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1926-2021
Recent Updates by Year
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
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Journal Bibliographies
Saavedra, D. 2018. Syndicate size and the choice of covenants in debt contracts. The Accounting Review (November): 301-329.
Sabac, F. and J. Tian. 2015. On the stewardship value of soft managerial reports. The Accounting Review (July): 1683-1706.
Sack, R. J. 2010. Early Warning and Quick Responses: Accounting in the Twenty-First Century by David Mosso. The Accounting Review (May): 1122-1125.
Sadler, A. G. 1958. The accounting teacher turns to electronic data processing. The Accounting Review (July): 497-501.
Salamon, G. L. 1982. Cash recovery rates and measures of firm profitability. The Accounting Review (April): 292-302.
Salamon, G. L., W. C. Uecker and R. Simmons. 1976. Prediction achievement and simulated decision makers as an extension of the predictive ability criterion: Some comments. The Accounting Review (July): 664-666.
Sale, J. T. 1972. Using computerized budget simulation models as a teaching device. The Accounting Review (October): 836-839.
Salgado, I. P. 1963. Accounting reports in Chile. The Accounting Review (April): 389-397.
Saliers, E. A. 1931. The Louisiana civil code. The Accounting Review (December): 294-297.
Saliers, E. A. 1933. An accounting curriculum. The Accounting Review (June): 159-160.
Saliers, E. A. 1937. Inadequate depreciation methods. The Accounting Review (September): 303-308.
Saliers, E. A. 1943. Differential costs. The Accounting Review (October): 338-340.
Saliers, E. A. 1943. Theory of repairs, maintenance, and betterments. The Accounting Review (July): 259-261.
Saliers, E. A. 1944. Foreign exchange accounting. The Accounting Review (October): 377-381.
Samuels, D. 2021. Government procurement and changes in firm transparency. The Accounting Review (January): 401-430.
Samuelson, B. A. and B. Murdoch. 1985. The information content of general price level adjusted earnings: A comment. The Accounting Review (October): 706-710.
Salmonson, R. F. 1957. Qualifications for college accounting teachers: A rebuttal. The Accounting Review (October): 622-624.
Salmonson, R. F. 1957. Third party actions against accountants. The Accounting Review (July): 389-394.
Salmonson, R. F. 1959. CPA's negligence, third parties and the future. The Accounting Review (January): 91-96.
Salmonson, R. F. 1962. A prophetic analogy? The Accounting Review (July): 502-505. (The public accountant's legal responsibility to third parties).
Salmonson, R. F. 1966. CPA examination: Theory of accounts. The Accounting Review (October): 790-804.
Salmonson, R. F. 1967. CPA examination: Theory of accounts. The Accounting Review (April): 396-410. (A notice on page 379 indicates that the CPA examination section will be discontinued after this issue because the materials are available from the AICPA).
Samuelson, R. A. 1980. Should replacement-cost changes be included in income? The Accounting Review (April): 254-268.
San Miguel, J. G. 1977. The reliability of R&D data in COMPUSTAT and 10-K reports. The Accounting Review (July): 638-641.
Sanchez, M. H., C. P. Agoglia and R. C. Hatfield. 2007. The effect of auditors' use of reciprocity-based strategy on auditor-client negotiations. The Accounting Review (January): 241-263.
Sandberg, E. L. 1932. Premature retirement of bonds outstanding - Adjustment of unamortized bond expense. The Accounting Review (March): 69-70.
Sanders, T. H. 1929. The uses of differential costs. The Accounting Review (March): 9-15.
Sanders, T. H. 1934. Reports to stockholders. The Accounting Review (September): 201-219.
Sanders, T. H. 1935. The development of accounting principles. The Accounting Review (March): 100-102.
Sanders, T. H. 1936. Influence of the Securities and Exchange Commission upon accounting principles. The Accounting Review (March): 66-74.
Sanders, T. H. 1937. Comments on the statement of accounting principles. The Accounting Review (March): 76-79.
Sanders, T. H. 1940. Accounting research: Objectives and methods. The Accounting Review (March): 77-89.
Sandino, T. 2007. Introducing the first management control systems: Evidence from the retail sector. The Accounting Review (January): 265-293.
Sands, J. E. 1959. Deferred tax credits are liabilities. The Accounting Review (October): 584-590.
Sangster, A. 2016. The genesis of double entry bookkeeping. The Accounting Review (January): 299-315.
Sangster, A. 2018. Pacioli's Lens: God, humanism, Euclid, and the rhetoric of double entry. The Accounting Review (March): 299-314.
Sansing, R. C. 1993. Information acquisition in a tax compliance game. The Accounting Review (October): 874-884.
Sansing, R. C. 2001. In search of profits: Measuring income from the unrelated commercial use of a tax-exempt organization's assets. The Accounting Review (April): 245-262.
Sansing, R. C. 2014. Book review: Accounting for Income Taxes: Primer, Extant Research, and Future Directions by John R. Graham, Jana S. Raedy, Douglas A. Shackelford. The Accounting Review (July): 1565-1568.
Sapienza, S. R. 1959. Admission to graduate business school. The Accounting Review (January): 30-35.
Sapienza, S. R. 1960. The divided house of consolidations. The Accounting Review (July): 503-510.
Sapienza, S. R. 1962. Pooling theory and practice in business combinations. The Accounting Review (April): 263-278.
Sapienza, S. R. 1963. Business combinations - A case study. The Accounting Review (January): 91-101.
Sapienza, S. R. 1964. An examination of AICPA Research Study No. 5 - Standards for pooling. The Accounting Review (July): 582-590.
Sargent, A. M. 1952. There is no mystery. The Accounting Review (July): 292-297.
Saudagaran, S. M. 2008. Financial Reporting and Global Markets: A History of the International Accounting Standards Committee, 1973-2000 by Kees Camfferman, Stephen A. Zeff. The Accounting Review (March): 552-554.
Sauls, E. 1972. Nonsampling errors in accounts receivable confirmation. The Accounting Review (January): 109-115.
Savich, R. S. 1977. The use of accounting information in decision making. The Accounting Review (July): 642-652.
Sawyer, A. E. 1939. Accounting and distribution techniques as voluntary devices to eliminate abuses in marketing. The Accounting Review (June): 108-117.
Sawyer, L. B. 1975. Modern internal auditing - The new profession. The Accounting Review (January): 176-178.
Saxe, E. 1947. Education for public accountancy. The Accounting Review (January): 28-36.
Saxe, E. 1948. Some notes on the teaching of a course in estate and trust accounting. The Accounting Review (January): 93-96.
Scapens, R. W. 1978. A neoclassical measure of profit. The Accounting Review (April): 448-469.
Scapens, R. W. and J. T. Sale. 1985. An international study of accounting practices in divisionalized companies and their associations with organizational variables. The Accounting Review (April): 231-247.
Schachner, L. 1968. Accountability under industrial diversification. The Accounting Review (April): 303-311.
Schaefer, H. P. 1957. Comments on the audits of school districts. The Accounting Review (July): 428-430.
Schaefer, H. P. 1958. The distribution cost problem. The Accounting Review (October): 625-631.
Schattke, R. 1962. Expected income - A reporting challenge. The Accounting Review (October): 670-676.
Schattke, R. and L. McAllister. 1962. Large versus small classes in elementary accounting. The Accounting Review (July): 557-561.
Schattke, R. W. 1965. Financial reporting of antitrust actions. The Accounting Review (October): 805-811.
Schattke, R. W. 1972. An analysis of Accounting Principles Board Statement No. 4. The Accounting Review (April): 233-244.
Schatzberg, J. W. 1990. A laboratory market investigation of low balling in audit pricing. The Accounting Review (April): 337-362.
Schepanski, A. 1983. Tests of theories of information processing behavior in credit judgment. The Accounting Review (July): 581-599.
Schepanski, A. and W. Uecker. 1983. Toward a positive theory of information evaluation. The Accounting Review (April): 259-283.
Schiff, M. and A. Y. Lewin. 1970. The impact of people on budgets. The Accounting Review (April): 259-268.
Schindler, J. S. 1956. Report of new members. The Accounting Review (April): 222.
Schindler, J. S. 1958. List of research projects in accounting: 1956-1957. The Accounting Review (October): 654-663.
Schindler, J. S., Abdel-Moneim, M. Abdel-Moneim, B. F. Aschbacher, B. L. Barnes, R. G. Berryman, C. E. Chastain, W. G. Frank, E. A. Helfert, L. E. Jacobsen, O. M. Kriegman, B. H. Sord, R. G. Stevens, R. K. Storey, P. H. Walgenbach, D. L. Sweeney and P. Simasathien. 1960. Abstracts of dissertations in accounting. The Accounting Review (April): 299-315.
Schindler, J. S., P. Bhavilai, R. O. Bennett, Jr., R. E. Dawson, J. E. Hampton, D. S. Harwood, Jr., R. K. Jaedicke, V. M. Jolivet, G. W. Lees, H. L. Menn, Jr., H. M. Nammer, R. F. Peirce, I. N. Reynolds, B. T. Sanders, S. Singhasaneh, R. J. Smith, W. E. Whittington, Jr., W. E. Stone, R. T. Tussing, D. E. Wiseman, B. L. Woefel, R. S. Woods, E. B. Yager and P. B. Yeargan. 1959. Abstracts of dissertations in accounting. The Accounting Review (October): 612-638.
Schipper, K. 2007. Required disclosures in financial reports. The Accounting Review (March): 301-326.
Schipper, K. and R. L. Weil. 1982. Alternative accounting treatments for pensions. The Accounting Review (October): 806-824.
Schipper, K., J. R. Twombly and R. L. Weil. 1974. Financial lease evaluation under conditions of uncertainty: A comment. The Accounting Review (October): 796-801.
Schireson, B. 1957. Towards a new accounting. The Accounting Review (April): 253-257. (The Box System framework of accounting).
Schlatter, C. F. 1942. Market profits on the operating statement. The Accounting Review (April): 171-178.
Schlatter, C. F. 1945. Fixed expense. The Accounting Review (April): 156-163.
Schlauch, W. S. 1931. Content of a mathematics course for collegiate schools of business. The Accounting Review (March): 42-46.
Schloetzer, J. D. 2012. Process integration and information sharing in supply chains. The Accounting Review (May): 1005-1032.
Schloetzer, J. D., A. Tseng, T. L. Yohn and Y. S. Yoon. 2021. Blame attribution and disclosure propensity. The Accounting Review (July): 405-432.
Schluter, W. C. 1933. Accountancy under economic self-government. The Accounting Review (December): 279-284. (Condensed from Economic Cycles and Crises).
Schmaltz, K. 1930. The business periodicals of Germany. The Accounting Review (September): 231-234.
Schmalz, C. N. 1934. Some current problems in administering the retail inventory method. The Accounting Review (March): 1-14.
Schmidt, A. P. 2006. The persistence, forecasting, and valuation implications of the tax change component of earnings. The Accounting Review (May): 589-616.
Schmidt, F. 1930. The importance of replacement value. The Accounting Review (September): 235-242.
Schmidt, F. 1931. Is appreciation profit? The Accounting Review (December): 289-293.
Schmidt, J. J. 2012. Perceived auditor independence and audit litigation: The role of nonaudit services fees. The Accounting Review (May): 1033-1065.
Schmidt, L. A. 1928. The problem method in the beginning course. The Accounting Review (June): 184-188.
Schmidt, L. A. 1935. Teaching and testing the bookkeeping phase of elementary accounting. The Accounting Review (March): 8-11.
Schmidt, L. A. 1937. Testing the tests. The Accounting Review (September): 317-320.
Schmidt, L. A. 1943. Control of detail in inventory valuations. The Accounting Review (October): 348-354.
Schmidt, L. A. 1949. A secondary use for the uniform achievement tests. The Accounting Review (January): 88-89.
Schmidt, L. A. 1950. Construction of objective examinations. The Accounting Review (January): 20-26.
Schmidt, M. 2012. The New Global Rulers: The Privatization of Regulation in the World Economy by Tim Buthe, Walter Mattli. The Accounting Review (July): 1447-1450.
Schneider, A. and N. Wilner. 1990. A test of audit deterrent to financial reporting irregularities using the randomized response technique. The Accounting Review (July): 668-681.
Schneider, A. J. 1967. Flow-graph notation in accounting. The Accounting Review (April): 342-348.
Schnepper, J. A. 1977. The accountant's liability under Rule 10b-5 and Section 10(b) of the Securities Exchange Act of 1934: The hole in Hochfelder. The Accounting Review (July): 653-657.
Schonfeld, H. and H. P. Holzer. 1962. A "business" flow chart and its use as a teaching aid. The Accounting Review (January): 118-120. (See the Business Flow Chart developed from their sketch).
Schrader, W. J. 1958. Business combinations. The Accounting Review (January): 72-75.
Schrader, W J. 1962. An inductive approach to accounting theory. The Accounting Review (October): 645-649.
Schrand, C. M. 1997. The association between stock-price interest rate sensitivity and disclosures about derivative instruments. The Accounting Review (January): 87-109.
Schrand, C. M. and B. R. Walther. 2000. Strategic benchmarks in earnings announcements: The selective disclosure of prior-period earnings components. The Accounting Review (April): 151-177.
Schranz, A. 1930. Modern German accountancy. The Accounting Review (June): 162-167.
Schranz, A. 1937. Recent tendencies in German business economics. The Accounting Review (September): 278-285.
Schreuder, H. 1981. Employees and the corporate social report: The Dutch case. The Accounting Review (April): 294-308.
Schreuder, H. 2013. Book review: Accounting and Business Economics: Insights from National Traditions by Yuri Biondl, Stefano Zambon. The Accounting Review (November): 2241-2243.
Schreuder, H. and J. Klaassen. 1984. Confidential revenue and profit forecasts by management and financial analysts: Evidence from the Netherlands. The Accounting Review (January): 64-77.
Schroderheim, G. 1964. Using mathematical probability to estimate the allowance for doubtful accounts. The Accounting Review (July): 679-684.
Schroeder, J. G. 1972. Systems and electronic data processing courses in the accounting curriculum. The Accounting Review (April): 387-389.
Schroeder, J. H. 2016. The impact of audit completeness and quality on earnings announcement GAAP disclosures. The Accounting Review (March): 677-705.
Schroeder, J. H. and M. L. Shepardson. 2016. Do SOX 404 control audits and management assessments improve overall internal control system quality? The Accounting Review (September): 1513-1541.
Schulte, A. A. Jr. 1965. Compatibility of management consulting and auditing. The Accounting Review (July): 587-593.
Schulte, A. A. Jr. 1966. Management services: A challenge to audit independence? The Accounting Review (October): 721-728.
Schultz, J. J. Jr. and K. Pany. 1980. The independent auditor's civil liability - An overview. The Accounting Review (April): 319-326.
Schultz, J. J. Jr. and S. G. Gustavson. 1978. Actuaries' perceptions of variables affecting the independent auditor's legal liability. The Accounting Review (July): 626-641.
Schwab, B. and R. E. G. Nicol. 1969. From double-declining-balance to sum-of-the-years'-digits depreciation: An optimum switching rule. The Accounting Review (April): 292-296.
Schwartz, K. B. and B. S. Soo. 1996. Evidence of regulatory noncompliance with SEC disclosure rules on auditor changes. The Accounting Review (October): 555-572.
Schwartz, K. B. and K. Menon. 1985. Auditor switches by failing firms. The Accounting Review (April): 248-261.
Schwartz, R. 1997. Legal regimes, audit quality and investment. The Accounting Review (July): 385-406.
Schwieger, B. J. 1977. A summary of accounting for and reporting on accounting changes. The Accounting Review (October): 946-949.
Scott, D. 1928. Valuation of investment securities. The Accounting Review (December): 375-382.
Scott, D. 1929. Depreciation and repair costs. The Accounting Review (June): 116-120.
Scott, D. 1929. Valuation for depreciation and the financing of replacements. The Accounting Review (December): 221-226.
Scott, D. 1931. Unity in accounting theory. The Accounting Review (June): 106-112.
Scott, D. 1937. The tentative statement of principles. The Accounting Review (September): 296-303.
Scott, D. 1937. Trends in the technique and tools of management. The Accounting Review (June): 138-145.
Scott, D. 1939. Responsibilities of accountants in a changing economy. The Accounting Review (December): 396-401.
Scott, D. 1940. Selling accounting short. The Accounting Review (December): 507-509.
Scott, D. 1941. The basis for accounting principles. The Accounting Review (December): 341-349.
Scott, D. 1943. A simplified solution of circuit ratio problems. The Accounting Review (April): 99-103.
Scott, D. 1945. Defining and accounting for depreciation. The Accounting Review (July): 308-315.
Scott, D. 1947. Role of accounting in public utility regulation. The Accounting Review (July): 227-240.
Scott, D. 1949. The influence of statistics upon accounting technique and theory. The Accounting Review (January): 81-87.
Scott, E. R. 1973. Bad debts: Take two: A comment. The Accounting Review (October): 775-776.
Scott, J., H. Jackson, E. J. Filbey, J. Reighard, C. F. Rittenhouse and W. A. Paton. 1926. Conservatism in inventory valuations. The Accounting Review (March): 18-30.
Scott, R. A. 1972. The study of partnership accounting through role playing. The Accounting Review (July): 610-612.
Scott, R. A. 1979. Owners' equity, the anachronistic element. The Accounting Review (October): 750-763.
Scott, T. W. 1994. Incentives and disincentives for financial disclosure: Voluntary disclosure of defined benefit pension plan information by Canadian firms. The Accounting Review (January): 26-43. (Part of a forum on financial reporting).
Scovill, H. T. 1934. The accounting instructor and local government accounting. The Accounting Review (March): 44-52.
Scovill, H. T. 1938. The junior accountant: His problems, responsibilities, and training. The Accounting Review (December): 354-366.
Scovill, H. T. 1940. Premium on redemption of preferred-stock issues. The Accounting Review (June): 205-211.
Scovill, H. T. 1941. Reflections of twenty-five years in the American Accounting Association. The Accounting Review (June): 167-175.
Scovill, H. T. 1943. Wartime accounting problems. The Accounting Review (July): 209-218.
Scovill, H. T. 1944. Application of funds made practical. The Accounting Review (January): 20-31.
Scovill, H. T. 1946. Education for public accounting on the collegiate level. The Accounting Review (July): 261-267.
Scovill, H. T. 1951. Analysis of a questionnaire sent to 1000 alumni of the University of Illinois, College of Commerce. The Accounting Review (April): 259-260.
Scovill, H. T. 1952. An effort to define business income. The Accounting Review (October): 458-466.
Seagle, J. P. and E. Petri. 1977. Gift vs. estate transfer: The method of equated rates. The Accounting Review (January): 124-136.
Seaman, J. L. 1965. Lessons from the investment credit. The Accounting Review (July): 617-621.
Sedatole, K. L. 2003. The effect of measurement alternatives on a nonfinancial quality measure's forward-looking properties. The Accounting Review (April): 555-580. (Summary)
Sedor, L. M. 2002. An explanation for unintentional optimism in analysts' earnings forecasts. The Accounting Review (October): 731-753.
Seelye, A. L. 1963. The role of business schools in a changing environment. The Accounting Review (April): 302-309.
Seetharaman, A. and T. D. Englebrecht. 1990. A comment on "The effects of the Thor Power Tool decision on the LIFO/FIFO choice". The Accounting Review (October): 960-964.
Seidler, L. J. 1967. International accounting - The ultimate theory course. The Accounting Review (October): 775-781.
Seidman, J. S. 1936. Should a federal tax bar be organized? The Accounting Review (June): 179-182.
Seidman, J. S. 1939. Catching up with employee frauds. The Accounting Review (December): 415-424.
Seidman, N. B. 1956. The determination of stockholder income. The Accounting Review (January): 64-70.
Seiler, R. E. 1956. A simplified three-variance technique. The Accounting Review (July): 500-501.
Seiler, R. E. 1956. Accounting for guaranteed wage plans. The Accounting Review (July): 401-406.
Seiler, R. E. 1959. Improvements in external reporting by use of direct costing. The Accounting Review (January): 59-66.
Seiler, R. E. 1966. Accounting, information systems, and underdeveloped nations. The Accounting Review (October): 652-656.
Seiler, R. E. and W. A. Label. 1974. Impact of curricular changes upon professional staff training efforts. The Accounting Review (October): 854-859.
Seitelman, N. 1953. Has A.R.B. 29 settled the problem of inventory valuation? The Accounting Review (October): 550-553.
Seitelman, N. 1953. The depletion problem. The Accounting Review (January): 102-109.
Seitelman, N. 1962. An analysis of the auditing section of the Certified Public Accountant examinations, May 1951 to May 1961. The Accounting Review (July): 547-551.
Seldon, S. 1943. Internal auditing for the State of New York. The Accounting Review (July): 239-244.
Selto, F. H. 1987. Editorial: Education research section. The Accounting Review (April): 401.
Senatra, P. T. 1980. Role conflict, role ambiguity, and organizational climate in a public accounting firm. The Accounting Review (October): 594-603.
Sengupta, P. 1998. Corporate disclosure quality and the cost of debt. The Accounting Review (October): 459-474.
Sepe, J. 1982. 1981 Competitive manuscript award: The impact of the FASB's 1974 GPL proposal on the security price structure. The Accounting Review (July): 467-485.
Serlin, H. 1942. Accounting through income or surplus. The Accounting Review (July): 294-302.
Sethuraman, M. 2019. The effects of reputation shocks to rating agencies on corporate disclosures. The Accounting Review (January): 299-326.
Seybert, N. 2010. R&D capitalization and reputation-driven real earnings management. The Accounting Review (March): 671-693.
Seybert, N. 2015. Partial retraction: Section IV: Survey in R&D capitalization and reputation-driven real earnings management. The Accounting Review (July): 1707.
Shackelford, D. A. 2021. Observations from a professor serving as dean. The Accounting Review (September): 403-410. (Similarities between outstanding scholars and successful deans: Be prepared, colleagues matter, communicate well, maintain a thick skin, tackle important problems, persist, keep learning, and focus on the mission).
Shalev, R. 2009. The information content of business combination disclosure level. The Accounting Review (January): 239-270.
Shane, P. B. and B. H. Spicer. 1983. Market response to environmental information produced outside the firm. The Accounting Review (July): 521-538.
Shane, P. B. and T. Stock. 2006. Security analyst and stock market efficiency in anticipating tax-motivated income shifting. The Accounting Review (January): 227-250.
Shang, R., M. A. Abernethy and C. Hung. 2020. Group identity, performance transparency, and employee performance. The Accounting Review (September): 373-397.
Shank, J. K. 1971. Income determination under uncertainty: An application of Markov chains. The Accounting Review (January): 57-74.
Shank, J. K. and N. C. Churchill. 1977. Variance analysis: A management-oriented approach. The Accounting Review (October): 950-957.
Shank, J. K. and R. J. Murdock. 1978. Comparability in the application of reporting standards: Some further evidence. The Accounting Review (October): 824-835.
Shank, J. K. and R. M. Copeland. 1973. Corporate personality theory and changes in accounting methods: An empirical test. The Accounting Review (July): 494-501.
Shankar, P. G. and H. Tan. 2006. Determinants of audit preparers' workpaper justifications. The Accounting Review (March): 473-495.
Shanthikumar, D. M. 2012. Consecutive earnings surprises: Small and large trader reactions. The Accounting Review (September): 1709-1736.
Sharits, E. C. 1954. Business income and the cash basis. The Accounting Review (July): 494-499.
Shashua, L. and Y. Goldschmidt. 1976. Laspeyres indexes for variance analysis in cost accounting: A reply. The Accounting Review (April): 432-435.
Shaulis, L. L. 1930. Instruction in accounting for liberal education. The Accounting Review (September): 222-225.
Shaw, K. W. and M. H. Zhang. 2010. Is CEO cash compensation punished for poor firms performance. The Accounting Review (May): 1065-1093.
Shaw, W. H. 1987. Safe harbor or muddy waters. The Accounting Review (April): 385-400.
Shaw, W. H. and H. A. Wier. 1993. Organizational form choice and the valuation of oil and gas Producers. The Accounting Review (July): 657-667.
Sheffey, M. B. 1976. The amount of a charitable contribution of property: A decision-tree approach. The Accounting Review (July): 642-643.
Shehata, M. 1991. Self-selection bias and the economic consequences of accounting regulation: An application of two-stage switching regression to SFAS No. 2. The Accounting Review (October): 768-787. (Part of a forum on the use of limited-dependent variables in accounting research).
Shelton, S. W. 1999. The effect of experience on the use of irrelevant evidence in auditor judgment. The Accounting Review (April): 217-224.
Shenkir, W. G. 1970. Media and accounting education. The Accounting Review (April): 347-350.
Shenkir, W. G. 1971. An exercise for use in discussing audit evidence. The Accounting Review (October): 799-801.
Sherman, H. D. 1986. Interpreting hospital performance with financial statement analysis. The Accounting Review (July): 526-550.
Sherritt, L. W. 1944. Simplifying the presentation of compound interest formulas. The Accounting Review (July): 310-314.
Shevlin, T. 1987. Taxes and off-balance-sheet financing: Research and development limited partnerships. The Accounting Review (July): 480-509.
Shevlin, T. 1991. The valuation of R&D firms with R&D limited partnerships. The Accounting Review (January): 1-21.
Shevlin, T. 1992. A reply to "A comment on 'The valuation of R&D firms with R&D limited partnerships' ". The Accounting Review (April): 443-445.
Shevlin, T. 2016. Book review: The Hidden Wealth of Nations: The Scourge of Tax Havens. The Accounting Review (November): 1807-1812.
Shields, M. D. 1983. Effects of information supply and demand on judgment accuracy: Evidence from corporate managers. The Accounting Review (April): 284-303.
Shih, M. S. H. 1998. Corporate hierarchy and goal attainability. The Accounting Review (October): 557-564.
Shih, W. 1979. A general decision model for cost-volume-profit analysis under uncertainty. The Accounting Review (October): 687-706.
Shih, W. 1981. A comment on Shih's general decision model for CVP analysis - A reply. The Accounting Review (October): 984-985.
Shih, W. 1981. A general decision model for cost-volume-profit analysis under uncertainty: A reply. The Accounting Review (April): 404-408.
Shillinglaw, G. 1958. Leasing and financial statements. The Accounting Review (October): 581-592.
Shillinglaw, G. 1961. Concepts underlying interim financial statements. The Accounting Review (April): 222-231.
Shillinglaw, G. 1962. Toward a theory of divisional income measurement. The Accounting Review (April): 208-216.
Shimme, S. 1937. Introduction of double-entry bookkeeping into Japan. The Accounting Review (September): 290-295.
Shipman, J. E., Q. T. Swanquist and R. L. Whited. 2017. Propensity score matching in accounting research. The Accounting Review (January): 213-244.
Shivakumar, L. and O. Urcan. 2017. Why does aggregate earnings growth reflect information about future inflation? The Accounting Review (November): 247-276.
Shockley, R. A. 1981. Perceptions of auditors' independence: An empirical analysis. The Accounting Review (October): 785-800.
Shomler, R. P. 1953. Guideposts from collegiate to practicing senior. The Accounting Review (October): 534-538.
Short, D. G. 1985. A comparison of alternative methods of estimating constant dollar depreciation. The Accounting Review (July): 500-503.
Shriver, K. A. 1987. 1985 Competitive manuscript award: An empirical examination of the potential measurement error in current cost data. The Accounting Review (January): 79-96.
Shroff, N. 2020. Real effects of PCAOB international inspections. The Accounting Review (September): 399-433.
Shroff, N., R. S. Verdi and G. Yu. 2014. Information environment and the investment decisions of multinational corporations. The Accounting Review (March): 759-790.
Shugerman, A. L. 1951. Historical costs vs. deferred costs as basic concepts for financial statement valuations. The Accounting Review (October): 492-495.
Shwayder, K. 1968. A note on a contribution margin approach to the analysis of capacity utilization. The Accounting Review (January): 101-104.
Shwayder, K. 1969. The capital maintenance rule and the net asset valuation rule. The Accounting Review (April): 304-316.
Shwayder, K. 1970. A proposed modification to residual income - Interest adjusted income. The Accounting Review (April): 299-307.
Shwayder, K. 1971. Expected and unexpected price level changes. The Accounting Review (April): 306-319.
Shwayder, K. R. 1972. Accounting for exchange rate fluctuations. The Accounting Review (October): 747-760.
Siddall, K. Y. 1944. Some postwar problems of industry. The Accounting Review (January): 76-80.
Sidebotham, R. 1965. Comments on the teacher development report. The Accounting Review (October): 876-879.
Sigloch, B. 1971. Input-output analysis and the cost model: A comment. The Accounting Review (April): 374-375.
Sih, S. T. 1955. My experience in price-level adjustments. The Accounting Review (April): 282-283.
Sih, S. T. 1962. Public accountancy in Hong Kong. The Accounting Review (October): 708-712.
Sikes, S. A. and R. E. Verrecchia. 2012. Capital gains taxes and expected rates of return. The Accounting Review (May): 1067-1086.
Silhan, P. A. 1978. The recurring problem of divergent terminology. The Accounting Review (January): 179-181.
Silverman, O. J. 1945. Pretermination planning. The Accounting Review (July): 316-320.
Silvoso. J. A. 1972. Committee on Basic Auditing Concepts: Report. The Accounting Review (Supplement): 15-74. (Committee members are listed in the Front matter).
Simini, J. P. 1961. Determining priorities for cash distribution in partnership liquidation. The Accounting Review (January): 123-125.
Simini, P. 1963. The scope paragraph of the audit report graphically illustrated. The Accounting Review (January): 157-159.
Simmons, J. K. 1967. A concept of comparability in financial reporting. The Accounting Review (October): 680-692.
Simmons, J. K. and J. Gray. 1969. An investigation of the effect of differing accounting frameworks on the prediction of net income. The Accounting Review (October): 757-776.
Simnett, R. and K. Trotman. 1989. Auditor versus model: Information choice and information processing. The Accounting Review (July): 514-528.
Simnett, R., A. Vanstraelen and W. F. Chua. 2009. Assurance on sustainability reports: An international comparison. The Accounting Review (May): 937-967.
Simon, C. A., J. L. Smith and M. F. Zimbelman. 2018. The influence of judgment decomposition on auditors' fraud risk assessments: Some trade-offs. The Accounting Review (September): 273-291.
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.
Simon, H. A. 1990. Information technologies and organizations. The Accounting Review (July): 658-667.
Simon, I. 1957. The accounting for trading stamps. The Accounting Review (July): 398-402.
Simon, S. I. 1953. Consolidated statements and the law. The Accounting Review (October): 505-514.
Simon, S. I. 1955. Legal decisions on accounting reserves. The Accounting Review (July): 507-514.
Simon, S. I. 1956. Cost or market before the bar. The Accounting Review (October): 621-624.
Simon, S. I. 1956. Court decisions concerning goodwill. The Accounting Review (April): 272-277.
Simon, S. I. 1956. Legal decisions on the accounting for corporate surplus. The Accounting Review (January): 104-108.
Simon, S. I. 1959. The right side of accumulated depreciation. The Accounting Review (January): 97-105.
Simon, S. I. 1960. Spin-offs vs. dividends in kind. The Accounting Review (January): 81-89.
Simon, S. I. 1964. Cost accounting and the law. The Accounting Review (October): 884-889.
Simon, S. I. 1965. Fraud in the balance sheet. The Accounting Review (April): 401-406.
Simons, H. 1955. Priority program approach to partnership liquidation by installments. The Accounting Review (April): 344-347.
Simons, H. 1956. Continuity in consolidated statements. The Accounting Review (October): 652-662.
Simons, H. 1957. Success on the CPA examination - Product of classroom or practice? The Accounting Review (October): 605-611.
Simpson, C. L. 1948. Public accounting de luxe. The Accounting Review (July): 263-265.
Simpson, C. L. 1953. Controls in mutual security agency abroad. The Accounting Review (January): 79-82.
Simpson, C. L. 1955. The Army Audit Agency goes professional. The Accounting Review (July): 463-467.
Simpson, R. H. 1969. An empirical study of possible income manipulation. The Accounting Review (October): 806-817.
Simunic, D. A. 2019. Book review: The Big Four: The Curious Past and Perilous Future of the Global Accounting Monopoly by Ian D. Gow and Stuart Kells. The Accounting Review (January): 353-356.
Sine, E. P. 1953. Accounting for dividends. The Accounting Review (July): 320-324.
Singer, F. A. 1956. Mixed meanings: An added responsibility for accounting teachers. The Accounting Review (October): 663-666.
Singer, F. A. 1957. "Depreciation" - Better left unsaid. The Accounting Review (July): 406-412.
Singer, F. A. 1957. Fixing "fixed assets". The Accounting Review (January): 104-106.
Singer, F. A. 1958. A goofy glossary for accountants. The Accounting Review (July): 485.
Singer, F. A. 1960. Needed: A glossary to accompany audit reports. The Accounting Review (January): 90-92.
Singer, F. A. 1961. Management accounting. The Accounting Review (January): 112-118.
Singer, F. A. 1962. Accounting is a matter of taste. The Accounting Review (July): 464-471.
Singer, F. A. 1962. Rationale for a course in quantitative methods. The Accounting Review (July): 554-556.
Singer, F. A. 1965. Progress in programmed instruction. The Accounting Review (October): 847-853.
Singer, F. A. 1966. A note on "Teaching approaches to elementary accounting". The Accounting Review (January): 133-134.
Singer, F. A. 1970. A system approach to teaching the accounting process. The Accounting Review (April): 351-364.
Singer, Z. and J. Zhang. 2018. Auditor tenure and the timeliness of misstatement discovery. The Accounting Review (March): 315-338.
Singhvi, S. S. and H. B. Desai. 1971. An empirical analysis of the quality of corporate financial disclosure. The Accounting Review (January): 129-138.
Singhvi, S. S. and H. B. Desai. 1972. The quality of corporate financial disclosure: A reply. The Accounting Review (July): 585-586.
Skantz, T. R. 2012. CEO pay, managerial power, and SFAS 123(R). The Accounting Review (November): 2151-2179.
Skinner, D. J. and S. Srinivasan. 2012. Audit quality and auditor reputation: Evidence from Japan. The Accounting Review (September): 1737-1765.
Skousen, C. R. 1981. A profile and index of the CMA examination - An update. The Accounting Review (July): 659-665.
Slaton, W. H. 1955. Developing accountants for atomic energy. The Accounting Review (April): 252-256.
Slavin, N. S. 1977. The elimination of "Scienter" in determining the auditor's statutory liability. The Accounting Review (April): 360-368.
Sloan, R. G. 1996. Do stock prices fully reflect information in accruals and cash flows about future earnings? The Accounting Review (July): 289-315.
Sloan, R. G. 2019. Fundamental analysis redux. The Accounting Review (March): 363-377.
Smails, R. G. H. 1927. Some aspects of depreciation. The Accounting Review (June): 101-110.
Smieliauskas, W. 1986. A note on a comparison of Bayesian with non-Bayesian dollar-unit sampling bounds for overstatement errors of accounting populations. The Accounting Review (January): 118-128.
Smith, A. and T. Dyckman.1981. The impact of accounting regulation on the stock market: The case of oil and gas companies: A comment. The Accounting Review (October): 959-966.
Smith, C. A. 1935. Accounting practice under the Securities and Exchange Commission. The Accounting Review (December): 325-332.
Smith, C. A. 1945. Education for the professional accountant. The Accounting Review (January): 17-23.
Smith, C. A. 1948. Postgraduate curricula in accounting. The Accounting Review (April): 200-205.
Smith, C. A. 1952. How can accounting be integrated with economics? The Accounting Review (January): 100-103.
Smith, C. A. 1954. Accountancy: Circa 2000 A. D. The Accounting Review (January): 64-71.
Smith, C. A. 1956. The next step - A professional school of accounting. The Accounting Review (October): 565-572.
Smith, C. A. 1964. The internship in accounting education. The Accounting Review (October): 1024-1027.
Smith, C. D. 1955. Comments on Neter's "Problems in experimenting with the application of statistical techniques in auditing". The Accounting Review (January): 70.
Smith, C. H. 1973. A new introduction to accounting: Some explanations. The Accounting Review (January): 148-157.
Smith, C. H., R. A. Lanier and M. E. Taylor. 1972. The need for and scope of the audit of management: A survey of attitudes. The Accounting Review (April): 270-283.
Smith, C. H., R. A. Lanier and M. E. Taylor. 1973. Comments on survey of attitudes on management auditing: A reply. The Accounting Review (January): 123-125.
Smith, C. W. 1937. Uniform system of accounts of the Federal Power Commission. The Accounting Review (June): 153-162.
Smith, C. W. 1946. Prudent investment theory in public utility rate making. The Accounting Review (July): 288-306.
Smith, C. W. Jr. 1993. A perspective on accounting-based debt covenant violations. The Accounting Review (April): 289-303. (Part of a forum on the effects of violating debt covenants).
Smith, E. D. 1976. The effect of the separation of ownership from control on accounting policy decisions. The Accounting Review (October): 707-723.
Smith, E. D. 1979. The effect of the separation of ownership from control on accounting policy decisions: A reply. The Accounting Review (April): 417-420.
Smith, E. P. 1945. Training contractor personnel in termination principles and procedures. The Accounting Review (January): 76-84.
Smith, F. P. 1934. Stock-exchange margins. The Accounting Review (December): 300-303.
Smith, F. P. 1936. Stock exchange listing requirements, and publicity. The Accounting Review (March): 35-42.
Smith, F. P. 1937. Accounting requirements of stock exchanges, 1933. The Accounting Review (June): 145-153.
Smith, F. P. 1938. Surplus adjustments in the iron and steel industry. The Accounting Review (December): 379-390.
Smith, F. P. 1939. Financing the steel industry. The Accounting Review (December): 331-339.
Smith, F. P. 1940. Accounting reports for management investment companies. The Accounting Review (September): 301-321.
Smith, F. P. 1947. Association notes. The Accounting Review (April): 218-219.
Smith, F. P. 1947. Association notes. The Accounting Review (July): 326-327.
Smith, F. P. 1947. Association notes. The Accounting Review (October): 427-429.
Smith, F. P. 1947. Lot release cost accounting in the aviation industry. The Accounting Review (January): 68-74.
Smith, F. P. 1948. Association notes. The Accounting Review (January): 104-105.
Smith, F. P. 1948. University costs of government contracts. The Accounting Review (April): 158-170.
Smith, F. P. 1955. Report of the President. The Accounting Review (April): 323-329.
Smith, F. P. 1959. Research and faculty development. The Accounting Review (July): 349-355.
Smith, H. M. 1960. The uses of reserves on the right-hand side of the balance sheet. The Accounting Review (January): 100-103.
Smith, J. E. 1972. The need for a senior level theory seminar. The Accounting Review (July): 613-614.
Smith, J. E. and N. P. Smith. 1971. Readability: A measure of the performance of the communication function of financial reporting. The Accounting Review (July): 552-561.
Smith, J. H. and J. W. Kennelly. 1970. A seminar in accounting research. The Accounting Review (October): 795-797.
Smith, J. M., D. Taylor and H. Western. 1974. Experiment in modularized learning for intermediate accounting. The Accounting Review (April): 385-390.
Smith, J. M. Jr. 1978. Audit education for the 1980s. The Accounting Review (April): 501-509.
Smith, K. A. 1972. The relationship of internal control evaluation and audit sample size. The Accounting Review (April): 260-269.
Smith, K. L. 1939. Capital gains and losses in accounting. The Accounting Review (June): 126-139.
Smith, M. E. 1984. A quasi-Bayesian audit risk model for dollar unit sampling: A comment. The Accounting Review (July): 524-525.
Smith, M. J. 2002. Ex ante and ex post discretion over arm's length transfer prices. The Accounting Review (January): 161-184.
Smith, R. E. and A. A. Haried. 1977. Exchange of nonmonetary assets: An interpretation problem. The Accounting Review (October): 958-962.
Smith, S. T. 1955. Cash control system in Communistic China. The Accounting Review (October): 602-604.
Smyth, E. B. 1960. Management accounting in Australia. The Accounting Review (July): 464-470.
Smyth, J. E. 1954. An attempt to formulate elementary classwork problems in social accounting. The Accounting Review (April): 313-323.
Smyth, J. E. 1959. A case for national income accounting in the accounting curriculum. The Accounting Review (July): 376-380.
Snavely, H. J. 1967. Accounting information criteria. The Accounting Review (April): 223-232.
Snavely, H. J. 1969. Current cost for long-lived assets: A critical view. The Accounting Review (April): 344-353.
Snowball, D. 1979. Human resource accounting information: A comment concerning demand characteristics. The Accounting Review (January): 199-204.
Snowball, D. and W. A. Collins. 1980. Televised accounting instruction, attitudes and performance: A field experiment. The Accounting Review (January): 123-133.
Snudden, L. W. 1965. A different approach to fund-flow problems. The Accounting Review (October): 880-882.
Snyder, J. 1954. The future of financial reporting. The Accounting Review (July): 480-485.
Snyder, R. W. 1952. Some notes on the bond yield problem. The Accounting Review (July): 334-338.
Snyder, R. W. 1953. Some more notes on the bond yield problem: Serial bonds. The Accounting Review (July): 412-421.
Snyder, R. W. 1954. A yield formula for irregular installment payments. The Accounting Review (July): 457-464.
Snyder, R. W. 1955. Direct yield formulas for serial bonds. The Accounting Review (April): 257-267.
Snyder, R. W. 1959. Approximate amortization of bond premiums by "payments outstanding" (or "sum of digits") method. The Accounting Review (April): 182-194.
Sobel, E. L. and M. E. Francis. 1974. Accounting and the evaluation of social programs: A reply. The Accounting Review (October): 826-830.
Soderstrom, N. S. 2008. Accounting for Sustainability by Prince of Wales' Accounting for Sustainability Project. The Accounting Review (September): 1383-1384.
Soliman, M. T. 2008. The use of DuPont analysis by market participants. The Accounting Review (May): 823-853.
Soll, J. S. 2016. Book review: Political Standards: Corporate Interest, Ideology, and leadership in the Shaping of Accounting Rules for the Market Economy. The Accounting Review (July): 1285-1287.
Solomon, I. and P. J. Beck. 1980. A comparison of general price level and historical cost financial statements in the prediction of bankruptcy: A comment. The Accounting Review (July): 511-515.
Solomon, K. I. and H. G. Kaplan. 1964. Regulation of the accounting profession in Israel. The Accounting Review (January): 145-149.
Solomon, L. 1975. Improving student attitudes in the beginning accounting course. The Accounting Review (July): 601-605.
Solomons, D. 1961. Economic and accounting concepts of income. The Accounting Review (July): 374-383.
Solomons, D. 1968. Breakeven analysis under absorption costing. The Accounting Review (July): 447-452.
Someya, K. 1964. The use of funds statements in Japan. The Accounting Review (October): 983-989.
Sommerfeld, R. 1965. Teaching taxes - An assist. The Accounting Review (April): 460.
Sommerfeld, R. M. 1967. Tax implications for the visiting professor. The Accounting Review (October): 747-750.
Sonderegger, E. O. 1959. Qualifications for accounting students to meet the needs of business firms. The Accounting Review (January): 112-123.
Song, S. 2021. The informational value of segment data disaggregated by underlying industry: Evidence from the textual features of business descriptions. The Accounting Review (November): 361-396.
Soo, B. S. and L. G. Soo. 1994. Accounting for the multinational firm: Is the translation process valued by the stock market? The Accounting Review (October): 617-637.
Soper, F. J. and R. Dolphin, Jr. 1964. Readability and corporate annual reports. The Accounting Review (April): 358-362.
Soper, H. D. 1948. Inventory reserves; Why and when. The Accounting Review (October): 391-396.
Sorensen, J. E. 1967. Professional and bureaucratic organization in the public accounting firm. The Accounting Review (July): 553-565.
Sorensen, J. E. 1969. Bayesian analysis in auditing. The Accounting Review (July): 555-561.
Sorensen, J. E. and D. D. Franks. 1972. The relative contribution of ability, self-esteem and evaluative feedback to performance: Implications for accounting systems. The Accounting Review (October): 735-746.
Sorensen, J. E. and H. D. Grove. 1977. Cost-outcome and cost-effectiveness analysis: Emerging nonprofit performance evaluation techniques. The Accounting Review (July): 658-675.
Sorter, G. H. 1959. Notes on funds provided by operations. The Accounting Review (April): 302.
Sorter, G. H. 1969. An "events" approach to basic accounting theory. The Accounting Review (January): 12-19.
Sorter, G. H. and C. T. Horngren. 1962. Asset recognition and economic attributes - The relevant costing approach. The Accounting Review (July): 391-399.
Sorter, G. H. and G. Benston. 1960. Appraising the defensive position of a firm: The interval measure. The Accounting Review (October): 633-640.
Sosnick, S. H. 1962. Depreciation: The offsetting-interest method. The Accounting Review (January): 59-66.
Sougiannis, T. 1994. The accounting based valuation of corporate R&D. The Accounting Review (January): 44-68. (Part of a forum on financial reporting).
Spacek, L. 1958. The need for an accounting court. The Accounting Review (July): 368-379.
Spacek, L. 1964. A suggested solution to the principles dilemma. The Accounting Review (April): 275-284.
Spear, H. M. 1949. Depreciation accounting under changing price levels. The Accounting Review (October): 369-378.
Spencer, C. H. 1956. The bad debt deduction of savings and loan associations. The Accounting Review (April): 263-271.
Spencer, C. H. and T. S. Barnhisel. 1965. A decade of price-level changes - The effect on the financial statements of Cummins Engine Company. The Accounting Review (January): 144-153.
Spencer, M. H. 1963. Axiomatic method and accounting science. The Accounting Review (April): 310-316.
Spiceland, J. D., V. C. Brenner and B. P. Hartman. 1980. Standards for programs and schools of professional accounting: Accounting group perceptions. The Accounting Review (January): 134-143.
Spicer, B. H. 1978. Investors, corporate social performance and information disclosure: An empirical study. The Accounting Review (January): 94-111.
Spicer, B. H. 1980. The relationship between pollution control record and financial indicators revisited: Further comment. The Accounting Review (January): 178-185.
Spilker, B. C. 1995. The effects of time pressure and knowledge on key word selection behavior in tax research. The Accounting Review (January): 49-70.
Spiller, E. A. Jr. 1962. Teaching consolidated income statements - A new approach. The Accounting Review (April): 336-342.
Spiller, E. A. Jr. 1964. Theory and practice in the development of accounting. The Accounting Review (October): 850-859.
Spiller, E. A. Jr. 1981. Capital expenditure analysis: An incident process case. The Accounting Review (January): 158-165.
Spires, E. E. 1991. Auditors' evaluation of test-of-control strength. The Accounting Review (April): 259-276. (Part of a forum on cognitive research in auditing).
Sprinkle, G. B. 2000. The effect of incentive contracts on learning and performance. The Accounting Review (July): 299-326.
Sprinkle, G. B. and R. M. Tubbs. 1998. The effects of audit risk and information importance on auditor memory during working paper review. The Accounting Review (October): 475-502.
Sprouls, R. C. 1962. A role of computer simulation in accounting education. The Accounting Review (July): 515-520.
Sprouse, R. T. 1957. The significance of the concept of the corporation in accounting analyses. The Accounting Review (July): 369-378.
Sprouse, R. T. 1958. Legal concepts of the corporation. The Accounting Review (January): 37-49.
Sprouse, R. T. 1960. Accounting principles and corporation statutes. The Accounting Review (April): 246-257.
Sprouse, R. T. 1963. Historical costs and current assets - Traditional and treacherous. The Accounting Review (October): 687-695.
Sprouse, R. T. 1965. Observations concerning the realization concept. The Accounting Review (July): 522-526.
Sridhar, S. S. 1994. Managerial reputation and internal reporting. The Accounting Review (April): 343-363.
Sridharan, S. A. 2015. Volatility forecasting using financial statement information. The Accounting Review (September): 2079-2106.
Srinidhi, B. N., S. He and M. Firth. 2014. The effect of governance on specialist auditor choice and audit fees in U.S. family firms. The Accounting Review (November): 2297-2329.
Srinivasan, S., A. S. Wahic and G. Yu. 2015. Admitting mistakes: Home country effect on the reliability of restatement reporting. The Accounting Review (May): 1201-1240.
Srivastava, R. P. 1985. A note on internal control systems with control components in series. The Accounting Review (July): 504-507.
Srivastava, R. P. and G. R. Shafer. 1992. Belief-function formulas for audit risk. The Accounting Review (April): 249-283.
Stacey, N. A. H. 1958. The accountant in literature. The Accounting Review (January): 102-105.
Stallman, J. C. 1972. A framework for evaluating cost control procedures for a process. The Accounting Review (October): 774-790.
Stallman, J. C. 1979. A simplified graphical display of production and sales volume effects on absorption costing income. The Accounting Review (April): 390-395.
Standish, P. E. M. 1964. An appraisal of the teaching and study of auditing. The Accounting Review (July): 654-666.
Standish, P. E. M. and S. Ung. 1982. Corporate signaling, asset revaluations and the stock prices of British companies. The Accounting Review (October): 701-715.
Stanford, C. L. 1948. Report of the Committee on Statement of Cost Accounting Concepts: Cost minimization and control as a function of cost accounting. The Accounting Review (January): 31-34.
Stanley, C. H. 1964. Cost-basis valuations in transactions between entities. The Accounting Review (July): 639-647.
Stans, M. H. 1946. What small business needs. The Accounting Review (October): 361-371.
Stans, M. H. 1949. Modernizing the income statement. The Accounting Review (January): 3-14.
Stark, M. E. 1978. A survey of LIFO inventory application techniques. The Accounting Review (January): 182-185.
Staub, W. A. 1943. Mode of conducting an audit. The Accounting Review (April): 91-98.
Staub, W. A. and W. A. Paton. 1942. The cost principle. The Accounting Review (January): 3-19.
Staubus, G. J. 1952. Payments for the use of capital and the matching process. The Accounting Review (January): 104-113.
Staubus, G. J. 1958. Comments on "Accounting and Reporting Standards for Corporate Financial Statements - 1957 Revision". The Accounting Review (January): 11-24.
Staubus, G. J. 1959. The residual equity point of view in accounting. The Accounting Review (January): 3-13.
Staubus, G. J. 1961. Nonaccounting for noninsurance. The Accounting Review (July): 406-408.
Staubus, G. J. 1962. Decreasing charge depreciation - Still searching for logic. The Accounting Review (July): 497-501.
Staubus, G. J. 1965. The association of financial accounting variables with common stock values. The Accounting Review (January): 119-134.
Staubus, G. J. 1966. Alternative asset flow concepts. The Accounting Review (July): 397-412. (The asset flow concepts include: 1. Earnings, 2. the working capital concept of funds flow from operations, 3. the net quick asset version of funds flow from operations, and 4. a literal cash flow from operations).
Staubus, G. J. 1967. Current cash equivalent for assets: A dissent. The Accounting Review (October): 650-661.
Staubus, G. J. 1968. Testing inventory accounting. The Accounting Review (July): 413-424.
Staubus, G. J. 1975. The responsibility of accounting teachers. The Accounting Review (January): 160-170.
Staubus, G. J. 1976. The effects of price-level restatements on earnings. The Accounting Review (July): 574-589.
Staubus, G. J. 1985. An induced theory of accounting measurement. The Accounting Review (January): 53-75.
Staubus, G. J., G. H. Sorter, C. T. Horngren. 1963. Direct, relevant or absorption costing? The Accounting Review (January): 64-74.
Stead, G. W. 1948. Toward a synthesis of accounting doctrine. The Accounting Review (October): 355-359.
Steele, H. M. 1959. Managerial uses and limitations of uniform dollar accounting data. The Accounting Review (April): 242-249.
Steinbart, P. J. 1987. The construction of a rule-based expert system as a method for studying materiality judgments. The Accounting Review (January): 97-116.
Stelson, H. E. 1951. Finding the yield on a bond. The Accounting Review (October): 538-539.
Stelson, H. E. 1952. The rate of interest in installment payment plans. The Accounting Review (July): 366-369.
Stelson, H. E. and R. W. Snyder. 1953. Finding the rate of interest. The Accounting Review (October): 554-561.
Stelson, H. E. and R. W. Snyder. 1954. Note on installment loan rebates. The Accounting Review (January): 72-73.
Stempf, V. H. 1938. A critique of the tentative statement of accounting principles. The Accounting Review (March): 55-62.
Stempf, V. H. 1944. Termination and renegotiation. The Accounting Review (April): 117-130.
Stephan, F. F. 1960. Faulty advice about statistical sampling - Some comments on "A simplified statistical technique for use in verifying accounts receivable". The Accounting Review (January): 29-32.
Stephens, R. G. and V. Govindarajan. 1990. On assessing a firm's cash generating ability. The Accounting Review (January): 242-257.
Stephens, W. L. 1978. Earnings per share: A flow approach to teaching concepts and procedures: A comment. The Accounting Review (January): 260-262.
Sterling, R. R. 1962. Determination of goodwill and bonus on the admission of a partner. The Accounting Review (October): 766-768.
Sterling, R. R. 1967. A case of valuation and learned cognitive dissonance. The Accounting Review (April): 376-378.
Sterling, R. R. 1967. Elements of pure accounting theory. The Accounting Review (January): 62-73.
Sterling, R. R. 1968. The going concern: An examination. The Accounting Review (July): 481-502.
Sterling, R. R. 1970. On theory construction and verification. The Accounting Review (July): 444-457.
Sterling, R. R. and R. E. Flaherty. 1971. The role of liquidity in exchange valuation. The Accounting Review (July): 441-456.
Sterling, R. R., J. O. Tollefson and R. E. Flaherty. 1972. Exchange valuation: An empirical test. The Accounting Review (October): 709-721.
Stettler, H. F. 1943. Classification of auditing questions. The Accounting Review (October): 293-306.
Stettler, H. F. 1954. Auditing standards and competence of evidential matter. The Accounting Review (January): 121-126.
Stettler, H. F. 1962. Break-even analysis: Its uses and misuses. The Accounting Review (July): 460-463.
Stettler, H. F. 1964. Auditing and accounting systems: A marriage proposal. The Accounting Review (January): 173-175.
Stettler, H. F. 1965. Accreditation of collegiate accounting programs. The Accounting Review (October): 723-730.
Stettler, H. F. 1972. An experiment in education for the profession. The Accounting Review (July): 614-617.
Stettler, H. F. 1975. Certificate programs: Certified Internal Auditor. The Accounting Review (October): 904-907.
Stettler, H. F. 1978. On giving guidance to the CPA candidate. The Accounting Review (April): 510-516.
Stevens, R. G. 1956. A motivation program to increase the effectiveness of accounting courses. The Accounting Review (October): 666-671.
Stevenson, R. A. 1930. Accounting in the engineering curriculum. The Accounting Review (September): 205-207.
Stevenson, R. A. 1930. Short tests in accounting theory and practices. The Accounting Review (June): 182-187.
Stevenson, R. A. 1931. Avenues of entry to the accounting profession. The Accounting Review (June): 140-141.
Stevenson, R. E. 1956. Survey of petroleum-accounting course offerings. The Accounting Review (April): 316-317.
Stevenson, R. A. 1966. Corporate stock reacquisitions. The Accounting Review (April): 312-317.
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