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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

Kaback, H. 1980. Behind the balance sheet: A case study in accounting analysis. The Accounting Review (January): 144-167. (JSTOR link).

Kabbes, S. M. 1965. Is accounting meeting the challenge in Europe? The Accounting Review (April): 395-400. (JSTOR link).

Kachelmeier, S. J. and K. L. Towry. 2002. Negotiated transfer pricing: Is fairness easier said than done? The Accounting Review (July): 571-593. (JSTOR link).

Kachelmeier, S. J. and M. Shehata. 1997. Internal auditing and voluntary cooperation in firms: A cross-cultural experiment. The Accounting Review (July): 407-431. (JSTOR link).

Kachelmeier, S. J. and W. F. Messier, Jr. 1990. An investigation of the influence of a nonstatistical decision aid on auditor sample size decisions. The Accounting Review (January): 209-226. (JSTOR link).

Kachelmeier, S. J., S. T. Limberg and M. S. Schadewald. 1991. A laboratory market examination of the consumer price response to information about producers' costs and profits. The Accounting Review (October): 694-717. (JSTOR link).

Kadous, K. 2000. The effects of audit quality and consequence severity on juror evaluations of auditor responsibility for plaintiff losses. The Accounting Review (July): 327-341. (JSTOR link).

Kadous, K., S. D. Krische, L. M. Sedor. 2006. Using counter-explanation to limit analysts' forecast optimism. The Accounting Review (March): 377-397. (JSTOR link).

Kadous, K., S. J. Kennedy and M. E. Peecher. 2003. The effect of quality assessment and directional goal commitment on auditor's acceptance of client-preferred accounting methods. The Accounting Review (July): 759-778. (JSTOR link).

Kalinski, B. D. 1963. A case of over-accounting. The Accounting Review (July): 591-595. (JSTOR link).

Kallapur, S. and S. Y. S. Kwan. 2004. The value relevance and reliability of brand assets recognized by U.K. firms. The Accounting Review (January): 151-172. (JSTOR link).

Kane, J. E. 1951. Structual changes and general changes in the price level in relation to financial reporting. The Accounting Review (October): 496-502. (JSTOR link).

Kane, R. L. Jr. and A. E. Traxler. 1954. Predicting CPA examination results. The Accounting Review (October): 564-570. (JSTOR link).

Kanodia, C. and A. Mukherji. 1994. Audit pricing, lowballing and auditor turnover: A dynamic analysis. The Accounting Review (October): 593-615. (JSTOR link).

Kaplan, M. C. and D. M. Reaugh. 1939. Accounting, reports to stockholders, and the SEC. The Accounting Review (September): 203-236. (JSTOR link).

Kaplan, R. S. 1973. Variable and self-service costs in reciprocal allocation models. The Accounting Review (October): 738-748. (JSTOR link).

Kaplan, R. S. 1977. Purchasing power gains on debt: The effect of expected and unexpected inflation. The Accounting Review (April): 369-378. (JSTOR link).

Kaplan, R. S. 1983. Comments on Wilson and Jensen. The Accounting Review (April): 340-346. (JSTOR link). (Part of a special section that includes 8 papers on research perspectives from related disciplines).

Kaplan, R. S. 1983. Measuring manufacturing performance: A new challenge for managerial accounting research. The Accounting Review (October): 686-705. (JSTOR link). (Summary).

Kaplan, R. S. 1984. The evolution of management accounting. The Accounting Review (July): 390-418. (JSTOR link). (Summary).

Kaplan, R. S. and G. L. Thompson. 1971. Overhead allocation via mathematical programming models. The Accounting Review (April): 352-364. (JSTOR link).

Kaplan, R. S. and U. P. Welam. 1974. Overhead allocation with imperfect markets and nonlinear technology. The Accounting Review (July): 477-484. (JSTOR link).

Kaplan, S. E. and P. M. J. Reckers. 1985. An examination of auditor performance evaluation. The Accounting Review (July): 477-487. (JSTOR link).

Karrenbrock, W. E. 1958. Proof of surplus accruing to a holding company when the investment in a subsidiary is carried at cost. The Accounting Review (July): 461-468. (JSTOR link).

Kasznik, R. and B. Lev. 1995. To warn or not to warn: Management disclosures in the face of an earnings surprise. The Accounting Review (January): 113-134. (JSTOR link).

Kats, P. 1930. A surmise regarding the origin of bookkeeping by double entry. The Accounting Review (December): 311-316. (JSTOR link).

Katz, W. G. 1941. Accounting problems in corporate distributions. The Accounting Review (September): 244-261. (JSTOR link).

Katzenmeyer, R. G. 1955. Cost accounting context of seventeen A. I. A. "theory of account" examinations. The Accounting Review (October): 694-701. (JSTOR link).

Kaufman, F. 1952. Admission of the new partner. The Accounting Review (April): 247-248. (JSTOR link).

Kaufman, F. 1967. Professional consulting by CPAs. The Accounting Review (October): 713-720. (JSTOR link).

Kaufman, F. and A. Gleason. 1953. The effect of growth on the adequacy of depreciation allowances. The Accounting Review (October): 539-544. (JSTOR link).

Kaufman, F and L. A. Schmidt. 1957. Auditing electronic records. The Accounting Review (January): 33-41. (JSTOR link).

Kaulback, F. S. Jr. 1951. Elementary accounting and the non-accounting major-A proposal. The Accounting Review (January): 102-104. (JSTOR link).

Kaulback, F. S. Jr. 1952. Accounting problems of price control. The Accounting Review (January): 37-43. (JSTOR link).

Kaulback, F. S. Jr. 1954. The faculty residency program. The Accounting Review (April): 194-195. (JSTOR link).

Ke, B. 2001. Taxes as a determinant of managerial compensation in privately held insurance companies. The Accounting Review (October): 655-674. (JSTOR link).

Keenoy, C. L. 1958. The impact of automation on the field of accounting. The Accounting Review (April): 230-236. (JSTOR link).

Keister, O. R. 1963. Commercial record-keeping in ancient Mesopotamia. The Accounting Review (April): 371-376. (JSTOR link).

Keister, O. R. 1964. The Incan quipu. The Accounting Review (April): 414-416. (JSTOR link). (The quipu (ke'poo) is an ancient record keeping or counting device involving knotted strings).

Keister, O. R. 1967. Consolidations and intercompany bond holdings. The Accounting Review (April): 375-376. (JSTOR link).

Keith, E. G. 1943. Excess-profits taxation and profit limitation. The Accounting Review (April): 103-110. (JSTOR link).

Kell, W. G. 1953. Should the accounting entity be personified? The Accounting Review (January): 40-43. (JSTOR link).

Kell, W. G. 1958. The commission's long run goals. The Accounting Review (April): 198-205. (JSTOR link).

Kell, W. G. 1963. President's message. The Accounting Review (January): 150. (JSTOR link).

Kell, W. G. 1964. Report of the 1963 President. The Accounting Review (April): 421-424. (JSTOR link).

Kell, W. G. 1968. Public accounting's irresistible force and immovable object. The Accounting Review (April): 266-273. (JSTOR link).

Keller, T. F. 1965. The investment tax credit and the annual tax charge. The Accounting Review (January): 184-189. (JSTOR link).

Kelley, A. C. 1936. In defense of the accountant. The Accounting Review (March): 63-65. (JSTOR link).

Kelley, A. C. 1941. Is accountancy a science? The Accounting Review (September): 231-234. (JSTOR link).

Kelley, A. C. 1942. Cost analysis of a cost-plus contract. The Accounting Review (October): 370-376. (JSTOR link).

Kelley, A. C. 1948. Definitive income determinations: The measurement of corporate incomes on an objective scientific basis. The Accounting Review (April): 148-153. (JSTOR link).

Kelley, A. C. 1949. The presentation of corporate income and earned surplus. The Accounting Review (July): 285-289. (JSTOR link).

Kelley, A. C. 1951. Can corporate incomes be scientifically ascertained? The Accounting Review (July): 289-298. (JSTOR link).

Kelley, A. C. 1958. Comments on the 1957 revision of corporate accounting and reporting standards. The Accounting Review (April): 214-215. (JSTOR link).

Kemp, P. S. 1962. Accounting data for planning, motivation, and control. The Accounting Review (January): 44-50. (JSTOR link).

Kemp, P. S. 1963. A "current topics" course in the accounting curriculum?. The Accounting Review (April): 398-400. (JSTOR link).

Kemp, P. S. 1965. The authority of the Accounting Principles Board. The Accounting Review (October): 782-787. (JSTOR link).

Kemp, P. S. 1963. Controversies on the construction of financial statements. The Accounting Review (January): 126-132. (JSTOR link).

Kempner, J. J. 1952. Revaluation and depreciation of plant assets. The Accounting Review (October): 506-513. (JSTOR link).

Kempner, J. J. 1957. Funds statement practices of certified public accounting firms. The Accounting Review (January): 71-82. (JSTOR link).

Kempner, J. J. 1960. A new look at the classification of inventories. The Accounting Review (April): 264-271. (JSTOR link).

Kempner, J. J. 1961. A two-week CPA coaching course. The Accounting Review (July): 477-480. (JSTOR link).

Kempner, J. J. 1970. An argument for small class size. The Accounting Review (April): 364-366. (JSTOR link).

Kendrick, H. W. 1931. The need for accounting in the law school curriculum. The Accounting Review (March): 38-41. (JSTOR link).

Kendrick, H. W. 1948. Report of the Committee on Statement of Cost Accounting Concepts: The relationship of cost accounting to income determination. The Accounting Review (January): 35-39. (JSTOR link).

Kenis, I. 1979. Effects of budgetary goal characteristics on managerial attitudes and performance. The Accounting Review (October): 707-721. (JSTOR link).

Kennedy, J. 1995. Debiasing the curse of knowledge in audit judgment. The Accounting Review (April): 249-273. (JSTOR link).

Kent, A. H. 1955. The new internal auditing and the need for specialized preparatory training. The Accounting Review (October): 638-644. (JSTOR link).

Kern, B. B. and M. H. Morris. 1994. Differences in the COMPUSTAT and expanded Value Line databases and the potential impact on empirical research. The Accounting Review (January): 274-284. (JSTOR link).

Kerrigan, H. D. 1936. Taxability of stock dividends under federal and state laws. The Accounting Review (December): 373-387. (JSTOR link).

Kerrigan, H. D. 1937. Analysis of variation in net profit. The Accounting Review (December): 429-432. (JSTOR link).

Kerrigan, H. D. 1937. Accounting for stock dividends paid. The Accounting Review (December): 369-385. (JSTOR link).

Kerrigan, H. D. 1937. Limitations on stock dividends. The Accounting Review (September): 238-255. (JSTOR link).

Kerrigan, H. D. 1937. Stock dividends in trust distributions. The Accounting Review (June): 93-104. (JSTOR link).

Kerrigan, H. D. 1937. Whither accounting? The Accounting Review (March): 61-64. (JSTOR link).

Kerrigan, H. D. 1938. Accounting for stock dividends received. The Accounting Review (June): 166-173. (JSTOR link).

Kerrigan, H. D. 1938. Corporate distributions as income to stockholders. The Accounting Review (December): 366-379. (JSTOR link).

Kerrigan, H. D. 1951. Accounting aspects of rate-making in the public-utility field. The Accounting Review (July): 352-361. (JSTOR link).

Kerrigan, H. D. 1952. Some current problems in the teaching of accounting. The Accounting Review (January): 79-88. (JSTOR link).

Kerrigan, H. D. 1955. Electronic data processor - A milestone in machine method. The Accounting Review (October): 660-665. (JSTOR link).

Kerrigan, H. D. 1956. Intermediate accounting instruction - Circa, 1955. The Accounting Review (July): 418-422. (JSTOR link).

Kerrigan, H. D. 1959. Major influences on accounting education. The Accounting Review (July): 403-414. (JSTOR link).

Kerrigan, H. D. 1959. Recent data on accounting majors and programs. The Accounting Review (April): 262-265. (JSTOR link).

Kerstein, J. and S. Kim. 1995. The incremental information content of capital expenditures. The Accounting Review (July): 513-526. (JSTOR link).

Kesselman, J. J. 1957. Federal income taxation in the graduate accounting program. The Accounting Review (January): 101-103. (JSTOR link).

Kester, R. B. 1928. The importance of the controller. The Accounting Review (September): 237-251. (JSTOR link).

Kester, R. B. 1938. The practitioner's responsibilities for accountancy education. The Accounting Review (September): 259-265. (JSTOR link).

Kester, R. B. and W. Nissley. 1936. Education for professional accountancy. The Accounting Review (June): 99-108. (JSTOR link).

Ketz, J. E. 1978. The validation of some general price level estimating models. The Accounting Review (October): 952-960. (JSTOR link).

Keys, D. E. and C. Norton. 1978. Estimation error in income determination: A comment. The Accounting Review (October): 997-1002. (JSTOR link).

Khemakhem, A. 1968. A simulation of management-decision behavior: "Funds" and income. The Accounting Review (July): 522-534. (JSTOR link).

Khurana, I. 1991. Security market effects associated with SFAS No. 94 concerning consolidation policy. The Accounting Review (July): 611-621. (JSTOR link).

Khurana, I. K. and K. K. Raman. 2004. Litigation risk and the financial reporting credibility of big 4 versus non-big 4 audits: Evidence from Anglo-American countries. The Accounting Review (April): 473-495. (JSTOR link).

Khurana, I. K. and M. L. Loudder. 1994. The economic consequences of SFAS 106 in rate-regulated enterprises. The Accounting Review (April): 364-380. (JSTOR link).

Kida, T. E. and R. C. Mannino. 1980. Job selection criteria of accounting Ph.D. students and faculty members. The Accounting Review (July): 491-500. (JSTOR link).

Kiger, J. E. 1974. Volatility in quarterly accounting data. The Accounting Review (January): 1-7. (JSTOR link).

Kiger, J. E. 1975. Implications of volatility in quarterly accounting data: A reply. The Accounting Review (January): 130-132. (JSTOR link).

Kiger, J. E. and C. S. Warren. 1975. Visiting professorships. The Accounting Review (April): 387-391. (JSTOR link).

Kiger, J. E., J. B. Wilcox and J. R. Williams. 1977. Intraperiod income tax allocation with differential rates. The Accounting Review (July): 716-720. (JSTOR link).

Killough, L. N. and T. L. Souders. 1973. A goal programming model for public accounting firms. The Accounting Review (April): 268-279. (JSTOR link).

Kilpatrick, B., K. Putnam and H. Schneider. 1985. Convertible securities and earnings per share: A competitive ranking algorithm. The Accounting Review (July): 526-530. (JSTOR link).

Kim, D. C. 1992. Risk preferences in participative budgeting. The Accounting Review (April): 303-318. (JSTOR link).

Kim, K. K. 1988. Organizational coordination and performance in hospital accounting information systems: An empirical investigation. The Accounting Review (July): 472-489. (JSTOR link).

Kim, O. and R. E. Verrecchia. 2001. The relation among disclosure, returns, and trading volume information. The Accounting Review (October): 633-654. (JSTOR link).

Kimball, H. G. 1935. Depreciation and savings. The Accounting Review (December): 365-369. (JSTOR link).

Kimball, H. G. 1935. The importance of understanding income and profits. The Accounting Review (June): 131-135. (JSTOR link).

Kimbrough, M. D. 2005. The effect of conference calls on analyst and market underreaction to earnings announcements. The Accounting Review (January): 189-219. (JSTOR Link).

Kimmel, P. and T. D. Warfield. 1995. The usefulness of hybrid security classifications: Evidence from redeemable preferred stock. The Accounting Review (January): 151-167. (JSTOR link).

Kimmell, D. L. 1976. Consolidation models at acquisition: Purchase and pooling of interest methods. The Accounting Review (July): 629-632. (JSTOR link).

King, E. C. 1948. Presentation of pertinent data in financial statements. The Accounting Review (October): 345-354. (JSTOR link).

King, E. C. 1950. Current accounting problems. The Accounting Review (January): 35-44. (JSTOR link).

King, R. D. 1984. The effect of convertible bond equity values on dilution and leverage. The Accounting Review (July): 419-431. (JSTOR link).

King, R. D. and T. B. O'Keefe. 1986. Lobbying activities and insider trading. The Accounting Review (January): 76-90. (JSTOR link).

King, R. R. 1996. Reputation formation for reliable reporting: An experimental investigation. The Accounting Review (July): 375-396. (JSTOR link).

King, R. R. 2002. An experimental investigation of self-serving biases in an auditing trust game: The effect of group affiliation. The Accounting Review (April): 265-284. (JSTOR link).

King, R. R. and C. D. Baron. 1974. An integrated account structure for governmental accounting and financial reporting. The Accounting Review (January): 76-87. (JSTOR link).

King, R. R. and R. Schwartz. 2000. An experimental investigation of auditors' liability: Implications for social welfare and exploration of deviations from theoretical predictions. The Accounting Review (October): 429-451. (JSTOR link).

King, R. W. 1947. Effect of inventory valuation methods on profits. The Accounting Review (January): 45-53. (JSTOR link). (Discussion of the effects of cost flow assumptions).

King, T. E. and A. K. Ortegren. 1988. Accounting for hybrid securities: The case of adjustable rate convertible notes. The Accounting Review (July): 522-535. (JSTOR link).

Kinney, M. R. and W. F. Wempe. 2002. Further evidence on the extent and origins of JIT's profitability effects. The Accounting Review (January): 203-225. (JSTOR link).

Kinney, W. R. Jr. 1972. Covariability of segment earnings and multisegment company returns. The Accounting Review (April): 339-345. (JSTOR link).

Kinney, W. R. Jr. 1974. Covariability of segment earnings and multisegment company returns: A reply. The Accounting Review (January): 140-145. (JSTOR link).

Kinney, W. R. Jr. 1974. The use of the time-shared interactive computer in audit education. The Accounting Review (July): 590-594. (JSTOR link).

Kinney, W. R. Jr. 1978. ARIMA and regression in analytical review: An empirical test. The Accounting Review (January): 48-60. (JSTOR link).

Kinney, W. R. Jr. 1986. Empirical accounting research design for Ph.D. students. The Accounting Review (April): 338-350. (JSTOR link).

Kinney, W. R. Jr. 1990. Editorial: The Accounting Review: 1987-1989. The Accounting Review (January): 258-270. (JSTOR link).

Kinney, W. R. Jr. 2001. Accounting scholarship: What is uniquely ours? The Accounting Review (April): 275-284. (JSTOR link).

Kinney, W. R. Jr. and A. D. Bailey, Jr. 1976. Regression analysis as a means of determining audit sample size: A comment. The Accounting Review (April): 396-401. (JSTOR link).

Kinney, W. R. Jr. and R. Libby. 2002. The relation between auditors' fees for nonaudit services and earnings management: Discussion. The Accounting Review (Supplement: Quality of Earnings Conference): 107-114. (JSTOR link).

Kinney, W. R. Jr. and W. C. Uecker. 1982. Mitigating the consequences of anchoring in auditor judgments. The Accounting Review (January): 55-69. (JSTOR link).

Kircher, P. 1950. Investments in corporate reports. The Accounting Review (January): 89-93. (JSTOR link).

Kircher, P. 1951. The course in accounting theory. The Accounting Review (January): 106-111. (JSTOR link).

Kircher, P. 1953. Accounting entries and national accounts. The Accounting Review (April): 191-199. (JSTOR link).

Kircher, P. 1961. Theory and research in management accounting. The Accounting Review (January): 43-49. (JSTOR link).

Kircher, P. 1965. Coding accounting principles. The Accounting Review (October): 742-752. (JSTOR link).

Kircher, P. 1967. Classification and coding of accounting information. The Accounting Review (July): 537-543. (JSTOR link).

Kirkham, E. J. 1936. Depreciation under the income tax. The Accounting Review (December): 345-373. (JSTOR link).

Kirkham, E. J. and C. J. Gaa. 1939. Is there a theory basis for audit procedure? The Accounting Review (June): 139-146. (JSTOR link).

Kissinger, J. N. 1977. A general theory of evidence as the conceptual foundation in auditing theory: Some comments and extensions. The Accounting Review (April): 322-339. (JSTOR link).

Kistler, L. H. 1966. Tax planning in the elementary course. The Accounting Review (October): 773-775. (JSTOR link).

Kistler, L. H. 1967. Stock option disclosures are inadequate. The Accounting Review (October): 758-766. (JSTOR link).

Kistler, L. H. and R. M. Jennings. 1969. An accounting primer circa 1831. The Accounting Review (January): 168-173. (JSTOR link).

Klaassen, J. 1980. An accounting court: The impact of the enterprise chamber on financial reporting in the Netherlands. The Accounting Review (April): 327-341. (JSTOR link).

Klammer, T. 1973. The association of capital budgeting techniques with firm performance. The Accounting Review (April): 353-364. (JSTOR link).

Klassen, K. J. 1997. The impact of inside ownership concentration on the trade-off between financial and tax reporting. The Accounting Review (July): 455-474. (JSTOR link).

Klein, A. 2002. Economic determinants of audit committee independence. The Accounting Review (April): 435-452. (JSTOR link).

Klein, A. and C. A. Marquardt. 2006. Fundamentals of accounting losses. The Accounting Review (January): 179-206. (JSTOR link).

Knapp, M. C. 1985. Audit conflict: An empirical study of the perceived ability of auditors to resist management pressure. The Accounting Review (April): 202-211. (JSTOR link).

Knapp, M. C. 1987. An empirical study of audit committee support for auditors involved in technical disputes with client management. The Accounting Review (July): 578-588. (JSTOR link).

Knechel, W. R. 1988. The effectiveness of statistical analytical review as a substantive auditing procedure: A simulation analysis. The Accounting Review (January): 74-95. (JSTOR link).

Knechel, W. R. and D. Snowball. 1987. Accounting internships and subsequent academic performance: An empirical study. The Accounting Review (October): 799-807. (JSTOR link).

Knight, R. G. 1953. Accounting education-from the point of view of the business employer. The Accounting Review (July): 343-349. (JSTOR link).

Knittel, R. F. 1939. Help wanted-accountants. The Accounting Review (June): 158-162. (JSTOR link).

Knopp, R. 1939. Jobs and juniors. The Accounting Review (December): 391-396. (JSTOR link).

Knowles, A. S. and W. C. White. 1940. Teaching load of accounting instructors. The Accounting Review (June): 166-169. (JSTOR link).

Knowlton, D. 1947. The semantics of annual reports. The Accounting Review (October): 360-366. (JSTOR link).

Knutson, P. H. 1970. Income distribution: The key to earnings per share. The Accounting Review (January): 55-68. (JSTOR link).

Koch, A. P. 1960. A fallacy in accounting for spoiled goods. The Accounting Review (July): 501-502. (JSTOR link).

Koch, A. P. 1960. The unconventional in accounts payable. The Accounting Review (July): 511-514. (JSTOR link).

Koch, B. S. 1981. Income smoothing: An experiment. The Accounting Review (July): 574-586. (JSTOR link).

Kochanek, R. F. 1974. Segmental financial disclosure by diversified firms and security prices. The Accounting Review (April): 245-258. (JSTOR link).

Kochanek, R. F. 1975. Segmental financial disclosure by diversified firms and security prices: A reply. The Accounting Review (October): 822-825. (JSTOR link).

Koehler, R. W. 1974. The effect of internship programs on subsequent college performance. The Accounting Review (April): 382-384. (JSTOR link).

Koester, R. and W. Carson. 1976. An appraisal of collegiate business students' understanding of price-level-adjusted financial statements The Accounting Review (July): 625-628. (JSTOR link).

Kohl, M. 1961. Objectives of accounting education in the liberal arts college. The Accounting Review (October): 631-634. (JSTOR link).

Kohler, E. L. 1927. Examinations of the American Institute of Accountants. The Accounting Review (December): 354-361. (JSTOR link).

Kohler, E. L. 1926. Tendencies in balance sheet construction. The Accounting Review (December): 1-11. (JSTOR link).

Kohler, E. L. 1931. A C. P. A. problem. The Accounting Review (December): 308-311. (JSTOR link).

Kohler, E. L. 1931. The concept of earned surplus. The Accounting Review (September): 206-217. (JSTOR link).

Kohler, E. L. 1932. Grading C. P. A. papers. The Accounting Review (March): 67-69. (JSTOR link).

Kohler, E. L. 1932. Needed: A research plan for accountancy. The Accounting Review (March): 1-10. (JSTOR link).

Kohler, E. L. 1932. Solution to problem in December issue. The Accounting Review (June): 142-144. (JSTOR link).

Kohler, E. L. 1935. A federal income-tax chart for 1936. The Accounting Review (December): 406-407. (JSTOR link).

Kohler, E. L. 1935. Some principles for terminologists. The Accounting Review (March): 31-33. (JSTOR link).

Kohler, E. L. 1935. Standards: A dialogue. The Accounting Review (December): 370-379. (JSTOR link).

Kohler, E. L. 1939. Quasi reorganizations. The Accounting Review (December): 456. (JSTOR link).

Kohler, E. L. 1940. Cases in accounting. The Accounting Review (March): 130-131. (JSTOR link).

Kohler, E. L. 1940. Need for budgetary accounts. The Accounting Review (December): 528-530. (JSTOR link).

Kohler, E. L. 1940. Protection for investors. The Accounting Review (September): 446-452. (JSTOR link).

Kohler, E. L. 1942. Accounting principles underlying corporate financial statements a symposium. The Accounting Review (January): 1-3. (JSTOR link).

Kohler, E. L. 1945. Expenditure controls in the United States government. The Accounting Review (January): 31-44. (JSTOR link).

Kohler, E. L. 1946. The development of accounting for regulatory purposes by the Federal Power Commission. The Accounting Review (January): 19-31.

Kohler, E. L. 1948. Depreciation and the Price Level: A Symposium Third negative. The Accounting Review (April): 131-136. (JSTOR link).

Kohler, E. L. 1948. The TVA and its power-accounting problems. The Accounting Review (January): 44-62. (JSTOR link).

Kohler, E. L. 1952. Accounting concepts and national income. The Accounting Review (January): 50-56. (JSTOR link).

Kohler, E. L. 1953. Essential elements in a program of internal audit. The Accounting Review (January): 17-24. (JSTOR link).

Kohler, E. L. 1953. The 1952 Report of the Committee on National Income. The Accounting Review (April): 178. (JSTOR link).

Kohler, E. L. 1963. The Jenkins report. The Accounting Review (April): 266-269. (JSTOR link).

Kohler, E. L. and H. T. Scovill. 1938. Some tentative propositions underlying consolidated reports. The Accounting Review (March): 63-77. (JSTOR link).

Kohler, E. L. and W. W. Cooper. 1945. Costs, prices and profits: Accounting in the war program. The Accounting Review (July): 267-308. (JSTOR link).

Kokkila, L. M. and L. A. Werbaneth, Jr. 1974. The public practice of accounting: An experimental program. The Accounting Review (January): 157-159. (JSTOR link).

Kollaritsch, F. 1961. Austria's answer to inflationary profits and taxation. The Accounting Review (July): 439-445. (JSTOR link).

Kollaritsch, F. P. 1960. Can the balance sheet reveal financial position? The Accounting Review (July): 482-489. (JSTOR link).

Kollaritsch, F. P. 1965. International accounting practices. The Accounting Review (April): 382-385. (JSTOR link).

Koonce, L. 1992. Explanation and counterexplanation during audit analytical review. The Accounting Review (January): 59-76. (JSTOR link).

Koonce, L., M. G. Lipe and M. L. McAnally. 2005. Judging the risk of financial instruments: Problems and potential remedies. The Accounting Review (July): 871-895. (JSTOR Link).

Koonce, L., M. L. McAnally and M. Mercer. 2005. How do Investors judge the risk of financial items? The Accounting Review (January): 221-241. (JSTOR Link).

Kopta, W. 1950. What constitutes the unauthorized practice of law by accountants in tax matters. The Accounting Review (January): 76-80. (JSTOR link).

Kopta, W. A. 1954. Managerial utility of accounting in a period of adjustment. The Accounting Review (July): 369-372. (JSTOR link).

Kornbluth, J. S. H. 1974. Accounting in multiple objective linear programming. The Accounting Review (April): 284-295. (JSTOR link).

Kornish, L. J. and C. B. Levine. 2004. Discipline and common agency: The case of audit and nonaudit services. The Accounting Review (January): 173-200. (JSTOR link).

Kosiol, E. 1937. Bases of valuation in German corporate balance sheets. The Accounting Review (December): 355-360. (JSTOR link).

Kosiol, E. 1938. Annual financial statements of German corporations. The Accounting Review (June): 183-191. (JSTOR link).

Kothari, S. P. and C. E. Wasley. 1989. Measuring security price performance in size-clustered samples. The Accounting Review (April): 228-249. (JSTOR link).

Kottas, J. F. and H. Lau. 1978. Direct simulation in stochastic CVP analysis. The Accounting Review (July): 698-707. (JSTOR link).

Kottas, J. F. and H. Lau. 1978. On the accuracy of normalcy approximation in stochastic C-V-P Analysis: A comment. The Accounting Review (January): 247-251. (JSTOR link).

Kottas, J. F., A. H. Lau and H. Lau. 1978. A general approach to stochastic management planning models: An overview. The Accounting Review (April): 389-401. (JSTOR link).

Kracke, E. A. 1941. Inventories: From fetish to creed. The Accounting Review (June): 175-182. (JSTOR link).

Kramer, S. S. 1982. Blockage: Valuation of large blocks of publicly traded stocks for tax purposes. The Accounting Review (January): 70-87. (JSTOR link).

Kratchman, S. H., R. E. Malcom and R. D. Twark. 1974. An intra-industry comparison of alternative income concepts and relative performance evaluations. The Accounting Review (October): 682-689. (JSTOR link).

Kratchman, S. H., R. E. Malcom and R. D. Twark. 1975. The comparison of alternative income concepts: A reply. The Accounting Review (October): 865-868. (JSTOR link).

Kratchman, S. H., R. E. Malcom and R. D. Twark. 1976. Alternative income concepts and relative performance evaluations: A reply. The Accounting Review (April): 421-426. (JSTOR link).

Krebs, W. S. 1930. Asset appreciation: Its economic and accounting significance. The Accounting Review (March): 60-69. (JSTOR link).

Krebs, W. S. 1939. Public-utility depreciation in its relation to the rate base. The Accounting Review (June): 93-108. (JSTOR link).

Krebs, W. S. 1950. Rate base problems presented when utilities shift from retirement to depreciation accounting. The Accounting Review (July): 283-291. (JSTOR link).

Krebs, W. S. 1950. Replacement and retirement accounting and rate base valuations. The Accounting Review (October): 351-359. (JSTOR link).

Krebs, W. S. 1954. An analysis of Missouri's utility earnings and rate base formula. The Accounting Review (July): 429-446. (JSTOR link).

Krebs, W. S. 1958. Depreciation and valuation for a utility with only one plant. The Accounting Review (April): 256-264. (JSTOR link).

Krebs, W. S., T. H. Sanders and F. H. Elwell. 1926. Purchases discounts. The Accounting Review (March): 9-17. (JSTOR link).

Kreiser, L. 1977. Maintaining and improving the audit competence of CPAs: CPA and selected user reaction. The Accounting Review (April): 427-437. (JSTOR link).

Kren, L. 1992. Budgetary participation and managerial performance: The impact of information and environmental volatility. The Accounting Review (July): 511-526. (JSTOR link).

Krische, S. D. 2005. Investors' evaluations of strategic prior-period benchmark disclosures in earnings announcements. The Accounting Review (January): 243-268. (JSTOR Link).

Krishnan, J. 1994. Auditor switching and conservatism. The Accounting Review (January): 200-215. (JSTOR link).

Krishnan, J. 2005. Audit committee quality and internal control: An empirical analysis. The Accounting Review (April): 649-675. (JSTOR Link).

Krishnan, J. and J. Krishnan. 1997. Litigation risk and auditor resignations. The Accounting Review (October): 539-560. (JSTOR link).

Krishnan, R. 2005. The effect of changes in regulation and competition on firms' demand for accounting information. The Accounting Review (January): 269-287. (JSTOR Link).

Krishnan, R., J. L. Luft and M. D. Shields. 2005. Effects of accounting-method choices on subjective performance-measure weighting decisions: Experimental evidence on precision and error covariance. The Accounting Review (October): 1163-1192. (JSTOR Link).

Krishnan, R., M. H. Yetman and R. J. Yetman. 2006. Expense misreporting in nonprofit organizations. The Accounting Review (March): 399-420. (JSTOR link).

Krogstad, J. L. and D. S. Dexter. 1979. National automated accounting research system - A challenge for auditing education. The Accounting Review (July): 604-608. (JSTOR link).

Kross, W., B. Ro and D. Schroeder. 1990. Earnings expectations: The analysts' information advantage. The Accounting Review (April): 461-476. (JSTOR link).

Krull, L. K. 2004. Permanently reinvested foreign earnings, taxes, and earnings management. The Accounting Review (July): 745-767. (JSTOR link).

Kublin, M. 1965. Acceptability of a professional school of accountancy. The Accounting Review (July): 626-635. (JSTOR link).

Kulp, S. 2002. The effect of information precision and information reliability on manufacturer-retailer relationships. The Accounting Review (July): 653-677. (JSTOR link).

Kumar, K. R. and G. Visvanathan. 2003. The information content of the deferred tax valuation allowance. The Accounting Review (April): 471-490. (JSTOR link).

Kunze, H. L. 1931. How to study accounting. The Accounting Review (December): 316-317. (JSTOR link).

Kunze, H. L. 1931. Liquidation of partnership under court administration. The Accounting Review (March): 62-63. (JSTOR link).

Kunze, H. L. 1935. State taxation of corporate income. The Accounting Review (December): 345-365. (JSTOR link).

Kunze, H. L. 1936. Priority of taxes under the bankruptcy act. The Accounting Review (June): 125-129. (JSTOR link).

Kunze, H. L. 1940. A new form of funds statement. The Accounting Review (June): 222-225. (JSTOR link).

Kurtz, C. 1957. The cost of human depreciation - Ostrich liability? The Accounting Review (July): 413-418. (JSTOR link).

Kwang, C. and A. Slavin. 1962. The simple mathematics of variance analysis. The Accounting Review (July): 415-432. (JSTOR link).

Ladin, E. 1962. The role of the accountant in operations analysis. The Accounting Review (April): 289-294. (JSTOR link).

Lafferty, G. W. 1947. A technique to introduce students to governmental fund accounting. The Accounting Review (July): 312-318. (JSTOR link).

LaGrone, P. G. 1960. The use of visual aids in elementary and intermediate accounting to determine their practical value in the classroom. The Accounting Review (July): 520-522. (JSTOR link).

Laibstain, S. 1971. A new look at accounting for operating loss carryforwards. The Accounting Review (April): 342-351. (JSTOR link).

Lake, R. C. 1976. The maximum tax on earned income - A graphical illustration. The Accounting Review (July): 644-645. (JSTOR link).

Lakonishok, J. and A. R. Ofer. 1985. The information content of general price level earnings: A reply. The Accounting Review (October): 711-713. (JSTOR link).

Lambert, R. A. 1984. Income smoothing as rational equilibrium behavior. The Accounting Review (October): 604-618. (JSTOR link).

Lambert, R. A. and D. F. Larcker. 1989. Estimating the marginal cost of operating a service department when reciprocal services exist. The Accounting Review (July): 449-467. (JSTOR link).

Lamden, C. W. 1943. The place of accounting in price control. The Accounting Review (January): 26-34. (JSTOR link).

Lamden, C. W. 1964. The function of the state board of accountancy in improving reporting standards in California. The Accounting Review (January): 128-132. (JSTOR link).

Lampe, J. C. 1971. A time-sharing program library for accounting courses. The Accounting Review (January): 156-159. (JSTOR link).

Lampe, J. C. 1978. A practical EDP audit/retrieval system for education. The Accounting Review (October): 970-978. (JSTOR link).

Land, J. and M. H. Lang. 2002. Empirical evidence on the evolution of international earnings. The Accounting Review (Supplement: Quality of Earnings Conference): 115-133. (JSTOR link).

Landman, J. H. 1950. The reality test in family partnerships. The Accounting Review (July): 302-306. (JSTOR link).

Landry, H. J. 1964. Auditing instruction at the undergraduate college level. The Accounting Review (January): 164-166. (JSTOR link).

Landsman, W. 1986. An empirical investigation of pension fund property rights. The Accounting Review (October): 662-691. (JSTOR link).

Landsman, W. R. and J. Magliolo. 1988. Cross-sectional capital market research and model specification. The Accounting Review (October): 586-604. (JSTOR link).

Lane, J. 1954. Methods and techniques of presenting accounting career opportunities to high school and preparatory school students. The Accounting Review (July): 502-505. (JSTOR link).

Lane, J. E. 1951. Elementary accounting and the non-accounting major-A proposal. The Accounting Review (January): 105-106. (JSTOR link).

Lang, M. H. and R. J. Lundholm. 1996. Corporate disclosure policy and analyst behavior. The Accounting Review (October): 467-492. (JSTOR link).

Langenderfer, H. Q. and E. H. Weinwurm. 1956. Bringing accounting curricula up-to-date. The Accounting Review (July): 423-430. (JSTOR link).

Langenderfer, H. Q. and J. C. Robertson. 1969. A theoretical structure for independent audits of management. The Accounting Review (October): 777-787. (JSTOR link).

Langer, C. 1958. Paciolo-Patriarch of accounting. The Accounting Review (July): 482-484. (JSTOR link).

Langer, R. and B. Lev. 1993. The FASB's policy of extended adoption for new standards: An examination of FAS No. 87. The Accounting Review (July): 515-533. (JSTOR link).

Lanham, J. S. 1947. Group method of depreciation. The Accounting Review (April): 170-174. (JSTOR link).

Lantry, T. L. 1971. An experiment. The Accounting Review (July): 596-597. (JSTOR link).

Larcker, D. F. 1981. The perceived importance of selected information characteristics for strategic capital budgeting decisions. The Accounting Review (July): 519-538. (JSTOR link).

Larcker, D. F. and L. Revsine. 1983. The oil and gas accounting controversy: An analysis of economic consequences. The Accounting Review (October): 706-732. (JSTOR link).

Larcker, D. F. and V. P. Lessig. 1983. An examination of the linear and retrospective process tracing approaches to judgment modeling. The Accounting Review (January): 58-77. (JSTOR link).

Larcker, D. F., R. E. Reder and D. T. Simon. 1983. Trades by insiders and mandated accounting standards. The Accounting Review (July): 606-620. (JSTOR link).

Largay, J. A. III. 1973. Microeconomic foundations of variable costing. The Accounting Review (January): 115-119. (JSTOR link).

Largay, J. A. III and J. W. Paul. 1983. Market efficiency and the legal liability of auditors: Comment. The Accounting Review (October): 820-832. (JSTOR link).

Larimore, T. R. 1937. Accounting in the small liberal-arts college. The Accounting Review (June): 180-183. (JSTOR link).

Larimore, T. R. 1945. Accounting administration of unemployment insurance. The Accounting Review (July): 331-340. (JSTOR link).

Larimore, T. R. 1955. Renegotiation accounting. The Accounting Review (April): 298-306. (JSTOR link).

Larson, K. and R. W. Schattke. 1966. Current cash equivalent, additivity, and financial action. The Accounting Review (October): 634-641. (JSTOR link).

Larson, K. D. 1967. Descriptive validity of accounting calculations. The Accounting Review (July): 480-488. (JSTOR link).

Larson, K. D. 1969. Implications of measurement theory on accounting concept formulation. The Accounting Review (January): 38-47. (JSTOR link).

Larson, K. D. and N. J. Gonedes. 1969. Business combinations: An exchange ratio determination model. The Accounting Review (October): 720-728. (JSTOR link).

Larson, K. D. and R. W. Schattke. 1975. A note on Vickrey's comment. The Accounting Review (January): 147. (JSTOR link).

LaSalle, B. 1954. An approach to ethics. The Accounting Review (October): 687-689. (JSTOR link).

La Salle, B. 1956. Factors contributing to success in public accounting. The Accounting Review (April): 315-316. (JSTOR link).

La Salle, B. 1958. The philosophy of accounting (Continued). The Accounting Review (April): 254-255. (JSTOR link).

La Salle, B. 1959. Basic research in accounting. The Accounting Review (October): 603-608. (JSTOR link).

Latzer, P. J. 1955. Cost accountant and industrial engineer. The Accounting Review (April): 348-350. (JSTOR link).

Lau, A. H. and H. Lau. 1976. CVP analysis under uncertainty - A log normal approach: A comment. The Accounting Review (January): 163-167. (JSTOR link).

Lau, A. H. and H. Lau. 1981. A comment on Shih's general decision model for CVP analysis. The Accounting Review (October): 980-983. (JSTOR link).

Laughlin, E. J., J. W. Gentry and C. A. May. 1976. Comparison of alternative forms of teaching fundamentals of accounting. The Accounting Review (April): 347-351. (JSTOR link).

Lauver, R. C. 1966. The case for poolings. The Accounting Review (January): 65-74. (JSTOR link).

LaValle, I. H. and A. Rappaport. 1968. On the economics of acquiring information of imperfect reliability. The Accounting Review (April): 225-230. (JSTOR link).

Lavin, D. 1976. Perceptions of the independence of the auditor. The Accounting Review (January): 41-50. (JSTOR link).

Lawrence, C. 1955. A suggested program for cooperation between educational institutions and small practitioners. The Accounting Review (October): 645-650. (JSTOR link).

Lawrence, C. 1955. Teaching responsibilities and machine-graded tests. The Accounting Review (July): 538-539. (JSTOR link).

Lawrence, C. 1962. Brazil - Education and accountants. The Accounting Review (July): 510-514. (JSTOR link).

Lawrence, C. and B. F. E. Bedwell. 1961. Professional practice in England and America. The Accounting Review (April): 269-273. (JSTOR link).

Lawrence, W. B. 1933. Teaching cost accounting. The Accounting Review (June): 155-157. (JSTOR link).

Lawrence, W. B. 1945. Cost accounting versus the pricing system. The Accounting Review (April): 177-182. (JSTOR link).

Lawson, G. H. 1956. Joint cost analysis as an aid to management - A rejoinder. The Accounting Review (July): 439-443. (JSTOR link).

Lawson, G. H. 1957. Joint cost analysis as an aid to management - A further note. The Accounting Review (July): 431-433. (JSTOR link).

Lay, C. F. 1928. The growth of the controller and the business administration curriculum. The Accounting Review (March): 43-52. (JSTOR link).

Lay, C. F. 1929. Business policy as related to accounting. The Accounting Review (June): 121-128. (JSTOR link).

Lay, C. F. 1931. A study of public accounting personnel from the viewpoint of professional advancement. The Accounting Review (September): 218-229. (JSTOR link).

Lazenby, C. D. 1927. The economic accounting approach. The Accounting Review (December): 397-408. (JSTOR link).

Lea, R. B. 1972. A note on the definition of cost coefficients in a linear programming model. The Accounting Review (April): 346-350. (JSTOR link).

Lea, R. B. 1973. Comments on Mock's concepts of information value. The Accounting Review (April): 389-393. (JSTOR link).

Lebar, M. A. 1982. A general semantics analysis of selected sections of the 10-K, the annual report to shareholders, and the financial press release. The Accounting Review (January): 176-189. (JSTOR link).

Lee, C. F. and C. Wu. 1988. Expectation formation and financial ratio adjustment processes. The Accounting Review (April): 292-306. (JSTOR link).

Lee, C. F. and C. Wu. 1993. Expectation formation and financial ratio adjustment processes: A reply. The Accounting Review (October): 953-955. (JSTOR link).

Lee, C. J. and Z. Gu. 1998. Low balling, legal liability and auditor independence. The Accounting Review (October): 533-555. (JSTOR link).

Lee, G. A. 1981. The Francis Willughby executorship accounts, 1672-1682: An early double-entry system in England. The Accounting Review (July): 539-553. (JSTOR link).

Lee, L. C. and N. M. Bedford. 1969. An information theory analysis of the accounting process. The Accounting Review (April): 256-275. (JSTOR link).

Lee, S. S. O. 1965. Korean accounting revaluation laws. The Accounting Review (July): 622-625. (JSTOR link).

Leer, J. A. 1964. A logical approach to the statement of affairs. The Accounting Review (October): 1036-1039. (JSTOR link).

Leftwich, R. 1983. Accounting information in private markets: Evidence from private lending agreements. The Accounting Review (January): 23-42. (JSTOR link).

Lehnberg, V. B. 1950. Cost accounting for motor freight lines. The Accounting Review (April): 184-191. (JSTOR link).

Lehnberg, V. B. 1952. Cost accounting for motor freight terminals. The Accounting Review (April): 215-220. (JSTOR link).

Leininger, W. E. 1977. Opportunity costs: Some definitions and examples. The Accounting Review (January): 248-251. (JSTOR link).

Leitch, R. A., J. Neter, R. Plante and P. Sinha. 1982. Modified multinomial bounds for larger numbers of errors in audits. The Accounting Review (April): 384-400. (JSTOR link).

Leland, T. W. 1945. Educational prerequisites for the certificate. The Accounting Review (April): 191-194. (JSTOR link).

Leland, T. W. 1948. Report of Committee on Revision of the Statement of Principles: Revenue, expense, and income. The Accounting Review (January): 16-23. (JSTOR link).

Lembke, V. C. 1970. Some considerations in accounting for divisive reorganizations. The Accounting Review (July): 458-464. (JSTOR link).

Lemke, B. C. 1947. The treatment of unamortized discount and expense applicable to bonds refunded before maturity. The Accounting Review (October): 379-384. (JSTOR link).

Lemke, B. C. 1951. Is manufacturing cost an objective concept? The Accounting Review (January): 77-79. (JSTOR link).

Lemke, K. W. 1966. Asset valuation and income theory. The Accounting Review (January): 32-41. (JSTOR link).

Lengermann, J. J. 1971. Supposed and actual differences in professional autonomy among CPAs as related to type of work organization and size of firm. The Accounting Review (October): 665-675. (JSTOR link).

Lent, G. E. 1962. Accounting principles and taxable income. The Accounting Review (July): 479-487. (JSTOR link).

Lentilhon, R. W. 1964. Determination of goodwill and bonus on admission of a partner. The Accounting Review (July): 754-756. (JSTOR link).

Lentilhon, R. W. 1964. Direct costing - Either... or? The Accounting Review (October): 880-883. (JSTOR link).

Leonard, W. G. 1958. Comments on "Accounting and Reporting Standards for Corporate Financial Statements-1957 Revision". The Accounting Review (July): 401-402. (JSTOR link).

Leonard, W. G. 1959. Accumulated depreciation - Balance sheet presentation. The Accounting Review (October): 572-573. (JSTOR link).

Leonhardi, W. 1941. Bad debts in the profit-and-loss statement. The Accounting Review (September): 234-243. (JSTOR link).

Lere, J. C. 1986. Product pricing based on accounting costs. The Accounting Review (April): 318-324. (JSTOR link).

Lessard, D. R. and P. Lorange. 1977. Currency changes and management control: Resolving the centralization/decentralization dilemma. The Accounting Review (July): 628-637. (JSTOR link).

Lev, B. 1969. An information theory analysis of budget variances. The Accounting Review (October): 704-710. (JSTOR link).

Lev, B. 1970. A comment on "business combinations: An exchange ratio determination model". The Accounting Review (July): 532-534. (JSTOR link).

Lev, B. 1979. The impact of accounting regulation on the stock market: The case of oil and gas companies. The Accounting Review (July): 485-503. (JSTOR link).

Lev, B. 1988. Toward a theory of equitable and efficient accounting policy. The Accounting Review (January): 1-22. (JSTOR link).

Lev, B. and A. Schwartz. 1971. On the use of the economic concept of human capital in financial statements. The Accounting Review (January): 103-112. (JSTOR link).

Lev, B. and A. Schwartz. 1972. On the use of the economic concept of human capital in financial statements: A reply. The Accounting Review (January): 153-154. (JSTOR link).

Lev, B. and D. Nissim. 2004. Taxable income, future earnings, and equity values. The Accounting Review (October): 1039-1074. (JSTOR link).

Lev, B. and S. Kunitzky. 1974. On the association between smoothing measures and the risk of common stocks. The Accounting Review (April): 259-270. (JSTOR link).

Lewis, B. L., J. M. Patton; S. L. Green. 1988. The effects of information choice and information use on analysts' predictions of municipal bond rating changes. The Accounting Review (April): 270-282. (JSTOR link).

Lewis, C. A. Jr. 1959. Are there "principles" of accounting? The Accounting Review (April): 239-241. (JSTOR link).

Lewis, C. D. 1967. Tax deductibility of educators' travel expenses. The Accounting Review (January): 96-105. (JSTOR link).

Lewis, F. 1933. Some legal and accounting questions presented by the Michigan general corporation act. The Accounting Review (June): 145-154. (JSTOR link).

Lewis, R. B. 1960. The role of accounting in decision making. The Accounting Review (January): 37-44. (JSTOR link).

Li, D. H. 1960. The nature and treatment of dividends under the entity concept. The Accounting Review (October): 674-679. (JSTOR link).

Li, D. H. 1960. The nature of corporate residual equity under the entity concept. The Accounting Review (April): 258-263. (JSTOR link).

Li, D. H. 1961. Income taxes and income tax allocation under the entity concept. The Accounting Review (April): 265-268. (JSTOR link).

Li, D. H. 1963. Alternative accounting procedures and the entity concept. The Accounting Review (January): 52-55. (JSTOR link).

Li, D. H. 1963. The funds statement under the entity concept. The Accounting Review (October): 771-775. (JSTOR link).

Li, D. H. 1964. The objectives of the corporation under the entity concept. The Accounting Review (October): 946-950. (JSTOR link).

Li, D. H. 1970. Audit-aid: Generalized computer-audit program as an instructional device. The Accounting Review (October): 774-778. (JSTOR link).

Liao, M. 1975. Model sampling: A stochastic cost-volume-profit analysis. The Accounting Review (October): 780-790. (JSTOR link).

Liao, M. 1976. A matrix approach to the depreciation Lapse schedule preparation. The Accounting Review (April): 364-369. (JSTOR link).

Liao, M. 1976. The effect of chance variation on revenue and cost estimations for breakeven analysis. The Accounting Review (October): 922-926. (JSTOR link).

Liao, S. S. 1975. The comparison of alternative income concepts: A comment. The Accounting Review (October): 860-864. (JSTOR link).

Liao, S. S. 1978. Learner directed instruction: Additional evidences. The Accounting Review (January): 155-161. (JSTOR link).

Liao, S. S. 1979. The effect of the separation of ownership from control on accounting policy decisions: A comment. The Accounting Review (April): 414-416. (JSTOR link).

Libby, R. 1975. The use of simulated decision makers in information evaluation. The Accounting Review (July): 475-489. (JSTOR link).

Libby, R. 1976. Prediction achievement and simulated decision makers as an extension of the predictive ability criterion: A reply. The Accounting Review (July): 672-676. (JSTOR link).

Libby, R. 1983. Comments on Weick. The Accounting Review (April): 370-374. (JSTOR link). (Part of a special section that includes 8 papers on research perspectives from related disciplines).

Libby, R. and P. A. Libby. 1989. Expert measurement and mechanical combination in control reliance decisions. The Accounting Review (October): 729-747. (JSTOR link).

Libby, R. and W. R. Kinney, Jr. 2000. Does mandated audit communication reduce opportunistic corrections to manage earnings to forecasts? The Accounting Review (October): 383-404. (JSTOR link).

Libby, R., H. Tan and J. E. Hunton. 2006. Does the form of management's earnings guidance affect analysts' earnings forecasts? The Accounting Review (January): 207-225. (JSTOR link). (Retracted).

Libby, R., J. T. Artman and J. J. Willingham. 1985. Process susceptibility, control risk, and audit planning. The Accounting Review (April): 212-230. (JSTOR link).

Libby, T., S. E. Salterio and A. Webb. 2004. The balanced scorecard: The effects of assurance and process accountability on managerial judgment. The Accounting Review (October): 1075-1118. (JSTOR link).

Lieberman, A. Z. and A. B. Whinston. 1975. A structuring of an events-accounting information system. The Accounting Review (April): 246-258. (JSTOR link).

Liberty, S. E. and J. L. Zimmerman. 1986. Labor union contract negotiations and accounting choices. The Accounting Review (October): 692-712. (JSTOR link).

Licata, M. P., R. H. Strawser and R. B. Welker. 1986. A note on participation in budgeting and locus of control. The Accounting Review (January): 112-117. (JSTOR link).

Lichtenberg, F. R. 1992. A perspective on accounting for defense contracts. The Accounting Review (October): 741-752. (JSTOR link). (Part of a forum on accounting for defense contracts).

Lilien, S. and V. Pastena. 1981. Intramethod comparability: The case of the oil and gas industry. The Accounting Review (July): 690-703. (JSTOR link).

Lilien, S., M. Mellman and V. Pastena. 1988. Accounting changes: Successful versus unsuccessful firms. The Accounting Review (October): 642-656. (JSTOR link).

Liljeblad, R. 1937. Depreciation of industrial plant. The Accounting Review (December): 361-369. (JSTOR link).

Lilly, L. 1945. Restrictive legislation and its concomitants. The Accounting Review (April): 198-200. (JSTOR link).

Lim, R. S. 1966. The mathematical propriety of accounting measurements and calculations. The Accounting Review (October): 642-651. (JSTOR link).

Lim, S. S. and S. Sunder. 1991. Efficiency of asset valuation rules under price movement and measurement errors. The Accounting Review (October): 669-693. (JSTOR link).

Lin, W. T. 1978. Multiple objective budgeting models: A simulation. The Accounting Review (January): 61-76. (JSTOR link).

Lindbeck, R. S. 1966. Conventional retail - Lower than cost or market. The Accounting Review (April): 335-338. (JSTOR link).

Lindbeck, R. S. and R. B. Rogow. 1975. A straightforward decision rule for selecting lower-of-cost or market price: A contraction. The Accounting Review (July): 617. (JSTOR link).

Linnenberg, C. C. Jr. 1943. Policies & procedures in federal civilian procurement. The Accounting Review (January): 16-26. (JSTOR link).

Linnenberg, C. C. Jr. 1943. Policies and procedures in federal civilian procurement. The Accounting Review (April): 136-148. (JSTOR link).

Linowes, D. F. 1965. Future of the accounting profession. The Accounting Review (January): 97-104. (JSTOR link).

Linsmeier, T. J., D. B. Thornton, M. Venkatachalam and M. Welker. 2002. The effect of mandated market risk disclosures on trading volume sensitivity to interest rate, exchange rate, and commodity price movements. The Accounting Review (April): 343-377. (JSTOR link).

Lipe, M. G. 1993. Analyzing the variance investigation decision: The effects of outcomes, mental accounting, and framing. The Accounting Review (October): 748-764. (JSTOR link).

Lipe, M. G. and S. E. Salterio. 2000. The balanced scorecard: Judgmental effects of common and unique performance measures. The Accounting Review (July): 283-298. (Summary and JSTOR link).

Lipe, R. 1990. The relation between stock returns and accounting earnings given alternative information. The Accounting Review (January): 49-71. (JSTOR link).

Lipkin, L. 1959. The dynamic equation of accounting. The Accounting Review (January): 134-135. (JSTOR link).

Lipsky, D. 1945. A new role for the accounting instructor. The Accounting Review (July): 344-347. (JSTOR link).

Litherland, D. A. 1951. Fixed asset replacement a half century ago. The Accounting Review (October): 475-480. (JSTOR link).

Little, A. S. 1947. The frequency of "often". The Accounting Review (April): 162-165. (JSTOR link).

Littlefield, W. J. 1961. Research program of Controllers Institute Research Foundation. The Accounting Review (January): 32-35. (JSTOR link).

Littleton, A. C. 1926. Evolution of the ledger account. The Accounting Review (December): 12-23. (JSTOR link).

Littleton, A. C. 1926. Italian double entry in early England. The Accounting Review (June): 60-71. (JSTOR link).

Littleton, A. C. 1926. Research work at the University of Illinois. The Accounting Review (March): 31-38. (JSTOR link).

Littleton, A. C. 1927. The antecedents of double-entry. The Accounting Review (June): 140-149. (JSTOR link).

Littleton, A. C. 1927. Two fables of bookkeeping. The Accounting Review (December): 388-396. (JSTOR link).

Littleton, A. C. 1928. Paciolo and modern accounting. The Accounting Review (June): 131-140. (JSTOR link).

Littleton, A. C. 1928. The evolution of the journal entry. The Accounting Review (December): 383-396. (JSTOR link).

Littleton, A. C. 1928. What is profit? The Accounting Review (September): 278-288. (JSTOR link).

Littleton, A. C. 1929. Value and price in accounting. The Accounting Review (September): 147-154. (JSTOR link).

Littleton, A. C. 1930. Foreign accounting terms. The Accounting Review (September): 262-263. (JSTOR link).

Littleton, A. C. 1930. Foreign accounting terms. The Accounting Review (December): 320-322. (JSTOR link).

Littleton, A. C. 1930. The International Congress on Accounting: Education for the profession. The Accounting Review (March): 70-74. (JSTOR link).

Littleton, A. C. 1931. A cost approach to elementary bookkeeping. The Accounting Review (March): 33-37. (JSTOR link).

Littleton, A. C. 1931. Early transaction analysis. The Accounting Review (September): 179-183. (JSTOR link).

Littleton, A. C. 1931. Foreign accounting terms. The Accounting Review (March): 64-65. (JSTOR link).

Littleton, A. C. 1931. Foreign accounting terms. The Accounting Review (June): 147-149. (JSTOR link).

Littleton, A. C. 1932. Capital and surplus. The Accounting Review (December): 290-293. (JSTOR link).

Littleton, A. C. 1933. Independent study. The Accounting Review (June): 160-161. (JSTOR link).

Littleton, A. C. 1933. Socialized accounts. The Accounting Review (December): 267-271. (JSTOR link).

Littleton, A. C. 1934. Dividends presuppose profits. The Accounting Review (December): 304-311. (JSTOR link).

Littleton, A. C. 1934. Socialized accounts (II). The Accounting Review (March): 69-74. (JSTOR link).

Littleton, A. C. 1934. The dividend base. The Accounting Review (June): 140-148. (JSTOR link).

Littleton, A. C. 1934. The income approach. The Accounting Review (December): 342-346. (JSTOR link).

Littleton, A. C. 1935. Value or cost. The Accounting Review (September): 269-273. (JSTOR link).

Littleton, A. C. 1936. The professional college. The Accounting Review (June): 109-116. (JSTOR link).

Littleton, A. C. 1937. Accounting theses: A list compiled. The Accounting Review (September): 313-315. (JSTOR link).

Littleton, A. C. 1937. Concepts of income underlying accounting. The Accounting Review (March): 13-22. (JSTOR link).

Littleton, A. C. 1938. Tests for principles. The Accounting Review (March): 16-24. (JSTOR link).

Littleton, A. C. 1938. The relation of function to principles. The Accounting Review (September): 233-241. (JSTOR link).

Littleton, A. C. 1939. Suggestions for the revision of the tentative statement of accounting principles. The Accounting Review (March): 57-64. (JSTOR link).

Littleton, A. C. 1941. A genealogy for "cost or market". The Accounting Review (June): 161-167. (JSTOR link).

Littleton, A. C. 1941. Questions on accounting standards. The Accounting Review (December): 330-340. (JSTOR link).

Littleton, A. C. 1942. The meaning of accounting education. The Accounting Review (July): 215-221. (JSTOR link).

Littleton, A. C. 1943. Association reports. The Accounting Review (October): 382-391. (JSTOR link).

Littleton, A. C. 1943. Examinations in auditing. The Accounting Review (October): 307-316. (JSTOR link).

Littleton, A. C. 1943. The accounting exchange. The Accounting Review (July): 269-273. (JSTOR link).

Littleton, A. C. 1943. The accounting exchange. The Accounting Review (October): 368-373. (JSTOR link).

Littleton, A. C. 1944. Association reports: Representative college programs. The Accounting Review (October): 469-476. (JSTOR link).

Littleton, A. C. 1944. The accounting exchange. The Accounting Review (January): 81-86. (JSTOR link).

Littleton, A. C. 1944. The accounting exchange. The Accounting Review (April): 193-198. (JSTOR link).

Littleton, A. C. 1944. The accounting exchange. The Accounting Review (July): 315-323. (JSTOR link).

Littleton, A. C. 1944. The accounting exchange. The Accounting Review (October): 451-459. (JSTOR link).

Littleton, A. C. 1945. Association reports: Representative college programs (Continued from October). The Accounting Review (July): 380-389. (JSTOR link).

Littleton, A. C. 1945. The accounting exchange. The Accounting Review (January): 104-112. (JSTOR link).

Littleton, A. C. 1945. The accounting exchange. The Accounting Review (April): 231-240. (JSTOR link).

Littleton, A. C. 1945. The accounting exchange. The Accounting Review (July): 348-359. (JSTOR link).

Littleton, A. C. 1945. The accounting exchange. The Accounting Review (October): 465-471. (JSTOR link).

Littleton, A. C. 1946. Guidance tests for accounting students. The Accounting Review (October): 404-409.

Littleton, A. C. 1946. The accounting exchange. The Accounting Review (April): 212-219.

Littleton, A. C. 1946. The accounting exchange. The Accounting Review (July): 337-344.

Littleton, A. C. 1946. The accounting exchange. The Accounting Review (October): 451-463.

Littleton, A. C. 1947. The accounting exchange. The Accounting Review (January): 80-88. (JSTOR link).

Littleton, A. C. 1949. Classified objectives. The Accounting Review (July): 281-284. (JSTOR link).

Littleton, A. C. 1950. A third use value of accounting. The Accounting Review (April): 192-193. (JSTOR link).

Littleton, A. C. 1950. The social service of accounting. The Accounting Review (July): 320-321. (JSTOR link).

Littleton, A. C. 1951. Removing the mysteries from accounting. The Accounting Review (July): 418-420. (JSTOR link).

Littleton, A. C. 1952. Significance of invested cost. The Accounting Review (April): 167-173. (JSTOR link).

Littleton, A. C. 1953. [Limitations on the significance of invested cost]: A Reply. The Accounting Review (January): 8-11. (JSTOR link).

Littleton, A. C. 1954. Old and new in management and accounting. The Accounting Review (April): 196-200. (JSTOR link).

Littleton, A. C. 1955. The logic of accounts. The Accounting Review (January): 45-47. (JSTOR link).

Littleton, A. C. 1956. Choice among alternatives. The Accounting Review (July): 363-370. (JSTOR link).

Littleton, A. C. 1958. Accounting rediscovered. The Accounting Review (April): 246-253. (JSTOR link).

Littleton, A. C. 1970. Factors limiting accounting. The Accounting Review (July): 476-480. (JSTOR link).

Littleton, A. C. and W. Staub. 1936. Contrasting theories of profit. The Accounting Review (March): 10-18. (JSTOR link).

Littleton, A. C., L. Morey, D. Himmelblau and F. E. Ross. 1929. The International Congress on Accounting. The Accounting Review (December): 234-246. (JSTOR link).

Littrell, E. K. III. 1973. A note on discounted cash flow examples. The Accounting Review (January): 132-134. (JSTOR link).

Liu, C. and S. G. Ryan. 2006. Income smoothing over the business cycle: Changes in banks' coordinated management of provisions for loan losses and loan charge-offs from the pre-1990 bust to the 1990s boom. The Accounting Review (March): 421-441. (JSTOR link).

Liu, C., S. G. Ryan and J. M. Wahlen. 1997. Differential valuation implications of loan loss provisions across banks and fiscal quarters. The Accounting Review (January): 133-146. (JSTOR link).

Liu, X. and D. A. Simunic. 2005. Profit sharing in an auditing oligopoly. The Accounting Review (April): 677-702. (JSTOR Link).

Livingstone, J. L. 1967. A behavioral study of tax allocation in electric utility regulation. The Accounting Review (July): 544-552. (JSTOR link).

Livingstone, J. L. 1967. Electric utility plant replacement costs. The Accounting Review (April): 233-240. (JSTOR link).

Livingstone, J. L. 1968. Matrix algebra and cost allocation. The Accounting Review (July): 503-508. (JSTOR link).

Livingstone, J. L. 1969. Input-output analysis for cost accounting, planning and control. The Accounting Review (January): 48-64. (JSTOR link).

Livingstone, J. L. 1973. Input-output analysis for cost accounting, planning and control: A reply. The Accounting Review (April): 381-382. (JSTOR link).

Lloyd, B. M. and J. J. Weygandt. 1971. Market value information for non-subsidiary investments. The Accounting Review (October): 756-764. (JSTOR link).

Lobo, G. J. and I. Song. 1989. The incremental information in SFAS No. 33 income disclosures over historical cost income and its cash and accrual components. The Accounting Review (April): 329-343. (JSTOR link).

Lockwood, J. 1938. Early university education in accountancy. The Accounting Review (June): 131-144. (JSTOR link).

Loeb, I. 1927. The place of accounting instruction. The Accounting Review (March): 46-47. (JSTOR link).

Loeb, S. E. 1972. Enforcement of the code of ethics: A survey. The Accounting Review (January): 1-10. (JSTOR link).

Loeb, S. E. 1975. The auditor-firm conflict of interests: Its implications for independence: A comment. The Accounting Review (October): 844-847. (JSTOR link).

Loeb, S. E. and J. P. Bedingfield. 1972. Teaching accounting ethics. The Accounting Review (October): 811-813. (JSTOR link).

Logan, G. A. 1949. Justification of and explanation of sinking fund reserves. The Accounting Review (April): 203-205. (JSTOR link).

Logue, R. P. 1941. Matching costs with revenues in the flour-milling industry. The Accounting Review (June): 196-206. (JSTOR link).

Lookabill, L. L. 1976. Some additional evidence on the time series properties of accounting earnings. The Accounting Review (October): 724-738. (JSTOR link).

Lordeman, J. E. Jr. 1951. Capital and revenue expenditures for federal income tax purposes. The Accounting Review (July): 387-394. (JSTOR link).

Lorek, K. S. and G. L. Willinger. 1996. A multivariate time-series prediction model for cash-flow data. The Accounting Review (January): 81-102. (JSTOR link).

Lorek, K. S., C. L. McDonald and D. H. Patz. 1976. A comparative examination of management forecasts and Box-Jenkins forecasts of earnings. The Accounting Review (April): 321-330. (JSTOR link).

Lorek, K. S., T. F. Schaefer and G. L. Willinger. 1993. Time-series properties and predictive ability of funds flow variables. The Accounting Review (January): 151-163. (JSTOR link).

Lorig, A. N. 1936. Cost accounting and the classification of municipal expenditures. The Accounting Review (September): 291-295. (JSTOR link).

Lorig, A. N. 1937. Classification of municipal income and expenditures. The Accounting Review (June): 163-173. (JSTOR link).

Lorig, A. N. 1941. Determining the current financial position of a city. The Accounting Review (March): 41-49. (JSTOR link).

Lorig, A. N. 1943. Valuing inventories in profit and loss determination. The Accounting Review (July): 234-239. (JSTOR link).

Lorig, A. N. 1955. Joint cost analysis as an aid to management. The Accounting Review (October): 634-637. (JSTOR link).

Lorig, A. N. 1956. [Joint cost analysis as an aid to management]: A reply. The Accounting Review (October): 593-595. (JSTOR link).

Lorig, A. N. 1958. A non-thesis program for masters' candidates. The Accounting Review (January): 126-128. (JSTOR link).

Lorig, A. N. 1958. Replying to "A further note" on joint cost analysis. The Accounting Review (January): 35-36. (JSTOR link).

Lorig, A. N. 1960. Training accountants in Great Britain. The Accounting Review (July): 455-463. (JSTOR link).

Lorig, A. N. 1961. Training accountants in Holland and West Germany. The Accounting Review (April): 232-238. (JSTOR link).

Lorig, A. N. 1962. On the logic of decreasing charge depreciation. The Accounting Review (January): 56-58. (JSTOR link).

Lorig, A. N. 1963. Suggested improvements in governmental accounting. The Accounting Review (October): 759-763. (JSTOR link).

Lorig, A. N. 1964. Some basic concepts of accounting and their implications. The Accounting Review (July): 563-573. (JSTOR link).

Lossett, R. D. and M. Moustafa. 1975. The nature of the demand for doctorates in accounting. The Accounting Review (October): 874-881. (JSTOR link).

Lotharius, R. D. 1962. The acceptance of accounting as a profession. The Accounting Review (January): 92-95. (JSTOR link).

Lothman, V. O. 1934. The retail method of inventory. The Accounting Review (June): 175-178. (JSTOR link).

Loudder, M. L., I. K. Khurana and J. R. Boatsman. 1996. Market valuation of regulatory assets in public utility firms. The Accounting Review (July): 357-373. (JSTOR link).

Louderback, J. G. 1976. Another approach to allocating joint costs: A comment. The Accounting Review (July): 683-685. (JSTOR link).

Louderback, J. G. III. 1971. Projectability as a criterion for income determination methods. The Accounting Review (April): 298-305. (JSTOR link).

Lougee, B. A. and C. A. Marquardt. 2004. Earnings informativeness and strategic disclosure: An empirical examination of "pro forma" earnings. The Accounting Review (July): 769-795. (JSTOR link).

Louis, H. 2003. The value relevance of the foreign translation adjustment. The Accounting Review (October): 1027-1047. (JSTOR link).

Lovejoy, L. C. 1956. How to write a book review. The Accounting Review (January): 168-169. (JSTOR link).

Low, K. 2004. The effects of industry specialization on audit risk assessments and audit-planning decisions. The Accounting Review (January): 201-219. (JSTOR link).

Lowe, D. J., P. M. J. Reckers and S. M. Whitecotton. 2002. The effects of decision-aid use and reliability on jurors' evaluations of auditor liability. The Accounting Review (January): 185-202. (JSTOR link).

Lowe, H. D. 1961. The classification of corporate stock equities. The Accounting Review (July): 425-433. (JSTOR link).

Lowe, H. D. 1963. The essentials of a general theory of depreciation. The Accounting Review (April): 293-301. (JSTOR link).

Lowe, H. D. 1967. Accounting aid for developing countries. The Accounting Review (April): 356-360. (JSTOR link).

Lowe, H. D. 1970. Errata: The essentials of a general theory of depreciation. The Accounting Review (October): 682. (JSTOR link).

Lowe, R. E. 1965. Public accounting internships. The Accounting Review (October): 839-846. (JSTOR link).

Lowenthal, F. 1981. A decision model for the alternative tax on capital gains. The Accounting Review (April): 390-394. (JSTOR link).

Lowenthal, F. 1983. Product warranty period: A Markovian approach to estimation and analysis of repair and replacement costs - A comment. The Accounting Review (October): 837-838. (JSTOR link).

Lowles, D. C. 1931. Some results of cost analysis in industrial distribution. The Accounting Review (June): 131-135. (JSTOR link).

Lubell, M. S. and B. C. Broden. 1975. The masters degree in taxation: An academic survey. The Accounting Review (January): 170-176. (JSTOR link).

Lucas, H. C. Jr. 1975. The use of an accounting information system, action and organizational performance. The Accounting Review (October): 735-746. (JSTOR link).

Ludmer, A. H. 1943. German financial mobilization. The Accounting Review (January): 34-39. (JSTOR link).

Ludmer, H. 1949. General accounting vs. tax accounting. The Accounting Review (October): 414-422. (JSTOR link).

Luft, J. L. and M. D. Shields. 2001. Why does fixation persist? Experimental evidence on the judgment performance effects of expensing intangibles. The Accounting Review (October): 561-587. (JSTOR link).

Luft, J. L. and R. Libby. 1997. Profit comparisons, market prices and managers' judgments about negotiated transfer prices. The Accounting Review (April): 217-229. (JSTOR link).

Luh, F. S. 1967. Graphical approach to process costing. The Accounting Review (July): 600-604. (JSTOR link).

Luh, F. S. 1968. Controlled cost: An operational concept and statistical approach to standard costing. The Accounting Review (January): 123-132. (JSTOR link).

Lukas, G. E. 1935. Prepaid interest. The Accounting Review (September): 298-301. (JSTOR link).

Lund, R. I. 1933. Status of partner's loan accounts in partnership dissolution. The Accounting Review (September): 252-254. (JSTOR link).

Lund, R. I. 1941. Realizable value as a measurement of gross income. The Accounting Review (December): 373-385. (JSTOR link).

Lundahl, M. O. 1932. Appreciation and the statutes. The Accounting Review (September): 189-193. (JSTOR link).

Lundholm, R. J. 1991. What affects the efficiency of a market? Some answers from the laboratory. The Accounting Review (July): 486-515. (JSTOR link).

Luneski, C. 1964. Some aspects of the meaning of control. The Accounting Review (July): 591-597. (JSTOR link).

Luneski, C. 1967. Continuous versus discrete compounding for capital budgeting decisions. The Accounting Review (October): 767-771. (JSTOR link).

Lusk, E. J. 1972. Discriminant analysis as applied to the resource allocation decision. The Accounting Review (July): 567-575. (JSTOR link).

Lynn, E. S. 1960. Appropriation-expenditure accounting. The Accounting Review (January): 129-132. (JSTOR link).

Lynn, E. S. 1964. Education for the profession. The Accounting Review (April): 371-376. (JSTOR link).

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