Management And Accounting Web

Pricing Decisions Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

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Abbott, L. J., S. Parker and G. F. Peters. 2012. Audit fee reductions from internal audit-provided assistance: The incremental impact of internal audit characteristics. Contemporary Accounting Research 29(1): 94-118.

Abel, R. 1978. The role of costs and cost accounting in price determination. Management Accounting (April): 29-32.

Ackert, L. F., B. K. Church and P. Zhang. 2004. Asset prices and informed traders' abilities: Evidence from experimental asset markets. Accounting, Organizations and Society 29(7): 609-626.

AICPA. 2014. Bill What Your're Worth, Third Edition. AICPA.

Allee, K. D., D. P. Lynch, K. R. Petroni and J. H. Schroeder. 2015. Do property taxes affect real operating decisions and market prices for crude oil? Contemporary Accounting Research 32(2): 736-762.

Allen, C. B. 1960. Price analysis for recommendations to management. N.A.A. Bulletin (July): 71-80.

Allyn, R. G. 1959. Some economic and accounting observations on the utility of costs for pricing. N.A.A. Bulletin (July): 5-10.

Anandarajan, A. and C. Viger. 2001. The role of quality cost information in decision making: An experimental investigation of pricing decisions. Advances in Management Accounting (10): 227-249.

Anderson, E. and D. Simester. 2003. Mind your pricing cues. Harvard Business Review (September): 96-103. (The effectiveness of sale signs, prices that end in 9, signpost items, and pricing guarantees).

Anderson, J. C., M. Wouters and W. Van Rossum. 2010. Why the highest price isn't the best price.MIT Sloan Management Review (Winter): 69-76.

Arnstein, W. E. 1970. Price changes and profitability. Management Accounting (May): 17-18.

Arora, A. and A. Fosfuri. 2005. Pricing diagnostic information. Management Science (July): 1092-1100. (JSTOR link).

Asquith, P., A. Beatty and J. Weber. 2005. Performance pricing in bank debt contracts. Journal of Accounting and Economics (December): 101-128.

Asthana, S. C. and R. Kalelkar. 2014. Effect of client reputation on audit fees at the office level: An examination of S&P index membership. Auditing: A Journal of Practice & Theory 33(1): 1-27.

Atkins, P. 1940. The relationship of costs and prices. N.A.C.A. Bulletin (March 15): 859-876.

Atkinson, A. and M. L. Ionais. 2015. An approach to pricing in an uncertain environment. Cost Management (July/August): 12-18.

Avery, H. G. 1955. An analysis of Missouri's utility earnings and rate base formula - A rejoinder. The Accounting Review (July): 485-492. (JSTOR link).

Aviv, Y. and A. Pazgal. 2005. A partially observed Markov decision process for dynamic pricing. Management Science (September): 1400-1416. (JSTOR link).

Avramisis, A. N. and P. L'Ecuyer. 2006. Efficient Monte Carlo and quasi-Monte Carlo option pricing under the variance gamma model. Management Science (December): 1930-1944. (JSTOR link).

Aydinliyim, T. and M. S. Pangburn. 2012. Reducing packaging waste and cost via consumer price discounts. Decision Sciences 43(6): 1063-1089.

Ayres, I. and B. Nalebuff. 2003. In praise of honest pricing. MIT Sloan Management Review (Fall): 24-28.

Backer, M. 1961. Flexible costs for pricing decisions. N.A.A. Bulletin (May): 55-66.

Bacon, P. W. and R. W. Haessler. 1975. Simulation and the capital asset pricing model: A comment. Decision Sciences 6(1): 202-204.

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

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).

Baker, R. J. 2009. Pricing on purpose: How to implement value pricing in your firm. Journal of Accountancy (June): 62-68.

Baker, R. J. 2010. Implementing Value Pricing: A Radical Business Model for Professional Firms. Wiley.

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).

Balakrishnan, 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.

Baldenius, T. and S. Reichelstein. 2006. External and internal pricing in multidivisional firms. Journal of Accounting Research (March): 1-28. (JSTOR link).

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).

Banker, R. D. and S. C. Hansen. 2002. The adequacy of full-cost-based pricing heuristics. Journal of Management Accounting Research (14): 33-58.

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.

Bapna, R., P. Goes and A. Gupta. 2005. Pricing and allocation for quality-differentiated online services. Management Science (July): 1141-1150. (JSTOR link).

Barton, T. L. and J. B. MacArthur. 2003. Activity-based costing and predatory pricing: The case of the petroleum retail industry. Management Accounting Quarterly (Spring): 1-7.

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.

Baumol, W. J. and T. Fabian. 1964. Decomposition, pricing for decentralization and external economies. Management Science (September): 1-32. (JSTOR link).

Baysden, C. 2014. Time's up. The benefits and challenges of moving away from the billable hour. Journal of Accountancy (August): 28-31. (A changing pricing model).

Baysden, C. 2015. Q&A: Price check. Billing by the hour isn't the only way to charge clients. But to implement a different approach, you must ask these questions first. Journal of Accountancy (July): 36-40.

Baysden, C. 2015. Q&A: Price-sensitivity training: To price effectively, CPA firms first need to determine clients' price sensitivity. Value-billing expert Ron Baker explains how to do that. Journal of Accountancy (August): 44-46, 48-49.

Baysden, C. 2016. Q&A: How to present your prices to customers: Talking to clients about pricing options can be a challenge. Here are a few tips that can help. Journal of Accountancy (January): 39-41.

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

Bedard, J. C. and K. M. Johnstone. 2010. Audit partner tenure and audit planning and pricing. Auditing: A Journal of Practice & Theory 29(2): 45-70.

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

Bernstein, F., G. Chen and A. Federgruen. 2006. Coordinating supply chains with simple pricing schemes: The role of vendor-managed inventories. Management Science (October): 1483-1492. (JSTOR link).

Bertini, M. and J. T. Gourville. 2012. Pricing to create shared value: Rethinking the way prices are set can expand the pie for everyone. Harvard Business Review (June): 96-104. (Principles of shared value pricing: Focus on relationships, not on transactions, Be proactive, Put a premium on flexibility, Promote transparency, and Manage the market's standards for fairness. Includes a case study related to pricing at the London Olympics).

Bertini, M. and L. Wathieu. 2010. How to stop customers from fixating on price. Harvard Business Review (May): 84-91.

Bertini, M. and O. Koenigsberg. 2014. When customers help set prices. MIT Sloan Management Review (Summer): 57-64.

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).

Billings, B. A., X. Gao and Y. Jia. 2014. CEO and CFO equity incentives and the pricing of audit services. Auditing: A Journal of Practice & Theory 33(2): 1-25.

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.

Blay, A. D. and M. A. Geiger. 2013. Auditor fees and auditor independence: Evidence from going concern reporting decisions. Contemporary Accounting Research 30(2): 579-606.

Brenner, L. A., D. W. Griffin and D. J. Koehler. 2012. A case-based model of probability and pricing judgments: Biases in buying and selling uncertainty. Management Science (January): 159-178.

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).

Bryan, D. B. and T. W. Mason. 2016. Extreme CEO pay cuts and audit fees. Advances in Accounting: Incorporating Advances in International Accounting (33): 1-10.

Bryan, D. B. and T. W. Mason. 2016. The influence of earnings management conducted through the use of accretive stock repurchases on audit fees. Advances in Accounting: Incorporating Advances in International Accounting (34): 99-109.

Burnetas, A. and P. Ritchken. 2005. Option pricing with downward-sloping demand curves: The case of supply chain options. Management Science (April): 566-580. (JSTOR link).

Burrows, G. H. 1994. Allocations and common costs in long-run investing and pricing decisions: An historical analysis. Abacus 30(1): 50-64.

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.

Cabral, L. M. B. and M. Villas-Boas. 2005. Bertrand supertraps. Management Science (April): 599-613. (JSTOR link). (Oligopoly price competition between multiproduct firms).

Cai, N. and S. G. Kou. 2011. Option pricing under a mixed-exponential jump diffusion model. Management Science (November): 2067-2081.

Cairney, T. D. and E. G. Stewart. 2015. Audit fees and client industry homogeneity. Auditing: A Journal of Practice & Theory 34(4): 33-57.

Calegari, M. J., J. W. Schatzberg and G. R. Sevcik. 1998. Experimental evidence of differential auditor pricing and reporting strategies. The Accounting Review (April): 255-275. (JSTOR link).

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).

Carare, O. and M. Rothkopf. 2005. Slow Dutch auctions. Management Science (March): 365-373. (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.

Carson, E. and C. Dowling. 2012. The competitive advantage of audit support systems: The relationship between extent of structure and audit pricing. Journal of Information Systems (Spring): 35-49.

Cartmell, N. M. 1949. Cost plus percentage of cost - Yesterday and today. N.A.C.A. Bulletin (October): 161-162.

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

Catt, C. C. and D. W. Rivett. 1979. Fixed asset prices and economic production theory. Abacus 15(2): 128-135.

Causholli, M., D. J. Chambers and J. L. Payne. 2014. Future nonaudit service fees and audit quality. Contemporary Accounting Research 31(3): 681-712.

Chabi-Yo, F. 2012. Pricing kernels with stochastic skewness and volatility risk. Management Science (March): 624-640.

Chadwick, L. and D. Rogers. 1984. How to cost the right price. Accountant U.K. (October 11): 14-16.

Chadwick, L. and D. Rogers. 1984. Making the pricing decision. Accountancy U.K. (November 8): 4.

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

Chambers, R. J. 1967. Price variation accounting - An improved representation. Journal of Accounting Research (Autumn): 215-220. (JSTOR link).

Chan, H. L., D. G. DeBoskey and K. Hee. 2012. Audit fee patterns of Big Four and non-Big Four firms: A study of the potential effects of auditing standard 5. The CPA Journal (October): 32-36.

Chaney, P. K. and D. C. Jeter. 2004. Self-selection of auditors and audit pricing in private firms. The Accounting Review (January): 51-72. (JSTOR link).

Charles, S. L., S. M. Glover and N. Y. Sharp. 2010. The association between financial reporting risk and audit fees before and after the historic events surrounding SOX. Auditing: A Journal of Practice & Theory 29(1): 15-39.

Charnes, A. and W. W. Cooper. 1962. Systems evaluation and repricing theorems. Management Science (October): 33-49. (JSTOR link).

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

Chen, R. R., R. O. Roundy, R. Q. Zhang and G. Janakiraman. 2005. Efficient auction mechanisms for supply chain procurement. Management Science (March): 467-482. (JSTOR link).

Chen, Y., S. Moorthy and Z. J. Zhang. 2005. Research note: Price discrimination after the purchase: Rebates as state-dependent discounts. Management Science (July): 1131-1140. (JSTOR link).

Chen-Ritzo, C., T. P. Harrison, A. M. Kwasnica and D. J. Thomas. 2005. Better, faster, cheaper: An experimental analysis of a multiattribute reverse auction mechanism with restricted information feedback. Management Science (December): 1753-1762. (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.

Chod, J. and N. Rudi. 2006. Strategic investments, trading, and pricing under forecast updating. Management Science (December): 1913-1929. (JSTOR link).

Choi, J., C. Kim, J. Kim and Y. Zang. 2010. Audit office size, audit quality, and audit pricing. Auditing: A Journal of Practice & Theory 29(1): 73-97.

Choi, J., J. Kim and Y. Zang. 2010. Do abnormally high audit fees impair audit quality? Auditing: A Journal of Practice & Theory 29(2): 115-140.

Choudhary, V., A. Ghose, T. Mukhopadhyay and U. Rajan. 2005. Personalized pricing and quality differentiation. Management Science (July): 1120-1130. (JSTOR link).

Christen, M. 2005. Research note: Cost uncertainty is bliss: The effect of competition on the acquisition of cost information for pricing new products. Management Science (April): 668-676. (JSTOR link).

Chu, L. Y. and Z. M. Shen. 2006. Agent competition double-auction mechanism. Management Science (August): 1215-1222. (JSTOR link).

Chung, D. Y. and W. D. Lindsay. 1988. The pricing of audit services: The Canadian perspective. Contemporary Accounting Research 5(1): 19-46.

Cobb, B. R. 2009. Influence diagrams for capacity planning and pricing under uncertainty. Journal of Management Accounting Research (21): 75-97.

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.

Copeland, M. T. 1926. Standardized resale prices. Harvard Business Review (July): 393-406.

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.

Davidson, I., Q. Guo, X. Song and M. Tippett. 2012. Constructing asset pricing models with specific factor loadings. Abacus 48(2): 199-213.

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.

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.

Deltas, G. and R. Engelbrecht-Wiggans. 2005. Naive bidding. Management Science (March): 328-338. (JSTOR link).

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

Deng, S. and C. A. Yano. 2006. Joint production and pricing decisions with setup costs and capacity constraints. Management Science (May): 741-756. (JSTOR link).

Desir, R., J. R. Casterella and J. Kokina. 2014. A reexamination of audit fees for initial audit engagements in the post-SOX period. Auditing: A Journal of Practice & Theory 33(2): 59-78.

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

Ding, M., J. Eliashberg, J. Huber and R. Saini. 2005. Emotional bidders: An analytical and experimental examination of consumers' behavior in a priceline-like reverse auction. Management Science (March): 352-364. (JSTOR link).

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

Dobson, G., P. J. Lederer and L. W. Robinson. 2012. A service provider's elicitation of its customers' demand distributions by a price mechanism. Decision Sciences 43(2): 213-240.

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

Donohoe, M. P. and W. R. Knechel. 2014. Does corporate tax aggressiveness influence audit pricing? Contemporary Accounting Research 31(1): 284-308.

Doogar, R., P. Sivadasan and I. Solomon. 2015. Audit fee residuals: Costs or rents? Review of Accounting Studies 20(4): 1247-1286.

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.

Dutta, S., M. Bergen, D. Levy, M. Ritson and M. Zbaracki. 2002. Pricing as a strategic capability. MIT Sloan Management Review (Spring): 61-66.

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.

Elliott, J. A., A. Ghosh and E. Peltier. 2013. Pricing of risky initial audit engagements. Auditing: A Journal of Practice & Theory 32(4): 25-43.

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.

Elmaghraby, W. 2005. The effect of asymmetric bidder size on an auction's performance: Are more bidders always better? Management Science (December): 1763-1776. (JSTOR link).

Engelbrecht-Wiggans, R. and C. M. Kahn. 2005. Low-revenue equilibria in simultaneous ascending-bid auctions. Management Science (March): 508-518. (JSTOR link).

Engelbrecht-Wiggans, R. and E. Katok. 2006. E-sourcing in procurement: Theory and behavior in reverse auctions with noncompetitive contracts. Management Science (April): 581-596. (JSTOR link).

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

Enzer, H. 1966. On the generation of discount rates and implicit prices through a replacement model. Management Science (September): 131-143. (JSTOR link).

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.

Eshleman, J. D. and P. Guo. 2014. Abnormal audit fees and audit quality: The importance of considering managerial incentives in tests of earnings management. Auditing: A Journal of Practice & Theory 33(1): 117-138.

Ettredge, M., E. E. Fuerherm and C. Li. 2014. Fee pressure and audit quality. Accounting, Organizations and Society 39(4): 247-263.

Ettredge, M. L., Y. Xu and H. S. Yi. 2014. Fair value measurements and audit fees: Evidence from the banking industry. Auditing: A Journal of Practice & Theory 33(3): 33-58.

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

Farjoun, M. 2002. The dialectics of institutional development in emerging and turbulent fields: The history of pricing conventions in the on-line database industry. The Academy of Management Journal 45(5): 848-874. (JSTOR link).

Feldmann, D. A., W. J. Read and M. J. Abdolmohammadi. 2009. Financial restatements, audit fees, and the moderating effect of CFO turnover. Auditing: A Journal of Practice & Theory 28(1): 205-223.

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.

Fleischmann, M., J. M. Hall and D. F. Pyke. 2004. Smart pricing. MIT Sloan Management Review (Winter): 9-13.

Force, H. D. 1925. Price, profit and return on invested capital. Journal of Accountancy (January): 27-33.

Foster, B. P. and T. Shastri. 2016. Determinants of going concern opinions and audit fees for development stage enterprises. Advances in Accounting: Incorporating Advances in International Accounting (33): 68-84.

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.

Furtwengler, D. 2009. Pricing for Profit: How to Command Higher Prices for Your Products and Services. AMACOM.

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.

Geng, X., M. B. Stinchcombe and A. B. Whinston. 2005. Bundling information goods of decreasing value. Management Science (April): 662-667. (JSTOR link).

Ghosh, A. and R. Pawlewicz. 2009. The impact of regulation on auditor fees: Evidence from the Sarbanes-Oxley Act. Auditing: A Journal of Practice & Theory 28(2): 171-197.

Gneezy, U. 2005. Step-level reasoning and bidding in auctions. Management Science (November): 1633-1642. (JSTOR link).

Goggins, A. 2008. Related-party pricing: U.S. Customs and Border Protection versus the IRS. The CPA Journal (April): 58-61.

Goncharov, I., E. J. Riedl and T. Sellhorn. 2014. Fair value and audit fees. Review of Accounting Studies 19(1): 210-241.

Goodwin, J. and D. Wu. 2014. Is the effect of industry expertise on audit pricing an office-level or a partner-level phenomenon? Review of Accounting Studies 19(4): 1532-1578.

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).

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.

Gourville, J. and D. Soman. 2002. Pricing and the psychology of consumption. Harvard Business Review (September): 90-96.

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