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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

Oates, T. A. and M. H. Spencer. 1962. A system of retirement frequencies for depreciable assets. The Accounting Review (July): 452-459. (JSTOR link).

O'Connor, M. C. 1973. On the usefulness of financial ratios to investors in common stock. The Accounting Review (April): 339-352. (JSTOR link).

O'Connor, M. C. 1974. On the usefulness of financial ratios to investors in common stock: A reply. The Accounting Review (July): 551-556. (JSTOR link).

O'Connor, M. C. and J. C. Hamre. 1972. Alternative methods of accounting for long-term nonsubsidiary intercorporate investments in common stock. The Accounting Review (April): 308-319. (JSTOR link).

Odaiyappa, R. and S. M. K. Nainar. 1992. Economic consequences of SFAS No. 33 - An insider-trading perspective. The Accounting Review (July): 599-609. (JSTOR link).

Odmark, V. E. 1954. Some aspects of the evolution of accounting functions. The Accounting Review (October): 634-638. (JSTOR link).

Odmark, V. E. 1960. Current challenges to accounting principles. The Accounting Review (April): 272-277. (JSTOR link).

O'Donnell, E. and J. J. Schultz, Jr. 2005. The halo effect in business risk audits: Can strategic risk assessment bias auditor judgment about accounting details? The Accounting Review (July): 921-939. (JSTOR Link).

O'Donnell, J. L. 1965. Relationships between reported earnings and stock prices in the electric utility industry. The Accounting Review (January): 135-143. (JSTOR link).

O'Donnell, J. L. 1968. Further observations on reported earnings and stock prices. The Accounting Review (July): 549-553. (JSTOR link).

Oehler, C. 1942. Theory and practice. The Accounting Review (July): 277-282. (JSTOR link).

Oehler, C. 1943. Student achievement and its measurement. The Accounting Review (October): 354-364. (JSTOR link).

Ogan, P. 1976. A human resource value model for professional service organizations. The Accounting Review (April): 306-320. (JSTOR link).

Ohlson, J. A. 2006. A practical model of earnings measurement. The Accounting Review (January): 271-279. (JSTOR link).

Olive, G. S. 1945. Practical prerequisites for the certificate. The Accounting Review (April): 201-203. (JSTOR link).

Olson, L. H. 1932. What of the appraiser? The Accounting Review (September): 207-213. (JSTOR link).

Olson, S. K. and J. J. Weygandt. 1973. Evolution of accounting changes: Opinion No. 20. The Accounting Review (April): 428-429. (JSTOR link).

Omer, T. C., J. C. Bedard and D. Falsetta. 2006. Auditor-provided tax services: The effects of a changing regulatory environment. The Accounting Review (October): 1095-1117. (JSTOR link).

Onsi, M. 1967. Quantitative models for accounting control. The Accounting Review (April): 321-330. (JSTOR link). (Comparison of three control models: 1. The traditional standard cost model, 2. a model based on classical statistics, and 3. a model based on decision theory).

Onsi, M. 1970. A transfer pricing system based on opportunity cost. The Accounting Review (July): 535-543. (JSTOR link).

Onsi, M. 1973. Factor analysis of behavioral variables affecting budgetary slack. The Accounting Review (July): 535-548. (JSTOR link).

Onsi, M. 1974. "Transfer pricing system based on opportunity costs": A reply. The Accounting Review (January): 129-131. (JSTOR link).

Ophir, T. 1973. Introducing probabilities and present value analysis into taxation: A comment. The Accounting Review (July): 594. (JSTOR link).

Ortman, R. F. 1975. The effects on investment analysis of alternative reporting procedure for diversified firms. The Accounting Review (April): 298-304. (JSTOR link).

Osborn, R. C. 1947. Statutory renegotiation: A critique. The Accounting Review (April): 175-186. (JSTOR link).

Osborn, R. C. 1950. The relative efficiency of large, medium-sized and small business. The Accounting Review (July): 262-273. (JSTOR link).

Osborn, R. C. 1950. The relative profitability of large, medium-sized and small business. The Accounting Review (October): 402-411. (JSTOR link).

Osborn, R. C. 1951. The plea for small business. The Accounting Review (October): 540-554. (JSTOR link).

Osteryoung, J. S., D. E. McCarty and K. Fortin. 1980. A note on the optimal tax lives for assets qualifying for the investment tax credit. The Accounting Review (April): 301-306. (JSTOR link).

Osteryoung, J. S., D. E. McCarty and K. Fortin. 1981. A note on optimal depreciation research - A comment. The Accounting Review (July): 719-721. (JSTOR link).

Ostlund, H. J. 1932. Cost research in the field of distribution. The Accounting Review (March): 48-53. (JSTOR link).

Ostlund, H. J. 1939. The Robinson-Patman Act and quantity discounts. The Accounting Review (December): 402-409. (JSTOR link).

Outslay, E. and J. E. Wheeler. 1982. Separating the annuity and income transfer elements of Social Security. The Accounting Review (October): 716-733. (JSTOR link).

Outslay, E., J. R. Robinson and R. Boley. 1983. A framework for utilizing individual return problems in introductory tax courses. The Accounting Review (April): 428-438. (JSTOR link).

Owen, G. A. and R. C. Gerfen. 1951. Can junior accountants be trained to write better? The Accounting Review (July): 313-320. (JSTOR link).

Owens, R. N. 1936. Surplus accounts of iron and steel corporations. The Accounting Review (June): 171-178. (JSTOR link).

Owens, R. N. 1937. The place of the business management course in the curriculum. The Accounting Review (June): 183-187. (JSTOR link).

Owens, R. N. 1941. What is an independent accountant? The Accounting Review (December): 391-401. (JSTOR link).

Owens, R. N. 1942. What is a security? The Accounting Review (July): 303-308. (JSTOR link).

Owens, R. W. 1980. Cash flow variance analysis. The Accounting Review (January): 111-116. (JSTOR link).

Paddock, H. E. 1958. Production waste - Its nature and its accounting. The Accounting Review (January): 50-55. (JSTOR link).

Pae, S. and S. Yoo. 2001. Strategic interaction in auditing: An analysis of auditors' legal liability, internal control system quality, and audit effort. The Accounting Review (July): 333-356. (JSTOR link).

Pagani, J. and W. O. Jones. 1950. Price and mortality expectations and valuation of inventories. The Accounting Review (July): 315-319. (JSTOR link).

Paine, N. R. 1964. Uncertainty and capital budgeting. The Accounting Review (April): 330-332. (JSTOR link).

Palmon, D. and L. J. Seidler. 1978. Current value reporting of real estate companies and a possible example of market inefficiency. The Accounting Review (July): 776-790. (JSTOR link).

Palmrose, Z. 1988. 1987 Competitive manuscript co-winner: An analysis of auditor litigation and audit service quality. The Accounting Review (January): 55-73. (JSTOR link).

Palmrose, Z. 1989. The relation of audit contract type to audit fees and hours. The Accounting Review (July): 488-499. (JSTOR link).

Pankoff, L. D. and R. L. Virgil. 1970. On the usefulness of financial statement information: A suggested research approach. The Accounting Review (April): 269-279. (JSTOR link).

Pany, K. and P. M. J. Reckers. 1980. The effect of gifts, discounts, and client size on perceived auditor independence. The Accounting Review (January): 50-61. (JSTOR link).

Paolillo, J. G. P. and R. W. Estes. 1982. An empirical analysis of career choice factors among accountants, attorneys, engineers, and physicians. The Accounting Review (October): 785-793. (JSTOR link).

Pape, M. E. 1959. Costs and inventory values in the glue industry. The Accounting Review (January): 52-58. (JSTOR link).

Paretta, R. L. and L. W. Chadwick. 1975. The sequencing of examination questions and its effects on student performance. The Accounting Review (July): 595-601. (JSTOR link).

Park, C. 1951. Working capital and the operating cycle. The Accounting Review (July): 299-307. (JSTOR link).

Park, C. 1952. Comparing the gross and net price methods. The Accounting Review (October): 552-554. (JSTOR link).

Park, C. 1958. Thought processes in creative accounting. The Accounting Review (July): 441-444. (JSTOR link).

Parkash, M. and C. F. Venable. 1993. Auditee incentives for auditor independence: The case of nonaudit services. The Accounting Review (January): 113-133. (JSTOR link).

Parker, J. E. 1975. Testing comparability and objectivity of exit value accounting. The Accounting Review (July): 512-524. (JSTOR link).

Parker, J. E. 1976. Comparability and objectivity of exit value accounting: A reply. The Accounting Review (October): 930-932. (JSTOR link).

Parker, J. E. 1977. Impact of price-level accounting. The Accounting Review (January): 69-96. (JSTOR link).

Parker, J. E. and A. Ford. 1972. Dissertation experiences of recent doctoral graduates in accounting. The Accounting Review (October): 830-833. (JSTOR link).

Parker, R. H. 1980. Memorial: Frank Sewell Bray, 1906-1979. The Accounting Review (April): 307-316. (JSTOR link).

Parker, W. M. 1963. The treatment of short-term credit in the funds statement. The Accounting Review (October): 785-788. (JSTOR link).

Parker, W. M. 1965. Upgrading the elementary accounting course. The Accounting Review (April): 452-453. (JSTOR link).

Pastena, V. 1979. Some evidence on the SEC's system of continuous disclosure. The Accounting Review (October): 776-783. (JSTOR link).

Pastena, V. and W. Ruland. 1986. The merger/bankruptcy alternative. The Accounting Review (April): 288-301. (JSTOR link).

Patell, J. M. 1987. Cost accounting, process control, and product design: A case study of the Hewlett-Packard Personal Office Computer Division. The Accounting Review (October): 808-839. (JSTOR link).

Patell, J. M. and M. A. Wolfson. 1982. Good news, bad news, and the intraday timing of corporate disclosures. The Accounting Review (July): 509-527. (JSTOR link).

Paton, W. A. 1927. Distribution costs and inventory values. The Accounting Review (September): 246-253. (JSTOR link).

Paton, W. A. 1928. Limitations of financial and operating ratios. The Accounting Review (September): 252-260. (JSTOR link).

Paton, W. A. 1929. The dividend code. The Accounting Review (December): 218-220. (JSTOR link).

Paton, W. A. 1931. Economic theory in relation to accounting valuations. The Accounting Review (June): 89-96. (JSTOR link).

Paton, W. A. 1932. Accounting problems of the depression. The Accounting Review (December): 258-267. (JSTOR link).

Paton, W. A. 1934. Aspects of asset valuations. The Accounting Review (June): 122-129. (JSTOR link).

Paton, W. A. 1937. Presentation of bond discount. The Accounting Review (September): 285-290. (JSTOR link).

Paton, W. A. 1944. Simplification of federal tax administration. The Accounting Review (January): 11-19. (JSTOR link).

Paton, W. A. 1945. Transactions between affiliates. The Accounting Review (July): 255-266. (JSTOR link).

Paton, W. A. 1948. Depreciation and the Price Level: A Symposium Second affirmative. The Accounting Review (April): 118-123. (JSTOR link).

Paton, W. A. 1949. The 1948 Revision of the American Accounting Association's Statement of Principles Comments on item 5 under "expense". The Accounting Review (January): 49-53. (JSTOR link).

Paton, W. A. 1963. The "cash-flow" illusion. The Accounting Review (April): 243-251. (JSTOR link).

Paton, W. A. 1967. Some reflections on education and professoring. The Accounting Review (January): 7-23. (JSTOR link).

Paton, W. A. 1969. Postscript on "treasury" shares. The Accounting Review (April): 276-283. (JSTOR link).

Paton, W. A. 1980. Statement by William A. Paton. The Accounting Review (October): 629-630. (JSTOR link).

Paton, W. A. including comments by S. J. Broad. 1936. Valuation of the business enterprise. The Accounting Review (March): 26-35. (JSTOR link).

Patrick, A. W. 1957. A proposal for determining the significance of variations from standard. The Accounting Review (October): 587-592. (JSTOR link).

Patrick, A. W. 1958. Some observations on the break-even chart. The Accounting Review (October): 573-580. (JSTOR link).

Patrick, A. W. 1961. Burden rates - Machine hours versus direct labor hours. The Accounting Review (October): 645-647. (JSTOR link).

Patrick, A. W. and C. L. Quittmeyer. 1963. The CPA and management services. The Accounting Review (January): 109-117. (JSTOR link).

Patten, R. J. 1964. Intraperiod income tax allocation - A practical concept. The Accounting Review (October): 876-879. (JSTOR link).

Patten, R. J. and J. W. Bachman. 1972. Elementary accounting profile - 1970. The Accounting Review (January): 164-167. (JSTOR link).

Patten, R. J. and L. L. Steinmetz. 1966. What do students think of your elementary course? The Accounting Review (October): 767-772. (JSTOR link).

Patten, R. J. and T. D. Hubbard. 1972. CPA preview clinics - An opportunity for accounting educators. The Accounting Review (April): 385-387. (JSTOR link).

Patterson, E. R. and R. Smith. 2003. Materiality uncertainty and earnings misstatement. The Accounting Review (July): 819-846. (JSTOR link).

Patterson, R. G. 1967. Materiality and the economic environment. The Accounting Review (October): 772-774. (JSTOR link).

Pattillo, J. W. 1966. Rating student performance. The Accounting Review (July): 555-559. (JSTOR link).

Patton, J. M. 1978. An experimental investigation of some effects of consolidating municipal financial reports. The Accounting Review (April): 402-414. (JSTOR link).

Patton, J. M. 1982. Ratio analysis and efficient markets in introductory financial accounting. The Accounting Review (July): 627-630. (JSTOR link).

Paul, W. B. 1952. Excess profits tax. The Accounting Review (January): 44-49. (JSTOR link).

Pawliczek, R. B. 1977. The effect of different scoring plans on student performance in an elementary accounting course. The Accounting Review (July): 721-726. (JSTOR link).

Pawliczek, R. B. 1978. Modifications of examinations: A focus on individual weaknesses. The Accounting Review (October): 985-988. (JSTOR link).

Payne, J. B. 1949. Financial administration of the United Nations. The Accounting Review (October): 423-431. (JSTOR link).

Payne, J. B. and P. D. Banning. 1940. Federal accountkeeping. The Accounting Review (March): 31-52. (JSTOR link).

Payne, J. L. and W. B. Thomas. 2003. The implications of using stock-split adjusted I/B/E/S data in empirical research. The Accounting Review (October): 1049-1067. (JSTOR link).

Payne, R. E. 1933. Net worth under the Delaware and Michigan corporation laws. The Accounting Review (March): 1-10. (JSTOR link).

Payne, R. E. 1933. The importance of clarity in balance sheet display. The Accounting Review (December): 292-301. (JSTOR link).

Payne, R. E. 1935. The effect of recent laws on accountancy. The Accounting Review (March): 84-95. (JSTOR link).

Paynter, J. W. 1947. The department store controller's part in business policy. The Accounting Review (October): 390-393. (JSTOR link).

Peak, G. W. 1940. Auditing assessment accuracy. The Accounting Review (June): 238-241. (JSTOR link).

Peasnell, K. V. 1977. A note on the discounted present value concept. The Accounting Review (January): 186-189. (JSTOR link).

Peecher, M. E. 2002. Evaluating financial reporting quality: The effects of financial expertise vs. financial literacy: Discussion. The Accounting Review (Supplement: Quality of Earnings Conference): 169-173. (JSTOR link).

Peirce, R. F. 1956. A course in electronic data processing in the accounting curriculum. The Accounting Review (April): 309-313. (JSTOR link).

Peirson, G. 1966. Three kinds of adjustments for price changes. The Accounting Review (October): 729-736. (JSTOR link).

Peles, Y. C. 1986. A note on yield variance and mix variance. The Accounting Review (April): 325-329. (JSTOR link).

Peloubet, M. E. 1934. Professional ethics and the student. The Accounting Review (June): 164-170. (JSTOR link).

Peloubet, M. E. 1943. Observations on cost. The Accounting Review (January): 9-16. (JSTOR link).

Peloubet, M. E. 1945. Art or science. The Accounting Review (October): 391-399. (JSTOR link).

Peloubet, M. E. 1947. Are profits necessary? The Accounting Review (April): 141-146. (JSTOR link).

Peloubet, M. E. 1948. Depreciation and the Price Level: A Symposium Third affirmative. The Accounting Review (April): 123-126. (JSTOR link).

Penick, J. G. 1966. ADP equipment as an accounting teaching tool. The Accounting Review (July): 549-551. (JSTOR link).

Penman, S. H. 1970. What net asset value? - An extension of a familiar debate. The Accounting Review (April): 333-346. (JSTOR link). ("...the definition of assets depends very much on the postulated notion of Financial Position or Value..." p. 335).

Penman, S. H. 1992. Financial statement information and the pricing of earnings changes. The Accounting Review (July): 563-577. (JSTOR link).

Penman, S. H. and T. Sougiannis. 1997. The dividend displacement property and the substitution of anticipated earnings for dividends in equity valuation. The Accounting Review (January): 1-21. (JSTOR link).

Penman, S. H. and Xiao-Jun Zhang. 2002. Accounting conservatism, the quality of earnings, and stock returns. The Accounting Review (April): 237-264. (JSTOR link).

Penndorf, B. 1930. The relation of taxation to the history of the balance sheet. The Accounting Review (September): 243-251. (JSTOR link).

Penney, L. H. 1960. Why research. The Accounting Review (January): 1-7. (JSTOR link).

Penno, M. 1990. Accounting systems, participation in budgeting, and performance evaluation. The Accounting Review (April): 303-314. (JSTOR link).

Penno, M. 1990. Auditing for performance evaluation. The Accounting Review (July): 520-536. (JSTOR link).

Penno, M. C. 1997. Information quality and voluntary disclosure. The Accounting Review (April): 275-284. (JSTOR link).

Penz, A. J. 1950. Are accounting principles taught effectively? The Accounting Review (October): 442-444. (JSTOR link).

Peragallo, E. 1956. Origin of the trial balance. The Accounting Review (July): 389-394. (JSTOR link).

Peragallo, E. 1971. A commentary on Vigano's historical development of ledger balancing procedures, adjustments and financial statements during the fifteenth, sixteenth, and seventeenth centuries. The Accounting Review (July): 529-534. (JSTOR link).

Peragallo, E. 1977. The ledger of Jachomo Badoer: Constantinople September 2, 1436 to February 26, 1440. The Accounting Review (October): 881-892. (JSTOR link).

Peragallo, E. 1981. Closing procedures in the 15th century ledger of Jachomo Badoer, a venetian merchant. The Accounting Review (July): 587-595. (JSTOR link).

Peragallo, E. 1983. Development of the compound entry in the 15th century ledger of Jachomo Badoer, A Venetian merchant. The Accounting Review (January): 98-104. (JSTOR link).

Perritt, R. D. 1971. Academic notes: Innovations in an elementary accounting program. The Accounting Review (July): 589-591. (JSTOR link).

Perry, D. P. 1944. Professional accounting practice today and tomorrow. The Accounting Review (April): 164-169. (JSTOR link).

Perry, D. P. 1955. Work of the Commission on CPA Standards. The Accounting Review (April): 183-193. (JSTOR link).

Perry, K. W. 1955. Statistical relationship of accounting and economics. The Accounting Review (July): 500-506. (JSTOR link).

Perry, K. W. 1957. The role of the accountancy club in accounting education. The Accounting Review (October): 648-650. (JSTOR link).

Perry, K. W. 1958. Accounting and economics reciprocally indebted. The Accounting Review (July): 450-454. (JSTOR link).

Perry, K. W. 1958. The faculty fellowship and accounting education. The Accounting Review (January): 123-126. (JSTOR link).

Perry, K. W. 1958. Young eyes on accounting. The Accounting Review (October): 556-558. (JSTOR link).

Perry, K. W. 1959. The profession's responsibility in attracting students. The Accounting Review (July): 465-469. (JSTOR link).

Perry, K. W. 1960. R. T. P.. The Accounting Review (October): 728-730. (JSTOR link). (RTP = read the problem. Advice for CPA candidates applicable to all exams: Read the problem objectively, don't fight the problem, analyze the problem, and plan the approach used to solve the problem).

Perry, K. W. 1963. Intercompany profits and ARB 51. The Accounting Review (July): 626-628. (JSTOR link).

Perry, K. W. and L. M. Walker. 1957. Use of visual aids in the teaching of accounting. The Accounting Review (July): 477-480. (JSTOR link).

Perry, K. W. and R. K. Mautz. 1956. Theory cases for undergraduate courses. The Accounting Review (July): 497-500. (JSTOR link).

Perry, R. S. 1959. An approach to elementary accounting for non-business students. The Accounting Review (July): 472-476. (JSTOR link).

Person, S. 1964. The integrated use of data processing equipment in teaching accounting subjects. The Accounting Review (April): 473-475. (JSTOR link).

Person, S. 1965. Elementary accounting with a systems approach. The Accounting Review (April): 454-458. (JSTOR link).

Pesando, J. E. and C. K. Clarke. 1983. Economic models of the labor market and pension accounting: An exploratory analysis. The Accounting Review (October): 733-748. (JSTOR link).

Pescow, J. K. 1963. A visual approach to auditing and accounting instruction. The Accounting Review (October): 839-843. (JSTOR link).

Pescow, J. K. and P. A. Tambrino. 1969. Workshop in college placement accounting. The Accounting Review (July): 623-627. (JSTOR link).

Petersen, R. J. 1973. Incompatibility of bad debt "expense" with comtemporary accounting theory: A comment. The Accounting Review (October): 777-778. (JSTOR link).

Petersen, R. J. 1973. Interindustry estimation of general price-level impact on financial information. The Accounting Review (January): 34-43. (JSTOR link).

Petersen, R. J. 1975. A portfolio analysis of general price level restatement. The Accounting Review (July): 525-532. (JSTOR link).

Petersen, R. J. 1978. Interindustry estimation of general price-level impact on financial information: More data and a reply. The Accounting Review (January): 198-203. (JSTOR link).

Petersen, R. J. and T. F. Keller. 1972. Asset valuation, income determination and changing prices. The Accounting Review (October): 801-805. (JSTOR link).

Peterson, C. A., J. A. Millar and J. N. Rimbey. 1996. The economic consequences of accounting for stock splits and large stock dividends. The Accounting Review (April): 241-253. (JSTOR link).

Peterson, W. A. 1966. Significance of prospective income data. The Accounting Review (April): 275-282. (JSTOR link).

Petri, E. 1973. Holding gains and losses as cost savings: A comment on Supplementary Statement No. 2 on inventory valuation. The Accounting Review (July): 483-488. (JSTOR link).

Petri, E. 1974. On holding gains and losses and the evaluation of management: A reply. The Accounting Review (July): 528-529. (JSTOR link).

Petri, E. and J. Gelfand. 1979. The production function: A new perspective in capital maintenance. The Accounting Review (April): 330-345. (JSTOR link).

Petri, E. and R. Minch. 1974. Evaluation of resource acquisition decisions by the partitioning of holding activity. The Accounting Review (July): 455-464. (JSTOR link).

Petri, E. and R. Minch. 1974. The treasury stock method and conventional method in reciprocal stockholdings - An amalgamation. The Accounting Review (April): 330-341. (JSTOR link).

Petri, E. and R. Minch. 1975. The treasury stock method and conventional method in reciprocal stockholdings - An amalgamation: A reply. The Accounting Review (April): 365-369. (JSTOR link).

Petri, E. and R. A. Minch. 1978. A decision model for tax preference items. The Accounting Review (April): 415-428. (JSTOR link).

Petroni, K. R. and D. A. Shackelford. 1999. Managing annual accounting reports to avoid state taxes: An analysis of property-casualty insurers. The Accounting Review (July): 371-393. (JSTOR link).

Pettit, R. D. 1929. Early closing. The Accounting Review (September): 197-198. (JSTOR link).

Pfeiffer, R. J. Jr., P. T. Elgers, M. H. Lo and L. L. Rees. 1998. Additional evidence on the incremental information content of cash flows and accruals: The impact of errors in measuring market expectations. The Accounting Review (July): 373-385. (JSTOR link).

Pfenning, R. E. 1962. Business information systems. The Accounting Review (April): 234-243. (JSTOR link). (GE controller discusses how to develop an information system).

Philips, G. E. 1963. The accretion concept of income. The Accounting Review (January): 14-25. (JSTOR link).

Philips, G. E. 1963. The revolution in accounting theory. The Accounting Review (October): 696-708. (JSTOR link).

Philips, G. E. 1968. Pension liabilities and assets. The Accounting Review (January): 10-17. (JSTOR link).

Phillips, J. and R. C. Sansing. 1998. Contingent fees and tax compliance. The Accounting Review (January): 1-18. (JSTOR link).

Phillips, J., M. Pincus and S. O. Rego. 2003. Earnings management: New evidence based on deferred tax expense. The Accounting Review (April): 491-521. (JSTOR link).

Phillips, J. D. 2003. Corporate tax-planning effectiveness: The role of compensation-based incentives. The Accounting Review (July): 847-874. (JSTOR link).

Phillips, L. G. 1964. An application of distribution cost analysis to a small company. The Accounting Review (October): 1040-1044. (JSTOR link).

Phillips, L. C. 1965. Accounting for business combinations. The Accounting Review (April): 377-381. (JSTOR link).

Piaker, P. M. 1972. The use of medieval statements for teaching accounting. The Accounting Review (July): 609-610. (JSTOR link).

Piaker, P. M. 1973. The use of medieval statements for teaching accounting: A reply. The Accounting Review (October): 789. (JSTOR link).

Picconi, M. 2006. The perils of pensions: Does pension accounting lead investors and analysts astray? The Accounting Review (July): 925-955. (JSTOR link).

Pick, J. 1964. A workshop in fundamental accounting. The Accounting Review (April): 476-481. (JSTOR link).

Picur, R. D. and J. C. McKeown. 1976. Alternative income concepts and relative performance evaluations: A comment and extension. The Accounting Review (April): 415-420. (JSTOR link).

Pierpont, W. K. 1946. The classification and control of Navy expenditures. The Accounting Review (January): 70-77.

Pierpont, W. K. 1946. The classification and control of Navy expenditures. The Accounting Review (April): 172-181.

Pierpont, W. K. 1948. Statistical data on depreciation bases. The Accounting Review (July): 251-253. (JSTOR link).

Pilcher, D. J. 1932. The accounting equation. The Accounting Review (December): 294-296. (JSTOR link).

Pilcher, D. J. 1933. Five basic accounting concepts. The Accounting Review (March): 70-73. (JSTOR link).

Pilcher, D. J. 1933. Three-fold presentation of an accounting problem. The Accounting Review (September): 247-252. (JSTOR link).

Pilie, L. H. 1962. Human relations as a modern tonic. The Accounting Review (January): 1-5. (JSTOR link).

Pincus, M. and S. Rajgopal. 2002. The interaction between accrual management and hedging: Evidence from oil and gas firms. The Accounting Review (January): 127-160. (JSTOR link).

Pinger, R. W. 1954. The semantics of accounting. The Accounting Review (October): 652-655. (JSTOR link).

Pinkerton, J. E. and S. Margulies. 1962. Programed instruction: Its implication for accounting education. The Accounting Review (October): 685-691. (JSTOR link).

Piotroski, J. D. and B. T. Roulstone. 2004. The influence of analysts, institutional investors, and insiders on the incorporation of market, industry, and firm-specific information into stock prices. The Accounting Review (October): 1119-1151. (JSTOR link).

Piper, R. M. 1977. The joint variance: A comment. The Accounting Review (April): 527-533. (JSTOR link).

Plumlee, M. A. 2003. The effect of information complexity on analysts' use of that information. The Accounting Review (January): 275-296. (JSTOR link).

Pointer, L. G. and P. W. Ljungdahl. 1973. The merit of using the case method in teaching the specialized accounting course. The Accounting Review (July): 614-618. (JSTOR link).

Ponemon, L. A. 1995. The objectivity of accountants' litigation support judgments. The Accounting Review (July): 467-488. (JSTOR link).

Pool, R. M. 1948. Municipal airport accounting. The Accounting Review (January): 86-90. (JSTOR link).

Pope, T. R. 1979. A flowchart analysis of the federal income tax concept of earnings and profits. The Accounting Review (January): 163-169. (JSTOR link).

Porcano, T. M. 1984. Distributive justice and tax policy. The Accounting Review (October): 619-636. (JSTOR link).

Porter, C. H. 1928. Is it machinery or is it junk? The Accounting Review (December): 369-374. (JSTOR link).

Powell, R. M. 1966. Career choices among Beta Alpha Psi members. The Accounting Review (July): 525-534. (JSTOR link).

Powell, W. 1961. Report on the accounting research activities of the American Institute of Certified Public Accountants. The Accounting Review (January): 26-31. (JSTOR link).

Powelson, J. P. 1955. Social accounting. The Accounting Review (October): 651-659. (JSTOR link).

Powers, M. and L. Revsine. 1989. Lessors' accounting and residual values: Comdisco, Barron's, and GAAP. The Accounting Review (April): 346-368. (JSTOR link).

Pownall, G. and P. J. Simko. 2005. The information intermediary role of short sellers. The Accounting Review (July):. (JSTOR Link).

Pownall, G., C. Wasley and G. Waymire. 1993. The stock price effects of alternative types of management earnings forecasts. The Accounting Review (October): 896-912. (JSTOR link).

Prakash, P. and A. Rappaport. 1975. Informational interdependencies: System structure induced by accounting information. The Accounting Review (October): 723-734. (JSTOR link).

Prakash, P. and S. Sunder. 1979. The case against separation of current operating profit and holding gain. The Accounting Review (January): 1-22. (JSTOR link).

Prater, G. I. 1966. Time-sharing computers in accounting education. The Accounting Review (October): 619-625. (JSTOR link).

Pratt, J. 1980. The effects of personality on a subject's information processing: A comment. The Accounting Review (July): 501-506. (JSTOR link).

Pratt, J. and H. H. Chrisman. 1982. Teaching the statement of changes in financial position: An empirical study. The Accounting Review (October): 794-805. (JSTOR link).

Pratt, J. and J. D. Stice. 1994. The effects of client characteristics on auditor litigation risk judgments, required audit evidence, and recommended audit fees. The Accounting Review (October): 639-656. (JSTOR link).

Prawitt, D. F. 1995. Staffing assignments for judgment-oriented audit tasks: The effects of structured audit technology and environment. The Accounting Review (July): 443-465. (JSTOR link).

Preinreich, G. A. D. 1932. Stock yields, stock dividends and inflation. The Accounting Review (December): 273-289. (JSTOR link).

Preinreich, G. A. D. 1933. Accounting terminology. The Accounting Review (June): 113-116. (JSTOR link).

Preinreich, G. A. D. 1933. Taxation and the natural business year. The Accounting Review (December): 317-322. (JSTOR link).

Preinreich, G. A. D. 1936. The fair value and yield of common stock. The Accounting Review (June): 130-140. (JSTOR link).

Preinreich, G. A. D. 1936. The law of goodwill. The Accounting Review (December): 317-329. (JSTOR link).

Preinreich, G. A. D. 1937. Valuation and amortization. The Accounting Review (September): 209-226. (JSTOR link).

Preinreich, G. A. D. 1938. The principles of public-utility depreciation. The Accounting Review (June): 149-165. (JSTOR link).

Preu, F. L. and J. F. Schoen. 1940. Accounting for emergency relief funds. The Accounting Review (June): 170-176 . (JSTOR link).

Price, H. R. 1957. Qualifications for college accounting teachers. The Accounting Review (January): 83-89. (JSTOR link).

Prickett, A. L. 1928. Development of high school commercial curriculum and university courses. The Accounting Review (March): 53-68. (JSTOR link).

Prickett, A. L. 1931. Labor turnover rate and cost. The Accounting Review (December): 261-276. (JSTOR link).

Prickett, A. L. 1944. General principles of cost accounting. The Accounting Review (April): 169-180. (JSTOR link).

Prickett, A. L. 1947. Suggestions for beginning teachers in accounting. The Accounting Review (October): 405-411. (JSTOR link).

Prickett, A. L. 1958. The master's degree with courses in business, yesterday, today, and tomorrow. The Accounting Review (January): 76-83. (JSTOR link).

Prince, T. R. 1964. Information systems for management control. The Accounting Review (April): 467-472. (JSTOR link).

Prince, T. R. 1964. The motivational assumption for accounting theory. The Accounting Review (July): 553-562. (JSTOR link).

Pritchard, R. T. 1946. Shakespeare and accounting. The Accounting Review (January): 67-70.

Probst, F. R. 1971. Probabilistic cost controls: A behavioral dimension. The Accounting Review (January): 113-118. (JSTOR link).

Pushkin, A. B. 1980. Presenting beta risk to students. The Accounting Review (January): 117-122. (JSTOR link).

Pye, M. L. 1953. The presentation of installment transactions. The Accounting Review (April): 282-283. (JSTOR link).

Pye, M. L. 1955. The undergraduate accounting curriculum. The Accounting Review (April): 284-289. (JSTOR link).

Pye, M. L. 1957. Income determination and the non-profit institution. The Accounting Review (October): 612-621. (JSTOR link).

Pye, M. L. 1960. Reasons, probabilities, and accounting principles. The Accounting Review (July): 437-443. (JSTOR link).

Pye, M. L. 1965. Footnote on declining-balance depreciation. The Accounting Review (April): 451-452. (JSTOR link).

Queenan, J. W. 1945. The role of the public accountant in contract termination. The Accounting Review (January): 59-64. (JSTOR link).

Queenan, J. W. 1946. The public accountant of today and tomorrow. The Accounting Review (July): 254-260.

Quin, D. D. 1943. The CPA examination. The Accounting Review (October): 317-321. (JSTOR link).

Quire, C. D. 1947. Pioneers in accounting. The Accounting Review (January): 74-79. (JSTOR link). (Interesting points related to women in public accounting, and the slap analogy).

Rabinowitz, S. I. 1940. Treatment of prepaid expenses on the cash basis of accounting. The Accounting Review (December): 474-484. (JSTOR link).

Raby, W. L. 1952. The Raby Corporations. The Accounting Review (July): 359-360. (JSTOR link).

Raby, W. L. 1954. Uni-fied accounting. The Accounting Review (October): 643-644. (JSTOR link).

Raby, W. L. 1959. The two faces of accounting. The Accounting Review (July): 452-461. (JSTOR link). (According to Raby, the accountant stands like the Roman god Janus who had two faces looking in opposite directions. The accountant must report the past and interpret the past as it affects the future).

Raby, W. L. 1962. Accounting for employee stock options. The Accounting Review (January): 28-38. (JSTOR link).

Raby, W. L. 1964. A decision-making approach to the first tax course. The Accounting Review (January): 167-172. (JSTOR link).

Raby, W. L. 1966. Ethics in tax practice. The Accounting Review (October): 714-720. (JSTOR link).

Raby, W. L. 1969. Tax allocation and non-historical financial statements. The Accounting Review (January): 1-11. (JSTOR link).

Raby, W. L. and R. D. Neubig. 1963. Inter-period tax allocation or basis adjustment?. The Accounting Review (July): 568-576. (JSTOR link).

Radhakrishnan, S. 1999. Investors' recovery friction and auditor liability rules. The Accounting Review (April): 225-240. (JSTOR link).

Raff, M. C. 1971. Exposing first-semester accounting students to accounting periodicals. The Accounting Review (July): 594-595. (JSTOR link).

Rajan, M. V. 1992. Cost allocation in multiagent settings. The Accounting Review (July): 527-545. (JSTOR link).

Rajan, M. V. and R. E. Saouma. 2006. Optimal information asymmetry. The Accounting Review (May): 677-712. (JSTOR link).

Rajgopal, S. 1999. Early evidence on the informativeness of the SEC's market risk disclosures: The case of commodity price risk exposure of oil and gas producers. The Accounting Review (July): 251-280. (JSTOR link).

Raman, K. K. 1981. Financial reporting and municipal bond rating changes. The Accounting Review (October): 910-926. (JSTOR link).

Raman, K. K. and E. R. Wilson. 1994. Governmental audit procurement practices and seasoned bond prices. The Accounting Review (October): 517-538. (JSTOR link).

Ramanathan, K. V. 1976. Toward a theory of corporate social accounting. The Accounting Review (July): 516-528. (JSTOR link).

Ramanathan, K. V. and A. Rappaport. 1971. Size, growth rates, and merger valuation. The Accounting Review (October): 733-745. (JSTOR link).

Rampy, T. R. 1950. Allowable costs for air force contracts. The Accounting Review (October): 371-377. (JSTOR link).

Rampy, T. R. 1952. The accountant's role in our present economy. The Accounting Review (October): 467-471. (JSTOR link).

Randolph, D. W., G. L. Salamon and J. A. Seida. 2005. Quantifying the costs of intertemporal taxable income shifting: Theory and evidence from the property-casualty insurance industry. The Accounting Review (January): 315-348. (JSTOR Link).

Rangan, S. and R. G. Sloan. 1998. Implications of the integral approach to quarterly reporting for the post-earnings-announcement drift. The Accounting Review (July): 353-371. (JSTOR link).

Rankin, C. H. 1940. Treasury stock: A source of profit or loss? The Accounting Review (March): 71-77. (JSTOR link).

Rankine, G. W. and E. K. Stice. 1997. Accounting rules and the signaling properties of 20 percent stock dividends. The Accounting Review (January): 23-46. (JSTOR link).

Raper, C. L. 1929. Shall accounting instructors indulge in outside practice? The Accounting Review (June): 129-130. (JSTOR link).

Rappaport, A. 1964. Establishing objectives for published corporate accounting reports. The Accounting Review (October): 951-962. (JSTOR link).

Rappaport, A. 1965. Lease capitalization and the transaction concept. The Accounting Review (April): 373-376. (JSTOR link).

Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648. (JSTOR link).

Rappaport, A. 1967. Sensitivity analysis in decision making. The Accounting Review (July): 441-456. (JSTOR link).

Rappaport, A. 1969. Integer programming and managerial analysis. The Accounting Review (April): 297-299. (JSTOR link).

Raptis, J. 1952. College instruction - A student's viewpoint. The Accounting Review (October): 431-435. (JSTOR link).

Ratsch, H. 1964. The new professional code for certified accountants and licensed accountants in the Federal Republic of Germany. The Accounting Review (January): 140-144. (JSTOR link).

Rau, S. E. and D. V. Moser. 1999. Does performing other audit tasks affect going-concern judgments? The Accounting Review (October): 493-508. (JSTOR link).

Raun, D. L. 1951. The problem of fixed charges. The Accounting Review (July): 338-346. (JSTOR link).

Raun, D. L. 1952. Income: A measurement of currently added purchasing power through operations. The Accounting Review (July): 352-358. (JSTOR link).

Raun, D. L. 1961. Accounting for decisions. The Accounting Review (July): 460-471. (JSTOR link).

Raun, D. L. 1962. What is accounting? The Accounting Review (October): 769-773. (JSTOR link).

Raun, D. L. 1963. The application of Monte Carlo analysis to an inventory problem. The Accounting Review (October): 754-758. (JSTOR link).

Raun, D. L. 1964. The limitations of profit graphs, breakeven analysis, and budgets. The Accounting Review (October): 927-945. (JSTOR link).

Ray, D. D. 1957. Faculty responsibility with respect to correcting certain defects in the accountant's education. The Accounting Review (October): 580-586. (JSTOR link).

Ray, J. C. 1962. Accounting for treasury stock. The Accounting Review (October): 753-757. (JSTOR link).

Ray, J. C. 1966. Graphic presentation of audit reports. The Accounting Review (January): 134-138. (JSTOR link).

Rayburn, F. R. and E. H. Bonfield. 1978. Schools of accountancy: Attitudes and attitude structure. The Accounting Review (July): 752-765. (JSTOR link).

Read, W. H. 1947. The war department classification of accounts. The Accounting Review (July): 281-287. (JSTOR link).

Read, W. H. 1948. Report of the Committee on Statement of Cost Accounting Concepts: Introductory statement. The Accounting Review (January): 28-31. (JSTOR link).

Reetz, W. 1945. The contractor's organization for terminations. The Accounting Review (January): 68-76. (JSTOR link).

Reeve, J. M. 1983. The five-year accounting program as a quality signal. The Accounting Review (July): 639-646. (JSTOR link).

Reichelstein, S. 1992. Constructing incentive schemes for government contracts: An application of agency theory. The Accounting Review (October): 712-731. (JSTOR link). (Part of a forum on accounting for defense contracts).

Reighard, J. J. 1932. Earnings statements in periods of prosperity and depression. The Accounting Review (June): 107-114. (JSTOR link).

Reighard, J. J. 1933. A problem in income taxes. The Accounting Review (March): 68-70. (JSTOR link).

Reimer, C. F. 1948. Major differences between net income for accounting purposes and for federal income taxes. The Accounting Review (July): 305-307. (JSTOR link).

Reinhardt, U. E. 1972. Conglomerate earnings per share: Immediate and post-merger effects. The Accounting Review (April): 360-370. (JSTOR link).

Reininga, W. 1965. An approach to elementary accounting. The Accounting Review (January): 211-214. (JSTOR link).

Reneau, J. H. 1978. CAV bounds in dollar unit sampling: Some simulation results. The Accounting Review (July): 669-680. (JSTOR link).

Reves, W. F. 1946. The human side of auditing. The Accounting Review (January): 82-84.

Revsine, L. 1969. Some controversy concerning "controversial accounting changes". The Accounting Review (April): 354-358. (JSTOR link).

Revsine, L. 1970. Data expansion and conceptual structure. The Accounting Review (October): 704-711. (JSTOR link).

Revsine, L. 1970. On the correspondence between replacement cost income and economic income. The Accounting Review (July): 513-523. (JSTOR link).

Revsine, L. 1971. Predictive ability, market prices, and operating flows. The Accounting Review (July): 480-489. (JSTOR link).

Revsine, L. 1976. Surrogates in income theory: A comment. The Accounting Review (January): 156-159. (JSTOR link).

Revsine, L. 1979. Technological changes and replacement costs: A beginning. The Accounting Review (April): 306-322. (JSTOR link).

Revsine, L. 1981. A capital maintenance approach to income measurement. The Accounting Review (April): 383-389. (JSTOR link).

Revsine, L. 1981. The theory and measurement of business income: A review article. The Accounting Review (April): 342-354. (JSTOR link).

Revsine, L. 1984. The rationale underlying the functional currency choice. The Accounting Review (July): 505-514. (JSTOR link).

Revsine, L. and J. B. Thies. 1976. Productivity changes and alternative income series: A simulation. The Accounting Review (April): 255-268. (JSTOR link).

Revzan, D. A. 1949. What is a balanced curriculum in accounting? The Accounting Review (October): 409-413. (JSTOR link).

Reynolds, I. N. 1961. Selecting the proper depreciation method. The Accounting Review (April): 239-248. (JSTOR link).

Reynolds, I. N. 1964. A vanishing accounting item - Replacement accounting? The Accounting Review (April): 342-346. (JSTOR link).

Rhoades, S. C. 1999. The impact of multiple component reporting on tax compliance and audit strategies. The Accounting Review (January): 63-85. (JSTOR link).

Rhode, J. G., G. M. Whitsell; R. L. Kelsey. 1974. An analysis of client-industry concentrations for large public accounting firms. The Accounting Review (October): 772-787. (JSTOR link).

Ricchiute, D. N. 1992. Working-paper order effects and auditors' going-concern decisions. The Accounting Review (January): 46-58. (JSTOR link).

Ricchiute, D. N. 2004. Effects of an attorney's line of argument on accountants' expert witness testimony. The Accounting Review (January): 221-245. (JSTOR link).

Rice, M. Y. 1962. Sketch for a universal accounting statement. The Accounting Review (January): 6-21. (JSTOR link).

Rice, S. J. 1978. The information content of fully diluted earnings per share. The Accounting Review (April): 429-438. (JSTOR link).

Rice, W. B. 1944. Statistical uses of accounting data. The Accounting Review (July): 260-266. (JSTOR link).

Rice, W. B. 1946. Statistical controls applied to financial statements. The Accounting Review (July): 267-272.

Rich, J. S. 2004. Reviewers' responses to expectations about the client and the preparer. The Accounting Review (April): 497-517. (JSTOR link).

Richard, D. L. 1968. Difficulties in tax allocation on general price-level increases. The Accounting Review (October): 730-737. (JSTOR link).

Richards, A. B. 1960. Input-output accounting for business. The Accounting Review (July): 429-436. (JSTOR link).

Richards, A. B. 1961. A note on depreciation and inventory valuation methods used by food companies. The Accounting Review (July): 472-473. (JSTOR link).

Richardson, A. W. 1985. The measurement of the current portion of long-term lease obligations - Some evidence from practice. The Accounting Review (October): 744-752. (JSTOR link).

Richardson, S. A., R. G. Sloan, M. T. Soliman and I. Tuna. 2006. The implications of accounting distortions and growth for accruals and profitability. The Accounting Review (May): 713-743. (JSTOR link).

Ricketts, D. E. and C. R. Purdy. 1974. The effect of cost-volume-profit structure on full and direct costing net income: A generalizable approach. The Accounting Review (July): 603-607. (JSTOR link).

Ricks, R. B. 1964. Year to switch to straight line depreciation. The Accounting Review (July): 685-688. (JSTOR link).

Ricks, W. E. and J. S. Hughes. 1985. Market reactions to a non-discretionary accounting change: The case of long-term investments. The Accounting Review (January): 33-52. (JSTOR link).

Ridilla, R. A. 1959. A simplified statistical technique for use in verifying accounts receivable. The Accounting Review (October): 547-554. (JSTOR link).

Ridilla, R. A. 1960. A simplified statistical technique for use in verifying accounts receivable: A rejoinder. The Accounting Review (April): 218-222. (JSTOR link).

Ridilla, R. A. 1960. A technique to adjust financial statement data for changing price levels. The Accounting Review (October): 650-658. (JSTOR link).

Ridilla, R. A. 1961. Price level adjustments to financial statements: A rejoinder. The Accounting Review (October): 608-612. (JSTOR link).

Riedl, E. J. 2004. An examination of long-lived asset impairments. The Accounting Review (July): 823-852. (JSTOR link).

Riggs, A. J. 1977. An experimental study of the effects of participation, authoritarianism and feedback on cognitive dissonance in a standard setting situation: A comment. The Accounting Review (July): 759-761. (JSTOR link).

Riley, R. C. 1958. Comparison of results of AIA achievement test and ACE psychological examination. The Accounting Review (January): 128-130. (JSTOR link).

Ring, R. W. 1958. Current developments in the public accounting profession. The Accounting Review (April): 181-186. (JSTOR link).

Ro, B. T. 1981. The disclosure of replacement cost accounting data and its effect on transaction volumes. The Accounting Review (January): 70-84. (JSTOR link).

Ro, B. T. 1981. The disclosure of replacement cost accounting data and its effect on transaction volumes: A reply. The Accounting Review (January): 181-187. (JSTOR link).

Robbins, C. B. 1929. Business secrets. The Accounting Review (June): 65-79. (JSTOR link).

Robbins, C. B. 1929. Business secrets. The Accounting Review (September): 155-166. (JSTOR link).

Robbins, G. W. 1949. A pattern for professional business education. The Accounting Review (October): 392-402. (JSTOR link).

Robertson, J. C. and C. H. Smith. 1973. Auditing and professionalism at the graduate level. The Accounting Review (July): 599-602. (JSTOR link).

Robertson, J. C. and R. W. Clarke. 1971. Verification of management representations: A first step toward independent audits of management. The Accounting Review (July): 562-571. (JSTOR link).

Robinson, J. R. and P. B. Shane. 1990. Acquisition accounting method and bid premia for target firms. The Accounting Review (January): 25-48. (JSTOR link).

Robinson, J. S. 1926. Some doubtful elements of cost. The Accounting Review (September): 80-88. (JSTOR link).

Robinson, L. A. and T. P. Hall. 1964. Systems education and the accounting curriculum. The Accounting Review (January): 62-69. (JSTOR link).

Robinson, W. G. 1964. Stepping stones to the cost of production report. The Accounting Review (October): 1029-1033. (JSTOR link).

Rockness, H. O. 1977. Expectancy theory in a budgetary setting: An experimental examination. The Accounting Review (October): 893-903. (JSTOR link).

Rockness, H. 1979. Expectancy theory in a budgetary setting: A reply. The Accounting Review (July): 635-636. (JSTOR link).

Rogers, J. L. and P. C. Stocken. 2005. Credibility of management forecasts. The Accounting Review (October): 1233-1260. (JSTOR Link).

Rogers, R. L. and K. Menon. 1985. Accounting for deferred-payment notes. The Accounting Review (July): 547-557. (JSTOR link).

Rogerson, W. P. 1992. Overhead allocation and incentives for cost minimization in defense procurement. The Accounting Review (October): 671-690. (JSTOR link). (Part of a forum on accounting for defense contracts).

Roller, J. and T. H. Williams. 1967. Professional schools of accounting. The Accounting Review (April): 349-355. (JSTOR link).

Ronen, J. 1974. Nonaggregation versus disaggregation of variances. The Accounting Review (January): 50-60. (JSTOR link).

Ronen, J. 1975. Transfer pricing - A synthesis: A comment. The Accounting Review (April): 351-354. (JSTOR link).

Ronen, J. 1977. The effect of insider trading rules on information generation and disclosure by corporations. The Accounting Review (April): 438-449. (JSTOR link).

Ronen, J. and A. Aharoni. 1989. The choice among accounting alternatives and management compensation: Effects of corporate tax. The Accounting Review (January): 69-86. (JSTOR link).

Ronen, J. and G. Falk. 1973. Accounting aggregation and the entropy measure: An experimental approach. The Accounting Review (October): 696-717. (JSTOR link).

Ronen, J. and J. L. Livingstone. 1975. An expectancy theory approach to the motivational impacts of budgets. The Accounting Review (October): 671-685. (JSTOR link).

Rorem, C. R. 1927. Similarities of accounting and statistical method. The Accounting Review (March): 10-18. (JSTOR link).

Rorem, C. R. 1928. Differential costs. The Accounting Review (December): 333-341. (JSTOR link).

Rorem, C. R. 1928. Social control through accounts. The Accounting Review (September): 261-268. (JSTOR link).

Rorem, C. R. 1929. Replacement cost in accounting valuation. The Accounting Review (September): 167-174. (JSTOR link).

Rorem, C. R. 1930. Cost analysis for hospitals. The Accounting Review (June): 159-161. (JSTOR link).

Rorem, C. R. 1932. The costs of medical care. The Accounting Review (March): 38-41. (JSTOR link).

Rorem, C. R. 1937. Accounting theory: A critique of the tentative statement of accounting principles. The Accounting Review (June): 133-138. (JSTOR link).

Rorem, C. R. 1943. Overhead costs in public welfare. The Accounting Review (April): 152-155. (JSTOR link).

Rorem, C. R. and M. S. Carroll. 1936. Uniform hospital accounting. The Accounting Review (June): 157-164. (JSTOR link).

Rosbe, R. L. 1939. Corpus and income in trust accounting. The Accounting Review (December): 374-381. (JSTOR link).

Rosen, L. S. 1967. Replacement-value accounting. The Accounting Review (January): 106-113. (JSTOR link).

Rosen, L. S. and D. T. DeCoster. 1969. "Funds" statements: A historical perspective. The Accounting Review (January): 124-136. (JSTOR link).

Rosen, L. S., W. C. Howell and L. T. Johnson. 1982. An evaluation of the compressed-course format for instruction in accounting. The Accounting Review (April): 403-413. (JSTOR link).

Rosenblum, L. 1933. The failure of the city of Glasgow bank. The Accounting Review (December): 285-291. (JSTOR link).

Rosenfeld, E. and R. G. Ledley 1961. An accounting course for majors and non-majors. The Accounting Review (January): 125-128. (JSTOR link).

Rosenfield, P. 1969. Reporting subjunctive gains and losses. The Accounting Review (October): 788-797. (JSTOR link). (Subjunctive gains and losses are differences that might have been if prior events had been different. Related to the replacement price principle).

Rosenfield, P. H. and R. K. Storey. 1966. The Accounting Principles Board - A correction: The authority of the Accounting Principles Board. The Accounting Review (April): 327-330. (JSTOR link).

Rosenkampff, A. H. 1927. The preparation of students for the C. P. A. examination. The Accounting Review (September): 278-285. (JSTOR link).

Roshwalb, A. and R. L. Wright. 1991. Using information in addition to book value in sample designs for inventory cost estimation. The Accounting Review (April): 348-360. (JSTOR link).

Ross, F. E. 1926. Installment sales of real estate. The Accounting Review (December): 24-36. (JSTOR link).

Ross, M. H. 1960. Depreciation and user cost. The Accounting Review (July): 422-428. (JSTOR link).

Ross, S. A. 1983. Accounting and economics. The Accounting Review (April): 375-380. (JSTOR link). (Part of a special section that includes 8 papers on research perspectives from related disciplines).

Ross, W. R. 1966. Pert/cost resource allocation procedure. The Accounting Review (July): 464-473. (JSTOR link).

Rossell, J. H. 1958. Calculation vs. an understanding of net operating loss. The Accounting Review (January): 120-123. (JSTOR link).

Rowbury, J. G. Jr. 1947. Timber "depletion". The Accounting Review (April): 187-193. (JSTOR link).

Rowe, C. 2004. The effect of accounting report structure and team structure on performance in cross-functional teams. The Accounting Review (October): 1153-1180. (JSTOR link).

Rowles, B. M. 1954. Application of statistical sampling techniques to LIFO inventory valuation. The Accounting Review (April): 244-250. (JSTOR link).

Rozoff, D. 1964. Heuristic. The Accounting Review (July): 768-769. (JSTOR link).

Rubin, M. A. 1988. Municipal audit fee determinants. The Accounting Review (April): 219-236. (JSTOR link).

Rucker, R. C. 1939. Cost analysis by standards in the accounts. The Accounting Review (December): 368-374. (JSTOR link).

Rueschhoff, N. G. 1972. The undergraduate international accounting course. The Accounting Review (October): 833-836. (JSTOR link).

Ruland, W. 1978. The accuracy of forecasts by management and by financial analysts. The Accounting Review (April): 439-447. (JSTOR link).

Ruland, W., S. Tung and N. E. George. 1990. Factors associated with the disclosure of managers' forecasts. The Accounting Review (July): 710-721. (JSTOR link).

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