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Baggaley, B. and B. Maskell. 2003. Value stream management for lean companies, Part II. Journal of Cost Management (May/June): 24-30. (Summary). (Product costs are not used for pricing).

Balachandran, B. V. and R. T. S. Ramakrishnan. 1987. A theory of audit partnerships: Audit firm size and fees. Journal of Accounting Research (Spring): 111-126. (JSTOR link).

Balakishnan, R. and K. Sivaramakrishnan. 2002. A critical overview of the use of full-cost data for planning and pricing. Journal of Management Accounting Research (14): 3-31.

Ball, N. H. 1943. Cost systems for contracts with forward pricing articles. N.A.C.A. Bulletin (April 15): 963-970.

Banker, R. D. and J. S. Hughes. 1994. Product costing and pricing. The Accounting Review (July): 479-494. (JSTOR link).

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Banker, R. D., I. Hwang and B. K. Mishra. 2002. Product costing and pricing under long-term capacity commitment. Journal of Management Accounting Research (14): 79-97.

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Barton, T. L., J. B. MacArthur and R. L. Moore. 2005. BuyGasCo Corporation: The use of alternative costing methods in a predatory pricing lawsuit. Issues In Accounting Education (November): 341-357.

Baumol, W. J., et al. 1962. The role of cost in minimum pricing of railroad services. The Journal of Business (October): 1-10.

Bell, A. L. 1977. Flexible budgets and marginal cost pricing. Management Accounting (January): 34-37, 40.

Betley, A. J. 1973. Contribution pricing. Management Accounting (March): 29-30.

Beyer, R. 1949. Pricing products to yield planned return on plant and working capital investments. N.A.C.A. Bulletin (October): 143-152.

Bierman, H. Jr. 1969. Accelerated depreciation and rate regulation. The Accounting Review (January): 65-78. (JSTOR link).

Bierman, H. Jr.1974. The implications to accounting of efficient markets and the capital asset pricing model. The Accounting Review (July): 557-562. (JSTOR link).

Blood, W. J. 1962. Basic analyses for product-pricing and marketing purposes. N.A.A. Bulletin (July): 47-55.

Bloom, R., P. T. Elgers and D. Murray. 1984. Functional fixation in production pricing: A comparison of individuals and groups. Accounting, Organizations, and Society 9(1): 1-11.

Boer, G. 1994. Five modern management accounting myths. Management Accounting (January): 22, 24-27. (Myths according to Boer: 1) Labor cost used to be high, 2) true and accurate costs result from better calculations, 3) product cost determines product price, 4) modern manufacturing has made conventional costing obsolete, and 5) overhead has increased dramatically in recent years).

Bonbright, J. C. 1945. Original cost as a rate base. The Accounting Review (October):  441-447. (JSTOR link).

Braverman, J. D. 1971. A decision theoretic approach to pricing. Decision Sciences 2(1): 1-5.

Brewer, G. F. 1941. Excess-profits tax as a factor in cost and selling prices. N.A.C.A. Bulletin (November 1): 300-314.

Brinton, A. D. 1972. Marginal income and the pricing structure. Management Accounting (June): 40-42.

Brock, H. R. 1963. Joint-cost allocation - Not a rate basis. N.A.A. Bulletin (February): 19-26. (Using a variety of bases for cost allocation between gas and oil production shows wide results and should not be used in price regulation).

Bruegelmann, T. M. G. A. Haessly, C. P. Wolfangel and M. Schiff. 1985. How variable costing is used in pricing decisions. Management Accounting (April): 58-61, 65. (Survey).

 Butcher, J. 1985. Pricing technique: Is there a price for everything? Accountancy (October): 103, 105-106.

 Butcher, J. 1984. Where cost plus markup spells lost opportunity. Accountancy (June): 122-125.

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 Camman, E. A. 1934. Selling-below-cost provisions in industrial codes. N.A.C.A. Bulletin (January 15): 623-649.

 Campbell, R. J. 1989. Pricing strategy in the automotive glass industry. Management Accounting (July): 26-31, 34.

 Canning, J. B. 1931. Cost of production and market price. The Accounting Review (September): 161-164. (JSTOR link).

 Cardinaels, E., F. Roodhooft and L. Warlop. 2004. The value of activity-based costing in competitive pricing decisions. Journal of Management Accounting Research (16): 133-148.

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 Caskey, J. 1985. Modeling the formation of price expectations: A Bayesian approach. American Economic Review (September): 768-776. 

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 Chalker, J. A. 1993. Speeding up the price quote system. Management Accounting (September): 45-49.

 Chasteen, L. 1984. A taxonomy of price change models. The Accounting Review (July): 515-523. (JSTOR link).

 Cheung, J. K. and N. A. Bagranoff. 1991. Assessing intangible costs and benefits in the systems decision via option pricing theory. Journal of Information Systems (Spring): 36-47.

 Chiuminatto, P. M. 1954. Pricing for return on investment. N.A.C.A. Bulletin (December): 505-512.

 Cho, C. H. and E. Boulanne. 2005. Development of a decision support system based on ABC for costing and pricing decisions, and its conversion to a web-based DSS. Journal of Applied Management Accounting Research (Summer): 37-50.

 Colantoni, C. S., R. P. Manes and A. Whinston. 1969. Programming, profit rates and pricing decisions. The Accounting Review (July): 467-481. (JSTOR link).

 Coller, M. 1996. Information, noise, and asset prices: An experimental study. Review of Accounting Studies 1(1): 35-50.

Committe, B. E. and D. J. Grinnell. 1992. Predatory pricing, the price-cost test, and activity-based costing. Journal of Cost Management (Fall): 52-58.

Cook, D. E. 1969. Inter-unit pricing and your new pricing expert: The IRS. Management Accounting (August): 9-11.

Corr, A. V. 1974. The role of cost in pricing. Management Accounting (November): 15-18, 32.

Cowin, R. B. 1942. The cost formula. The Accounting Review (July): 309-311. (JSTOR link).

Craswell, A. T. and J. R. Francis. 1999. Pricing initial audit engagements: A test of competing theories. The Accounting Review (April): 201-216. (JSTOR link).

Cunningham, J. 2006. Pricing custom products without a standard cost system. Cost Management (January/February): 45-47.

Cushing, B. E. 1976. Pricing internal computer services: The basic issues. Management Accounting (April): 47-50.

Cutler, G. E. 1971. Developing the selling price. Management Accounting (August): 41-42.

Daly, J. L. 2001. Pricing for Profitability: Activity-Based Pricing for Competitive Advantage. John Wiley & Sons.

Daly, J. L. 2002. Pricing for Profitability. John Wiley & Sons.

Deakin, M. D. 1975. Pricing for return on investment. Management Accounting (December): 43-44, 50.

Dean, J. 1939. Cooperative research in cost-price relationships. The Accounting Review (June): 182-184. (JSTOR link).

DeAngelo, L. E. 1981. Auditor independence, ‘low balling’, and disclosure regulation. Journal of Accounting and Economics (August): 113-127. 

Devine, C. T. 1950. Cost accounting and pricing policies. The Accounting Review (October): 384-389. (JSTOR link).

Doan, R. J. and H. Simon. 1997. Power Pricing. Free Press.

Docters, R. G., M. R. Reopel, J. Sun and S. M. Tanny. 2003. Winning the Profit Game: Smarter Pricing, Smarter Branding. McGraw-Hill.

De Leeuw, F. and M. J. McKelvey. 1984. Price expectations of business firms: Bias in the short and long run. American Economic Review (March): 99-110.

Dhavale, D. G. 2007. Product costing for decision making in certain variable-proportion technologies. Journal of Management Accounting Research (19): 51-70 .

Dow, E. F. 1943. Development of contract renegotiation and function of the price adjustment boards. N.A.C.A. Bulletin (May 15): 1125-1149.

Dudick, T. S. 1989. Pricing strategies for manufacturers. Management Accounting (November): 30-31, 34-37.

Dyer, H. L. 1948. Costing for pricing and control in a gray iron foundry. N.A.C.A. Bulletin (March 15): 847-852.

Edwards, C. D. 1956. 20 years of the Robinson-Patman Act. Journal of Business (July): 149-159.

Edwards, J. R., T. Boyns and M. Matthews. 2003. Costing, pricing and politics in the British steel industry, 1918-1967. Management Accounting Research (March): 25-49.

Ellwood, S. 1996. Full-cost pricing rules within the National Health Service internal market-accounting choices and the achievement of productive efficiency. Management Accounting Research (March): 25-51.

Engelson, M. 1995. Pricing Strategy: An Interdisciplinary Approach. Joint Management Strategy.

Erickson, M. and S. Wang. 2000. The effect of transaction structure on price: Evidence from subsidiary sales. Journal of Accounting and Economics (August): 59-97.

Evans, J. R. and I. W. Keller. 1952. Ceiling prices under the Capehart amendment. N.A.C.A. Bulletin (January): 551-563.

Finerty, J. J. 1971. Product pricing and investment analysis. Management Accounting (December): 15-18.

Flanagan, R. M. 1961. Fixed-price contracts may reduce return on investment. N.A.A. Bulletin (January): 63-70.

Francis, J. R. 1984. The effect of audit firm size on audit prices: A study of the Australian Market. Journal of Accounting and Economics (August): 133-151.

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

Francis, J. R. and D. T. Simon. 1987. A test of audit pricing in the small-client segment of the U. S. audit market. The Accounting Review (January): 145-157. (JSTOR link).

Frank, G. B., S. A. Fisher and A. R. Wilkie. 1989. Linking cost to price and profit. Management Accounting (June): 22-26.

Freeman, E. S. 1933. Distribution cost analysis and its influence on pricing policy. N.A.C.A. Bulletin (September 1): 3-37.

Ganguly, A. R., J. H. Kagel and D. V. Moser. 1994. The effects of biases in probability judgments on market prices. Accounting, Organizations and Society 19(8): 675-700.

Garber, M. 2007. Service sector costs: An illustrated theory of pricing and control. Cost Management (September/October): 5-14 .

Gaskill, N. B. 1933. Setting sound selling prices. N.A.C.A Bulletin (April 15): 1187-1201.

Gordon, L. A., R. Cooper, H. Falk and D. Miller. 1981. The pricing decision. Management Accounting (March): 59-60.

Gordon, L. A., R. Cooper, H. Falk and D. Miller. 1981. The Pricing Decision. National Association of Accountants and The Society of Management Accountants of Canada.

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

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

Govindarajan, V. 1984. Use of accounting data in product pricing. Corporate Accounting (Spring): 38-44.

Gosman, M., T. Kelly, P. Olsson and T. Warfield. 2004. The profitability and pricing of major customers. Review of Accounting Studies 9(1): 117-139. 

Govindarajan, V. and R. N. Anthony. 1983. How firms use cost data in price decisions. Management Accounting (July): 30-31, 34-36. (82% of the 505 Fortune 1000 companies surveyed used full cost pricing.)

Gox, R. F. 2002. Capacity planning and pricing under uncertainty. Journal of Management Accounting Research (14): 59-78.

Greer, H. C. 1937. Distribution costs as factors in pricing policy. N.A.C.A. Bulletin (November 1): 263-281.

Greer, H. C. 1952. Cost factors in price making. Harvard Business Review (July-August).

Greer, H. C. 1966. Anyone for widgets? The Journal of Accountancy (April): 41-49. (Summary).

Greer, W. R. and S. S. Liao. 1987. Weapons pricing models for defense acquisition policy. Journal of Accounting and Public Policy (Winter): 271 284.

Griffin, C. E. 1939. The economic significance of recent price legislation. The Accounting Review (March): 42-48. (JSTOR link).

Gross, N. H. 1949. Three pillars of price: Cost, theoretical market, and market position. N.A.C.A. Bulletin (October): 153-160.

Grover, A. E. 1946. Problems involved in pricing postwar products. N.A.C.A. Bulletin (February 1): 483-494.

Hall, O. L. 1971. Mark-up based on assets employed. Management Accounting (February): 48-49, 52.

Hampel, R. E. 1977. Pricing policies and profitability. Management Accounting (July): 53-56.

Harder, D. K. 1979. Pricing for profit in the printing industry. Management Accounting (May): 47-52.

Hartogensis, A. M. 1958. The art and practice of pricing.  N.A.A. Bulletin (March): 63-74.

Heath, F. L. 1949. The philosophy of conversion cost pricing. N.A.C.A. Bulletin (October): 137-142.

Heckert, J. B. 1949. Coverage and cost provisions of the Robinson-Patman Act. N.A.C.A. Bulletin (November): 269-282.

Hernandez, W. H. 1982. Pricing policies under inflation. Management Accounting (January): 51-55.

Herzog, D. R. 1970. Pricing engineering work for defense contracts. Management Accounting (September): 32-35.

Hicks, D. T. 1992. A modest proposal for pricing decisions. Management Accounting (November): 50-53. (Proposal to include capital expenditure requirements in product cost for product pricing purposes).

Hilton, R. W., R. J. Swieringa and M. J. Turner. 1988. Product pricing, accounting costs and use of product-costing systems. The Accounting Review (April): 195-218. (JSTOR link).

Howell, F. S. 1951. Price estimating - Survival factor in job shops. N.A.C.A. Bulletin (August): 1465-1471.

Howell, H. E. 1945. Postwar pricing and cost accounting. N.A.C.A. Bulletin (November 15): 215-232.

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

Hudig, J. 1962. Flexible pricing formula. N.A.A. Bulletin (July): 71-76.

Hughes, S. B. and K. A. Paulson Gjerde. 2003. Do different cost systems make a difference? Management Accounting Quarterly (Fall): 22-30. (Summary). (Note: 62% of the companies in this survey indicated that they set their selling prices based on market prices, 14% based on competitive bidding, 17% based on cost-plus, and 6% based on contribution margin).

Jacke, R. E. 1933. Printing cost estimating for price setting. N.A.C.A. Bulletin (November 15): 325-335.

Jacke, R. E. 1941. Uniform pricing: Introduction. N.A.C.A. Bulletin (September 1): 3-27.

James, C. C. 1932. What use can the sales manager make of manufacturing costs? N.A.C.A. Bulletin (October 1): 181-192.

James, E. P. 1970. Defense contract change orders: Pricing. Management Accounting (July): 71-73, 76.

Johnson, D. F. 1957. Integrating sales analysis and job pricing and billing. N.A.C.A. Bulletin (February): 769-776.

Kallimanis, W. S. 1968. Product contribution analysis for multi-product pricing. Management Accounting (July): 3-11. (Using the present value of the product's contribution for product pricing decisions).

Kanodia, C. and A. Mukherji. 1994. Audit pricing, lowballing and auditor turnover: A dynamic analysis. The Accounting Review (October): 593-615. (JSTOR link).

Kaulback, F. S. Jr. 1952. Accounting problems of price control. The Accounting Review (January): 37-43. (JSTOR link).

Keller, I. W. 1957. Pricing for return on capital employed. N.A.C.A. Bulletin (January): 635-646.

Kelley, A. C. 1942. Cost analysis of a cost-plus contract. The Accounting Review (October): 370-376. (JSTOR link).

Kerrigan, H. D. 1951. Accounting aspects of rate-making in the public-utility field. The Accounting Review (July): 352-361. (JSTOR link).

Khurana, I. K. and M. L. Loudder. 1994. The economic consequences of SFAS 106 in rate-regulated enterprises. The Accounting Review (April): 364-380. (JSTOR link).

Kim, Y. and M. S. Park. 2006. Auditor changes and the pricing of seasoned equity offers. Accounting Horizons (December): 333-349.

Knutzen, K. K. 1962. Using direct costing information for pricing. N.A.A. Bulletin (August): 39-47.

Kohler, E. L. and W. W. Cooper. 1945. Costs, prices and profits: Accounting in the war program. The Accounting Review (July):  267-308. (JSTOR link).

Kollaritsch, F. P. 1970. Unbalanced bidding vs. income and performance measurement. Management Accounting (May): 34-37.

Krebs, W. S. 1950. Rate base problems presented when utilities shift from retirement to depreciation accounting. The Accounting Review (July): 283-291. (JSTOR link).

Krebs, W. S. 1950. Replacement and retirement accounting and rate base valuations. The Accounting Review (October): 351-359. (JSTOR link).

Krebs, W. S. 1954. An analysis of Missouri's utility earnings and rate base formula. The Accounting Review (July): 429-446. (JSTOR link).

Lamden, C. W. 1943. The place of accounting in price control. The Accounting Review (January): 26-34. (JSTOR link).

Lansberg, A. W. 1952. Fifteen months with price controls. N.A.C.A. Bulletin (April): 921-931.

Lawrence, G. D. 1949. Computing the premium cost of small orders. N.A.C.A. Bulletin (December): 469.

Lawrence, W. B. 1945. Cost accounting versus the pricing system. The Accounting Review (April):  177-182. (JSTOR link).

Lee, J. Y. 1987. Developing a pricing system for a small business. Management Accounting (March): 50-53.

Lehtonen, T. 2007. DRG-based prospective pricing and case-mix accounting - Exploring the mechanisms of successful implementation. Management Accounting Research (September): 367-395.

Lere, J. C. 1971. Management's pricing decision. Management Advisor (September-October): 39-42.

Lere, J. C. 1986. Product pricing based on accounting costs. The Accounting Review (April): 318-324. (JSTOR link).

Link, R. F. 1970. Sales up, profits down: Sales price lag. Management Accounting (October): 19-20.

Littleton, A. C. 1929. Value and price in accounting. The Accounting Review (September): 147-154. (JSTOR link).

Loeb, M. P. and K. Sunrysekar. 1994. On the optimality of cost-based contracts in sole source procurement. Management Accounting Research (March): 31-44.

Loeb, M. P. and K. Surysekar. 1998. Payment ceilings in cost-plus contracting. Management Accounting Research (September): 311-327.

Lowell, S. B. 1967. Pricing policies and methods. Management Accounting (March): 23-28.

Lucas, M. R. 2003. Pricing decisions and the neoclassical theory of the firm. Management Accounting Research (September): 201-217.

Luecke, Richard. 2006. Pricing it right: Strategies, applications and pitfalls. In Marketer's Toolkit: The 10 Strategies You Need to Succeed. Harvard Business School Press.

Magee, R. P. and M. Tseng. 1990. Audit pricing and independence. The Accounting Review (April): 315-336. (JSTOR link).

Maher, M. W., P. Tiessen, R. Colson and A. J. Broman. 1992. Competition and audit fees. The Accounting Review (January): 199-211. (JSTOR link).

Malloy, J. 1984. Making price decisions in a small business. Management Accounting (December): 50-52.

Margheim, L. and T. Kelley. 1992. The perceived effects of fixed fee audit billing arrangements. Accounting Horizons (December): 62-75.

Marn, M. V., E. V. Roegner and C. C. Zawada. 2004. The Price Advantage (Wiley Finance). John Wiley & Sons.

Martin, J. E. 1965. Justifying price differentials. Management Accounting (November): 56-62.

Mason, P. 1926. The use of costs in setting selling prices. The Accounting Review (June): 72-76. (JSTOR link).

McAnly, H. T. 1956. Some fundamentals of costs for pricing. N.A.C.A. Bulletin (January): 606-610.

McElvain, D. P. 1970. Profit plan pricing. Management Accounting (September): 27-31.

Menssen, M. D. 1988. A contract price policy for multinationals. Management Accounting (October): 27-31.

Monroe, K. B. 2002. Pricing: Making Profitable Decisions. McGraw-Hill/Irwin.

Morgan, D. S. and F. W. Morgan. 1980. How confirmation reporting can be applied to market control systems. Management Accounting (January): 26-28.

Morgan, J. and P. Stocken. 1998. The effects of business risk on audit pricing. Review of Accounting Studies 3(4): 365-385.

Morris, P. F. 1969. Widget pricing. Management Accounting (December): 12-14. (Related to factors affecting the return on capital employed).

Nagle, T. T. and R. K. Holden. 2002. The Strategy and Tactics of Pricing: A Guide to Profitable Decision Making (3rd Edition). Pearson Education.

National Association of Accountants. 1960. Practice Reports: Uses of fixed/variable cost separation - Uses in pricing and other decisions. N.A.A. Bulletin (June - Section 3): 33-38.

National Association of Cost Accountants. 1952. Defense contract pricing: A committee report. N.A.C.A. Bulletin (May): 1031-1042.

Newman, R. G. 1989. Determining the fair price. Management Accounting (June): 27-31.

Nickler, C. 1962. Separating fixed and variable costs for flexible pricing. N.A.A. Bulletin (April): 28.

Noltemeyer, V. E. 1955. Improving cost estimates for wood product prices. N.A.C.A. Bulletin (June): 1310-1319.

Noreen, E. and D. Burgstahler. 1997. Full-cost pricing and the illusion of satisficing. Journal of Management Accounting Research (9): 239-263.

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Ostlund, H. J. 1939. The Robinson-Patman Act and quantity discounts. The Accounting Review (December): 402-409. (JSTOR link).

Ottman, A. H. 1949. A standard pricing base to promote corrective action in product pricing policies. N.A.C.A. Bulletin (October): 125-136.

Pagani, J. and W. O. Jones. 1950. Price and mortality expectations and valuation of inventories. The Accounting Review (July): 315-319. (JSTOR link).

Palmrose, Z. 1986. Audit fees and auditor size: Further evidence. Journal of Accounting Research (Spring): 97-110. (JSTOR link).

Palmrose, Z. 1989. The relation of audit contract type to audit fees and hours. The Accounting Review (July): 488-499. (JSTOR link).

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.

Pearson, J. A. 1986. Paragon pricing. Management Accounting (June): 41-42.

Peden, R. W. 1948. Pricing policies and the awareness of costs. N.A.C.A. Bulletin (December 1): 395-402.

Peters, C. L. 1964. Keeping competitive in pricing defense contracts. N.A.A. Bulletin (April): 27-33.

Pratt, J. and J. D. Stice. 1994. The effects of client characteristics on auditor litigation risk judgments, required audit evidence, and recommended audit fees. The Accounting Review (October): 639-656. (JSTOR link).

Rao, K. J. 1979. The high price of beef: How one company accounts for it. Management Accounting (August): 37-40, 48.

Rice, E. A. 1979. Some practical applications of target prices. Management Accounting (February): 17-20.

Riley, W. J. 1967. Financial responsibility and sales prices. Management Accounting (September): 55-62.

Roberge, M. D. 1973. Pricing for government contractors. Management Accounting (June): 28-34.

Rogers, G. D. 1962. Steps in pricing defense contracts for profit control. N.A.A. Bulletin (August): 49-66.

Rorke, C. H. 1982. An early pricing model regarding the value of a cat: A historical note. Accounting, Organizations and Society 7(3): 305-306.

Rowley, C. S. and J. L. Evans. 1985. Inventory Pricing in the Grain Industry. Peat, Marwick, Mitchell & Company.

Russell, S. H. 2003. Contract types: An exposition of cost-price relationships in a new paradigm. The Journal of Cost Analysis & Management (Summer): 43-58.

Schatzberg, J. W. 1990. A laboratory market investigation of low balling in audit pricing. The Accounting Review (April): 337-362. (JSTOR link).

Schneider, L. J. 1961. Calculating price determining factors - A procedure. N.A.A. Bulletin (December): 83-88.

Seed, A. H. 1957. A flexible cost basis for pricing. N.A.A. Bulletin (September): 5-12.

Self, R. W. 1956. Better by-product costs for pricing. N.A.C.A. Bulletin (September): 18-28.

Sharav, I. 1978. Cost justification under the Robinson-Patman Act. Management Accounting (July): 15-22.

Shearer, L. L. 1967. Direct costing for sales pricing and profit planning. Management Accounting (July): 17-23.

Shim, E. and E. F. Sudit. 1995. How manufacturers price products. Management Accounting (February): 37-39. (70% of the 141 companies surveyed used full cost-based pricing).

Shubik, M. 1962. Incentives, decentralized control, the assignment of joint costs, and internal pricing. Management Science (April): 325-343.

Sias, R. G. 1985. Pricing bank services. Management Accounting (July): 48-50, 59.

Siddall, K. Y. 1934. Determining the purchase price of cottonseed. N.A.C.A. Bulletin (December 15): 421-433.

Simon, D. T. and J. R. Francis. 1988. The effects of auditor change on audit fees: Tests of price cutting and price recovery. The Accounting Review (April): 255-269. (JSTOR link).

Simunic, D. A. 1980. The pricing of audit services: Theory and evidence. Journal of Accounting Research (Spring): 161-190. (JSTOR link).

Sinnett, A. C. 1953. The foundry problem: Costs for pricing. N.A.C.A. Bulletin (July): 1443-1448. 

Smith, C. W. 1946. Prudent investment theory in public utility rate making. The Accounting Review (July): 288-306. (JSTOR link).

Spencer, L. G. 1956. Considering length of run in product pricing. N.A.C.A. Bulletin (March): 819-831.

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