Management And Accounting Web

The Accounting Review S

A  |  B  |  C  |  D-E  |  F-G  |  H-J  |  K-L  |  M-N  |  O-R  |  S  |  T-U  |  V-Z

1926-2006

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

AAA Digital Library | Journal Bibliographies

Sadler, A. G. 1958. The accounting teacher turns to electronic data processing. The Accounting Review (July): 497-501. (JSTOR link).

Salamon, G. L. 1982. Cash recovery rates and measures of firm profitability. The Accounting Review (April): 292-302. (JSTOR link).

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. (JSTOR link).

Sale, J. T. 1972. Using computerized budget simulation models as a teaching device. The Accounting Review (October): 836-839. (JSTOR link).

Salgado, I. P. 1963. Accounting reports in Chile. The Accounting Review (April): 389-397. (JSTOR link).

Saliers, E. A. 1931. The Louisiana civil code. The Accounting Review (December): 294-297. (JSTOR link).

Saliers, E. A. 1933. An accounting curriculum. The Accounting Review (June): 159-160. (JSTOR link).

Saliers, E. A. 1937. Inadequate depreciation methods. The Accounting Review (September): 303-308. (JSTOR link).

Saliers, E. A. 1943. Differential costs. The Accounting Review (October): 338-340. (JSTOR link).

Saliers, E. A. 1943. Theory of repairs, maintenance, and betterments. The Accounting Review (July): 259-261. (JSTOR link).

Saliers, E. A. 1944. Foreign exchange accounting. The Accounting Review (October): 377-381. (JSTOR link).

Samuelson, B. A. and B. Murdoch. 1985. The information content of general price level adjusted earnings: A comment. The Accounting Review (October): 706-710. (JSTOR link).

Salmonson, R. F. 1957. Qualifications for college accounting teachers: A rebuttal. The Accounting Review (October): 622-624. (JSTOR link).

Salmonson, R. F. 1957. Third party actions against accountants. The Accounting Review (July): 389-394. (JSTOR link).

Salmonson, R. F. 1959. CPA's negligence, third parties and the future. The Accounting Review (January): 91-96. (JSTOR link).

Salmonson, R. F. 1962. A prophetic analogy? The Accounting Review (July): 502-505. (JSTOR link). (The public accountant's legal responsibility to third parties).

Salmonson, R. F. 1966. CPA examination: Theory of accounts. The Accounting Review (October): 790-804. (JSTOR link).

Salmonson, R. F. 1967. CPA examination: Theory of accounts. The Accounting Review (April): 396-410. (JSTOR link). (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. (JSTOR link).

Sandberg, E. L. 1932. Premature retirement of bonds outstanding - Adjustment of unamortized bond expense. The Accounting Review (March): 69-70. (JSTOR link).

Sanders, T. H. 1929. The uses of differential costs. The Accounting Review (March): 9-15. (JSTOR link).

Sanders, T. H. 1934. Reports to stockholders. The Accounting Review (September): 201-219. (JSTOR link).

Sanders, T. H. 1935. The development of accounting principles. The Accounting Review (March): 100-102. (JSTOR link).

Sanders, T. H. 1936. Influence of the Securities and Exchange Commission upon accounting principles. The Accounting Review (March): 66-74. (JSTOR link).

Sanders, T. H. 1937. Comments on the statement of accounting principles. The Accounting Review (March): 76-79. (JSTOR link).

Sanders, T. H. 1940. Accounting research: Objectives and methods. The Accounting Review (March): 77-89. (JSTOR link).

Sands, J. E. 1959. Deferred tax credits are liabilities. The Accounting Review (October): 584-590. (JSTOR link).

San Miguel, J. G. 1977. The reliability of R&D data in COMPUSTAT and 10-K reports. The Accounting Review (July): 638-641. (JSTOR link).

Sansing, R. C. 1993. Information acquisition in a tax compliance game. The Accounting Review (October): 874-884. (JSTOR link).

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. (JSTOR link).

Sapienza, S. R. 1959. Admission to graduate business school. The Accounting Review (January): 30-35. (JSTOR link).

Sapienza, S. R. 1960. The divided house of consolidations. The Accounting Review (July): 503-510. (JSTOR link).

Sapienza, S. R. 1962. Pooling theory and practice in business combinations. The Accounting Review (April): 263-278. (JSTOR link).

Sapienza, S. R. 1963. Business combinations - A case study. The Accounting Review (January): 91-101. (JSTOR link).

Sapienza, S. R. 1964. An examination of AICPA Research Study No. 5 - Standards for pooling. The Accounting Review (July): 582-590. (JSTOR link).

Sargent, A. M. 1952. There is no mystery. The Accounting Review (July): 292-297. (JSTOR link).

Sauls, E. 1972. Nonsampling errors in accounts receivable confirmation. The Accounting Review (January): 109-115. (JSTOR link).

Savich, R. S. 1977. The use of accounting information in decision making. The Accounting Review (July): 642-652. (JSTOR link).

Sawyer, A. E. 1939. Accounting and distribution techniques as voluntary devices to eliminate abuses in marketing. The Accounting Review (June): 108-117. (JSTOR link).

Sawyer, L. B. 1975. Modern internal auditing - The new profession. The Accounting Review (January): 176-178. (JSTOR link).

Saxe, E. 1947. Education for public accountancy. The Accounting Review (January): 28-36. (JSTOR link).

Saxe, E. 1948. Some notes on the teaching of a course in estate and trust accounting. The Accounting Review (January): 93-96. (JSTOR link).

Scapens, R. W. 1978. A neoclassical measure of profit. The Accounting Review (April): 448-469. (JSTOR link).

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. (JSTOR link).

Schachner, L. 1968. Accountability under industrial diversification. The Accounting Review (April): 303-311. (JSTOR link).

Schaefer, H. P. 1957. Comments on the audits of school districts. The Accounting Review (July): 428-430. (JSTOR link).

Schaefer, H. P. 1958. The distribution cost problem. The Accounting Review (October): 625-631. (JSTOR link).

Schattke, R. 1962. Expected income - A reporting challenge. The Accounting Review (October): 670-676. (JSTOR link).

Schattke, R. and L. McAllister. 1962. Large versus small classes in elementary accounting. The Accounting Review (July): 557-561. (JSTOR link).

Schattke, R. W. 1965. Financial reporting of antitrust actions. The Accounting Review (October): 805-811. (JSTOR link).

Schattke, R. W. 1972. An analysis of Accounting Principles Board Statement No. 4. The Accounting Review (April): 233-244. (JSTOR link).

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

Schepanski, A. 1983. Tests of theories of information processing behavior in credit judgment. The Accounting Review (July): 581-599. (JSTOR link).

Schepanski, A. and W. Uecker. 1983. Toward a positive theory of information evaluation. The Accounting Review (April): 259-283. (JSTOR link).

Schiff, M. and A. Y. Lewin. 1970. The impact of people on budgets. The Accounting Review (April): 259-268. (JSTOR link).

Schindler, J. S. 1956. Report of new members. The Accounting Review (April): 222. (JSTOR link).

Schindler, J. S. 1958. List of research projects in accounting: 1956-1957. The Accounting Review (October): 654-663. (JSTOR link).

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. (JSTOR link).

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. (JSTOR link).

Schipper, K. and R. L. Weil. 1982. Alternative accounting treatments for pensions. The Accounting Review (October): 806-824. (JSTOR link).

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. (JSTOR link).

Schireson, B. 1957. Towards a new accounting. The Accounting Review (April): 253-257. (JSTOR link). (The Box System framework of accounting).

Schlatter, C. F. 1942. Market profits on the operating statement. The Accounting Review (April): 171-178. (JSTOR link).

Schlatter, C. F. 1945. Fixed expense. The Accounting Review (April): 156-163. (JSTOR link).

Schlauch, W. S. 1931. Content of a mathematics course for collegiate schools of business. The Accounting Review (March): 42-46. (JSTOR link).

Schluter, W. C. 1933. Accountancy under economic self-government. The Accounting Review (December): 279-284. (Condensed from Economic Cycles and Crises). (JSTOR link).

Schmaltz, K. 1930. The business periodicals of Germany. The Accounting Review (September): 231-234. (JSTOR link).

Schmalz, C. N. 1934. Some current problems in administering the retail inventory method. The Accounting Review (March): 1-14. (JSTOR link).

Schmidt, A. P. 2006. The persistence, forecasting, and valuation implications of the tax change component of earnings. The Accounting Review (May): 589-616. (JSTOR link).

Schmidt, F. 1930. The importance of replacement value. The Accounting Review (September): 235-242. (JSTOR link).

Schmidt, F. 1931. Is appreciation profit? The Accounting Review (December): 289-293. (JSTOR link).

Schmidt, L. A. 1928. The problem method in the beginning course. The Accounting Review (June): 184-188. (JSTOR link).

Schmidt, L. A. 1935. Teaching and testing the bookkeeping phase of elementary accounting. The Accounting Review (March): 8-11. (JSTOR link).

Schmidt, L. A. 1937. Testing the tests. The Accounting Review (September): 317-320. (JSTOR link).

Schmidt, L. A. 1943. Control of detail in inventory valuations. The Accounting Review (October): 348-354. (JSTOR link).

Schmidt, L. A. 1949. A secondary use for the uniform achievement tests. The Accounting Review (January): 88-89. (JSTOR link).

Schmidt, L. A. 1950. Construction of objective examinations. The Accounting Review (January): 20-26. (JSTOR link).

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. (JSTOR link).

Schneider, A. J. 1967. Flow-graph notation in accounting. The Accounting Review (April): 342-348. (JSTOR link).

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. (JSTOR link).

Schonfeld, H. and H. P. Holzer. 1962. A "business" flow chart and its use as a teaching aid. The Accounting Review (January): 118-120. (JSTOR link). (See the Business Flow Chart developed from their sketch).

Schrader, W. J. 1958. Business combinations. The Accounting Review (January): 72-75. (JSTOR link).

Schrader, W J. 1962. An inductive approach to accounting theory. The Accounting Review (October): 645-649. (JSTOR link).

Schrand, C. M. 1997. The association between stock-price interest rate sensitivity and disclosures about derivative instruments. The Accounting Review (January): 87-109. (JSTOR link).

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. (JSTOR link).

Schranz, A. 1930. Modern German accountancy. The Accounting Review (June): 162-167. (JSTOR link).

Schranz, A. 1937. Recent tendencies in German business economics. The Accounting Review (September): 278-285. (JSTOR link).

Schreuder, H. 1981. Employees and the corporate social report: The Dutch case. The Accounting Review (April): 294-308. (JSTOR link).

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. (JSTOR link).

Schroderheim, G. 1964. Using mathematical probability to estimate the allowance for doubtful accounts. The Accounting Review (July): 679-684. (JSTOR link).

Schroeder, J. G. 1972. Systems and electronic data processing courses in the accounting curriculum. The Accounting Review (April): 387-389. (JSTOR link).

Schulte, A. A. Jr. 1965. Compatibility of management consulting and auditing. The Accounting Review (July): 587-593. (JSTOR link).

Schulte, A. A. Jr. 1966. Management services: A challenge to audit independence? The Accounting Review (October): 721-728. (JSTOR link).

Schultz, J. J. Jr. and K. Pany. 1980. The independent auditor's civil liability - An overview. The Accounting Review (April): 319-326. (JSTOR link).

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. (JSTOR link).

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. (JSTOR link).

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. (JSTOR link).

Schwartz, K. B. and K. Menon. 1985. Auditor switches by failing firms. The Accounting Review (April): 248-261. (JSTOR link).

Schwartz, R. 1997. Legal regimes, audit quality and investment. The Accounting Review (July): 385-406. (JSTOR link).

Schwieger, B. J. 1977. A summary of accounting for and reporting on accounting changes. The Accounting Review (October): 946-949. (JSTOR link).

Scott, D. 1928. Valuation of investment securities. The Accounting Review (December): 375-382. (JSTOR link).

Scott, D. 1929. Depreciation and repair costs. The Accounting Review (June): 116-120. (JSTOR link).

Scott, D. 1929. Valuation for depreciation and the financing of replacements. The Accounting Review (December): 221-226. (JSTOR link).

Scott, D. 1931. Unity in accounting theory. The Accounting Review (June): 106-112. (JSTOR link).

Scott, D. 1937. The tentative statement of principles. The Accounting Review (September): 296-303. (JSTOR link).

Scott, D. 1937. Trends in the technique and tools of management. The Accounting Review (June): 138-145. (JSTOR link).

Scott, D. 1939. Responsibilities of accountants in a changing economy. The Accounting Review (December): 396-401. (JSTOR link).

Scott, D. 1940. Selling accounting short. The Accounting Review (December): 507-509. (JSTOR link).

Scott, D. 1941. The basis for accounting principles. The Accounting Review (December): 341-349. (JSTOR link).

Scott, D. 1943. A simplified solution of circuit ratio problems. The Accounting Review (April): 99-103. (JSTOR link).

Scott, D. 1945. Defining and accounting for depreciation. The Accounting Review (July): 308-315. (JSTOR link).

Scott, D. 1947. Role of accounting in public utility regulation. The Accounting Review (July): 227-240. (JSTOR link).

Scott, D. 1949. The influence of statistics upon accounting technique and theory. The Accounting Review (January): 81-87. (JSTOR link).

Scott, E. R. 1973. Bad debts: Take two: A comment. The Accounting Review (October): 775-776. (JSTOR link).

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. (JSTOR link).

Scott, R. A. 1972. The study of partnership accounting through role playing. The Accounting Review (July): 610-612. (JSTOR link).

Scott, R. A. 1979. Owners' equity, the anachronistic element. The Accounting Review (October): 750-763. (JSTOR link).

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. (JSTOR link). (Part of a forum on financial reporting).

Scovill, H. T. 1934. The accounting instructor and local government accounting. The Accounting Review (March): 44-52. (JSTOR link).

Scovill, H. T. 1938. The junior accountant: His problems, responsibilities, and training. The Accounting Review (December): 354-366. (JSTOR link).

Scovill, H. T. 1940. Premium on redemption of preferred-stock issues. The Accounting Review (June): 205-211. (JSTOR link).

Scovill, H. T. 1941. Reflections of twenty-five years in the American Accounting Association. The Accounting Review (June): 167-175. (JSTOR link).

Scovill, H. T. 1943. Wartime accounting problems. The Accounting Review (July): 209-218. (JSTOR link).

Scovill, H. T. 1944. Application of funds made practical. The Accounting Review (January): 20-31. (JSTOR link).

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. (JSTOR link).

Scovill, H. T. 1952. An effort to define business income. The Accounting Review (October): 458-466. (JSTOR link).

Seagle, J. P. and E. Petri. 1977. Gift vs. estate transfer: The method of equated rates. The Accounting Review (January): 124-136. (JSTOR link).

Seaman, J. L. 1965. Lessons from the investment credit. The Accounting Review (July): 617-621. (JSTOR link).

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) and (JSTOR link).

Sedor, L. M. 2002. An explanation for unintentional optimism in analysts' earnings forecasts. The Accounting Review (October): 731-753. (JSTOR link).

Seelye, A. L. 1963. The role of business schools in a changing environment. The Accounting Review (April): 302-309. (JSTOR link).

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. (JSTOR link).

Seidler, L. J. 1967. International accounting - The ultimate theory course. The Accounting Review (October): 775-781. (JSTOR link).

Seidman, J. S. 1936. Should a federal tax bar be organized? The Accounting Review (June): 179-182. (JSTOR link).

Seidman, J. S. 1939. Catching up with employee frauds. The Accounting Review (December): 415-424. (JSTOR link).

Seidman, N. B. 1956. The determination of stockholder income. The Accounting Review (January): 64-70. (JSTOR link).

Seiler, R. E. 1956. A simplified three-variance technique. The Accounting Review (July): 500-501. (JSTOR link).

Seiler, R. E. 1956. Accounting for guaranteed wage plans. The Accounting Review (July): 401-406. (JSTOR link).

Seiler, R. E. 1959. Improvements in external reporting by use of direct costing. The Accounting Review (January): 59-66. (JSTOR link).

Seiler, R. E. 1966. Accounting, information systems, and underdeveloped nations. The Accounting Review (October): 652-656. (JSTOR link).

Seiler, R. E. and W. A. Label. 1974. Impact of curricular changes upon professional staff training efforts. The Accounting Review (October): 854-859. (JSTOR link).

Seitelman, N. 1953. Has A.R.B. 29 settled the problem of inventory valuation? The Accounting Review (October): 550-553. (JSTOR link).

Seitelman, N. 1953. The depletion problem. The Accounting Review (January): 102-109. (JSTOR link).

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. (JSTOR link).

Seldon, S. 1943. Internal auditing for the State of New York. The Accounting Review (July): 239-244. (JSTOR link).

Selto, F. H. 1987. Editorial: Education research section. The Accounting Review (April): 401. (JSTOR link).

Senatra, P. T. 1980. Role conflict, role ambiguity, and organizational climate in a public accounting firm. The Accounting Review (October): 594-603. (JSTOR link).

Sengupta, P. 1998. Corporate disclosure quality and the cost of debt. The Accounting Review (October): 459-474. (JSTOR link).

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. (JSTOR link).

Serlin, H. 1942. Accounting through income or surplus. The Accounting Review (July): 294-302. (JSTOR link).

Shane, P. B. and B. H. Spicer. 1983. Market response to environmental information produced outside the firm. The Accounting Review (July): 521-538. (JSTOR link).

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. (JSTOR link).

Shank, J. K. 1971. Income determination under uncertainty: An application of Markov chains. The Accounting Review (January): 57-74. (JSTOR link).

Shank, J. K. and N. C. Churchill. 1977. Variance analysis: A management-oriented approach. The Accounting Review (October): 950-957. (JSTOR link).

Shank, J. K. and R. J. Murdock. 1978. Comparability in the application of reporting standards: Some further evidence. The Accounting Review (October): 824-835. (JSTOR link).

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. (JSTOR link).

Shankar, P. G. and H. Tan. 2006. Determinants of audit preparers' workpaper justifications. The Accounting Review (March): 473-495. (JSTOR link).

Sharits, E. C. 1954. Business income and the cash basis. The Accounting Review (July): 494-499. (JSTOR link).

Shashua, L. and Y. Goldschmidt. 1976. Laspeyres indexes for variance analysis in cost accounting: A reply. The Accounting Review (April): 432-435. (JSTOR link).

Shaulis, L. L. 1930. Instruction in accounting for liberal education. The Accounting Review (September): 222-225. (JSTOR link).

Shaw, W. H. 1987. Safe harbor or muddy waters. The Accounting Review (April): 385-400. (JSTOR link).

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. (JSTOR link).

Sheffey, M. B. 1976. The amount of a charitable contribution of property: A decision-tree approach. The Accounting Review (July): 642-643. (JSTOR link).

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. (JSTOR link). (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. (JSTOR link).

Shenkir, W. G. 1970. Media and accounting education. The Accounting Review (April): 347-350. (JSTOR link).

Shenkir, W. G. 1971. An exercise for use in discussing audit evidence. The Accounting Review (October): 799-801. (JSTOR link).

Sherman, H. D. 1986. Interpreting hospital performance with financial statement analysis. The Accounting Review (July): 526-550. (JSTOR link).

Sherritt, L. W. 1944. Simplifying the presentation of compound interest formulas. The Accounting Review (July): 310-314. (JSTOR link).

Shevlin, T. 1987. Taxes and off-balance-sheet financing: Research and development limited partnerships. The Accounting Review (July): 480-509. (JSTOR link).

Shevlin, T. 1991. The valuation of R&D firms with R&D limited partnerships. The Accounting Review (January): 1-21. (JSTOR link).

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. (JSTOR link).

Shields, M. D. 1983. Effects of information supply and demand on judgment accuracy: Evidence from corporate managers. The Accounting Review (April): 284-303. (JSTOR link).

Shih, M. S. H. 1998. Corporate hierarchy and goal attainability. The Accounting Review (October): 557-564. (JSTOR link).

Shih, W. 1979. A general decision model for cost-volume-profit analysis under uncertainty. The Accounting Review (October): 687-706. (JSTOR link).

Shih, W. 1981. A comment on Shih's general decision model for CVP analysis - A reply. The Accounting Review (October): 984-985. (JSTOR link).

Shih, W. 1981. A general decision model for cost-volume-profit analysis under uncertainty: A reply. The Accounting Review (April): 404-408. (JSTOR link).

Shillinglaw, G. 1958. Leasing and financial statements. The Accounting Review (October): 581-592. (JSTOR link).

Shillinglaw, G. 1961. Concepts underlying interim financial statements. The Accounting Review (April): 222-231. (JSTOR link).

Shillinglaw, G. 1962. Toward a theory of divisional income measurement. The Accounting Review (April): 208-216. (JSTOR link).

Shimme, S. 1937. Introduction of double-entry bookkeeping into Japan. The Accounting Review (September): 290-295. (JSTOR link).

Shockley, R. A. 1981. Perceptions of auditors' independence: An empirical analysis. The Accounting Review (October): 785-800. (JSTOR link).

Shomler, R. P. 1953. Guideposts from collegiate to practicing senior. The Accounting Review (October): 534-538. (JSTOR link).

Short, D. G. 1985. A comparison of alternative methods of estimating constant dollar depreciation. The Accounting Review (July): 500-503. (JSTOR link).

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. (JSTOR link).

Shugerman, A. L. 1951. Historical costs vs. deferred costs as basic concepts for financial statement valuations. The Accounting Review (October): 492-495. (JSTOR link).

Shwayder, K. 1968. A note on a contribution margin approach to the analysis of capacity utilization. The Accounting Review (January): 101-104. (JSTOR link).

Shwayder, K. 1969. The capital maintenance rule and the net asset valuation rule. The Accounting Review (April): 304-316. (JSTOR link).

Shwayder, K. 1970. A proposed modification to residual income - Interest adjusted income. The Accounting Review (April): 299-307. (JSTOR link).

Shwayder, K. 1971. Expected and unexpected price level changes. The Accounting Review (April): 306-319. (JSTOR link).

Shwayder, K. R. 1972. Accounting for exchange rate fluctuations. The Accounting Review (October): 747-760. (JSTOR link).

Siddall, K. Y. 1944. Some postwar problems of industry. The Accounting Review (January): 76-80. (JSTOR link).

Sidebotham, R. 1965. Comments on the teacher development report. The Accounting Review (October): 876-879. (JSTOR link).

Sigloch, B. 1971. Input-output analysis and the cost model: A comment. The Accounting Review (April): 374-375. (JSTOR link).

Sih, S. T. 1955. My experience in price-level adjustments. The Accounting Review (April): 282-283. (JSTOR link).

Sih, S. T. 1962. Public accountancy in Hong Kong. The Accounting Review (October): 708-712. (JSTOR link).

Silhan, P. A. 1978. The recurring problem of divergent terminology. The Accounting Review (January): 179-181. (JSTOR link).

Silverman, O. J. 1945. Pretermination planning. The Accounting Review (July): 316-320. (JSTOR link).

Silvoso. J. A. 1972. Committee on Basic Auditing Concepts: Report. The Accounting Review (Supplement): 15-74. (JSTOR link). (Committee members are listed in the Front matter). (JSTOR link).

Simini, J. P. 1961. Determining priorities for cash distribution in partnership liquidation. The Accounting Review (January): 123-125. (JSTOR link).

Simini, P. 1963. The scope paragraph of the audit report graphically illustrated. The Accounting Review (January): 157-159. (JSTOR link).

Simmons, J. K. 1967. A concept of comparability in financial reporting. The Accounting Review (October): 680-692. (JSTOR link).

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. (JSTOR link).

Simnett, R. and K. Trotman. 1989. Auditor versus model: Information choice and information processing. The Accounting Review (July): 514-528. (JSTOR link).

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).

Simon, H. A. 1990. Information technologies and organizations. The Accounting Review (July): 658-667. (JSTOR link).

Simon, I. 1957. The accounting for trading stamps. The Accounting Review (July): 398-402. (JSTOR link).

Simon, S. I. 1953. Consolidated statements and the law. The Accounting Review (October): 505-514. (JSTOR link).

Simon, S. I. 1955. Legal decisions on accounting reserves. The Accounting Review (July): 507-514. (JSTOR link).

Simon, S. I. 1956. Cost or market before the bar. The Accounting Review (October): 621-624. (JSTOR link).

Simon, S. I. 1956. Court decisions concerning goodwill. The Accounting Review (April): 272-277. (JSTOR link).

Simon, S. I. 1956. Legal decisions on the accounting for corporate surplus. The Accounting Review (January): 104-108. (JSTOR link).

Simon, S. I. 1959. The right side of accumulated depreciation. The Accounting Review (January): 97-105. (JSTOR link).

Simon, S. I. 1960. Spin-offs vs. dividends in kind. The Accounting Review (January): 81-89. (JSTOR link).

Simon, S. I. 1964. Cost accounting and the law. The Accounting Review (October): 884-889. (JSTOR link).

Simon, S. I. 1965. Fraud in the balance sheet. The Accounting Review (April): 401-406. (JSTOR link).

Simons, H. 1955. Priority program approach to partnership liquidation by installments. The Accounting Review (April): 344-347. (JSTOR link).

Simons, H. 1956. Continuity in consolidated statements. The Accounting Review (October): 652-662. (JSTOR link).

Simons, H. 1957. Success on the CPA examination - Product of classroom or practice? The Accounting Review (October): 605-611. (JSTOR link).

Simpson, C. L. 1948. Public accounting de luxe. The Accounting Review (July): 263-265. (JSTOR link).

Simpson, C. L. 1953. Controls in mutual security agency abroad. The Accounting Review (January): 79-82. (JSTOR link).

Simpson, C. L. 1955. The Army Audit Agency goes professional. The Accounting Review (July): 463-467. (JSTOR link).

Simpson, R. H. 1969. An empirical study of possible income manipulation. The Accounting Review (October): 806-817. (JSTOR link).

Sine, E. P. 1953. Accounting for dividends. The Accounting Review (July): 320-324. (JSTOR link).

Singer, F. A. 1956. Mixed meanings: An added responsibility for accounting teachers. The Accounting Review (October): 663-666. (JSTOR link).

Singer, F. A. 1957. "Depreciation" - Better left unsaid. The Accounting Review (July): 406-412. (JSTOR link).

Singer, F. A. 1957. Fixing "fixed assets". The Accounting Review (January): 104-106. (JSTOR link).

Singer, F. A. 1958. A goofy glossary for accountants. The Accounting Review (July): 485. (JSTOR link).

Singer, F. A. 1960. Needed: A glossary to accompany audit reports. The Accounting Review (January): 90-92. (JSTOR link).

Singer, F. A. 1961. Management accounting. The Accounting Review (January): 112-118. (JSTOR link).

Singer, F. A. 1962. Accounting is a matter of taste. The Accounting Review (July): 464-471. (JSTOR link).

Singer, F. A. 1962. Rationale for a course in quantitative methods. The Accounting Review (July): 554-556. (JSTOR link).

Singer, F. A. 1965. Progress in programmed instruction. The Accounting Review (October): 847-853. (JSTOR link).

Singer, F. A. 1966. A note on "Teaching approaches to elementary accounting". The Accounting Review (January): 133-134. (JSTOR link).

Singer, F. A. 1970. A system approach to teaching the accounting process. The Accounting Review (April): 351-364. (JSTOR link).

Singhvi, S. S. and H. B. Desai. 1971. An empirical analysis of the quality of corporate financial disclosure. The Accounting Review (January): 129-138. (JSTOR link).

Singhvi, S. S. and H. B. Desai. 1972. The quality of corporate financial disclosure: A reply. The Accounting Review (July): 585-586. (JSTOR link).

Skousen, C. R. 1981. A profile and index of the CMA examination - An update. The Accounting Review (July): 659-665. (JSTOR link).

Slaton, W. H. 1955. Developing accountants for atomic energy. The Accounting Review (April): 252-256. (JSTOR link).

Slavin, N. S. 1977. The elimination of "Scienter" in determining the auditor's statutory liability. The Accounting Review (April): 360-368. (JSTOR link).

Sloan, R. G. 1996. Do stock prices fully reflect information in accruals and cash flows about future earnings? The Accounting Review (July): 289-315. (JSTOR link).

Smails, R. G. H. 1927. Some aspects of depreciation. The Accounting Review (June): 101-110. (JSTOR link).

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. (JSTOR link).

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. (JSTOR link).

Smith, C. A. 1935. Accounting practice under the Securities and Exchange Commission. The Accounting Review (December): 325-332. (JSTOR link).

Smith, C. A. 1945. Education for the professional accountant. The Accounting Review (January): 17-23. (JSTOR link).

Smith, C. A. 1948. Postgraduate curricula in accounting. The Accounting Review (April): 200-205. (JSTOR link).

Smith, C. A. 1952. How can accounting be integrated with economics? The Accounting Review (January): 100-103. (JSTOR link).

Smith, C. A. 1954. Accountancy: Circa 2000 A. D. The Accounting Review (January): 64-71. (JSTOR link).

Smith, C. A. 1956. The next step - A professional school of accounting. The Accounting Review (October): 565-572. (JSTOR link).

Smith, C. A. 1964. The internship in accounting education. The Accounting Review (October): 1024-1027. (JSTOR link).

Smith, C. D. 1955. Comments on Neter's "Problems in experimenting with the application of statistical techniques in auditing". The Accounting Review (January): 70. (JSTOR link).

Smith, C. H. 1973. A new introduction to accounting: Some explanations. The Accounting Review (January): 148-157. (JSTOR link).

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. (JSTOR link).

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. (JSTOR link).

Smith, C. W. 1937. Uniform system of accounts of the Federal Power Commission. The Accounting Review (June): 153-162. (JSTOR link).

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. (JSTOR link). (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. (JSTOR link).

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. (JSTOR link).

Smith, E. P. 1945. Training contractor personnel in termination principles and procedures. The Accounting Review (January): 76-84. (JSTOR link).

Smith, F. P. 1934. Stock-exchange margins. The Accounting Review (December): 300-303. (JSTOR link).

Smith, F. P. 1936. Stock exchange listing requirements, and publicity. The Accounting Review (March): 35-42. (JSTOR link).

Smith, F. P. 1937. Accounting requirements of stock exchanges, 1933. The Accounting Review (June): 145-153. (JSTOR link).

Smith, F. P. 1938. Surplus adjustments in the iron and steel industry. The Accounting Review (December): 379-390. (JSTOR link).

Smith, F. P. 1939. Financing the steel industry. The Accounting Review (December): 331-339. (JSTOR link).

Smith, F. P. 1940. Accounting reports for management investment companies. The Accounting Review (September): 301-321. (JSTOR link).

Smith, F. P. 1947. Association notes. The Accounting Review (April): 218-219. (JSTOR link).

Smith, F. P. 1947. Association notes. The Accounting Review (July): 326-327. (JSTOR link).

Smith, F. P. 1947. Association notes. The Accounting Review (October): 427-429. (JSTOR link).

Smith, F. P. 1947. Lot release cost accounting in the aviation industry. The Accounting Review (January): 68-74. (JSTOR link).

Smith, F. P. 1948. Association notes. The Accounting Review (January): 104-105. (JSTOR link).

Smith, F. P. 1948. University costs of government contracts. The Accounting Review (April): 158-170. (JSTOR link).

Smith, F. P. 1955. Report of the President. The Accounting Review (April): 323-329. (JSTOR link).

Smith, F. P. 1959. Research and faculty development. The Accounting Review (July): 349-355. (JSTOR link).

Smith, H. M. 1960. The uses of reserves on the right-hand side of the balance sheet. The Accounting Review (January): 100-103. (JSTOR link).

Smith, J. E. 1972. The need for a senior level theory seminar. The Accounting Review (July): 613-614. (JSTOR link).

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. (JSTOR link).

Smith, J. H. and J. W. Kennelly. 1970. A seminar in accounting research. The Accounting Review (October): 795-797. (JSTOR link).

Smith, J. M., D. Taylor and H. Western. 1974. Experiment in modularized learning for intermediate accounting. The Accounting Review (April): 385-390. (JSTOR link).

Smith, J. M. Jr. 1978. Audit education for the 1980s. The Accounting Review (April): 501-509. (JSTOR link).

Smith, K. A. 1972. The relationship of internal control evaluation and audit sample size. The Accounting Review (April): 260-269. (STOR link).

Smith, K. L. 1939. Capital gains and losses in accounting. The Accounting Review (June): 126-139. (JSTOR link).

Smith, M. E. 1984. A quasi-Bayesian audit risk model for dollar unit sampling: A comment. The Accounting Review (July): 524-525. (JSTOR link).

Smith, M. J. 2002. Ex ante and ex post discretion over arm's length transfer prices. The Accounting Review (January): 161-184. (JSTOR link).

Smith, R. E. and A. A. Haried. 1977. Exchange of nonmonetary assets: An interpretation problem. The Accounting Review (October): 958-962. (JSTOR link).

Smith, S. T. 1955. Cash control system in Communistic China. The Accounting Review (October): 602-604. (JSTOR link).

Smyth, E. B. 1960. Management accounting in Australia. The Accounting Review (July): 464-470. (JSTOR link).

Smyth, J. E. 1954. An attempt to formulate elementary classwork problems in social accounting. The Accounting Review (April): 313-323. (JSTOR link).

Smyth, J. E. 1959. A case for national income accounting in the accounting curriculum. The Accounting Review (July): 376-380. (JSTOR link).

Snavely, H. J. 1967. Accounting information criteria. The Accounting Review (April): 223-232. (JSTOR link).

Snavely, H. J. 1969. Current cost for long-lived assets: A critical view. The Accounting Review (April): 344-353. (JSTOR link).

Snowball, D. 1979. Human resource accounting information: A comment concerning demand characteristics. The Accounting Review (January): 199-204. (JSTOR link).

Snowball, D. and W. A. Collins. 1980. Televised accounting instruction, attitudes and performance: A field experiment. The Accounting Review (January): 123-133. (JSTOR link).

Snudden, L. W. 1965. A different approach to fund-flow problems. The Accounting Review (October): 880-882. (JSTOR link).

Snyder, J. 1954. The future of financial reporting. The Accounting Review (July): 480-485. (JSTOR link).

Snyder, R. W. 1952. Some notes on the bond yield problem. The Accounting Review (July): 334-338. (JSTOR link).

Snyder, R. W. 1953. Some more notes on the bond yield problem: Serial bonds. The Accounting Review (July): 412-421. (JSTOR link).

Snyder, R. W. 1954. A yield formula for irregular installment payments. The Accounting Review (July): 457-464. (JSTOR link).

Snyder, R. W. 1955. Direct yield formulas for serial bonds. The Accounting Review (April): 257-267. (JSTOR link).

Snyder, R. W. 1959. Approximate amortization of bond premiums by "payments outstanding" (or "sum of digits") method. The Accounting Review (April): 182-194. (JSTOR link).

Sobel, E. L. and M. E. Francis. 1974. Accounting and the evaluation of social programs: A reply. The Accounting Review (October): 826-830. (JSTOR link).

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. (JSTOR link).

Solomon, K. I. and H. G. Kaplan. 1964. Regulation of the accounting profession in Israel. The Accounting Review (January): 145-149. (JSTOR link).

Solomon, L. 1975. Improving student attitudes in the beginning accounting course. The Accounting Review (July): 601-605. (JSTOR link).

Solomons, D. 1961. Economic and accounting concepts of income. The Accounting Review (July): 374-383. (JSTOR link).

Solomons, D. 1968. Breakeven analysis under absorption costing. The Accounting Review (July): 447-452. (JSTOR link).

Someya, K. 1964. The use of funds statements in Japan. The Accounting Review (October): 983-989. (JSTOR link).

Sommerfeld, R. 1965. Teaching taxes - An assist. The Accounting Review (April): 460. (JSTOR link).

Sommerfeld, R. M. 1967. Tax implications for the visiting professor. The Accounting Review (October): 747-750. (JSTOR link).

Sonderegger, E. O. 1959. Qualifications for accounting students to meet the needs of business firms. The Accounting Review (January): 112-123. (JSTOR link).

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. (JSTOR link).

Soper, F. J. and R. Dolphin, Jr. 1964. Readability and corporate annual reports. The Accounting Review (April): 358-362. (JSTOR link).

Soper, H. D. 1948. Inventory reserves; Why and when. The Accounting Review (October): 391-396. (JSTOR link).

Sorensen, J. E. 1967. Professional and bureaucratic organization in the public accounting firm. The Accounting Review (July): 553-565. (JSTOR link).

Sorensen, J. E. 1969. Bayesian analysis in auditing. The Accounting Review (July): 555-561. (JSTOR link).

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. (JSTOR link).

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. (JSTOR link).

Sorter, G. H. 1959. Notes on funds provided by operations. The Accounting Review (April): 302. (JSTOR link).

Sorter, G. H. 1969. An "events" approach to basic accounting theory. The Accounting Review (January): 12-19. (JSTOR link).

Sorter, G. H. and C. T. Horngren. 1962. Asset recognition and economic attributes - The relevant costing approach. The Accounting Review (July): 391-399. (JSTOR link).

Sorter, G. H. and G. Benston. 1960. Appraising the defensive position of a firm: The interval measure. The Accounting Review (October): 633-640. (JSTOR link).

Sosnick, S. H. 1962. Depreciation: The offsetting-interest method. The Accounting Review (January): 59-66. (JSTOR link).

Sougiannis, T. 1994. The accounting based valuation of corporate R&D. The Accounting Review (January): 44-68. (JSTOR link). (Part of a forum on financial reporting).

Spacek, L. 1958. The need for an accounting court. The Accounting Review (July): 368-379. (JSTOR link).

Spacek, L. 1964. A suggested solution to the principles dilemma. The Accounting Review (April): 275-284. (JSTOR link).

Spear, H. M. 1949. Depreciation accounting under changing price levels. The Accounting Review (October): 369-378. (JSTOR link).

Spencer, C. H. 1956. The bad debt deduction of savings and loan associations. The Accounting Review (April): 263-271. (JSTOR link).

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. (JSTOR link).

Spencer, M. H. 1963. Axiomatic method and accounting science. The Accounting Review (April): 310-316. (JSTOR link).

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. (JSTOR link).

Spicer, B. H. 1978. Investors, corporate social performance and information disclosure: An empirical study. The Accounting Review (January): 94-111. (JSTOR link).

Spicer, B. H. 1980. The relationship between pollution control record and financial indicators revisited: Further comment. The Accounting Review (January): 178-185. (JSTOR link).

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. (JSTOR link).

Spiller, E. A. Jr. 1962. Teaching consolidated income statements - A new approach. The Accounting Review (April): 336-342. (JSTOR link).

Spiller, E. A. Jr. 1964. Theory and practice in the development of accounting. The Accounting Review (October): 850-859. (JSTOR link).

Spiller, E. A. Jr. 1981. Capital expenditure analysis: An incident process case. The Accounting Review (January): 158-165. (JSTOR link).

Spires, E. E. 1991. Auditors' evaluation of test-of-control strength. The Accounting Review (April): 259-276. (JSTOR link). (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. (JSTOR link).

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. (JSTOR link).

Sprouls, R. C. 1962. A role of computer simulation in accounting education. The Accounting Review (July): 515-520. (JSTOR link).

Sprouse, R. T. 1957. The significance of the concept of the corporation in accounting analyses. The Accounting Review (July): 369-378. (JSTOR link).

Sprouse, R. T. 1958. Legal concepts of the corporation. The Accounting Review (January): 37-49. (JSTOR link).

Sprouse, R. T. 1960. Accounting principles and corporation statutes. The Accounting Review (April): 246-257. (JSTOR link).

Sprouse, R. T. 1963. Historical costs and current assets - Traditional and treacherous. The Accounting Review (October): 687-695. (JSTOR link).

Sprouse, R. T. 1965. Observations concerning the realization concept. The Accounting Review (July): 522-526. (JSTOR link).

Sridhar, S. S. 1994. Managerial reputation and internal reporting. The Accounting Review (April): 343-363. (JSTOR link).

Srivastava, R. P. 1985. A note on internal control systems with control components in series. The Accounting Review (July): 504-507. (JSTOR link).

Srivastava, R. P. and G. R. Shafer. 1992. Belief-function formulas for audit risk. The Accounting Review (April): 249-283. (JSTOR link).

Stacey, N. A. H. 1958. The accountant in literature. The Accounting Review (January): 102-105. (JSTOR link).

Stallman, J. C. 1972. A framework for evaluating cost control procedures for a process. The Accounting Review (October): 774-790. (JSTOR link).

Stallman, J. C. 1979. A simplified graphical display of production and sales volume effects on absorption costing income. The Accounting Review (April): 390-395. (JSTOR link).

Standish, P. E. M. 1964. An appraisal of the teaching and study of auditing. The Accounting Review (July): 654-666. (JSTOR link).

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. (JSTOR link).

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. (JSTOR link).

Stanley, C. H. 1964. Cost-basis valuations in transactions between entities. The Accounting Review (July): 639-647. (JSTOR link).

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. (JSTOR link).

Stark, M. E. 1978. A survey of LIFO inventory application techniques. The Accounting Review (January): 182-185. (JSTOR link).

Staub, W. A. 1943. Mode of conducting an audit. The Accounting Review (April): 91-98. (JSTOR link).

Staub, W. A. and W. A. Paton. 1942. The cost principle. The Accounting Review (January): 3-19. (JSTOR link).

Staubus, G. J. 1952. Payments for the use of capital and the matching process. The Accounting Review (January): 104-113. (JSTOR link).

Staubus, G. J. 1958. Comments on "Accounting and Reporting Standards for Corporate Financial Statements - 1957 Revision". The Accounting Review (January): 11-24. (JSTOR link).

Staubus, G. J. 1959. The residual equity point of view in accounting. The Accounting Review (January): 3-13. (JSTOR link).

Staubus, G. J. 1961. Nonaccounting for noninsurance. The Accounting Review (July): 406-408. (JSTOR link).

Staubus, G. J. 1962. Decreasing charge depreciation - Still searching for logic. The Accounting Review (July): 497-501. (JSTOR link).

Staubus, G. J. 1965. The association of financial accounting variables with common stock values. The Accounting Review (January): 119-134. (JSTOR link).

Staubus, G. J. 1966. Alternative asset flow concepts. The Accounting Review (July): 397-412. (JSTOR link). (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. (JSTOR link).

Staubus, G. J. 1968. Testing inventory accounting. The Accounting Review (July): 413-424. (JSTOR link).

Staubus, G. J. 1975. The responsibility of accounting teachers. The Accounting Review (January): 160-170. (JSTOR link).

Staubus, G. J. 1976. The effects of price-level restatements on earnings. The Accounting Review (July): 574-589. (JSTOR link).

Staubus, G. J. 1985. An induced theory of accounting measurement. The Accounting Review (January): 53-75. (JSTOR link).

Staubus, G. J., G. H. Sorter, C. T. Horngren. 1963. Direct, relevant or absorption costing? The Accounting Review (January): 64-74. (JSTOR link).

Stead, G. W. 1948. Toward a synthesis of accounting doctrine. The Accounting Review (October): 355-359. (JSTOR link).

Steele, H. M. 1959. Managerial uses and limitations of uniform dollar accounting data. The Accounting Review (April): 242-249. (JSTOR link).

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. (JSTOR link).

Stelson, H. E. 1951. Finding the yield on a bond. The Accounting Review (October): 538-539. (JSTOR link).

Stelson, H. E. 1952. The rate of interest in installment payment plans. The Accounting Review (July): 366-369. (JSTOR link).

Stelson, H. E. and R. W. Snyder. 1953. Finding the rate of interest. The Accounting Review (October): 554-561. (JSTOR link).

Stelson, H. E. and R. W. Snyder. 1954. Note on installment loan rebates. The Accounting Review (January): 72-73. (JSTOR link).

Stempf, V. H. 1938. A critique of the tentative statement of accounting principles. The Accounting Review (March): 55-62. (JSTOR link).

Stempf, V. H. 1944. Termination and renegotiation. The Accounting Review (April): 117-130. (JSTOR link).

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. (JSTOR link).

Stephens, R. G. and V. Govindarajan. 1990. On assessing a firm's cash generating ability. The Accounting Review (January): 242-257. (JSTOR link).

Stephens, W. L. 1978. Earnings per share: A flow approach to teaching concepts and procedures: A comment. The Accounting Review (January): 260-262. (JSTOR link).

Sterling, R. R. 1962. Determination of goodwill and bonus on the admission of a partner. The Accounting Review (October): 766-768. (JSTOR link).

Sterling, R. R. 1967. A case of valuation and learned cognitive dissonance. The Accounting Review (April): 376-378. (JSTOR link).

Sterling, R. R. 1967. Elements of pure accounting theory. The Accounting Review (January): 62-73. (JSTOR link).

Sterling, R. R. 1968. The going concern: An examination. The Accounting Review (July): 481-502. (JSTOR link).

Sterling, R. R. 1970. On theory construction and verification. The Accounting Review (July): 444-457. (JSTOR link).

Sterling, R. R. and R. E. Flaherty. 1971. The role of liquidity in exchange valuation. The Accounting Review (July): 441-456. (JSTOR link).

Sterling, R. R., J. O. Tollefson and R. E. Flaherty. 1972. Exchange valuation: An empirical test. The Accounting Review (October): 709-721. (JSTOR link).

Stettler, H. F. 1943. Classification of auditing questions. The Accounting Review (October): 293-306. (JSTOR link).

Stettler, H. F. 1954. Auditing standards and competence of evidential matter. The Accounting Review (January): 121-126. (JSTOR link).

Stettler, H. F. 1962. Break-even analysis: Its uses and misuses. The Accounting Review (July): 460-463. (JSTOR link).

Stettler, H. F. 1964. Auditing and accounting systems: A marriage proposal. The Accounting Review (January): 173-175. (JSTOR link).

Stettler, H. F. 1965. Accreditation of collegiate accounting programs. The Accounting Review (October): 723-730. (JSTOR link).

Stettler, H. F. 1972. An experiment in education for the profession. The Accounting Review (July): 614-617. (JSTOR link).

Stettler, H. F. 1975. Certificate programs: Certified Internal Auditor. The Accounting Review (October): 904-907. (JSTOR link).

Stettler, H. F. 1978. On giving guidance to the CPA candidate. The Accounting Review (April): 510-516. (JSTOR link).

Stevens, R. G. 1956. A motivation program to increase the effectiveness of accounting courses. The Accounting Review (October): 666-671. (JSTOR link).

Stevenson, R. A. 1930. Accounting in the engineering curriculum. The Accounting Review (September): 205-207. (JSTOR link).

Stevenson, R. A. 1930. Short tests in accounting theory and practices. The Accounting Review (June): 182-187. (JSTOR link).

Stevenson, R. A. 1931. Avenues of entry to the accounting profession. The Accounting Review (June): 140-141. (JSTOR link).

Stevenson, R. E. 1956. Survey of petroleum-accounting course offerings. The Accounting Review (April): 316-317. (JSTOR link).

Stevenson, R. A. 1966. Corporate stock reacquisitions. The Accounting Review (April): 312-317. (JSTOR link).

Stewart, A. F. 1953. Accounting education-from the viewpoint of a member of a state board of accountancy. The Accounting Review (July): 350-355. (JSTOR link).

Stice, E. K. 1991. The market reaction to 10-K and 10-Q filings and to subsequent The Wall Street Journal earnings announcements. The Accounting Review (January): 42-55. (JSTOR link). (Part of a forum on accounting disclosures and stock prices).

Stice, E. K. 1992. A reply to a comment on the proper use of residuals in Patell's squared unexpected return statistic. The Accounting Review (January): 216-218. (JSTOR link).

Stice, H. R. 1939. Accounting theses. The Accounting Review (September): 312-315. (JSTOR link).

Stice, J. D. 1991. Using financial and market information to identify pre-engagement factors associated with lawsuits against auditors. The Accounting Review (July): 516-533. (JSTOR link).

Stickel, S. E. 1991. Common stock returns surrounding earnings forecast revisions: More puzzling evidence. The Accounting Review (April): 402-416. (JSTOR link).

Stickney, C. P. 1979. Current issues in the measurement and disclosure of corporate income taxes. The Accounting Review (April): 421-433. (JSTOR link).

Stickney, C. P. 1981. A note on optimal tax depreciation research. The Accounting Review (July): 622-625. (JSTOR link).

Stickney, C. P., R. L. Weil and M. A. Wolfson. 1983. Income taxes and tax-transfer leases: General Electric's accounting for a Molotov cocktail. The Accounting Review (April): 439-459. (JSTOR link).

Stocken, P. C. and R. E. Verrecchia. 2004. Financial reporting system choice and disclosure management. The Accounting Review (October): 1181-1203. (JSTOR link).

Stoeckel, H. J. 1946. Loose-leaf and accounting. The Accounting Review (October): 380-385.

Stolle, C. D. 1976. Timing of the office visit: A factor in public accounting job selection. The Accounting Review (January): 139-141. (JSTOR link).

Stolle, C. D. 1977. Perceived differences among public accounting firms which affect job choices. The Accounting Review (April): 474-478. (JSTOR link).

Stolle, C. D. and P. W. Ljungdahl. 1974. Lower of cost or market decision matrix. The Accounting Review (October): 841-843. (JSTOR link).

Stone, D. E. 1967. The objective of financial reporting in the annual report. The Accounting Review (April): 331-337. (JSTOR link).

Stone, D. E. 1973. Computer simulation in financial accounting. The Accounting Review (April): 398-409. (JSTOR link).

Stone, M. and B. Bublitz. 1984. An analysis of the reliability of the FASB data bank of changing price and pension information. The Accounting Review (July): 469-473. (JSTOR link).

Stone, M. and J. Rasp. 1991. Tradeoffs in the choice between logit and OLS for accounting choice studies. The Accounting Review (January): 170-187. (JSTOR link).

Stone, V. W. 1960. A test for reversing entries. The Accounting Review (April): 318-320. (JSTOR link).

Stone, W. E. 1954. The comprehension gap for beginning accounting students. The Accounting Review (January): 138-140. (JSTOR link).

Stone, W. E. 1956. Intracompany pricing. The Accounting Review (October): 625-627. (JSTOR link).

Stone, W. E. 1959. The funds statement as an analysis tool. The Accounting Review (January): 127-130. (JSTOR link).

Stone, W. E. 1960. Can accounting meet the challenge of liberalized business education? The Accounting Review (July): 515-520. (JSTOR link).

Stone, W. E. 1960. Tax considerations in intracompany pricing. The Accounting Review (January): 45-50. (JSTOR link).

Stone, W. E. 1961. Developments in accounting instruction. The Accounting Review (July): 474-477. (JSTOR link).

Stone, W. E. 1964. Legal implications of intracompany pricing. The Accounting Review (January): 38-42. (JSTOR link).

Stone, W. E. 1965. Accounting doctoral programs in AACSB colleges of business administration. The Accounting Review (January): 190-195. (JSTOR link).

Stone, W. E. 1969. Antecedents of the accounting profession. The Accounting Review (April): 284-291. (JSTOR link).

Storey, R. K. 1959. Revenue realization, going concern and measurement of income. The Accounting Review (April): 232-238. (JSTOR link).

Storey, R. K. 1960. Cash movements and periodic income determination. The Accounting Review (July): 449-454. (JSTOR link).

St. Pierre, K. and J. A. Anderson. 1984. An analysis of the factors associated with lawsuits against public accountants. The Accounting Review (April): 242-263. (JSTOR link).

Strahlem, R. E. 1941. Teaching accounting with microfilm. The Accounting Review (March): 107-109. (JSTOR link).

Streuling, G. F. and G. L. Holstrum. 1972. Teaching machines versus lectures in accounting education: An experiment. The Accounting Review (October): 806-810. (JSTOR link).

Streuling, G. F. and T. R. Harper. 1973. Income tax questions on the CPA exam: Recent changes and future outlook. The Accounting Review (April): 429-432. (JSTOR link).

Strong, N. and M. Walker. 1993. The explanatory power of earnings for stock returns. The Accounting Review (April): 385-399. (JSTOR link).

Subcommittee on Accounting by Debtors and Creditors of the Committee on Financial Accounting Standards. 1977. The Accounting Review (Supplement): 178-184. (JSTOR link).

Subcommittee on IASC Exposure Draft Number 7 of the American Accounting Association's Committee on Financial Accounting Standards. 1977. The Accounting Review (Supplement): 197, 199-204. (JSTOR link).

Subcommittee on Depreciation Accounting - Proposed Statement International Accounting Standard (IASC) of the Committee on Financial Accounting Standards. 1977. The Accounting Review (Supplement): 185, 187-188. (JSTOR link).

Subcommittee on Establishing Materiality Criteria of the Committee on Financial Accounting Standards. 1976. Response to the Financial Accounting Standards Board's Discussion Memorandum Entitled "An Analysis of Issues Related to Criteria for Determining Materiality". The Accounting Review (Supplement): 243-256. (JSTOR link). Committee members are listed in the Front matter. (JSTOR link).

Subcommittee on Price-Level Reporting: Statement Prepared for Financial Accounting Standards Board. 1976. The Accounting Review (Supplement): 215-218. (JSTOR link). Committee members are listed in the Front matter. (JSTOR link).

Subcommittee on Price-Level Reporting of the Committee on Financial Accounting Standards: Report to the Financial Accounting Standards Board. 1976. The Accounting Review (Supplement): 259-261. (JSTOR link). Committee members are listed in the Front matter. (JSTOR link).

Subcommittee on the Accounting Treatment of Changing Prices of the Committee on Financial Accounting Standards. 1977. The Accounting Review (Supplement): 189, 191-196. (JSTOR link).

Subramanyam, K. R. 1996. Uncertain precision and price reactions to information. The Accounting Review (April): 207-219. (JSTOR link).

Summerhill, G. W. 1953. Administrative accounting in the accounting curriculum. The Accounting Review (January): 64-78. (JSTOR link).

Summers, E. L. 1968. Observation of effects of using alternative reporting practices. The Accounting Review (April): 257-265. (JSTOR link). (A study of accounting efficiency (r) in the airline industry).

Summers, E. L. 1972. The audit staff assignment problem: A linear programming analysis. The Accounting Review (July): 443-453. (JSTOR link).

Summers, E. L. 1974. The audit staff assignment problem: A reply. The Accounting Review (July): 575. (JSTOR link).

Summers, S. L. and J. T. Sweeney. 1998. Fraudulently misstated financial statements and insider trading: An empirical analysis. The Accounting Review (January): 131-146. (JSTOR link).

Sundem, G. L. 1974. Evaluating simplified capital budgeting models using a time-state preference metric. The Accounting Review (April): 306-320. (JSTOR link).

Sundem, G. L. and W. L. Felix, Jr. 1976. Tax allocation and security prices: A comment. The Accounting Review (April): 391-395. (JSTOR link).

Sunder, S. 1975. Stock price and risk related to accounting changes in inventory valuation. The Accounting Review (April): 305-315. (JSTOR link).

Sunder, S. 1976. A note on estimating the economic impact of the LIFO method of inventory valuation. The Accounting Review (April): 287-291. (JSTOR link).

Sunder, S. 1976. Properties of accounting numbers under full costing and successful-efforts costing in the petroleum industry. The Accounting Review (January): 1-18. (JSTOR link).

Sunley, E. M. Jr. 1971. An optimum switch from double-declining balance to sum-of-the-years digits depreciation. The Accounting Review (July): 574-582. (JSTOR link).

Suojanen, W. W. 1954. Accounting theory and the large corporation. The Accounting Review (July): 391-398. (JSTOR link).

Suojanen, W. W. 1957. Lifo as a spur to inflation - The recent experience of copper. The Accounting Review (January): 42-50. (JSTOR link).

Suojanen, W. W. 1958. Enterprise theory and corporate balance sheets. The Accounting Review (January): 56-65. (JSTOR link).

Sussman, M. R. 1965. Present-value short cuts. The Accounting Review (April): 407-413. (JSTOR link).

Swaminathan, S. 1991. The impact of SEC mandated segment data on price variability and divergence of beliefs. The Accounting Review (January): 23-41. (JSTOR link). (Part of a forum on accounting disclosures and stock prices).

Swanson, E. P. 1990. Relative measurement errors in valuing plant and equipment under current cost and replacement cost. The Accounting Review (October): 911-924. (JSTOR link).

Swanson, E. P., L. Rees and L. F. Juarez-Valdes. 2003. The contribution of fundamental analysis after a currency devaluation. The Accounting Review (July): 875-902. (JSTOR link).

Swanson, E. P., W. T. Shearon and L. R. Thomas. 1985. Predicting current cost operating profit using component models incorporating analysts' forecasts. The Accounting Review (October): 681-691. (JSTOR link).

Swanson, G. A. and J. C. Gardner. 1988. Not-for-profit accounting and auditing in the early eighteenth century: Some archival evidence. The Accounting Review (July): 436-447. (JSTOR link).

Swayze, W. S. 1946. Internal control in industrial organizations. The Accounting Review (July): 272-277.

Sweeney, H. W. 1930. Maintenance of capital. The Accounting Review (December): 277-287. (JSTOR link).

Sweeney, H. W. 1931. Stabilized depreciation. The Accounting Review (September): 165-178. (JSTOR link).

Sweeney, H. W. 1932. Stabilized appreciation. The Accounting Review (June): 115-121. (JSTOR link).

Sweeney, H. W. 1933. Capital. The Accounting Review (September): 185-199. (JSTOR link).

Sweeney, H. W. 1933. Income. The Accounting Review (December): 323-335. (JSTOR link).

Sweeney, H. W. 1934. How inflation affects balance sheets. The Accounting Review (December): 275-299. (JSTOR link).

Sweeney, H. W. 1935. The technique of stabilized accounting. The Accounting Review (June): 185-205. (JSTOR link).

Sweet, F. H. 1953. The professional accounting school and natural school year. The Accounting Review (January): 98-101. (JSTOR link).

Swenson, C. W. 1987. An analysis of ACRS during inflationary periods. The Accounting Review (January): 117-136. (JSTOR link).

Swick, R. D. 1961. Objectives of accounting education. The Accounting Review (October): 626-630. (JSTOR link).

Swieringa, R. J. 1981. The silver-lined bonds of Sunshine Mining. The Accounting Review (January): 166-176. (JSTOR link).

Swieringa, R. J. 1984. When current is noncurrent and vice versa! The Accounting Review (January): 123-130. (JSTOR link).

Swieringa, R. J. and D. Morse. 1985. Accounting for hybrid convertible debentures. The Accounting Review (January): 127-133. (JSTOR link).

A  |  B  |  C  |  D-E  |  F-G  |  H-J  |  K-L  |  M-N  |  O-R  |  S  |  T-U  |  V-Z