Management And Accounting Web

International Accounting and Management Bibliography A-C

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

See the Journal of International Accounting Research and Management Accounting Research for many articles not included here.

Abdallah, W. 1986. Change the environment or change the system. Management Accounting (October): 33-36. (Comparing the performance of managers in different countries).

Abdallah, W. M. and D. E. Keller. 1985. Measuring the multinational's performance. Management Accounting (October): 26-30, 56.

Abdel-Khalik, A. R. 1966. Controllership in Egypt. Journal of Accounting Research (Spring): 37-46. (JSTOR link).

Abdelal, R. 2010. The promise and peril of Russia's resurgent state. Harvard Business Review (January-February): 125-129.

Abdelal, R., A. Khan and T. Khanna. 2008. Big picture: Where oil-rich nations are placing their bets. Harvard Business Review (September): 119-128.

Abel, R. 1969. A comparative simulation of German and U.S. accounting principles. Journal of Accounting Research (Spring): 1-11. (JSTOR link).

Abeysekera, I. 2011. Civil war, stock return, and intellectual capital disclosure in Sri Lanka. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 331-337.

Abruzzi, A. 1959. Rational systems and logics of action: The factory situation. Management Science (July): 369-386. (JSTOR link).

AbuGhazaleh, N. M., A. Qasim and A. E. Haddad. 2012. Perceptions and attitudes toward corporate website presence and its use in investor relations in the Jordanian context. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 1-10.

Acworth, W. M. 1923. Railway grouping in England. Harvard Business Review (July): 414-416.

Adams, C. A. and G. Harte. 1998. The changing portrayal of the employment of women in British banks' and retail companies' corporate reports. Accounting, Organizations and Society 23(8): 781-812.

Adams, L. and R. Drtina. 2010. Multinational transfer pricing: Management accounting theory versus practice. Management Accounting Quarterly (Spring): 22-29.

Adelopo, I. 2011. Voluntary disclosure practices amongst listed companies in Nigeria. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 338-345.

Adhikari, A., D. Emerson, A. Gouldman and R. Tondkar. 2015. An examination of corporate social disclosures of multinational corporations: A cross-national investigation. Advances in Accounting: Incorporating Advances in International Accounting 31(1): 100-106.

Adhikari, A., M. A. Flanigan and R. H. Tondkar. 1999. A survey of international accounting education in the US and some other countries. Journal of Accounting Education 17(2-3): 175-189.

Adler, N. J. 1984. Understanding the ways of understanding: Cross-cultural management methodology review. In R. N. Farmer. Advances in International Comparative Management. JAI Press: 31-67.

Adler, N. J. 2002. Boston to Beijing: Managing with a World View. South-Western Educational Publishing.

Adler, N. J., R. Doktor and R. Redding. 1986. From the Atlantic to the Pacific century: Cross-cultural management reviewed. 1986 Yearly Review of Management (3): 295-318.

Afterman, A. B. 2016. European audit reform. The CPA Journal (February): 54-55.

Agami, A. M. 1983. The international accounting course state of the art. Journal of Accounting Education 1(2): 67-77.

Agami, A. M. 1986. How to choose transfer prices for FSCs. Management Accounting (May): 48-51. (FSCs refers to foreign sales corporations).

Agami, A. M. 1994. Accounting for NAFTA. Management Accounting (May): 30-33. (North American Free Trade Agreement).

Ahmed, A. H., Y. A. Tahat, B. M. Burton and T. M. Dunne. 2015. The value relevance of corporate internet reporting: The case of Egypt. Advances in Accounting: Incorporating Advances in International Accounting 31(2): 188-196.

Aitken, M. and A. Frino. 1996. Asymmetry in stock returns following block trades on the Australian stock exchange: A note. Abacus 32(1): 54-61.

Aitken, M., A. Frino and E. Jarnecic. 1997. Intraday returns and the frequency of trading at the ask on the Sydney futures exchange: A research note. Abacus 33(2): 228-235.

Aitken, M. J., R. M. Czernkowski and C. G. Hooper. 1994. The information content of segment disclosures: Australian evidence. Abacus 30(1): 65-77.

Alali, F. and S. Romero. 2012. The use of the Internet for corporate reporting in the Mercosur (Southern common market): The Argentina case. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 157-167.

Alder, D. H. 1969. Organizing for international operations. Management Accounting (May): 28-34.

Allet, M. 2012. Measuring the environmental performance of microfinance: A new tool. Cost Management (March/April): 6-17.

Agami, A. M. and F. P. Kollaritsch. 1983. Annotated International Accounting Bibliography - 1972-1981. American Accounting Association.

Ahrendts, A. 2013. Burberry's CEO on turning an aging British icon into a global luxury brand. Harvard Business Review (January/February): 39-42.

Ahrens, T. 1997. Talking accounting: An ethnography of management knowledge in British and German brewers. Accounting, Organizations and Society 22(7): 617-637.

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

Al-Ajmi, J. 2009. Audit firm, corporate governance, and audit quality: Evidence from Bahrain. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 64-74.

Al-Ajmi, J., N. Al-Saleh and H. A. Hussain. 2011. Investment appraisal practices: A comparative study of conventional and Islamic financial institutions. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 111-124.

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

Albrecht, M. H. Editor. 2000. International HRM: Managing Diversity in the Workplace. Blackwell Publishing.

Alexander, M. and H. Korine. 2008. When you shouldn't go global. Harvard Business Review (December): 70-77.

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

Alfred, A. M. 1964. Investment in the development districts of the United Kingdom: Tax and discounted cash flow. Journal of Accounting Research (Autumn): 172-182. (JSTOR link).

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

Aliber, R. Z. and C. P. Stickney. 1975. Accounting measures of foreign exchange exposure: The long and short of it. The Accounting Review (January): 44-57. (JSTOR link).

Allmendinger, J. and J. R. Hackman. 1996. Organizations in changing environments: The case of East German symphony orchestras. Administrative Science Quarterly 41(3): 337-369. (JSTOR link).

Alon, A. and P. D. Dwyer. 2012. Globalization and multinational auditing: The case of Gazprom and PwC in Russia. Behavioral Research In Accounting 24(1): 135-160.

Alst, L. L. and J. Ledbetter. 2003. How U.S. companies can profit from drawback. Strategic Finance (November): 46-51. (Tax benefits related to imports that are incorporated into manufactured products and then exported).

Amariuta, I., D. P. Rutenberg and R. Staelin. 1979. How American executives disagree about the risks of investing in Eastern Europe. The Academy of Management Journal 22(1): 138-151. (JSTOR link).

Amin, S. 2004. The Liberal Virus: Permanent War and the Americanization of the World. Monthly Review Press.

Amir, E., T. S. Harris, E. K. Venuti. 1993. 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): 230-264. (JSTOR link).

Amodeo, D. 1945. The development of modern cost accounting in Italy. N.A.C.A. Bulletin (May 15): 855-862.

Anandarajan, A. and I. Hasan. 2010. Value relevance of earnings: Evidence from Middle Eastern and North African Countries. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 270-279.

Anders, S. B. 2016. World Business Council for Sustainable Development. The CPA Journal (June): 80-81.

Anderson, M., J. R. Edwards and R. A. Chandler. 2005. Constructing the 'well qualified' Chartered Accountant in England and Wales. The Accounting Historians Journal 32(2): 5-54. (JSTOR link).

Anderson, N. 1993. The globalization GAAP. Management Accounting (August): 52-54.

Anderson, N. and K. J. Nijkerk. 1958. International seminars: An analysis and an evaluation. Administrative Science Quarterly 3(2): 229-250. (JSTOR link).

Anderson, S. W. and W. N. Lanen. 1999. Economic transition, strategy and the evolution of management accounting practices: The case of India. Accounting, Organizations and Society 24(5-6): 379-412.

Anderson-Gough, F., C. Grey and K. Robson. 2001. Tests of time: Organizational time-reckoning and the making of accountants in two multi-national accounting firms. Accounting, Organizations and Society 26(2): 99-122.

Andon, P. and C. Free. 2012. Auditing and crisis management: The 2010 Melbourne Storm salary cap scandal. Accounting, Organizations and Society 37(3): 131-154.

Anes, R. D. 1994. The double-entry bookkeeping method applied in Spain to account for transactions related to the minting process of gold and silver in the sixteenth century. The Accounting Historians Journal 21(1): 97-116. (JSTOR link).

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

Angelakis, G., N. Theriou and I. Floropoulos. 2010. Adoption and benefits of management accounting practices: Evidence from Greece and Finland. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 87-96.

Ankarath, N., K. J. Mehta, T. P. Ghosh and Y. A. Alkafaji. 2010. Understanding IFRS Fundamentals: International Financial Reporting Standards. Wiley.

Annisette, M. 2000. Imperialism and the professions: The education and certification of accountants in Trinidad and Tobago. Accounting, Organizations and Society 25(7): 631-659.

Annisett, M. and V. U. Trivedi. 2013. Globalization, paradox and the (un)making of identities: Immigrant Chartered Accountants of India in Canada. Accounting, Organizations and Society 38(1): 1-29.

Antonelli, V., T. Boyns and F. Cerbioni. 2008. The development of accounting in Europe in the era of scientific management: The Italian engineering conglomerate, Ansaldo, 1918-1940. The Accounting Historians Journal 35(1): 49-81. (JSTOR link).

Anyane-Ntow, K. and S. C. Harvey. 1995. A countertrade primer. Management Accounting (April): 47-50.

Appuhami, R. 2009. Corporate investments and the dual-role of working capital: Evidence from Thailand. Journal of Applied Management Accounting Research (Winter): 53-62.

Aptel, O., M. Pomberg and H. Pourjalali. 2009. Improving activities of logistics departments in hospitals: A comparison of French and U.S. hospitals. Journal of Applied Management Accounting Research (Summer): 1-20.

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

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

Arden. D. and M. Aiken. 2005. An accounting history of capital maintenance: Legal precedents for managerial autonomy in the United Kingdom. The Accounting Historians Journal 32(1): 23-60. (JSTOR link).

Ariff, M. and F. F. Cheng. 2011. Accounting earnings response coefficient: An extension to banking shares in Asia Pacific countries. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 346-354.

Armstrong, P. 1987. The rise of accounting controls in British capitalist enterprises. Accounting, Organizations and Society 12(5): 415-436.

Arnold, B., H. Bateman, A. Ferguson and A. Raftery. 2017. Partner-scale economies, service bundling, and auditor independence in the Australian self-managed superannuation (pension) fund industry. Auditing: A Journal of Practice & Theory 36(2): 161-180.

Arnold, P. and T. Hammond. 1994. The role of accounting in ideological conflict: Lessons from the South African divestment movement. Accounting, Organizations and Society 19(2): 111-126.

Arnold, P. J. 2005. Disciplining domestic regulation: The World Trade Organization and the market for professional services. Accounting, Organizations, and Society 30(4): 299-330.

Arnold, P. J. 2012. The political economy of financial harmonization: The East Asian financial crisis and the rise of international accounting standards. Accounting, Organizations and Society 37(6): 361-381.

Arnold, P. J. and P. Sikka. 2001. Globalization and the state-professional relationship: The case the Bank of Credit and Commerce International. Accounting, Organizations and Society 26(6): 475-499.

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

Arnold, V., T. S. Benford, C. Hampton and S. G. Sutton. 2012. Enterprise risk management as a strategic governance mechanism in B2B-enabled transnational supply chains. Journal of Information Systems (Spring): 51-76.

Aron, R. and J. V. Singh. 2005. Getting offshoring right. Harvard Business Review (December): 135-143.

Aronica, R. and M. Ramdoo. 2006. The World Is Flat?: A Critical Analysis of New York Times Bestseller by Thomas Friedman. Meghan Kiffer Press. (Note).

Artis, M., A. Weber and E. Hennessy, editors. 2000. Euro: A Challenge and Opportunity For Financial Markets. Routledge.

Arwidi, O. and L. A. Samuelson. 1993. The development of budgetary control in Sweden - A research note. Management Accounting Research (June): 93-107.

Asare, K. N., M. J. Abdolmohammadi, and J. E. Hunton. 2011. The influence of corporate governance ratings on buy-side analysts' earnings forecast certainty: Evidence from the United States and the United Kingdom. Behavioral Research In Accounting 23(2): 1-25. (Retracted).

Asare, K. N., M. J. Abdolmohammadi and J. E. Hunton. 2016. Retraction: The influence of corporate governance ratings on buy-side analysts' earnings forecast certainty: Evidence from the United States and the United Kingdom. Behavioral Research In Accounting 23(2): 1-25. Behavioral Research In Accounting 28(2): 91.

Ash, E. 1985. Soviet style of teaching accounting. Journal of Accounting Education 3(1): 37-46.

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

Ashcroft, P. A. 2012. Extent of environmental disclosure of U.S. and Canadian firms by annual report location. Advances in Accounting: Incorporating Advances in International Accounting 28(2): 279-292.

Ashdown, C. S. 1922. Treatment of foreign exchange in branch-office accounting. Journal of Accountancy (October): 262-279.

Assadourian, E. and T. Prugh. 2013. State of the World 2013. Is Sustainability Still Possible? Island Press.

Asthana, S. C., K. K. Raman and H. Xu. 2015. U. S.-listed foreign companies' choice of a U. S. -based versus home country-based big N principle auditor and the effect on audit fees and earnings quality. Accounting Horizons (September): 631-666.

Aubert, F. and G. Grudnitski. 2014. The role of reconciliation quality in limiting mispricing of non-GAAP earnings announcements by EURO STOXX firms. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 154-167.

Aulakh, P. S., M. Kotabe and H. Teegen. 2000. Export strategies and performance of firms from emerging economies: Evidence from Brazil, Chile, and Mexico. The Academy of Management Journal 43(3): 342-361. (JSTOR link).

Aurichio, K. 1991. Western accounting principles head east. Management Accounting (August): 54-56.

Austen, L. A., J. T. Reisch and L. P. Seese. 2007. Actions speak louder than words: A case study on Mexican corporate governance. Issues In Accounting Education (November): 661-673.

Autio, E., H. J. Sapienza and J. G. Almeida. 2000. Effects of age at entry, knowledge intensity, and imitability on international growth. The Academy of Management Journal 43(5): 909-924. (JSTOR link).

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

Baaij, M. G., T. J. M. Mom, F. A. J. Van Den Bosch and H. W. Volberda. 2012. Should top management relocate across national borders? MIT Sloan Management Review (Winter): 17-18.

Baculik, E. K. 2010. How IFRS convergence will affect accounting for defined benefit plans. The CPA Journal (September): 22-23.

Bae, G. S., S. U. Choi and J. H. Rho. 2016. Audit hours and unit audit price of industry specialist auditors: Evidence from Korea. Contemporary Accounting Research 33(1): 314-340.

Bae, J. and J. J. Lawler. 2000. Organizational and HRM strategies in Korea: Impact on firm performance in an emerging economy. The Academy of Management Journal 43(3): 502-517. (JSTOR link).

Baetge, J., H. Berndt, H. Bruns, W. B. von Colbe, A. G. Coenenberg, H. Korst, H. Lederle, A. Metze, D. Ordelheide, H. Pfingsten, H. Reinhard, C. Schnicke, J. Schwitters, T. Seeberg, G. Siepe, P. Urban, H. Weber, A. Weismuller and K. V. Wysocki. 1995. Working group on external financial reporting of the Schmalenbach-Gesellschaft-Deutsche Gesellschaft fur Betriebswirtschaft. German accounting principles: An institutionalized framework. Accounting Horizons (September): 92-99.

Bailey, D. 1990. Accounting in the shadow of Stalinism. Accounting, Organizations and Society 15(6): 513-525.

Baily, H. H. 1929. Some observations on accounting in France and Germany. The Accounting Review (March): 38-43. (JSTOR link).

Bakay, A. and M. Moqbel. 2012. Explaining the accounting disclosure index of stock exchanges by foreign exchange market activity. Advances in Accounting: Incorporating Advances in International Accounting 28(2): 293-297.

Baker, J. C. 1984. Capital budgeting in American and European companies. Mid Atlantic Journal of Business (Summer): 15-28.

Bakshi, N., S. E. Flynn and N. Gans. 2011. Estimating the operational impact of container inspections at international ports. Management Science (January): 1-20.

Baladouni, V. 1981. The accounting records of the East India Company. The Accounting Historians Journal 8(1): 67-69. (JSTOR link).

Baladouni, V. 1983. Accounting in the early years of the East India Company. The Accounting Historians Journal 10(2): 63-80. (JSTOR link).

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

Ball, R. 2016. Why we do international accounting research. Journal of International Accounting Research 15(2): 1-6.

Ball, R. and L. Shivakumar. 2005. Earnings quality in UK private firms: Comparative loss recognition timeliness. Journal of Accounting and Economics (February): 83-128.

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

Ball, R., A. Robin, and J. S. Wu. 2003. Incentives versus standards: Properties of accounting income in four East Asian countries. Journal of Accounting and Economics (December): 235-270.

Ball, R., S. P. Kothari and A. Robin. 2000. Corrigendum to “The effect of international institutional factors on properties of accounting earnings”; [Journal of Accounting and Economics 29 (2000) 1–51]. Journal of Accounting and Economics (October): 241.

Ball, R., S. P. Kothari and A. Robin. 2000. The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics (February): 1-51.

Ballas, A. A. 1998. The creation of the auditing profession in Greece. Accounting, Organizations and Society 23(8): 715-736.

Ballwieser, W. 1996. Accounting treatments for goodwill and other intangible assets in Germany. Issues In Accounting Education (Fall): 479-481.

Ballwieser, W. 1996. Reply. Issues In Accounting Education (Fall): 497.

Bandyopadhyay, S., R. Jha and D. Kennedy. 2017. The effect of the US subprime crisis on Canadian banks. Advances in Accounting: Incorporating Advances in International Accounting (36): 58-74.

Bandyopadhyay, S. P., J. D. Hanna and G. Richardson. 1994. Capital market effects of U.S.-Canada GAAP differences. Journal of Accounting Research (Autumn): 262-277. (JSTOR link).

Banker, R. D., D. Byzalov and L. Chen. 2013. Employment protection legislation, adjustment costs and cross-country differences in cost behavior. Journal of Accounting and Economics (February): 111-127.

Barkema, H. G. and F. Vermeulen. 1998. International expansion through start up or acquisition: A learning perspective. The Academy of Management Journal 41(1): 7-26. (JSTOR link).

Barkema, H. G., O. Shenkar, F. Vermeulen and J. H. J. Bell. 1997. Working abroad, working with others: How firms learn to operate international joint ventures. The Academy of Management Journal 40(2): 426-442. (JSTOR link).

Barker, P. C. and K. Monks. 1998. Irish women accountants and career progression: A research note. Accounting, Organizations and Society 23(8): 813-823.

Barker, R., J. Hendry, J. Roberts and P. Sanderson. 2012. Can company-fund manager meetings convey informational benefits? Exploring the rationalisation of equity investment decision making by UK fund managers. Accounting, Organizations and Society 37(4): 207-222.

Barnett, M. L. 2004. Are globalization and sustainability compatible? A review of the debate between the world business council for sustainable development and the International Forum on Globalization. Organization & Environment (November): 523-532.

Barnett, R. S. and D. Welch. 2014. Foreign bank accounts. The CPA Journal (August): 30-32.

Barniv, R, O. Hope, M. Myring and W. B. Thomas. 2010. International evidence on analyst stock recommendations, valuations, and returns. Contemporary Accounting Research 27(4): 1131-1167.

Baron, D. 1996. Verification procedures used in two inventory counts in New Spain, 1596-1597. The Accounting Historians Journal 23(1): 1-24. (JSTOR link).

Barrett, G. E. 1907. Company management in Germany. Journal of Accountancy (May): 60-61.

Barrett, M. D., J. Cooper and K. Jamal. 2005. Globalization and the coordinating of work in multinational audits. Accounting, Organizations and Society 30(1): 1-24.

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

Barnett, W. P. and D. G. McKendrick. 2004. Why are some organizations more competitive than others? Evidence from a changing global market. Administrative Science Quarterly 49(4): 535-571. (JSTOR link).

Barth, M. E., G. Clinch and T. Shibano. 1999. International accounting harmonization and global equity markets. Journal of Accounting and Economics (January): 201-235.

Bartlett, C. A. and S. Ghoshal. 2003. What is a global manager? Harvard Business Review (August): 101-108.

Bartolke, K., W. Eschweiler, D. Flechsenberger and A. S. Tannenbaum. 1982. Workers' participation and the distribution of control as perceived by members of ten German companies. Administrative Science Quarterly 27(3): 380-397. (JSTOR link).

Barton, A. 2009. The use and abuse of accounting in the public sector financial management reform program in Australia. Abacus 45(2): 221-248.

Basilico, E., H. Grove and L. Patelli. 2012. Asia's Enron: Satyam (Sanskrit word for truth). Journal of Forensic & Investigative Accounting 4(2): 142-175.

Basioudis, I. G., E. Papakonstantinou and M. A. Geiger. 2008. Audit fees, non-audit fees and auditor going-concern reporting decisions in the United Kingdom. Abacus 44(3): 284-309.

Baskerville, R. and D. Hay. 2006. The effect of accounting firm mergers on the market for audit services: New Zealand evidence. Abacus 42(1): 87-104.

Baskerville, R. F. 1999. 1996 Vangermeersch award winner: The telling power of CCA - A New Zealand oral history. The Accounting Historians Journal 26(1): 1-26. (JSTOR link).

Bass, B. M., D. W. McGregor and J. L. Walters. 1977. Selecting foreign plant sites: Economic, social and political considerations. The Academy of Management Journal 20(4): 535-551. (JSTOR link).

Basu, S. 1999. Discussion of international differences in the timeliness, conservatism, and classification of earnings. Journal of Accounting Research (Studies on Credible Financial Reporting): 89-99. (JSTOR link).

Baydoun, N. and R. Willett. 1995. Cultural relevance of western accounting systems to developing countries. Abacus 31(1): 67-92.

Baydoun, N. and R. Willett. 2000. Islamic corporate reports. Abacus 36(1): 71-90.

Bayless, R., J. Cochrane, T. Harris, J. Leisenring, J. McLaughlin and J. P. Wirtz. 1996. International access to U.S. capital markets - An AAA forum on accounting policy. Accounting Horizons (March): 75-94.

Bazley, M., P. Brown and H. Y. Izan. 1985. An analysis of lease disclosures by Australian companies. Abacus 21(1): 44-62.

Beaudoin, L. 2012. Growing the CMA around the world. Strategic Finance (September): 54-59.

Beaver, W. H. and M. A. Wolfson. 1982. Foreign currency translation and changing prices in perfect and complete markets. Journal of Accounting Research (Part II, Autumn): 528-550. (JSTOR link).

Bebbington, J., E. A. Kirk and C. Larrinaga. 2012. The production of normativity: A comparison of reporting regimes in Spain and the UK. Accounting, Organizations and Society 37(2): 78-94.

Bebbington, J., I. Thomson and D. Wall. 1997. Accounting students and constructed gender: An exploration of gender in the context of accounting degree choices at two Scottish universities. Journal of Accounting Education 15(2): 241-267.

Bedard, J. C. 2012. Discussion of “Audit partner specialization and audit fees: Some evidence from Sweden”. Contemporary Accounting Research 29(1): 341-348.

Bedaux, C. E. 1928. European manufacturing methods and costs. N.A.C.A. Bulletin (June 1).

Bedeian, A. G. 1975. A comparison and analysis of German and United States managerial attitudes toward the legitimacy of organizational influence. The Academy of Management Journal 18(4): 897-904. (JSTOR link).

Beelde, I. D. 2002. Creating a profession 'out of nothing'? The case of the Belgian auditing profession. Accounting, Organizations and Society 27(4-5): 447-470.

Begley, T. M. and D. P. Boyd. 2003. The need for a corporate global mind-set. MIT Sloan Management Review (Winter): 25-32.

Bell, J. W. 1928. The Canadian gold situation - Is Canada's gold reserve too large? Harvard Business Review (October): 1-19.

Bemmels, B. 1988. Gender effects in discipline arbitration: Evidence from British Columbia. The Academy of Management Journal 31(3): 699-706. (JSTOR link).

Benedetto, A. F. 1934. Accounting in Mexico. The Accounting Review (December): 340-342. (JSTOR link).

Benjamin, J. J., P. E. Dascher and R. G. Morgan. 1979. How corporate controllers view the foreign corrupt practices act. Management Accounting (June): 43-45, 49.

Benjamin, S. J., A. Niskkalan and M. S. Marathamuthu. 2012. Fair value accounting and the global financial crisis: The Malaysian experience. Journal of Applied Management Accounting Research (Winter): 53-68.

Benston, G. J. 1986. The benefits and costs to managers of voluntary accounting disclosure - A discussion of: "Current cost disclosers and nondisclosers: Theory and Canadian evidence". Contemporary Accounting Research 3(1): 35-44.

Bentwood, S. and P. Lee. 2012. Benchmark management during Australia's transition to international accounting standards. Abacus 48(1): 59-85.

Beresford, D. 1990. Internationalization of accounting standards. Accounting Horizons (March): 99-107.

Berger, M. 1957. Bureaucracy east and west. Administrative Science Quarterly 1(4): 518-529. (JSTOR link).

Berliner, J. S. 1956. A problem in Soviet business administration. Administrative Science Quarterly 1(1): 86-101. (JSTOR link).

Bernardi, R. A. and C. C. LaCross. 2009. Positioning codes of ethics on international corporations' websites: A six-year longitudinal study. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 75-80.

Berry, M. H. 1981. Why international cost accounting practices should be harmonized. Management Accounting (August): 36-42.

Bescos, P. and C. Mendoza. 1995. ABC in France. Management Accounting (April): 33-35, 38-41.

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