Management And Accounting Web

The Accounting Review H-J

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1926-2006

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

AAA Digital Library | Journal Bibliographies

Hackenbrack, K. and M. W. Nelson. 1996. Auditors' incentives and their application of financial accounting standards. The Accounting Review (January): 43-59. (JSTOR link).

Hackett, R. P. 1933. Recent developments in governmental and institutional accounting. The Accounting Review (June): 122-127. (JSTOR link).

Hackett, R. P. 1933. A second course in accountancy. The Accounting Review (June): 160. (JSTOR link).

Hackett, R. P. 1935. Consistency in prepaid expenses. The Accounting Review (June): 206-209. (JSTOR link).

Hackett, R. P. 1937. Property accounts for municipalities. The Accounting Review (March): 64-68. (JSTOR link).

Hackett, R. P. 1938. Governmental accounting in the education of the public accountant. The Accounting Review (December): 390-392. (JSTOR link).

Hackett, R. P. 1944. Encumbrance accounting for industry. The Accounting Review (July): 294-298. (JSTOR link).

Hadley, G. D. and T. E. Balke. 1979. A comparison of academic and practitioner views of content levels in the undergraduate accounting curriculum. The Accounting Review (April): 383-389. (JSTOR link).

Hafner, G. F. 1964. Auditing E.D.P. The Accounting Review (October): 979-982. (JSTOR link).

Hagen, E. 1949. National accounting systems and the European recovery program. The Accounting Review (July): 248-254. (JSTOR link).

Hagerman, R. L. 1975. A test of government regulation of accounting principles. The Accounting Review (October): 699-709. (JSTOR link).

Haglund, B. E. 1966. Inventory: Lower of cost or market. The Accounting Review (October): 772. (JSTOR link).

Hain, H. P. 1966. Accounting control in the Zenon Papyri. The Accounting Review (October): 699-703. (JSTOR link). (A collection of more than one thousand accounting related documents covering a thirty year period during the third century B.C.)

Haka, S. F., L. A. Gordon and G. E. Pinches. 1985. Sophisticated capital budgeting selection techniques and firm performance. The Accounting Review (October): 651-669. (JSTOR link).

Haka, S., L. Friedman and V. Jones. 1986. Functional fixation and interference theory: A theoretical and empirical investigation. The Accounting Review (July): 455-474. (JSTOR link).

Hakansson, N. H. 1969. An induced theory of accounting under risk. The Accounting Review (July): 495-514. (JSTOR link).

Hakansson, N. H. 1977. Interim disclosure and public forecasts: An economic analysis and a framework for choice. The Accounting Review (April): 396-426. (JSTOR link).

Hakansson, N. H. 1978. Review article: Where we are in accounting: A review of "Statement on accounting theory and theory acceptance". The Accounting Review (July): 717-725. (JSTOR link).

Hakansson, N. H. 1983. Comments on Weick and Ross. The Accounting Review (April): 381-384. (JSTOR link). (Part of a special section that includes 8 papers on research perspectives from related disciplines).

Hall, S. C. and W. W. Stammerjohan. 1997. Damage awards and earnings management in the oil industry. The Accounting Review (January): 47-65. (JSTOR link).

Hall, T. W. and K. A. Shriver. 1990. Econometric properties of asset valuation rules under price movement and measurement errors: An empirical test. The Accounting Review (July): 537-556. (JSTOR link).

Halperin, R. 1978. Misleading tax figures - A problem for accountants: A comment. The Accounting Review (April): 517-519. (JSTOR link).

Halperin, R. 1979. The effects of LIFO inventory costing on resource allocation: A public policy perspective. The Accounting Review (January): 58-71. (JSTOR link).

Halperin, R. 1981. The effects of LIFO inventory costing on resource allocation: A reply. The Accounting Review (October): 977-979. (JSTOR link).

Halperin, R. and B. Srinidhi. 1987. The effects of the U. S. income tax regulations' transfer pricing rules on allocative efficiency. The Accounting Review (October): 686-706. (JSTOR link).

Halperin, R. and B. Srinidhi. 1996. U.S. income tax transfer pricing rules for intangibles as approximations of arm's length pricing. The Accounting Review (January): 61-80. (JSTOR link).

Halperin, R. and J. Tzur. 1985. Monetary compensation and nontaxable employee benefits: An analytical perspective. The Accounting Review (October): 670-680. (JSTOR link).

Halperin, R. M. and B. Srinidhi. 1991. U. S. income tax transfer-pricing rules and resource allocation: The case of decentralized multinational firms. The Accounting Review (January): 141-157. (JSTOR link).

Halperin, R. M. and W. N. Lanen. 1987. The effects of the Thor Power Tool decision on the LIFO/FIFO choice. The Accounting Review (April): 378-384. (JSTOR link).

Halperin, R. M. and W. N. Lanen. 1990. A reply to "A comment on 'The effects of the Thor Power Tool decision on the LIFO/FIFO choice' ". The Accounting Review (October): 965-967. (JSTOR link).

Halterman, J. F. 1944. Accountants in OPA. The Accounting Review (July): 279-283. (JSTOR link).

Ham, J., D. Losell and W. Smieliauskas. 1985. An empirical study of error characteristics in accounting populations. The Accounting Review (July): 387-406. (JSTOR link).

Hamilton, R. E. 1976. Casualty insurance recoveries with coinsurance clauses: A general approach. The Accounting Review (January): 148-150. (JSTOR link).

Hamlen, S. S. 1980. A chance-constrained mixed integer programming model for internal control design. The Accounting Review (October): 578-593. (JSTOR link).

Hamlen, S. S., W. A. Hamlen, Jr. and J. T. Tschirhart. 1977. The use of core theory in evaluating joint cost allocation schemes. The Accounting Review (July): 616-627. (JSTOR link).

Hamlen, S. S., W. A. Hamlen, Jr. and J. Tschirhart. 1980. The use of the generalized Shapley allocation in joint cost allocation. The Accounting Review (April): 269-287. (JSTOR link).

Hammersley, J. S. 2006. Pattern identification and industry-specialist auditors. The Accounting Review (March): 309-336. (JSTOR link).

Hammond, W. R. 1957. Electronic data processing and the accounting faculty. The Accounting Review (October): 576-579. (JSTOR link).

Hamre, J. C. 1972. A university accountant trainee program. The Accounting Review (July): 602-603. (JSTOR link).

Han, J. C. Y. and S. Wang. 1998. Political costs and earnings management of oil companies during the 1990 Persian gulf crisis. The Accounting Review (January): 103-117. (JSTOR link).

Hand, J. R. M. 1989. 1988 Competitive manuscript award: Did firms undertake debt-equity swaps for an accounting paper profit or true financial gain? The Accounting Review (October): 587-623. (JSTOR link).

Hand, J. R. M. 1990. A test of the extended functional fixation hypothesis. The Accounting Review (October): 740-763. (JSTOR link). (Part of a forum on market's fixation and accounting numbers).

Hand, J. R. M. 1991. Extended functional fixation and security returns around earnings announcements: A reply to Ball and Kothari. The Accounting Review (October): 739-746. (JSTOR link).

Hand, J. R. M. 2005. The value relevance of financial statements in the venture capital market. The Accounting Review (April): 613-648. (JSTOR Link).

Hanlon, M. 2005. The persistence and pricing of earnings, accruals, and cash flows when firms have large book-tax differences. The Accounting Review (January): 137-166. (JSTOR Link).

Hannan, R. L. 2005. The combined effect of wages and firm profit on employee effort. The Accounting Review (January): 167-188. (JSTOR Link).

Hannum, W. H. and W. Wasserman. 1968. General adjustments and price level measurement. The Accounting Review (April): 295-302. (JSTOR link).

Hansen, D. R. and T. L. Shaftel. 1977. Sampling for integrated auditing objectives. The Accounting Review (January): 109-123. (JSTOR link).

Hansen, S. C. 1993. Strategic sampling, physical units sampling, and dollar units sampling. The Accounting Review (April): 323-345. (JSTOR link).

Hanslein, J. D. 1930. The position of accounting in the small liberal arts college. The Accounting Review (June): 150-152. (JSTOR link).

Hanson, A. W. 1932. The relation of cost accounting to the budgetary control problem. The Accounting Review (March): 34-37. (JSTOR link).

Hanson, E. I. 1966. The budgetary control function. The Accounting Review (April): 239-243. (JSTOR link).

Hardy, J. W. and E. D. Hubbard. 1976. Internal reporting guidelines: Their coverage in cost accounting texts. The Accounting Review (October): 917-921. (JSTOR link).

Harold, G. 1939. Profits in a theory. The Accounting Review (September): 309-312. (JSTOR link).

Harrell, A., C. Caldwell and E. Doty. 1985. Within-person expectancy theory predictions of accounting students' motivation to achieve academic success. The Accounting Review (October): 724-735. (JSTOR link).

Harrell, A. M. 1977. The decision-making behavior of Air Force officers and the management control process. The Accounting Review (October): 833-841. (JSTOR link).

Harris, D. G. and J. R. Livingstone. 2002. Federal tax legislation as an implicit contracting cost benchmark: The definition of excessive executive compensation. The Accounting Review (October): 997-1018. (JSTOR link).

Harris, G. L. 1931. An application of standard costs in the field of distribution (An actual case). The Accounting Review (June): 118-124. (JSTOR link).

Harris, J. K. and J. L. Krogstad. 1976. A profile and index of the CMA examination. The Accounting Review (July): 637-641. (JSTOR link).

Harris, J. K. and R. M. Hodgetts. 1972. A quasi-consulting project involving accounting and management students. The Accounting Review (April): 375-380. (JSTOR link).

Harris, J. P. 1940. Does federal accounting and auditing need overhauling? The Accounting Review (March): 1-21. (JSTOR link).

Harris, T. S. and J. A. Ohlson. 1987. Accounting disclosures and the market's valuation of oil and gas properties. The Accounting Review (October): 651-670. (JSTOR link).

Harris, T. S. and J. A. Ohlson. 1990. Accounting disclosures and the market's valuation of oil and gas properties: Evaluation of market efficiency and functional fixation. The Accounting Review (October): 764-780. (JSTOR link). (Part of a forum on market's fixation and accounting numbers).

Harrison, P. D., S. G. West and J. H. Reneau. 1988. Initial attributions and information-seeking by superiors and subordinates in production variance investigations. The Accounting Review (April): 307-320. (JSTOR link).

Harrison, W. L. 1926. A message from the American Society. The Accounting Review (March): 70-73. (JSTOR link).

Hartley, R. V. 1968. Operations research and its implications for the accounting profession. The Accounting Review (April): 321-332. (JSTOR link).

Hartley, R. V. 1970. Some extensions of sensitivity analysis. The Accounting Review (April): 223-234. (JSTOR link).

Hartley, R. V. 1971. Decision making when joint products are involved. The Accounting Review (October): 746-755. (JSTOR link).

Hartley, R. V. 1973. A note on quadratic programming in a case of joint production: A reply. The Accounting Review (October): 771-774. (JSTOR link).

Hartman, B. P. and H. C. Zaunbrecher. 1976. Comparability and objectivity of exit value accounting: A comment. The Accounting Review (October): 927-929. (JSTOR link).

Hartman, D. 1939. Accounting for repossessions and trade-ins. The Accounting Review (September): 267-272. (JSTOR link).

Hartman, D. 1955. Difficulties with adjustment columns - A solution. The Accounting Review (April): 336-338. (JSTOR link).

Hartman, M. A. 1966. A simplified solution to cost or market problems. The Accounting Review (January): 127-129. (JSTOR link).

Hartman, R. F. Jr. 1967. A new course: Accounting services to management. The Accounting Review (January): 141-143. (JSTOR link).

Hartmann, A. A. 1942. Notes on dairy-animal valuation. The Accounting Review (July): 311-313. (JSTOR link).

Harton, W. R. Jr. 1954. Program planning and control through the budgetary process. The Accounting Review (July): 423-428. (JSTOR link).

Hartzell, E. 1934. Profits in the steel industry. The Accounting Review (December): 326-333. (JSTOR link).

Hartzell, E. 1934. The background of accounting. The Accounting Review (June): 158-163. (JSTOR link).

Harvey, D. W. 1976. Financial planning information for production start-ups. The Accounting Review (October): 838-845. (JSTOR link).

Harvey, J. L. 1955. Starting your career in public accounting. The Accounting Review (July): 493-499. (JSTOR link).

Harwell, J. L., W. S. Nichols, III and S. D. Steffler. 1974. Recent developments in the presentation of earnings per share. The Accounting Review (October): 852-853. (JSTOR link).

Harwood, D. S. Jr. 1961. Yet more on tax allocation. The Accounting Review (October): 619-625. (JSTOR link).

Haseman, W. C. 1968. Accountants in residency program. The Accounting Review (July): 585-588. (JSTOR link).

Haseman, W. C. 1968. An interpretive framework for cost. The Accounting Review (October): 738-752. (JSTOR link).

Haseman, W. D. and A. B. Whinston. 1976. Design of a multidimensional accounting system. The Accounting Review (January): 65-79. (JSTOR link).

Hasenack, W. 1933. Depression balance sheets and present day values. The Accounting Review (September): 239-242. (JSTOR link).

Haskins, M. E. 1987. Client control environments: An examination of auditors' perceptions. The Accounting Review (July): 542-563. (JSTOR link).

Hasselback, J. R. 1976. An empirical examination of annual report presentation of the corporate income tax expense. The Accounting Review (April): 269-276. (JSTOR link).

Hasselback, J. R. 1976. Travel expenses for a visiting professor - An addendum. The Accounting Review (January): 181-183. (JSTOR link).

Hasseldine, C. R. 1967. Mix and yield variances. The Accounting Review (July): 497-515. (JSTOR link).

Hassell, J. M. and R. H. Jennings. 1986. Relative forecast accuracy and the timing of earnings forecast announcements. The Accounting Review (January): 58-75. (JSTOR link).

Hassler, E. C. and D. Buckmaster. 1975. Implications of "Volatility in quarterly accounting data": A comment. The Accounting Review (January): 127-129. (JSTOR link).

Hassler, R. H. 1950. The case method of teaching accounting. The Accounting Review (April): 170-172. (JSTOR link).

Hassler, R. H. 1954. Report of the 1953 President. The Accounting Review (April): 297-301. (JSTOR link).

Hatfield, H. R. 1928. An accounting paradox. The Accounting Review (December): 342-344. (JSTOR link).

Hatfield, H. R. 1932. A fable. The Accounting Review (September): 175. (JSTOR link).

Hatfield, H. R. 1934. Operating deficit and paid-in surplus. The Accounting Review (September): 237-241. (JSTOR link).

Hatfield, H. R. 1936. What they say about depreciation. The Accounting Review (March): 18-26. (JSTOR link).

Hatfield, H. R. 1940. Accounting trivia. The Accounting Review (September): 417-419. (JSTOR link).

Hatfield, H. R. 1944. Replacement and book value. The Accounting Review (January): 66-67. (JSTOR link).

Hatfield, H. R. and A. C. Littleton. 1932. A check-list of early bookkeeping texts. The Accounting Review (September): 194-206. (JSTOR link).

Hatfield, H. R. and J. R. Wildman. 1930. Should appreciation be brought into the accounts? The Accounting Review (March): 28-34. (JSTOR link).

Haun, R. D. 1933. Two present-day problems of general financial accounting. The Accounting Review (June): 117-118. (JSTOR link).

Haun, R. D. 1955. Broad vs. narrow concepts of internal auditing and internal control. The Accounting Review (January): 114-118. (JSTOR link).

Haun, R. D. and L. Herbert. 1952. Grading of the American Institute of Accountants' examination papers. The Accounting Review (October): 523-529. (JSTOR link).

Haw, I., V. S. Pastena and S. B. Lilien. 1990. Market manifestation of nonpublic information prior to mergers: The effect of ownership structure. The Accounting Review (April): 432-451. (JSTOR link).

Hawkins, D. and B. Allen. 1967. Computer assisted case analyses. The Accounting Review (October): 788-800. (JSTOR link).

Hawthorne, W. H. and H. C. Herring, III. 1975. A quantitative approach to the illustration of the percentage-of-completion method. The Accounting Review (July): 615-616. (JSTOR link).

Hay, L. E. 1955. Statutory requirements as to form and content of executors' reports to courts. The Accounting Review (October): 702-705. (JSTOR link).

Hay, L. E. 1956. The myth of the charge and discharge statement. The Accounting Review (October): 632-635. (JSTOR link).

Hay, L. E. 1960. Planning for profits - How some executives are doing it. The Accounting Review (April): 233-237. (JSTOR link).

Hay, L. E. 1961. Executorship reporting - Some historical notes. The Accounting Review (January): 100-104. (JSTOR link).

Hay, L. E. 1964. Graduate seminars in accounting research. The Accounting Review (October): 1027-1029. (JSTOR link).

Hay, R. D. 1955. Management thinking concerning corporate annual reports. The Accounting Review (July): 444-450. (JSTOR link).

Hayes, D. C. 1977. The contingency theory of managerial accounting The Accounting Review (January): 22-39. (JSTOR link).

Hayes, D. C. 1978. The contingency theory of managerial accounting: A reply. The Accounting Review (April): 530-533. (JSTOR link).

Hayes, R. D. and J. A. Millar. 1990. Measuring production efficiency in a not-for-profit setting. The Accounting Review (July): 505-519. (JSTOR link).

Hayes, R. D. and J. A. Millar. 1993. A rejoinder to "Measuring production efficiency in a not-for-profit setting: An extension". The Accounting Review (January): 89-92. (JSTOR link).

Hayya, J., W. Ferrara and E. Saniga. 1975. Extending the applicability of probabilistic management planning and control models: A comment. The Accounting Review (October): 826-831. (JSTOR link).

Hayya, J. C., W. L. Ferrara and E. M. Saniga. 1978. On the appropriate size of samples in χ 2 tests: A reply to Kottas and Lau. The Accounting Review (January): 252-259. (JSTOR link).

Healy, R. E. 1938. The next step in accounting. The Accounting Review (March): 1-9. (JSTOR link).

Heard, E., C. Konstans and J. D. Edwards. 1974. Demonstrating the conceptual significance of the matrix inverse. The Accounting Review (April): 377-381. (JSTOR link).

Heath, L. A. 1942. What an accounting student should know. The Accounting Review (July): 313-315. (Non USF user link).

Heath, L. C. 1972. Distinguishing between monetary and nonmonetary assets and liabilities in general price-level accounting. The Accounting Review (July): 458-468. (JSTOR link).

Heck, J. L. and W. G. Bremser. 1986. Six decades of The Accounting Review: A summary of author and institutional contributors. The Accounting Review (October): 735-744. (JSTOR link).

Heck, W. R. 1963. Accounting for warranty costs. The Accounting Review (July): 577-578. (JSTOR link).

Heck, W. R. 1965. A forward approach to dollar-value Lifo. The Accounting Review (October): 879-880. (JSTOR link).

Heckert, J. B. 1929. Methods and advantages of early closing. The Accounting Review (September): 181-191. (JSTOR link).

Heckert, J. B. 1933. The accountant's part in determining standards. The Accounting Review (December): 342-344. (JSTOR link).

Heckert, J. B. 1949. A course in controllership. The Accounting Review (April): 208-209. (JSTOR link).

Heckert, J. B. 1950. Accounting Hall of Fame. The Accounting Review (July): 260-261. (JSTOR link).

Heckert, J. B., H. F. Taggart, C. L. van Sickle, R. M. Mikesell, F. W. Woodbridge, L. O. Foster and T. W. Leland. 1937. Instruction in methods of accounting control: A symposium. The Accounting Review (June): 114-123. (JSTOR link).

Heckert, J. B., W. S. Krebs, R. E. Taylor, A. C. Littleton, W. A. Paton, G. H. Newlove, C. Rufus Rorem, D. J. Hornberger and E. A. Saliers. 1930. Comments on the definition of earned surplus. The Accounting Review (June): 168-174. (JSTOR link).

Heckman, H. M. 1933. Standards of accounting training. The Accounting Review (June): 110-112. (JSTOR link).

Hedish, N. D. 1959. Account classification and principle codification. The Accounting Review (October): 660-662. (JSTOR link).

Heebink, D. V. 1964. The optimum capital budget. The Accounting Review (January): 90-93. (JSTOR link).

Heflin, F., K. R. Subramanyam and Y. Zhang. 2003. Regulation FD and the financial information environment: Early evidence. The Accounting Review (January): 1-37. (JSTOR link).

Heilman, E. A. 1929. Realized income. The Accounting Review (June): 80-87. (JSTOR link).

Heilman, E. A. 1930. Co-ordination between high-school bookkeeping and college accounting courses. The Accounting Review (December): 317-320. (JSTOR link).

Heilman, E. A. 1933. Comments and questions on the use of ratios. The Accounting Review (September): 246-247. (JSTOR link).

Heilman, E. A. 1942. Opening remarks. The Accounting Review (April): 100-101. (JSTOR link). (Roundtable on examinations in accounting).

Heilman, E. A. and C. W. Collins. 1935. Accounting and economics. The Accounting Review (June): 149-155. (JSTOR link).

Heiman, V. B. 1990. Auditors' assessments of the likelihood of error explanations in analytical review. The Accounting Review (October): 875-890. (JSTOR link).

Heimann, S. R. and E. J. Lusk. 1976. Decision flexibility: An alternative evaluation criterion. The Accounting Review (January): 51-64. (JSTOR link).

Hein, L. W. 1959. J. Lee Nicholson: Pioneer cost accountant. The Accounting Review (January): 106-111. (JSTOR link).

Hein, L. W. 1959. The course in computers - Is it accounting? Mathematics? Engineering? The Accounting Review (January): 132-134. (JSTOR link).

Hein, L. W. 1963. New British accounting recommendations. The Accounting Review (April): 252-261. (JSTOR link).

Hein, L W. 1963. The auditor and the British Companies Acts. The Accounting Review (July): 508-520. (JSTOR link).

Heins, E. B. 1966. A survey of accounting in junior colleges. The Accounting Review (April): 323-326. (JSTOR link).

Heintz, J. A. 1973. Price-level restated financial statements and investment decision making. The Accounting Review (October): 679-689. (JSTOR link).

Heintz, J. A. 1975. The effects of restating financial statements for price-level changes: A reply. The Accounting Review (October): 809-814. (JSTOR link).

Heller, K. H. 1981. Committee report, American Taxation Association, 1977-1978 Committee on Undergraduate Tax Education. The Accounting Review (July): 626-633. (JSTOR link).

Heller, K. H. and J. H. Boyd. 1976. Professors' home office expenses: A recent development. The Accounting Review (April): 376-382. (JSTOR link).

Helmkamp, J. G. 1969. Technical information center management: An accounting deficiency. The Accounting Review (July): 605-610. (Non USF user link).

Hemmer, T. 1996. Allocations of sunk capacity costs and joint costs in a linear principal-agent model. The Accounting Review (July): 419-432. (JSROR link).

Henderson, A. D. 1927. Accounting as taught at Antioch. The Accounting Review (March): 55-58. (JSTOR link).

Hendricks, J. A. 1976. The impact of human resource accounting information on stock investment decisions: An empirical study. The Accounting Review (April): 292-305. (JSTOR link).

Hendricks, J. A. 1979. Human resource accounting information: A reply concerning demand characteristics. The Accounting Review (January): 205-208. (JSTOR link).

Hendriksen, E. S. 1951. The influence of depreciation accounting on national income. The Accounting Review (October): 507-515. (JSTOR link).

Hendriksen, E. S. 1958. The treatment of income taxes by the 1957 AAA statement. The Accounting Review (April): 216-221. (JSTOR link).

Hendriksen, E. S. 1963. Purchasing power and replacement cost concepts - Are they related? The Accounting Review (July): 483-491. (JSTOR link).

Hendrickson, H. S. 1968. Some comments on "Dirty Pooling". The Accounting Review (April): 363-366. (JSTOR link).

Heninger, W. G. 2001. The association between auditor litigation and abnormal accruals. The Accounting Review (January): 111-126. (JSTOR link).

Henke, E. 1958. Teaching accounting by principle and convention. The Accounting Review (April): 302-305. (JSTOR link).

Hepworth, S. P. 1953. Smoothing periodic income. The Accounting Review (January): 32-39. (JSTOR link).

Hepworth, S. R. 1954. Direct costing - The case against. The Accounting Review (January): 94-99. (JSTOR link). (Summary).

Herbert, L. 1946. Practical sampling for auditors. The Accounting Review (October): 386-390.

Herbert, L. 1948. Comparison between governmental and general accounting. The Accounting Review (October): 397-400. (JSTOR link).

Herbert, L. 1956. Modern accounting methods for governmental units. The Accounting Review (October): 628-631. (JSTOR link).

Herbert, L. 1971. A perspective of accounting. The Accounting Review (July): 433-440. (JSTOR link).

Hermanson, R. H. 1974. A senior level accounting seminar for honors students. The Accounting Review (July): 595-597. (JSTOR link).

Hermanson, R. H. and C. E. Miles. 1976. Fine-tuning the predictive model of the American Accounting Association 1971-72 and 1972-73 committees on future professorial supply and demand. The Accounting Review (October): 875-885. (JSTOR link).

Herrick, A. 1950. A review of recent developments in accounting theory and practice. The Accounting Review (October): 360-370. (JSTOR link).

Herrmann, D. and W. B. Thomas. 2005. Rounding of analyst forecasts. The Accounting Review (July): 805-823. (JSTOR Link).

Hicks, J. O. Jr. 1978. An examination of accounting interest groups' differential perceptions of innovations. The Accounting Review (April): 371-388. (JSTOR link). (Survey related to change theories: diffusion of innovation theory, linkage theory, and conflict theory).

Hicks, S. A. 1978. Choosing the form for business tax incentives. The Accounting Review (July): 708-716. (JSTOR link).

Higgins, J. W. 1969. The tax game. The Accounting Review (July): 615-618. (JSTOR link).

Hilgert, J. R. 1927. Methods of controlling distribution costs. The Accounting Review (September): 254-262. (JSTOR link).

Hill, J. W. and R. W. Ingram. 1989. Selection of GAAP or RAP in the savings and loan industry. The Accounting Review (October): 667-679. (JSTOR link).

Hill, T. M. 1952. An analysis of supplementary statement No. 2. The Accounting Review (January): 16-24. (JSTOR link).

Hill, T. M. 1956. A criticism of "Joint cost analysis as an aid to management". The Accounting Review (April): 204-205. (JSTOR link).

Hill, T. M. 1957. Some arguments against the inter-period allocation of income taxes. The Accounting Review (July): 357-361. (JSTOR link).

Hill, T. M. and W. T. Jerome, III. 1956. Accounting in the executive program. The Accounting Review (July): 411-417. (JSTOR link).

Hillegeist, S. A. 1999. Financial reporting and auditing under alternative damage apportionment rules. The Accounting Review (July): 347-369. (JSTOR link).

Hillhouse, A. M. and K. B. Lang. 1952. The German Federal Audit Court. The Accounting Review (October): 530-543. (JSTOR link).

Hilliard, J. E. and R. A. Leitch. 1975. Cost-volume-profit analysis under uncertainty: A log normal approach. The Accounting Review (January): 69-80. (JSTOR link).

Hilliard, J. E. and R. A. Leitch. 1976. CVP analysis under uncertainty: A log normal approach - A reply. The Accounting Review (January): 168-171. (JSTOR link).

Hilton, R. W., R. J. Swieringa and M. J. Turner. 1988. Product pricing, accounting costs and use of product-costing systems. The Accounting Review (April): 195-218. (JSTOR link).

Himmelblau, D. 1927. Some corporate problems created by income tax laws. The Accounting Review (September): 263-277. (JSTOR link).

Himmelblau, D. 1927. The refinancing balance sheet. The Accounting Review (December): 339-347. (JSTOR link).

Himmelblau, D. 1928. Some problems in property accounting. The Accounting Review (June): 149-160. (JSTOR link).

Himmelblau, D. 1931. Effect of the adoption of the classification of accounting service on accounting instruction. The Accounting Review (December): 298-304. (JSTOR link).

Himmelblau, D. 1933. Auditors' responsibilities to third parties. The Accounting Review (June): 99-104. (JSTOR link).

Hines, R. D. 1988. Popper's methodology of falsificationism and accounting research. The Accounting Review (October): 657-662. (JSTOR link).

Hirsch, A. J. 1964. Accounting for fixed assets: A new perspective. The Accounting Review (October): 972-978. (JSTOR link).

Hirsch, A. J. 1969. Dollar-value and retail LIFO: A diagrammatic approach. The Accounting Review (October): 840-842. (JSTOR link).

Hirschman, R. W. 1965. Direct costing and the law. The Accounting Review (January): 176-183. (JSTOR link).

Hirst, D. E., P. E. Hopkins and J. M. Wahlen. 2004. Fair values, income measurement, and bank analysts' risk and valuations judgments. The Accounting Review (April): 453-472. (JSTOR link).

Hirst, M. K. 1981. Accounting information and the evaluation of subordinate performance: A situational approach. The Accounting Review (October): 771-784. (JSTOR link).

Hirst, M. K. 1987. The effects of setting budget goals and task uncertainty on performance: A theoretical analysis. The Accounting Review (October): 774-784. (JSTOR link).

Hise, R. T., S. H. Kratchman and T. H. Mattheiss. 1974. Involvement of the undergraduate accounting curriculum with distribution cost analysis. The Accounting Review (January): 153-157. (JSTOR link).

Ho, L. J. 1993. Option trading and the relation between price and earnings: A cross-sectional analysis. The Accounting Review (April): 368-384. (JSTOR link).

Ho, L. J., C. Liu and R. Ramanan. 1997. Open-market stock repurchase announcements and revaluation of prior accounting information. The Accounting Review (July): 475-487. (JSTOR link).

Hobbs, J. B. 1964. Volume-mix-price/cost budget variance analysis: A proper approach. The Accounting Review (October): 905-913. (JSTOR link).

Hobbs, J. B. 1966. Double-entry and working capital analysis. The Accounting Review (October): 763-767. (JSTOR link).

Hobbs, J. B. and D. R. Bainbridge. 1982. Nonmonetary exchange transactions: Clarification of APB Opinion No. 29. The Accounting Review (January): 171-175. (JSTOR link).

Hobson, J. L. and S. J. Kachelmeier. 2005. Strategic disclosure of risky prospects: A laboratory experiment. The Accounting Review (July): 825-846. (JSTOR Link).

Hodder, L., M. L. McAnally, C. D. Weaver. 2003. The influence of tax and nontax factors on banks' choice of organizational form. The Accounting Review (January): 297-325. (JSTOR link).

Hodder, L. D., P. E. Hopkins and J. M. Wahlen. 2006. Risk-relevance of fair-value income measures for commercial banks. The Accounting Review (March): 337-375. (JSTOR link).

Hodge, F. D. 2001. Hyperlinking unaudited information to audited financial statements: Effects on investor judgments. The Accounting Review (October): 675-691. (JSTOR link).

Hodge, F. D., J. J. Kennedy and L. A. Maines. 2004. Does search-facilitating technology improve the transparency of financial reporting? The Accounting Review (July): 687-703. (JSTOR link).

Hofert, J. 1962. State income taxation - A suggested solution to the present confusion. The Accounting Review (April): 231-233. (JSTOR link).

Hoffman, W. H. Jr. 1961. The theory of tax planning. The Accounting Review (April): 274-281. (JSTOR link).

Hofstedt, T. R. 1972. Some behavioral parameters of financial analysis. The Accounting Review (October): 679-692. (JSTOR link).

Hofstedt, T. R. and G. D. Hughes. 1977. An experimental study of the judgment element in disclosure decisions. The Accounting Review (April): 379-395. (JSTOR link).

Hofstedt, T. R. and J. C. Kinard. 1970. A strategy for behavioral accounting research. The Accounting Review (January): 38-54. (JSTOR link).

Hofstedt, T. R. and R. R. West. 1971. The APB, yield indices, and predictive ability. The Accounting Review (April): 329-337. (JSTOR link).

Hogan, C. E. 1997. Costs and benefits of audit quality in the IPO market: A self-selection analysis. The Accounting Review (January): 67-86. (JSTOR link).

Hogarth, R. M. 1991. A perspective on cognitive research in accounting. The Accounting Review (April): 277-290. (JSTOR link). (Part of a forum on cognitive research in auditing).

Holder, W. W. 1978. Graduate-level public sector accounting: Status and forecast. The Accounting Review (July): 746-751. (JSTOR link).

Holdren, G. C. 1964. LIFO and ratio analysis. The Accounting Review (January): 70-85. (JSTOR link).

Holgate, H. C. F. 1941. Auditing the contingent liabilities of British banks. The Accounting Review (June): 207-209. (JSTOR link).

Hollander, S. C. 1953. Malachy Postlethwayt's British Mercantile College, 1755. The Accounting Review (July): 434-438. (JSTOR link).

Hollis, A. and P. Olsson. 2002. An exploratory study of the valuation properties of cross-listed firms' IAS and U.S. GAAP earnings and book values. The Accounting Review (January): 107-126. (JSTOR link).

Holmes, J. D. J. 1959. An introductory course in the field of electronic data processing. The Accounting Review (July): 463-464. (JSTOR link).

Holmes, W. 1979. Governmental accounting in colonial Massachusetts. The Accounting Review (January): 47-57. (JSTOR link).

Holthausen, R. W. and R. E. Verrecchia. 1990. The effect of informedness and consensus on price and volume behavior. The Accounting Review (January): 191-208. (JSTOR link).

Holzer, H. P. 1959. Corporate financial reporting in West-Germany. The Accounting Review (July): 399-402. (JSTOR link).

Holzer, H. P. and H. Schonfeld. 1963. The French approach to the post-war price level problem. The Accounting Review (April): 382-388. (JSTOR link).

Holzer, H. P. and H. Schonfeld. 1963. The German solution of the post-war price level problem. The Accounting Review (April): 377-381. (JSTOR link).

Holzer, H, P. and H. Schonfeld. 1964. The "funktionale kontorechnung" of Walter Thoms. The Accounting Review (April): 405-413. (JSTOR link). (A German accounting theory).

Holzmann, O. J. and N. Gressis. 1974. Covariability of segment earnings and multisegment company returns: A comment. The Accounting Review (January): 132-139. (JSTOR link).

Homburger, R. H. 1949. Forfeited capital stock subscriptions. The Accounting Review (April): 199-202. (JSTOR link).

Homburger, R. H. 1957. The graduate course in accounting theory - Seminar style. The Accounting Review (July): 485-487. (JSTOR link).

Homburger, R. H. 1958. Study of history - Gateway to perspective. The Accounting Review (July): 501-503. (JSTOR link).

Homburger, R. H. 1960. Tax basis of partner's interest explained by double entry. The Accounting Review (January): 132-134. (JSTOR link).

Homburger, R. H. 1961. Measurement in accounting. The Accounting Review (January): 94-99. (JSTOR link).

Homburger, R. H. 1973. The use of medieval statements for teaching accounting: A comment. The Accounting Review (October): 785-788. (JSTOR link).

Hong, H., R. S. Kaplan and G. Mandelker. 1978. Pooling vs. purchase: The effects of accounting for mergers on stock prices. The Accounting Review (January): 31-47. (JSTOR link).

Hoover, J. E. 1961. FBI accounting investigations. The Accounting Review (April): 197-203. (JSTOR link).

Hope, J. W. 1945. Restriction would strengthen the profession. The Accounting Review (April): 194-198. (JSTOR link).

Hope, J. W. 1949. The uniform CPA examination. The Accounting Review (April): 123-127. (JSTOR link).

Hope, J. W. 1953. New markets for ideas. The Accounting Review (January): 3-7. (JSTOR link).

Hopkins, P. E., R. W. Houston and M. F. Peters. 2000. Purchase, pooling, and equity analysts' valuation judgments. The Accounting Review (July): 257-281. (JSTOR link).

Hopwood, A. G. 1974. Leadership climate and the use of accounting data in performance evaluation. The Accounting Review (July): 485-495. (JSTOR link).

Hopwood, W. and T. Schaefer. 1989. Firm-specific responsiveness to input price changes and the incremental information in current cost income. The Accounting Review (April): 313-328. (JSTOR link).

Hopwood, W., J. McKeown and J. Mutchler. 1989. A test of the incremental explanatory power of opinions qualified for consistency and uncertainty. The Accounting Review (January): 28-48. (JSTOR link).

Hopwood, W. S. and P. Newbold. 1985. Alternative interim reporting techniques within a dynamic framework: Comments and extensions. The Accounting Review (April): 289-294. (JSTOR link).

Hopwood, W. S., J. C. McKeown and P. Newbold. 1981. Power transformations in time-series models of quarterly earnings per share. The Accounting Review (October): 927-933. (JSTOR link).

Hord, W. H. 1939. The flow of property as a basis of internal control. The Accounting Review (September): 272-285. (JSTOR link).

Hord, W. H. 1940. Bond discount and debt expense in terms of consistent accounting. The Accounting Review (June): 211-218. (JSTOR link).

Hord, W. H. 1942. A neglected area of accounting valuation. The Accounting Review (October): 335-347. (JSTOR link).

Horn, F. E. 1951. Managerial emphasis in elementary accounting. The Accounting Review (July): 308-312. (JSTOR link).

Hornberger, D. J. 1926. Accounting control in college fraternal organizations. The Accounting Review (September): 89-92. (JSTOR link).

Hornberger, D. J. 1929. Accounting for no-par stock issues. The Accounting Review (December): 213-217. (JSTOR link).

Hornberger, D. J. 1933. Accounting for no-par stocks during the depression. The Accounting Review (March): 58-61. (JSTOR link).

Horne, G. R. 1956. Professional training for accountancy in Canada. The Accounting Review (January): 43-49. (JSTOR link).

Horngren, C. T. 1955. Security analysts and the price level. The Accounting Review (October): 575-581. (JSTOR link).

Horngren, C. T. 1957. Disclosure: 1957. The Accounting Review (October): 598-604. (JSTOR link).

Horngren, C. T. 1957. Stock dividends and the entity theory. The Accounting Review (July): 379-385. (JSTOR link).

Horngren, C. T. 1958. Disclosure: What next?. The Accounting Review (January): 84-92. (JSTOR link).

Horngren, C. T. 1963. Teaching methods and participation as a major law of learning. The Accounting Review (April): 409-411. (JSTOR link).

Horngren, C. T. 1965. How should we interpret the realization concept? The Accounting Review (April): 323-333. (JSTOR link).

Horngren, C. T. 1967. A contribution margin approach to the analysis of capacity utilization. The Accounting Review (April): 254-264. (JSTOR link).

Horngren, C. T. 1967. Process costing in perspective: Forget FIFO. The Accounting Review (July): 593-596. (JSTOR link).

Horngren, C. T. 1969. Capacity utilization and the efficiency variance. The Accounting Review (January): 86-89. (JSTOR link).

Horngren, C. T. 1971. The accounting discipline in 1999. The Accounting Review (January): 1-11. (JSTOR link).

Horngren, C. T. and G. H. Sorter. 1961. "Direct" costing for external reporting. The Accounting Review (January): 84-93. (JSTOR link).

Horngren, C. T. and G. H. Sorter. 1964. An evaluation of some criticisms of relevant costing. The Accounting Review (April): 417-420. (JSTOR link).

Horrigan, J. O. 1965. Some empirical bases of financial ratio analysis. The Accounting Review (July): 558-568. (JSTOR link).

Horrigan, J. O. 1968. A short history of financial ratio analysis. The Accounting Review (April): 284-294. (JSTOR link).

Horvitz, J. S. and D. R. Finley. 1979. A macro-case analysis approach to tax research - A comment. The Accounting Review (July): 637-640. (JSTOR link).

Horvitz, J. S. and H. L. Jensen. 1979. Systematic evaluations of tax accounting textbooks. The Accounting Review (October): 800-806. (JSTOR link).

Horvitz, J. S. and M. J. Tucker. 1980. Clinical practice problems in tax education. The Accounting Review (October): 672-679. (JSTOR link).

Horwitz, B. 1963. Depreciation and cost stability in Soviet accounting. The Accounting Review (October): 819-826. (JSTOR link).

Horwitz, B. and D. Normolle. 1988. Federal agency R&D contract awards and the FASB rule for privately-funded R&D. The Accounting Review (July): 414-435. (JSTOR link).

Horwitz, B. and R. Shabahang. 1971. Published corporate accounting data and general wage increases of the firm. The Accounting Review (April): 243-252. (JSTOR link).

Horwitz, R. M. 1964. The investment credit, "deferred income taxes" and accounting measurement. The Accounting Review (July): 618-621. (JSTOR link).

Hoskins, C. G. 1975. Theory versus practice in risk analysis: An empirical study: A comment. The Accounting Review (October): 835-838. (JSTOR link).

Hosmer, W. A. 1938. The effect of direct charges to surplus on the measurement of income. The Accounting Review (March): 31-55. (JSTOR link).

Houston, R. W., M. F. Peters and J. H. Pratt. 1999. The audit risk model, business risk and audit-planning decisions. The Accounting Review (July): 281-298. (JSTOR link).

Howard, S. E. 1926. Some cost problems in university accounting. The Accounting Review (December): 55-62. (JSTOR link).

Howard, S. E. 1930. Accounting instruction in the liberal arts curriculum. The Accounting Review (June): 146-149. (JSTOR link).

Howard, S. E. 1931. Charge and discharge. The Accounting Review (March): 51-56. (JSTOR link).

Howard, S. E. 1932. Business partnerships in France before 1807. The Accounting Review (December): 242-257. (JSTOR link).

Howard, S. E. 1932. Public rules for private accounting in France, 1673 and 1807. The Accounting Review (June): 91-102. (JSTOR link).

Howard, S. E. 1933. The societe anonyme: From joint account to business corporation. The Accounting Review (March): 11-21. (JSTOR link).

Howard, S. E. 1934. The private business corporation under modern French law. The Accounting Review (June): 105-113. (JSTOR link).

Howard, S. E. 1937. Concepts of capital and income. The Accounting Review (March): 1-2. (JSTOR link).

Howard, S. E. and A. Barr. 1936. Accounting in a liberal arts curriculum. The Accounting Review (June): 149-157. (JSTOR link).

Howard, T. P. 1981. Attitude measurement: Some further considerations. The Accounting Review (July): 613-621. (JSTOR link).

Howard, T. P. and L. A. Nikolai. 1983. Attitude measurement and perceptions of accounting faculty publication outlets. The Accounting Review (October): 765-776. (JSTOR link).

Howe, K. R. and B. A. Baldwin. 1983. The effects of evaluative sequencing on performance, behavior, and attitudes. The Accounting Review (January): 135-142. (JSTOR link).

Howell, H. E. 1948. Pricing of exports under the foreign assistance act of 1948. The Accounting Review (July): 235-243. (JSTOR link).

Hudson, R. R. 1963. Accounting for unearned discount of finance companies. The Accounting Review (October): 796-801. (JSTOR link).

Huefner, R. J. 1971. Analyzing and reporting sensitivity data. The Accounting Review (October): 717-732. (JSTOR link).

Huefner, R. J. 1972. An economic approach to price-index bias. The Accounting Review (January): 171-173. (JSTOR link).

Hufford, K. W. 1939. Accounting laboratories in collegiate schools of business. The Accounting Review (June): 178-182. (JSTOR link).

Hughes, J. S. 1977. Optimal internal audit timing. The Accounting Review (January): 56-68. (JSTOR link).

Hughes, J. S. 1978. Toward a contract basis of valuation in accounting. The Accounting Review (October): 882-894. (JSTOR link).

Hughes, J. S. and J. H. Scheiner. 1980. Efficiency properties of mutually satisfactory cost allocations. The Accounting Review (January): 85-95. (JSTOR link).

Hughes, J. S. and W. E. Ricks. 1987. Associations between forecast errors and excess returns near to earnings announcements. The Accounting Review (January): 158-175. (JSTOR link).

Hughes, K. E. II. 2000. The value relevance of nonfinancial measures of air pollution in the electric utility industry. The Accounting Review (April): 209-228. (JSTOR link).

Hull, G. L. 1927. Plant appraisals - Their treatment in the accounts. The Accounting Review (December): 303-326. (JSTOR link).

Hungate, T. L. 1934. Unit costs in institutions of higher education. The Accounting Review (March): 38-43. (JSTOR link).

Hunter, J. 1942. The auditing function in the federal government. The Accounting Review (July): 221-232. (JSTOR link).

Hunton, J. E. and R. A. McEwen. 1997. An assessment of the relation between analysts' earnings forecast accuracy, motivational incentives and cognitive information search strategy. The Accounting Review (October): 497-515. (JSTOR link). (Retracted).

Hunton, J. E., E. G. Mauldin and P. R. Wheeler. 2008. Potential functional and dysfunctional effects of continuous monitoring. The Accounting Review (November): 1551-1569. (Retracted).

Hunton, J. E., R. Libby and C. L. Mazza. 2006. Financial reporting transparency and earnings management. The Accounting Review (January): 135-157. (JSTOR link). (Retracted).

Hurni, M. L. 1954. Some implications of the use of computers in industry. The Accounting Review (July): 447-455. (JSTOR link).

Husband, G. R. 1938. The corporate-entity fiction and accounting theory. The Accounting Review (September): 241-253. (JSTOR link).

Husband, G. R. 1940. A reply to Mr. Cotter. The Accounting Review (December): 510-513. (JSTOR link).

Husband, G. R. 1940. The first-in, last-out method of inventory valuation. The Accounting Review (June): 190-196. (JSTOR link).

Husband, G. R. 1942. A critique of the revised statement of accounting principles. The Accounting Review (July): 283-293. (JSTOR link).

Husband, G. R. 1942. The bad-debts estimate: A deduction from gross sales. The Accounting Review (April): 178-190. (JSTOR link).

Husband, G. R. 1946. Another look at cost or market whichever is lower. The Accounting Review (April): 115-120.

Husband, G. R. 1946. That thing which the accountant calls income. The Accounting Review (July): 247-254.

Husband, G. R. 1947. A training program for the certified public accountant's staff. The Accounting Review (April): 124-130. (JSTOR link).

Husband, G. R. 1947. Effective teaching. The Accounting Review (October): 411-414. (JSTOR link).

Husband, G. R. 1953. Report of the 1952 President. The Accounting Review (April): 267-274. (JSTOR link).

Husband, G. R. 1954. Rationalization in the accounting measurement of income. The Accounting Review (January): 3-14. (JSTOR link).

Husband, G. R. 1954. The entity concept in accounting. The Accounting Review (October): 552-563. (JSTOR link).

Husband, G. R. 1955. Professor Dein, Mr. Alexander, and Supplementary Statement Number 2. The Accounting Review (July): 383-399. (JSTOR link).

Husband, G. R., A. N. Lorig and C. T. Sweeney. 1937. Accounting postulates: An analysis of the tentative statement of accounting principles. The Accounting Review (December): 386-406. (JSTOR link).

Husband, W. H. 1926. The accrual principle applied to bank accounting. The Accounting Review (June): 85-89. (JSTOR link).

Huson, M. R., T. W. Scott and H. A. Wier. 2001. Earnings dilution and the explanatory power of earnings for returns. The Accounting Review (October): 589-612. (JSTOR link).

Hyatt, T. A. and D. F. Prawitt. 2001. Does congruence between audit structure and auditors' locus of control affect job performance? The Accounting Review (April): 263-274. (JSTOR link).

Hylas, R. E. and R. H. Ashton. 1982. Audit detection of financial statement errors. The Accounting Review (October): 751-765. (JSTOR link).

Hylton, D. P. 1951. Should financial statements show "monetary" or "economic" income? The Accounting Review (October): 503-506. (JSTOR link).

Hylton, D. P. 1954. Accounting principles: Their general acceptance and application. The Accounting Review (January): 127-129. (JSTOR link).

Hylton, D. P. 1957. Needed: More informative and understandable financial statements from governmental units. The Accounting Review (January): 51-54. (JSTOR link).

Hylton, D. P. 1962. Current trends in accounting theory. The Accounting Review (January): 22-27. (JSTOR link).

Hylton, D. P. 1964. Are consulting and auditing compatible? - A contrary view. The Accounting Review (July): 667-670. (JSTOR link).

Hylton, D. P. 1965. On matching revenue with expense. The Accounting Review (October): 824-828. (JSTOR link).

Ijiri, Y. 1965. Axioms and structures of conventional accounting measurement. The Accounting Review (January): 36-53. (JSTOR link).

Ijiri, Y. 1968. On budgeting principles and budget-auditing standards. The Accounting Review (October): 662-667. (JSTOR link).

Ijiri, Y. 1972. Measurement in current accounting practices: A reply. The Accounting Review (July): 510-526. (JSTOR link).

Ijiri, Y. 1976. The price-level restatement and its dual interpretation. The Accounting Review (April): 227-243. (JSTOR link).

Ijiri, Y. 1980. An introduction to corporate accounting standards: A review. The Accounting Review (October): 620-628. (JSTOR link).

Ijiri, Y. 1986. A framework for triple-entry bookkeeping. The Accounting Review (October): 745-759. (JSTOR link).

Ijiri, Y. and G. L. Thompson. 1970. Applications of mathematical control theory to accounting and budgeting (The continuous wheat trading model). The Accounting Review (April): 246-258. (JSTOR link).

Ijiri, Y. and H. Itami. 1973. Quadratic cost-volume relationship and timing of demand information. The Accounting Review (October): 724-737. (JSTOR link).

Ijiri, Y. and H. Itami. 1975. Quadratic cost-volume relationship and timing of demand information: A reply. The Accounting Review (January): 138-139. (JSTOR link).

Ijiri, Y. and J. Noel. 1984. A reliability comparison of the measurement of wealth, income, and force. The Accounting Review (January): 52-63. (JSTOR link).

Ijiri, Y. and R. K. Jaedicke. 1966. Reliability and objectivity of accounting measurements. The Accounting Review (July): 474-483. (JSTOR link).

Ijiri, Y. and R. S. Kaplan. 1969. Probabilistic depreciation and its implications for group depreciation. The Accounting Review (October): 743-756. (JSTOR link).

Ijiri, Y. and R. S. Kaplan. 1978. Sampling for integrated audit objectives - A reply. The Accounting Review (July): 773-774. (JSTOR link).

Imdieke, L. F. and J. J. Weygandt. 1969. Classification of convertible debt. The Accounting Review (October): 798-805. (JSTOR link).

Imhoff, E. A. Jr. 1975. Income smoothing: The role of management: A comment. The Accounting Review (January): 118-121. (JSTOR link).

Imhoff, E. A. Jr. 1978. Employment effects on auditor independence. The Accounting Review (October): 869-881. (JSTOR link).

Imhoff, E. A. Jr. 1978. The representativeness of management earnings forecasts. The Accounting Review (October): 836-850. (JSTOR link).

Imhoff, E. A. Jr. and G. J. Lobo. 1992. The effect of ex ante earnings uncertainty on earnings response coefficients. The Accounting Review (April): 427-439. (JSTOR link).

Imke, F. J. 1966. Relationships in accounting theory. The Accounting Review (April): 318-322. (JSTOR link).

Indjejikian, R. J. and D. Nanda. 2002. Executive target bonuses and what they imply about performance standards. The Accounting Review (October): 793-819. (JSTOR link).

Indjejikian, R. J. and M. Matĕjka. 2006. Organizational slack in decentralized firms: The role of business unit controllers. The Accounting Review (July): 849-872. (JSTOR link).

Ingraham, H. A. 1951. Elementary presentation of volume, cost and profit relationships. The Accounting Review (July): 414-416. (JSTOR link).

Ingram, R. W. and E. G. Chewning. 1983. The effect of financial disclosure regulation on security market behavior. The Accounting Review (July): 562-580. (JSTOR link).

Ingram, R. W. and R. J. Petersen. 1987. An evaluation of AICPA tests for predicting the performance of accounting majors. The Accounting Review (January): 215-223. (JSTOR link).

Ingram, R. W. and R. M. Copeland. 1981. Municipal accounting information and voting behavior. The Accounting Review (October): 830-843. (JSTOR link).

Ingram, R. W., K. K. Raman and E. R. Wilson. 1989. The information in governmental annual reports: A contemporaneous price reaction approach. The Accounting Review (April): 250-268. (JSTOR link).

Irvine, P. J. 2004. Analysts' forecasts and brokerage-firm trading. The Accounting Review (January): 125-149. (JSTOR link).

Iselin, E. R. 1968. Chambers on accounting theory. The Accounting Review (April): 231-238. (JSTOR link).

Ishikawa, A. 1975. A mathematical approach to the analysis and design of internal control systems: A brief comment. The Accounting Review (January): 148-150. (JSTOR link).

Ismail, B. E. and M. K. Kim. 1989. On the association of cash flow variables with market risk: Further evidence. The Accounting Review (January): 125-136. (JSTOR link).

Ittner, C. D., D. F. Larcker and M. V. Rajan. 1997. The choice of performance measures in annual bonus contracts. The Accounting Review (April): 231-255. (JSTOR link).

Ittner, C. D., D. F. Larcker and M. W. Meyer. 2003. Subjectivity and the weighting of performance measures: Evidence from a balanced scorecard. The Accounting Review (July): 725-758. (Note) and (JSTOR link).

Ives, K. 1951. The nature of the accounting unit. The Accounting Review (October): 516-517. (JSTOR link).

Jackson, J. H. 1926. Audit certificates and reports. The Accounting Review (September): 45-63. (JSTOR link).

Jackson, J. H. 1926. Present tendencies in commercial education. The Accounting Review (June): 1-11. (JSTOR link).

Jackson, J. H. 1926. The case method. The Accounting Review (March): 108-111. (JSTOR link).

Jackson, J. H. and A. E. Davis. 1928. Teaching auditing by the case method. The Accounting Review (September): 297-310. (JSTOR link).

Jacobs, F. A., A. L. Hartgraves and L. H. Beard. 1986. Publication productivity of doctoral alumni: A time-adjusted model. The Accounting Review (January): 179-187.

Jacobs, F. H. and R. M. Marshall. 1987. A reciprocal service cost approximation. The Accounting Review (January): 67-78. (JSTOR link).

Jacobs, R. 1950. Measurement and guidance in the field of public accounting. The Accounting Review (January): 27-34. (JSTOR link).

Jacobsen, L. E. 1960. Management accounting: Content and approach. The Accounting Review (January): 64-69. (JSTOR link).

Jacobsen, L. E. 1962. Allocation and attitudes. The Accounting Review (July): 472-474. (JSTOR link).

Jacobsen, L. E. 1963. The rise of the profit deferral notion: The concept and practice of optimeasurement. The Accounting Review (April): 285-292. (JSTOR link).

Jaedicke, R. K. 1958. Some notes on product-combination decisions. The Accounting Review (October): 596-601. (JSTOR link).

Jaedicke, R. K. 1959. Production method changes and the Hormel wage plan. The Accounting Review (April): 266-280. (JSTOR link).

Jaedicke, R. K. 1962. Accounting data for purposes of control. The Accounting Review (April): 181-188. (JSTOR link).

Jaedicke, R. K. and A. A. Robichek. 1964. Cost-volume-profit analysis under conditions of uncertainty. The Accounting Review (October): 917-926. (JSTOR link).

Jaedicke, R. K. and C. L. Nelson. 1960. The allocation of income taxes - A defense. The Accounting Review (April): 278-281. (JSTOR link).

Jaenicke, H. R. 1962. Management's choice to purchase or pool. The Accounting Review (October): 758-765. (JSTOR link).

Jaenicke, H. R. 1970. Accounting for restricted stock plans and deferred stock plans. The Accounting Review (January): 115-128. (JSTOR link).

Jaggi, B. 1978. A note on the information content of corporate annual earnings forecasts. The Accounting Review (October): 961-967. (JSTOR link).

Jaggi, B. 1979. A comment on motivational considerations in cost allocation systems: A conditioning theory approach. The Accounting Review (January): 209-214. (JSTOR link).

Jaggi, B. 1980. Further evidence on the accuracy of management forecasts vis-a-vis analysts' forecasts. The Accounting Review (January): 96-101. (JSTOR link).

Jaggi, B. and H. Lau. 1974. Toward a model for human resource valuation. The Accounting Review (April): 321-329. (JSTOR link).

Jaggi, B. and H. Lau. 1975. Toward a model for human resource valuation: A reply. The Accounting Review (April): 348-350. (JSTOR link).

Jain, A. and A. Subramanian. 2004. The intertemporal exercise and valuation of employee options. The Accounting Review (July): 705-743. (JSTOR link).

Jain, P. C. 1983. The impact of accounting regulation on the stock market: The case of oil and gas companies - Some additional results. The Accounting Review (July): 633-638. (JSTOR link).

Jain, T. N. 1973. Alternative methods of accounting and decision making: A psycho-linguistical analysis. The Accounting Review (January): 95-104. (JSTOR link).

James, R. M. 1950. Three major concepts in governmental accounting theory. The Accounting Review (July): 307-314. (JSTOR link).

James, R. M. 1951. Interrelationships in governmental accounting theory. The Accounting Review (January): 88-92. (JSTOR link).

James, R. M. 1951. Some aspects of a governmental audit. The Accounting Review (July): 347-351. (JSTOR link).

Jarnagin, B. D. and J. K. Harris. 1977. Teaching with multiple choice questions. The Accounting Review (October): 930-934. (JSTOR link).

Jeffrey, C. 1992. The relation of judgment, personal involvement, and experience in the audit of bank loans. The Accounting Review (October): 802-819. (JSTOR link).

Jen, F. C. and R. J. Huefner. 1970. Depreciation by probability-life. The Accounting Review (April): 290-298. (JSTOR link).

Jenkins, D. O. 1964. Accounting for funded industrial pension plans. The Accounting Review (July): 648-653. (JSTOR link).

Jennergren, L. P. and B. Naslund. 1993. A comment on "Valuation of executive stock options and the FASB proposal". The Accounting Review (January): 179-183. (JSTOR link).

Jennings, A. R. 1948. Staff training-present and future. The Accounting Review (October): 401-409. (JSTOR link).

Jennings, A. R. 1958. Accounting research. The Accounting Review (October): 547-554. (JSTOR link).

Jennings, R. 1990. A note on interpreting "incremental information content". The Accounting Review (October): 925-932. (JSTOR link).

Jennings, R., D. P. Mest and R. B. Thompson, II. 1992. Investor reaction to disclosures of 1974-75 LIFO adoption decisions. The Accounting Review (April): 337-354. (JSTOR link). (Part of a forum on LIFO choice of inventory valuation).

Jennings, R. M. 1960. An algebraic model for working capital. The Accounting Review (April): 316-317. (JSTOR link).

Jennings, R. M. 1962. Selections from a pre-revolutionary accounting record. The Accounting Review (January): 73-75. (JSTOR link).

Jennings, R. M. 1964. Prepayals - A flow simulation. The Accounting Review (January): 172-173. (JSTOR link).

Jennings, R. M. 1966. Graphical analysis of overhead. The Accounting Review (January): 144-145. (JSTOR link).

Jennings, R. M. 1966. Installment interest computations - True and quoted. The Accounting Review (April): 333-335. (JSTOR link).

Jennings, R. M. and R. B. McCosh. 1967. Construction in progress - A different approach. The Accounting Review (July): 598-600. (JSTOR link).

Jensen, D. L. 1973. Hartley's demand-price analysis in a case of joint production: A comment. The Accounting Review (October): 768-770. (JSTOR link).

Jensen, D. L. 1974. The role of cost in pricing joint products: A case of production in fixed proportions. The Accounting Review (July): 465-476. (JSTOR link).

Jensen, D. L. 1977. A class of mutually satisfactory allocations. The Accounting Review (October): 842-856. (JSTOR link).

Jensen, D. L. and A. D. Bailey, Jr. 1975. Discriminant analysis as an aid to employee selection: A comment. The Accounting Review (July): 588-592. (JSTOR link).

Jensen, H. L. and R. W. Wyndelts. 1976. Through the looking glass: An empirical look at discrimination in the federal income tax rate structure. The Accounting Review (October): 846-853. (JSTOR link).

Jensen, M. C. 1983. Organization theory and methodology. The Accounting Review (April): 319-339. (JSTOR link). (Part of a special section that includes 8 papers on research perspectives from related disciplines).

Jensen, R. E. 1967. A multiple regression model for cost control - Assumptions and limitations. The Accounting Review (April): 265-273. (JSTOR link).

Jensen, R. E. 1968. Sensitivity analysis and integer linear programming. The Accounting Review (July): 425-446. (JSTOR link).

Jensen, R. E. 1970. Empirical evidence from the behavioral sciences: Fish out of water. The Accounting Review (July): 502-508. (JSTOR link).

Jensen, R. E. 1971. A cluster analysis study of financial performance of selected business firms. The Accounting Review (January): 36-56. (JSTOR link).

Jensen, R. E. 1975. Truth versus ΦIKTION versus something. The Accounting Review (October): 871-873. (JSTOR link).

Jensen, R. E. 1979. Fantasyland accounting research: Let's pretend.... The Accounting Review (January): 189-196. (JSTOR link).

Jensen, R. E. and C. T Thomsen. 1968. Statistical analysis in cost measurement and control. The Accounting Review (January): 83-93. (JSTOR link).

Jentz, G. A. 1966. The case against the present CPA commercial law examination. The Accounting Review (July): 535-541. (JSTOR link).

Jentz, G. A. 1967. Ten-year review of the CPA law examination. The Accounting Review (April): 362-365. (JSTOR link).

Jepsen, V. 1948. The objective versus problem type accounting test. The Accounting Review (July): 308-309. (JSTOR link).

Jerston, J. E. 1965. Analyst's view of deferred income taxes. The Accounting Review (October): 812-813. (JSTOR link).

Jeter, D. C. and P. E. Shaw. 1995. Solicitation and auditor reporting decisions. The Accounting Review (April): 293-315. (JSTOR link).

Jeynes, P. H. 1965. A discipline for investment decisions. The Accounting Review (January): 105-118. (JSTOR link).

Jiambalvo, J. 1976. Prediction achievement and simulated decision makers as an extension of the predictive ability criterion: Some comments. The Accounting Review (July): 667-671. (JSTOR link).

Jiambalvo, J. and J. Pratt. 1982. Task complexity and leadership effectiveness in CPA firms. The Accounting Review (October): 734-750. (JSTOR link).

Johnson, A. W. 1943. Form, function, and interpretation of the profit and loss statement. The Accounting Review (October): 340-347. (JSTOR link).

Johnson, A. W. 1957. A Report by the Task Committee on Faculty Personnel: Source and supply of teachers. The Accounting Review (April): 241-242. (JSTOR link).

Johnson, A. W. 1961. "More" on "income-tax-allocation" accounting. The Accounting Review (January): 75-83. (JSTOR link).

Johnson, C. E. 1954. Inventory valuation - The accountant's Achilles heel. The Accounting Review (January): 15-26. (JSTOR link).

Johnson, C. E. 1954. A case against the idea of an all-purpose concept of business income. The Accounting Review (April): 224-243. (JSTOR link).

Johnson, C. E. 1957. A course in income taxation for non-accounting majors? The Accounting Review (January): 90-92. (JSTOR link).

Johnson, G. L. 1965. The monetary and nonmonetary distinction. The Accounting Review (October): 821-823. (JSTOR link).

Johnson, G. L. 1966. Funds-flow equations. The Accounting Review (July): 510-517. (JSTOR link).

Johnson, G. L. and S. W. Newton. 1967. Tax considerations in equipment replacement decisions. The Accounting Review (October): 738-746. (JSTOR link).

Johnson, H. T. 1975. The role of accounting history in the study of modern business enterprise. The Accounting Review (July): 444-450. (JSTOR link).

Johnson, H. T. 1981. Toward a new understanding of nineteenth-century cost accounting. The Accounting Review (July): 510-518. (JSTOR link).

Johnson, J. T. 1959. Is the trust fund theory of capital stock dead? The Accounting Review (October): 609-611. (JSTOR link).

Johnson, J. R., R. A. Leitch and J. Neter. 1981. Characteristics of errors in accounts receivable and inventory audits. The Accounting Review (April): 270-293. (JSTOR link).

Johnson, O. 1968. Some reservations on the significance of prospective income data. The Accounting Review (July): 546-548. (JSTOR link).

Johnson, O. 1970. Toward an "Events" theory of accounting. The Accounting Review (October): 641-653. (JSTOR link).

Johnson, O. 1972. On taxonomy and accounting research. The Accounting Review (January): 64-74. (JSTOR link).

Johnson, O. 1974. The art of enquiry: A seminar in accounting research. The Accounting Review (January): 159-165. (JSTOR link).

Johnson, O. 1976. Contra-equity accounting for R&D. The Accounting Review (October): 808-822. (JSTOR link).

Johnson, O. and S. Gunn. 1974. Conflict resolution: The market and/or accounting? The Accounting Review (October): 649-663. (JSTOR link).

Johnson, S. B. 1985. The economic function of doctoral programs in accounting: Alternative theories and educational implications. The Accounting Review (October): 736-743. (JSTOR link).

Johnson, W. B. 1979. A test of the expectancy theory of motivation in an accounting environment: A comment. The Accounting Review (April): 409-411. (JSTOR link).

Johnson, W. B. 1983. "Representativeness" in judgmental predictions of corporate bankruptcy. The Accounting Review (January): 78-97. (JSTOR link).

Johnson, W. B. and R. Ramanan. 1988. Discretionary accounting changes from "Successful efforts" to "full cost" methods: 1970-76. The Accounting Review (January): 96-110. (JSTOR link).

Johnstone, K. M. and J. C. Bedard. 2001. Engagement planning, bid pricing, and client response in the market for initial attest engagements. The Accounting Review (April): 199-220. (JSTOR link).

Johnstone, K. M. and J. C. Bedard. 2003. Risk management in client acceptance decisions. The Accounting Review (October): 1003-1025. (JSTOR link).

Jolivet, V. 1964. The current French approach to inventory price level problems. The Accounting Review (July): 689-692. (JSTOR link).

Jones, C. L. and A. A. Roberts. 2006. Management of financial information in charitable organizations: The case of joint-cost allocations. The Accounting Review (January): 159-178. (JSTOR link).

Jones, G. M. 1958. University responses to EDP. The Accounting Review (October): 645-649. (JSTOR link).

Jones, G. M. 1960. Educators, electrons, and business models: A problem in synthesis. The Accounting Review (October): 619-626. (JSTOR link).

Jones, G. M. 1962. Accounting innovation and the psychology of change. The Accounting Review (April): 244-250. (JSTOR link).

Jones, G. M. 1965. Linear algebra for the neophyte. The Accounting Review (July): 636-640. (JSTOR link).

Jones, H. M. and V. E. Pontius. 1965. Survey of accounting teaching via television. The Accounting Review (October): 863-867. (JSTOR link).

Jones, J. W. 1942. The execution of the federal budget. The Accounting Review (April): 88-94. (JSTOR link).

Jones, R. C. 1937. Current practice in teaching elementary accounting. The Accounting Review (June): 174-180. (JSTOR link).

Jones, R. C. 1950. Accounting concepts and standards: A report for the 1949 committee. The Accounting Review (April): 139-141. (JSTOR link).

Jones, R. C. 1950. A flexible test grading formula which emphasizes quality. The Accounting Review (October): 445-448. (JSTOR link).

Jones, R. C. 1951. Research projects in accounting. The Accounting Review (July): 400-413. (JSTOR link).

Jones, R. C. 1952. Supplementary list of research projects in accounting. The Accounting Review (January): 124-125. (JSTOR link).

Jones, R. C. 1953. Supplementary list of research projects in accounting. The Accounting Review (April): 258-264. (JSTOR link).

Jones, R. C. 1954. List of research projects in accounting: 1952-1953. The Accounting Review (April): 286-293. (JSTOR link).

Jones, S. and D. A. Hensher. 2004. Predicting firm financial distress: A mixed logit model. The Accounting Review (October): 1011-1038. (JSTOR link).

Jones, S. K. and L. A. Ponemon. 1993. A comment on "A multidimensional analysis of selected ethical issues in accounting". The Accounting Review (April): 411-416. (JSTOR link).

Joos, P. and B. A. Plesko. 2005. Valuing loss firms. The Accounting Review (July): 847-870. (JSTOR Link).

Jorgensen, B. N. and M. T. Kirschenheiter. 2003. Discretionary risk disclosures. The Accounting Review (April): 449-469. (JSTOR link).

Jorion, P. 2002. How informative are value-at-risk disclosures? The Accounting Review (October): 911-931. (JSTOR link).

Joshi, S., R. Krishnan and L. Lave. 2001. Estimating the hidden costs of environmental regulation. The Accounting Review (April): 171-198. (JSTOR link).

Judd, F. 1949. Development of cost accounting concepts of scheduled commercial airlines. The Accounting Review (January): 61-67. (JSTOR link).

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