International Accounting and Management Bibliography O-Z

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

O'Brien, M. 1995. Going global: What to look for in financial software. Management Accounting (April): 59-60.

O'Clock, P. and K. Devine. 2003. The role of strategy and culture in the performance evaluation of international strategic business units. Management Accounting Quarterly (Winter): 18-26. (Summary).

O'Connor, N. G., S. C. Vera-Muñoz and F. Chan. 2011. Competitive forces and the importance of management control systems in emerging-economy firms: The moderating effect of international market orientation. Accounting, Organizations and Society 36(4-5): 246-266.

O'Donnell, E. and J. Prather-Kinsey. 2010. Nationality and differences in auditor risk assessment: A research note with experimental evidence. Accounting, Organizations and Society 35(5): 558-564.

O'Dwyer, B. 2005. The construction of a social account: A case study in an overseas aid agency. Accounting, Organizations, and Society 30(3): 279-296.

O’Dwyer, B. and J. Unerman. 2008. The paradox of greater NGO accountability: A case study of Amnesty Ireland. Accounting, Organizations and Society 33(7-8): 801-824.

O'Keefe, W. T., L. H. Beard and D. S. O'Keefe. 1986. Are U. S. exporters benefiting from the FSC? Management Accounting (May): 42-47. (FSC refers to foreign sales corporations).

O'Leary, D. E. 1999. The impact of the Euro on information systems. Journal of Information Systems (Fall): 105-116.

O'Regan, P. 2003. Accountability and financial control as 'patriotic' strategies: Accomptants and the public accounts committee in late 17th and early 18th - century Ireland. The Accounting Historians Journal 30(2): 105-131.

O'Riain, S., E. Curry and A. Harth. 2012. XBRL and open data for global financial ecosystems: A linked data approach. International Journal of Accounting Information Systems 13(2): 141-162.

O'Sullivan, K. 2010. Brazil is booming (and maddening): U.S. companies are keen to expand ito Latin America's biggest market, but CFOs report that Brazil poses unique challenges. CFO (July/August): 54-58.

O'Sullivan, K. 2010. Painful conversions: As currency risk intensifies, companies of all sizes are taking steps to protect cash flows. CFO (April): 54-59.

Oakey, F. 1914. Determination of the net profit of the Panama Canal. Journal of Accountancy (September): 181-195.

Oats, L. and P. Sadler. 2004. Political suppression or revenue raising? Taxing newspapers during the French revolutionary war. The Accounting Historians Journal 31(1): 93-128.

Oberg, W. 1963. Management and the international scene: A symposium II. Cross-cultural perspectives on management principles. The Academy of Management Journal 6(2): 129-143.

Obukhova, E. 2011. Book review: Culture and Economics: On Values, Economics and International Business by E. De Jong. Administrative Science Quarterly 56(2): 310-311.

Ogneva, M. and K. R. Subramanyam. 2007. Does the stock market underreact to going concern opinions? Evidence from the U.S. and Australia. Journal of Accounting and Economics (July): 439-452.

Ojo, N. M. and O. P. Mafimisebi. 2020. Reviewing the business of nongovernmental organisations in African transformation.  Advances in Environmental Accounting & Management: Environmentalism and NGO Accountability. (9): 123-138.

Okonkwo, S. 2022. The founder of UBI group on leading a transition to renewable energy in Africa. Harvard Business Review (January/February): 30-33.

Okuda, K. 1973. Comments on Wildavsky's "Why planning fails in Nepal". Administrative Science Quarterly 18(4): 544-550.

Okwuosa, I. I. 2020. Environmental accountability, NGOS and extended producer responsibility in Nigeria: The views of corporate responsibility officers and accountants. Advances in Environmental Accounting & Management: Environmentalism and NGO Accountability. (9): 55-81.

Olante, M. E. and U. Lassini. 2022. Investment property: Fair value or cost model? Recent evidence from the application of IAS 40 in Europe. Advances in Accounting (56): 100568.

Omar, B. and J. Simon. 2011. Corporate aggregate disclosure practices in Jordan. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 166-186.

Ordelheide, D. 1996. Review of Symposium: Entering the U.S. securities markets: Opportunities and risks for foreign companies. Accounting Horizons (June): 191-194.

Ornstein, M. 1984. Interlocking directorates in Canada: Intercorporate or class alliance? Administrative Science Quarterly 29(2): 210-231.

Osborn, R. N. and C. C. Baughn. 1990. Forms of interorganizational governance for multinational alliances. The Academy of Management Journal 33(3): 503-519.

Ou, C. S., D. C. Yen and C. Hung. 2009. Determinants of information technology investments: The case of ATM in an emerging economy. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 278-283.

Overesch, M. and H. Wolff. 2021. Financial transparency to the rescue: Effects of public country-by-country reporting in the European Union banking sector on tax avoidance. Contemporary Accounting Research 38(3): 1616-1642.

Owens, D. and J. Hyatt. 2013. Out of Africa, opportunity: Chinese and Indian companies are rapidly expanding their footprints on the continent. But for U.S. firms, the opportunity is tempered by uncertainty. CFO (September): 53-54.

Owens, D. and J. Staeck. 2013. Long distance calling: For small and midsize businesses, expanding overseas can lead into unfamiliar - and sometimes unfriendly - terrain. CFO (September): 56-58.

Owens, D. and M. Surka. 2013. In recovery: A global survey reveals that companies are prepared to invest in growth - one careful dose at a time. CFO (June): 58-59.

Owens, D. W. 2013. Optimism's new address: Europe: European CFOs are more positive about economic conditions for a change - unlike their counterparts elsewhere. CFO (November): 52-53.

Owsley, J. and J. McKinley. 2014. Comparing the foreign earned income exclusion and the foreign tax credit. The CPA Journal (June): 42-45.

Oz, I. O. and C. Simga-Mugan. 2018. Bankruptcy prediction models' generalizability: Evidence from emerging market economies. Advances in Accounting: Incorporating Advances in International Accounting (41): 114-125.

Pacini, C., H. Rogers and J. Swingen. 2002. Beware of bribes of foreign officials. Journal of Forensic Accounting (3): 149-156.

Packman, K. E. and M. D. Rivero. 2010. The Foreign Accounting Tax Compliance Act. Journal of Accountancy (August): 44-49.

Pacter, P. 2014. Global accounting standards-from vision to reality. The CPA Journal (January): 6,8 -10.

Paik, G. H, B. Lee and K. R. Krumwiede. 2017. Corporate social responsibility performance and outsourcing: The case of the Bangladesh tragedy. Journal of International Accounting Research 16(1): 59-79.

Paine, L., R. Deshpande, J. D. Margolis and K. E. Bettcher. 2005. Up to code: Does your company's conduct meet world-class standards? Harvard Business Review (December): 122-133. (The GBS Codex includes: The fiduciary principle, the property principle, the reliability principle, the transparency principle, the dignity principle, the fairness principle, the citizenship principle, and the responsiveness principle).

Palvia, P. C., R. C. King, W. Xia and S. C. J. Palvia. 2010. Capability, quality, and performance of offshore IS vendors: A theoretical framework and empirical investigation. Decision Sciences 41(2): 231-270.

Paraszczak, J. 1978. Accounting Soviet style. Management Accounting (July): 51-56.

Park, S. H. and G. R. Ungson. 1997. The effect of national culture, organizational complementarity, and economic motivation on joint venture dissolution. The Academy of Management Journal 40(2): 279-307.

Parker, L. D. 1987. An historical analysis of ethical pronouncements and debate in the Australian accounting profession. Abacus 23(2): 122-138.

Parker, L. M. 1989. Medieval traders as international change agents: A comparison with twentieth century international accounting firms. The Accounting Historians Journal 16(2): 107-118.

Parker, M. 2009. Book Review: Hypocrisy Trap: The World Bank and the Poverty of Reform by Catherine Weaver. Administrative Science Quarterly 54(3): 540-542.

Parker, R. H. 1966. A note on Savary's "Le Parfait Negociant". Journal of Accounting Research (Autumn): 260-261.

Parker, R. H. 1970. Principles and practice in translating foreign currencies: An essay in comparative accounting. Abacus 6(2): 144-153.

Parker, R. H. 1980. Memorial: Frank Sewell Bray, 1906-1979. The Accounting Review (April): 307-316.

Parker, R. H. 1982. Bookkeeping barter and current cash equivalents in early New South Wales. Abacus 18(2): 139-151.

Parks, L. 2018. IMA extends reach in Asia: IMA leadership made a six day visit to Korea and Japan to strengthen our connections and better understand management accounting needs in the region. Strategic Finance (June): 10-11.

Parks, L. 2018. IMA's Moscow Chapter hosts successful event. Strategic Finance (December): 17.

Parng, Y., C. Fu and H. Li. 2010. A classification tree approach for identifying potentially delisting firms from the corporate governance perspective - Evidence from Taiwan. Journal of Forensic & Investigative Accounting 2(3): 229-256.

Pascale, R. T. 1978. Communication and decision making across cultures: Japanese and American comparisons. Administrative Science Quarterly 23(1): 91-110.

Pavlatos, O. and H. Kostakis. 2015. Management accounting practices before and during economic crisis: Evidence from Greece. Advances in Accounting: Incorporating Advances in International Accounting 31(1): 150-164.

Payne, J. B. 1949. Financial administration of the United Nations. The Accounting Review (October): 423-431.

Peasnell, K., G. Dean and G. Gebhardt. 2009. Reflections on the revision of the IASB framework by EAA academics. Abacus 45(4): 518-527.

Peavey, D. E. 1990. Battle at the GAAP? It's time for a change. Management Accounting (February): 31-35.

Peavey, D. E. and S. K. Webster. 1990. Is GAAP the gap to international markets? Management Accounting (August): 31-35.

Peek, E., R. Cuijpers and W. Buijink. 2010. Creditors' and shareholders reporting demands in public versus private firms: Evidence from Europe. Contemporary Accounting Research 27(1): 49-91.

Peek, L., M. Roxas, G. Peek, E. McGraw, Y. Robichaud and J. C. Villarreal. 2007. NAFTA professional mutual recognition agreements: Comparative analysis of accountancy certification and licensure. Global Perspectives on Accounting Education (4): 1-24.

Peloubet, M. E. 1919. Operation of the British excess profits duty law. Journal of Accountancy (January): 17-22.

Peng, M. W. and Y. Luo. 2000. Managerial ties and firm performance in a transition economy: The nature of a micro-macro link. The Academy of Management Journal 43(3): 486-501.

Perera, H., L. Cummings and F. Chua. 2012. Cultural relativity of accounting professionalism: Evidence from New Zealand and Samoa. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 138-146.

Perera, M. H. B. 1975. Accounting and its environment in Sri Lanka. Abacus 11(1): 86-96.

Perkins, S. E. 2014. When does prior experience pay? Institutional experience and the multinational corporation. Administrative Science Quarterly 59(1): 145-181.

Perren, A. 1944. The development of cost accounting in Europe. N.A.C.A. Bulletin (June 1): 1059-1076.

Perumpral, S. E., M. Evans, S. Agarwal and F. Amenkhienan. 2009. The evolution of Indian accounting standards: Its history and current status with regard to International Financial Reporting Standards. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 106-111.

Peterson, M. F. and P. B. Smith. 1997. Does national culture or ambient temperature explain cross-national differences in role stress? No sweat! The Academy of Management Journal 40(4): 930-946.

Peterson, R. B. 1975. The interaction of technological process and perceived organizational climate in Norwegian firms. The Academy of Management Journal 18(2): 288-299.

Petriglieri, G. 2019. Book review essay: The real winners in the arms race for global talent. Administrative Science Quarterly 64(3): NP24-NP29. (Kerr, W. R. The Gift of Global Talent: How Migration Shapes Business, Economy, and Society).

Pfeffer, J. 1972. Interorganizational influence and managerial attitudes. The Academy of Management Journal 15(3): 317-330.

Pflumm, R. 1993. Is mark-to-market accounting a threat to U.S. competitiveness? Management Accounting (August): 55-57.

Phelan, J. L. 1960. Authority and flexibility in the Spanish imperial bureaucracy. Administrative Science Quarterly 5(1): 47-65.

Phillips, N. 2017. Book review: K. Foot: Collaborating against Human Trafficking: Cross-sector challenges and Practices. Administrative Science Quarterly 62(3): NP27-NP30.

Pickard, G. 2007. Simplifying global accounting. Journal of Accountancy (July): 36-39.

Pincus, M., S. Rajgopal and M. Venkatachalam. 2007. The accrual anomaly: International evidence. The Accounting Review (January): 169-203.

Pinsker, R. E. and C. Felden. 2016. Professional role and normative pressure: The case of voluntary XBRL adoption in Germany. Journal of Emerging Technologies in Accounting 13(1): 95-118.

Piotroski, J. D. 2013. The London Stock Exchange's AIM experiment: Regulatory or market failure? A discussion of Gerakos, Lang and Maffett. Journal of Accounting and Economics (December Supplement): 216-223.

Piturro, M. 2000. How a self-starter CFO helped establish a European-based company in North America. Strategic Finance (July): 50-55.

Pleak, R. E. 1977. An analysis of the FASB's treatment of foreign currency translation. Management Accounting (September): 29-32.

Poitras, G. E. 1973. Welfare bureaucracy and clientele politics in Mexico. Administrative Science Quarterly 18(1): 18-26.

Pong, C. and F. Mitchell. 2005. Accounting for a disappearance: A contribution to the history of the value added statement in the UK. The Accounting Historians Journal 32(2): 173-199.

Pong, C. K. M. and G. Whittington. 1996. The withdrawal of current cost accounting in the United Kingdom: A study of the Accounting Standards Committee. Abacus 32(1): 30-53.

Pope, P. F. 1993. Discussion of a comparison of the value-relevance of U.S. versus non-U.S. GAAP accounting measures using Form 20-F reconciliations. Journal of Accounting Research (Studies on International Accounting): 265-275.

Pope, P. F. and M. Walker. 1999. International differences in the timeliness, conservatism, and classification of earnings. Journal of Accounting Research (Studies on Credible Financial Reporting): 53-87.

Porac, J. F., H. Thomas, F. Wilson, D. Paton and A. Kanfer. 1995. Rivalry and the industry model of Scottish knitwear producers. Administrative Science Quarterly 40(2): 203-227.

Porcano, T. M., G. T. Tsakumis and A. P. Curatola. 2011. Tax evasion, national cultural dimensions and other country-structural metrics. Journal of Forensic & Investigative Accounting 3(1): 86-115.

Porter, M. E. 1980. Competitive Strategy: Techniques for Analyzing Industries and Competitors. Chapter 13: Competition in Global Industries. The Free Press. (Summary).

Porter, M., J. Sacks, A. Warner and K. Schwab. 2000. The Global Competitiveness Report 2000. Oxford University Press. (Summary).

Posthumus, N. W. 1926. The French cotton industry after the war. Harvard Business Review (January): 179-186.

Poudel, G., A. Hellmann and H. Perera. 2014. The adoption of international financial reporting standards in a non-colonized developing country: The case of Nepal. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 209-216.

Poullaos, C. 2016. Canada vs. Britain in the imperial accountancy arena, 1908-1912: Symbolic capital, symbolic violence. Accounting, Organizations and Society (51): 47-63.

Pounder, B. 2007. How globalization is affecting U.S. accountants. Strategic Finance (January): 40-45.

Power, D., R. Klassen, T. J. Kull and D. Simpson. 2015. Competitive goals and plant investment in environmental and safety practices: Moderating effect of national culture. Decision Sciences 46(1): 63-100.

Pownall, G. 1993. Discussion of the relative informativeness of accounting disclosures in different countries. Journal of Accounting Research (Studies on International Accounting): 224-229.

Pownall, G. and K. Schipper. 1999. Implications of accounting research for the SEC's consideration of international accounting standards for U.S. securities offerings. Accounting Horizons (September): 259-280.

Pownall, G. and M. Wieczynska. 2018. Deviations from the mandatory adoption of IFRS in the European Union: Implementation, enforcement, incentives, and compliance. Contemporary Accounting Research 35(2): 1029-1066.

Prabhu, R. K. 1998. Mind of Mahatma Gandhi. South Asia Books.

Prahalad, C. K. 2004. The Fortune at the Bottom of the Pyramid: Eradicating Poverty Through Profits. Wharton School Publishing.

Prahalad, C. K. and A. Hammond. 2002. Serving the world's poor. Harvard Business Review (September): 48-57. (The 3 tiers of the world income pyramid measured in U.S. dollars: 100 million people earn more than $20,000 per year, 2 billion earn between $2,000 and $20,000, and 4 billion earn less than $2,000. Most companies ignore the vast majority of the world's population in the bottom tier).

Prahalad, C. K. and K. Lieberthal. 2003. The end of corporate imperialism. Harvard Business Review (August): 109-117. ("Too often, companies try to impose Western models of commerce on developing countries. They'd do better - and learn more - if they tailored their operations to the unique conditions of emerging markets.").

Prasad, A. and J. Heales. 2010. On IT and business value in developing countries: A complementarities-based approach. International Journal of Accounting Information Systems 11(4): 314-335.

Prasad, S. B. 1965. Decision-making in Latin American business: An extension of McCann's hypothesis. The Academy of Management Journal 8(4): 324-328.

Prasad, S. B. 1966. New managerialism in Czechoslovakia and the Soviet Union. The Academy of Management Journal 9(4): 328-336.

Prasad, S. B. 1970. Managing production systems abroad: A note on organizational framework. The Academy of Management Journal 13(4): 457-459.

Prashantham, S. and G. S. Yip. 2017. Engaging with startups in emerging markets. MIT Sloan Management Review (Winter): 51-56.

Prather-Kinsey, J. and P. Wheeler. 2012. Out of Africa: Managing risk in global business. Strategic Finance (February): 47-53.

Preetika, J., E. Outslay, A. Persson, T. Shevlin and A. Venkat. 2020. Does public country-by-country reporting deter tax avoidance and income shifting? Evidence from the European banking industry. Contemporary Accounting Research 37(4): 2357-2397.

Preston, A. M. and J. J. Young. 2000. Constructing the global corporation and corporate constructions of the global: A picture essay. Accounting, Organizations and Society 25(4-5): 427-449.

Previts, G. J. and P. Walton. 2010. A Global History of Accounting, Financial Reporting and Public Policy: Europe. Emerald Group Publishing Limited.

Prokofieva, M. 2015. Twitter-based dissemination of corporate disclosure and the intervening effects of firms' visibility: Evidence from Australian-listed companies. Journal of Information Systems (Summer): 107-136.

Purdy, D. 1981. The provision of financial information to employees: A study of the reporting practices of some large public companies in the United Kingdom. Accounting, Organizations and Society 6(4): 327-338.

Purvis, S. E. C., H. Gernon and M. A. Diamond. 1991. The IASC and its comparability project: Prerequisites for success. Accounting Horizons (June): 25-44. (International Accounting Standards Committee).

Pusić, E. 1969. Territorial and functional administration in Yugoslavia. Administrative Science Quarterly 14(1): 62-72.

Puxty, A. G. 1997. Accounting choice and a theory of crisis: The cases of post-privatization British telecom and British Gas. Accounting, Organizations and Society 22(7): 713-735.

Puxty, A. G., H. C. Willmott, D. J. Cooper and T. Lowe. 1987. Modes of regulation in advanced capitalism: Locating accountancy in four countries. Accounting, Organizations and Society 12(3): 273-291.

Pylee, M. V. 1967. Management education in India. Management Science (June): C209-C217.

Quagli, A. and P. Paoloni. 2012. How is the IFRS for SME accepted in the European context? An analysis of the homogeneity among European countries, users and preparers in the European commission questionnaire. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 147-156.

Quattrone, P. 2004. Accounting for God: Accounting and accountability in the Society of Jesus (Italy, XVI-XVII centuries). Accounting, Organizations and Society 29(7): 647-683.

Quattrone, P. 2005. Is time spent, passed or counted? The missing link between time and accounting history. The Accounting Historians Journal 32(1): 185-208.

Quattrone, P. 2006. Corrigendum to ''Accounting for God: Accounting and accountability practices in the Society of Jesus (Italy, XVI-XVII centuries)'' [Accounting, Organizations and Society 28 (2004) 169-249]. Accounting, Organizations, and Society 31(1): 105.

Quattrone, P. and T. Hopper. 2005. A ‘time–space odyssey’: Management control systems in two multinational organisations. Accounting, Organizations, and Society 30(7-8): 735-764.

Quinn, L. R. 2000. The new IASC. Strategic Finance (December): 45-51. (The International Accounting Standards Committee).

Quinn, L. R. 2004. What's the state of international standards? Strategic Finance (April): 35-39.

Quinn, L. R. 2006. COSO at a crossroad. Strategic Finance (July): 42-49. (The Committee of Sponsoring Organizations' enterprise risk management integrated framework is being adopted by companies outside the U.S.).

Radcliffe, V., D. J. Cooper and K. Robson. 1994. The management of professional enterprises and regulatory change: British accountancy and the financial services act, 1896. Accounting, Organizations and Society 19(7): 601-628.

Radjou, N. and J. Prabhu. 2012. Mobilizing for growth in emerging markets. MIT Sloan Management Review (Spring): 81-88.

Rahman, A. R. and R. S. Debreceny. 2014. Institutionalized online access to corporate information and cost of equity capital: A cross-country analysis. Journal of Information Systems (Spring): 43-74.

Rahman, A. R., L. W. Ng and G. D. Tower. 1994. Public choice and accounting standard setting in New Zealand: An exploratory study. Abacus 30(1): 98-117.

Rahmouni, A. F. A. and K. Charaf. 2012. Success of ABC projects in French companies: The influence of organizational and technical factors. Cost Management (November/December): 12-23.

Rainey, V. 2016. Accounting in the international age: Future-focused and more relevant than ever. Journal of Accountancy (June): 46.

Ramachandran, J, K. S. Manikandan and A. Pant. 2013. Why conglomerates thrive (Outside the U.S.). Harvard Business Review (December): 110-119.

Raman, A. P. 2003. The global brand face-off. Harvard Business Review (June): 35-46. (Case study).

Raman, A. P. 2009. The new frontiers. Harvard Business Review (July-August): 130-137. (How the global slowdown is reshaping competition from emerging markets).

Raman, A. P. 2011. "Why don't we try to be India's most respected company?" Harvard Business Review (November): 80-86. (Interview with N. R. Narayana Murthy).

Raman, A. P. 2013. The sum of India's contradictions. Harvard Business Review (November): 138-139.

Ramanna, K. 2015. Book review: International Perspectives on Accounting and Corporate Behavior. The Accounting Review (May): 1244-1247.

Rambo, R. G. 2021. Hedges of unrecognized foreign currency-denominated firm commitments. The CPA Journal (April/May): 58-63.

Rambo, R. G., D. Main and L. Beaubien. 2011. Reducing reporting risk: Designating foreign currency forward contracts as cash flow hedges. Journal of Accounting Education 29(4): 284-294.

Ramirez, C. 2001. Understanding social closure in its cultural context: Accounting practitioners in France (1920-1939). Accounting, Organizations and Society 26(4-5): 391-418.

Ramirez, C. 2009. Constructing the governable small practitioner: The changing nature of professional bodies and the management of professional accountants’ identities in the UK. Accounting, Organizations and Society 34(3-4): 381-408.

Ramos, J. 2005. Bean-counting goes global. The World in 2005. The Economist. 119. (Nearly 100 countries in six continents will be using international standards by 2005).

Ramus, C. A. and U. Steger. The roles of supervisory support behaviors and environmental policy in employee "ecoinitiatives" at leading-edge European companies. The Academy of Management Journal 43(4): 605-626.

Randall, R. F. 1984. Management accounting degree established in Canada. Management Accounting (June): 12.

Rangan, S. and M. Sengul. 2009. The influence of macro structure on the foreign market performance of transnational firms: The value of IGO connections, export dependence, and immigration links. Administrative Science Quarterly 54(2): 229-267.

Rangan, V. K., M. Chu and D. Petkoski. 2011. Segmenting the base of the pyramid. Harvard Business Review (June): 113-117.

Ranganathan, A. 2018. The artisan and his audience: Identification with work and price setting in a handicraft cluster in Southern India. Administrative Science Quarterly 63(3): 637-667.

Ranganathan, A. 2018. Train them to retain them: Work readiness and the retention of first-time women workers in India. Administrative Science Quarterly 63(4): 879-909.

Rao, A. and A. Marie. 2007. Current practices of enterprise risk management in Dubai. Management Accounting Quarterly (Spring): 10-22.

Rashty, J. 2014. Foreign currency matters. The CPA Journal (March): 54-56.

Rashty, J. and J. O'Shaughnessy. 2010. Foreign currency forward contracts and cash flow hedging: Navigating accounting and disclosure requirements. The CPA Journal (October): 24-30.

Rashty, J. and J. O'Shaughnessy. 2012. Foreign currency forward contracts and cash flow hedging. The CPA Journal (March): 22-27.

Rashty, J. and J. O'Shaughnessy. 2012. Stock compensation under U.S. GAAP and IFRS: Similarities and differences. The CPA Journal (February): 32-35.

Ratnatunga, J., M. S. C. Tse and D. Wahyuni. 2015. Societal role expectations of management accounting professionals: An Australian study. Advances in Management Accounting (25): 29-48.

Ratsch, H. 1964. The new professional code for certified accountants and licensed accountants in the Federal Republic of Germany. The Accounting Review (January): 140-144.

Ratzinger-Sakel, N. V. S. 2013. Auditor fees and auditor independence - Evidence from going concern reporting decisions in Germany. Auditing: A Journal of Practice & Theory 32(4): 129-168.

Rauter, T. 2020. The effect of mandatory extraction payment disclosures on corporate payment and investment policies abroad. Journal of Accounting Research (December): 1075-1116.

Read, J. M. 1988. Legal acceptance of accounting principles in Great Britain and the United States: Some lessons from history. The Accounting Historians Journal 15(1): 1-27.

Ready, D. A., L. A. Hill and J. A. Conger. 2008. Winning the race for talent in emerging markets. Harvard Business Review (November): 62-70.

Reid, L. C., J. V. Carcello, L. Chan, T. L. Neal and J. R. Francis. 2019. Impact of auditor report changes on financial reporting quality and audit costs: Evidence from the United Kingdom. Contemporary Accounting Research 36(3): 1501-1539.

Reiman, C. 2010. Accounting for international differences. Cost Management (November/December): 5-17.

Reuer, J. J. and M. J. Leiblein. 2000. Downside risk implications of multinationality and international joint ventures. The Academy of Management Journal 43(2): 203-214.

Revsine, L. 1984. The rationale underlying the functional currency choice. The Accounting Review (July): 505-514.

Rezaee, Z. and G. Davani. 2013. Does financial reporting fraud recognize borders? Evidence from bank fraud in Iran. Journal of Forensic & Investigative Accounting 5(2): 224-238.

Rhee, M., Y. Kim and J. Han. 2006. Confidence in imitation: Niche-width strategy in the UK automobile industry. Management Science (April): 501-513.

Rice, M. Y. 1962. Sketch for a universal accounting statement. The Accounting Review (January): 6-21.

Rich, A. J. 1995. Understanding global standards. Management Accounting (April): 51-54.

Richards, F. E. 1976. The multinational corporation's borrowing decision. Management Accounting (February): 51-52.

Richardson, A. J. 1989. Canada's accounting elite: 1880-1930. The Accounting Historians Journal 16(1): 1-21.

Richardson, A. J. 1993. An interpretive chronology of the development of accounting associations in Canada, in Murphy, G. J. editor. 1993. A History of Canadian Accounting Thought and Practice. Garland.

Richardson, A. J. 2000. Building the Canadian chartered accountancy profession: A biography of George Edwards, FCA, CGE, LLD, 1861-1947. The Accounting Historians Journal 27(2): 87-116.

Richardson, A. J. 2001. The Canadian audit market in the first half of the twentieth century. The Accounting Historians Journal 28(2): 109-139.

Richardson, A. J. 2009. Regulatory networks for accounting and auditing standards: A social network analysis of Canadian and international standard-setting. Accounting, Organizations and Society 34(5): 571-588.

Richardson, A. J. and E. Kilfoyle. 2009. Accounting in markets, hierarchies and networks: The role of accounting in the transnational governance of postal transactions. Accounting, Organizations and Society 34(8): 939-956.

Richardson, A. J. and J. J. Williams. 1990. Canadian academic accountants' productivity: A survey of 10 refereed publications, 1976-1989. Contemporary Accounting Research 7(1): 278-294.

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