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

AAA Digital Library | Journal Bibliographies

Fagerberg, D. Jr. 1954. Spotlight on personal accounting. The Accounting Review (July): 355-364.

Fagerberg, D. Jr. 1955. Perspective in the practice of accountancy. The Accounting Review (April): 211-216.

Fagerberg, D. Jr. 1957. Why accounting? The Accounting Review (January): 3-7.

Fagerberg, D. Jr. 1972. Concerning three mischievous accounts. The Accounting Review (July): 454-457. (The clearing or "wash" account, the suspense account, and the over/short account).

Fairfield, P. M., J. S. Whisenant and T. L. Yohn. 2003. Accrued earnings and growth: Implications for future profitability and market mispricing. The Accounting Review (January): 353-371.

Fairfield, P. M., R. J. Sweeney and T. L. Yohn. 1996. Accounting classification and the predictive content of earnings. The Accounting Review (July): 337-355.

Falk, H. and J. A. Heintz. 1975. Assessing industry risk by ratio analysis. The Accounting Review (October): 758-779.

Falk, H. and J. A. Heintz. 1978. Assessing industry risk by ratio analysis: A reply. The Accounting Review (January): 210-215.

Falk, H. and L. A. Gordon. 1978. Assessing industry risk by ratio analysis: Validation. The Accounting Review (January): 216-227.

Falk, H. and T. Ophir. 1973. The effect of risk on the use of financial statements by investment decision-makers: A case study. The Accounting Review (April): 323-338.

Falls, G. 1955. The financial value of early tax deductions for depreciation. The Accounting Review (July): 515-518.

Falsetta, D., T. J. Rupert and A. M. Wright. 2013. The effect of the timing and direction of capital gain tax changes on investment in risky assets. The Accounting Review (March): 499-520.

Fan, Q. 2007. Earnings management and ownership retention for initial public offering firms: Theory and evidence. The Accounting Review (January): 27-64.

Fanning, K., C. P. Agoglia and M. D. Piercey. 2015. Unintended consequences of lowering disclosure thresholds. The Accounting Review (January): 301-320.

Farag, S. M. 1968. A planning model for the divisionalized enterprise. The Accounting Review (April): 312-320. (An input-output model).

Farber, D. B. 2005. Restoring trust after fraud: Does corporate governance matter? The Accounting Review (April): 539-561.

Farman, W. L. 1949. Teaching accounting concepts to the beginning student. The Accounting Review (July): 314-317.

Farman, W. L. 1951. Some basic assumptions underlying social accounting. The Accounting Review (January): 33-39.

Farman, W. L. 1953. Social accounting in subsistence and family-production type economies. The Accounting Review (July): 392-400.

Farman, W. L. 1964. National flow-of-funds: An accounting analysis. The Accounting Review (April): 392-404.

Farman, W. L. and Chi-Ming Hou. 1963. The balance of payments: An accounting analysis. The Accounting Review (January): 133-141.

Farrell, A. M., J. H. Grenier and J. Leiby. 2017. Scoundrels or stars? Theory and evidence on the quality of workers in online labor markets. The Accounting Review (January): 93-114. (Using online workers vs. students in accounting research).

Farrell, A. M., J. O. Goh and B. J. White. 2014. The effect of performance-based incentive contracts on system 1 and system 2 processing in affective decision contexts: fMRI and behavioral evidence. The Accounting Review (November): 1979-2010.

Farrelly, G. E., K. R. Ferris and W. R. Reichenstein. 1985. Perceived risk, market risk, and accounting determined risk measures. The Accounting Review (April): 278-288.

Faux, M. C. 1966. A new matrix approach to accounting training. The Accounting Review (January): 129-132.

Fekrat, M. A. 1972. The conceptual foundations of absorption costing. The Accounting Review (April): 351-355.

Fekrat, M. A. 1973. Absorption costing and fixed factors of production: A reply. The Accounting Review (January): 130-131.

Feldman, S. 1959. A critical appraisal of the current asset concept. The Accounting Review (October): 574-578.

Felix, W. L. Jr. 1972. Estimating the relationship between technical change and reported performance. The Accounting Review (January): 52-63.

Felix, W. L. Jr. 1976. Evidence on alternative means of assessing prior probability distributions for audit decision making. The Accounting Review (October): 800-807.

Felix, W. L. Jr. and W. R. Kinney, Jr. 1982. Research in the auditor's opinion formulation process: State of the art. The Accounting Review (April): 245-271.

Fellingham, J. C. and D. P. Newman. 1985. Strategic considerations in auditing. The Accounting Review (October): 634-650.

Fellingham, J. C. and M. A. Wolfson. 1985. Taxes and risk sharing. The Accounting Review (January): 10-17.

Fellingham, J. C. and R. A. Young. 1990. The value of self-reported costs in repeated investment decisions. The Accounting Review (October): 837-856.

Feltham, G. A. 1968. The value of information. The Accounting Review (October): 684-696.

Feltham, G. A. 1970. Some quantitative approaches to planning for multiproduct production systems. The Accounting Review (January): 11-26.

Feltham, G. A. 1973. In-process inventories and multiproduct production systems: A comment. The Accounting Review (April): 375-376.

Feltham, G. A. and J. A. Ohlson. 1999. Residual earnings valuation with risk and stochastic interest rates. The Accounting Review (April): 165-183.

Feltham, G. A. and J. S. Demski. 1970. The use of models in information evaluation. The Accounting Review (October): 623-640.

Feltham, G. A. and J. Xie. 1994. Performance measure congruity and diversity in multi-task principal/agent relations. The Accounting Review (July): 429-453.

Feltham, G. A., C. Hofmann and R. J. Idjejikian. 2016. Performance aggregation and decentralized contracting. The Accounting Review (January): 99-117.

Feng, M. and A. S. Koch. 2010. Once bitten, twice shy: The relations between outcomes of earnings guidance and management guidance strategy. The Accounting Review (November): 1951-1984.

Feng, M. and S. McVay. 2010. Analysts' incentives to overweight management guidance when revising their short-term earnings forecasts. The Accounting Review (September): 1617-1646.

Feng, M., C. Li, S. E. McVay and H. Skaife. 2015. Does ineffective internal control over financial reporting affect a firm's operations? The Accounting Review (March): 529-557.

Feng, M., J. D. Gramlich and S. Gupta. 2009. Special purpose vehicles: Empirical evidence on determinants and earnings management. The Accounting Review (November): 1833-1876.

Ferguson, A. 2013. Book review: Solvency in Financial Accounting by Julie E. Margret. The Accounting Review (September): 1860-1864.

Ferguson, A., J. R. Francis, D. J. Stokes. 2003. The effects of firm-wide and office-level industry expertise on audit pricing. The Accounting Review (April): 429-448.

Fergusson, D. A. 1954. Accounting and the price level. The Accounting Review (October): 639-642.

Fernald, H. B. 1943. Internal auditing. The Accounting Review (July): 228-234.

Fernald, H. B. 1944. Taxes and employment. The Accounting Review (January): 7-10.

Feroz, E. H. 2014. Book review: Handbook of Accounting and Development by Trevor Hopper, Mathew Tsamenyi, Shahzad Uddin, Danture Wickramasinghe. The Accounting Review (May): 1181-1184.

Feroz, E. H. and E. R. Wilson. 1992. Market segmentation and the association between municipal financial disclosure and net interest costs. The Accounting Review (July): 480-495. (Part of a forum on accounting in the public sector).

Ferrara, W. L. 1960. Idle capacity as a loss - Fact or fiction. The Accounting Review (July): 490-496.

Ferrara, W. L. 1961. Overhead costs and income measurement. The Accounting Review (January): 63-70.

Ferrara, W. L. 1961. The importance of idle capacity costs - A rejoinder. The Accounting Review (July): 422-424.

Ferrara, W. L. 1963. Relevant costing - Two points of view. The Accounting Review (October): 719-722.

Ferrara, W. L. 1966. Should investment and financing decisions be separated? The Accounting Review (January): 106-114.

Ferrara, W. L. 1971. Past activities of AAA committees on the CPA examination. The Accounting Review (April): 398-402.

Ferrara, W. L. 1977. Probabilistic approaches to return on investment and residual income. The Accounting Review (July): 597-604.

Ferrara, W. L. 1979. Fantasyland accounting research: Let's pretend... A comment. The Accounting Review (January): 197-198.

Ferrara, W. L. 1979. Probabilistic approaches to return on investment and residual income: A reply. The Accounting Review (July): 650-651.

Ferrara, W. L., J. C. Hayya and D. A. Nachman. 1972. Normalcy of profit in the Jaedicke-Robichek model. The Accounting Review (April): 299-307.

Ferri, F. and T. Sandino. 2009. The impact of shareholder activism on financial reporting and compensation: The case of employee stock options expensing. The Accounting Review (March): 433-466.

Ferris, K. R. 1977. A test of the expectancy theory of motivation in an accounting environment. The Accounting Review (July): 605-615.

Ferris, K. R. 1979. A test of the expectancy theory of motivation in an accounting environment: A response. The Accounting Review (April): 412-413.

Fertakis, J. P. 1969. On communication, understanding, and relevance in accounting reporting. The Accounting Review (October): 680-691. (For a discussion of this paper see Jensen, R. E. 1970. Empirical evidence from the behavioral sciences: Fish out of water. The Accounting Review (July): 502-508. For a reply see the paper below).

Fertakis, J. P. 1970. Empirical evidence - A reply. The Accounting Review (July): 509-512.

Fertig, P. E. 1960. Organization of an accounting program. The Accounting Review (April): 190-196.

Fess, P. E. 1961. The theory of manufacturing costs. The Accounting Review (July): 446-453.

Fess, P. E. 1962. Accounting instruction without rules. The Accounting Review (April): 342-344.

Fess, P. E. 1963. The relevant costing concept for income measurement - Can it be defended? The Accounting Review (October): 723-732.

Fess, P. E. 1966. The working capital concept. The Accounting Review (April): 266-270.

Fess, P. E. and W. L. Ferrara. 1961. The period cost concept for income measurement - Can it be defended? The Accounting Review (October): 598-602.

Fetter, F. A. 1937. Reformulation of the concepts of capital and income in economics and accounting. The Accounting Review (March): 3-12.

Fetters, M. L. and S. D. Grossman. 1974. Accounting for the receivable in a lease transaction: A dilemma. The Accounting Review (October): 851-852.

Feyerharm, R. W. 1955. Budgetary accounting procedures and accounting forms for small colleges and universities. The Accounting Review (January): 80-85.

Field, E. R. 1956. Legal conflicts and the study of accountancy. The Accounting Review (January): 126-128.

Field, J. E. 1960. Inventory valuation and the short-run cost function. The Accounting Review (January): 104-110.

Field, J. E. 1964. A flow of funds approach to accounting theory. The Accounting Review (July): 764-768.

Field, J. E. 1969. Toward a multi-level, multi-goal information system. The Accounting Review (July): 593-599.

Filbey, E. J. 1931. The deductibility of contributions as business expenses. The Accounting Review (September): 197-205.

Files, R., E. P. Swanson and S. Tse. 2009. Stealth disclosure of accounting restatements. The Accounting Review (September): 1495-1520.

Files, R., G. S. Martin and S. J. Rasmussen. 2019. Regulator-cited cooperation credit and firm value: Evidence from enforcement actions. The Accounting Review (July): 275-302.

Fill, W. L. 1952. The break-even chart. The Accounting Review (April): 202-209.

Financial Accounting Standards Subcommittee. 1976. The Accounting Review (Supplement): 236-241. Committee members are listed in the Front matter.

Financial Accounting Standards Subcommittee on Financial Reporting by Segments of a Business Enterprise. 1976. The Accounting Review (Supplement): 221-226. Committee members are listed in the Front matter.

Findlay, M. C. III. 1974. Financial lease evaluation under conditions of uncertainty: A comment. The Accounting Review (October): 794-795.

Finley, D. R. and W. M. Liao. 1981. A general decision model for cost-volume-profit analysis under uncertainty: A comment. The Accounting Review (April): 400-403.

Finnerty, J. E., R. N. Fitzsimmons and T. W. Oliver. 1980. Lease capitalization and systematic risk. The Accounting Review (October): 631-639.

Finney, H. A. 1944. Principles and conventions. The Accounting Review (October): 361-366.

Firmin, P. A. 1957. Educating tomorrow's accountant-today. The Accounting Review (October): 569-575.

Firmin, P. A. 1959. The five-year accounting program-with due and deliberate speed. The Accounting Review (October): 591-602.

Firmin, P. A. 1963. Dollar-value LIFO: Legitimate or not? The Accounting Review (April): 270-277.

Firmin, P. A. and J. J. Linn. 1967. Accounting systems course - A new concept. The Accounting Review (January): 124-127.

Firmin, P. A. and J. J. Linn. 1968. Information systems and managerial accounting. The Accounting Review (January): 75-82.

Firth, M. 1978. Qualified audit reports: Their impact on investment decisions. The Accounting Review (July): 642-650.

Firth, M. 1980. Perceptions of auditor independence and official ethical guidelines. The Accounting Review (July): 451-466.

Fischbacher, U. and U. Stefani. 2007. Strategic errors and audit quality: An experimental investigation. The Accounting Review (May): 679-704.

Fischer, P. E. and P. C. Stocken. 2010. Analyst information acquisition and communication. The Accounting Review (November): 1985-2009.

Fischer, P. E. and R. E. Verrecchia. 2000. Reporting bias. The Accounting Review (April): 229-245.

Fishburn, P. C. 1976. Theory versus practice in risk analysis: An empirical study: A comment. The Accounting Review (July): 657-662.

Fisher, A. J. 1940. Homestake Mining Company: Unit depletion, percentage depletion, discovery-value depletion. The Accounting Review (March): 103-115.

Fisher, I. and A. C. Littleton. 1930. General comments. The Accounting Review (March): 55-59.

Fisher, J. G., J. R. Frederickson and S. A. Peffer. 2000. Budgeting: An experimental investigation of the effects of negotiation. The Accounting Review (January): 93-114.

Fisher, J. G., L. A. Maines, S. A. Peffer and G. B. Sprinkle. 2002. Using budgets for performance evaluation: Effects of resource allocation and horizontal information asymmetry on budget proposals, budget slack, and performance. The Accounting Review (October): 847-865.

Fisher, J. G., L. A. Maines, S. A. Peffer and G. B. Sprinkle. 2005. An experimental investigation of employer discretion in employee performance evaluation and compensation. The Accounting Review (April): 563-583.

Fiske, W. P. 1940. Training for the controllership. The Accounting Review (June): 232-238.

Fiske, W. P. 1944. The teaching of cost accounting. The Accounting Review (April): 180-187.

Fiske, W. P. and C. L. van Sickle. 1933. The teaching of accounting in an engineering school. The Accounting Review (March): 25-29.

FitzGerald, J. W. 1952. Admission of a new partner by investment. The Accounting Review (January): 114-118.

FitzGerald, J. W. 1953. Accounting for variation in gross profit. The Accounting Review (January): 114-127.

Fitzpatrick, P. J. 1934. Transitional stages of a business failure. The Accounting Review (December): 337-340.

Fjeld, E. I. 1927. An aid in grading papers in accounting. The Accounting Review (September): 286-289.

Fjeld, E. I. 1936. Balance-sheet form and classification in corporate reports. The Accounting Review (September): 211-229.

Fjeld, E. I. 1936. Classification and terminology of individual balance-sheet items. The Accounting Review (December): 330-345.

Flamholtz, E. 1971. A model for human resource valuation: A stochastic process with service rewards. The Accounting Review (April): 253-267.

Flamholtz, E. 1972. Toward a theory of human resource value in formal organizations. The Accounting Review (October): 666-678.

Flamholtz, E. G. 1972. On the use of the economic concept of human capital in financial statements: A comment. The Accounting Review (January): 148-152.

Flanders, D. P. 1959. Accounting and economics: A note with special reference to "the teaching of social accounting". The Accounting Review (January): 68-73.

Flanders, D. P. 1961. Accountancy, systematized learning, and economics. The Accounting Review (October): 564-576.

Fleck, L. H. 1926. The incidence of abandonment losses. The Accounting Review (June): 48-59.

Fleig, W. J. 1948. Use of slides in accounting instruction. The Accounting Review (July): 282-284.

Fleig, W. J. 1950. The use of films in accounting instruction. The Accounting Review (January): 94-96.

Fleischman, R. K. 2009. Accounting is an Evolved Economic Institution by Gregory B. Waymire, Sudipta Basu. The Accounting Review (November): 2039-2041.

Fleischman, R. K. and L. D. Parker. 1991. British entrepreneurs and pre-industrial revolution evidence of cost management. The Accounting Review (April): 361-375.

Flesher, D. L. 1977. Advertising effectiveness and accounting policy: A comment. The Accounting Review (January): 261-263.

Flesher, D. L. and T. K. Flesher. 1986. Ivar Kreuger's contribution to U.S. financial reporting. The Accounting Review (July): 421-434.

Flewellen, W. C. Jr. 1960. Concept of depreciation accounting held by the United States Supreme Court. The Accounting Review (July): 413-421.

Florou, A. and P. F. Pope. 2012. Mandatory IFRS adoption and institutional investment decisions. The Accounting Review (November): 1993-2025.

Florou, A., S. Morricone and P. F. Pope. 2020. Proactive financial reporting enforcement: Audit fees and financial reporting quality effects. The Accounting Review (March): 167-197.

Flory, S. M., T. J. Phillips, Jr., R. E. Reidenbach and D. P. Robin. 1992. A multidimensional analysis of selected ethical issues in accounting. The Accounting Review (April): 284-302.

Flory, S. M., T. J. Phillips, Jr., R. E. Reidenbach and D. P. Robin. 1993. A reply to "A comment on 'A multidimensional analysis of selected ethical issues in accounting' ". The Accounting Review (April): 417-421.

Flynn, T. D. 1948. Public accountants' staff training programs. The Accounting Review (October): 410-413.

Fogler, H. R. 1972. Ranking techniques and capital budgeting. The Accounting Review (January): 134-143.

Fontes, J. C., A. Panaretou and K. V. Peasnell. 2018. The impact of fair value measurement for bank assets on information asymmetry and the moderating effect of own credit risk gains and losses. The Accounting Review (November): 127-147.

Foran, M. F. 1977. An experimental study of the effects of participation, authoritarianism and feedback on cognitive dissonance in a standard setting situation: A reply. The Accounting Review (July): 762-764.

Foran, M. F. and D. T. DeCoster. 1974. An experimental study of the effects of participation, authoritarianism, and feedback on cognitive dissonance in a standard setting situation. The Accounting Review (October): 751-763.

Forbes, J. F. 1944. Observations of a CPA examiner. The Accounting Review (April): 135-139.

Ford, A. 1969. Should cost be assigned to conversion value? The Accounting Review (October): 818-822.

Ford, A. 1975. Travel expenses for a visiting professor. The Accounting Review (April): 338-344.

Fordon, J. V. 1951. Profit variations. The Accounting Review (October): 574-576.

Foster, G. 1975. Accounting earnings and stock prices of insurance companies. The Accounting Review (October): 686-698.

Foster, G. 1977. Quarterly accounting data: Time-series properties and predictive-ability results. The Accounting Review (January): 1-21.

Foster, G. 2010. Abraham J. (Abe) Briloff: A Biography, Studies in the Development of Accounting Thought, Volume 11 by E. Richard Criscione. The Accounting Review (September): 1814-1815.

Foster, G., C. Olsen and T. Shevlin. 1984. Earnings releases, anomalies, and the behavior of security returns. The Accounting Review (October): 574-603.

Foster, L. O. 1933. Accounting in the liberal arts curriculum. The Accounting Review (March): 22-25.

Foster, L. O. 1935. Teaching cost accounting. The Accounting Review (March): 15-17.

Foster, L. O. 1941. The asset approach to elementary accounting. The Accounting Review (March): 8-15.

Foster, L. O., H. R. Hatfield and J. R. Wildman. 1930. Is appreciation a depreciating element? The Accounting Review (March): 44-55.

Foster, T. W. III and D. Vickrey. 1978. The incremental information content of the 10-K. The Accounting Review (October): 921-934.

Foster, T. W. III and D. Vickrey. 1978. The information content of stock dividend announcements. The Accounting Review (April): 360-370.

Foster, T. W. III, P. R. Koogler and D. Vickrey. 1991. Valuation of executive stock options and the FASB proposal. The Accounting Review (July): 595-610.

Foster, T. W. III, P. R. Koogler and D. Vickrey. 1993. Valuation of executive stock options and the FASB proposal: An extension. The Accounting Review (January): 184-189.

Fox, H. W. 1961. Statistical error concepts related to accounting. The Accounting Review (April): 282-284.

Foy, W. A. 1945. Studying auditing procedure. The Accounting Review (October): 458-464.

Frakes, A. H. 1977. Introductory accounting objectives and intermediate accounting performance. The Accounting Review (January): 200-210.

Frakes, A. H. and M. F. Foran. 1978. A framework for examining the evaluative function of accounting learning activities. The Accounting Review (January): 148-154.

Francia, A. J. and R. H. Strawser. 1971. Perceptions of financial reporting practices by accounting educators: An empirical study. The Accounting Review (April): 380-384.

Francis, B. B., D. M. Hunter, D. M. Robinson, M. N. Robinson and X. Yuan. 2017. Auditor changes and the cost of bank debt. The Accounting Review (May): 155-184.

Francis, B. B., D. M. Hunter, D. M. Robinson, M. N. Robinson and X. Yaun. 2018. Erratum: Auditor changes and the cost of bank debt. The Accounting Review (November): 395.

Francis, J. 1990. Accounting for futures contracts and the effect on earnings variability. The Accounting Review (October): 891-910.

Francis, J. and K. Schipper. 2011. Earnings Management: Emerging Insights in Theory, Practice, and Research by Joshua Ronen, Varda (Lewinstein) Yaari. The Accounting Review (November): 2193-2196.

Francis, J., K. Schipper and L. Vincent. 2002. Expanded disclosures and the increased usefulness of earnings announcements. The Accounting Review (July): 515-546.

Francis, J., R. LaFond, P. M. Olsson and K. Schipper. 2004. Costs of equity and earnings attributes. The Accounting Review (October): 967-1010.

Francis, J. R. and M. D. Yu. 2009. Big 4 office size and audit quality. The Accounting Review (September): 1521-1552.

Francis, J. R. and P. N. Michas. 2013. The contagion effect of low-quality audits. The Accounting Review (March): 521-552.

Francis, J. R., I. K. Khurana and R. Pereira. 2005. Disclosure incentives and effects on cost of capital around the world. The Accounting Review (October): 1125-1162.

Francis, J. R., K. Reichelt and D. Wang. 2005. The pricing of national and city-specific reputations for industry expertise in the U.S. audit market. The Accounting Review (January): 113-136.

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

Francis, J. R. and E. R. Wilson. 1988. Auditor changes: A joint test of theories relating to agency costs and auditor differentiation. The Accounting Review (October): 663-682.

Francis, J. R., M. L. Pinnuck and O. Watanabe. 2014. Auditor style and financial statement comparability. The Accounting Review (March): 605-633.

Francis, M. E. 1973. Accounting and the evaluation of social programs: A critical comment. The Accounting Review (April): 245-257.

Franco, F. 2013. Book review: Corporate Governance Failures: The Role of Institutional Investors in the Global Financial Crisis by Andrew T. Williams. The Accounting Review (May): 1132-1135.

Franco, F. 2016. Book review: Institutional Investor Activism: Hedge Funds and Private Equity, Economics and Regulation. The Accounting Review (March): 707-710.

Franco, F., O. Urcan and F. P. Vasvari. 2016. Corporate diversification and the cost of debt: The role of segment disclosures. The Accounting Review (July): 1139-1165.

Frank, M. L. and V. B. Hoffman. 2015. How audit reviewers respond to an audit preparer's affective bias: The ironic rebound effect. The Accounting Review (March): 559-577.

Frank, M. M., L. J. Lynch and S. O. Rego. 2009. Tax reporting aggressiveness and its relation to aggressive financial reporting. The Accounting Review (March): 467-496.

Frank, W. 1965. A computer application in process cost accounting. The Accounting Review (October): 854-862.

Frank, W. and R. Manes. 1967. A standard cost application of matrix algebra. The Accounting Review (July): 516-525.

Frank, W. G. 1972. Evaluation of wage incentives: Fixed costs, revisited. The Accounting Review (January): 155-160.

Frank, W. G. 1974. Solving financial planning problems using input-output models. The Accounting Review (April): 371-376.

Frank, W. G. 1976. Laspeyres indexes for variance analysis in cost accounting: A comment. The Accounting Review (April): 427-431.

Frank, W. G. and J. J. Weygandt. 1970. Convertible debt and earnings per share: Pragmatism vs. good theory. The Accounting Review (April): 280-289.

Frank, W. G. and J. J. Weygandt. 1971. The APB, yield indices, and predictive ability: A reply. The Accounting Review (April): 338-341.

Frankel, M. and R. Trezevant. 1994. The year-end LIFO inventory purchasing decision: An empirical test. The Accounting Review (April): 382-398.

Frankel, R., M. McNichols and G. P. Wilson. 1995. Discretionary disclosure and external financing. The Accounting Review (January): 135-150.

Frankel, R. M. and Y. Sun. 2018. Predicting accruals based on cash-flow properties. The Accounting Review (September): 165-186.

Frankel, R. M., A. Kalay and G. Sadka and Y. Zou. 2021. Complementarity between audited financial reporting and voluntary disclosure: The case of former Andersen clients. The Accounting Review (November): 215-238.

Frankel, R. M., M. F. Johnson and K. K. Nelson. 2002. The relation between auditors' fees for nonaudit services and earnings management. The Accounting Review (Supplement: Quality of Earnings Conference): 71-105.

Frankfurter, G. and B. Horwitz. 1972. The effects of Accounting Principles Board Opinion No. 15 on earnings per share: A simulation study. The Accounting Review (April): 245-259.

Frazer, G. E. 1929. Accounting in Italy. The Accounting Review (March): 33-37.

Frecka, T. J. and W. S. Hopwood. 1983. The effects of outliers on the cross-sectional distributional properties of financial ratios. The Accounting Review (January): 115-128.

Frederick, D. M. 1991. Auditors' representation and retrieval of internal control knowledge. The Accounting Review (April): 240-258. (Part of a forum on cognitive research in auditing).

Frederick, M. L. 1927. Interneship in accounting - Its value as a training for administrative positions. The Accounting Review (December): 348-353.

Frederick, M. L. 1938. The personality factor in accounting success. The Accounting Review (December): 400-404.

Frederickson, J. R. 1992. Relative performance information: The effects of common uncertainty and contract type on agent effort. The Accounting Review (October): 647-669.

Frederickson, J. R. and J. S. Miller. 2004. The effects of pro forma earnings disclosures on analysts' and nonprofessional investors' equity valuation judgments. The Accounting Review (July): 667-686.

Frederickson, J. R. and L. Zolotoy. 2016. Competing earnings announcements: Which announcement do investors process first? The Accounting Review (March): 441-462.

Frederickson, J. R., F. D. Hodge and J. H. Pratt. 2006. The evolution of stock option accounting: Disclosure, voluntary recognition, mandated recognition, and management disavowals. The Accounting Review (October): 1073-1093.

Free, C., A. J. Trotman and K. T. Trotman. 2021. How audit committee chairs address information-processing barriers. The Accounting Review (January): 147-169.

Freedman, M. 2009. Sustainability Accounting and Accountability by Jeffrey Unerman, Jan Beggington, Brendan O'Dwyer. The Accounting Review (March): 613-615.

Freeman, R. A. 1955. Reporting and interpreting the cost of state government. The Accounting Review (April): 232-239.

Freeman, R. N. 1981. The disclosure of replacement cost accounting data and its effect on transaction volumes: A comment. The Accounting Review (January): 177-180.

Fremgen, J. M. 1962. Variable costing for external reporting - A reconsideration. The Accounting Review (January): 76-81.

Fremgen, J. M. 1964. The direct costing controversy - An identification of issues. The Accounting Review (January): 43-51.

Fremgen, J. M. 1967. Utility and accounting principles. The Accounting Review (July): 457-467.

Fremgen, J. M. 1968. The going concern assumption: A critical appraisal. The Accounting Review (October): 649-656.

Frese, W. F. 1935. Property rights of stockholders under the 1933 Illinois Business Corporation Act. The Accounting Review (June): 136-148.

Friberg, R. A. 1973. Probabilistic depreciation with a varying salvage value. The Accounting Review (January): 50-60.

Fried, D. and A. Schiff. 1981. CPA switches and associated market reactions. The Accounting Review (April): 326-341.

Fried, D. and J. Livnat. 1981. Interim statements: An analytical examination of alternative accounting techniques. The Accounting Review (July): 493-509.

Fried, D. and J. Livnat. 1985. Alternative interim reporting techniques within a dynamic framework: A reply. The Accounting Review (April): 295-297.

Fried, S. 1955. A short-cut method for simultaneous tax computation. The Accounting Review (April): 316-319.

Friedman, H. L. 2020. Investor preference for director characteristics: Portfolio choice with gender bias. The Accounting Review (September): 117-147.

Friedman, L. A. 1978. An exit-price income statement. The Accounting Review (January): 18-30.

Friedman, L. A. 1978. Exit-price liabilities: An analysis of the alternatives. The Accounting Review (October): 895-909.

Friedman, M. E. 1981. The effect on achievement of using the computer as a problem-solving tool in the intermediate accounting Course. The Accounting Review (January): 137-143.

Friend, I. 1949. Financial statements for the economy. The Accounting Review (July): 239-247.

Frimor, H. 2014. Book review: Explicit and Implicit Incentives for Multiple Agents by Johathan Glover. The Accounting Review (January): 406-409.

Frisbee, I. N. 1939. The application of governmental accounting principles to practice. The Accounting Review (March): 27-33.

Frisbee, I. N. 1947. Experience as a necessary qualification for the CPA certificate. The Accounting Review (January): 1-6.

Frisbee, I. N. and D. M. Shonting. 1936. Accounting for "income" municipalities. The Accounting Review (June): 164-171.

Frisber, I. N. 1930. Problems in presenting the financial condition of an endowed college or university. The Accounting Review (September): 215-221.

Froebe, J. A. 1959. The use of visual aids in the teaching of accounting. The Accounting Review (October): 656-657.

Frost, C. A. and V. L. Bernard. 1989. The role of debt covenants in assessing the economic consequences of limiting capitalization of exploration costs. The Accounting Review (October): 788-808.

Frucot, V. and W. T. Shearon. 1991. Budgetary participation, locus of control, and Mexican managerial performance and job satisfaction. The Accounting Review (January): 80-99.

Frumer, S. 1962. Incorporating managerial controls into introductory cost accounting. The Accounting Review (July): 551-554.

Frye, M. A. 1947. Women's accounting societies. The Accounting Review (July): 304-306.

Fryxell, C. A. 1930. Should appreciation be brought into the accounts? The Accounting Review (June): 157-158.

Fryxell, C. A. 1935. A dilemma in teaching elementary accounting. The Accounting Review (March): 6-7.

Fuerst, E. 1954. Share capital in foreign exchange accounting. The Accounting Review (April): 281-285.

Fuller, S. H., J. R. Joe and B. L. Luippold. 2021. The effect of auditor reporting choice and audit committee oversight on management financial disclosures. The Accounting Review (November): 239-274.

Fullerton, G. G. 1952. Accounting for variation in gross profit. The Accounting Review (April): 244-246.

Fung, S. Y. K., F. A. Gul and J. Krishnan. 2012. City-level auditor industry specialization, economies of scale, and audit pricing. The Accounting Review (July): 1281-1307.

Funk, R. W. 1950. Illustrations to aid in explaining the two methods of pricing inventory activity. The Accounting Review (October): 441-442.

Funk, R. W. 1950. Recent developments in accounting theory and practice. The Accounting Review (July): 292-301.

Furlong, W. L. 1966. Minimizing foreign exchange losses. The Accounting Review (April): 244-252.

Gaa, C. J. 1944. Standards for income determination. The Accounting Review (July): 270-274.

Gaa, C. J. 1951. Notes on the 1950 annual convention. The Accounting Review (April): 253-254.

Gaa, C. J. 1952. Income taxation of business in 1952: Altered by the Revenue Act of 1951. The Accounting Review (July): 273-283.

Gaa, C. J. 1952. Report of the annual convention. The Accounting Review (January): 126-129.

Gaa, C. J. 1953. Report of the annual convention. The Accounting Review (January): 110-112.

Gaa, C. J. 1954. Report of the annual convention. The Accounting Review (January): 130-131.

Gaa, C. J. 1955. An experiment in staff training: The Advanced Training Center of the Internal Revenue Service. The Accounting Review (January): 28-36.

Gaa, C. J. 1960. Presidents' messages. The Accounting Review (April): 351-355.

Gaa, C. J. 1961. Report of the 1960 President. The Accounting Review (April): 285-289.

Gaa, J. C. 1986. User primacy in corporate financial reporting: A social contract approach. The Accounting Review (July): 435-454.

Gaa, J. C. 2010. Accounting and Business Ethics: An Introduction by Ken McPhail, Diane Walters. The Accounting Review (September): 1817-1820.

Galitzer, P. 1944. The intra-family tax saving device. The Accounting Review (October): 430-434.

Galitzer, P. 1947. Mathematical formulae and their interpretations. The Accounting Review (October): 372-378.

Gallimberti, C. M. 2021. Borrowers' financial reporting and the quality of banks' loan portfolios. The Accounting Review (March): 261-301.

Gambling, T. 1971. Input-output analysis and the cost model: A reply. The Accounting Review (April): 376-379.

Gambling, T. E. 1968. LIFO vs FIFO under conditions of "certainty". The Accounting Review (April): 387-389.

Gambling, T. E. 1974. A system dynamics approach to human resource accounting. The Accounting Review (July): 538-546.

Gambling, T. E. and A. Nour. 1970. A note on input-output analysis: Its uses in macro-economics and micro-economics. The Accounting Review (January): 98-102.

Gamoneda, R. G. 1967. Time to double at compound interest. The Accounting Review (January): 132-134.

Gao, P. 2010. Disclosure quality, cost of capital, and investor welfare: 2008 American Accounting Association competitive manuscript award winner. The Accounting Review (January): 1-29.

Gao, P. and G. Zhang. 2019. Accounting manipulation, peer pressure, and internal control. The Accounting Review (January): 127-151.

Gao, P. and G. Zhang. 2019. Auditing standards, professional judgment, and audit quality. The Accounting Review (November): 201-225.

Gao, X., T. J. Wong, L. Xia and G. Yu. 2021. Network-induced agency conflicts in delegated portfolio management. The Accounting Review (January): 171-198.

Gao, Z., J. N. Myers, L. A. Myers and W. Wu. 2019. Can a hybrid method improve equity valuation? An empirical evaluation of the Ohlson and Johannesson (2016) model. The Accounting Review (November): 227-252.

Garbade, W. H. 1944. Internal control and the internal auditor. The Accounting Review (October): 416-421.

Garner, D. E. 1972. New student rights and academic freedom in the classroom. The Accounting Review (April): 393-394.

Garner, P. 1957. A Report by the Task Committee on Faculty Personnel: Training for more effective accounting instruction. The Accounting Review (April): 250-252.

Garner, P. 1957. Professional development of the accounting faculty member. The Accounting Review (April): 297-305.

Garner, P. 1958. Some impressions from the Seventh International Congress of Accountants Amsterdam, Holland. The Accounting Review (April): 228-229.

Garner, P. 1959. The challenges of a continuing educational program for public accountants. The Accounting Review (April): 226-231.

Garner, S. P. 1940. Elementary courses in cost accounting. The Accounting Review (September): 343-350.

Garner, S. P. 1942. Industrial accounting instruction and the national-defense program. The Accounting Review (April): 125-131.

Garner, S. P. 1947. Historical development of cost accounting. The Accounting Review (October): 385-389.

Garner, S. P. 1948. The course in internal auditing. The Accounting Review (October): 414-417.

Garner, S. P. 1951. Message from the 1951 President. The Accounting Review (April): 252.

Garner, S. P. 1952. Report of the 1951 President. The Accounting Review (April): 223-231.

Garner, S. P. 1953. Annual regional meetings in the southern section. The Accounting Review (July): 327.

Garrison, R. H. 1968. Methodology of lease capitalization. The Accounting Review (October): 782-784.

Garver, R. 1932. The evaluation of a certain type of property. The Accounting Review (March): 70-74.

Gaumnitz, B. R. and J. E. Thompson. 1987. Establishing the common stock equivalence of convertible bonds. The Accounting Review (July): 601-622.

Gaver, J. J. and K. M. Gaver. 1998. The relation between nonrecurring accounting transactions and CEO cash compensation. The Accounting Review (April): 235-253.

Gaver, J. J. and S. Utke. 2019. Audit quality and specialist tenure. The Accounting Review (May): 113-147.

Gaver, J. J., K. M. Gaver and G. P. Battistel. 1992. The stock market reaction to performance plan adoptions. The Accounting Review (January): 172-182.

Gaynor, E. W. 1956. Reliability of sampling plans in auditing. The Accounting Review (April): 253-257.

Gaynor, L. M., L. S. McDaniel, T. L. Neal. 2006. The effects of joint provision and disclosure of nonaudit services on audit committee members' decisions and investors' preferences. The Accounting Review (July): 873-896.

Ge, R., Y. Ji and H. Louis. 2021. Accounting quality and alliance contract provisions. The Accounting Review (July): 261-287.

Gebhardt, G. 2008. The Global Accounting Experiment by Nicolas Veron. The Accounting Review (May): 861-862.

Gee, E. A. 1926. The Tale of the controlling account. The Accounting Review (December): 76-80.

Geiger, M. A. and D. S. North. 2006. Does hiring a new CFO change things? An investigation of changes in discretionary accruals. The Accounting Review (July): 781-809.

Gellein, O. S. 1951. Development of an instructional approach to the statement of funds. The Accounting Review (April): 260-262.

Gene, B. R. 2013. Double entry: How the merchants of Venice shaped the modern world - and how their invention could make or break the planet. The Accounting Review (January): 354-356.

Gerber, Q. N. 1962. Accounting education below C.P.A. standards - An international approach. The Accounting Review (April): 346-349.

Gerboth, D. L. 1973. Research, intuition, and politics in accounting inquiry. The Accounting Review (July): 475-482.

Ghannam, S., M. Bugeja and Z. P. Matolcsy. 2019. Are qualified and experience outside directors willing to join fraudulent firms and if so, why? The Accounting Review (March): 205-227.

Ghicas, D. C. 1990. Determinants of actuarial cost method changes for pension accounting and funding. The Accounting Review (April): 384-405.

Ghosh, A. and D. Moon. 2005. Auditor tenure and perceptions of audit quality. The Accounting Review (April): 585-612.

Gibbins, M. 1977. Classificatory smoothing of income with extraordinary items: Research implications. The Accounting Review (April): 516-524.

Gibbins, M. 2002. Evidence from auditors about managers' and auditors' earnings management decisions: Discussion. The Accounting Review (Supplement: Quality of Earnings Conference): 203-211.

Gibbins, M. and F. M. Wolf. 1982. Auditors' subjective decision environment - The case of a normal external audit. The Accounting Review (January): 105-124.

Gibbs, G. 1958. New cost accounting concepts. The Accounting Review (January): 96-101.

Gibbs, G. 1964. Professors' taxable income and deductions. The Accounting Review (October): 1004-1007.

Gibbs, M., K. A. Merchant, W. A. Van der Stede and M. E. Vargus. 2004. Determinants and effects of subjectivity in incentives. The Accounting Review (April): 409-436.

Gibbs, T. E. 1977. A general theory of evidence as the conceptual foundation in auditing theory: A comment. The Accounting Review (July): 751-755.

Gibbs, T. E. and L. J. McKell. 1977. Computing the implicit interest rate under SFAS No. 13. The Accounting Review (October): 925-929.

Gibson, J. C. 1927. A standard cost problem. The Accounting Review (December): 362-387.

Gibson, J. C. 1935. Emphasis in cost accounting. The Accounting Review (March): 13-15.

Gibson, J. E. 1962. Law and/or accounting. The Accounting Review (January): 110-115.

Gibson, J. L. 1963. Accounting in the decision-making process: Some empirical evidence. The Accounting Review (July): 492-500.

Gibson, R. W. 1965. Comparative professional accountancy - Australia. The Accounting Review (January): 196-203.

Gigler, F. and M. Penno. 1995. Imperfect competition in audit markets and its effect on the demand for audit-related services. The Accounting Review (April): 317-336.

Gigler, F. B. and T. Hemmer. 2001. Conservatism, optimal disclosure policy, and the timeliness of financial reports. The Accounting Review (October): 471-493.

Gilles, L. H. Jr. 1963. Statutory depletion - Subsidy in disguise? The Accounting Review (October): 776-784.

Gilman, S. 1937. Is college the only way? The Accounting Review (June): 105-111.

Gilman, S. 1944. Accounting principles and the current classification. The Accounting Review (April): 109-116.

Gilman, S. 1946. Correspondence courses in the accounting education program. The Accounting Review (October): 396-404.

Gimbar, C., B. Hansen and M. E. Ozlanski. 2016. The effect of critical audit matter paragraphs and accounting standard precision on auditor liability. The Accounting Review (November): 1629-1646.

Giner, B. 2008. Globalisation of Accounting Standards by Jayne M. Godfrey, Keryn Chalmers. The Accounting Review (May): 859-861.

Gipper, B., L. Hail and C. Leuz. 2021. On the economics of mandatory audit partner rotation and tenure: Evidence from PCAOB data. The Accounting Review (March): 303-331.

Givens, H. R. 1966. An application of curvilinear break-even analysis. The Accounting Review (January): 141-143.

Givens, H. R. 1966. Basic accounting postulates. The Accounting Review (July): 458-463.

Givoly, D. 1985. The formation of earnings expectations. The Accounting Review (July): 372-386.

Givoly, D. 2018. Book review: Financial Analysts and Their Contribution to Well-Functioning Capital Markets by Mark Bradshaw, Yonca Ertimur and Patricia O'Brien. The Accounting Review (September): 359-362.

Givoly, D. and C. Hayn. 1992. The valuation of the deferred tax liability: Evidence from the stock market. The Accounting Review (April): 394-410.

Givoly, D. and D. Palmon. 1982. Timeliness of annual earnings announcements: Some empirical evidence. The Accounting Review (July): 486-508.

Givoly, D., C. K. Hayn and A. Natarajan. 2007. Measuring reporting conservatism. The Accounting Review (January): 65-106.

Givoly, D., C. K. Hayn and S. P. Katz. 2010. Does public ownership of equity improve earnings quality? The Accounting Review (January): 195-225.

Glaeser, S. A. and W. R. Landsman. 2021. Deterrent disclosure. The Accounting Review (September): 291-315.

Glaum, M., W. R. Landsman and S. Wyrwa. 2018. Goodwill impairment: The effects of public enforcement and monitoring by institutional investors. The Accounting Review (November): 149-180.

Gleason, C. A. and C. M. C. Lee. 2003. Analyst forecast revisions and market price discovery. The Accounting Review (January): 193-225.

Gleason, C. A. and L. F. Mills. 2002. Materiality and contingent tax liability reporting. The Accounting Review (April): 317-342.

Gleason, C. A., N. T. Jenkins and W. B. Johnson. 2008. The contagion effects of accounting restatements. The Accounting Review (January): 83-110.

Glein, I. N. and J. B. Wallace, Jr. 1974. Probabilistically answered examinations: A field test. The Accounting Review (April): 363-366.

Glendening, M., E. G. Mauldin and K. W. Shaw. 2019. Determinants and consequences of quantitative critical accounting estimate disclosures. The Accounting Review (September): 189-218.

Glos, R. E. 1935. The teaching of elementary accounting. The Accounting Review (March): 4-6.

Glover, F. 1969. Management decision and integer programming. The Accounting Review (April): 300-303.

Glover, F. 1972. Comment on a note by Currin and Spivey. The Accounting Review (January): 147.

Glover, J. 2014. Book review: Earnings Management, Conservatism, and Earnings Quality by Ralf Ewert, Alfred Wagenhofer. The Accounting Review (March): 791-794.

Glover, J. C. and H. Xue. 2020. Team incentives and bonus floors in relational contracts. The Accounting Review (November): 181-212.

Glover, J. C. and H. H. Lin. 2018. Accounting conservatism and incentives: Intertemporal considerations. The Accounting Review (November): 181-201.

Gluick, L. 1947. What's wrong with our textbooks? The Accounting Review (January): 36-38.

Godfrey, J. T. 1971. Short-run planning in a decentralized firm. The Accounting Review (April): 286-297.

Godfrey, J. T. and T. R. Prince. 1971. The accounting model from an information systems perspective. The Accounting Review (January): 75-89.

Goetz, B. E. 1967. Debit, credit, and input-output tables. The Accounting Review (July): 589-591.

Goetz, B. E. 1967. Professorial obsolescence. The Accounting Review (January): 53-61.

Goetz, B. E. 1967. Transfer prices: An exercise in relevancy and goal congruence. The Accounting Review (July): 435-440.

Goetz, B. E. 1969. A first-year accounting course. The Accounting Review (October): 823-832.

Goetz, B. E. 1969. The effect of a cost-plus contract on transfer prices. The Accounting Review (April): 398-400.

Goetz, B. E. 1971. A problem in discounted cash flow. The Accounting Review (January): 162-164.

Goetz, B. E. 1973. A note on discounted cash flow examples: A reply. The Accounting Review (January): 135-136.

Goggans, T. P. 1964. The accountant's role in wage negotiations. The Accounting Review (July): 627-630.

Goggans, T. P. 1965. Break-even analysis with curvilinear functions. The Accounting Review (October): 867-871.

Goggin, W. J. 1926. A method of solving accounting problems. The Accounting Review (December): 63-75.

Goh, B. W. and D. Li. 2011. Internal controls and conditional conservatism. The Accounting Review (May): 975-1005.

Goh, B. W., J. Lee, C. Y. Lim and T. Shevlin. 2016. The effect of corporate tax avoidance on the cost of equity. The Accounting Review (November): 1647-1670.

Gold, A., U. Gronewold and S. E. Salterio. 2014. Error management in audit firms: Error climate, type, and originator. The Accounting Review (January): 303-330.

Gold, A., W. R. Knechel and P. Wallage. 2012. The effect of the strictness of consultation requirements on fraud consultation. The Accounting Review (May): 925-949.

Goldberg, L. 1951. The funds statement reconsidered. The Accounting Review (October): 485-491.

Goldberg, L. 1953. The exposition of fundamental accounting procedure. The Accounting Review (April): 280-282.

Goldberg, L. 1955. Concepts of depreciation. The Accounting Review (July): 468-484.

Goldberg, L. 1963. The present state of accounting theory. The Accounting Review (July): 457-469.

Goldman, A. and B. Barlev. 1974. The auditor-firm conflict of interests: Its implications for independence. The Accounting Review (October): 707-718.

Goldman, A. and B. Barlev. 1975. The auditor-firm conflict of interests: Its implications for independence: A reply. The Accounting Review (October): 848-853.

Goldman, A. and B. Barlev. 1975. The auditor-firm conflict of interests: Its implications for independence: A reply. The Accounting Review (October): 857-859.

Goldman, D. 1933. The accountant in bankruptcy and receivership cases. The Accounting Review (September): 219-223.

Goldschmidt, Y. and S. Smidt. 1969. Valuing the firm's durable assets for managerial information. The Accounting Review (April): 317-329.

Golembiewski, R. T. 1964. Accountancy as a function of organization theory. The Accounting Review (April): 333-341.

Goliger, J. 1949. Analysis of semi-variable expenses. The Accounting Review (July): 308-310.

Goliger, J. 1950. Fixed charges and profit. The Accounting Review (October): 412-416.

Goliger, J. 1951. The inventory challenge. The Accounting Review (October): 524-525.

Gomberg, M. and A. Farber. 1964. The balance sheet of the future. The Accounting Review (July): 615-617.

Gombola, M. J. and J. E. Ketz. 1983. A note on cash flow and classification patterns of financial ratios. The Accounting Review (January): 105-114.

Goncharov, I. and C. D. Peter. 2019. Does reporting transparency affect industry coordination? Evidence from the duration of international cartels. The Accounting Review (May): 149-175.

Gonedes, N. J. 1971. Some evidence on investor actions and accounting messages - Part I. The Accounting Review (April): 320-328.

Gonedes, N. J. 1971. Some evidence on investor actions and accounting messages - Part II. The Accounting Review (July): 535-551.

Gonedes, N. J. 1972. Efficient capital markets and external accounting. The Accounting Review (January): 11-21.

Gonedes, N. J. and K. D. Larson. 1971. A look at "A comment on 'Business combinations: An exchange ratio determination model' ". The Accounting Review (July): 572-573.

Gong, G. and S. Luo. 2018. Lenders' experience with borrowers' major customers and the debt contracting demand for accounting conservatism. The Accounting Review (September): 187-222.

Gong, G., L. Y. Li and H. Xie. 2009. The association between management earnings forecast errors and accruals. The Accounting Review (March): 497-530.

Gong, G., L. Y. Li and J. Y. Shin. 2011. Relative performance evaluation and related peer groups in executive compensation contracts. The Accounting Review (May): 1007-1043.

Gong, Q., Z. Li, Y. Lin and L. Wu. 2016. On the benefits of audit market consolidation: Evidence from merged audit firms. The Accounting Review (March): 463-488.

Gonzalez, G. C., V. B. Hoffman and D. V. Moser. 2020. Do effort differences between bonus and penalty contracts persist in labor markets? The Accounting Review (May): 205-222.

Goodman, T. H., M. Neamtiu, N. Shroff and H. D. White. 2014. Management forecast quality and capital investment decisions. The Accounting Review (January): 331-365.

Gopez, E. C. 1954. Auditing with accent on the income statement. The Accounting Review (October): 571-574.

Gordon, D. 1949. The solution of process cost problems. The Accounting Review (July): 296-303.

Gordon, D. 1950. Courses for students specializing in industrial accounting. The Accounting Review (April): 194-198.

Gordon, D. 1962. Can accounting instruction be automated? The Accounting Review (October): 692-695.

Gordon, D. 1962. The overhead projector an aid in teaching accounting. The Accounting Review (January): 120-121.

Gordon, D. and R. D. Anderson. 1958. Techniques for handling increased enrollments. The Accounting Review (July): 486-496.

Gordon, E. A. and H. Hsu. 2018. Tangible long-lived asset impairments and future operating cash flows under U.S. GAAP and IFRS. The Accounting Review (January): 187-211.

Gordon, E. A. and P. R. Joos. 2004. Unrecognized deferred taxes: Evidence from the U.K. The Accounting Review (January): 97-124.

Gordon, L. A. 1972. Comment on the value of R 2 in regression analysis. The Accounting Review (April): 356-357.

Gordon, L. A. and A. L. Wilford. 2012. An analysis of multiple consecutive years of material weaknesses in internal control. The Accounting Review (November): 2027-2060.

Gordon, L. A. and H. Cook, Jr. 1973. Absorption costing and fixed factors of production. The Accounting Review (January): 128-129.

Gordon, L. A. and M. M. Hamer. 1988. Rates of return and cash flow profiles: An extension. The Accounting Review (July): 514-521.

Gordon, M. J. 1951. Cost allocations and the design of accounting systems for control. The Accounting Review (April): 209-220.

Gordon, M. J. 1953. The valuation of accounts at current cost. The Accounting Review (July): 373-384.

Gordon, M. J. 1956. The managerial use of data obtainable in conjunction with LIFO. The Accounting Review (April): 234-243.

Gordon, M. J. 1960. Scope and method of theory and research in the measurement of income and wealth. The Accounting Review (October): 603-618.

Gordon, M. J. 1964. Postulates, principles and research in accounting. The Accounting Review (April): 251-263.

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

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

Gore, A. K. 2009. Why do cities hoard cash? Determinants and implications of municipal cash holdings. The Accounting Review (January): 183-207.

Gosman, M. L. 1973. An assessment of the recommendations of the study group on introductory accounting. The Accounting Review (January): 158-162.

Gosman, M. L. 1973. Characteristics of firms making accounting changes. The Accounting Review (January): 1-11.

Gosman, M. L. 1974. Firms making accounting changes: A reply. The Accounting Review (January): 112-117.

Gossett, T. E.and M. F. Usry. 1968. Process cost accounting and diagrammatical outlines. The Accounting Review (January): 133-136.

Govoly, D., C. Hayn and R. Lehavy. 2009. The quality of analysts' cash flow forecasts. The Accounting Review (November): 1877-1911.

Gow, I. D., G. Ormazabal and D. J. Taylor. 2010. Correcting for cross-sectional and time-series dependence in accounting research. The Accounting Review (March): 483-512.

Gox, R. F. 2014. Book review: Competition and Cost Accounting by V. G. Narayanan, Michael Smith. The Accounting Review (September): 1931-1933. (..."provides a comprehensive analysis of the strategic roles of transfer prices and product costing practices in a duopolistic product market setting.")

Grabner, I. 2014. Incentive system design in creativity-dependent firms. The Accounting Review (September): 1729-1750.

Grabner, I., J. Kunneke and F. Moers. 2020. How calibration committees can mitigate performance evaluation bias: An analysis of implicit incentives. The Accounting Review (November): 213-233.

Graber, P. J. 1948. Report of Committee on Revision of the Statement of Principles: Assets. The Accounting Review (January): 12-16.

Graber, P. J. 1950. A plea to authors. The Accounting Review (July): 321-322.

Graber, P. J., T. W. Leland, J. R. McCoy, H. L. Newcomer, E. L. Kohler and H. C. Miller. 1947. Accounting principles underlying corporate financial statements. The Accounting Review (January): 101-107.

Grace, J. C. 1949. A controller's conception of a modern annual report. The Accounting Review (April): 171-178.

Grady, P. 1944. Current problems in cost determinations. The Accounting Review (January): 47-55.

Grady, P. 1948. The increasing emphasis on accounting as a social force. The Accounting Review (July): 266-275.

Grady, P. 1950. Accounting for fixed assets and their amortization. The Accounting Review (January): 3-19.

Grady, P. 1955. Conservation of productive capital through recognition of current cost of depreciation. The Accounting Review (October): 617-622.

Grady, P. 1965. Inventory of generally accepted accounting principles in the United States of America. The Accounting Review (January): 21-30.

Graese, C. E. 1964. Responsibility reporting to management. The Accounting Review (April): 387-391.

Graff, F. W. 1933. Objective tests in accounting. The Accounting Review (March): 73-77.

Graham, C. C. and D. W. Manship. 1973. The environment of reality: An experiment in education for business. The Accounting Review (January): 166-170.

Graham, J. R., M. Hanlon, T. Shevlin and N. Shroff. 2014. Incentives for tax planning and avoidance: Evidence from the field. The Accounting Review (May): 991-1023.

Graham, R. F. 1940. Valuation for profit determination. The Accounting Review (June): 145-165.

Graham, W. J. 1929. Machine accounting in the accounting curriculum. The Accounting Review (December): 227-233.

Graham, W. J. 1933. Comprehensive examinations v. course credits. The Accounting Review (March): 39-42.

Graham, W. J. 1935. Accounting and law. The Accounting Review (June): 162-167.

Graham, W. J. 1939. Accounting education, ethics and training. The Accounting Review (September): 258-262.

Graham, W. J. 1939. Accounting in the law-school curriculum. The Accounting Review (March): 14-21.

Graham, W. J. 1949. The effect of changing price levels upon the determination, reporting, and interpretation of income. The Accounting Review (January): 15-26.

Graham, W. J. 1954. The price level research project. The Accounting Review (April): 208-214.

Graham, W. J. 1956. Professional Examinations: A Department for Students of Accounting: Examination in theory of accounts. The Accounting Review (October): 683-694.

Graham, W. J. 1956. Report of the President. The Accounting Review (April): 297-302.

Graham, W. J. 1957. Professional examinations: Theory of accounts. The Accounting Review (April): 324-338.

Graham, W. J. 1957. Professional examinations: Examination in theory of accounts. The Accounting Review (October): 662-673.

Graham, W. J. 1958. Professional examination: Examination in theory of accounts. The Accounting Review (April): 325-337.

Graham, W. J. 1958. Professional examinations: Examination in theory of accounts. The Accounting Review (October): 692-700.

Graham, W. J. 1959. Depreciation and capital replacement in an inflationary economy. The Accounting Review (July): 367-375.

Graham, W. J. 1959. Income tax allocation. The Accounting Review (January): 14-27.

Granof, M. H. 1973. Conference telephone calls: A means to bridge the academic-"Real world" gap. The Accounting Review (July): 612-614.

Granof, M. H. 2011. Gerhard G. Mueller: Father of International Accounting Education by Dale L. Flesher. The Accounting Review (September): 1838-1841.

Granof, M. H. and C. H. Smith. 1974. Accounting and the evaluation of social programs: A comment. The Accounting Review (October): 822-825.

Grawoig, D. E. 1965. Decision accounting. The Accounting Review (January): 220-222.

Gray, J., J. Willingham and K. Johnston. 1963. A business game for the introductory course in accounting. The Accounting Review (April): 336-346.

Gray, O. L. 1965. Opinions of tax professors on tax courses: A survey summary. The Accounting Review (January): 204-211.

Green, D. Jr. 1950. A reconsideration of the course objectives of elementary accounting. The Accounting Review (July): 322-326.

Green, D. Jr. 1952. Evaluating student competence. The Accounting Review (October): 544-551.

Green, D. Jr. 1961. The direct method of preparing consolidated statements. The Accounting Review (January): 129-137.

Green, D. Jr. 1963. A schema for interest formulae. The Accounting Review October): 833-834.

Green, D. Jr. 1966. Evaluating the accounting literature. The Accounting Review (January): 52-64.

Green, D. Jr. and G. H. Sorter. 1959. Accounting for obsolescence - A proposal. The Accounting Review (July): 433-441.

Green, P. M. 1933. Preserving the benefits of the holding company. The Accounting Review (March): 51-57.

Green, P. M. 1936. Some problems in government accounting. The Accounting Review (June): 141-149.

Green, P. M. 1945. Accounting in the stabilization program. The Accounting Review (April): 148-156.

Green, T. C., R. Jame and B. Lock. 2019. Executive extraversion: Career and firm outcomes. The Accounting Review (May): 177-204.

Greene, E. D. 1963. Changing from declining balance to straight-line depreciation. The Accounting Review (April): 355-362.

Greene, H. F. 1935. Technical preparation for the C. P. A. examination. The Accounting Review (December): 401-406.

Greene, H. F. 1946. Cost problems encountered in CPA examinations. The Accounting Review (April): 148-154.

Greenstein, M. M. and H. Sami. 1994. The impact of the SEC's segment disclosure requirement on bid-ask spreads. The Accounting Review (January): 179-199.

Greenwald, W. I. 1952. Amortization schedules for motion pictures. The Accounting Review (July): 339-343.

Greer, H. C. 1928. Where teaching lags behind practice. The Accounting Review (September): 289-296.

Greer, H. C. 1931. The technique of distribution cost accounting. The Accounting Review (June): 136-139.

Greer, H. C. 1932. A council on accounting research. The Accounting Review (September): 176-181.

Greer, H. C. 1933. The present status of accounting teaching. The Accounting Review (March): 62-67.

Greer, H. C. 1937. A reply by Professor Greer. The Accounting Review (March): 79-82.

Greer, H. C. 1938. Application of accounting rules and standards to financial statements. The Accounting Review (December): 333-345.

Greer, H. C. 1938. What are accepted principles of accounting? The Accounting Review (March): 25-31.

Greer, H. C. 1943. Structural fundamentals of financial statements. The Accounting Review (July): 193-205.

Greer, H. C. 1945. Treatment of income taxes in corporation income statements. The Accounting Review (January): 96-101.

Greer, H. C. 1948. Depreciation and the price level: A symposium second negative. The Accounting Review (April): 129-131.

Greer, H. C. 1954. Managerial accounting - Twenty years from now. The Accounting Review (April): 175-185.

Greer, H. C. 1956. Benchmarks and beacons. The Accounting Review (January): 3-14.

Greer, H. C. 1964. The corporation stockholder - Accounting's forgotten man. The Accounting Review (January): 22-31.

Greer, W. R. Jr. 1970. Capital budgeting analysis with the timing of events uncertain. The Accounting Review (January): 103-114.

Greer, W. R. Jr. 1972. Discounted cash flows, price level adjustments and expectations: A comment. The Accounting Review (July): 587-588.

Greer, W. R. Jr. 1974. Theory versus practice in risk analysis: An empirical study. The Accounting Review (July): 496-505.

Greer, W. R. Jr. 1976. Theory versus practice in risk analysis: An empirical study: A reply. The Accounting Review (July): 663.

Greer, W. R. Jr. and T. D. Skekel. 1975. Theory versus practice in risk analysis: A reply. The Accounting Review (October): 839-843.

Gregory, H. E. 1930. The current ratio a function of two variables. The Accounting Review (September): 254-256.

Gregory, J. C. 1962. Capital expenditure evaluation by direct discounting. The Accounting Review (April): 308-314.

Gregory, R. H. 1952. A critique of Accounting Trends and Techniques-1951 edition. The Accounting Review (July): 300-312.

Gregory, R. H. 1956. Computers and accounting systems: A bibliography. The Accounting Review (April): 278-285.

Gregory, R. H. and E. L. Wallace. 1953. Work sheet for funds statement problems. The Accounting Review (January): 88-97.

Greidinger, B. B. 1951. When are independent public accountants not in fact independent? The Accounting Review (January): 49-60.

Grein, B. M. and S. L. Tate. 2011. Monitoring by auditors: The case of public housing authorities. The Accounting Review (July): 1289-1319.

Grey, A. 1952. A "one economy" concept of financial accounting and reporting. The Accounting Review (January): 119-123.

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Griffin, C. H. 1958. Co-operative education for business. The Accounting Review (October): 664-669.

Griffin, C. H. 1959. Pedagogical implications of the materiality concept. The Accounting Review (April): 298-300.

Griffin, C. H. and T. H. Williams. 1962. A comparative analysis of accounting and mathematics. The Accounting Review (July): 410-414.

Griffin, C. H. and T. H. Williams. 1964. Simulation in business education. The Accounting Review (January): 160-163.

Griffin, P. A. 1976. The association between relative risk and risk estimates derived from quarterly earnings and dividends. The Accounting Review (July): 499-515.

Griffin, P. A. and S. J. R. Wallach. 1991. Latin American lending by major U. S. banks: The effects of disclosures about nonaccrual loans and loan loss provisions. The Accounting Review (October): 830-846.

Griffith, D. K. 1937. Weaknesses of index-number accounting. The Accounting Review (June): 123-132.

Griffith, E. E. 2018. When do auditors use specialists' work to improve problem representation of and judgments about complex estimates? The Accounting Review (July): 177-202.

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Grimstad, C. R. 1962. Thoughts on continuing education in accounting. The Accounting Review (July): 506-509.

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Guenther, D. A. and R. C. Sansing. 2012. Unintended consequences of LIFO repeal: The case of the oil industry. The Accounting Review (September): 1589-1602.

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Guttman, I., and X. Meng. 2021. The effect of voluntary disclosure on investment inefficiency. The Accounting Review (January): 199-223.

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Gynther, R. S. 1967. Accounting concepts and behavioral hypotheses. The Accounting Review (April): 274-290.

Gynther, R. S. 1969. Some "conceptualizing" on goodwill. The Accounting Review (April): 247-255.

Gynther, R. S. 1970. Capital maintenance, price changes, and profit determination. The Accounting Review (October): 712-730.


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