Management And Accounting Web

The Accounting Review B

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

Babad, Y. M. and B. V. Balachandran. 1993. Cost driver optimization in activity-based costing. The Accounting Review (July): 563-575. (JSTOR link). (Part of a forum on cost drivers).

Baber, W. R. 1985. Budget-based compensation and discretionary spending. The Accounting Review (January): 1-9. (JSTOR link).

Baber, W. R., P. L. Daniel and A. A. Roberts. 2002. Compensation to managers of charitable organizations: An empirical study of the role of accounting measures of program activities. The Accounting Review (July): 679-693. (JSTOR link).

Baber, W. R., P. M. Fairfield and J. A. Haggard. 1991. The effect of concern about reported income on discretionary spending decisions: The case of research and development. The Accounting Review (October): 818-829. (JSTOR link).

Baber, W. R., S. Kang and K. R. Kumar. 1999. The explanatory power of earnings levels vs. earnings changes in the context of executive compensation. The Accounting Review (October): 459-472. (JSTOR link).

Bacas, P. E. 1939. Content of the auditing course. The Accounting Review (September): 263-266. (JSTOR link).

Bachrach, M. D. 1945. Tax simplification. The Accounting Review (January): 102-103. (JSTOR link).

Backer, M. 1961. The quantitative data course in the executive development program. The Accounting Review (April): 217-221. (JSTOR link).

Backer, M. 1969. Comments on "The value of the SEC's accounting disclosure requirements". The Accounting Review (July): 533-538. (JSTOR link).

Backer, M. and P. E. Fertig. 1958. Statistical sampling and the accounting curriculum. The Accounting Review (July): 415-418. (JSTOR link).

Baginski, S., J. Hassell and G. Waymire. 1994. Some evidence on the news content of preliminary earnings estimates. The Accounting Review (January): 265-273. (JSTOR link).

Baginski, S. P. and J. M. Hassell. 1990. The market interpretation of management earnings forecasts as a predictor of subsequent financial analyst forecast revision. The Accounting Review (January): 175-190. (JSTOR link).

Baginski, S. P. and J. M. Hassell. 1997. Determinants of management forecast precision. The Accounting Review (April): 303-312. (JSTOR link).

Baginski, S. P. and J. M. Wahlen. 2003. Residual income risk, intrinsic values, and share prices. The Accounting Review (January): 327-351. (JSTOR link).

Baginski, S. P., E. J. Conrad and J. M. Hassell. 1993. The effects of management forecast precision on equity pricing and on the assessment of earnings uncertainty. The Accounting Review (October): 913-927. (JSTOR link).

Baginski, S. P., J. M. Hassell and M. D. Kimbrough. 2002. The effect of legal environment on voluntary disclosure: Evidence from management earnings forecasts issued in U.S. and Canadian markets. The Accounting Review (January): 25-50. (JSTOR link).

Baginski, S. P., K. S. Lorek, G. L. Willinger and B. C. Branson. 1999. The relationship between economic characteristics and alternative annual earnings persistence measures. The Accounting Review (January): 105-120. (JSTOR link).

Bailes, J. C. 1979. Lectures versus personalized instruction: An experimental study in elementary managerial accounting. The Accounting Review (January): 147-154. (JSTOR link).

Bailey, A. D. Jr. 1973. A dynamic programming approach to the analysis of different costing methods in accounting for inventories. The Accounting Review (July): 560-574. (JSTOR link).

Bailey, A. D. Jr. and D. L. Jensen. 1977. The two-dimensional time frame of common dollar statements. The Accounting Review (January): 229-232. (JSTOR link).

Bailey, A. D. Jr. and W. J. Boe. 1976. Goal and resource transfers in the multigoal organization. The Accounting Review (July): 559-573. (JSTOR link).

Bailey, A. D. Jr., G. L. Duke, J. Gerlach, C. Ko, R. D. Meservy and A. B. Whinston. 1985. TICOM and the analysis of internal controls. The Accounting Review (April): 186-201. (JSTOR link).

Bailey, A. D. Jr., W. J. Boe and T. Schnack. 1974. The audit staff assignment problem: A comment. The Accounting Review (July): 572-574. (JSTOR link).

Bailey, C. D. and E. V. McIntyre. 1992. Some evidence on the nature of relearning curves. The Accounting Review (April): 368-378. (JSTOR link).

Bailey, F. A. 1967. A note on PERT/Cost resource allocation. The Accounting Review (April): 361. (JSTOR link).

Bailey, G. D. 1939. Practical problems in governmental accounting. The Accounting Review (March): 52-57. (JSTOR link).

Bailey, G. D. 1950. Current auditing problems. The Accounting Review (April): 125-132. (JSTOR link).

Bailey, W. T. 1981. The effects of audit reports on chartered financial analysts' perceptions of the sources of financial-statement and audit-report messages. The Accounting Review (October): 882-896. (JSTOR link).

Bailey, W. T. 1982. An appraisal of research designs used to investigate the information content of audit reports. The Accounting Review (January): 141-146. (JSTOR link).

Baily, H. H. 1929. Some observations on accounting in France and Germany. The Accounting Review (March): 38-43. (JSTOR link).

Baily, H. H. 1931. First-year examinations. The Accounting Review (March): 57-61. (JSTOR link).

Baiman, S. and K. Sivaramakrishnan. 1991. The value of private pre-decision information in a principal-agent context. The Accounting Review (October): 747-766. (JSTOR link).

Baiman, S. and M. V. Rajan. 1994. On the design of unconditional monitoring systems in agencies. The Accounting Review (January): 217-229. (JSTOR link).

Baiman, S. and M. V. Rajan. 1995. The informational advantages of discretionary bonus schemes. The Accounting Review (October): 557-579. (JSTOR link).

Baker, C. R. 1974. Some observations on student values and their implications for accounting education: A comment. The Accounting Review (July): 576-577. (JSTOR link).

Baker, C. R. 1976. An investigation of differences in values: Accounting majors vs. nonaccounting majors. The Accounting Review (October): 886-893. (JSTOR link).

Baker, C. R. 1977. Management strategy in a large accounting firm. The Accounting Review (July): 576-586. (JSTOR link).

Baker, C. R. 1979. Management strategy in a large accounting firm: A reply. The Accounting Review (January): 224-225. (JSTOR link).

Baker, J. M. 1942. Examination of books and records for use in a criminal trial. The Accounting Review (April): 150-156. (JSTOR link).

Baker, K. R. and R. E. Taylor. 1979. A linear programming framework for cost allocation and external acquisition when reciprocal services exist. The Accounting Review (October): 784-790. (JSTOR link).

Baker, R. E. 1964. The pension cost problem. The Accounting Review (January): 52-61. (JSTOR link).

Baker, R. E. 1966. Income of life insurance companies. The Accounting Review (January): 98-105. (JSTOR link).

Balachandran, B. V. and A. A. Zoltners. 1981. An interactive audit-staff scheduling decision support system. The Accounting Review (October): 801-812. (JSTOR link).

Balachandran, B. V. and R. T. S. Ramakrishnan. 1981. Joint cost allocation: A unified approach. The Accounting Review (January): 85-96. (JSTOR link).

Balachandran, B. V., R. Balakrishnan and K. Sivaramakrishnan. 1997. On the efficiency of cost-based decision rules for capacity planning. The Accounting Review (October): 599-619. (JSTOR link).

Balachandran, K. R. and R. E. Steuer. 1982. An interactive model for the CPA firm audit staff planning problem with multiple objectives. The Accounting Review (January): 125-140. (JSTOR link).

Balachandran, K. R., R. A. Maschmeyer and J. L. Livingstone. 1981. Product warranty period: A Markovian approach to estimation and analysis of repair and replacement costs. The Accounting Review (January): 115-124. (JSTOR link).

Baladouni, V. 1966. The accounting perspective re-examined. The Accounting Review (April): 215-225. (JSTOR link). (The accounting universe is viewed as a behavioral process).

Baladouni, V. 1968. Instructional objectives in accounting. The Accounting Review (July): 582-585. (JSTOR link).

Balakrishnan, R. 1991. Information acquisition and resource allocation decisions. The Accounting Review (January): 120-139. (JSTOR link).

Balakrishnan, R., T. J. Linsmeier and M. Venkatachalam. 1996. Financial benefits from JIT adoption: Effects of customer concentration and cost structure. The Accounting Review (April): 183-205. (JSTOR link).

Balch, J. 1934. Some aspects of standard costs. The Accounting Review (March): 29-32. (JSTOR link).

Baldenius, T. 2003. Delegated investment decisions and private benefits of control. The Accounting Review (October): 909-930. (JSTOR link).

Baldenius, T., N. D. Melumad and S. Reichelstein. 2004. Integrating managerial and tax objectives in transfer pricing. The Accounting Review (July): 591-615. (JSTOR link).

Baldwin, B. A. 1980. On positioning the quiz: An empirical analysis. The Accounting Review (October): 664-671. (JSTOR link).

Baldwin, B. A. 1984. Segment earnings disclosure and the ability of security analysts to forecast earnings per share. The Accounting Review (July): 376-389. (JSTOR link).

Baldwin, B. A. and K. R. Howe. 1982. Secondary-level study of accounting and subsequent performance in the first college course. The Accounting Review (July): 619-626. (JSTOR link).

Baldwin, R. 1956. A practitioner's plea for more training in written English. The Accounting Review (July): 358-362. (JSTOR link).

Balke, T. E. and J. K. Harris. 1976. An analysis of APB opinion coverage in the CPA examination. The Accounting Review (April): 370-375. (JSTOR link).

Ball, R. and S. P. Kothari. 1991. Security returns around earnings announcements. The Accounting Review (October): 718-738. (JSTOR link).

Ball, R., S. P. Kothari and R. L. Watts. 1993. Economic determinants of the relation between earnings changes and stock returns. The Accounting Review (July): 622-638. (JSTOR link).

Ballantine, H. W. and G. S. Hills. 1935. Corporate capital and restrictions upon dividends. The Accounting Review (September): 246-268. (JSTOR link).

Ballew, V. 1982. Technological routineness and intra-unit structure in CPA firms. The Accounting Review (January): 88-104. (JSTOR link).

Balvers, R. J., B. McDonald and R. E. Miller. 1988. Underpricing of new issues and the choice of auditor as a signal of investment banker reputation. The Accounting Review (October): 605-622. (JSTOR link).

Bamber, E. M. and D. Snowball. 1988. An experimental study of the effects of audit structure in uncertain task environments. The Accounting Review (July): 490-504. (JSTOR link).

Bamber, E. M., D. Snowball and R. M. Tubbs. 1989. Audit structure and its relation to role conflict and role ambiguity: An empirical investigation. The Accounting Review (April): 285-299. (JSTOR link).

Bamber, L. S. 1987. Unexpected earnings, firm size, and trading volume around quarterly earnings announcements. The Accounting Review (July): 510-532. (JSTOR link).

Bamber, L. S. and Y. S. Cheon. 1995. Differential price and volume reactions to accounting earnings announcements. The Accounting Review (July): 417-441. (JSTOR link).

Bamber, L. S., O. E. Barron and T. L. Stober. 1997. Trading volume and different aspects of disagreement coincident with earnings announcements. The Accounting Review (October): 575-597. (JSTOR link).

Bandyopadhyay, S. P. 1994. Market reaction to earnings announcements of successful efforts and full cost firms in the oil and gas industry. The Accounting Review (October): 657-674. (JSTOR link).

Bangs, R. B. 1940. The definition and measurement of income. The Accounting Review (September): 353-371. (JSTOR link).

Banker, R. D. and H. H. Johnston. 1993. An empirical study of cost drivers in the U.S. airline industry. The Accounting Review (July): 576-601. (JSTOR link). (Part of a forum on cost drivers).

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

Banker, R. D. and L. Chen. 2006. Predicting earnings using a model based on cost variability and cost stickiness. The Accounting Review (March): 285-307. (JSTOR link).

Banker, R. D., G. Potter and D. Srinivasan. 2000. An empirical investigation of an incentive plan that includes nonfinancial performance measures. The Accounting Review (January): 65-92. (JSTOR link).

Banker, R. D., H. Chang, M. J. Pizzini. 2004. The balanced scorecard: Judgmental effects of performance measures linked to strategy. The Accounting Review (January): 1-23. (JSTOR link).

Banker, R. D., S. Das and S. M. Datar. 1993. Complementarity of prior accounting information: The case of stock dividend announcements. The Accounting Review (January): 28-47. (JSTOR link).

Banker, R. D., W. W. Cooper and G. Potter. 1992. A perspective on research in governmental accounting. The Accounting Review (July): 496-510. (JSTOR link). (Part of a forum on accounting in the public sector).

Baran, A., J. Lakonishok and A. R. Ofer. 1980. The information content of general price level adjusted earnings: Some empirical evidence. The Accounting Review (January): 22-35. (JSTOR link).

Barefield, R. M. 1970. A model of forecast biasing behavior. The Accounting Review (July): 490-501. (JSTOR link).

Barefield, R. M. and E. E. Comiskey. 1972. The smoothing hypothesis: An alternative test. The Accounting Review (April): 291-298. (JSTOR link).

Barefield, R. M. and E. E. Comiskey. 1975. Segmental financial disclosure by diversified firms and security prices: A comment. The Accounting Review (October): 818-821. (JSTOR link).

Barefield, R. M., T. W. Foster, III and D. Vickrey. 1976. Interpreting the API: A comment and extension. The Accounting Review (January): 172-175. (API refers to the abnormal performance index). (JSTOR link).

Barhydt, D., R. H. Clement, D. W. Lufkin and A. J. Yorke. 1957. Planning concepts in the "Tentative Statement of Cost Concepts". The Accounting Review (October): 593-597. (JSTOR link).

Barker, R. F. and B. J. Landwehr. 1966. Quantitative techniques and the faculty. The Accounting Review (April): 338-340. (JSTOR link).

Barkman, A. 1977. Within-item variation: A stochastic approach to audit uncertainty. The Accounting Review (April): 450-464. (JSTOR link).

Barkman, A. I. 1978. Within-item variation: A stochastic approach to audit uncertainty - A reply. The Accounting Review (October): 993-996. (JSTOR link).

Barlev, B. 1983. Contingent equity and the dilutive effect on EPS. The Accounting Review (April): 385-393. (JSTOR link).

Barnea, A., J. Ronen and S. Sadan. 1975. The implementation of accounting objectives: An application to extraordinary items. The Accounting Review (January): 58-68. (JSTOR link).

Barnea, A., J. Ronen and S. Sadan. 1977. Classificatory smoothing of income with extraordinary items: A reply. The Accounting Review (April): 525-526. (JSTOR link).

Barnea, A., J. Ronen and S. Sadan. 1976. Classificatory smoothing of income with extraordinary items. The Accounting Review (January): 110-122. (JSTOR link).

BarNiv, R. 1990. Accounting procedures, market data, cash-flow figures, and insolvency classification: The case of the insurance industry. The Accounting Review (July): 578-604. (JSTOR link).

Barr, A. 1940. Accounting research in the Securities and Exchange Commission. The Accounting Review (March): 89-94. (JSTOR link).

Barr, A. 1959. Accounting aspects of business combinations. The Accounting Review (April): 175-181. (JSTOR link).

Barr, A. 1961. Accounting research. The Accounting Review (January): 17-20. (JSTOR link).

Barr, A. Jr. and J. R. Wildman. 1930. How can appreciation be treated in the accounts? The Accounting Review (March): 34-44. (JSTOR link).

Barrett, W. B. 1968. A functional approach to accounting. The Accounting Review (January): 105-112. (JSTOR link).

Barron, O. E. 1995. Trading volume and belief revisions that differ among individual analysts. The Accounting Review (October): 581-597. (JSTOR link).

Barron, O. E., D. Byard and O. Kim. 2002. Changes in analysts' information around earnings announcements. The Accounting Review (October): 821-846. (JSTOR link).

Barron, O. E., D. G. Harris and M. Stanford. 2005. Evidence that investors trade on private event-period information around earnings announcements. The Accounting Review (April): 403-421. (JSTOR Link).

Barron, O. E., O. Kim, S. C. Lim and D. E. Stevens. 1998. Using analysts' forecasts to measure properties of analysts' information environment. The Accounting Review (October): 421-433. (JSTOR link).

Bartelt, E. F. 1942. The role of accounts in the administration of the federal government. The Accounting Review (April): 82-88. (JSTOR link).

Barth, M. E. 1991. Relative measurement errors among alternative pension asset and liability measures. The Accounting Review (July): 433-463. (JSTOR link).

Barth, M. E. 1994. Fair value accounting: Evidence from investment securities and the market valuation of banks. The Accounting Review (January): 1-25. (JSTOR link). (Part of a forum on financial reporting).

Barth, M. E., D. P. Cram and K. K. Nelson. 2001. Accruals and the prediction of future cash flows. The Accounting Review (January): 27-58. (JSTOR link).

Barth, M. E., W. H. Beaver and C. H. Stinson. 1991. Supplemental data and the structure of thrift share prices. The Accounting Review (January): 56-66. (JSTOR link). (Part of a forum on accounting disclosures and stock prices).

Barth, M. E., W. H. Beaver and W. R. Landsman. 1996. Value-relevance of banks' fair value disclosures under SFAS No. 107. The Accounting Review (October): 513-537. (JSTOR link).

Barth, M. E., W. R. Landsman and R. J. Rendleman, Jr. 1998. Option pricing-based bond value estimates and a fundamental components approach to account for corporate debt. The Accounting Review (January): 73-102. (JSTOR link).

Barton, A. D. 1974. Expectations and achievements in income theory. The Accounting Review (October): 664-681. (JSTOR link).

Barton, A. D. 1976. Surrogates in income theory: A reply. The Accounting Review (January): 160-162. (JSTOR link).

Barton, J. 2001. Does the use of financial derivatives affect earnings management decisions? The Accounting Review (January): 1-26. (JSTOR link).

Barton, J. and P. J. Simko. 2002. The balance sheet as an earnings management constraint. The Accounting Review (Supplement: Quality of Earnings Conference): 1-27. (JSTOR link).

Bartov, E. 1992. Patterns in unexpected earnings as an explanation for post-announcement drift. The Accounting Review (July): 610-622. (JSTOR link).

Bartov, E. 1993. The timing of asset sales and earnings manipulation. The Accounting Review (October): 840-855. (JSTOR link).

Bartov, E. and G. M. Bodnar. 1996. Alternative accounting methods, information asymmetry and liquidity: Theory and evidence. The Accounting Review (July): 397-418. (JSTOR link).

Bartov, E. and P. Mohanram. 2004. Private information, earnings manipulations, and executive stock-option exercises. The Accounting Review (October): 889-920. (JSTOR link).

Bartov, E., S. Radhakrishnan and I. Krinsky. 2000. Investor sophistication and patterns in stock returns after earnings announcements. The Accounting Review (January): 43-63. (JSTOR link).

Bar-Yosef, S. and P. K. Sen. 1992. On optimal choice of inventory accounting method. The Accounting Review (April): 320-336. (JSTOR link). (Part of a forum on LIFO choice of inventory valuation).

Bashan, O., Y. Goldschmidt, G. Levkowitz and L. Shashua. 1973. Laspeyres indexes for variance analysis in cost accounting. The Accounting Review (October): 790-793. (JSTOR link).

Basi, B. A., K. J. Carey and R. D. Twark. 1976. A comparison of the accuracy of corporate and security analysts' forecasts of earnings. The Accounting Review (April): 244-254. (JSTOR link).

Basi, B. A., K. J. Carey and R. D. Twark. 1977. A comparison of the accuracy of corporate and security analysts' forecasts of earnings: A reply. The Accounting Review (July): 741-745. (JSTOR link).

Baskin, E. F. 1972. The communicative effectiveness of consistency exceptions. The Accounting Review (January): 38-51. (JSTOR link).

Bastable, C. W. Jr. 1955. A revised concept of inventories. The Accounting Review (January): 130-133. (JSTOR link).

Basu, S. 1978. 1977 competitive manuscript award: The effect of earnings yield on assessments of the association between annual accounting income numbers and security prices. The Accounting Review (July): 599-625. (JSTOR link).

Basu, S. 1981. Market reactions to accounting policy deliberations: The inflation accounting case revisited. The Accounting Review (October): 942-954. (JSTOR link).

Basu, S. and J. R. Hanna. 1978. Interindustry estimation of general price-level impact on financial information: A comment. The Accounting Review (January): 192-197. (JSTOR link).

Bathke, A. W. Jr. and K. S. Lorek. 1984. The relationship between time-series models and the security market's expectation of quarterly earnings. The Accounting Review (April): 163-176. (JSTOR link).

Bathke, A. W. Jr., K. S. Lorek and G. L. Willinger. 1989. Firm-size and the predictive ability of quarterly earnings data. The Accounting Review (January): 49-68. (JSTOR link).

Battista, M. S. 1978. The effect of instructional technology and learner characteristics on cognitive achievement in college accounting. The Accounting Review (April): 477-485. (JSTOR link).

Bauer, J. 1930. Depreciation and public utility valuation. The Accounting Review (June): 111-116. (JSTOR link).

Bauer, J. 1937. The concepts of capital and income in the regulation of public utilities. The Accounting Review (March): 22-29.

Bauer, R. D. M. 1942. Keeping the proper balance between practical and theoretical accounting training. The Accounting Review (July): 233-236. (JSTOR link).

Baxter, W. T. 1946. Credit, bills, and bookkeeping in a simple economy. The Accounting Review (April): 154-166.

Bay, M. W. 1953. An experience in teaching accountants' report writing by visual methods. The Accounting Review (January): 113-114. (JSTOR link).

Bazley, J. D. 1974. An algebraic aid in teaching the differences between direct costing and full-absorption costing models: A comment. The Accounting Review (October): 838. (JSTOR link).

Bazley, J. D. and L. A. Nikolai. 1975. A comparison of published accounting research and qualities of accounting faculty and doctoral programs. The Accounting Review (July): 605-610. (JSTOR link).

Beamer, G. C. and T. Rose. 1955. The use of the GATB and the AIA tests in predicting success in courses in accounting. The Accounting Review (July): 533-535. (JSTOR link).

Beams, F. A. 1969. EDP and the elementary accounting course. The Accounting Review (October): 832-836. (JSTOR link).

Beams, F. A. 1969. Indications of pragmatism and empiricism in accounting thought. The Accounting Review (April): 382-388. (JSTOR link). (Compares two views related to the purpose of accounting. The Empirical line of thought - The purpose of accounting is to present the facts of enterprise financial experience. The Pragmatic line of thought - The purpose of accounting is to provide useful information about the enterprise).

Bean, V. L. and W. G. Mister. 1978. A partner in residence program at the University of Colorado for national accountancy firms. The Accounting Review (January): 139-142. (JSTOR link).

Beasley, M. S. 1996. An empirical analysis of the relation between the board of director composition and financial statement fraud. The Accounting Review (October): 443-465. (JSTOR link).

Beatty, A. and D. G. Harris. 2001. Intra-group, interstate strategic income management for tax, financial reporting, and regulatory purposes. The Accounting Review (October): 515-536. (JSTOR link).

Beatty, A. and J. Weber. 2003. The effects of debt contracting on voluntary accounting method changes. The Accounting Review (January): 119-142. (JSTOR link).

Beatty, A. L., B. Ke and K. R. Petroni. 2002. Earnings management to avoid earnings declines across publicly and privately held banks. The Accounting Review (July): 547-570. (JSTOR link).

Beatty, R. P. 1989. Auditor reputation and the pricing of initial public offerings. The Accounting Review (October): 693-709. (JSTOR link).

Beatty, W. C. 1941. Accounting in the graduate program of the social-science student. The Accounting Review (June): 155-161. (JSTOR link).

Beaver, W., P. Kettler; M. Scholes. 1970. The association between market determined and accounting determined risk measures. The Accounting Review (October): 654-682. (JSTOR link).

Beaver, W. H. 1968. Alternative accounting measures as predictors of failure. The Accounting Review (January): 113-122. (JSTOR link).

Beaver, W. H. 1974. Implications of security price research for accounting: A reply to Bierman. The Accounting Review (July): 563-571. (JSTOR link).

Beaver, W. H. 1981. Market efficiency. The Accounting Review (January): 23-37. (JSTOR link).

Beaver, W. H. 1987. The properties of sequential regressions with multiple explanatory variables. The Accounting Review (January): 137-144. (JSTOR link).

Beaver, W. H. 2002. Perspectives on recent capital market research. The Accounting Review (April): 453-474. (JSTOR link).

Beaver, W. H. and J. S. Demski. 1979. The nature of income measurement. The Accounting Review (January): 38-46. (JSTOR link).

Beaver, W. H. and R. E. Dukes. 1972. Interperiod tax allocation, earnings expectations, and the behavior of security prices. The Accounting Review (April): 320-332. (JSTOR link).

Beaver, W. H. and R. E. Dukes. 1973. Interperiod tax allocation and δ-depreciation methods: Some empirical results. The Accounting Review (July): 549-559. (JSTOR link).

Beaver, W. H., J. W. Kennelly and W. M. Voss. 1968. Predictive ability as a criterion for the evaluation of accounting data. The Accounting Review (October): 675-683. (JSTOR link).

Beck, P. J. and I. Solomon. 1985. Sampling risks and audit consequences under alternative testing approaches. The Accounting Review (October): 714-723. (JSTOR link).

Beck, P. J. and W. Jung. 1989. Taxpayers' reporting decisions and auditing under information asymmetry. The Accounting Review (July): 468-487. (JSTOR link).

Beck, P. J., J. S. Davis and W. Jung. 1991. Experimental evidence on taxpayer reporting under uncertainty. The Accounting Review (July): 535-558. (JSTOR link). (Part of a forum on reporting and auditing tax compliance).

Beckett, J. A. 1951. A study of the principles of allocating costs. The Accounting Review (July): 327-333. (JSTOR link).

Beckett, J. A. 1961. Some facts of federal fiscal life and their importance to thinking Americans. The Accounting Review (January): 36-42. (JSTOR link).

Bedard, J. C. and K. M. Johnstone. 2004. Earning manipulation risk, and auditors' planning and pricing decisions. The Accounting Review (April): 277-304. (JSTOR link).

Bedard, J. C. and S. F. Biggs. 1991. Pattern recognition, hypotheses generation, and auditor performance in an analytical task. The Accounting Review (July): 622-642. (JSTOR link).

Bedford, N. M. 1951. A critical analysis of accounting concepts of income. The Accounting Review (October): 526-537. (JSTOR link).

Bedford, N. M. 1952. Need for supplementary data in interpretation of income reports. The Accounting Review (April): 195-201. (JSTOR link).

Bedford, N. M. 1953. Using supplementary data to interpret reported income. The Accounting Review (October): 517-521. (JSTOR link).

Bedford, N. M. 1957. The nature of business costs, general concepts. The Accounting Review (January): 8-14. (JSTOR link).

Bedford, N. M. 1963. The laws of learning and accounting instruction. The Accounting Review (April): 406-408. (JSTOR link). (Old laws: 1) Learning occurs through active practice, 2) People should not try tasks where they are unlikely to succeed, 3) Transfer or using of learned knowledge is to be expected only if the problems encountered are much like those on which the person was trained, 4) Knowledge that leads to a desired goal is easier taught than knowledge motivated only by direct incentives and compulsion. New laws: 1) The law of discovery and 2) The law of transfer. Claimed advantages of the discovery method include: a) It increases the intellectual capacity of the student, b) it shifts the rewards from extrinsic to intrinsic promoting an attitude for continuous life-long learning, and c) it conserves memory by causing the student to develop his or her own associations that are the basis for retrieval).

Bedford, N. M. 1967. The nature of future accounting theory. The Accounting Review (January): 82-85. (JSTOR link).

Bedford, N. M. and J. C. McKeown. 1972. Comparative analysis of net realizable value and replacement costing. The Accounting Review (April): 333-338. (JSTOR link).

Bedford, N. M. and N. Dopuch. 1961. Research methodology and accounting theory - Another perspective. The Accounting Review (July): 351-361. (JSTOR link).

Bedford, N. M. and R. E. Ziegler. 1975. The contributions of A. C. Littleton to accounting thought and practice. The Accounting Review (July): 434-443. (JSTOR link).

Bedford, N. M. and T. Iino. 1968. Consistency reexamined. The Accounting Review (July): 453-458. (JSTOR link).

Bedford, N. M. and V. Baladouni. 1962. A communication theory approach to accountancy. The Accounting Review (October): 650-659. (JSTOR link).

Bedingfield, J. P. and S. E. Loeb. 1973. Attitudes of professors toward accounting ethics. The Accounting Review (July): 603-605. (JSTOR link).

Beechy, T. H. 1969. Quasi-debt analysis of financial leases. The Accounting Review (April): 375-381. (JSTOR link).

Beechy, T. H. 1970. The cost of leasing: Comment and correction. The Accounting Review (October): 769-773. (JSTOR link).

Beechy, T. H. and W. A. Bernath. 1971. The measurement of economic activity: An introductory accounting course. The Accounting Review (April): 385-387. (JSTOR link).

Beers, J. W. 1928. Training classes in the income tax unit. The Accounting Review (June): 177-183. (JSTOR link).

Beidleman, C. R. 1973. Income smoothing: The role of management. The Accounting Review (October): 653-667. (JSTOR link).

Beidleman, C. R. 1975. Income smoothing: The role of management: A reply. The Accounting Review (January): 122-126. (JSTOR link).

Beierle, H. 1926. Cost finding in the printing industry. The Accounting Review (March): 98-104. (JSTOR link).

Beights, D. M. 1952. The CPA examination. The Accounting Review (July): 346-351. (JSTOR link).

Beights, D. M. 1954. Opportunities for a career in governmental accounting. The Accounting Review (October): 614-619. (JSTOR link).

Beights, D. M. 1955. Municipal auditing standards. The Accounting Review (July): 421-427. (JSTOR link).

Beights, D. M. 1954. The accounting curriculum. The Accounting Review (April): 219-223. (JSTOR link).

Bejan, M. 1981. On the application of rational choice theory to financial reporting controversies: A comment on Cushing. The Accounting Review (July): 704-712. (JSTOR link).

Bekaert, A. C. 1952. "What's wrong with financial reporting?". The Accounting Review (January): 57-62. (JSTOR link).

Belkaoui, A. 1975. Learning order and acceptance of accounting techniques. The Accounting Review (October): 897-899. (JSTOR link).

Belkaoui, A. 1977. The primacy-recency effect, ego involvement and the acceptance of accounting techniques. The Accounting Review (January): 252-256. (JSTOR link).

Bell, A. L. 1953. Fixed assets and current costs. The Accounting Review (January): 44-53. (JSTOR link).

Bell, S. 1926. Research work at Ohio State University. The Accounting Review (March): 39-42. (JSTOR link).

Bell, T. B., W. R. Landsman, B. L. Miller and S. Yeh. 2002. The valuation implications of employee stock option accounting for profitable computer software firms. The Accounting Review (October): 971-996. (JSTOR link).

Bell, W. H. 1948. Depreciation and the Price Level: A Symposium First negative. The Accounting Review (April): 126-128. (JSTOR link).

Belser, F. C. 1927. How the universities can aid the accounting profession. The Accounting Review (March): 37-42. (JSTOR link).

Bernard, V. L. and R. G. Ruland. 1987. The incremental information content of historical cost and current cost income numbers: Time-series analyses for 1962-1980. The Accounting Review (October): 707-722. (JSTOR link).

Bernard, V. L. and T. L. Stober. 1989. The nature and amount of information in cash flows and accruals. The Accounting Review (October): 624-652. (JSTOR link).

Benbasat, I. and A. S. Dexter. 1979. Value and events approaches to accounting: An experimental evaluation. The Accounting Review (October): 735-749. (JSTOR link).

Benedetto, A. F. 1934. Accounting in Mexico. The Accounting Review (December): 340-342. (JSTOR link).

Beneish, M. D. 1999. Incentives and penalties related to earnings overstatements that violate GAAP. The Accounting Review (October): 425-457. (JSTOR link).

Beneish, M. D. and E. Press. 1993. Costs of technical violation of accounting-based debt covenants. The Accounting Review (April): 233-257. (JSTOR link). (Part of a forum on the effects of violating debt covenants).

Beneish, M. D. and E. Press. 1995. The resolution of technical default. The Accounting Review (April): 337-353. (JSTOR link).

Beneish, M. D. and M. E. Vargus. 2002. Insider trading, earnings quality, and accrual mispricing. The Accounting Review (October): 755-791. (JSTOR link).

Benis, M. 1979. The non-consolidated finance company subsidiary. The Accounting Review (October): 808-814. (JSTOR link).

Benis, M., C. Brody and R. T. Johnson. 1976. Utilization of the small group approach to teaching intermediate accounting. The Accounting Review (October): 894-898. (JSTOR link).

Benjamin, J. J. and D. E. Ricketts. 1973. A profit planning project in the management accounting course. The Accounting Review (October): 794-797. (JSTOR link).

Benjamin, J. J. and V. C. Brenner. 1974. Perceptions of journal quality. The Accounting Review (April): 360-362. (JSTOR link).

Bennett, C. W. 1958. Management services by C.P.A.'S. The Accounting Review (October): 602-614. (JSTOR link).

Bennett, G. E. 1927. The administration of college courses in accounting. The Accounting Review (June): 182-188. (JSTOR link).

Bennett, G. E. 1933. Assumptions. The Accounting Review (June): 157-159. (JSTOR link).

Bennett, G. E., R. G. H. Smails and H. T. Scovill. 1926. Some observations on the application of manufacturing expense of production. The Accounting Review (March): 1-8. (JSTOR link).

Bennett, J. W. 1963. Measuring project profitability: Rate of return or present value - A reply. The Accounting Review (July): 548-551. (JSTOR link).

Benninger, L. J. 1944. Business and withholding taxes. The Accounting Review (July): 302-306. (JSTOR link).

Benninger, L. J. 1946. State law in regard to paid-in surplus. The Accounting Review (January): 57-61.

Benninger, L. J. 1949. The traditional vs. the cost accounting concept of cost. The Accounting Review (October): 387-391. (JSTOR link).

Benninger, L. J. 1950. A proposed reconciliation of standard and current material costs. The Accounting Review (April): 156-160. (JSTOR link).

Benninger, L. J. 1950. Standard costs for income determination, control, and special studies. The Accounting Review (October): 378-383. (JSTOR link).

Benninger, L. J. 1951. Needed: A new concept of accounts. The Accounting Review (October): 481-484. (JSTOR link).

Benninger, L. J. 1954. Development of cost accounting concepts and principles: Role of the Committee on Cost Accounting Concepts and Standards. The Accounting Review (January): 27-37. (JSTOR link).

Benninger, L. J. 1956. Cost control as applied to the smaller business organization. The Accounting Review (January): 95-98. (JSTOR link).

Benninger, L. J. 1965. Accounting theory and cost Accounting. The Accounting Review (July): 547-557. (JSTOR link).

Benston, G. J. 1963. The role of the firm's accounting system for motivation. The Accounting Review (April): 347-354. (JSTOR link).

Benston, G. J. 1966. Multiple regression analysis of cost behavior. The Accounting Review (October): 657-672. (JSTOR link).

Benston, G. J. 1969. The value of the SEC's accounting disclosure requirements. The Accounting Review (July): 515-532. (JSTOR link).

Benston, G. J. 1976. Public (U.S.) compared to private (U.K.) regulation of corporate financial disclosure. The Accounting Review (July): 483-498. (JSTOR link).

Bentz, W. F. 1973. Input-output analysis for cost accounting, planning and control: A proof. The Accounting Review (April): 377-380. (JSTOR link).

Bentz, W. F. 1975. Learning transfer in professional education and training for accounting. The Accounting Review (April): 370-379. (JSTOR link).

Bentz, W. F. 1979. Computer extended reciprocal allocation methods. The Accounting Review (July): 595-603. (JSTOR link).

Beranek, W. 1964. A note on the equivalence of certain capital budgeting criteria. The Accounting Review (October): 914-916. (JSTOR link).

Beretvas, A. 1951. Case study in auditing procedure casualty (automobile) insurance company. The Accounting Review (January): 80-87. (JSTOR link).

Beretvas, A. 1952. Case study in auditing procedure: (Real estate & personal property tax). The Accounting Review (April): 210-214. (JSTOR link).

Beretvas, A. 1955. Management contracts, expense sharing agreements, and tax planning. The Accounting Review (July): 519-521. (JSTOR link).

Berg, K. B. 1962. Allowance for repairs. The Accounting Review (July): 488-496. (JSTOR link).

Berg, K. B. and F. J. Mueller. 1963. Accounting for investment credits. The Accounting Review (July): 554-561. (JSTOR link).

Bergolofsky, H. 1968. A proposed revision of the accounting curriculum. The Accounting Review (October): 787-788. (JSTOR link).

Berkow, W. F. 1964. Need for engineering influence upon accounting procedure. The Accounting Review (April): 377-386. (JSTOR link).

Berle, A. A. Jr. 1938. Accounting and the law. The Accounting Review (March): 9-15. (JSTOR link).

Bernstein, L. A. 1967. The concept of materiality. The Accounting Review (January): 86-95. (JSTOR link).

Berry, L. E., G. B. Harwood and J. L. Katz. 1987. Performance of auditing procedures by governmental auditors: Some preliminary evidence. The Accounting Review (January): 14-28. (JSTOR link).

Berryman, R. G. 1960. Auditing standards and the law. The Accounting Review (January): 70-80. (JSTOR link).

Beshara, R. L. 1975. Price-level restated accounting and the measurement of inflation gains and losses: A comment. The Accounting Review (July): 582-585. (JSTOR link).

Bevis, D. J. 1958. Professional education for public accounting. The Accounting Review (July): 445-449. (JSTOR link).

Bevis, H. W. 1957. Streamlining auditing techniques. The Accounting Review (January): 26-32. (JSTOR link).

Bevis, H. W. 1961. Riding herd on accounting standards. The Accounting Review (January): 9-16. (JSTOR link).

Bexell, J. A. 1927. Accounting at "Erehwon". The Accounting Review (June): 172-174. (JSTOR link).

Beyer, Brickey and Dickerson. 1958. Report on examination of accounts. The Accounting Review (April): 297-301. (JSTOR link).

Beyer, Brickey and Dickerson. 1959. Report on examination of accounts. The Accounting Review (April): 293-297. (JSTOR link).

Bhattacharya, N. 2001. Investors' trade size and trading responses around earnings announcements: An empirical investigation. The Accounting Review (April): 221-244. (JSTOR link).

Bhattacharya, U., H. Daouk and M. Welker. 2003. The world price of earnings opacity. The Accounting Review (July): 641-678. (JSTOR link).

Bhojraj, S. and R. Libby. 2005. Capital market pressure, disclosure frequency-induced earnings/cash flow conflict, and managerial myopia. The Accounting Review (January): 1-20. (JSTOR Link).

Bhojraj, S., W. G. Blacconiere and J. D. D'Souza. 2004. Voluntary disclosure in a multi-audience setting: An empirical investigation. The Accounting Review (October): 921-947. (JSTOR link).

Biddle, G. C. and G. Hilary. 2006. Accounting quality and firm-level capital investment. The Accounting Review (October): 963-982. (JSTOR link).

Bierman, H. Jr. 1956. The effect of inflation on the computation of income of public utilities. The Accounting Review (April): 258-262. (JSTOR link).

Bierman, H. Jr. 1957. Capitalization of a public utility and the measurement of income. The Accounting Review (January): 21-25. (JSTOR link).

Bierman, H. Jr. 1959. Pricing intracompany transfers. The Accounting Review (July): 429-432. (JSTOR link).

Bierman, H. Jr. 1960. Measuring financial liquidity. The Accounting Review (October): 628-632. (JSTOR link).

Bierman, H. Jr. 1961. Depreciable assets - Timing of expense recognition. The Accounting Review (October): 613-618. (JSTOR link).

Bierman, H. Jr. 1962. Probability, statistical decision theory, and accounting. The Accounting Review (July): 400-405. (JSTOR link).

Bierman, H. Jr. 1963. A problem in expense recognition. The Accounting Review (January): 61-63. (JSTOR link).

Bierman, H. Jr. 1963. Measurement and accounting. The Accounting Review (July): 501-507. (JSTOR link).

Bierman, H. Jr. 1965. Myths and accountants. The Accounting Review (July): 541-546. (JSTOR link).

Bierman, H. Jr. 1966. A further study of depreciation. The Accounting Review (April): 271-274. (JSTOR link).

Bierman, H. Jr. 1967. Inventory valuation: The use of market prices. The Accounting Review (October): 731-737. (JSTOR link).

Bierman, H. Jr. 1968. The term structure of interest rates and accounting for debt. The Accounting Review (October): 657-661. (JSTOR link).

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

Bierman, H. Jr. 1970. Investment decisions and taxes. The Accounting Review (October): 690-697. (JSTOR link).

Bierman, H. Jr. 1971. Discounted cash flows, price level adjustments and expectations. The Accounting Review (October): 693-699. (JSTOR link).

Bierman, H. Jr. 1972. Discounted cash flows, price level adjustments and expectations: A reply. The Accounting Review (July): 589-590. (JSTOR link).

Bierman, H. Jr. 1972. Discounted cash flows, price-level adjustments and expectations: A reply. The Accounting Review (October): 799-800. (JSTOR link).

Bierman, H. Jr. 1973. Accounting for capitalized leases: Tax considerations. The Accounting Review (April): 421-424. (JSTOR link).

Bierman, H. Jr. 1974. Regulation, implied revenue requirements, and methods of depreciation. The Accounting Review (July): 448-454. (JSTOR link).

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

Bierman, H. Jr. and E. Liu. 1968. The computation of earnings per share. The Accounting Review (January): 62-67. (JSTOR link).

Bierman, H. Jr. and S. Davidson. 1969. The income concept - Value increment or earnings predictor. The Accounting Review (April): 239-246. (JSTOR link).

Bierman, H. Jr., L. E. Fouraker and R. K. Jaedicke. 1961. A use of probability and statistics in performance evaluation. The Accounting Review (July): 409-417. (JSTOR link).

Biggs, S. F. and J. J. Wild. 1985. An investigation of auditor judgment in analytical review. The Accounting Review (October): 607-633. (JSTOR link).

Biggs, S. F., T. J. Mock and P. R. Watkins. 1988. Auditor's use of analytical review in audit program design. The Accounting Review (January): 148-161. (JSTOR link).

Bildersee, J. S. 1975. The association between a market-determined measure of risk and alternative measures of risk. The Accounting Review (January): 81-98. (JSTOR link).

Billings, B. K. 1999. Revisiting the relation between the default risk of debt and the earnings response coefficient. The Accounting Review (October): 509-522. (JSTOR link).

Binkley, M. A. 1948. The limitations of consistency. The Accounting Review (October): 374-376. (JSTOR link).

Binkley, M. A. 1949. Components of the report of financial changes. The Accounting Review (July): 304-307. (JSTOR link).

Bird, F. A. and P. A. Jones. 1970. A decision-tree approach to earnings per share. The Accounting Review (October): 779-783. (JSTOR link).

Bird, F. A., L. F. Davidson and C. H. Smith. 1974. Perceptions of external accounting transfers under entity and proprietary theory. The Accounting Review (April): 233-244. (JSTOR link).

Birnberg, J. G. 1964. An information oriented approach to the presentation of common shareholders' equity. The Accounting Review (October): 963-971. (JSTOR link).

Birnberg, J. G. 1965. The reporting of executory contracts. The Accounting Review (October): 814-820. (JSTOR link).

Birnberg, J. G. and R. Nath. 1967. Implications of behavioral science for managerial accounting. The Accounting Review (July): 468-479. (JSTOR link).

Birnberg, J. G. and R. Nath. 1968. Laboratory experimentation in accounting research. The Accounting Review (January): 38-45. (JSTOR link).

Birnberg, J. G., M. D. Shields; W. McGhee. 1980. The effects of personality on a subject's information processing: A reply. The Accounting Review (July): 507-510. (JSTOR link).

Black, M. L. Jr. 1948. Some accounting aspects of the tax exemption for farmers' cooperatives. The Accounting Review (July): 254-262. (JSTOR link).

Black, M. L. Jr. 1952. Accounting developments in the atomic energy enterprise. he Accounting Review (January): 25-36. (JSTOR link).

Black, M. L. , Jr. 1954. Student associate memberships. The Accounting Review (October): 691-692. (JSTOR link).

Blackmore, C. T. 1943. Economic obsolescence of land. The Accounting Review (July): 266-268. (JSTOR link).

Blakely, E. J. and P. H. Knutson. 1963. L.I.F.O. or L.O.F.I. - Which? The Accounting Review (January): 75-86. (JSTOR link).

Blakeney, R. N. W. E. Holland and M. T. Matteson. 1976. The auditor-auditee relationship: Some behavioral considerations and implications for auditing education. The Accounting Review (October): 899-906. (JSTOR link).

Blanchard, G. A., C. W. Chow and E. Noreen. 1986. Information asymmetry, incentive schemes, and information biasing: The case of hospital budgeting under rate regulation. The Accounting Review (January): 1-15. (JSTOR link).

Blayton, J. B. 1935. Local business concerns as accounting laboratories. The Accounting Review (September): 294-295. (JSTOR link).

Blocher, E. 1978. Sampling for integrated audit objectives - A comment. The Accounting Review (July): 766-772. (JSTOR link).

Blocher, E. 1979. Performance effects of different audit staff assignment strategies. The Accounting Review (July): 563-573. (JSTOR link).

Blocher, E. and C. Stickney. 1979. Duration and risk assessments in capital budgeting. The Accounting Review (January): 180-188. (JSTOR link).

Blocher, E. and J. C. Robertson. 1976. Bayesian sampling procedures for auditors: Computer-assisted instruction. The Accounting Review (April): 359-363. (JSTOR link).

Blocher, E. and K. H. Chen. 1978. Assessing industry risk by ratio analysis - A comment. The Accounting Review (January): 204-209. (JSTOR link).

Block, J. L. 1926. System of accounting for an iron works . The Accounting Review (September): 1-30. (JSTOR link).

Block, M. 1972. Writing for a public accounting practitioners' magazine. The Accounting Review (October): 814-818. (JSTOR link).

Blocker, J. G. 1936. Budgeting in relation to standard costs. The Accounting Review (June): 117-124. (JSTOR link).

Blocker, J. G. 1949. Mismatching of costs and revenues. The Accounting Review (January): 33-43. (JSTOR link).

Blodgett, R. H. 1943. The value of economics for the accountant. The Accounting Review (October): 324-330. (JSTOR link).

Bloom, B. 1944. Aptitude tests for accounting students. The Accounting Review (April): 131-134. (JSTOR link).

Bloomfield, R. 1995. Strategic dependence and inherent risk assessments. The Accounting Review (January): 71-90. (JSTOR link).

Bloomfield, R. 1996. The interdependence of reporting discretion and informational efficiency in laboratory markets. The Accounting Review (October): 493-511. (JSTOR link).

Bloomfield, R. J. 1997. Strategic dependence and the assessment of fraud risk: A laboratory study. The Accounting Review (October): 517-538. (JSTOR link).

Bloomfield, R. J. and J. L. Luft. 2006. Responsibility for cost management hinders learning to avoid the winner's curse. The Accounting Review (January): 29-47. (JSTOR link).

Bloomfield, R. J. and T. J. Wilks. 2000. Disclosure effects in the laboratory: Liquidity, depth, and the cost of capital. The Accounting Review (January): 13-41. (JSTOR link).

Blough, C. G. 1937. The need for accounting principles. The Accounting Review (March): 30-37. (JSTOR link).

Blough, C. G. 1944. An approach to renegotiation. The Accounting Review (July): 238-247. (JSTOR link).

Blough, C. G. 1944. Association reports. The Accounting Review (July): 346-360. (JSTOR link).

Blough, C. G. 1947. The role of accounting in the taxing process. The Accounting Review (July): 248-252. (JSTOR link).

Blough, C. G. 1949. Auditing standards and procedures. The Accounting Review (July): 265-271. (JSTOR link).

Blough, C. G., W. A. Paton, E. L. Kohler, H. C. Greer, E. B. Wilcox and E. A. Kracke. 1947. Restoration of fixed asset values to the balance sheet. The Accounting Review (April): 194-210. (JSTOR link).

Blough, R. 1945. Averaging income for tax purposes. The Accounting Review (January): 85-96. (JSTOR link).

Blum, J. D. 1974. Implicit factors in the evaluation of lease vs buy alternatives: A comment. The Accounting Review (October): 807-808. (JSTOR link).

Blum, J. D. 1977. Newly emerging standards of auditor responsibility: A comment. The Accounting Review (January): 257-258. (JSTOR link).

Boatsman, J. R. and E. F. Baskin. 1981. Asset valuation with incomplete markets. The Accounting Review (January): 38-53. (JSTOR link).

Boatsman, J. R. and G. M. Crooch. 1975. An example of controlling the risk of a type II error for substantive tests in auditing. The Accounting Review (July): 610-615. (JSTOR link).

Boatsman, J. R. and J. C. Robertson. 1974. Policy-capturing on selected materiality judgments. The Accounting Review (April): 342-352. (JSTOR link).

Boatsman, J. R., L. P. Grasso, M. B. Ormiston and J. H. Reneau. 1992. A perspective on the use of laboratory market experimentation in auditing research. The Accounting Review (January): 148-156. (JSTOR link). (Part of a forum on laboratory markets and auditing research).

Bodenhorn, D. 1961. An economist looks at industrial accounting and depreciation. The Accounting Review (October): 583-588. (JSTOR link).

Bodnar, G. 1975. Reliability modeling of internal control systems. The Accounting Review (October): 747-757. (JSTOR link).

Bodnar, G. and E. J. Lusk. 1977. Motivational considerations in cost allocation systems: A conditioning theory approach. The Accounting Review (October): 857-868. (JSTOR link).

Bodnar, G. and E. Lusk. 1979. Operant conditioning: A discussion of its relevance regarding institutional control. The Accounting Review (January): 215-220. (JSTOR link).

Boedecker, K. A. 1951. The correlation of accounting instruction with instruction in other business fields. The Accounting Review (January): 70-76. (JSTOR link).

Boer, G. 1966. Replacement cost: A historical look. The Accounting Review (January): 92-97. (JSTOR link).

Boer, G. 1967. Cash-flow statements - Fast. The Accounting Review (January): 143-146. (JSTOR link).

Bogart, F. O. 1950. Accounting for leaseholds. The Accounting Review (October): 417-419. (JSTOR link).

Bogart, F. O. 1965. Tax considerations in partnership agreements. The Accounting Review (October): 834-838. (JSTOR link).

Boley, R. and P. Danos. 1978. The use of LEXIS in accounting pedagogy - Preliminary observations. The Accounting Review (July): 730-735. (JSTOR link).

Boley, R. and P. Danos. 1980. Awareness and usage of LEXIS by accounting educators: A survey. The Accounting Review (January): 102-106. (JSTOR link).

Bollom, W. J. 1973. Towards a theory of interim reporting for a seasonal business: A behavioral approach. The Accounting Review (January): 12-22 . (JSTOR link).

Bollom, W. J. and J. J. Weygandt. 1972. An examination of some interim reporting theories for a seasonal business. The Accounting Review (January): 75-84. (JSTOR link).

Bomeli, E. C. 1961. The accountant's function in determination of net income. The Accounting Review (July): 454-459. (JSTOR link).

Bomeli, E. C. 1962. Stock option plans - Full disclosure. The Accounting Review (October): 741-745. (JSTOR link).

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

Bonbright, J. C., Adams, J. Bauer, Dickerson, Bonbright and W. A. Paton. 1930. The concept of depreciation as an accounting category. The Accounting Review (June): 117-124. (JSTOR link).

Bond, J. 1945. Accounting policy or economic philosophy? The Accounting Review (January): 24-30. (JSTOR link).

Bond, J. 1946. Economic abracadabra. The Accounting Review (April): 181-198.

Bonner, S. E. 1990. Experience effects in auditing: The role of task-specific knowledge. The Accounting Review (January): 72-92. (JSTOR link).

Bonner, S. E. and P. L. Walker. 1994. The effects of instruction and experience on the acquisition of auditing knowledge. The Accounting Review (January): 157-178. (JSTOR link).

Bonner, S. E., B. R. Walther and S. M. Young. 2003. Sophistication-related differences in investors' models of the relative accuracy of analysts' forecast revisions. The Accounting Review (July): 679-706. (JSTOR link).

Bonner, S. E., R. Libby and M. W. Nelson. 1996. Using decision aids to improve auditors' conditional probability judgments. The Accounting Review (April): 221-240. (JSTOR link).

Bonner, S. E., Z. Palmrose and S. M. Young. 1998. Fraud type and auditor litigation: An analysis of SEC accounting and auditing enforcement releases. The Accounting Review (October): 503-532. (JSTOR link).

Booker, J. A. and J. K. Harris. 1980. A project to enrich the study of financial reporting. The Accounting Review (January): 107-110. (JSTOR link).

Boone, J. P. 2002. Revisiting the reportedly weak value relevance of oil and gas asset present values: The roles of measurement error, model misspecification, and time-period idiosyncrasy. The Accounting Review (January): 73-106. (JSTOR link).

Bordner, H. W. 1938. Consolidated reports. The Accounting Review (September): 289-291. (JSTOR link).

Bordner, H. W. 1948. Suggestions to the commission on organization of the executive branch of the government. The Accounting Review (October): 360-370. (JSTOR link).

Bordner, H. W. 1949. Financial and accounting administration in the federal government. The Accounting Review (October): 341-353. (JSTOR link).

Bornemann, A. 1943. Accounting profits: An institution. The Accounting Review (October): 321-323. (JSTOR link).

Bornemann, A. 1945. Empirical cost study and economic theory. The Accounting Review (July): 327-331. (JSTOR link).

Bornemann, A. 1953. Improving depreciable fixed asset accounting. The Accounting Review (April): 283-285. (JSTOR link).

Borth, D. 1948. Donated fixed assets. The Accounting Review (April): 171-178. (JSTOR link).

Borth, D. 1948. What does "consistent" mean in the short form report? The Accounting Review (October): 371-373. (JSTOR link).

Borth, D. 1949. Comments on third statement of accounting concepts and standards. The Accounting Review (July): 277-280. (JSTOR link).

Borth, D. and A. H. Winakor. 1935. Some reflections of the scope of auditing. The Accounting Review (June): 174-184. (JSTOR link).

Borth, D. Jr. 1947. Published financial statements of banks. The Accounting Review (July): 288-294. (JSTOR link).

Borthick, A. F. and R. L. Clark. 1986. The role of productive thinking in affecting student learning with microcomputers in accounting education. The Accounting Review (January): 143-157. (JSTOR link).

Boschen, J. F., A. Duru, L. A. Gordon and K. J. Smith. 2003. Accounting and stock price performance in dynamic CEO compensation arrangements. The Accounting Review (January): 143-168. (JSTOR link).

Botosan, C. A. 1997. Disclosure level and the cost of equity capital. The Accounting Review (July): 323-349. (JSTOR link).

Botosan, C. A. and M. A. Plumlee. 2005. Assessing alternative proxies for the expected risk premium. The Accounting Review (January): 21-53. (JSTOR Link).

Botosan, C. A. and M. Stanford. 2005. Managers' motives to withhold segment disclosures and the effect of SFAS no. 131 on analysts' information environment. The Accounting Review (July): 751-771. (JSTOR Link).

Bottin, R. R. 1977. An investigation of the relationship of the protestant ethic value to success in accounting courses. The Accounting Review (April): 479-484. (JSTOR link).

Botts, R. R. 1963. Interest and the truth-in-lending bill. The Accounting Review (October): 789-795. (JSTOR link).

Botts, R. R. and F. L. Garlock. 1955. Interest rates charged on installment purchases. The Accounting Review (October): 607-616. (JSTOR link).

Boursy, A. V. 1943. The name of Paciolo. The Accounting Review (July): 205-209. (JSTOR link).

Boutell, W. S. 1962. The implementation of uniform standards of reporting for national voluntary agencies. The Accounting Review (July): 406-409. (JSTOR link).

Boutell, W. S. 1964. Business-oriented computers: A frame of reference. The Accounting Review (April): 305-311. (JSTOR link).

Boutell, W. S. 1979. Memorial: Lawrence Lee Vance 1911-1978. The Accounting Review (April): 434-438. (JSTOR link).

Bowen, E. K. 1967. Mathematics in the undergraduate business curriculum. The Accounting Review (October): 782-787. (JSTOR link).

Bowen, R. M. 1981. 1979 Competitive manuscript award: Valuation of earnings components in the electric utility industry. The Accounting Review (January): 1-22. (JSTOR link).

Bowen, R. M. and G. L. Sundem. 1982. Editorial and publication lags in the accounting and finance literature. The Accounting Review (October): 778-784. (JSTOR link).

Bowen, R. M. and G. M. Pfeiffer. 1989. The year-end LIFO purchase decision: The case of Farmer Brothers Company. The Accounting Review (January): 152-171. (JSTOR link).

Bowen, R. M., A. K. Davis and D. A. Matsumoto. 2002. Do conference calls affect analysts' forecasts? The Accounting Review (April): 285-316. (JSTOR link).

Bowen, R. M., A. K. Davis and D. A. Matsumoto. 2005. Emphasis on pro forma versus GAAP earnings in quarterly press releases: Determinants, SEC intervention, and market reactions. The Accounting Review (October): 1011-1038. (JSTOR Link).

Bowen, R. M., D. Burgstahler and L. A. Daley. 1986. Evidence on the relationships between earnings and various measures of cash flow. The Accounting Review (October): 713-725. (JSTOR link).

Bowen, R. M., D. Burgstahler and L. A. Daley. 1987. The incremental information content of accrual versus cash flows. The Accounting Review (October): 723-747. (JSTOR link).

Bower, J. B. 1955. Federal income tax practice in the Uniform Certified Public Accountant Examination. The Accounting Review (January): 89-94. (JSTOR link).

Bower, J. B. 1957. A profession of accounting - Or of accountancy? The Accounting Review (April): 194-198. (JSTOR link).

Bower, J. B. 1968. Research in accounting: 1967. The Accounting Review (January): 165-181. (JSTOR link).

Bower, J. B. and R. E. Schlosser. 1965. Internal control - Its true nature. The Accounting Review (April): 338-344. (JSTOR link).

Bower, R. S., C. E. Nugent and D. E. Stone. 1968. Time-shared computers in business education at Dartmouth. The Accounting Review (July): 565-582. (JSTOR link).

Bower, R. S., F. C. Herringer and J. P. Williamson. 1966. Lease evaluation. The Accounting Review (April): 257-265. (JSTOR link).

Bowers, R. 1940. Some unsettled problems of income. The Accounting Review (September): 350-353. (JSTOR link).

Bowers, R. 1941. Tests of income realization. The Accounting Review (June): 139-155. (JSTOR link).

Bowers, R. 1941. The income tax and the natural person. The Accounting Review (December): 358-373. (JSTOR link).

Bowers, R. 1944. Terminology and form of the income sheet. The Accounting Review (July): 274-279. (JSTOR link).

Bowers, R. 1945. Economic and accounting concepts. The Accounting Review (October): 420-431. (JSTOR link).

Bowers, R. 1947. An efficient approach to the teaching of accounting. The Accounting Review (July): 295-298. (JSTOR link).

Bowers, R. 1949. On teaching depreciation. The Accounting Review (October): 438-441. (JSTOR link).

Bowers, R. 1950. Objections to index number accounting. The Accounting Review (April): 149-155. (JSTOR link).

Bowers, R. 1951. Business profit and the price level. The Accounting Review (April): 167-178. (JSTOR link).

Bowers, R. 1953. Curriculum building for prospective industrial accountants. The Accounting Review (January): 58-63. (JSTOR link).

Bowman, R. G. 1980. The debt equivalence of leases: An empirical investigation. The Accounting Review (April): 237-253. (JSTOR link).

Boyd, F. V. 1960. A new look in accounting education -- The managerial approach to tax accounting. The Accounting Review (October): 726-728. (JSTOR link).

Boyd, O. W. 1926. Accounting problems of the Florida real estate boom. The Accounting Review (September): 64-73. (JSTOR link).

Boyd, O. W. 1934. The "report and accounting" approach. The Accounting Review (September): 262-267. (JSTOR link).

Boyd, O. W. 1956. That federal tax course. The Accounting Review (January): 131-135. (JSTOR link).

Boyd, R. L. 1943. Examination objectives. The Accounting Review (April): 127-135. (JSTOR link).

Boyd, R. L. 1944. Progress in CPA legislation. The Accounting Review (April): 159-164. (JSTOR link).

Boyd, R. L. 1945. Standards for CPA legislation. The Accounting Review (January): 7-17. (JSTOR link).

Boyd, R. L. 1946. A suggested program for college training in accountancy. The Accounting Review (January): 51-56.

Boyd, R. L. 1948. The divided form of bank reconciliation schedule. The Accounting Review (January): 91-93. (JSTOR link).

Boyd, R. L. 1957. List of research projects in accounting: 1955-1956. The Accounting Review (July): 467-476. (JSTOR link).

Boyd, R. L., K. P. Pillai, B. E. Sawyer, P. S. Anderson, H. A. Black, R. L. Brummet, V. L. Christian, Jr., H. M. Daniels, D. R. Dilley, P. A. Firmin, C. E. Gilliland, Jr., C. R. Grimstad, R. E. Karrenbrock, J. J. Kempner, C. E. Myers, D. D. Ray, R. F. Salmonson, J. Shannon, A. W. Swang, V. H. Vincent and R. L. Williamson. 1958. Abstracts of dissertations in accounting. The Accounting Review (April): 265-289. (JSTOR link).

Boyd, V. and D. Taylor. 1961. The magic words - "Managerial accounting". The Accounting Review (January): 105-111. (JSTOR link).

Bradbury, M. E. and S. C. Calderwood. 1988. Equity accounting for reciprocal stockholdings. The Accounting Review (April): 330-347. (JSTOR link).

Braden, A. D. 1954. The blackboard versus projected still pictures in the teaching of accounting - An experiment. The Accounting Review (October): 683-687. (JSTOR link).

Braden, A. D. 1954. The need for simplicity in the teaching of accounting. The Accounting Review (July): 499-500. (JSTOR link).

Bradford, W. D. 1974. Price-level restated accounting and the measurement of inflation gains and losses. The Accounting Review (April): 296-305. (JSTOR link).

Bradford, W. D. 1975. Price-level restated accounting and the measurement of inflation gains and losses: A reply. The Accounting Review (July): 586-587. (JSTOR link).

Bradish, R. D. 1965. Corporate reporting and the financial analyst. The Accounting Review (October): 757-766. (JSTOR link).

Bradley, J. F. 1948. Accounting aspects of protective provisions in industrial preferred stocks. The Accounting Review (October): 385-390. (JSTOR link).

Bradshaw, M. T. 2004. How do analysts use their earnings forecasts in generating stock recommendations? The Accounting Review (January): 25-50. (JSTOR link).

Bradshaw, T. F. 1954. Planning for research. The Accounting Review (April): 201-207. (JSTOR link).

Brady, W. W. 1938. Accountants' liability to third parties: The Ultramares case reaffirmed. The Accounting Review (December): 395-400. (JSTOR link).

Brandon, C. H. and J. E. Jarrett. 1977. Experimenting with students' ability to forecast. The Accounting Review (July): 697-704. (JSTOR link).

Braunstein, D. N. and R. W. Fortner. 1968. The design of behavioral research. The Accounting Review (April): 377-383. (JSTOR link).

Bray, F. S. 1946. Recent British accounting developments. The Accounting Review (April): 199-204.

Bray, F. S. 1949. The English universities and the accounting profession. The Accounting Review (July): 273-276. (JSTOR link).

Brazel, J. F., C. P. Agoglia and R. C. Hatfield. 2004. Electronic versus face-to-face review: The effects of alternative forms of review on auditors' performance. The Accounting Review (October): 949-966. (JSTOR link).

Bremser, W. G. 1975. The earnings characteristics of firms reporting discretionary accounting changes. The Accounting Review (July): 563-573. (JSTOR link).

Bremser, W. G., V. C. Brenner and P. E. Dascher. 1977. The feasibility of professional schools: An empirical study. The Accounting Review (April): 465-473. (JSTOR link).

Brennan, M. J. 1991. A perspective on accounting and stock prices. The Accounting Review (January): 67-79. (JSTOR link). (Part of a forum on accounting disclosures and stock prices).

Brenner, V. C. 1973. Some observations on student values and their implications for accounting education. The Accounting Review (July): 605-608. (JSTOR link).

Brenner, V. C. 1974. Additional comments on student values and their implication for accounting education. The Accounting Review (July): 578. (JSTOR link).

Brickey, B. 1956. Report on examination of accounts. The Accounting Review (April): 304-307. (JSTOR link).

Brickey, B. 1957. Report on examination of accounts: For the year ended December 31, 1956. The Accounting Review (April): 290-296. (JSTOR link).

Brief, R. P. 1969. An econometric analysis of goodwill: Some findings in a search for valuation rules. The Accounting Review (January): 20-26. (JSTOR link).

Brief, R. P. 1975. The accountant's responsibility in historical perspective. The Accounting Review (April): 285-297. (JSTOR link).

Brief, R. P. 1977. A note on "rediscovery" and the rule of 69. The Accounting Review (October): 810-812. (JSTOR link). (Approximation for determining the number of periods it takes for a sum to double at a given interest rate).

Brief, R. P. and J. Owen. 1968. Depreciation and capital gains: A "new" approach. The Accounting Review (April): 367-372. (JSTOR link).

Brief, R. P. and J. Owen. 1973. Present value models and the multi-asset problem. The Accounting Review (October): 690-695. (JSTOR link).

Brief, R. P. and J. Owen. 1974. Present value models and the multi-asset problem: A reply. The Accounting Review (October): 819-821. (JSTOR link).

Brief, R. P. and R. A. Lawson. 1992. The role of the accounting rate of return in financial statement analysis. The Accounting Review (April): 411-426. (JSTOR link).

Brief, R. P., B. Merino and I. Weiss. 1980. Cumulative financial statements. The Accounting Review (July): 480-490. (JSTOR link).

Briggs, L. L. 1930. Accounting in collegiate schools of business. The Accounting Review (June): 175-181. (JSTOR link).

Briggs, L. L. 1931. Accounting and the courts. The Accounting Review (September): 184-191. (JSTOR link).

Briggs, L. L. 1932. Property dividends and law. The Accounting Review (September): 169-174. (JSTOR link).

Briggs, L. L. 1932. Rescission of dividends. The Accounting Review (December): 233-241. (JSTOR link).

Briggs, L. L. 1932. Some legal aspects of stock rights. The Accounting Review (June): 122-136. (JSTOR link).

Briggs, L. L. 1933. Dividends and the general corporation statutes. The Accounting Review (June): 130-144. (JSTOR link).

Briggs, L. L. 1933. Dividends on non-cumulative preferred stock. The Accounting Review (September): 224-238. (JSTOR link).

Briggs, L. L. 1934. Asset valuation in dividend decisions. The Accounting Review (September): 220-236. (JSTOR link).

Brigham, E. F. 1968. The effects of alternative depreciation policies on reported profits. The Accounting Review (January): 46-61. (JSTOR link).

Brigham, E. F. and T. J. Nantell. 1974. Normalization versus flow through for utility companies using liberalized tax depreciation. The Accounting Review (July): 436-447. (JSTOR link).

Brighton, G. D. 1954. Aid to management beyond the audit. The Accounting Review (October): 584-590. (JSTOR link).

Brighton, G. D. 1957. An outline as an aid in teaching tax accounting for property. The Accounting Review (January): 123-124. (JSTOR link).

Brighton, G. D. 1964. Image of the Internal Revenue Service. The Accounting Review (April): 463-467. (JSTOR link).

Brighton, G. D. 1969. Accrued expense tax reform - Not ready in 1954 - Ready in 1969? The Accounting Review (January): 137-144. (JSTOR link).

Brill, R. J. 1964. A visual aid for explaining sources and applications of funds. The Accounting Review (October): 1014-1017. (JSTOR link).

Briloff, A. J. 1958. Price level changes and financial statements: A critical reappraisal. The Accounting Review (July): 380-388. (JSTOR link).

Briloff, A. J. 1961. Price level changes and financial statements at the threshold of the new frontier. The Accounting Review (October): 603-607. (JSTOR link).

Briloff, A. J. 1964. Needed: A revolution in the determination and application of accounting principles. The Accounting Review (January): 12-15. (JSTOR link).

Briloff, A. J. 1966. Old myths and new realities in accountancy. The Accounting Review (July): 484-495. (JSTOR link). (Discussion of three accounting myths related to: 1. The Gap in GAAP, 2. The communication Gap regarding the auditor's responsibility, and 3. The communication Gap related to management services and auditor independence).

Briloff, A. J. 1967. Dirty pooling. The Accounting Review (July): 489-496. (JSTOR link).

Brink, V. Z. 1947. Teaching a course in internal auditing. The Accounting Review (October): 414-416. (JSTOR link).

Brink, V. Z. 1950. Education for controllership. The Accounting Review (July): 251-259. (JSTOR link).

Brison, C. S. 1946. Components of a model permanent file. The Accounting Review (July): 310-313.

Bristor, R. M. 1950. Some suggestions on the teaching of principles of accounting. The Accounting Review (January): 96-99. (JSTOR link).

Bristor, R. M. 1952. Training and recommending students for accounting work in industry. The Accounting Review (January): 130-133. (JSTOR link).

Broad, S. J. 1950. Valuation of inventories. The Accounting Review (July): 227-235. (JSTOR link).

Broad, S. J. and W. W. Werntz. 1942. The capital principle. The Accounting Review (January): 28-60. (JSTOR link).

Brock, H. 1958. A look at accounting principles used by oil and gas producers. The Accounting Review (January): 66-71. (JSTOR link).

Brock, H. 1959. Accounting for self-insurance against fire loss - Theory v. practice. The Accounting Review (April): 257-261. (JSTOR link).

Brockett, P., A. Charnes, W. W. Cooper and H. Shin. 1984. A chance-constrained programming approach to cost-volume-profit analysis. The Accounting Review (July): 474-487. (JSTOR link).

Broder, B. 1950. An educational experiment in cost accounting. The Accounting Review (January): 99-100. (JSTOR link).

Broder, B. 1954. The AIA recruiting film. The Accounting Review (January): 141-142. (JSTOR link).

Bromwich, M. 1977. The use of present value valuation models in published accounting reports. The Accounting Review (July): 587-596. (JSTOR link).

Bromwich, M. 1980. The possibility of partial accounting standards. The Accounting Review (April): 288-300. (JSTOR link).

Brookner, L. and E. Heilman. 1960. Technical assistance in accounting in Turkey. The Accounting Review (January): 33-36. (JSTOR link).

Brooks, K. and R. Schroeder. 1979. Management strategy in a large accounting firm: A comment. The Accounting Review (January): 221-223. (JSTOR link).

Broom, H. N. 1948. A method of accounting for inter-departmental profits. The Accounting Review (October): 417-420. (JSTOR link).

Broom, H. N. 1950. Modified tabular presentation of gross profit variations. The Accounting Review (April): 193-194 (JSTOR link).

Brown, C. E. and I. Solomon. 1987. Effects of outcome information on evaluations of managerial decisions. The Accounting Review (July): 564-577. (JSTOR link).

Brown, C. E. and I. Solomon. 1991. Configural information processing in auditing: The role of domain-specific knowledge. The Accounting Review (January): 100-119. (JSTOR link).

Brown, H. G. 1957. Division of retained earnings to reflect business needs. The Accounting Review (April): 258-263. (JSTOR link).

Brown, L. D. 2005. The importance of circulating and presenting manuscripts: Evidence from the accounting literature. The Accounting Review (January): 55-83. (JSTOR Link).

Brown, L. D. and J. C. Gardner. 1985. Applying citation analysis to evaluate the research contributions of accounting faculty and doctoral programs. The Accounting Review (April): 262-277. (JSTOR link).

Brown, L. D. and J. C. Y. Han. 1992. The impact of annual earnings announcements on convergence of beliefs. The Accounting Review (October): 862-875. (JSTOR link).

Brown, L. D. and K. Kim. 1993. The association between nonearnings disclosures by small firms and positive abnormal returns. The Accounting Review (July): 668-680. (JSTOR link).

Brown, L. D. and M. L. Caylor. 2005. A temporal analysis of quarterly earnings thresholds: Propensities and valuation consequences. The Accounting Review (April): 423-440. (JSTOR Link).

Brown, L. D. and M. S. Rozeff. 1979. The predictive value of interim reports for improving forecasts of future quarterly earnings. The Accounting Review (July): 585-591. (JSTOR link).

Brown, P. H. 1943. The Federal Regulatory Commissions. The Accounting Review (July): 244-248. (JSTOR link).

Brown, R. G. 1962. Changing audit objectives and techniques. The Accounting Review (October): 696-703. (JSTOR link).

Brown, R. O. 1964. College entrance tests and accounting grades. The Accounting Review (April): 481-486. (JSTOR link).

Brown, R. O. 1966. Predictions of accounting grades. The Accounting Review (April): 340-343. (JSTOR link).

Brown, S. H. 1964. Teaching the funds statement - A conceptual approach. The Accounting Review (July): 756-759. (JSTOR link).

Brown, V. H. 1961. Rate of return: Some comments on its applicability in capital budgeting. The Accounting Review (January): 50-62. (JSTOR link).

Brownell, P. 1981. Participation in budgeting, locus of control and organizational effectiveness. The Accounting Review (October): 844-860. (JSTOR link).

Brownell, P. 1982. A field study examination of budgetary participation and locus of control. The Accounting Review (October): 766-777. (JSTOR link).

Brownell, P. and M. McInnes. 1986. Budgetary participation, motivation, and managerial performance. The Accounting Review (October): 587-600. (JSTOR link).

Bruegman, D. C. and G. D. Brighton. 1963. Institutional accounting - How it differs from commercial accounting. The Accounting Review (October): 764-770. (JSTOR link).

Brugge, W. G. 1963. The accountancy profession in Greece. The Accounting Review (July): 596-600. (JSTOR link).

Brummet, R. L. 1955. Direct costing - Should it be a controversial issue? The Accounting Review (July): 439-443. (JSTOR link).

Brummet, R. L. 1957. Try this on your class, professor - A rejoinder. The Accounting Review (July): 480-484. (JSTOR link). (The all fixed cost company).

Brummet, R. L., E. G. Flamholtz and W. C. Pyle. 1968. Human resource measurement - A challenge for accountants. The Accounting Review (April): 217-224. (JSTOR link).

Brummet, R. L., P. T. Crossman, S. A. Pressler, W. K. Weltmer and G. A. Welsch. 1959. Report of Committee on Management Accounting. The Accounting Review (April): 207-214. (JSTOR link).

Brundage, M. U. and J. L. Livingstone. 1969. Simulation on a time-sharing computer utility system. The Accounting Review (July): 539-545. (JSTOR link).

Bruns, W. J. Jr. 1965. Business games in accounting instruction. The Accounting Review (July): 650-653. (JSTOR link).

Bruns, W. J. Jr. 1965. Inventory valuation and management decisions. The Accounting Review (April): 345-357. (JSTOR link).

Bruns, W. J. Jr. 1968. Accounting information and decision-making: Some behavioral hypotheses. The Accounting Review (July): 469-480. (JSTOR link).

Bruns, W. J. Jr. 1972. Behavioral sciences in the accounting curriculum. The Accounting Review (July): 591-595. (JSTOR link).

Brush, L. F. 1943. Graphic analysis of expense. The Accounting Review (October): 331-338. (JSTOR link).

Brush, L. F. 1944. Accounting curricula. The Accounting Review (October): 435-439. (JSTOR link).

Bryan, S. H. 1997. Incremental information content of required disclosures contained in management discussion and analysis. The Accounting Review (April): 285-301. (JSTOR link).

Bublitz, B. and M. Ettredge. 1989. The information in discretionary outlays: Advertising, research, and development. The Accounting Review (January): 108-124. (JSTOR link).

Buckless, F. A. and R. L. Peace. 1993. The influence of the source of professional standards on juror decision making. The Accounting Review (January): 164-175. (JSTOR link).

Buckless, F. A. and S. P. Ravenscroft. 1990. Contrast coding: A refinement of ANOVA in behavioral analysis. The Accounting Review (October): 933-945. (JSTOR link).

Buckley, D. A. and J. L. Dohr. 1936. Current problems of federal taxation. The Accounting Review (June): 183-187. (JSTOR link).

Buckley, J. W. 1966. Medicare and accounting. The Accounting Review (January): 75-82. (JSTOR link).

Buckley, J. W. 1967. Programmed instruction: With emphasis on accounting. The Accounting Review (July): 572-582. (JSTOR link).

Buckley, J. W. 1969. Programmed and non-programmed instruction: Integration criteria in curriculum design. The Accounting Review (April): 389-397. (JSTOR link).

Buckley, J. W., P. Kircher and R. L. Mathews. 1968. Methodology in accounting theory. The Accounting Review (April): 274-283. (JSTOR link).

Buckwalter, W. R. 1942. Accrued depreciation and the utility rate base in Pennsylvania. The Accounting Review (July): 265-277. (JSTOR link).

Budd, T. A. 1948. The selection and educational training of cost accountants. The Accounting Review (April): 183-192. (JSTOR link).

Budd, T. A. 1949. The effects of a national testing program on accounting education. The Accounting Review (April): 140-145. (JSTOR link).

Bullock, C. L. 1974. Reconciling economic depreciation with tax allocation. The Accounting Review (January): 98-103. (JSTOR link).

Burch, E. E. and W. R. Henry. 1974. Opportunity and incremental cost: Attempt to define in systems terms: A comment. The Accounting Review (January): 118-123. (JSTOR link).

Burdick, R. K. and J. H. Reneau. 1978. Within-item variation: A stochastic approach to audit uncertainty - A comment. The Accounting Review (October): 989-992. (JSTOR link).

Burgher, P. H. 1964. Pert and the auditor. The Accounting Review (January): 103-120. (JSTOR link).

Burgstahler, D. 1987. Inference from empirical research. The Accounting Review (January): 203-214. (JSTOR link).

Burgstahler, D. and J. Jiambalvo. 1986. Sample error characteristics and projection of error to audit populations. The Accounting Review (April): 233-248. (JSTOR link).

Burgstahler, D. C. and I. D. Dichev. 1997. Earnings, adaptation and equity value. The Accounting Review (April): 187-215. (JSTOR link).

Burgstahler, D. C., L. Hail and C. Leuz. 2006. The importance of reporting incentives: Earnings management in European private and public firms. The Accounting Review (October): 983-1016. (JSTOR link).

Burke, E. J. 1964. Objectivity and accounting. The Accounting Review (October): 837-849. (JSTOR link).

Burke, J. T. 1962. Stock dividends - Suggestions for clarification. The Accounting Review (April): 283-288. (JSTOR link).

Burke, W. L. 1963. Cost allocation and distribution-merchandise accounting. The Accounting Review (October): 802-812. (JSTOR link).

Burleson, H. 1953. Quasi-reorganization. The Accounting Review (January): 12-16. (JSTOR link).

Burnet, M. E. and A. L. Travis. 1964. A cooperative education program in public accounting. The Accounting Review (April): 460-463. (JSTOR link).

Burnett, T., T. E. King and V. C. Lembke. 1979. Equity method reporting for major finance company subsidiaries. The Accounting Review (October): 815-823. (JSTOR link).

Burns, D. C. and W. J. Haga. 1977. Much ado about professionalism: A second look at accounting. The Accounting Review (July): 705-715. (JSTOR link).

Burns, J. O. 1978. Professors' foreign travel expenses: Deductible or non-deductible? The Accounting Review (July): 736-745. (JSTOR link).

Burns, J. S., R. K. Jaedicke and J. M. Sangster. 1963. Financial reporting of purchase contracts used to guarantee large investments. The Accounting Review (January): 1-13. (JSTOR link).

Burns, T. J. 1968. Accounting courses at nineteen American universities. The Accounting Review (January): 137-147. (JSTOR link).

Burrell, O. K. 1928. A teaching device in ratios and turnovers. The Accounting Review (September): 274-277. (JSTOR link).

Burrell, O. K. 1929. An experiment in student and teacher rating. The Accounting Review (September): 194-197. (JSTOR link).

Burrell, O. K. and A. B. Stillman. 1930. An aptitude test for accounting. The Accounting Review (September): 257-262. (JSTOR link).

Burtchett, F. F. 1933. Substitute terminology for "stock dividends". The Accounting Review (December): 344. (JSTOR link).

Burton, E. J. 1977. Toward a theory of corporate social accounting: A comment. The Accounting Review (October): 971-976. (JSTOR link).

Burton, E. J., J. C. McKeown and J. L. Shlosberg. 1978. The generation and administration of examinations on interactive computer systems. The Accounting Review (January): 170-178. (JSTOR link).

Burton, N. L. 1942. Examination techniques and methods in advanced accounting. The Accounting Review (April): 114-119. (JSTOR link).

Bushee, B. J. 1998. The influence of institutional investors on myopic R&D investment behavior. The Accounting Review (July): 305-333. (JSTOR link).

Bushee, B. J., D. A. Matsumoto and G. S. Miller. 2004. Managerial and investor responses to disclosure regulation: The case of Reg FD and conference calls. The Accounting Review (July): 617-643. (JSTOR link).

Bushman, R. M. and R. J. Indjejikian. 1993. Stewardship value of "distorted" accounting disclosures. The Accounting Review (October): 765-782. (JSTOR link).

Bussman, J. F. 1976. Vocabulary: An integrative learning aid for students in intermediate accounting. The Accounting Review (April): 383-384. (JSTOR link).

Butler, S. A. 1986. Anchoring in the judgmental evaluation of audit samples. The Accounting Review (January): 101-111. (JSTOR link).

Butterbaugh, G. I. 1945. Dr. stands for debit. The Accounting Review (July): 340-344. (JSTOR link).

Butterworth, J. E. and B. A. Sigloch.1971. A generalized multi-stage input-output model and some derived equivalent systems. The Accounting Review (October): 700-716. (JSTOR link).

Buttimer, H. 1960. Statutory influence on treasury stock accounting. The Accounting Review (July): 476-481. (JSTOR link).

Buttimer, H. 1961. Dividends and the law. The Accounting Review (July): 434-438. (JSTOR link).

Buttimer, H. 1961. The allocation of combined net income in reciprocal affiliations. The Accounting Review (October): 649-650. (JSTOR link).

Buttimer, H. 1962. The evolution of stated capital. The Accounting Review (October): 746-752. (JSTOR link).

Buzby, S. L. 1974. Extending the applicability of probabilistic management planning and control models. The Accounting Review (January): 42-49. (JSTOR link).

Buzby, S. L. 1974. Selected items of information and their disclosure in annual reports. The Accounting Review (July): 423-435. (JSTOR link).

Buzby, S. L. 1975. Extending the applicability of probabilistic management planning and control models: A reply. The Accounting Review (October): 832-834. (JSTOR link).

Buzby, S. L. and H. Falk. 1979. Demand for social responsibility information by university investors. The Accounting Review (January): 23-37. (JSTOR link).

Byars, R. B. 1979. Income tax liability: A classroom approach. The Accounting Review (October): 791-793. (JSTOR link).

Byerly, R. A. 1941. Determining the effective rate of interest on a series of bonds. The Accounting Review (September): 281-287. (JSTOR link).

Byrne, R., A. Charnes, W. W. Cooper and K. Kortanek. 1968. Some new approaches to risk. The Accounting Review (January): 18-37. (JSTOR link).

Byrnes, T. W. 1935. The auditing laboratory at Columbia University. The Accounting Review (September): 295-298. (JSTOR link).

Byrnes, T. W. 1939. Auditing instruction by the laboratory method. The Accounting Review (March): 33-38. (JSTOR link).

Byrnes, T. W. 1944. The bank reconcilement. The Accounting Review (July): 300-301. (JSTOR link).

Byrnes, T. W. 1946. Private or public accounting. The Accounting Review (July): 308-309.

Byrnes, T. W. 1952. Never write a text-book, unless. The Accounting Review (July): 344-345. (JSTOR link).

Byrnes, T. W. 1953. Vingt Ans Apres. The Accounting Review (October): 515-516. (JSTOR link).

Byrnes, T. W. 1953. Where are you going, CPA? The Accounting Review (April): 177. (JSTOR link).


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