvard Business Review (October): 20-22.

Jones, O. 1925. The Indian market for cotton goods. Harvard Business Review (October): 40-48.

Jones, R. C. 2010. IFRS adoption: Some general issues to remember. The CPA Journal (July): 36-38.

Jones, S. 2005. Exploring the global marketplace. Journal of Accountancy (October): 100-104.

Jones S. 2016. A cash flow based model of corporate bankruptcy in Australia. Journal of Applied Management Accounting Research (Winter).

Jones, S. and M. Aiken. 1994. The significance of the profit and loss account in nineteenth-century Britain: A reassessment. Abacus 30(2): 196-230.

Jones, S. and N. Puglisi. 1997. The relevance of AAS 29 to the Australian public sector: A cause for doubt? Abacus 33(1): 115-132.

Jones, S. and P. W. Wolnizer. 2003. Harmonization and the conceptual framework: An international perspective. Abacus 39(3): 375-387.

Jones, S., S. F. Rahman and P. W. Wolnizer. 2004. Accounting reform in Australia: Contrasting cases of agenda building. Abacus 40(3): 379-404.

Jones, T. C., W. L. Currie and D. Dugdale. 1993. Accounting and technology in Britain and Japan: Learning from field research. Management Accounting Research (June): 109-137.

Joos, P. and M. Lang. 1994. The effects of accounting diversity: Evidence from the European Union. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 141-168. (JSTOR link).

Jose, M. L. and C. K. Moore. 1998. The development of taxation in the Bible: Improvements in counting, measurement, and computation in the ancient middle east. The Accounting Historians Journal 25(2): 63-80. (JSTOR link).

Joshi, P. L., J. A. Ajmi and W. G. Bremser. 2009. A study of auditor-client relationships and problems in the Bahraini audit environment. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 266-277.

Journal of Accountancy. 1907. English vs. American practice. Journal of Accountancy (March): 388-393.

Journal of Accountancy. 1907. English vs. American practice again. Journal of Accountancy (June): 139-140.

Journal of Accountancy. 1907. Scottish and American accounting. Journal of Accountancy (August): 317-318.

Journal of Accountancy. 1907. The education of English and American accountants. Journal of Accountancy (April): 469-473.

Journal of Accountancy. 1907. The education of English and American accountants. Journal of Accountancy (September): 378-379.

Journal of Accountancy. 1908. Accountancy in other countries. Journal of Accountancy (February): 316-317.

Journal of Accountancy. 1910. Dominion Association of Chartered Accountants: Annual convention at Toronto. Journal of Accountancy (August): 298-299.

Journal of Accountancy. 2008. International financial reporting standards (IFRS): An AICPA backgrounder. Journal of Accountancy (September): A1-A11.

Journal of Accountancy. 2013. AICPA Council votes to offer specialized credentials outside of U.S. and Kess Award recognizes excellence in continuing education. Journal of Accountancy (August): 74.

Joyce, Y. 2014. Knowledge mandates in the state-profession dynamic: A study of the British insolvency profession. Accounting, Organizations and Society 39(8): 590-614.

Jullens, J. 2013. How emerging giants can take on the world. Harvard Business Review (December): 121-125.

Jun, S. H. and J. B. Lewis. 2006. Accounting techniques in Korea: 18th century archival samples from a non-profit association in the Sinitic world. The Accounting Historians Journal 33(1): 53-87. (JSTOR link).

Jupe, R. 2012. The privatization of British Energy: Risk transfer and the state. Accounting, Organizations and Society 37(2): 116-129.

Kabbes, S. M. 1965. Is accounting meeting the challenge in Europe? The Accounting Review (April): 395-400. (JSTOR link).

Kakar, S. 1971. Authority patterns and subordinate behavior in Indian organizations. Administrative Science Quarterly 16(3): 298-307. (JSTOR link).

Kallunki, J., H. Nilsson and J. Hellström. 2009. Why do insiders trade? Evidence based on unique data on Swedish insiders. Journal of Accounting and Economics (October): 37-53.

Kaltenbach, J. 1954. A French application of budgeting. N.A.C.A. Bulletin (April): 963-976.

Kambil, A., V. Wei-teh Long and C. Kwan. 2006. The seven disciplines for venturing in China. MIT Sloan Management Review (Winter): 85-89.

Kamla, R. 2012. Syrian women accountants' attitudes and experiences at work in the context of globalization. Accounting, Organizations and Society 37(3): 188-205.

Kanagaretnam, K., J. Lee, C. Y. Lim and G. J. Lobo. 2016. Relation between auditor quality and tax aggressiveness: Implications of cross-country institutional differences. Auditing: A Journal of Practice & Theory 35(4): 105-135.

Kang, T., I. K. Khurana and C. Wang. 2017. International diversification, SFAS 131 and post-earnings-announcement drift. Contemporary Accounting Research 34(4): 2152-2178.

Kansal, M., M. Joshi and G. S. Batra. 2014. Determinants of corporate social responsibility disclosures: Evidence from India. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 217-229.

Kanter, R. M. 2003. Thriving locally in the global economy. Harvard Business Review (August): 119-127.

Kao, J. 2009. Tapping the world's innovation hot spots. Harvard Business Review (March): 109-114.

Karamanou, I. 2012. Value relevance of analyst earnings forecasts in emerging markets. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 128-137.

Karamchandani, A., M. Kubzansky and N. Lalwani. 2011. Is the bottom of the pyramid really for you? Harvard Business Review (March): 107-111.

Kaplan, N. 1961. Research administration and the administrator: U.S.S.R. and U.S. Administrative Science Quarterly 6(1): 51-72. (JSTOR link).

Kasanen, E., J. Kinnunen and J. Niskanen. 1996. Dividend-based earnings management: Empirical evidence from Finland. Journal of Accounting and Economics (August-December): 283-312.

Kashmeri, S. A. 2001. EURO conversion: Chaos for North American companies? Strategic Finance (September): 38-42.

Kast, F. E. 1965. Management education in Europe. The Academy of Management Journal 8(2): 75-89. (JSTOR link).

Katz, D. M. 2011. "The CFO is the closest confidant to the GEO." KPMG America's top consultant looks at globalization, business transformation, and the evolving role of the CFO. CFO (September): 38-40.

Katz, E. and S. N. Eisenstadt. 1960. Some sociological observations on the response of Israeli organizations to new immigrants. Administrative Science Quarterly 5(1): 113-133. (JSTOR link).

Kauder, W. F. Jr. 1994. Should your firm go to Mexico? Management Accounting (May): 34-37.

Kavčič, B., V. Rus and A. S. Tannenbaum. 1971. Control, participation, and effectiveness in four Yugoslav industrial organizations. Administrative Science Quarterly 16(1): 74-86. (JSTOR link).

Kazaz, B., M. Dada and H. Moskowitz. 2005. Global production planning under exchange-rate uncertainty. Management Science (July): 1101-1119. (JSTOR link).

Keef, S. P. and M. L. Roush. 2002. The measurement of shareholder wealth creation: A transatlantic comparison. Management Accounting Quarterly (Winter): 1-5. All of the articles in this issue start on page 1. (According to Keef and Roush, abnormal return (AR) is superior to market value added (MVA) and total shareholder return (TSR) as a measure of shareholder wealth creation).

Keegan, W. J. 1974. Multinational scanning: A study of the information sources utilized by headquarters executives in multinational companies. Administrative Science Quarterly 19(3): 411-421. (JSTOR link).

Keeling, D. 1997. The EMU time bomb. Management Accounting (September): 34-37. (Discussion of the European Union's Economic and Monetary Union and the euro).

Keesee, D. G. 1970. An alternative to hedging in foreign investments. Management Accounting (July): 74-76.

Keller, I. W. 1967. The accountant's role in the expanding international economy. Management Accounting (February): 3-7.

Kellett, B. M. and R. C. Sweeting. 1991. Accounting innovations and adaptations: A U.K. case. Management Accounting Research (March): 15-26.

Kelley, T. J., D. L. Koontz and J. M. Kadet. 2016. Profit shifting: Effectively connected income and financial statement risks. Multinational corporations could be subject to high levels of tax on effectively connected income. Journal of Accountancy (February): 48-52, 54-55. (Link to the online version).

Kennedy, E. 2016. Howitt named IIRC CEO. Strategic Finance (October): 9.

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

Kenny, W. J. 1991. Aiding international students and scholars to comply with U.S. taxation: A training program for accounting students. Journal of Accounting Education 9(1): 105-121.

Kernan, K. 2008. XBRL around the world. Journal of Accountancy (October): 62-67.

Kerr, W. R. 2016. Harnessing the best of globalization. MIT Sloan Management Review (Fall): 58-67.

Kersnar, J. 2010. Is a trade war at hand? Recent moves on Capital Hill may force CFOs to carefully consider what will help them versus hurt them. CFO (November): 31-33 . (Most of the attention is on China).

Kersnar, J. 2011. Back on the map: Ireland's domestic economy may be in shambles, but expansion-minded U.S. firms see plenty of opportunity. CFO (June): 54-58.

Kersnar, J. 2011. Forget what you think you know: To succeed in emerging markets, toss out old assumptions - and consider packing your bags. CFO (January/February): 29-33.

Keys, D. E. and A. van der Merwe. 1999. German vs. U.S. cost management. Management Accounting Quarterly (Fall): 19-26. (Summary).

Khalil, S., M. L. Magnan and J. R. Cohen. 2008. Dual-class shares and audit pricing: Evidence from the Canadian markets. Auditing: A Journal of Practice & Theory 27(2): 199-216.

Khan, A. R., D. M. Hossain and J. Siddiqui. 2011. Corporate ownership concentration and audit fees: The case of an emerging economy. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 125-131.

Khanna, T. 2007. China + India: The power of two. Harvard Business Review (December): 60-69.

Khanna, T. 2014. Contextual intelligence. Harvard Business Review (September): 58-68. (Some managerial knowledge is universal and some is specific to a market or a culture. Shows how well industry profitability is correlated across countries?)

Khanna, T. and K. Palepu. 2000. The future of business groups in emerging markets: Long-run evidence from Chile. The Academy of Management Journal 43(3): 268-285. (JSTOR link).

Khanna, T. and K. G. Palepu. 2006. Emerging giants: Building world class companies in developing countries. Harvard Business Review (October): 60-69.

Khanna, T., K. G. Palepu and S. Srinivasan. 2004. Disclosure practices of foreign companies interacting with U.S. markets. Journal of Accounting Research (May): 475-508. (JSTOR link).

Khanna, T., K. G. Palepu and J. Sinha. 2005. Strategies that fit emerging markets: Fast-growing economies often provide poor soil for profits. The cause? A lack of specialized intermediary firms and regulatory systems on which multinational companies depend. Successful businesses look for those institutional voids and work around them. Harvard Business Review (June): 63-76.

Khodadoust, T. and P. Frishkoff. 1979. On mercantile accounting in pre-industrial Iran. The Accounting Historians Journal 6(1): 53-62. (JSTOR link).

Khurana, I. K. and K. K. Raman. 2004. Litigation risk and the financial reporting credibility of big 4 versus non-big 4 audits: Evidence from Anglo-American countries. The Accounting Review (April): 473-495. (JSTOR link).

Kiggundu, M. N., J. J. Jorgensen and T. Hafsi. 1983. Administrative theory and practice in developing countries: A synthesis. Administrative Science Quarterly 28(1): 66-84. (JSTOR link). (Part of a special section on the utilization of organizational research, part 2).

Kilborne, R. D. 1924. The rejuvenation of Austria: Its significance to American business men. Harvard Business Review (April): 334-344.

Kilger, W., J. Pampel and K. Vikas. 2004. Introduction: Marginal costing as a management accounting tool. Management Accounting Quarterly (Winter): 7-28. (Translation and reprint of the first chapter in Wiesbaden's textbook about German cost accounting: Flexible Plankostenrechnung und Deckungsbeitragsrechnung).

Killian, S. 2015. "For lack of accountability": The logic of the price in Ireland's Magdalen Laundries. Accounting, Organizations and Society (43): 17-32.

Kilvington, K. W. 1975. The management accountant: A British study. Management Accounting (May): 32-38.

Kim, I. and J. Song. 1990. U.S., Korea, & Japan: Accounting practices in three countries. Management Accounting (August): 26-30.

Kim, J., D. A. Simunic, M. T. Stein and C. H. Yi. 2011. Voluntary audits and the cost of debt capital for privately held firms: Korean evidence. Contemporary Accounting Research 28(2): 585-615.

Kim, K. I., H. Park and N. Suzuki. 1990. Reward allocations in the United States, Japan, and Korea: A comparison of individualistic and collectivistic cultures. The Academy of Management Journal 33(1): 188-198. (JSTOR link).

Kim, L. and Y. Lim. 1988. Environment, generic strategies, and performance in a rapidly developing country: A taxonomic approach. The Academy of Management Journal 31(4): 802-827. (JSTOR link).

Kim, S. H. 1977. An integer programming model for direct foreign investment projects. Management Accounting (April): 47-50.

Kim, S. H., S. H. Kim and K. A. Kim. 2001. Global Corporate Finance: Text and Cases. Blackwell Publishing.

Kim, T., D. Shin, H. Oh and Y. Jeong. 2007. Inside the iron cage: Organizational political dynamics and institutional changes in presidential selection systems in Korean universities, 1985-2002. Administrative Science Quarterly 52(2): 286-323. (JSTOR link).

King, A. A., M. J. Lenox and A. Terlaak. 2005. The strategic use of decentralized institutions: Exploring certification with the ISO 14001 management standard. The Academy of Management Journal 48(6): 1091-1106. (JSTOR link).

King, A. M. 1966. Accounting problems raised by a foreign subsidy. Management Accounting (July): 23-29.

King, A. M. 1969. Budgeting foreign exchange losses. Management Accounting (October): 39-41.

Kirkman, B., K. Law, B. L. Kirkman, K. S. K. Law. 2005. From the editors: International management research in "AMJ": Our past, present, and future. The Academy of Management Journal 48(3): 377-386. (JSTOR link). 2005. Errata: From the Editors: International management research in "AMJ": Our past, present, and future. The Academy of Management Journal 48(5): 738. (JSTOR link).

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

Klaassen, J. 1980. An accounting court: The impact of the enterprise chamber on financial reporting in the Netherlands. The Accounting Review (April): 327-341. (JSTOR link).

Klassen, K., M. Lang and M. Wolfson. 1993. Geographic income shifting by multinational corporations in response to tax rate changes. Journal of Accounting Research (Studies on International Accounting): 141-173. (JSTOR link).

Klein, J. 1922. The future of American export trade. Harvard Business Review (October): 24-30.

Klein, R. B. 1972. Inter-country purchasing power index numbers. Management Accounting (August): 28-32.

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

Knapp, M. C. and C. A. Knapp. 2014. Duplicity and diligence: An ethical forensic case study of international espionage. Journal of Forensic & Investigative Accounting 6(1): 272-283.

Knapp, M. C. and C. A. Knapp. 2014. Zaiteku + Tobashi = Olympus accounting fraud. Journal of Forensic & Investigative Accounting 6(3): 236-254.

Knight, L. G. and R. A. Knight. 2012. Foreign currency strategies can produce unforeseen tax consequences. The CPA Journal (August): 42-47.

Kohler, E. L. 1963. The Jenkins report. The Accounting Review (April): 266-269. (JSTOR link).

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

Kojima, O. 1977. Accounting textbooks in seventeenth century England - Chiefly about Collins' work. The Accounting Historians Journal 4(1): 69-78. (JSTOR link).

Kolde, E. J. and R. E. Hill. 1967. Conceptual and normative aspects of international management. The Academy of Management Journal 10(2): 119-128. (JSTOR link).

Kollaritsch, F. 1961. Austria's answer to inflationary profits and taxation. The Accounting Review (July): 439-445. (JSTOR link).

Kollaritsch, F. P. 1965. International accounting practices. The Accounting Review (April): 382-385. (JSTOR link).

Kominis, G. and A. I. Dudau. 2012. Time for interactive control systems in the public sector? The case of the Every Child Matters policy change in England. Management Accounting Research (June): 142-155.

Konrath, L. F. 1972. Foreign exchange versus purchasing power gains and losses. Management Accounting (May): 41-43.

Kosiol, E. 1937. Bases of valuation in German corporate balance sheets. The Accounting Review (December): 355-360. (JSTOR link).

Kosiol, E. 1938. Annual financial statements of German corporations. The Accounting Review (June): 183-191. (JSTOR link).

Kostova, T. and K. Roth. 2002. Adoption of an organizational practice by subsidiaries of multinational corporations: Institutional and relational effects. The Academy of Management Journal 45(1): 215-233. (JSTOR link).

Kratchman, S. H. and L. M. Smith. 2011. Development of and student reactions to an international consolidation case problem. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 325-330.

Kraut, A. I. 1975. Some recent advances in cross-national management research. The Academy of Management Journal 18(3): 538-549. (JSTOR link).

Krivogorsky, V. and F. G. Burton. 2012. Dominant owners and performance of continental European firms. Journal of International Accounting Research 11(1): 191-221.

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

Krom, C. L. 2011. Making sure the long arm of U.S. law doesn't come knocking: Federal laws and regulations related to international commerce. The CPA Journal (May): 42-49.

Kruis, A. and L. Sneller. 2013. International divider walls. Journal of Accounting Education 31(1): 31-52.

Krumwiede, K. and A. Suessmair. 2007. Comparing U.S. and German cost accounting methods. Management Accounting Quarterly (Spring): 1-9 .

Krumwiede, K. R. 2005. Rewards and realities of German cost accounting. Strategic Finance (April): 26-34. (Survey).

Kuasirikun, N. and P. Constable. 2010. The cosmology of accounting in mid 19th-century Thailand. Accounting, Organizations and Society 35(6): 596-627.

Kubin, K. W. 1975. Accounting for foreign currency translation: Current problems in historical perspective. The Accounting Historians Journal 2(1-4): 11-16. (JSTOR link).

Kuczynski, R. R. 1923. The real significance of recent German stock exchange quotations and dividends. Harvard Business Review (October): 23-27.

Kullman, E. 2012. DuPont's CEO on executing a complex cross-border acquisition. Harvard Business Review (July/August): 43-46.

Kumar, N. and J. E. M. Steenkamp. 2013. Diaspora marketing. Harvard Business Review (October): 127-132. (Building international brands).

Kumar, N. and P. Puranam. 2011. Have you restructured for global success? Harvard Business Review (October): 123-128.

Kunz, D. A. 1992. 3M revisited: Evolving for the 90's. Management Accounting (October): 37-40. (Survey on global issues related to controllers).

Kurtzman, J., G. Yago and T. Phumiwasana. 2004. The global cost of opacity. MIT Sloan Management Review (Fall): 38-40. (Opacity - The degree to which countries lack clear, accurate, easily discernible and widely accepted practices governing the relationships among businesses, investors and governments that form the basis of most small scale high frequency risks, e.g., fraudulent transactions, bribery, legal and regulatory complexity, and unenforceable contracts. An opacity index is developed for each country that indicates how much more or less return an investor needs to receive to invest in that country).

Kurtzman, J., G. Yago and T. Phumiwasana. 2004. The global cost of opacity. MIT Sloan Management Review (Fall): 38-40.

Kyj, L. S. and G. C. Romeo. 2015. Microsoft's foreign earnings: Tax strategy. Issues in Accounting Education (November): 297-310.

Labelle, R. and M. Saboly. 2008. Forensic accounting in France: Emergence and development. Journal of Forensic Accounting 9(1): 83-94.

Laitinen, E. K. 2014. Influence of cost accounting change on performance of manufacturing firms. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 230-240. (Survey of 121 Finnish manufacturing firms).

Lamb, M. 2001. 'Horrid appealing': Accounting for taxable profits in mid-nineteenth century England. Accounting, Organizations and Society 26(3): 271-298.

Lamb, M. 2002. Defining "profits" for British income tax purposes: A contextual study of the depreciation cases, 1875-1897. The Accounting Historians Journal 29(1): 105-172. (JSTOR link).

Lammers, C. J. 1988. The interorganizational control of an occupied country. Administrative Science Quarterly 33(3): 438-457. (JSTOR link).

Lamond, A. W. H. 1954. A British study in profit graphs. N.A.C.A. Bulletin (April): 947-962.

Lamond, S. 1992. Activity-based management: An Australian perspective. Journal of Cost Management (Summer): 42-46.

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

Lamoreaux, P. T. 2016. Does PCAOB inspection access improve audit quality? An examination of foreign firms listed in the United States. Journal of Accounting and Economics (April-May): 313-337.

Land, J. and M. H. Lang. 2002. Empirical evidence on the evolution of international earnings. The Accounting Review (Supplement: Quality of Earnings Conference): 115-133. (JSTOR link).

Landsberger, H. A. 1961. The horizontal dimension in bureaucracy. Administrative Science Quarterly 6(3): 299-332. (JSTOR link).

Lane, H. W., J. J. Distefano and M. L. Maznevski. 2000. International Management Behavior: Text, Readings, and Cases. Blackwell Publishing.

Lane, H. W., M. L. Maznevski, M. Mendenhall and J. Mcnett. Editors. 2003. The Blackwell Handbook of Global Management: A Guide to Managing Complexity (Blackwell Handbooks in Management). Blackwell Publishers.

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

Langenderfer, H. Q. 1965. Management accounting in the United Arab Republic (Egypt). Management Accounting (November): 47-50.

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

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