Eames, M. J. and S. M. Glover. 2003. Earnings predictability and the direction of analysts' earnings forecast errors. The Accounting Review (July): 707-724. (JSTOR link).

Earley, C. E. 2001. Knowledge acquisition in auditing: Training novice auditors to recognize cue relationships in real estate valuation. The Accounting Review (January): 81-97. (JSTOR link).

Eaton, J. O. 1951. The legal battlefield of income tax administration. The Accounting Review (July): 371-383. (JSTOR link).

Eaton, R. H. 1933. The cost approach. The Accounting Review (December): 345-348. (JSTOR link).

Eaves, B. C. 1966. Operational axiomatic accounting mechanics. The Accounting Review (July): 426-442. (JSTOR link).

Eckel, L. G. 1976. Arbitrary and incorrigible allocations. The Accounting Review (October): 764-777. (JSTOR link).

Edey, H. C. 1963. Company accounts in Britain: The Jenkins report. The Accounting Review (April): 262-265. (JSTOR link).

Edler, F. 1937. Cost accounting in the sixteenth century: The books of account of Christopher Plantin, Antwerp, printer and publisher. The Accounting Review (September): 226-237. (JSTOR link).

Edlin, A. S. and S. Reichelstein. 1995. Specific investment under negotiated transfer pricing: An efficiency result. The Accounting Review (April): 275-291. (JSTOR link).

Edmonds, T. P. 1984. On the benefits of cumulative exams: An experimental study. The Accounting Review (October): 660-668. (JSTOR link).

Edmondson, V. G. 1955. The statement of realization and liquidation. The Accounting Review (April): 339-344. (JSTOR link).

Edwards, E. O. 1954. Depreciation policy under changing price levels. The Accounting Review (April): 267-280. (JSTOR link).

Edwards, E. O. 1975. The state of current value accounting. The Accounting Review (April): 235-245. (JSTOR link).

Edwards, E. O. and L. T. Johnson. 1974. An indifference approach to profit-volume analysis. The Accounting Review (July): 579-583. (JSTOR link).

Edwards, H. R., M. S. Kem and H. W. Wilder. 1947. The use of accounting in business policy determination. The Accounting Review (October): 394-404. (JSTOR link).

Edwards, J. B. 1973. Should accounting students write computer programs? The Accounting Review (January): 163-165. (JSTOR link).

Edwards, J. B., R. W. Ingram and H. P. Sanders. 1981. Developing teaching skills in doctoral programs: The current status and perceived needs. The Accounting Review (January): 144-157. (JSTOR link).

Edwards, J. D. 1954. The emergence of public accounting in the United States, 1748-1895. The Accounting Review (January):  52-63. (JSTOR link).

Edwards, J. D. 1955. Public accounting in the United States, 1896-1913. The Accounting Review (April): 240-251. (JSTOR link).

Edwards, J. D. 1957. Report of new members, 1956. The Accounting Review (April): 201. (JSTOR link).

Edwards, J. D. 1957. Reports to top management. The Accounting Review (January): 56-59. (JSTOR link).

Edwards, J. D. 1958. Report of new members, 1957. The Accounting Review (April): 239. (JSTOR link).

Edwards, J. D. 1958. This new costing concept - Direct costing?. The Accounting Review (October): 561-567. (JSTOR link).

Edwards, J. D. 1971. Comments from the President. The Accounting Review (January): 165-166. (JSTOR link).

Edwards, J. D. 1971. Comments from the President. The Accounting Review (April): 390-392. (JSTOR link).

Edwards, J. D. 1971. Comments from the President. The Accounting Review (July): 598-599. (JSTOR link).

Eichenseher, J. W. and P. Danos. 1981. The analysis of industry-specific auditor concentration: Towards an explanatory model. The Accounting Review (July): 479-492. (JSTOR link).

Eigen, M. M. 1965. Is pooling really necessary? The Accounting Review (July): 536-540. (JSTOR link).

Eisenstein, A. 1941. Suggestions for the content of corporate reports. The Accounting Review (December): 401-406. (JSTOR link).

Elam, R. 1975. The effect of lease data on the predictive ability of financial ratios. The Accounting Review (January): 25-43. (JSTOR link).

Elam, R. 1976. Capitalization of leases and the predictability of financial ratios: A reply. The Accounting Review (April): 413-414. (JSTOR link).

Eldenburg, L. 1994. The use of information in total cost management. The Accounting Review (January): 96-121. (JSTOR link). (Part of a forum on accounting for not-for-profit organizations).

Eldenburg, L. and N. Soderstrom. 1996. Accounting system management by hospitals operating in a changing regulatory environment. The Accounting Review (January): 23-42. (JSTOR link).

El-Gazzar, S. M. 1993. Stock market effects of the closeness to debt covenant restrictions resulting from capitalization of leases. The Accounting Review (April): 258-272. (JSTOR link). (Part of a forum on the effects of violating debt covenants).

El-Gazzar, S. M. 1998. Predisclosure information and institutional ownership: A cross-sectional examination of market revaluations during earnings announcement periods. The Accounting Review (January): 119-129. (JSTOR link).

Elgers, P., C. Callahan and E. Strock. 1987. The effect of earnings yields upon the association between unexpected earnings and security returns: A re-examination. The Accounting Review (October): 763-773. (JSTOR link).

Elgers, P. T. 1980. Accounting-based risk predictions: A re-examination. The Accounting Review (July): 389-408. (JSTOR link).

Elgers, P. T. and D. Murray. 1982. The impact of the choice of market index on the empirical evaluation of accounting risk measures. The Accounting Review (April): 358-375. (JSTOR link).

Elgers, P. T., M. H. Lo and R. J. Pfeiffer Jr. 2001. Delayed security price adjustments to financial analysts' forecasts of annual earnings. The Accounting Review (October): 613-632. (JSTOR link).

Elias, N. 1990. The effects of financial information symmetry on conflict resolution: An experiment in the context of labor negotiations. The Accounting Review (July): 606-623. (JSTOR link). (Part of a forum on negotiation research in accounting).

Elikai, F. and S. Moriarity. 1982. Variance analysis with PERT/COST. The Accounting Review (January): 161-170. (JSTOR link).

Elliott, E. L., J. Larrea and J. M. Rivera. 1968. Accounting aid to developing countries: Some additional considerations. The Accounting Review (October): 763-768. (JSTOR link).

Elliott, J. A. and D. R. Philbrick. 1990. Accounting changes and earnings predictability. The Accounting Review (January): 157-174. (JSTOR link).

Elliott, J. A. and R. J. Swieringa. 1985. Aetna, the SEC and tax benefits of loss carryforwards. The Accounting Review (July): 531-546. (JSTOR link).

Elliott, J. A., J. D. Hanna and W. H. Shaw. 1991. The evaluation by the financial markets of changes in bank loan loss reserve levels. The Accounting Review (October): 847-861. (JSTOR link).

Elliott, V. L. 1940. Functions and activities of the controller's department. The Accounting Review (June): 185-190. (JSTOR link).

Elwell, F. H. 1934. Governmental accounting questions in C. P. A. examinations. The Accounting Review (March): 58-60. (JSTOR link).

Emblen, D. J. 1949. Accounting in the professional business curriculum. The Accounting Review (October):  403-408. (JSTOR link).

Emblen, D. J. 1963. When should techniques be presented? The Accounting Review (January): 159-160. (JSTOR link).

Emery, K. G. 1951. Should goodwill be written off? The Accounting Review (October): 560-567. (JSTOR link).

Emmerich, H. 1940. Federal administrative trends and accountability. The Accounting Review (March): 22-30. (JSTOR link).

Englebrecht, T. D. and R. W. Jamison, Jr. 1979. An empirical inquiry into the role of the tax court in the valuation of property for charitable contribution purposes. The Accounting Review (July): 554-562. (JSTOR link).

Engelmann, K. 1952. The impact of relativism on accounting. The Accounting Review (July): 361-365. (JSTOR link).

Engelmann, K. 1953. The "LIFO-or-market" plan. The Accounting Review (January): 54-57. (JSTOR link).

Engelmann, K. 1954. In search of an accounting philosophy. The Accounting Review (July): 383-390. (JSTOR link).

Engstrom, J. H. 1979. Public sector accounting education: Status update and extension. The Accounting Review (October): 794-799. (JSTOR link).

Enis, C. R. 1993. Earnings-based compensation plans, performance, and capital expenditure policy in the motor carrier industry. The Accounting Review (October): 928-941. (JSTOR link).

Epaves, R. A., L. R. Paquette and M. A. Pearson. 1976. A flow chart conceptualization of auditors' reports on financial statements. The Accounting Review (October): 913-916. (JSTOR link).

Eppston, H. A. 1941. Accounting implications of the business cycle. The Accounting Review (September): 269-274. (JSTOR link).

Epstein, R. C. 1933. Valuation and other problems connected with the study of corporate profits. The Accounting Review (June): 93-98. (JSTOR link).

Erickson, M. M. and E. L. Maydew. 1998. Implicit taxes in high dividend yield stocks. The Accounting Review (October): 435-458. (JSTOR link).

Eskew, R. K. 1975. An examination of the association between accounting and share price data in the extractive petroleum industry. The Accounting Review (April): 316-324. (JSTOR link).

Eskew, R. K. 1978. An examination of the association between accounting and share price data in the extractive petroleum industry: A reply. The Accounting Review (January): 240-246. (JSTOR link).

Eskew, R. K. 1979. The forecasting ability of accounting risk measures: Some additional evidence. The Accounting Review (January): 107-118. (JSTOR link).

Eskew, R. K. and R. H. Faley. 1988. Some determinants of student performance in the first college-level financial accounting course. The Accounting Review (January): 137-147. (JSTOR link).

Eskridge, C. V. 1946. Classroom technique. The Accounting Review (July): 306-308. (JSTOR link).

Espahbodi, H., P. Espahbodi and H. Tehranian. 1995. Equity price reaction to the pronouncements related to accounting for income taxes. The Accounting Review (October): 655-668. (JSTOR link).

Estes, R. W. 1972. Socio-economic accounting and external diseconomies. The Accounting Review (April): 284-290. (JSTOR link).

Etnier, D. 1961. Teaching equivalent production with a chart. The Accounting Review (October): 648. (JSTOR link).

Etnier, D. 1965. A more interesting auditing course. The Accounting Review (July): 648-649. (JSTOR link).

Evans, J. H. III. and S. S. Sridhar. 2002. Disclosure-disciplining mechanisms: Capital markets, product markets, and shareholder litigation. The Accounting Review (July): 595-626. (JSTOR link).

Evans, J. H. III., R. L. Hannan, R. Krishnan and D. V. Moser. 2001. Honesty in managerial reporting. The Accounting Review (October): 537-559. (JSTOR link).

Everest, G. C. and R. Weber. 1977. A relational approach to accounting models. The Accounting Review (April): 340-359. (Any JSTOR link).

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Griffin, C. E. 1939. The economic significance of recent price legislation. The Accounting Review (March): 42-48. (JSTOR link).

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

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

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

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

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

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

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

Grimes, J. A. 1928. The income tax - Depletion and depreciation. The Accounting Review (June): 161-176. (JSTOR link).

Grimlund, R. A. and W. L. Felix, Jr. 1987. Simulation evidence and analysis of alternative methods of evaluating dollar-unit samples. The Accounting Review (July): 455-479. (JSTOR link).

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

Grinnell, D. J. 1977. Using linear programming to compare direct and absorption costing. The Accounting Review (April): 485-491. (JSTOR link).

Groomer, S. M. 1981. An experiment in computer-assisted instruction for introductory accounting. The Accounting Review (October): 934-941. (JSTOR link).

Gross, H. 1966. Make or buy decisions in growing firms. The Accounting Review (October): 745-753. (JSTOR link).

Grossman, S. D. and R. H. Strawser. 1978. Accounting and behavioral concepts: A classroom approach. The Accounting Review (April): 495-500. (JSTOR link).

Grove, H. D. and R. S. Savich. 1979. Attitude research in accounting: A model for reliability and validity considerations. The Accounting Review (July): 522-537. (JSTOR link).

Groves, R., R. Manes and R. Sorensen. 1970. The application of the Hirsch-Dantzig "fixed charge" algorithm to profit planning: A formal statement of product profitability analysis. The Accounting Review (July): 481-489. (JSTOR link).

Gruneberg, C. 1950. Is accountancy a field of science? The Accounting Review (April): 161-162. (JSTOR link).

Guenther, D. A. 1992. Taxes and organizational form: A comparison of corporations and master limited partnerships. The Accounting Review (January): 17-45. (JSTOR link).

Guenther, D. A. 1994. Earnings management in response to corporate tax rate changes: Evidence from the 1986 Tax Reform Act. The Accounting Review (January): 230-243. (JSTOR link).

Guenther, D. A. 2002. Empirical evidence on the evolution of international earnings: Discussion. The Accounting Review (Supplement: Quality of Earnings Conference): 135-138. (JSTOR link). 

Guenther, D. A. and R. C. Sansing. 2000. Valuation of the firm in the presence of temporary book-tax differences: The role of deferred tax assets and liabilities. The Accounting Review (January): 1-12. (JSTOR link).

Guerin, F. J. 1969. An undergraduate seminar in accounting. The Accounting Review (April): 409-411. (JSTOR link).

Gul, F. A. 1984. The joint and moderating role of personality and cognitive style on decision making. The Accounting Review (April): 264-277. (JSTOR link).

Gulden, D. J. and C. J. Stokes. 1954. Simultaneous calculation of federal and state income taxes, a suggested method. The Accounting Review (July): 501-502. (JSTOR link).

Gupta, S. 1995. Determinants of the choice between partial and comprehensive income tax allocation: The case of the domestic international sales corporation. The Accounting Review (July): 489-511. (JSTOR link).

Gushee, C. H. 1946. Bond discount or premium at refunding. The Accounting Review (January): 61-67. (JSTOR link).

Gustafson, G. A. 1952. Is accounting theory defunct? The Accounting Review (April): 236-244. (JSTOR link).

Gustafson, G. A. 1962. The Federal Government Accountants Association. The Accounting Review (July): 521-522. (JSTOR link).

Gustafson, G. A. 1963. Working paper for preparation of cash-flow statement. The Accounting Review (January): 160-167. (JSTOR link).

Gustafson, G. A. 1964. Working paper for preparation of funds statement. The Accounting Review (October): 1018-1023. (JSTOR link).

Guthmann, H. G. 1930. Actuarial versus sinking fund type formula for valuation. The Accounting Review (September): 226-230. (JSTOR link).

Gynther, M. M. 1968. Future growth aspects of the cash flow computation. The Accounting Review (October): 706-718. (JSTOR link).

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Jensen, R. E. and C. T Thomsen. 1968. Statistical analysis in cost measurement and control. The Accounting Review (January): 83-93. (JSTOR link).

Jentz, G. A. 1966. The case against the present CPA commercial law examination. The Accounting Review (July): 535-541. (JSTOR link).

Jentz, G. A. 1967. Ten-year review of the CPA law examination. The Accounting Review (April): 362-365. (JSTOR link).

Jepsen, V. 1948. The objective versus problem type accounting test. The Accounting Review (July):  308-309. (JSTOR link).

Jerston, J. E. 1965. Analyst's view of deferred income taxes. The Accounting Review (October): 812-813. (JSTOR link).

Jeter, D. C. and P. E. Shaw. 1995. Solicitation and auditor reporting decisions. The Accounting Review (April): 293-315. (JSTOR link).

Jeynes, P. H. 1965. A discipline for investment decisions. The Accounting Review (January): 105-118. (JSTOR link).

Jiambalvo, J. 1976. Prediction achievement and simulated decision makers as an extension of the predictive ability criterion: Some comments. The Accounting Review (July): 667-671. (JSTOR link).

Jiambalvo, J. and J. Pratt. 1982. Task complexity and leadership effectiveness in CPA firms. The Accounting Review (October): 734-750. (JSTOR link).

Johnson, A. W. 1943. Form, function, and interpretation of the profit and loss statement. The Accounting Review (October): 340-347. (JSTOR link).

Johnson, A. W. 1957. A Report by the Task Committee on Faculty Personnel: Source and supply of teachers. The Accounting Review (April): 241-242. (JSTOR link).

Johnson, A. W. 1961. "More" on "income-tax-allocation" accounting. The Accounting Review (January): 75-83. (JSTOR link).

Johnson, C. E. 1954. Inventory valuation - The accountant's Achilles heel. The Accounting Review (January): 15-26. (JSTOR link).

Johnson, C. E. 1954. A case against the idea of an all-purpose concept of business income. The Accounting Review (April):  224-243. (JSTOR link).

Johnson, C. E. 1957. A course in income taxation for non-accounting majors? The Accounting Review (January): 90-92. (JSTOR link).

Johnson, G. L. 1965. The monetary and nonmonetary distinction. The Accounting Review (October): 821-823. (JSTOR link).

Johnson, G. L. 1966. Funds-flow equations. The Accounting Review (July): 510-517. (JSTOR link).

Johnson, G. L. and S. W. Newton. 1967. Tax considerations in equipment replacement decisions. The Accounting Review (October): 738-746. (JSTOR link).

Johnson, H. T. 1975. The role of accounting history in the study of modern business enterprise. The Accounting Review (July): 444-450. (JSTOR link).

Johnson, H. T. 1981. Toward a new understanding of nineteenth-century cost accounting. The Accounting Review (July): 510-518. (JSTOR link).

Johnson, J. T. 1959. Is the trust fund theory of capital stock dead? The Accounting Review (October): 609-611. (JSTOR link).

Johnson, J. R., R. A. Leitch and J. Neter. 1981. Characteristics of errors in accounts receivable and inventory audits. The Accounting Review (April): 270-293. (JSTOR link).

Johnson, O. 1968. Some reservations on the significance of prospective income data. The Accounting Review (July): 546-548. (JSTOR link).

Johnson, O. 1970. Toward an "Events" theory of accounting. The Accounting Review (October): 641-653. (JSTOR link).

Johnson, O. 1972. On taxonomy and accounting research. The Accounting Review (January): 64-74. (JSTOR link).

Johnson, O. 1974. The art of enquiry: A seminar in accounting research. The Accounting Review (January): 159-165. (JSTOR link).

Johnson, O. 1976. Contra-equity accounting for R&D. The Accounting Review (October): 808-822. (JSTOR link).

Johnson, O. and S. Gunn. 1974. Conflict resolution: The market and/or accounting? The Accounting Review (October): 649-663. (JSTOR link).

Johnson, S. B. 1985. The economic function of doctoral programs in accounting: Alternative theories and educational implications. The Accounting Review (October): 736-743. (JSTOR link).

Johnson, W. B. 1979. A test of the expectancy theory of motivation in an accounting environment: A comment. The Accounting Review (April): 409-411. (JSTOR link).

Johnson, W. B. 1983. "Representativeness" in judgmental predictions of corporate bankruptcy. The Accounting Review (January): 78-97. (JSTOR link).

Johnson, W. B. and R. Ramanan. 1988. Discretionary accounting changes from "Successful efforts" to "full cost" methods: 1970-76. The Accounting Review (January): 96-110. (JSTOR link).

Johnstone, K. M. and J. C. Bedard. 2001. Engagement planning, bid pricing, and client response in the market for initial attest engagements. The Accounting Review (April): 199-220. (JSTOR link).

Johnstone, K. M. and J. C. Bedard. 2003. Risk management in client acceptance decisions. The Accounting Review (October): 1003-1025. (JSTOR link).

Jolivet, V. 1964. The current French approach to inventory price level problems. The Accounting Review (July): 689-692. (JSTOR link).

Jones, G. M. 1958. University responses to EDP. The Accounting Review (October): 645-649. (JSTOR link).

Jones, G. M. 1960. Educators, electrons, and business models: A problem in synthesis. The Accounting Review (October): 619-626. (JSTOR link).

Jones, G. M. 1962. Accounting innovation and the psychology of change. The Accounting Review (April): 244-250. (JSTOR link).

Jones, G. M. 1965. Linear algebra for the neophyte. The Accounting Review (July): 636-640. (JSTOR link).

Jones, H. M. and V. E. Pontius. 1965. Survey of accounting teaching via television. The Accounting Review (October): 863-867. (JSTOR link).

Jones, J. W. 1942. The execution of the federal budget. The Accounting Review (April): 88-94. (JSTOR link).

Jones, R. C. 1937. Current practice in teaching elementary accounting. The Accounting Review (June): 174-180. (JSTOR link).

Jones, R. C. 1950. Accounting concepts and standards: A report for the 1949 committee. The Accounting Review (April): 139-141. (JSTOR link).

Jones, R. C. 1950. A flexible test grading formula which emphasizes quality. The Accounting Review (October): 445-448. (JSTOR link).

Jones, R. C. 1951. Research projects in accounting. The Accounting Review (July): 400-413. (JSTOR link).

Jones, R. C. 1952. Supplementary list of research projects in accounting. The Accounting Review (January): 124-125. (JSTOR link).

Jones, R. C. 1953. Supplementary list of research projects in accounting. The Accounting Review (April): 258-264. (JSTOR link).

Jones, R. C. 1954. List of research projects in accounting: 1952-1953. The Accounting Review (April): 286-293. (JSTOR link).

Jones, S. K. and L. A. Ponemon. 1993. A comment on "A multidimensional analysis of selected ethical issues in accounting". The Accounting Review (April): 411-416. (JSTOR link).

Jorgensen, B. N. and M. T. Kirschenheiter. 2003. Discretionary risk disclosures. The Accounting Review (April): 449-469. (JSTOR link).

Jorion, P. 2002. How informative are value-at-risk disclosures? The Accounting Review (October): 911-931. (JSTOR link).

Joshi, S., R. Krishnan and L. Lave. 2001. Estimating the hidden costs of environmental regulation. The Accounting Review (April): 171-198. (JSTOR link).

Judd, F. 1949. Development of cost accounting concepts of scheduled commercial airlines. The Accounting Review (January):  61-67. (JSTOR link).

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. 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).

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).

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 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).

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).

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. (JSTOR link).

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).

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).

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).

Krishnan, J. 1994. Auditor switching and conservatism. The Accounting Review (January): 200-215. (JSTOR link).

Krishnan, J. and J. Krishnan. 1997. Litigation risk and auditor resignations. The Accounting Review (October): 539-560. (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).

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 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., J. T. Artman and J. J. Willingham. 1985. Process susceptibility, control risk, and audit planning. The Accounting Review (April): 212-230. (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. (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. (JSTOR link).

Littleton, A. C. 1946. The accounting exchange. The Accounting Review (April): 212-219. (JSTOR link).

Littleton, A. C. 1946. The accounting exchange. The Accounting Review (July): 337-344. (JSTOR link).

Littleton, A. C. 1946. The accounting exchange. The Accounting Review (October): 451-463. (JSTOR link).

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., 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).

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).

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).

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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