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Journal of Accounting Education

1983 1(1) - 2012 30(3-4)

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Abdolmohammadi, M. J., J. Fedorowicz and O. Davis. 2009. Accountants’ cognitive styles and ethical reasoning: A comparison across 15 years. Journal of Accounting Education 27(4): 185-196.

Adhikari, A. 1994. Autotex Inc. Journal of Accounting Education 12(3): 211-225.

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.

Adkins, N., B. C. Henderson and K. G. Key. 2012. Graphical organizers in tax education. Journal of Accounting Education 30(1): 2-21.

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

Agrawal, P. and P. Hancock. Deimante Ltd.: Case study for introductory auditing course. Journal of Accounting Education 30(3-4): 355-379.

Ahadiat, N. and J. J. Mackie. 1993. Ethics education in accounting: An investigation of the importance of ethics as a factor in the recruiting decisions of public accounting firms. Journal of Accounting Education 11(2): 243-257.

Ahadiat, N. and R. I. Brueggemann. 1990. Evaluating an investment proposal. Journal of Accounting Education 8(2): 299-310.

Ainsworth, P. 1994. Restructuring the introductory accounting courses: The Kansas State University experience. Journal of Accounting Education 12(4): 305-323.

Albin, M. J. 1992. Pasco Construction Company. Journal of Accounting Education 10(2): 349-355.

Albrecht, W. S. and J. Hoopes. 2009. An empirical assessment of commercial web-based professor evaluation services. Journal of Accounting Education 27(3): 125-132.

Albright, T. L., R. W. Ingram and M. A. Lawley. 1992. The Beville Manufacturing case: Using factory-simulation software to teach the concepts of activity-based costing and nonfinancial performance measures. Journal of Accounting Education 10(2): 329-348.

Alexander, R. A. 1996. Teaching good systems design for spreadsheet projects. Journal of Accounting Education 14(1): 113-122.

Alkafaji, Y. and N. Schroeder. 1986. Manual vs. computerized practice sets: A test for differences. Journal of Accounting Education 6(2): 19-25.

Allen, J. S. and P. Bycio. 1997. An evaluation of the educational testing service major field achievement test in business. Journal of Accounting Education 15(4): 503-514.

Alsup, R. G., M. L. Holland and F. A. Jacobs. 1988. The perceived availability of resources which contribute to accounting faculty productivity. Journal of Accounting Education 6(2): 261-277.

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

Anderson, J. A. 1989. A multifaceted case for varied levels of financial accounting. Journal of Accounting Education 7(2): 301-307.

Anderson, J. A. 1989. A simple case to illustrate residual ownership, capital maintenance, audience selection and the importance of information processing characteristics. Journal of Accounting Education 7(1): 141-148.

Anderson, J. A. 1992. Sourcing surfactants. Journal of Accounting Education 10(2): 357-374.

Anderson, J. A. 1998. Minicase measuring income in a multi currency economy. Journal of Accounting Education 16(3-4): 585-590.

Anderson, J. A. and W. C. Boynton. 1992. Managing the intermediate accounting overload: An experiment. Journal of Accounting Education 10(2): 297-307.

Anderson, J. J. 1985. Using the statistical analysis system as an educational audit software system. Journal of Accounting Education 3(1): 131-144.

Anderson, W. T. 1983. Suggested changes in accounting education to meet the demand of the profession. Journal of Accounting Education 1(2): 5-10.

Apostolou, B., M. A. Blue and R. J. Daigle. 2010. Student perceptions about computerized testing in introductory managerial accounting. Journal of Accounting Education 27(2): 59-70.

Apostolou, B., S. F. Watson, J. M. Hassell and S. A. Webber. 2001. Accounting education literature review (1997-1999). Journal of Accounting Education 19(1): 1-61.

Armitage, J. L. 1991. Academicians' and practitioners' views on the content and importance of the advanced financial accounting course. Journal of Accounting Education 9(2): 327-339.

Armstrong, M. B. 1987. Moral development and accounting education. Journal of Accounting Education 5(1): 27-43.

Armstrong, M. B. 1993. Ethics and professionalism in accounting education: A sample course. Journal of Accounting Education 11(1): 77-92.

Armstrong, M. B., J. E. Ketz and D. Owsen. 2003. Ethics education in accounting: Moving toward ethical motivation and ethical behavior. Journal of Accounting Education 21(1): 1-16.

Arnold, V., P. McKenzie and S. G. Sutton. 1995. Instructional case: Rock Star Promotions, Inc. Journal of Accounting Education 13(2): 241-257.

Arya, A., J. Fellingham and B. Mittendorf. 2005. Make-or-buy in the presence of uncertainty and private information. Journal of Accounting Education 23(3): 189-203.

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

Ashton, R. H. 1998. Writing accounting research for publication and impact. Journal of Accounting Education 16(2): 247-260.

Awasthi, V. N. and C. W. Chow. 1998. Rosalind Enterprises: A mini-case for ensuring student mastery of cost behavior concepts in short-term decisions. Journal of Accounting Education 16(1): 139-145.

Awasthi, V. N. and E. Staehelin. 1995. Ethics and management accounting: Teaching note for a video case, “The order: A progressive disclosure vignette”. Journal of Accounting Education 13(1): 87-98. 

Awasthi, V. N., C. W. Chow and P. D. Harrison. 1998. VIP company: a mini-case for reinforcing students understanding of sunk costs, ethics and the role of management controls. Journal of Accounting Education 16(3-4): 545-562.

Bagranoff, N. A. 1993. Adopting commercial software in the accounting classroom: A focus on learning. Journal of Accounting Education 11(2): 275-286.

Bailey, C. D. 2004. An unusual cash control procedure. Journal of Accounting Education 22(2): 119-129.

Bailey, C. D. and D. Collins. 2005. Goliath Corporation: An instructional case in transfer pricing policy. Journal of Accounting Education 23(4): 264-276.

Bailey, C. D. and J. S. Soileau. 2011. Q-analytics: An ethics case on unlicensed software usage. Journal of Accounting Education 29(1): 50-59.

Bailey, C. D., D. R. Hermanson and T. J. Louwers. 2008. An examination of the peer review process in accounting journals. Journal of Accounting Education 26(2): 55-72.

Bailey, C. D., G. B. Harwood and W. Hopwood. 1984. Removing the computational burden from reciprocal cost allocations. Journal of Accounting Education 2(2): 169-176.

Bailey, C. D., S. Gupta and R. W. Schrader. Do students’ judgment models of instructor effectiveness differ by course level, course content, or individual instructor? Journal of Accounting Education 18(1): 15-34.

Bainbridge, D. R. and J. W. Paul. 1986. Relating audit and internal control objectives: A missing step in specifying compliance tests. Journal of Accounting Education 4(2): 63-74.

Baird, J. E. and M. S. Rolfes. 2011. Onesource Corporate Consulting, Inc: Tax and financial reporting considerations. Journal of Accounting Education 29(4): 250-264.

Baker, R., F. Bayer, A. Gabbin, D. Izard, F. Jacobs and Polejewski. 1994. Summary of “outcomes assessment”: American Accounting Association Teaching and Curriculum Section outcomes assessment committee. Journal of Accounting Education 12(2): 105-114.

Baker, R. E. 1996. Research concerning outcomes assessment for evaluating 150-hour accounting programs. Journal of Accounting Education 14(2): 169-177.

Baker, R. E. and B. Nowak. 1997. Statistics on student diversity and multiculturalism in higher education. Journal of Accounting Education 15(1): 71-94.

Baker, R. E. and C. E. White Jr. 1999. Internet uses in accounting education: Survey results. Journal of Accounting Education 17(2-3): 255-266.

Baker, R. E. and J. R. Simon. 1985. An assessment of the cognitive demands of the uniform CPA examination and implications for CPA review/preparation courses. Journal of Accounting Education 3(2): 15-29. 

Baker, R. E., J. R. Simon and F. P. Bazeli. 1987. Selecting instructional design for introductory accounting based on the experiential learning model. Journal of Accounting Education 5(2): 207-226.

Baldwin, B. A. 1984. The role of difficulty and discrimination in constructing multiple-choice examinations: With guidelines for practical application. Journal of Accounting Education 2(1): 19-28.

Baldwin, B. A. and P. M. J. Reckers. 1984. Exploring the role of learning style research in accounting education policy. Journal of Accounting Education 2(2): 63-76.

Baldwin, B. A. and R. W. Ingram. 1991. Rethinking the objectives and content of elementary accounting. Journal of Accounting Education 9(1): 1-14.

Baldwin, B. A. and T. P. Howard. 1983. Intertopical sequencing of examination questions: An empirical evaluation. Journal of Accounting Education 1(2): 89-95.

Baldwin, B. A., D. A. Hansen, K. R. Howe and D. D. Wasson. 1989. Repeating the first college-level accounting course: Empirical evidence from four institutions. Journal of Accounting Education 7(1): 9-23.

Baldwin, B. A., D. D. Pattison and R. B. Toolson. 1989. Intertopical ordering effects: The case of managerial accounting. Journal of Accounting Education 7(1): 83-91.

Baldwin, J. N. and D. L. Chesser. 2003. An approach to integrating accounting courses. Journal of Accounting Education 21(2): 101-126.

Ball, R. and J. S. Wu. 2004. Jinan Qingqi Motorcycle Co., Ltd. Journal of Accounting Education 22(4): 325-344.

Ballantine, J. A., A. Duff and P. M. Larres. 2008. Accounting and business students’ approaches to learning: A longitudinal study. Journal of Accounting Education 26(3): 188-201.

Ballou, B. and R. S. King. 1999. Olympic soccer comes to Birmingham: Managing a nonprofit organization's accounting and finance in a public setting. Journal of Accounting Education 17(4): 443-472.

Ballou, B., J. Cashell and D. L. Heitger. 2008. Alternatives for addressing major challenges in teaching introductory auditing courses. Journal of Accounting Education 26(4): 231-244.

Bamber, E. M. and J. H. Bylinski. 1984. Attribute sampling: A review in light of SAS no. 39. Journal of Accounting Education 2(1): 83-97.

Barenbaum, L. and T. Monahan. 1983. Utilizing terminal values in teaching time value analysis. Journal of Accounting Education 1(2): 79-88.

Barenbaum, L., T. F. Monahan and W. Schubert. 1995. Integrating research and practice in accounting education: The case of executive stock options. Journal of Accounting Education 13(2): 207-222.

Baril, C., L. Betancourt and J. Briggs. 2007. Valuing employee stock options under SFAS 123R using the Black-Scholes-Merton and lattice model approaches. Journal of Accounting Education 25(1-2): 88-101.

Baril, C. P. 1996. Preface. Journal of Accounting Education 14(2): 149.

Baril, C. P., B. M. Cunningham, D. R. Fordham, R. L. Gardner and S. K. Wolcott. 1998. Critical thinking in the public accounting profession: Aptitudes and attitudes. Journal of Accounting Education 16(3-4): 381-406.

Barkman, A. I. 1998. Teaching and Educational Note: The use of live cases in the accounting information systems course. Journal of Accounting Education 16(3-4): 517-524.

Bashir, T. H. 2000. Accounting instruction using the open learning approach. Journal of Accounting Education 18(3): 229-240.

Basu, P. and J. Cohen. 1994. Learning to learn in the accounting principles course: Outcome assessment of an integrative business analysis project. Journal of Accounting Education 12(4): 359-374.

Bayer, F. A., D. C. Clark, H. C. Herring III and L. R. Thomas. 1994. Summary of “evaluating your curriculum”: A report by the Federation of Schools of Accountancy Committee on Assessment of Curriculum Changes. Journal of Accounting Education 12(2): 115-120.

Bayer, F. A., D. M. Hopkins and B. J. Pierce. 1989. Integrating tax and financial accounting concepts into the partnership accounting curriculum. Journal of Accounting Education 7(2): 195-216.

Bean, V. L. and J. N. Medewitz. 1987. Computer education: A survey of accounting graduates. Journal of Accounting Education 5(2): 243-258.

Beard, D. F. 1998. The status of internships/cooperative education experiences in accounting education. Journal of Accounting Education 16(3-4): 507-516.

Beard, D. F. and J. A. Elfrink. 1990. A profile of recent doctoral graduates in accounting: Some guidance in what to expect. Journal of Accounting Education 8(2): 285-298.

Beard, L. H., F. A. Jacobs and A. L. Hartgraves. 1985. Publications: A valid measure of faculty contribution? Journal of Accounting Education 3(2): 155-161. 

Beard, V. 1993. Classroom assessment techniques (CATs): Tools for improving accounting education. Journal of Accounting Education 11(2): 293-300.

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.

Becker, J. 1996. Fostering public confidence in the tax profession: An examination of ethics and legal liability. Journal of Accounting Education 14(1): 133-140.

Benke, R. L. Jr. 1983. A statement of policy. Journal of Accounting Education 1(1): 1-3.

Benke, R. L. Jr. 1996. 150-Hour programs and the preparation of management accountants. Journal of Accounting Education 14(2): 187-192.

Bentley, K. A., P. C. Brewer and T. W. Eaton. 2009. Motivating students to prepare for class and engage in discussion using the hot seat. Journal of Accounting Education 27(3): 155-167.

Bergevin, P. M. 1993. The stockholders' equity section of a Japanese company: The Minolta Camera Company case. Journal of Accounting Education 11(2): 301-311.

Bernardi, R. A. and D. F. Bean. 1999. Preparer versus user introductory sequence: The impact on performance in Intermediate Accounting I. Journal of Accounting Education 17(2-3): 141-156.

Bishop, A. C. 1984. The journal of accounting education teaching and educational notes section: A statement of policy. Journal of Accounting Education 2(1): 137.

Black, T. G. 1989. Silicon Valley Institute of Biomedical Technology. Journal of Accounting Education 7(2): 293-300.

Blayney, P. and M. Freeman. 2008. Individualised interactive formative assessments to promote independent learning. Journal of Accounting Education 26(3): 155-165.

Blocher, E., K. Shastri, D. E. Stout and M. R. Swain. 2010. Instructional case: Blue Ridge Revisited - Integrating ABC and OROS Quick® software. Journal of Accounting Education 27(2): 85-103.

Bloom, R. and M. Collins. 1988. Motivating students with a historical perspective in financial accounting courses. Journal of Accounting Education 6(1): 103-115.

Bloom, R. and W. J. Cenker. 1999. Accounting for other postretirement benefits and pension costs at Ohio Edison. Journal of Accounting Education 17(1): 99-121.

Bloom, R., A. Debessay and W. Markell. 1986. The development of schools of accounting and the underlying issues. Journal of Accounting Education 4(1): 7-29.

Boatsman, J. R. 1983. American law schools: Implications for accounting education,. Journal of Accounting Education 1(1): 93-117.

Boe, S. R. 1989. The discounting controversy of deferred income taxes. Journal of Accounting Education 7(2): 309-315.

Bonk, C. J. and G. S. Smith. 1998. Alternative instructional strategies for creative and critical thinking in the accounting curriculum. Journal of Accounting Education 16(2): 261-293.

Boone, J., J. Legoria, D. L. Seifert and W. W. Stammerjohan. 2006. The associations among accounting program attributes, 150-hour status, and CPA exam pass rates. Journal of Accounting Education 24(4): 202-215.

Bots, J. M., E. Groenland and D. M. Swagerman. 2009. An empirical test of Birkett’s competency model for management accountants: Survey evidence from Dutch practitioners. Journal of Accounting Education 27(1): 1-13.

Bottom, E. 1998. Is accounting a value-adding function? Examining financial reporting and auditing with respect to capital markets. Journal of Accounting Education 16(2): 373-380.

Boyce, G. 1999. Computer-assisted teaching and learning in accounting: Pedagogy or product? Journal of Accounting Education 17(2-3): 191-220.

Brandon, C., R. E. Drtina and D. Plane. 1986. Using modeling languages in managerial accounting: An example for pricing decisions. Journal of Accounting Education 4(1): 69-80.

Brandon, D. M., W. A. Kerler III, L. N. Killough and J. M. Mueller. 2007. The joint influence of client attributes and cognitive moral development on students’ ethical judgments. Journal of Accounting Education 25(1-2): 59-73.

Bremser, W. G. 2001. Accountants for the public interest: Strategy implementation and performance measurement for a nonprofit organization. Journal of Accounting Education 19(1): 75-86.

Bremser, W. G. and L. F. White. 2000. An experiential approach to learning about the balanced scorecard. Journal of Accounting Education 18(3): 241-255.

Brewer, P. C., M. A. Garamoni and J. Haddad. 2008. University Tees: Introducing fundamentals of management accounting in a small business. Journal of Accounting Education 26(2): 91-102.

Brezina, M., R. J. Casey, J. H. Grenier and A. B. Reffett. 2012. The SMU football recruiting scandal: A primer on compliance auditing and forensic investigations. Journal of Accounting Education 30(2): 233-247.

Briner, R. F., D. T. Pearson and J. E. Gauntt Jr. 1987. A microcomputer application for attribute sampling. Journal of Accounting Education 5(1): 161-166.

Bromley, R. G. and S. A. Harrast. 2011. The Whonka Chocolate Company: Corporate governance and controls over financial reporting. Journal of Accounting Education 29(4): 295-314. (Teaching case).

Brown, H. D. and R. C. Burke. 1987. Accounting education: A learning-styles study of professional-technical and future adaptation issues. Journal of Accounting Education 5(2): 187-206.

Brown, K. F. and G. T. Tsakumis. 2007. Assessing business risk: The case of Premier Punch, Inc. Journal of Accounting Education 25(4): 168-192.

Brown, N. 2005. Meta programmes for identifying thinking preferences and their impact on accounting students’ educational experience. Journal of Accounting Education 23(4): 232-247.

Brown, R. B. and C. Guilding. 1993. Knowledge and the academic accountant: An empirical study. Journal of Accounting Education 11(1): 1-13.

Brownlee, E. R. II. 1985. Actuarial cost methods: A primer. Journal of Accounting Education 3(2): 163-169. 

Brownlee, E. R. II and S. D. Young. 1986. Financial disclosure regulation and its critics. Journal of Accounting Education 4(1): 113-126.

Brucker, W. G. and J. E. Rebele. 2010. Fraud at a public authority. Journal of Accounting Education 28(1): 26-37.

Brucker, W. G. and K. M. Hetherington. 2011. Benchmarks, characteristics and trends of U.S. graduate tax programs awarding a Master of Science in Taxation (MST) degree. Journal of Accounting Education 29(4): 212-233.

Bryan, E. L., A. L. Drews and G. T. Friedlob. 1987. Delphic choice of accounting periodicals for university libraries. Journal of Accounting Education 5(1): 167-174.

Buchheit, S., D. Collins and A. Reitenga. 2002. A cross-discipline comparison of top-tier academic journal publication rates: 1997-1999. Journal of Accounting Education 20(2): 123-130.

Buehlmann, D. M. and J. V. Techavichit. 1984. Factors influencing final examination performance in large versus small sections of accounting principles. Journal of Accounting Education 2(1): 127-136.

Burilovich, L. 1992. Integrating empirical research into the study of introductory accounting. Journal of Accounting Education 10(2): 309-319.

Burns, C. S. 2006. The evolution of a graduate capstone accounting course. Journal of Accounting Education 24(2-3): 118-133.

Bush, J. L. Jr. 1985. A peer tutoring program for introductory accounting courses. Journal of Accounting Education 3(2): 171-177. 

Byington, J. R. and P. J. Poznanski. 1989. Modernizing the net present value model. Journal of Accounting Education 7(1): 133-140.

Bylinski, J. H. and C. W. Chow. 1985. Human judgment biases and the teaching of management accounting. Journal of Accounting Education 3(1): 167-172.

Byrne, M. and B. Flood. 2003. Defining the present and shaping the future: The changing nature of accounting education in Ireland. Journal of Accounting Education 21(3): 197-213.

Byrne, M. and B. Flood. 2008. Examining the relationships among background variables and academic performance of first year accounting students at an Irish University. Journal of Accounting Education 26(4): 202-212.

Calderon, T. G. and B. P. Green. 1997. Use of multiple information types in assessing accounting faculty teaching performance. Journal of Accounting Education 15(2): 221-239.

Calderon, T. G., A. L. Gabbin and B. P. Green. 1996. Summary of promoting and evaluating effective teaching: American accounting association teaching and curriculum section. Journal of Accounting Education 14(3): 367-383.

Caldwell, M. B., J. Weishar and G. W. Glezen. 1996. The effect of cooperative learning on student perceptions of accounting in the principles courses. Journal of Accounting Education 14(1): 17-36.

Campbell, D. K., J. Gaertner and R. P. Vecchio. 1983. Perceptions of promotion and tenure criteria: A survey of accounting educators. Journal of Accounting Education 1(1): 83-92.

Campbell, T. L. 1985. Automating the systems understanding aid. Journal of Accounting Education 3(1): 185-187.

Cao, L. T. and P. G. Buchanan. 1985. The integration of behavioral accounting in graduate accounting curricula. Journal of Accounting Education 3(2): 115-121. 

Carlson, M. L., J. W. Higgins and V. L. Lewis. 1992. Introducing accounting - A comprehensive case approach. Journal of Accounting Education 10(1): 215-233.

Carnaghan, C., T. P. Edmonds, T. A. Lechner and P. R. Olds. 2011. Using student response systems in the accounting classroom: Strengths, strategies and limitations. Journal of Accounting Education 29(4): 265-283.

Carver, M. R. Jr., T. E. King. 1986. Attitudes of accounting practitioners towards accounting faculty and accounting education. Journal of Accounting Education 4(1): 31-43.

Caspari, J. A. 1988. Coping with plagiarism. Journal of Accounting Education 6(1): 117-121.

Castellano, J. F. and S. Young. 2003. Speed Splasher: An interactive, team-based target costing exercise. Journal of Accounting Education 21(2): 149-155.

Cataldo, A. J. and S. E. Kruck. 1998. Motomobile Motors: A live case project. Journal of Accounting Education 16(1): 147-162.

Cenker, W. and R. Bloom. 1990. The valuation of an accounting practice and goodwill. Journal of Accounting Education 8(2): 311-319.

Chalos, P. 1988. A spreadsheet analysis of different costing systems. Journal of Accounting Education 6(2): 345-353.

Chan, Y. L. 1990. Incremental cost-volume-profit analysis. Journal of Accounting Education 8(2): 253-261.

Chandler, J. S. 1984. A course on the management of the systems development process with hands-on computing. Journal of Accounting Education 2(1): 99-110.

Charkey, B. and L. Hadden. 2006. Solving an international corporation’s travel dilemma. Journal of Accounting Education 24(2-3): 134-148.

Chasteen, L. G. 2005. Teaching variable interest entities under FIN 46: Untangling risks, expected losses, and expected residual returns. Journal of Accounting Education 23(1): 47-66.

Chasteen, L. G. and C. D. Dowell. 1983. Teaching alternative income determination models via a classification matrix. Journal of Accounting Education 1(1): 47-53.

Chau, G. and T. Chan. 2001. Challenges faced by accountancy education during and beyond the years of transition - Some Hong Kong evidence. Journal of Accounting Education 19(3): 145-162.

Chen, K. H. and S. J. Lambert. 1985. Impurity of variable factory overhead variances. Journal of Accounting Education 3(1): 189-196.

Cheng, N. S., L. L. Eng, Y. T. Mak and C. L. Chong. 2003. Performance measures in the media and software division of Kao (Singapore) Private Limited. Journal of Accounting Education 21(2): 157-184.

Cheng, R. H. and G. Saemann. 1997. Comparative evidence about the verbal and analytical aptitude of accounting students. Journal of Accounting Education 15(4): 485-501.

Cherry, A. A. and P. M. J. Reckers. 1983. The introductory financial accounting course: Its role in the curriculum for accounting majors. Journal of Accounting Education 1(1): 71-82.

Cheung, J. K. 1985. Stochastic dominance as an approach to uncertainty in cost accounting. Journal of Accounting Education 3(2): 91-102.

Chevis, G. and M. Stuebs. 2012. What ethics lie beyond oil? Journal of Accounting Education 30(3-4): 307-324. (Case based on British Petroleum's 1999 Texas City refinery acquisition, deferred maintenance, and refinery explosion).

Chewning, E. G. Jr, and E. A. Spiller Jr. 1999. Validation of factors relevant to the exemption of accounting courses in MBA programs. Journal of Accounting Education 17(2-3): 123-139.

Chow, C. W. 1983. Using cost-volume-profit analysis as an integrative framework in cost/management accounting courses. Journal of Accounting Education 1(1): 137-139.

Chow, C. W. and P. Harrison. 1998. Factors contributing to success in research and publications: Insights of influential accounting authors. Journal of Accounting Education 16(3-4): 463-472.

Chow, C. W. and P. D. Harrison. 2002. Identifying meaningful and significant topics for research and publication: A sharing of experiences and insights by ‘influential’ accounting authors. Journal of Accounting Education 20(3): 183-203.

Chow, C. W., A. Schulz and A. Wu. 1999. Roz, Inc.: A case for extending management accounting coverage to managers' information acquisition process. Journal of Accounting Education 17(4): 429-442.

Chow, C. W., M. D. Shields and A. Wong-Boren. 1988. A compilation of recent surveys and company-specific descriptions of management accounting practices. Journal of Accounting Education 6(2): 183-207.

Churyk, N. T., A. Reinstein and G. M. Gross. 2010. Raleigh building products: A teaching case that highlights the differences between IFRS and US GAAP. Journal of Accounting Education 28(2): 128-137.

Churyk, N. T., S. Yu, H. Blumstein and R. Larkin. 2011. Accountants' Relief Foundation (ARF): A not-for-profit case examining contribution receipts and distributions. Journal of Accounting Education 29(1): 60-85.

Clark, C. E. and B. N. Schwartz. 1989. Accounting anxiety: An experiment to determine the effects of an intervention on anxiety levels and achievement of introductory accounting students. Journal of Accounting Education 7(2): 149-169.

Clark, M. W. 1994. A note on the calculation of the effective annual rate for cash discounts. Journal of Accounting Education 12(1): 77-79.

Cleaveland, M. C. and E. R. Larkins. 2004. Web-based practice and feedback improve tax students’ written communication skills. Journal of Accounting Education 22(3): 211-228.

Clikeman, P. M. 2005. The rise and fall of Heilig-Meyers. Journal of Accounting Education 23(4): 215-231.

Clinton, B. D. and J. M. Kohlmeyer III. 2005. The effects of group quizzes on performance and motivation to learn: Two experiments in cooperative learning. Journal of Accounting Education 23(2): 96-116.

Cloyd, C. B. and C. D. Weaver. 2012. Engaging students in the politics of tax policy: The tax attitudes survey project. Journal of Accounting Education 30(1): 22-34.

Coe, R. K. and I. Weinstock. 1983. Teaching and educational notes: Evaluating the accounting professor's journal publications. Journal of Accounting Education 1(1): 127-129.

Coe, T. L. 1983. Student management consulting projects in the accounting curriculum. Journal of Accounting Education 1(2): 97-105.

Coenenberg, A. G., A. Haller and K. Marten. 1999. Accounting education for professionals in Germany - Current state and new challenges. Journal of Accounting Education 17(4): 367-390.

Cohen, J., G. Krishnamoorthy and A. Wright. 2008. Waste Is Our Business, Inc.: The importance of non-financial information in the audit planning process. Journal of Accounting Education 26(3): 166-178. (Case study).

Cohen, J. R. 1997. Flexible scheduling in public accounting. Journal of Accounting Education 15(1): 145-158.

Coller, M., G. W. Harrison, E. A. Spiller Jr. 2004. Mooresville Honda Company: A case in forensic accounting. Journal of Accounting Education 22(1): 69-94.

Collier, H. W. and W. A. Mehrens. 1985. Using multiple choice test items to improve classroom testing of professional accounting students. Journal of Accounting Education 3(2): 41-51. 

Collins, M. 1987. Incorporating authoritative pronouncements with intermediate and advanced accounting syllabi. Journal of Accounting Education 5(1): 155-160.

Convery, S. and E. Outslay. 2012. Assessing professional ethics in tax: A case on uncertain tax positions. Journal of Accounting Education 30(1): 80-99.

Cook, E. D. 1997. An innovative method of classroom presentation: What is “Jeopardy?” Journal of Accounting Education 15(1): 123-131.

Cook, E. D. and A. C. Hazelwood. 2002. An active learning strategy for the classroom - “who wants to win … some mini chips ahoy?” Journal of Accounting Education 20(4): 297-306.

Cook, J. M. 1996. 150-Hour education programs: A practitioner's perspective on useful research possibilities. Journal of Accounting Education 14(2): 221-226.

Cooley, P. L. 1995. Survival strategies for the fledgling finance professor. Journal of Accounting Education 13(4): 445-462.

Corman, E. J. 1986. A writing program for accounting courses. Journal of Accounting Education 4(2): 85-95.

Corsaro, S. and S. B. Hughes. 1997. PPC, Inc., an instructional case. Journal of Accounting Education 15(3): 345-357.

Cory, S. N. 1992. Quality and quantity of accounting students and the stereotypical accountant: Is there a relationship? Journal of Accounting Education 10(1): 1-24.

Costigan, M. L. and M. L. Hirsch Jr. 1993. Home Builders Association vs. St. Louis County Water Company: A cost allocation case. Journal of Accounting Education 11(1): 151-175.

Cottell, P. G. Jr. and B. J. Millis. 1992. Cooperative learning in accounting. Journal of Accounting Education 10(1): 95-111.

Courtis, J. K. 1984. Dissolving the research mystique. Journal of Accounting Education 2(1): 29-38.

Courtis, J. K. 1987. “Putting the cart before the horse”. Journal of Accounting Education 5(1): 139-144.

Cox, C. T., K. M. Boze and L. Schwendig. 1987. Academic accountants: A study of faculty characteristics and career activities. Journal of Accounting Education 5(1): 59-76.

Craig, T. R. 1989. Teaching the combined effects of current and prior period unadjusted differences in auditing. Journal of Accounting Education 7(1): 125-132.

Cress, W. P. and J. B. Pettijohn. 1985. A survey of budget-related planning and control policies and procedures. Journal of Accounting Education 3(2): 61-78. 

Crockett, J. R. 1996. New year's eve party? Journal of Accounting Education 14(3): 401-413.

Crockett, J. R. and T. E. McKee. 1988. A graphical approach to teaching the relationship between the evaluation of internal accounting controls and substantive audit testing. Journal of Accounting Education 6(1): 123-130.

Cronan, T. P. and C. E. Fries. 1986. MIS and computer applications in accounting courses - Report of a survey. Journal of Accounting Education 4(1): 237-244.

Crosby, L. G. 1984. Experiences with the Personalized System of Instruction (PSI) to teach elementary accounting. Journal of Accounting Education 2(1): 139-143.

Cullinan, C. P. and G. B. Wright. 2012. CV Technologies/Cold-fx. Journal of Accounting Education 30(2): 194-206.

Curtis, M. B. and M. A. Davis. 2003. Assessing knowledge structure in accounting education: An application of Pathfinder Associative Networks. Journal of Accounting Education 21(3): 185-195.

Curtis, S. M. 2011. Formative assessment in accounting education and some initial evidence on its use for instructional sequencing. Journal of Accounting Education 29(4): 191-211.

Czyzewski, A. B. and H. D. Dickinson. 1990. Factors leading to the rejection of accountants' manuscripts. Journal of Accounting Education 8(1): 93-104.

Danvers, K., C. A. Brown. 2009. Out-West Products, Inc.: A financial modeling and decision analysis case. Journal of Accounting Education 27(1): 40-57.

Davidson, R. A. 2002. Relationship of study approach and exam performance. Journal of Accounting Education 20(1): 29-44.

Davidson, R. A. and B. A. Baldwin. 2005. Cognitive skills objectives in intermediate accounting textbooks: Evidence from end-of-chapter material. Journal of Accounting Education 23(2): 79-95.

Davidson, R. A. and L. D. Etherington. 1995. Personalities of accounting students and public accountants: Implications for accounting educators and the profession. Journal of Accounting Education 13(4): 425-444.

Davis, C. E. 1997. Accounting is like a box of chocolates: A lesson in cost behavior. Journal of Accounting Education 15(3): 307-318.

Davis, H. Z., L. Hwang and V. Shoaf. 2001. The use of individualized problems to improve students' learning. Journal of Accounting Education 19(3): 189-210.

DeBerg, C. L. 1990. Earnings per share and the actual conversion of convertible securities. Journal of Accounting Education 8(1): 137-151.

DeBerg, C. L. and J. R. Wilson. 1990. An empirical investigation of the potential confounding variables in student evaluation of teaching. Journal of Accounting Education 8(1): 37-62.

DeBerg, C. L., H. F. Mittelstaedt and P. R. Regier. 1987. Employers' accounting for pensions: A theoretical approach to financial accounting standards no. 87. Journal of Accounting Education 5(2): 227-242.

Defeo, V. J., V. G. Frucot and R. E. LaSalle. 1998. Analogical reasoning and the case of accounting for cashback programs in the casino industry. Journal of Accounting Education 16(2): 335-355.

DeLaune, L. D., J. S. Rakow and K. C. Rakow. 2010. Teaching financial literacy in a co-curricular service-learning model. Journal of Accounting Education 28(2): 103-113.

DeLespinasse, D. 1985. Writing letters to clients: Connecting textbook problems and the real world. Journal of Accounting Education 3(1): 197-200.

DeMaris, E. J. and B. R. Copeland. 1984. Educational standards for management accountants: A critical need. Journal of Accounting Education 2(1): 39-53.

Dempsey, S. J. 2003. On the benefits of a mathematical solutions approach to time value of money instruction: Arguments and evidence. Journal of Accounting Education 21(3): 239-260.

Deppe, L. A., E. O. Sonderegger, J. D. Stice, D. C. Clark and G. F. Streuling. 1991. Emerging competencies for the practice of accountancy. Journal of Accounting Education 9(2): 257-290.

Dhaliwal, D. S. and A. A. Schepanski. 1984. On the use of positive economic theory to explain the choice of accounting methods to financial accounting students. Journal of Accounting Education 2(2): 89-96.

Dickens, T. L. and R. M. Harper. 1986. The use of microcomputers in intermediate accounting: Effects on student achievement and attitudes. Journal of Accounting Education 4(1): 127-146.

Dillon, G. J. and L. A. Barclay. 1997. Student focus groups as an assessment technique: A case study. Journal of Accounting Education 15(3): 457-468.

Dillon, R. D. and S. Nathan. 1997. Accounting for lifetime memberships: The case of Travel Time Partners, Inc. Journal of Accounting Education 15(4): 577-590.

Dinius, S. H. and R. B. Rogow. 1988. Application of the Delphi method in identifying characteristics big eight firms seek in entry-level accountants. Journal of Accounting Education 6(1): 83-101.

Dirsmith, M. W. 1983. ‘Obedience’ in the classroom. Journal of Accounting Education 1(2): 41-50.

Donelan, J. G. and K. L. Philipich. 2002. Meeting the 150-hour requirement: The impact of curriculum choice on satisfaction. Journal of Accounting Education 20(2): 105-121.

Donelan, J. G. and R. O. Reed. 1992. Characteristics of accounting programs: A survey of students' perceptions. Journal of Accounting Education 10(1): 191-209.

Doucet, M. S., T. A. Doucet and P. A. Essex. 1998. Competencies for the introductory accounting sequence. Journal of Accounting Education 16(3-4): 473-495.

Drake, P. D. and M. J. Nigrini. 2000. Computer assisted analytical procedures using Benford's Law. Journal of Accounting Education 18(2): 127-146.

D'Souza, J., J. Jacob and N. S. Soderstrom. 2000. Trident Utility: Accounting for nuclear decommissioning costs. Journal of Accounting Education 18(2): 157-169.

Duff, A. 2004. The role of cognitive learning styles in accounting education: Developing learning competencies. Journal of Accounting Education 22(1): 29-52.

Duffy, W. A. 1990. A graphical analysis of interest capitalization. Journal of Accounting Education 8(2): 271-284.

Dugan, M. T., B. E. Gup and W. D. Samson. 1991. Teaching the statement of cash flows. Journal of Accounting Education 9(1): 33-52.

Dunn, K. A. and S. Bhattacharya. 2007. Cost-allocation decisions in member controlled country clubs: A case analysis. Journal of Accounting Education 25(3): 118-136. 

Durden, C. H. and Y. T. Mak. 1999. Reporting of overhead variances: A cost management perspective. Journal of Accounting Education 17(2-3): 321-331.

Dykxhoorn, H. J. and K. E. Sinning. 1984. The lack of uniformity in statistical audit sampling terminology. Journal of Accounting Education 2(2): 153-161.

Dykxhoorn, H. J. and K. E. Sinning. 1996. Perceptions of master of accountancy graduates concerning their job search and employment experiences with public accounting firms. Journal of Accounting Education 14(4): 415-434.

Eaton, T. V. and S. C. Hunt. 2002. Job search and selection by academic accountants: New and relocating faculty. Journal of Accounting Education 20(2): 67-84.

Eckel, N. and T. Ross. 1985. Schools versus departments of accounting: Is there really a difference? Journal of Accounting Education 3(1): 5-14.

Eckel, N. and W. A. Johnson. 1983. A model for screening and classifying potential accounting majors. Journal of Accounting Education 1(2): 57-65.

Eddy, A. R. and H. G. Swanson. 1996. A hierarchy of skills approach to teaching accounting present value. Journal of Accounting Education 14(1): 123-131.

Edmonds, T. P. and B. Tsay. 1989. Using lotus 1-2-3 macros as grading assistants. Journal of Accounting Education 7(2): 271-278.

Egenolf, R. and G. W. K. Willis. 1983. Status of public sector accounting education. Journal of Accounting Education 1(1): 63-69.

Egenolf, R. V. and F. Nordhauser. 1985. Public sector accounting in the public administration curriculum. Journal of Accounting Education 3(1): 123-130.

Elam, R. 1996. Accounting education research. Journal of Accounting Education 14(2): 255-258.

Emin, H. D. 1983. The statement of changes in financial position: An alternative teaching approach. Journal of Accounting Education 1(1): 35-45.

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.

Engle, T. J. and G. W. Joseph. 1986. A successful approach to integrating computer assignments into accounting information systems courses in a manner that complements theoretical readings. Journal of Accounting Education 4(2): 141-146.

English, L., H. Bonanno, T. Ihnatko, C. Webb and J. Jones. 1999. Learning through writing in a first-year accounting course. Journal of Accounting Education 17(2-3): 221-254.

Engstrom, J. H. and F. W. Windal. 1985. Accounting education for MBA students: A survey. Journal of Accounting Education 3(1): 107-121.

Etnier, D. 1983. The next best thing to an audit practice set. Journal of Accounting Education 1(2): 155-157.

Etter, E. R., S. L. Burmeister and R. J. Elder. 2000. Improving student performance and retention via supplemental instruction. Journal of Accounting Education 18(4): 355-368.

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Everett, J. O., B. Klamm and R. Stoltzfus. 2004. Developing benchmarks for evaluating publication records at doctoral programs in accounting. Journal of Accounting Education 22(3): 229-252.

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.

Farrelly, G. E. and E. J. Hudson. 1985. How to teach introductory accounting: Student views. Journal of Accounting Education 3(1): 47-56.

Felix, W. L. Jr., R. G. May, M. S. Niles and J. R. Thorson. 1985. SCAD: Something new in auditing education. Journal of Accounting Education 3(2): 5-14. 

Fellows, J. and J. Spence. 1985. Efficiency in academe: Comparative advantage vs. “publish or perish”. Journal of Accounting Education 3(2): 53-60. 

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. 

Fetters, M. L., J. Hoopes and M. Tropp. 1989. Integrating concepts from accounting, American history and English literature: A cluster course approach. Journal of Accounting Education 7(1): 69-82.

Fischer, C. M., T. J. Rupert and M. L. Wartick. 2001. Tax policy and planning implications of hidden taxes: Effective marginal tax rate exercises. Journal of Accounting Education 19(1): 63-74.

Fischer, M. 1990. CPA exam influence on classroom testing. Journal of Accounting Education 8(1): 127-136.

Fisher, D. G. and A. M. Hageman. 2012. Using journal entries to teach partnership tax: An illustrative case. Journal of Accounting Education 30(1): 100-130.

Flegm, E. H. 1991. The relevance of history in accounting education: Some observations. Journal of Accounting Education 9(2): 355-363.

Fleischman, R. K. and K. Schuele. 2006. Green accounting: A primer. Journal of Accounting Education 24(1): 35-66.

Fleischman, R. K. and T. Tyson. 1996. A guide to the historical controversies and organizational contexts of standard costs. Journal of Accounting Education 14(1): 37-56.

Flesher, T. K. and J. A. Rescho. 1986. Tax concepts and their importance in the undergraduate curriculum. Journal of Accounting Education 4(1): 55-68.

Flory, S. M., T. J. Phillips Jr. and M. F. Tassin. 1992. Measuring readability: A comparison of accounting textbooks. Journal of Accounting Education 10(1): 151-161.

Fogarty, T. J. and P. M. Goldwater. 2010. Beyond just desserts: The gendered nature of the connection between effort and achievement for accounting students. Journal of Accounting Education 28(1): 1-12.

Fogarty, T. J., D. V. Saftner and J. R. Hasselback. 2011. Knowing one’s place: The distribution of new accounting academics into a segmented labor market. Journal of Accounting Education 29(2-3): 89-99.

Fordham, D. R. 2012. Applying a real-world fraud to multiple learning objectives: Considerations and an example from the systems course. Journal of Accounting Education 30(3-4): 325-354.

Fouch, S. R. 2004. Developing functional and personal competencies through an interactive tax research case study. Journal of Accounting Education 22(4): 275-287. 

Frakes, A. H. 1987. Survey of undergraduate auditing education. Journal of Accounting Education 5(1): 99-126.

Frakes, A. H. and W. C. Lathen. 1985. A comparison of multiple-choice and problem examinations in introductory financial accounting. Journal of Accounting Education 3(1): 81-89.

Francalanza, C. A. 1997. Accounting education and change in financial accounting. Journal of Accounting Education 15(1): 109-122.

Friedlob, G. T. and L. P. Ramsay. 1986. Communicating decision alternatives graphically using the point of indifference. Journal of Accounting Education 4(2): 37-49.

Fry, N. E. and E. H. Fry. 1988. How journal entries aid the teaching of taxation. Journal of Accounting Education 6(1): 149-157.

Gabriel, S. L. and M. L. Hirsch Jr. 1992. Critical thinking and communication skills: Integration and implementation issues. Journal of Accounting Education 10(2): 243-270.

Gamble, G. O. and B. O'Doherty. 1985. How accounting academicians can use citation indexing and analysis for research. Journal of Accounting Education 3(2): 123-144. 

Garcha, B. S., G. B. Harwood and R. H. Hermanson. 1983. A study of the readership of the accounting review. Journal of Accounting Education 1(2): 21-39.

Gavin, T. A., R. L. Hicks and J. H. Scheiner. 1987. Auditors' common law liability: What we should be telling our students. Journal of Accounting Education 5(1): 1-12.

Geiger, M. A. and S. M. Ogilby. 2000. The first course in accounting: Students’ perceptions and their effect on the decision to major in accounting. Journal of Accounting Education 18(2): 63-78.

Gifford, R. and H. Howe. 2012. Rosie's East End Restaurant: An experiential introduction to auditing. Journal of Accounting Education 30(2): 207-219.

Gingras, R. T. 1987. Writing and the certified public accountant. Journal of Accounting Education 5(1): 127-133.

Godwin, N. H., K. G. Key and R. S. Sawyer. 2000. Financial accounting choice and earnings management. Journal of Accounting Education 18(4): 369-376.

Gomaa, M. I., A. Markelevich and L. Shaw. 2011. Introducing XBRL through a financial statement analysis project. Journal of Accounting Education 29(2-3): 153-173.

Goodman, L. 1983. An analysis of the effectiveness of public accounting internship programs at major New York city CPA firms. Journal of Accounting Education 1(2): 159-162.

Gourley, B. M. 1983. Projects to enrich the study of financial reporting. Journal of Accounting Education 1(2): 143-148.

Grace, D. M. and J. W. Gilsdorf. 2004. Classroom strategies for improving students’ oral communication skills. Journal of Accounting Education 22(2): 165-172.

Grasso, L. P. and S. E. Kaplan. 1998. An examination of ethical standards for tax issues. Journal of Accounting Education 16(1): 85-100.

Graves, O. F., I. T. Nelson and D. S. Deines. 1993. Accounting student characteristics: Results of the 1992 federation of schools of accountancy (FSA) survey. Journal of Accounting Education 11(2): 211-225.

Graves, O. F., I. T. Nelson and J. R. Davis. 1992. Accounting student characteristics: A survey of accounting majors at Federation of Schools of Accountancy (FSA) schools. Journal of Accounting Education 10(1): 25-37.

Gray, O. R., W. D. Cooper and M. F. Cornick. 1984. A survey of fortune 500 companies' interest in accounting faculty residencies. Journal of Accounting Education 2(2): 177-180.

Green, B. P. and T. G. Calderon. 1994. Using real-world cases to illustrate the power of analytical procedures. Journal of Accounting Education 12(3): 245-268.

Green, B. P., T. G. Calderon, A. L. Gabbin and J. W. Habegger. 1999. Perspectives on implementing a framework for evaluating effective teaching. Journal of Accounting Education 17(1): 71-98.

Greenberg, P. S. 1997. Using a systems framework to develop higher level thinking skills in cost/management accounting: Experimental evidence. Journal of Accounting Education 15(4): 559-575.

Greenstein, M. M. and J. A. Hall. 1996. Using student-generated cases to teach accounting information systems. Journal of Accounting Education 14(4): 493-514.

Grimm, S. D. and D. Hoag. 2011. Gemini Communications: A case applying revenue recognition standards. Journal of Accounting Education 29(2-3): 174-190.

Groff, J. E. 1989. Using a simple game to introduce accounting students to certain internal control concepts. Journal of Accounting Education 7(2): 263-269.

Groomer, S. M. and J. A. Heintz. 1991. Teaching audit reports: A flowchart approach. Journal of Accounting Education 9(2): 291-307.

Groomer, S. M. and J. A. Heintz. 1999. Using flowcharts to teach audit reports: An update. Journal of Accounting Education 17(4): 391-405.

Grove, H. D. and J. D. Bazley. 1997. Interest rate swaps. Journal of Accounting Education 15(4): 591-614.

Gruber, R. A. 1987. Sequencing exam questions relative to topic presentation. Journal of Accounting Education 5(1): 77-86.

Grudnitski, G. 1997. A forecast of achievement from student profile data. Journal of Accounting Education 15(4): 549-558.

Gujarathi, M. and T. Noga. 2012. Regal Hair Salon: Tax and financial reporting of gift cards. Journal of Accounting Education 30(1): 131-142.

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.

Gurganus, F. E., E. A. Doty and J. L. Hagler. 1995. ECU curriculum responds to the needs of multiple constituents. Journal of Accounting Education 13(2): 223-240.

Guthrie, C. P., J. O. Everett, J. Vijayakumar and P. R. Olds. 2012. Evaluating faculty publications in accounting Ph.D. programs: The author affiliation index as an alternative. Journal of Accounting Education 30(3-4): 290-306.

Hansen, J. C. 2010. Where were the auditors? Using AAERs in introductory or advanced auditing courses. Journal of Accounting Education 28(2): 114-127.

Harper, R. M. Jr. 1986. Linear programming in managerial accounting: A misinterpretation of shadow prices. Journal of Accounting Education 4(2): 123-130.

Harrell, A. M. and M. J. Stahl. 1983. Need for achievement, need for affiliation and the academic performance and career intentions of accounting students. Journal of Accounting Education 1(2): 149-153.

Harter, C. I. and H. C. Sparks. 1997. Alaska dividend airline coupon program. Journal of Accounting Education 15(1): 159-168.

Hartman, B. P. and J. M. Ruhl. 1996. What corporate America wants in entry level accountants: Some methodological concerns. Journal of Accounting Education 14(1): 1-16.

Harwood, E. M. 1999. Student perceptions of the effects of classroom assessment techniques (CATs). Journal of Accounting Education 17(1): 51-70.

Haskins, M. E. and R. N. Holt. 1986. A cash flow approach to the statement of changes in financial position. Journal of Accounting Education 4(2): 97-106.

Hasselback, J. R., A. Reinstein and E. S. Schwan. 2000. Benchmarks for evaluating the research productivity of accounting faculty. Journal of Accounting Education 18(2): 79-97.

Hassell, J. M. and H. W. Hennessey Jr. 1989. An examination of factors important in the CPA recruiting process. Journal of Accounting Education 7(2): 217-231.

Hassell, J. M. and K. L. Philipich. 2008. Introduction to and overview of SFAS No. 158: A visual presentation. Journal of Accounting Education 26(1): 30-33.

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.

Haywood, M. E. and D. E. Wygal. 2010. Ethics and professionalism: Bringing the topic to life in the classroom. Journal of Accounting Education 27(2): 71-84.

Heagy, C. D. and R. A. Gallun. 1994. Recommended microcomputer knowledge for accounting graduates: A survey. Journal of Accounting Education 12(3): 205-210.

Heck, J. L. and J. C. Huang. 1986. Contributions to accounting literature: A peer assessment of monographs. Journal of Accounting Education 4(2): 27-36.

Henry, E. G. and J. P. Jennings. 1997. Central Power and Light Company: A management ethics case. Journal of Accounting Education 15(3): 411-423.

Hermanson, R. H. and J. V. Carcello. 1989. An analysis of current accounting programs in the context of the Anderson, Treadway, and Bedford reports. Journal of Accounting Education 7(1): 93-105.

Hermanson, R. H., D. S. Deines, C. Eldridge, D. R. Hermanson, S. H. Ivancevich and D. Z. Williams. 1996. Strategies for recruiting the best and brightest students into accounting: American accounting association teaching and curriculum section. Journal of Accounting Education 14(3): 347-365.

Herring, H. C. III, and J. R. Williams. 2000. The role of objectives in curriculum development. Journal of Accounting Education 18(1): 1-14.

Herron, T. L. and T. W. Hall. 2004. Faculty perceptions of journals: Quality and publishing feasibility. Journal of Accounting Education 22(3): 175-210.

Hill, N. T. and K. Stevens. 1997. Instructional case: Choices and dilemmas in accounting for stock-based compensation. Journal of Accounting Education 15(3): 389-410.

Hillison, W., C. Pacini and P. F. Williams. 2000. Confidentiality of student records in the electronic frontier: Professors' and administrators' obligations. Journal of Accounting Education 18(4): 301-313.

Hillison, W. A. and P. F. Williams. 1983. Confidentiality of student records: The professor's obligation. Journal of Accounting Education 1(1): 55-62.

Hirsch, M. L. Jr. 1997. Note from the associate editor. Journal of Accounting Education 15(3): 305-306.

Hirsch, M. L. Jr. and J. D. Collins. 1988. An integrated approach to communication skills in an accounting curriculum. Journal of Accounting Education 6(1): 15-31.

Hirsch, M. L. Jr. and M. Bernstein. 1990. The Repertory Theatre of St. Louis. Journal of Accounting Education 8(1): 153-182.

Hirsch, M. L. Jr. and S. L. Gabriel. 1995. Feedback strategies: Critique and evaluation of oral and written assignments. Journal of Accounting Education 13(3): 259-279.

Hite, P. A. and R. W. Parry Jr. 1993. An investigation of how incorrect examples can enhance tax rule comprehension. Journal of Accounting Education 11(2): 227-241.

Holcomb, T. and R. Michaelsen. 1996. A strategic plan for educational technology in accounting. Journal of Accounting Education 14(3): 277-292.

Holder-Webb, L. 1995. Substance and abuse: Accounting firms and fraud suits. Journal of Accounting Education 13(4): 509-518.

Holmen, J., D. Knutson and D. Shanholtzer. 1990. A cash flow cost-volume-profit model. Journal of Accounting Education 8(2):  263-269.

Holtzblatt, M. and N. Tschakert. 2011. Expanding your accounting classroom with digital video technology. Journal of Accounting Education 29(2-3): 100-121.

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Hoque, Z. 2002. Using journal articles to teach public sector accounting in higher education. Journal of Accounting Education 20(3): 139-161.

Howard, T. P. 1985. Teaching ideas for the commencement of the governmental accounting source. Journal of Accounting Education 3(2): 179-185. 

Howard, T. P. and D. E. Stout. 2006. Reasons accounting case/instructional resource papers are rejected for publication. Journal of Accounting Education 24(1): 1-15.

Hubbard, E. D., K. D. Stocks and J. W. Hardy. 1984. A comprehensive project for managerial accounting. Journal of Accounting Education 2(1): 111-125.

Huefner, R. J. 1999. Re-engineering the teaching of bond liabilities. Journal of Accounting Education 17(4): 417-427.

Hughes, J. W. 1985. Revenue and expenditure variance analyses for local governments. Journal of Accounting Education 3(2): 103-114. 

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

Hutchinson, M. and F. A. Gul. 1997. The interactive effects of extroversion/introversion traits and collectivism/individualism cultural beliefs on student group learning preferences. Journal of Accounting Education 15(1): 95-107.

Hwang, A. L. J. 2002. Comparative analysis of accounting treatments for derivatives. Journal of Accounting Education 20(3): 205-233.

Hyatt, T. A. and S. G. Weihrich. 2005. Capitalized customer acquisition costs and earnings quality: A case study of PhotoWorks, Inc. Journal of Accounting Education 23(2): 117-148.

Ibrahim, M. E. 1989. Effort-expectation and academic performance in managerial cost accounting. Journal of Accounting Education 7(1): 57-68.

Izard, C. D. and J. M. Reeve. 1986. Electronic spreadsheet technology in the teaching of accounting and taxation - Uses, limitations, and examples. Journal of Accounting Education 4(1): 161-175.

Jalbert, T. 2008. Experiences in publishing peer-reviewed research with undergraduate accounting and finance students. Journal of Accounting Education 26(3): 104-117.

James, K. L. and C. Hill. 2009. Race and the development of career interest in accounting. Journal of Accounting Education 27(4): 210-222.

Jancura, E., L. Garceau and J. McKeon. 1992. Preparing for a career in information systems consulting. Journal of Accounting Education 10(1): 181-190.

Jenne, S. E. 1998. Homerun Baseball Products, Inc: Defective products. Journal of Accounting Education 16(1): 163-178.

Jennings, J. P. and E. G. Henry. 2008. Safety Products, Inc.: A case in financial analysis of a failing company. Journal of Accounting Education 26(1): 34-53.

Jensen, R. E. and C. E. Arrington. 1983. Accounting education: Turning wrongs into rights in the 1980's. Journal of Accounting Education 1(1): 5-18.

Jensen, R. E. and P. K. Sandlin. 1992. Why do it? Advantages and dangers of new waves of computer-aided teaching/instruction. Journal of Accounting Education 10(1): 39-60.

Jensen, R. E. and P. K. Sandlin. 1992. How to do it? Getting started in authoring computer-aided teaching/instruction and what software features to consider. Journal of Accounting Education 10(1): 61-93.

Jensen, R. E. and P. K. Sandlin. 1995. Who's doing it? Sources of public and private computer-aided learning materials for accounting educators. Journal of Accounting Education 13(2): 119-148.

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Johnson, B. G., F. Phillips and L. G. Chase. 2009. An intelligent tutoring system for the accounting cycle: Enhancing textbook homework with artificial intelligence. Journal of Accounting Education 27(1): 30-39.

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Journal of Accounting Education. 2004. In Memory of James B. King. Journal of Accounting Education 22(3): 173.

Journal of Accounting Education. 2008. In Memory of James P. Jennings. Journal of Accounting Education 26(3): 103.

Journal of Accounting Education. 2008. In memory of Sally Ann Webber. Journal of Accounting Education 26(4): 179.

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Karmon, D. and D. E. McGilsky. 1997. Strategic planning for program improvement: A case study of faculty involvement in the process. Journal of Accounting Education 15(1): 133-143.

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Kennedy, F. A. and J. E. Sorensen. 2006. Enabling the management accountant to become a business partner: Organizational and verbal analysis toolkit. Journal of Accounting Education 24(2-3): 149-171.

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.

Kern, B. B. 2000. Structuring financial statement analysis projects to enhance critical thinking skills development. Journal of Accounting Education 18(4): 341-353.

Kern, B. B. 2012. The intoxicating brew of black liquor and son of black liquor: Deciphering the tax planning, research, policy and financial statement implications of tax credits via financial reporting income tax disclosures. Journal of Accounting Education 30(1): 35-57.

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Keys, D. E. and J. A. Hendricks. 1984. The ethics of accounting research. Journal of Accounting Education 2(2): 77-88.

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Kilpatrick, D. J., M. Linville and D. E. Stout. 2001. Procedural justice and the development and use of peer evaluations in business and accounting classes. Journal of Accounting Education 19(4): 225-246.

Kimmel, P. 1995. A framework for incorporating critical thinking into accounting education. Journal of Accounting Education 13(3): 299-318.

Kleinman, G. and A. Anandarajan. 2011. Inattentional blindness and its relevance to teaching forensic accounting and auditing. Journal of Accounting Education 29(1): 37-49.

Knechel, W. R. and R. S. Rand Jr. 1994. Will the AECC's course delivery recommendations work in the introductory accounting course? Some preliminary evidence. Journal of Accounting Education 12(3): 175-191.

Kocakulah, M. C., A. D. Austill and T. J. Schibik. 1995. Inconsistencies in the business law education of accounting students: A survey of accounting educators. Journal of Accounting Education 13(1): 75-85. 

Koh, H. C. and M. Y. Koh. 1998. Empirical evaluation of accounting programs: A proposed factor-analytic approach. Journal of Accounting Education 16(2): 295-314.

Koogler, P. R. and R. Stell. 1991. Cross subsidies in overhead application. Journal of Accounting Education 9(1): 149-159.

Kopp, L. S. and F. Phillips. 2005. Integrating accounting topics within or across functions: Effects on students’ structure and use of knowledge. Journal of Accounting Education 23(3): 170-188.

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Kovar, S. E. and K. Evans. 2001. The Bakery: A cross-functional case study for introductory managerial accounting. Journal of Accounting Education 19(4): 283-303.

Kovar, S. E., R. L. Ott and D. G. Fisher. 2003. Personality preferences of accounting students: A longitudinal case study. Journal of Accounting Education 21(2): 75-94.

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Krehbiel, T. C., J. E. Eighme and P. G. Cottell. 2010. Morgan Systems, Inc.: Application of Six Sigma to the finance function. Journal of Accounting Education 27(2): 104-123.

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Kruck, S. and J. J. Maher. 1999. Home mortgage analysis for cultivating crucial spreadsheet and model development skills. Journal of Accounting Education 17(2-3): 267-291.

Laband, D. N., D. L. Rosenberg and K. J. Smith. 1997. An examination of the performance of transfer versus ‘native’ students in upper-level accounting courses. Journal of Accounting Education 15(4): 515-529.

LaGrone, R. M., R. E. Welton, J. R. Davis. 1996. Are the effects of accounting ethics interventions transitory or persistent? Journal of Accounting Education 14(3): 259-276.

LaSalle, R. E. 1997. Presentation order effects on accounting students' ethical judgments. Journal of Accounting Education 15(1): 19-38.

LaSalle, R. E. 2007. Effects of the fraud triangle on students’ risk assessments. Journal of Accounting Education 25(1-2): 74-87.

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Lehman, M. W. and C. E. Herring. 2003. Creating interactive spreadsheets to provide immediate feedback. Journal of Accounting Education 21(4): 327-337.

Lehman, M. W. and C. M. Lehman. 1988. Interactive spreadsheet models reinforce accounting principles. Journal of Accounting Education 6(1): 131-137.

Lehman, M. W. and D. L. Street. 1990. A taxonomy of content and citations in the Journal of Accounting Education (1983-1989). Journal of Accounting Education 8(1): 63-75.

Lere, J. C. 1985. Explaining alternative standard cost entries. Journal of Accounting Education 3(2): 187-193.

Lewis, T. D., T. A. Shimerda and G. Graham. 1983. What the academic advisor needs to know about job placement. Journal of Accounting Education 1(2): 135-142.

Liebler, R. J. 2003. The five-minute quiz. Journal of Accounting Education 21(3): 261-265.

Lightner, S. and C. O. Houston. 2001. Offering a globally-linked international accounting course in real time: A sharing of experiences and lessons learned. Journal of Accounting Education 19(4): 247-263.

Lightner, S. and M. Hartman. 1985. Inventory of computer software designed for use in the accounting curriculum: Student materials and test banks. Journal of Accounting Education 3(1): 15-35.

Lillie, R. E. and D. E. Wygal. 2011. Virtual office hours (VOH) in accounting coursework: Leveraging technology to enhance an integrative learning environment. Journal of Accounting Education 29(1): 1-13.

Limberg, S. T., M. S. Schadewald and B. C. Spilker. 1995. Organizing tax instruction: Evidence regarding how students organize tax knowledge. Journal of Accounting Education 13(1): 45-58. 

Lin, Z. J., X. Xiong and M. Liu. 2005. Knowledge base and skill development in accounting education: Evidence from China. Journal of Accounting Education 23(3): 149-169.

Lindahl, F. W. and R. Fanelli. 2002. Applying continuous improvement to teaching in another culture. Journal of Accounting Education 20(4): 285-295.

Lindahl, F. W., E. A. Portteus, B. M. Purdy, H. F. Sandberg, J. L. Scarborough and A. O. Scott. 1995. Practice what you teach TQM in the classroom. Journal of Accounting Education 13(3): 379-391.

Lindquist, T. M. and L. M. Olsen. 2007. How much help, is too much help? An experimental investigation of the use of check figures and completed solutions in teaching intermediate accounting. Journal of Accounting Education 25(3): 103-117.

Lont, D. 1999. Using an intranet to facilitate student-centered learning. Journal of Accounting Education 17(2-3): 293-320.

Louderback, J. G. 1990. ISO-profit curves for two-variable sensitivity analysis. Journal of Accounting Education 8(1): 105-114.

Louderback, J. G. and C. W. McNichols. 1986. A note on net present value and internal rate of return functions in electronic spreadsheets. Journal of Accounting Education 4(2): 113-116.

Lovata, L. M., B. J. Reed and M. L. Costigan. 2000. Revenue and expense recognition cases developed from the accounting and auditing enforcement releases. Journal of Accounting Education 18(3): 283-300.

Lovata, L. M., M. L. Hirsch Jr. and M. L. Costigan. 1998. Bulldog Printing: Cost estimation and information elicitation mini-case and teaching notes. Journal of Accounting Education 16(3-4): 563-583.

Lowe, D. J. and D. D. Van Fleet. 2009. Scholarly achievement and accounting journal editorial board membership. Journal of Accounting Education 27(4): 197-209.

Luehlfing, M. S. 1995. Methods of consolidation in current accounting textbooks. Journal of Accounting Education 13(3): 349-365.

Luoma, G. A. and E. A. Spiller Jr. 2002. Financial accounting return on investment and financial leverage. Journal of Accounting Education 20(2): 131-138.

Lynch, L. J. and S. E. Perry. 2003. An overview of management compensation. Journal of Accounting Education 21(1): 43-60.

Magner, N., G. G. Johnson and J. Elfrink. 1994. Evidence on the relationship between procedural and distributive justice in performance appraisal and accounting faculty attitudes and performance. Journal of Accounting Education 12(4): 325-341.

Maletta, M. J., B. H. Anderson and J. P. Angelini. 1999. Experience, instruction and knowledge acquisition: A study in taxation. Journal of Accounting Education 17(4): 351-366.

Manuele, L. E. 1995. The impact of the ‘total quality management’ movement on management accounting. Journal of Accounting Education 13(1): 111-118. 

Marcinko, D. and E. Petri. 1991. A clarification of certain issues arising out of nonmonetary exchanges. Journal of Accounting Education 9(2): 365-372.

Marriott, P. and A. Lau. 2008. The use of on-line summative assessment in an undergraduate financial accounting course. Journal of Accounting Education 26(2): 73-90.

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Martin, J. R. 2000. The advantages of teaching three production volume variances. Journal of Accounting Education 18(1): 35-50. (Example of ABC variance analysis).

Masheane, M. 1998. Beta Alpha Psi Award Winning Manuscript Derivatives: Accounting and Economic Issues. Journal of Accounting Education 16(3-4): 591-598.

Matherly, M. and R. T. Shortridge. 2009. A pragmatic model to estimate journal quality in accounting. Journal of Accounting Education 27(1): 14-29.

Matulich, S. 1984. A theoretical deficiency in accounting for bonds. Journal of Accounting Education 2(2): 53-62.

May, G. S. and C. Arevalo. 1983. Integrating effective writing skills in the accounting curriculum. Journal of Accounting Education 1(1): 119-126.

May, G. S. and C. B. May. 1989. Communication instruction: What is being done to develop the communication skills of accounting students? Journal of Accounting Education 7(2): 233-244.

May, G. S., F. W. Windal and J. Sylvestre. 1995. The need for change in accounting education: An educator survey. Journal of Accounting Education 13(1): 21-43. 

Mcclure, M. M. 1988. Internationalization of the introductory financial accounting course. Journal of Accounting Education 6(1): 159-181.

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McKell, L. J. and K. D. Stocks. 1986. An evaluation of computerized accounting practice sets. Journal of Accounting Education 4(1): 177-190.

Mckeon, J. M. Jr. and W. N. Bockanic. 1984. Integration of law with accounting: A more comprehensive learning experience. Journal of Accounting Education 2(2): 127-141.

McLaughlin, T. D. and E. A. Doty Jr. 1993. The Americans with Disabilities Act (ADA): An emerging challenge to accounting education. Journal of Accounting Education 11(1): 101-112.

McMath, H. K. On the correct calculation of present value-based measurements in accounting. Journal of Accounting Education 18(1): 51-54.

Meade, J. A., C. S. A. Cheng and C. W. Chow. 1996. The yellow brick company: An instructional case for integrating the teaching of tax and managerial accounting. Journal of Accounting Education 14(3): 385-400.

Mecimore, C. D. and R. G. Morgan. 1983. Flowcharting: An effective teaching tool. Journal of Accounting Education 1(2): 163-167.

Meek, G. K. 1985. Adding an international dimension to the introductory managerial accounting course. Journal of Accounting Education 3(1): 57-68.

Merrill, A. P. 1991. The inefficient politics of standard setting. Journal of Accounting Education 9(2): 399-404.

Metzger, L. M. 1990. Process costing and LIFO: A dollar value approach. Journal of Accounting Education 8(1): 115-126.

Meyer, D. and G. M. Thibadoux. 1996. The treatment of direct labor in cost/managerial texts. Journal of Accounting Education 14(4): 535-543.

Miller, T. 1991. SLO Town Savings and Loan. Journal of Accounting Education 9(2): 381-397.

Miller, T. 1996. Distinguishing between loans and equity investments: Substance over form. Journal of Accounting Education 14(4): 551-578.

Milne, R. A., G. A. Vent and R. Neumann. 1987. Accounting for variable stock options. Journal of Accounting Education 5(2): 333-338.

Mintz, S. M. 1993. Concerns about the generalizability of results of the AECC grant program. Journal of Accounting Education 11(1): 93-100.

Mintz, S. M. 2006. Accounting ethics education: Integrating reflective learning and virtue ethics. Journal of Accounting Education 24(2-3): 97-117.

Mister, W. G. 1983. Note on the interpretation of standard cost variances. Journal of Accounting Education 1(2): 51-56.

Mitchell, F. 1988. High school accounting and student performance in the first level university accounting course: A UK study. Journal of Accounting Education 6(2): 279-291.

Mohr, R. M. 1991. Illustrating the economic consequences of FASB Statement No. 94, Consolidation of All Majority-Owned Subsidiaries. Journal of Accounting Education 9(1): 123-136.

Mohrweis, L. C. 1991. The impact of writing assignments on accounting students' writing skills. Journal of Accounting Education 9(2): 309-325.

Mohrweis, L. C. 2006. Recruiting top students: A letter writing approach. Journal of Accounting Education 24(4): 197-201.

Monahan, T. F., M. J. Liberatore and D. E. Stout. 1990. Decision support for capital budgeting: A model for classroom presentation. Journal of Accounting Education 8(2): 225-239.

Morrison, E. R. 1993. Off-balance sheet risks: What are they and why is their disclosure important? Journal of Accounting Education 11(2): 313-320.

Mortensen, R. 1994. Accounting for business combinations in the global economy: Purchase, pooling, or __________? ? Journal of Accounting Education 12(1): 81-87.

Murphy, D. P. and K. G. Stanga. 1994. The effects of frequent testing in an income tax course: An experiment. Journal of Accounting Education 12(1): 27-41.

Murphy, E. A. and C. J. Hoeppner. 2002. Using technology and library resources in financial accounting courses. Journal of Accounting Education 20(4): 331-346.

Murphy, R. P. 1985. Local government's hidden resource - University interns. Journal of Accounting Education 3(1): 173-177.

Nance, J. R. 1988. Capital budgeting with continuous cash flows: An application of calculus to managerial accounting. Journal of Accounting Education 6(1): 67-81.

Nelson, A. T. 1991. An update on the 150-Hour educational requirement. Journal of Accounting Education 9(1): 53-62.

Nelson, A. T. 1996. The future for accounting education: A view from the rocking chair. Journal of Accounting Education 14(2): 245-254.

Nelson, I. T. 1996. A Tetrahedral model of accounting education: A framework for research. Journal of Accounting Education 14(2): 227-236. (A model based on four factors: Characteristics of learners, learning activities, nature of materials, and criterial measures).

Nelson, I. T. and D. S. Deines. 1995. Accounting student characteristics: Results of the 1993 and 1994 Federation of Schools of Accountancy (FSA) surveys. Journal of Accounting Education 13(4): 393-411.

Nelson, I. T. and V. P. Vendrzyk. 1996. Trends in accounting student characteristics: A longitudinal study at FSA schools, 1991–1995. Journal of Accounting Education 14(4): 453-475.

Nelson, I. T., R. L. Ratliff, G. Steinhoff and G. J. Mitchell. 2003. Teaching logic to auditing students: Can training in logic reduce audit judgment errors? Journal of Accounting Education 21(3): 215-237.

Neumann, F. L. 1996. It's not how long you make it - It's how you make it long. Journal of Accounting Education 14(2): 161-168.

Newton, J. D. 1988. Using student evaluation of teaching in administrative control: The validity problem. Journal of Accounting Education 6(1): 1-14.

Neyhart, C. A. Jr. and A. E. Abrassart. 1984. A Recommended formula for scoring probabilistic multiple-choice tests. Journal of Accounting Education 2(1): 71-81.

Nieschwietz, R., K. Pany and J. Zhang. 2002. Auditing with technology: Using generalized audit software in the classroom. Journal of Accounting Education 20(4): 307-329.

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Nikolai, L. A. 1994. An approach to developing a 5-year integrated accounting program. Journal of Accounting Education 12(2): 141-160.

Nikolai, L. A. 1996. Suggestions for educational research on improving thinking and communication skills of accounting students. Journal of Accounting Education 14(2): 193-197.

Nikolai, L. A. 2001. Evaluation of an approach used to develop, implement, and monitor a 5-year integrated accounting program. Journal of Accounting Education 19(2): 87-102.

Nikolai, L. A. 2006. How to integrate a business plan into your introductory accounting course. Journal of Accounting Education 24(2-3): 72-84.

Norgaard, C. T. and M. E. Hussein. 1990. The managerial accounting component of elementary accounting. Journal of Accounting Education 8(1): 77-92.

Norman, C. S., A. M. Rose and C. M. Lehmann. 2004. Cooperative learning: Resources from the business disciplines. Journal of Accounting Education 22(1): 1-28.

Norton, C. L. and T. S. Wetzel. 1986. The recognition and measurement guidelines of FASB concepts no. 5. Journal of Accounting Education 4(2): 75-84.

Novin, A. M., M. A. Pearson and S. V. Senge. 1990. Improving the curriculum for aspiring management accountants: The practitioner's point of view. Journal of Accounting Education 8(2): 207-224.

Nussbaumer, N. 1992. Does the FASB's conceptual framework help solve real accounting issues? Journal of Accounting Education 10(1): 235-242.

O'Bryan, D., G. W. Owings, J. Quirin and K. Berry. 1995. Nonmonetary asset exchanges revisited: An updated pedagogical approach. Journal of Accounting Education 13(4): 499-507.

O'Bryan, D., K. T. Berry, C. Troutman and J. J. Quirin. 2000. Using accounting equation analysis to teach the statement of cash flows in the first financial accounting course. Journal of Accounting Education 18(2): 147-155.

O'Clock, P. M. and C. J. Rooney. 1996. Exposing undergraduates to research through a mentoring program. Journal of Accounting Education 14(3): 331-346.

O'Keefe, T. B. 1986. Financial statement analysis in introductory financial accounting for MBAs. Journal of Accounting Education 4(1): 195-201.

Ortegren, A. and B. Reed. 1997. Postretirement benefits: The implementation of SFAS No. 106 ‘versus’ accrual accounting in the mining industry. Journal of Accounting Education 15(2): 289-303.

Ott, R. L. and D. P. Donnelly. 1999. Practitioners' perceptions of the importance of specific corporate tax knowledge of new hires working in tax. Journal of Accounting Education 17(1): 35-50.

Ott, R. L., M. H. Mann and C. T. Moores. 1990. An empirical investigation into the interactive effects of student personality traits and method of instruction (lecture or computer assisted instruction) on student performance in elementary accounting. Journal of Accounting Education 8(1): 17-35.

Oxner, T. and K. W. Hawkins. 1996. Using “EDGAR” in accounting education: An example from an advanced auditing course. Journal of Accounting Education 14(1): 99-105.

Paiseyand, C. and N. J. Paisey. 2005. Improving accounting education through the use of action research. Journal of Accounting Education 23(1): 1-19.

Paquette, L. R. 2005. Growth rates as measures of financial performance. Journal of Accounting Education 23(1): 67-78.

Paquette, L. R. and C. J. Skender. 1996. Using a bankruptcy model in the auditing course: The evaluation of a company as a going concern. Journal of Accounting Education 14(3): 319-329.

Paquette, L. R. and H. R. Schwarzbach. 1991. Integrating a CD-ROM database in the accounting curriculum. Journal of Accounting Education 9(2): 373-379.

Park, H. G. 1988. A graphical analysis of profit variances under absorption and direct costing. Journal of Accounting Education 6(1): 139-147.

Park, H. G. 1989. A three-dimensional graphic display of the impact of inventory changes on absorption and direct costing incomes. Journal of Accounting Education 7(2): 279-292.

Park, H. G. and B. P. Hartman. 1987. An application of opportunity cost for a short-run pricing decision. Journal of Accounting Education 5(2): 307-313.

Pasewark, W. R., J. R. Strawser and J. E. Wilkerson Jr. 1989. An empirical examination of the effect of previous internship experience on interviewing success. Journal of Accounting Education 7(1): 25-39.

Patel, R. C. 1986. A note on inventory reorder point determination. Journal of Accounting Education 4(2): 131-140.

Patten, R. J. 1996. Establishing research goals in a school or department of accountancy. Journal of Accounting Education 14(2): 207-214.

Paul, J. W. 1983. Presenting hypothesis testing by analogy. Journal of Accounting Education 1(2): 107-121.

Paul, J. W. 1994. Explaining attributes-sampling concepts: A hypothesis-testing framework. Journal of Accounting Education 12(1): 43-58.

Pearson, T. C. and K. E. Murphy. 1991. Introducing students to research on foreign taxes. Journal of Accounting Education 9(1): 63-77.

Peterson, B. K. and B. P. Reider. 2002. Perceptions of computer-based testing: A focus on the CFM examination. Journal of Accounting Education 20(4): 265-284.

Peterson, B. K. and T. H. Gibson. 2003. Student health services: A case of employee fraud. Journal of Accounting Education 21(1): 61-73.

Pfeiffer, G., R. Capettini and G. Whittenburg. 1997. Forrest Gump - Accountant: A study of accounting in the motion picture industry. Journal of Accounting Education 15(3): 319-344.

Pollard, W. B. 1986. Teaching standard costs: A look at textbook differences in overhead variance analysis. Journal of Accounting Education 4(1): 211-220.

Ponemon, L. A. 1993. Can ethics be taught in accounting? Journal of Accounting Education 11(2): 185-209.

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Potter, B. N. and C. G. Johnston. 2006. The effect of interactive on-line learning systems on student learning outcomes in accounting. Journal of Accounting Education 24(1): 16-34.

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Pratt, J. 1988. A classification scheme for financial accounting research. Journal of Accounting Education 6(1): 33-54.

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Raabe, W. A. and W. P. Stevens. 1985. Who is educating today's accountants? Some observations. Journal of Accounting Education 3(2): 147-154. 

Raabe, W. A., R. M. Kozub and D. L. Sanders. 1987. Attitude measurement and the perceptions of tax accounting faculty publication outlets. Journal of Accounting Education 5(1): 45-51.

Rai, A. 2003. Reconciliation of net income to cash flow from operations: An accounting equation approach. Journal of Accounting Education 21(1): 17-24.

Rambo, R. G. and C. L. Lousteau. 2003. Accounting for trading and available-for-sale investments. Journal of Accounting Education 21(2): 127-147.

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.

Ramsay, A., D. Hanlon and D. Smith. 2000. The association between cognitive style and accounting students' preference for cooperative learning: An empirical investigation. Journal of Accounting Education 18(3): 215-228.

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Ravenscroft, S. P. and F. A. Buckless. 1992. The effect of grading policies and student gender on academic performance. Journal of Accounting Education 10(1): 163-179.

Ravenscroft, S. P., J. E. Rebele, K. St. Pierre and R. M. S. Wilson. 2008. The importance of accounting education research. Journal of Accounting Education 26(3): 180-187.

Rebele, J. E., B. A. Apostolou, F. A. Buckless, J. M. Hassell, L. R. Paquette and D. E. Stout. 1998. Accounting education literature review (1991–1997), Part I: Curriculum and instructional approaches. Journal of Accounting Education 16(1): 1-51.

Rebele, J. E., B. A. Apostolou, F. A. Buckless, J. M. Hassell, L. R. Paquette and D. E. Stout. 1998. Accounting education literature review (1991-1997), Part II: Students, educational technology, assessment and faculty issues. Journal of Accounting Education 16(2): 179-245.

Rebele, J. E., D. E. Stout and J. M. Hassell. 1991. A review of empirical research in accounting education: 1985-1991. Journal of Accounting Education 9(2): 167-231.

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Stevens, K. T. and W. P. Stevens. 1992. Evidence on the extent of training in teaching and education research among accounting faculty. Journal of Accounting Education 10(2): 271-283.

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Stout, D. E. and R. N. West. 2004. Using a stakeholder-based process to develop and implement an innovative graduate-level course in management accounting. Journal of Accounting Education 22(2): 95-118.

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Stout, D. E. and T. L. Ruble. 1994. A reassessment of the role of the Learning Style Inventory (LSI-1985) in accounting education research. Journal of Accounting Education 12(2): 89-104.

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