Mabert, V. A. and R. C. Radcliffe. 1974. A forecasting methodology as applied to financial time series. The Accounting Review (January): 61-75. (JSTOR link).

Macaulay, H. 1955. Responsibilities of the professional accounting firms in continuing the training of college graduates. The Accounting Review (January): 48-50. (JSTOR link).

MacDougall, C. 1956. Statutory requirements as to form and content of executors' reports to courts - A rejoinder. The Accounting Review (April): 317-318. (JSTOR link).

MacDougall, C. 1960. Amortization of premiums on bonds acquired by trusts and estates. The Accounting Review (January): 137-138. (JSTOR link).

MacFarland, G. A. 1927. Accounting in the Wharton School. The Accounting Review (June): 175-177. (JSTOR link).

MacFarland, G. A. 1940. An interim report from the association's president. The Accounting Review (September): xiii-xiv. (JSTOR link).

Mackenzie, D. H. 1947. The logic of the cost and revenue approach. The Accounting Review (January):  12-18. (JSTOR link).

Mackenzie, D. H. 1949. Contemporary theories of corporate profits reporting. The Accounting Review (October):  360-368. (JSTOR link).

MacKenzie, O. 1964. Accreditation of accounting curricula. The Accounting Review (April): 363-370. (JSTOR link).

Mackler, I. M. 1942. A suggestion for the measurement of solvency. The Accounting Review (October): 348-354. (JSTOR link).

MacLean, H. I. 1934. Unit costs of instruction at the University of Pennsylvania. The Accounting Review (March): 33-37. (JSTOR link).

Maddala, G. S. 1991. A perspective on the use of limited-dependent and qualitative variables models in accounting research. The Accounting Review (October): 788-807. (JSTOR link). (Part of a forum on the use of limited-dependent variables in accounting research).

Madden, D. L. 1970. Bridging the gap between business and academic environments. The Accounting Review (January): 145-150. (JSTOR link).

Madden, J. T., R. A. Stevenson and W. R. Gray. 1928. The place of accounting in the commerce curriculum. The Accounting Review (June): 189-207. (JSTOR link).

Madeo, S. A. 1979. An empirical analysis of tax court decisions in accumulated earnings cases. The Accounting Review (July): 538-553. (JSTOR link).

Madeo, S. A. and M. Pincus. 1985. Stock market behavior and tax rule changes: The case of the disallowance of certain interest deductions claimed by banks. The Accounting Review (July): 407-429. (JSTOR link).

Madeo, S. A., A. Schepanski and W. C. Uecker. 1987. Modeling judgments of taxpayer compliance. The Accounting Review (April): 323-342. (JSTOR link).

Magee, R. P. 1974. Cost of information and security prices: A comment. The Accounting Review (October): 788-790. (JSTOR link).

Magee, R. P. 1976. A simulation analysis of alternative cost variance investigation models. The Accounting Review (July): 529-544. (JSTOR link).

Magee, R. P. 1977. Cost control with imperfect parameter knowledge. The Accounting Review (January): 190-199. (JSTOR link).

Magee, R. P. 1977. The usefulness of commonality information in cost control decisions. The Accounting Review (October): 869-880. (JSTOR link).

Magee, R. P. 1988. Variable cost allocation in a principal/agent setting. The Accounting Review (January): 42-54. (JSTOR link).

Magee, R. P. and M. Tseng. 1990. Audit pricing and independence. The Accounting Review (April): 315-336. (JSTOR link).

Magruder, B. F. 1951. Nature of reserve for self-insurance. The Accounting Review (July): 334-337. (JSTOR link).

Maher, J. J. 1987. Pension obligations and the bond credit market: An empirical analysis of accounting numbers. The Accounting Review (October): 785-798. (JSTOR link).

Maher, M. W. 1981. 1980 Competitive manuscript award: The impact of regulation on controls: Firms' response to the Foreign Corrupt Practices Act. The Accounting Review (October): 751-770. (JSTOR link).

Maher, M. W., P. Tiessen, R. Colson and A. J. Broman. 1992. Competition and audit fees. The Accounting Review (January): 199-211. (JSTOR link).

Maines, L. A. and J. R. M. Hand. 1996. Individuals' perceptions and misperceptions of time series properties of quarterly earnings. The Accounting Review (July): 317-336. (JSTOR link).

Maines, L. A. and L. S. McDaniel. 2000. Effects of comprehensive-income characteristics on nonprofessional investors' judgments: The role of financial-statement presentation format. The Accounting Review (April): 179-207. (JSTOR link).

Maksy, M. M. 1988. Articulation problems between the balance sheet and the funds statement. The Accounting Review (October): 683-699. (JSTOR link).

Malcolm, R. E. 1966. Decision tables in accounting. The Accounting Review (July): 551-555. (JSTOR link). (An example using the cost-or-market rule).

Malcom, R. E. 1978. The effect of product aggregation in determining sales variances. The Accounting Review (January): 162-169. (JSTOR link).

Maletta, M. J. and T. Kida. 1993. The effect of risk factors on auditors' configural information processing. The Accounting Review (July): 681-691. (JSTOR link).

Mandel, B. J. 1963. A course in statistical sampling for accountants, auditors and financial managers. The Accounting Review (April): 400-406. (JSTOR link).

Manes, N. P. 1964. The grant-in-aid system for interstate highway construction: An accounting or economic problem? The Accounting Review (July): 631-638. (JSTOR link).

Manes, R. P. 1965. Comment on matrix theory and cost allocation. The Accounting Review (July): 640-643. (JSTOR link).

Manes, R. P. 1968. In a seminar on budget mix variances. The Accounting Review (October): 784-787. (JSTOR link).

Manes, R. P. 1970. Birch Paper Company revisited: An exercise in transfer pricing. The Accounting Review (July): 565-572. (JSTOR link). (Examines the possibility of using shadow prices to determine transfer prices in the legendary Harvard Business transfer pricing case developed by W. Rotch and N. E. Harlan).

Manes, R. P. 1983. Demand elasticities: Supplements to sales budget variance reports. The Accounting Review (January): 143-156. (JSTOR link).

Manes, R. P. and V. L. Smith. 1965. Economic joint cost theory and accounting practice. The Accounting Review (January): 31-35. (JSTOR link).

Manes, R. P., S. H. Park and R. Jensen. 1982. Relevant costs of intermediate goods and services. The Accounting Review (July): 594-606. (JSTOR link).

Mann, E. J. 1953. Toward a better federal income tax. The Accounting Review (July):  356-362. (JSTOR link).

Mann, E. J. 1956. Management and industrial accounting in Western Europe. The Accounting Review (April): 244-252. (JSTOR link).

Mann, E. J. 1958. Cash flow earnings - New concept in security analysis. The Accounting Review (July): 423-426. (JSTOR link).

Mann, H. 1984. A worksheet for demonstrating the articulation of financial statements. The Accounting Review (October): 669-673. (JSTOR link).

Manry, D., S. L. Tiras and C. M. Wheatley. 2003. The influence of interim auditor reviews on the association of returns with earnings. The Accounting Review (January): 251-274. (JSTOR link).

Mansfield, H. C. 1940. The reorganization of federal accounting. The Accounting Review (March): 53-61. (JSTOR link).

Marchant, G. 1989. Analogical reasoning and hypothesis generation in auditing. The Accounting Review (July): 500-513. (JSTOR link).

Marcinko, D. and E. Petri. 1984. Use of the production function in calculation of standard cost variances - An extension. The Accounting Review (July): 488-495. (JSTOR link).

Marder, L. 1939. Suggestions for the final C. P. A. review. The Accounting Review (June): 177-178. (JSTOR link).

Margolis, J. 1953. The classification of sectors in the social accounts. The Accounting Review (April): 178-186. (JSTOR link).

Markell, W. and W. A. Pemberton. 1972. Programmed instruction in elementary accounting - Is it successful? The Accounting Review (April): 381-384. (JSTOR link).

Marple, R. P. 1934. The sources of capital surplus. The Accounting Review (March): 75-82. (JSTOR link).

Marple, R. P. 1946. Combining the forecast and flexible budgets. The Accounting Review (April): 140-148. (JSTOR link).

Marple, R. P. 1955. Direct costing and the uses of cost data. The Accounting Review (July): 430-438. (JSTOR link).

Marple, R. P. 1956. Try this on your class, professor. The Accounting Review (July): 492-497. (JSTOR link).

Marple, R. P. 1963. Value-itis. The Accounting Review (July): 478-482. (JSTOR link).

Marshall, R. M. 1975. Interpreting the API. The Accounting Review (January): 99-111. (API refers to the abnormal performance index). (JSTOR link).

Marshall, R. M. 1976. Interpreting the API: A reply. The Accounting Review (January): 176-180. (JSTOR link).

Martin, D. D. 1977. Professors' home office expenses: A recent development and economic extension. The Accounting Review (April): 492-497. (JSTOR link).

Martin, O. R. 1927. Surplus arising through revaluation. The Accounting Review (June): 111-123. (JSTOR link).

Martin, T. L. 1941. Overcapitalization has little meaning. The Accounting Review (December): 407-427. (JSTOR link).

Mason, P. 1926. The use of costs in setting selling prices. The Accounting Review (June): 72-76. (JSTOR link).

Mason, P. 1928. The treatment of depreciation in the Interstate Commerce Commission valuation cases. The Accounting Review (June): 141-148. (JSTOR link).

Mason, P. 1930. Accounting for current depreciation. The Accounting Review (June): 106-110. (JSTOR link).

Mason, P. 1932. Profits and surplus available for dividends. The Accounting Review (March): 61-66. (JSTOR link).

Mason, P. 1933. Illustrations of the early treatment of depreciation. The Accounting Review (September): 209-218. (JSTOR link).

Mason, P. 1935. Depreciation and the financing of replacements. The Accounting Review (December): 318-324. (JSTOR link).

Mason, P. 1935. The financial aspects of depreciation accounting. The Accounting Review (September): 238-246. (JSTOR link).

Mason, P. 1936. The supreme court on public-utility depreciation. The Accounting Review (September): 234-270. (JSTOR link).

Mason, P. 1939. Recent trends in depreciation decisions. The Accounting Review (March): 1-14. (JSTOR link).

Mason, P. 1948. Problems in the handling of large sections in accounting by the lecture method. The Accounting Review (April): 179-182. (JSTOR link).

Mason, P. 1950. The 1948 statement of concepts and standards. The Accounting Review (April): 133-138. (JSTOR link).

Mason, P. 1951. Report of the 1950 president. The Accounting Review (April): 247-251. (JSTOR link).

Mason, P. 1955. The price-level study of the American Accounting Association. The Accounting Review (January): 37-44. (JSTOR link).

Massel, M. S. 1945. Accounting training for the government service. The Accounting Review (April): 206-210. (JSTOR link).

Mastro, A. J. 1967. EDP in one elementary course. The Accounting Review (April): 371-374. (JSTOR link).

Mastro, A. J. and F. R. Hartman. 1960. An evaluation of a slide-lecture method for teaching a large section of college auditing. The Accounting Review (April): 324-329. (JSTOR link).

Mateer, W. H. 1965. Tax allocation: A macro approach. The Accounting Review (July): 583-586. (JSTOR link).

Mathews, G. C. 1938. Accounting in the regulation of security sales. The Accounting Review (September): 225-233. (JSTOR link).

Mathews, R. 1960. Inflation and company finance. The Accounting Review (January): 8-18. (JSTOR link).

Mathews, R. L. 1968. Income, price changes and the valuation controversy in accounting. The Accounting Review (July): 509-516. (JSTOR link).

Matsumoto, D. A. 2002. Management's incentives to avoid negative earnings surprises. The Accounting Review (July): 483-514. (JSTOR link).

Matsumura, E. M. and R. R. Tucker. 1992. Fraud detection: A theoretical foundation. The Accounting Review (October): 753-782. (JSTOR link).

Matsunaga, S. R. 1995. The effects of financial reporting costs on the use of employee stock options. The Accounting Review (January): 1-26. (JSTOR link).

Matsunaga, S. R. and C. W. Park. 2001. The effect of missing a quarterly earnings benchmark on the CEO's annual bonus. The Accounting Review (July): 313-332. (JSTOR link).

Mattessich, R. 1956. The constellation of accountancy and economics. The Accounting Review (October): 551-564. (JSTOR link).

Mattessich, R. 1958. Mathematical models in business accounting. The Accounting Review (July): 472-481. (JSTOR link).

Mattessich, R. 1961. Budgeting models and system simulation. The Accounting Review (July): 384-397. (JSTOR link).

Mattessich, R. 1972. Methodological preconditions and problems of a general theory of accounting. The Accounting Review (July): 469-487. (JSTOR link).

Mattingly, L. A. 1964. Formation and development of the Institute of Certified Public Accountants of Greece. The Accounting Review (October): 996-1003. (JSTOR link).

Matulich, S., L. A. Nikolai and S. K. Olson. 1977. Earnings per share: A flow chart approach to teaching concepts and procedures. The Accounting Review (January): 233-247. (JSTOR link).

Matusiak, L. W. 1960. The role of educators in the American Institute's professional development program. The Accounting Review (April): 197-202. (JSTOR link).

Matz, A. 1938. The position of the German accountant. The Accounting Review (December): 392-395. (JSTOR link).

Matz, A. 1940. Accounting as a tool for economy in German business. The Accounting Review (June): 177-185. (JSTOR link).

Matz, A. 1940. Cost accounting in Germany. The Accounting Review (September): 371-379. (JSTOR link).

Matz, A. 1945. Problems in designing an accounting system. The Accounting Review (April): 216-222. (JSTOR link).

Matz, A. 1946. Electronics in accounting. The Accounting Review (October): 371-379. (JSTOR link).

Matz, A. 1948. Teaching standard costs and flexible budget with three- and two-variance methods. The Accounting Review (July):  309-313. (JSTOR link).

Matz, A. 1951. The accounting senior seminar in the Wharton School. The Accounting Review (April): 262-265. (JSTOR link).

Matz, A. 1967. International news notes. The Accounting Review (July): 613-614. (JSTOR link).

Mauriello, J. A. 1951. The relationship between accounting and management. The Accounting Review (April): 226-231. (JSTOR link).

Mauriello, J. A. 1962. The working capital concept - A restatement. The Accounting Review (January): 39-43. (JSTOR link).

Mauriello, J. A. 1963. Realization as the basis for asset classification and measurement. The Accounting Review (January): 26-28. (JSTOR link).

Mauriello, J. A. 1964. The all-inclusive statement of funds. The Accounting Review (April): 347-357. (JSTOR link).

Mautner, O. and J. A. Mauriello. 1953. Complementary accounting through the general ledger. The Accounting Review (October):  565-569. (JSTOR link).

Mautz, R. K. 1941. Revising the "Tentative Statement". The Accounting Review (March): 66-75. (JSTOR link).

Mautz, R. K. 1945. Accounting and statistics. The Accounting Review (October): 399-410. (JSTOR link).

Mautz, R. K. 1947. Profit-sharing bonus payments in the income statement. The Accounting Review (January):  54-57. (JSTOR link).

Mautz, R. K. 1949. Teaching the significance of practical considerations. The Accounting Review (October):  435-438. (JSTOR link).

Mautz, R. K. 1949. Using practical accounting experience in teaching. The Accounting Review (July):  317-320. (JSTOR link).

Mautz, R. K. 1950. Accounting for enterprise growth. The Accounting Review (January): 81-88. (JSTOR link).

Mautz, R. K. 1951. The intermediate course in accounting. The Accounting Review (April): 239-244. (JSTOR link).

Mautz, R. K. 1956. Professional examinations: A department for students of accounting: Auditing. The Accounting Review (July): 520-529. (JSTOR link).

Mautz, R. K. 1957. Professional examinations: Auditing. The Accounting Review (January): 143-152. (JSTOR link).

Mautz, R. K. 1957. Professional examinations: Auditing. The Accounting Review (July): 499-508. (JSTOR link).

Mautz, R. K. 1957. The 1957 statement of accounting and reporting standards. The Accounting Review (October): 547-553. (JSTOR link).

Mautz, R. K. 1958. Professional examinations: Auditing. The Accounting Review (January): 142-151. (JSTOR link).

Mautz, R. K. 1958. Professional examinations: Auditing. The Accounting Review (July): 516-523. (JSTOR link).

Mautz, R. K. 1959. Professional examinations: Auditing. The Accounting Review (January): 148-157. (JSTOR link).

Mautz, R. K. 1963. Accounting as a social science. The Accounting Review (April): 317-325. (JSTOR link).

Mautz. R. K. 1965. Challenges to the accounting profession. The Accounting Review (April): 299-311. (JSTOR link).

Mautz, R. K. 1974. Where do we go from here? The Accounting Review (April): 353-360. (JSTOR link).

Mautz, R. K. and D. L. Mini. 1966. Internal control evaluation and audit program modification. The Accounting Review (April): 283-291. (JSTOR link).

Mautz, R. K. and G. J. Previts. 1977. Eric Kohler: An accounting original. The Accounting Review (April): 300-307. (JSTOR link).

Mautz, R. K. and K. F. Skousen. 1969. Some problems in empirical research in accounting. The Accounting Review (July): 447-456. (JSTOR link).

Maxim, L D., D. E. Cullen and F. X. Cook, Jr. 1976. Optimal acceptance sampling plans for auditing "batched" stop and go vs. conventional single-stage attributes plans. The Accounting Review (January): 97-109. (JSTOR link).

Maxwell, A. D. 1956. Answering examination questions. The Accounting Review (October): 636-645. (JSTOR link). 

Maxwell, A. D. and W. H. Taylor.1942. A study of accounting curricula. The Accounting Review (April): 141-149. (JSTOR link).

May, G. O. 1943. The nature of the financial accounting process. The Accounting Review (July): 189-193. (JSTOR link).

May, G. O. 1945. Teaching accounting to non-technical students. The Accounting Review (April): 131-138. (JSTOR link).

May, G. O. 1952. Limitations on the significance of invested cost. The Accounting Review (October):  436-440. (JSTOR link).

May, G. O 1956. A comment on Mr. Greer's benchmarks and beacons. The Accounting Review (October): 581-583. (JSTOR link).

May, P. T. Jr. 1969. System control: Computers the weak link? The Accounting Review (July): 583-592. (JSTOR link).

May, R. G. and G. L. Sundem. 1973. Cost of information and security prices: Market association tests for accounting policy decisions. The Accounting Review (January): 80-94. (JSTOR link).

May, R. G. and G. L. Sundem. 1974. Cost of information and security prices: A reply. The Accounting Review (October): 791-793. (JSTOR link).

May, R. G. and G. L. Sundem. 1976. Research for accounting policy: An overview. The Accounting Review (October): 747-763. (JSTOR link).

Mayer, R. R. 1958. The role of the accountant in equipment replacement analyses. The Accounting Review (October): 637-644. (JSTOR link).

Mayer-Sommer, A. P. 1979. Understanding and acceptance of the efficient markets hypothesis and its accounting implications. The Accounting Review (January): 88-106. (JSTOR link).

Mayer-Sommer, A. P. and S. E. Loeb. 1981. Fostering more successful professional socialization among accounting students. The Accounting Review (January): 125-136. (JSTOR link).

Maynard, G. P. 1952. Business income and national income: A contrast of concepts. The Accounting Review (April): 189-194. (JSTOR link).

Maynard, G. P. 1953. Modifications of accounting data in national-income estimation. The Accounting Review (April): 199-210. (JSTOR link).

McBride, H. J. 1963. Assigning tax loads to prospective projects. The Accounting Review (April): 363-370. (JSTOR link).

McCarthy, W. E. 1979. An entity-relationship view of accounting models. The Accounting Review (October): 667-686. (JSTOR link).

McCarthy, W. E. 1982. The REA accounting model: A generalized framework for accounting systems in a shared data environment. The Accounting Review (July): 554-578. (JSTOR link). (See McCarthy's web site for this paper and many others).

McClenon, P. R. 1963. Cost finding through multiple correlation analysis. The Accounting Review (July): 540-547. (JSTOR link).

McCormick, E. T. 1960. Reporting to stockholders. The Accounting Review (April): 223-227. (JSTOR link).

McCormick, F. L. 1967. Large group instruction in elementary accounting. The Accounting Review (July): 592. (JSTOR link).

McCormick, W. Jr. 1973. Trends in education for auditors. The Accounting Review (October): 801-803. (JSTOR link).

McCosh, A. M. 1967. Accounting consistency - Key to stockholder information. The Accounting Review (October): 693-700. (JSTOR link).

McCosh, A. M. 1972. The case method of accounting instruction and microwave television. The Accounting Review (January): 161-164. (JSTOR link).

McCosh, R. B. 1957. Internship programs in accounting. The Accounting Review (April): 306-308. (JSTOR link).

McCowen, G. B. 1937. Replacement cost of goods sold. The Accounting Review (September): 270-277. (JSTOR link).

McCowen, G. B. 1946. The accountant as an artist. The Accounting Review (April): 204-211. (JSTOR link).

McCoy, J. R. 1948. Report of Committee on Revision of the Statement of Principles: Equities. The Accounting Review (January): 23-27. (JSTOR link).

McCray, J. H. 1972. Present value of an annuity - A formula approach. The Accounting Review (October): 824-825. (JSTOR link).

McCray, J. H. 1984. A quasi-Bayesian audit risk model for dollar unit sampling. The Accounting Review (January): 35-51. (JSTOR link).

McCray, J. H. 1984. A quasi-Bayesian audit risk model for dollar unit sampling: A reply. The Accounting Review (July): 526-527. (JSTOR link).

McCredie, H. 1957. The theory and practice of accounting. The Accounting Review (April): 216-223. (JSTOR link).

McCullers, L. D. and R. P. VanDaniker. 1972. Socio-economics and accounting education. The Accounting Review (July): 604-606. (JSTOR link).

McDaniel, L., R. D. Martin and L. A. Maines. 2002. Evaluating financial reporting quality: The effects of financial expertise vs. financial literacy. The Accounting Review (Supplement: Quality of Earnings Conference): 139-167. (JSTOR link). 

McDonald, B. and M. H. Morris. 1984. The relevance of SFAS 33 inflation accounting disclosures in the adjustment of stock prices to inflation. The Accounting Review (July): 432-446. (JSTOR link).

McDonald, C. L. 1973. An empirical examination of the reliability of published predictions of future earnings. The Accounting Review (July): 502-510. (JSTOR link).

McDonald, D. L. 1967. Feasibility criteria for accounting measures. The Accounting Review (October): 662-679. (JSTOR link).

McDonald, R. F. 1955. An objective look at effects of income taxes on financing small business. The Accounting Review (October): 623-633. (JSTOR link).

McDonough, J. J. 1971. The accountant, data collection and social exchange. The Accounting Review (October): 676-685. (JSTOR link).

McFarland, W. B. 1939. The basic theory of standard costs. The Accounting Review (June): 151-158. (JSTOR link).

McFarland, W. B. 1940. The economics of business costs. The Accounting Review (June): 196-204. (JSTOR link).

McFarland, W. B. 1947. Cost analysis for equipment replacement. The Accounting Review (January):  58-64. (JSTOR link).

McFarland, W. B. 1961. Research in management accounting by the National Association of Accountants. The Accounting Review (January): 21-25. (JSTOR link).

McGahran, K. T. 1988. SEC disclosure regulation and management perquisites. The Accounting Review (January): 23-41. (JSTOR link).

McGhee, W., M. D. Shields and J. G. Birnberg. 1978. The effects of personality on a subject's information processing. The Accounting Review (July): 681-697. (JSTOR link).

McGladrey, I. B. 1947. Problems in assuming proper responsibility. The Accounting Review (July):  273-280. (JSTOR link).

McGladrey, I. B. 1951. The audit report. The Accounting Review (April): 197-208. (JSTOR link).

McGowan, A. S. and V. P. Vendrzyk. 2002. The relation between cost shifting and segment profitability in the defense-contracting industry. The Accounting Review (October): 949-969. (JSTOR link). 

McGowen, G. B. 1962. The flow of assets through a business enterprise and the accounting flow equation based thereon. The Accounting Review (January): 105-110. (JSTOR link).

McGurr, F. J. 1960. The integration of statistics and accounting. The Accounting Review (January): 60-63. (JSTOR link).

McIntire, L. B. 1945. Income taxes and capital investment. The Accounting Review (October): 415-420. (JSTOR link).

McIntyre, E. V. 1973. Current-cost financial statements and common-stock investments decisions. The Accounting Review (July): 575-585. (JSTOR link).

McIntyre, E. V. 1974. An algebraic aid in teaching the differences between direct costing and full-absorption costing models: An extension. The Accounting Review (October): 839-840. (JSTOR link).

McIntyre, E. V. 1975. The effects of restating financial statements for price-level changes: A reply. The Accounting Review (October): 815-817. (JSTOR link).

McIntyre, E. V. 1976. A note on the joint variance. The Accounting Review (January): 151-155. (JSTOR link).

McIntyre, E. V. 1977. Present value depreciation and the disaggregation problem. The Accounting Review (January): 162-171. (JSTOR link).

McIntyre, E. V. 1978. The joint variance: A reply. The Accounting Review (April): 534-537. (JSTOR link).

McIntyre, E. V. 1982. Interaction effects of inflation accounting models and accounting techniques. The Accounting Review (July): 607-618. (JSTOR link).

McKague, W. A. 1945. Canadian examinations. The Accounting Review (April):  204-206. (JSTOR link).

McKee, A. J. Jr., T. B. Bell and J. R. Boatsman. 1984. Management preferences over accounting standards: A replication and additional tests. The Accounting Review (October): 647-659. (JSTOR link).

McKeown, J. C. 1971. An empirical test of a model proposed by Chambers. The Accounting Review (January): 12-29. (JSTOR link).

McKeown, J. C. 1972. Additivity of net realizable values. The Accounting Review (July): 527-532. (JSTOR link).

McKeown, J. C. 1973. An effective and practical tool for conveying test deck concepts. The Accounting Review (January): 172-174. (JSTOR link).

McKeown, J. C. 1973. A brief exploration of the goal congruence of net realizable value. The Accounting Review (April): 386-388. (JSTOR link).

McKeown, J. C. 1976. Computer-assisted instruction for elementary accounting. The Accounting Review (January): 123-130. (JSTOR link).

McKeown, J. C. 1987. Understanding accounting changes in an efficient market: Analysis of variance issues. The Accounting Review (July): 597-600. (JSTOR link).

McLean, J. H. 1965. Planning in corporate liquidations. The Accounting Review (April): 448-450. (JSTOR link).

McMahan, J. W. 1946. Basic education for accounting in business. The Accounting Review (April): 135-140. (JSTOR link).

McMillan, J. J. and R. A. White. 1993. Auditors' belief revisions and evidence search: The effect of hypothesis frame, confirmation bias, and professional skepticism. The Accounting Review (July): 443-465. (JSTOR link).

McMillan, T. E. Jr. 1955. State-municipal relations in financial control. The Accounting Review (October): 592-599. (JSTOR link).

McMullen, S. Y. 1951. Clarifying the balance sheet: An analysis and interpretation of Supplementary Statement No. 1 on "Reserves and Retained Income" by a member of the Committee on Concepts and Standards. The Accounting Review (April): 157-166. (JSTOR link).

McNair, M. P. 1935. Some proposed changes in department store accounting procedure. The Accounting Review (March): 50-63. (JSTOR link).

McNeill, I. E. and F. Collins. 1975. Personality tendencies and learning modes in elementary accounting. The Accounting Review (October): 888-897. (JSTOR link).

McNichols, M. 1989. Evidence of informational asymmetries from management earnings forecasts and stock returns. The Accounting Review (January): 1-27. (JSTOR link).

McNichols, M. F. 2002. The quality of accruals and earnings: The role of accrual estimation errors: Discussion. The Accounting Review (Supplement: Quality of Earnings Conference): 61-69. (JSTOR link). 

McNichols, T. J. and F. V. Boyd. 1954. Adjustment of fixed assets to reflect price level changes. The Accounting Review (January): 106-113. (JSTOR link).

McRae, T. W. 1970. Opportunity and incremental cost: An attempt to define in systems terms. The Accounting Review (April): 315-321. (JSTOR link).

McRae, T. W. 1974. A further note on the definition of incremental and opportunity cost. The Accounting Review (January): 124-125. (JSTOR link).

Mead, G. 1960. Auditing, management advisory services, social service, and the profit motive. The Accounting Review (October): 659-666. (JSTOR link).

Mead, S. B. 1952. The disposition of special post-war reserves at the close of World War II. The Accounting Review (October):  496-501. (JSTOR link).

Mead, S. B. 1955. The machine-graded test for accounting courses. The Accounting Review (January): 133-134. (JSTOR link).

Mead, S. B. 1957. A federal tax course for non-accounting students. The Accounting Review (October): 652-653. (JSTOR link).

Mead, S. B. and J. W. Ruswinckel. 1959. The lecture system in elementary accounting. The Accounting Review (January): 130-131. (JSTOR link).

Meade, J. A. 1990. The impact of different capital gains tax regimes on the lock-in effect and new risky investment decisions. The Accounting Review (April): 406-431. (JSTOR link).

Meade, J. A. 1995. The effects of income and consumption tax regimes and future tax rate uncertainty on proportional savings and risk-taking. The Accounting Review (October): 635-653. (JSTOR link).

Mear, R. and M. Firth. 1987. Cue usage and self-insight of financial analysts. The Accounting Review (January): 176-182. (JSTOR link).

Mecimore, C. D. 1969. Integrating EDP into the elementary accounting course - One approach. The Accounting Review (October): 837-839. (JSTOR link).

Medsker, L. L. 1940. Qualifications required by law of C. P. A. candidates. The Accounting Review (March): 100-102. (JSTOR link).

Meek, G. K. 1983. U.S. securities market responses to alternate earnings disclosures of non-U.S. multinational corporations. The Accounting Review (April): 394-402. (JSTOR link).

Mehl, A. G. and L. E. Lammers. 1979. A report and analysis of the accountancy faculty recruiting surveys of 1975-1978. The Accounting Review (July): 609-617. (JSTOR link).

Meigs, W. B. 1951. The expanding field of internal auditing. The Accounting Review (October): 518-523. (JSTOR link).

Meigs, W. B. 1959. Professional examinations: Examination in auditing. The Accounting Review (July): 491-505. (JSTOR link).

Meigs, W. B. 1960. Professional examinations: Auditing. The Accounting Review (January): 150-159. (JSTOR link).

Meigs, W. B. 1960. Professional examinations: Examination in auditing. The Accounting Review (July): 538-550. (JSTOR link).

Meigs, W. B. 1961. Professional examinations: Examination in auditing. The Accounting Review (January): 148-155. (JSTOR link).

Meigs, W. B. 1961. Professional examinations: Examination in auditing. The Accounting Review (July): 501-510. (JSTOR link).

Meigs, W. B. 1962. Professional examinations: Examination in auditing. The Accounting Review (January): 135-145. (JSTOR link).

Meigs, W. B. 1962. Professional examinations: Examination in auditing. The Accounting Review (July): 575-588. (JSTOR link).

Meigs, W. B. 1963. Professional examinations: Examination in auditing. The Accounting Review (January): 184-195. (JSTOR link).

Meigs, W. B. 1963. Professional examinations: Examination in auditing. The Accounting Review (July): 645-656. (JSTOR link).

Meigs, W. B. 1964. Professional examinations: Examination in auditing. The Accounting Review (January): 195-207. (JSTOR link).

Meigs, W. B. 1965. Professional examinations: Examination in auditing. The Accounting Review (January): 251-265. (JSTOR link).

Meigs, W. B. 1965. CPA examination: Auditing. The Accounting Review (July): 675-689. (JSTOR link).

Meigs, W. B. 1966. CPA examination: Auditing. The Accounting Review (January): 160-172. (JSTOR link).

Meigs, W. B. 1966. CPA examination: Auditing. The Accounting Review (July): 575-587. (JSTOR link).

Meigs, W. B. and E. J. Larsen. 1964. Professional examinations: Examination in auditing. The Accounting Review (July): 788-803. (JSTOR link).

Meigs, W. B. and E. J. Larsen. 1967. CPA examination: Auditing. The Accounting Review (January): 157-173. (JSTOR link).

Meixner, W. F. and R. B. Welker. 1988. Judgment consensus and auditor experience: An examination of organizational relations. The Accounting Review (July): 505-513. (JSTOR link).

Melberg, W. F. Jr. 1972. Benishayan time series as models for debt processes over time. The Accounting Review (January): 116-133. (JSTOR link).

Mellman, M. 1963. Marketing cost analysis - Development and current practices. The Accounting Review (January): 118-123. (JSTOR link).

Mendes, H. E. 1944. The development of uniform examinations. The Accounting Review (April): 139-142. (JSTOR link).

Menon, K. and D. D. Williams. 1991. Auditor credibility and initial public offerings. The Accounting Review (April): 313-332. (JSTOR link).

Menon, K. and D. D. Williams. 1994. The insurance hypothesis and market prices. The Accounting Review (April): 327-342. (JSTOR link).

Mensah, Y. M. 1982. A dynamic approach to the evaluation of input-variable cost center performance. The Accounting Review (October): 681-700. (JSTOR link).

Mensah, Y. M. 1983. The differential bankruptcy predictive ability of specific price level adjustments: Some empirical evidence. The Accounting Review (April): 228-246. (JSTOR link).

Mensah, Y. M. and S. Li. 1993. Measuring production efficiency in a not-for-profit setting: An extension. The Accounting Review (January): 66-88. (JSTOR link).

Mensah, Y. M., J. M. Considine and L. Oakes. 1994. Statutory insolvency regulations and earnings management in the prepaid health-care industry. The Accounting Review (January): 70-95. (JSTOR link). (Part of a forum on accounting for not-for-profit organizations).

Mepham, M. J. 1975. A payback interpretation of the annuity tables. The Accounting Review (October): 869-870. (JSTOR link).

Mepham, M. J. 1983. Robert Hamilton's contribution to accounting. The Accounting Review (January): 43-57. (JSTOR link).

Merchant, K. A. 1981. The design of the corporate budgeting system: Influences on managerial behavior and performance. The Accounting Review (October): 813-829. (JSTOR link).

Merchant, K. A. and J. Manzoni. 1989. The achievability of budget targets in profit centers: A field study. The Accounting Review (July): 539-558. (JSTOR link).

Meredith, C. C. 1944. Some problems of labor union auditing. The Accounting Review (July): 290-293. (JSTOR link).

Merino, B. D., B. S. Koch and K. L. MacRitchie. 1987. Historical analysis - A diagnostic tool for "events" studies: The impact of the Securities Act of 1933. The Accounting Review (October): 748-762. (JSTOR link).

Merville, L. J. and J. W. Petty. 1978. Transfer pricing for the multinational firm. The Accounting Review (October): 935-951. (JSTOR link).

Messere, C. J. and G. J. Zuckerman. 1981. An alternative approach to depreciation switches. The Accounting Review (July): 642-652. (JSTOR link).

Metcalf, R. W. 1964. The "basic postulates" in perspective. The Accounting Review (January): 16-21. (JSTOR link).

Meyer, H. G. 1933. The systems course. The Accounting Review (December): 350-351. (JSTOR link).

Meyer, H. G. 1933. The use of problems, cases and practice sets in the elementary course. The Accounting Review (March): 33-35. (JSTOR link).

Meyer, H. G. 1961. Some aspects of accounting education. The Accounting Review (April): 209-212. (JSTOR link).

Meyer, P. E. 1976. A framework for understanding "substance over form" in accounting. The Accounting Review (January): 80-89. (JSTOR link).

Meyers, S. L. 1973. An examination of the relationship between interperiod tax allocation and present-value depreciation. The Accounting Review (January): 44-49. (JSTOR link).

Meyers, S. L. 1973. The stationarity problem in the use of the market model of security price behavior. The Accounting Review (April): 318-322. (JSTOR link).

Meyers, S. L. 1974. Present value models and the multi-asset problem: A comment. The Accounting Review (October): 816-818. (JSTOR link).

Mikesell, R. M. 1947. Wanted: More cost accounting for government. The Accounting Review (July):  241-247. (JSTOR link).

Mikesell, R. M. 1959. Statement of source and application of funds without formal working papers. The Accounting Review (April): 300-301. (JSTOR link).

Mikhail, M. B., B. R. Walther and R. H. Willis. 1999. Does forecast accuracy matter to security analysts? The Accounting Review (April): 185-200. (JSTOR link).

Milani, K. 1975. The relationship of participation in budget-setting to industrial supervisor performance and attitudes: A field study. The Accounting Review (April): 274-284. (JSTOR link).

Miles, C. E. 1954. The objectives and material contents of elementary accounting courses for accounting majors and of courses for majors in fields other than accounting. The Accounting Review (October): 601-604. (JSTOR link).

Millar, J. A. 1977. Split or dividend: Do the words really matter? The Accounting Review (January): 52-55. (JSTOR link).

Miller, G. S. and D. J. Skinner. 1998. Determinants of the valuation allowance for deferred tax assets under SFAS No. 109. The Accounting Review (April): 213-233. (JSTOR link).

Miller, H. 1972. Environmental complexity and financial reports. The Accounting Review (January): 31-37. (JSTOR link).

Miller, H. C. 1933. A five-year plan for training specialists. The Accounting Review (March): 36-37. (JSTOR link).

Miller, H. C. 1934. Standards for a master's thesis in accounting. The Accounting Review (June): 178-182. (JSTOR link).

Miller, H. C. 1935. The master's thesis. The Accounting Review (March): 33-49. (JSTOR link).

Miller, H. C. 1938. A suggested program of education for the accountant. The Accounting Review (June): 191-194. (JSTOR link).

Miller, H. C. 1939. The place of governmental accounting in the syllabus. The Accounting Review (June): 176-177. (JSTOR link).

Miller, H. C. 1942. Cost inspection in the United States Navy. The Accounting Review (April): 94-99. (JSTOR link).

Miller, H. C. and C. F. Chizek. 1948. Association reports. The Accounting Review (January): 106-107. (JSTOR link).

Miller, H. C. 1949. Expense and accounting concepts and standards. The Accounting Review (April):  146-148. (JSTOR link).

Miller, H. C., S. P. Garner, R. H. Hassler, E. A. Heilman and J. A. White. 1951. Interim report of the standards rating committee. The Accounting Review (January): 19-21. (JSTOR link).

Miller, H. E. 1942. Accounting statements for publication. The Accounting Review (July): 251-256. (JSTOR link).

Miller, H. E. 1944. Reserves for war contingencies and postwar adjustments. The Accounting Review (July): 248-253. (JSTOR link).

Miller, H. E. 1945. Internship training in accounting. The Accounting Review (April):  187-191. (JSTOR link).

Miller, H. E. 1947. Surplus reserves. The Accounting Review (April):  147-150. (JSTOR link).

Miller, H. E. 1948. Quasi-reorganizations in reverse. The Accounting Review (April):  154-157. (JSTOR link).

Miller, H. E. 1949. The 1948 Revision of the American Accounting Association's Statement of Principles A general appraisal. The Accounting Review (January):  44-49. (JSTOR link).

Miller, H. E. 1966. Textbooks or research. The Accounting Review (January): 1-7. (JSTOR link).

Miller, M. C. 1973. Goodwill - An aggregation issue. The Accounting Review (April): 280-291. (JSTOR link).

Millians, P. M. 1947. Profit planning and budgetary control. The Accounting Review (January):  65-68. (JSTOR link).

Mills, R. H. 1967. Investment loss reserves for corporate bond investors. The Accounting Review (January): 74-81. (JSTOR link).

Milroy, R. R., D. F. Istvan and R. M. Powell. 1961. The tax depreciation muddle. The Accounting Review (October): 539-547. (JSTOR link).

Minch, R. and E. Petri. 1972. Matrix models of reciprocal service cost allocation. The Accounting Review (July): 576-580. (JSTOR link).

Mires, H. F. 1928. The income tax - Collection aspects. The Accounting Review (March): 1-6. (JSTOR link).

Mischler, J. J. 1946. Taxation of war loss recoveries. The Accounting Review (July): 283-288. (JSTOR link).

Misiewicz, K. M. 1977. A macro-case analysis approach to tax research. The Accounting Review (October): 935-938. (JSTOR link).

Misiewicz, K. M. 1978. The tax nucleus of gains and losses. The Accounting Review (October): 979-984. (JSTOR link).

Misiewicz, K. M. 1979. A macro-case analysis approach to tax research - A reply. The Accounting Review (July): 641-642. (JSTOR link).

Mitchell, G. B. 1970. After-tax cost of leasing. The Accounting Review (April): 308-314. (JSTOR link).

Mitchell, W. S. 1963. Relationship of laws of learning to methods of accounting instruction. The Accounting Review (April): 411-414. (JSTOR link).

Mittelstaedt, H. F. and P. R. Regier. 1993. The market response to pension plan terminations. The Accounting Review (January): 1-27. (JSTOR link).

Mittelstaedt, H. F., W. D. Nichols and P. R. Regier. 1995. SFAS No. 106 and benefit reductions in employer-sponsored retiree health care plans. The Accounting Review (October): 535-556. (JSTOR link).

Mobley, S. C. 1966. The concept of realization: A useful device. The Accounting Review (April): 292-296. (JSTOR link).

Mobley, S. C. 1967. Revenue experience as a guide to asset valuation. The Accounting Review (January): 114-123. (JSTOR link).

Mobley, S. C. 1968. Measures of income. The Accounting Review (April): 333-341. (JSTOR link). (Financial statements expressing different concepts of income including: Distributed income, Validated income, Earned income, and Cumulative income).

Mobley, S. C. 1970. The challenges of socio-economic accounting. The Accounting Review (October): 762-768. (JSTOR link).

Mock, T. J. 1971. Concepts of information value and accounting. The Accounting Review (October): 765-778. (JSTOR link).

Mock, T. J. 1972. A decision tree approach to the methodological decision process. The Accounting Review (October): 826-829. (JSTOR link). (Note).

Mock, T. J. 1973. Concepts of information value and accounting: A reply. The Accounting Review (April): 394-397. (JSTOR link).

Mock, T. J. 1973. The value of budget information. The Accounting Review (July): 520-534. (JSTOR link).

Modisette, J. P. 1973. Audit practice set grading guide. The Accounting Review (January): 170-171. (JSTOR link).

Moeckel, C. L. and R. D. Plumlee. 1989. Auditors' confidence in recognition of audit evidence. The Accounting Review (October): 653-666. (JSTOR link).

Moehrle, S. R. 2002. Do firms use restructuring charge reversals to meet earnings targets? The Accounting Review (April): 397-413. (JSTOR link). 

Mogis, R. C. and D. Rogoff. 1962. Statistics offers a solution to tomorrow's auditing complexities. The Accounting Review (October): 704-707. (JSTOR link).

Mohr, R. M. and S. C. Dilley. 1984. Current cost and ACRS depreciation expense: A comparison. The Accounting Review (October): 690-701. (JSTOR link).

Mohrman, M. B. 1993. Debt contracts and FAS No. 19: A test of the debt covenant hypothesis. The Accounting Review (April): 273-288. (JSTOR link). (Part of a forum on the effects of violating debt covenants).

Monson, N. P. and J. A. Tracy. 1964. Stock rights and accounting wrongs. The Accounting Review (October): 890-893. (JSTOR link).

Monteverde, R. J. 1955. Some notes of reservation on the use of sampling tables in auditing. The Accounting Review (October): 582-591. (JSTOR link).

Moonitz, M. 1942. The entity approach to consolidated statements. The Accounting Review (July): 236-242. (JSTOR link).

Moonitz, M. 1943. Inventories and the statement of funds. The Accounting Review (July): 262-266. (JSTOR link).

Moonitz, M. 1948. Adaptations to price-level changes. The Accounting Review (April):  137-147. (JSTOR link).

Moonitz, M. 1949. Functions of the written examination. The Accounting Review (October): 432-435. (JSTOR link).

Moonitz, M. 1956. Reporting on the flow of funds. The Accounting Review (July): 375-385. (JSTOR link).

Moonitz, M. 1957. Income taxes in financial statements. The Accounting Review (April): 175-183. (JSTOR link).

Moonitz, M. 1962. Should we discard the income concept? The Accounting Review (April): 175-180. (JSTOR link).

Moonitz, M. 1970. Price-level accounting and scales of measurement. The Accounting Review (July): 465-475. (JSTOR link).

Moonitz, M. 1982. Memorial: Carman George Blough 1895-1981. The Accounting Review (January): 147-160. (JSTOR link).

Moonitz, M. 1991. Memorial: William Joseph Vatter, (1905-1990). The Accounting Review (October): 862-865. (JSTOR link).

Moonitz, M. and C. L. Nelson. 1960. Recent developments in accounting theory. The Accounting Review (April): 206-217. (JSTOR link).

Moonitz, M. and E. C. Brown. 1939. The annuity method of estimating depreciation. The Accounting Review (December): 424-429. (JSTOR link).

Moore, C. L. 1962. The concept of the P/V graph applied to capital investment planning. The Accounting Review (October): 721-729. (JSTOR link).

Moore, C. L. 1964. The present-value method and the replacement decision. The Accounting Review (January): 94-102. (JSTOR link).

Moore, C. N. 1961. Some experience in teaching electronic data processing without a computer. The Accounting Review (April): 297-299. (JSTOR link).

Moore, F. E. 1947. An auditing teacher looks at the CPA examination in auditing. The Accounting Review (January): 6-12. (JSTOR link).

Moore, M. L. and S. Buzby. 1972. The quality of corporate financial disclosure: A comment. The Accounting Review (July): 581-584. (JSTOR link).

Moore, M. L., B. M. Steece and C. W. Swenson. 1985. Some empirical evidence on taxpayer rationality. The Accounting Review (January): 18-32. (JSTOR link).

Moore, M. L., B. M. Steece and C. W. Swenson. 1987. An analysis of the impact of state income tax rates and bases on foreign investment. The Accounting Review (October): 671-685. (JSTOR link).

Moreno, R. G. 1964. The unification of the professional teaching of accounting in the Americas. The Accounting Review (October): 990-995. (JSTOR link).

Morey, L. 1926. Fund and proprietary accounts in governmental accounting. The Accounting Review (June): 77-84. (JSTOR link).

Morey, L. 1927. Finding correct principles of public accounts. The Accounting Review (September): 213-222. (JSTOR link).

Morey, L. 1932. Accounting procedures for universities and colleges. The Accounting Review (March): 54-60. (JSTOR link).

Morey, L. 1934. Principles of municipal accounting. The Accounting Review (December): 319-325. (JSTOR link).

Morey, L. 1940. A communication from Lloyd Morey. The Accounting Review (December): 526-528. (JSTOR link).

Morey, L. 1942. Financial reporting in the federal government. The Accounting Review (April): 73-82. (JSTOR link).

Morey, L. 1948. Trends in governmental accounting. The Accounting Review (July):  227-234. (JSTOR link).

Morey, L. 1955. Remarks before annual meeting of American Accounting Association. The Accounting Review (January): 25-26. (JSTOR link).

Morey, L. 1958. Greater recognition is needed of applicable principles in governmental and institutional accounting. The Accounting Review (July): 469-471. (JSTOR link).

Morey, L. 1963. Progress of the independent post audit program in Illinois. The Accounting Review (January): 102-108. (JSTOR link).

Moriarity, S. 1975. Another approach to allocating joint costs. The Accounting Review (October): 791-795. (JSTOR link).

Moriarity, S. 1976. Another approach to allocating joint costs: A reply. The Accounting Review (July): 686-687. (JSTOR link).

Morley, M. F. 1979. The value added statement in Britain. The Accounting Review (July): 618-629. (JSTOR link).

Morris, M. H. and W. D. Nichols. 1988. Consistency exceptions: Materiality judgments and audit firm structure. The Accounting Review (April): 237-254. (JSTOR link).

Morrison, L. F. 1952. Some accounting limitations of statement interpretation. The Accounting Review (October):  490-495. (JSTOR link).

Morrison, P. L. 1935. Reports to stockholders. The Accounting Review (March): 77-83. (JSTOR link).

Morrison, P. L. 1937. The interest of the investor in accounting principles. The Accounting Review (March): 37-42. (JSTOR link).

Morrison, T. A. 1966. Taxation of international investments. The Accounting Review (October): 704-713. (JSTOR link).

Morrison, T. A. and E. Kaczka. 1969. A new application of calculus and risk analysis to cost-volume-profit changes. The Accounting Review (April): 330-343. (JSTOR link).

Morrison, T. A. and S. L. Buzby. 1968. Effect of the investment tax credit on the capitalize-expense decision. The Accounting Review (July): 517-521. (JSTOR link).

Morse, D. and N. Ushman. 1983. The effect of information announcements on the market microstructure. The Accounting Review (April): 247-258. (JSTOR link).

Morse, D., J. Stephan and E. K. Stice. 1991. Earnings announcements and the convergence (or divergence) of beliefs. The Accounting Review (April): 376-388. (JSTOR link).

Morse, E. H. Jr. 1961. The joint financial management improvement program in the federal government. The Accounting Review (July): 362-373. (JSTOR link).

Morse, E. H. Jr. 1973. Comments on survey of attitudes on management auditing. The Accounting Review (January): 120-122. (JSTOR link).

Morse, W. J. 1972. Reporting production costs that follow the learning curve phenomenon. The Accounting Review (October): 761-773. (JSTOR link).

Morse, W. J. 1973. A note on the relationship between human assets and human capital. The Accounting Review (July): 589-593. (JSTOR link).

Morse, W. J. 1975. Toward a model for human resource valuation: A comment. The Accounting Review (April): 345-347. (JSTOR link).

Morton, S. 1993. Strategic auditing for fraud. The Accounting Review (October): 825-839. (JSTOR link).

Moser, D. V. 1989. The effects of output interference, availability, and accounting information on investors' predictive judgments. The Accounting Review (July): 433-448. (JSTOR link).

Moser, D. V., J. H. Evans, III and C. K. Kim. 1995. The effects of horizontal and exchange inequity on tax reporting decisions. The Accounting Review (October): 619-634. (JSTOR link).

Moses, O. D. 1987. Income smoothing and incentives: Empirical tests using accounting changes. The Accounting Review (April): 358-377. (JSTOR link).

Mosich, A. N. 1967. Ingenuity in auditing. The Accounting Review (April): 369-371. (JSTOR link).

Moss, K. C. 1957. Paper grading - An accounting instructor's dilemma. The Accounting Review (January): 125-127. (JSTOR link).

Moss, K. C. 1957. Practice set procedures in American colleges and universities. The Accounting Review (October): 650-652. (JSTOR link).

Moss, K. C. 1960. Admission of a partner - Step by step. The Accounting Review (January): 123-125. (JSTOR link).

Moss, M. F. 1954. The presentation of errors in valuation. The Accounting Review (April): 308-310. (JSTOR link).

Moss, M. F. 1962. Management services and the CPA examination. The Accounting Review (October): 730-740. (JSTOR link).

Moss, M. F. and W. C. Haseman. 1957. Some comments on the applicability of direct costing to decision making. The Accounting Review (April): 184-193. (JSTOR link).

Most, K. S. 1969. Two forms of experimental accounts. The Accounting Review (January): 145-152. (JSTOR link).

Most, K. S. 1971. Gordon's transfer price model for a socialist economy: A comment. The Accounting Review (October): 779-782. (JSTOR link).

Most, K. S. 1972. Sombart's propositions revisited. The Accounting Review (October): 722-734. (JSTOR link).

Most, K. S. 1974. Some notes on the obsolescence of accounting textbooks. The Accounting Review (July): 598-600. (JSTOR link).

Moyer, C. A. 1939. Economic aspects of fixed-capital obsolescence. The Accounting Review (September): 285-296. (JSTOR link).

Moyer, C. A. 1940. Should obsolescence be separately accrued? The Accounting Review (June): 225-231. (JSTOR link).

Moyer, C. A. 1943. Social factors affecting obsolescence. The Accounting Review (April): 110-122. (JSTOR link).

Moyer, C. A. 1945. Professional accounting education. The Accounting Review (April): 182-186.  (JSTOR link).

Moyer, C. A. 1948. The problem of selecting standards. The Accounting Review (April): 193-199. (JSTOR link).

Moyer, C. A. 1951. Early developments in American auditing. The Accounting Review (January): 3-8. (JSTOR link).

Moyer, C. A. 1956. The attraction and selection of accounting majors. The Accounting Review (January): 33-35. (JSTOR link).

Moyer, C. A. 1957. Some common misconceptions relating to accounting education. The Accounting Review (October): 531-535. (JSTOR link).

Moyer, C. A. 1958. Report of the 1957 President. The Accounting Review (April): 293-296. (JSTOR link).

Moyer, J. K. 1928. The income tax - Accounting aspects. The Accounting Review (March): 18-22. (JSTOR link).

Moyer, R. C. and F. Mastrapasqua. 1973. Socio-economic accounting and external diseconomies: A comment. The Accounting Review (January): 126-127. (JSTOR link).

Mueller, A. T. 1959. The ratio and proportion method of preparing a program of priorities for cash distribution in partnership liquidation. The Accounting Review (July): 469-472. (JSTOR link).

Mueller, G. G. 1961. Some thoughts about the International Congress of Accountants. The Accounting Review (October): 548-554. (JSTOR link).

Mueller, G. G. 1963. The dimensions of the international accounting problem. The Accounting Review (January): 142-147. (JSTOR link).

Mueller, G. G. 1965. Whys and hows of international accounting. The Accounting Review (April): 386-394. (JSTOR link).

Mueller, G. G. 1966. International news notes. The Accounting Review (July): 592-593. (JSTOR link).

Murase, G. 1962. The present status of the public accounting profession in Japan. The Accounting Review (January): 88-91. (JSTOR link).

Murdoch, B. 1986. The information content of FAS 33 returns on equity. The Accounting Review (April): 273-287. (JSTOR link).

Murnighan, J. K. and M. H. Bazerman. 1990. A perspective on negotiation research in accounting and auditing. The Accounting Review (July): 642-657. (JSTOR link). (Part of a forum on negotiation research in accounting).

Murph, A. F. 1961. Mathematics in the accounting curriculum. The Accounting Review (April): 299-300. (JSTOR link).

Murphy, G. J. 1970. Algebraic double entry. The Accounting Review (April): 366-369. (JSTOR link).

Murphy, G. J. 1976. A numerical representation of some accounting conventions. The Accounting Review (April): 277-286. (JSTOR link).

Murphy, M. E. 1938. Education and training of English accountants. The Accounting Review (December): 404-410. (JSTOR link).

Murphy, M. E. 1940. The profession of accountancy in England: The client and the investor. The Accounting Review (June): 241-260. (JSTOR link).

Murphy, M. E. 1940. The profession of accountancy in England: The public, the government, and the profession. The Accounting Review (September): 328-343. (JSTOR link).

Murphy, M. E. 1940. The rise of the profession of accountancy in England. The Accounting Review (March): 62-71. (JSTOR link).

Murphy, M. E. 1946. Proposed amendment of British company law. The Accounting Review (January): 37-46. (JSTOR link).

Murphy, M. E. 1948. Libraries for students of accounting. The Accounting Review (October):  420-421. (JSTOR link).

Murphy, M. E. 1952. Accounting in the liberal arts college. The Accounting Review (October):  517-522. (JSTOR link).

Murphy, M. E. 1952. Role of accountants in the British nationalization program. The Accounting Review (January): 63-72. (JSTOR link).

Murphy, M. E. 1954. Fulbrighter in the Antipodes. The Accounting Review (July): 413-422. (JSTOR link).

Murphy, M. E. 1955. Centenary of the Scottish Institute of Chartered Accountants. The Accounting Review (July): 455-462. (JSTOR link).

Murphy, M. E. 1957. The teaching of social accounting: A research planning paper. The Accounting Review (October): 630-645. (JSTOR link).

Murphy, M. E. 1958. Comparative professional accountancy. The Accounting Review (October): 615-621. (JSTOR link).

Murphy, M. E. 1959. Comparative professional accountancy - Australia. The Accounting Review (January): 46-51. (JSTOR link).

Murphy, M. E. 1960. Comparative professional accountancy - Netherlands and Belgium. The Accounting Review (January): 111-116. (JSTOR link).

Murphy, M. E. 1960. Comparative professional accountancy - South America. The Accounting Review (July): 471-475. (JSTOR link).

Murphy, M. E. 1961. The seven international congresses of accountants. The Accounting Review (October): 555-563. (JSTOR link).

Mutchler, J. F. and K. Pany. 1993. A comment on "The influence of the source of professional standards on juror decision making". The Accounting Review (January): 176-178. (JSTOR link).

Myatt-Price, E. M. 1960. The twelve at Tattershall. The Accounting Review (October): 680-685. (JSTOR link).

Myer, J. C. 1931. Teaching the accountant the history and ethics of his profession. The Accounting Review (March): 47-50. (JSTOR link).

Myer, J. N. 1944. Statements accounting for balance sheet changes. The Accounting Review (January): 31-38. (JSTOR link).

Myer, J. N. 1946. Fallacies in the balance-sheet approach. The Accounting Review (January): 8-13. (JSTOR link).

Myer, J. N. 1946. The backward art of teaching accounting. The Accounting Review (April): 128-134. (JSTOR link).

Myers, J. H. 1948. Presentation of long-term lease liabilities in the balance sheet. The Accounting Review (July): 289-295. (JSTOR link).

Myers, J. H. 1953. Special inventory problems of the dealer in collectors' items. The Accounting Review (October): 562-564. (JSTOR link).

Myers, J. H. 1958. Useful formulae for DDB and SYD depreciation. The Accounting Review (January): 93-95. (JSTOR link).

Myers, J. H. 1959. Footnotes. The Accounting Review (July): 381-388. (JSTOR link).

Myers, J. H. 1959. More efficient utilization of teaching staff. The Accounting Review (April): 221-225. (JSTOR link).

Myers, J. H. 1959. The critical event and recognition of net profit. The Accounting Review (October): 528-532. (JSTOR link).

Myers, J. H. 1960. Influence of salvage value upon choice of tax depreciation methods. The Accounting Review (October): 598-602. (JSTOR link).

Myers, J. H. 1964. Research projects in accounting 1964. The Accounting Review (October): 1079-1085. (JSTOR link).

Myers, J. H. and J. R. Kinney. 1972. A computer experiment in the auditing class. The Accounting Review (April): 390-392. (JSTOR link).

Myers, J. N. 1999. Implementing residual income valuation with linear information dynamics. The Accounting Review (January): 1-28. (JSTOR link).

Myers, J. N., L. A. Myers and T. C. Omer. 2003. Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation? The Accounting Review (July): 779-799. (JSTOR link).

Nagar, V. 2002. Delegation and incentive compensation. The Accounting Review (April): 379-395. (JSTOR link).

Nagar, V. and M. V. Rajan. 2001. The revenue implications of financial and operational measures of product quality. The Accounting Review (October): 495-513. (JSTOR link).

Nair, R. D. and W. G. Frank. 1980. The impact of disclosure and measurement practices on international accounting classifications. The Accounting Review (July): 426-450. (JSTOR link).

Nakano, I. 1972. Noise and redundancy in accounting communications. The Accounting Review (October): 693-708. (JSTOR link). ("...price changes are a sort of "noise" destroying a part (PI) of the transmitted set of messages (PI and CI) in accounting practice halfway to the information receivers." PI = purchasing power information and CI = cash fund information).

Nash, J. F. 1975. A note on cost-volume-profit analysis and price elasticity. The Accounting Review (April): 384-386. (JSTOR link).

Nash, L. R. 1930. Depreciation accounting methods for public utilities. The Accounting Review (June): 125-141. (JSTOR link).

Nassimbene, R. 1953. The national income and product account. The Accounting Review (April):  211-221. (JSTOR link).

Nassimbene, R. 1954. The use of double-entry accounting in national income accounts. The Accounting Review (January): 74-83. (JSTOR link).

Natarajan, R. 1996. Stewardship value of earnings components: Additional evidence on the determinants of executive compensation. The Accounting Review (January): 1-22. (JSTOR link).

Naylor, E. E. 1940. Budgetary and proprietary accounts of the federal government. The Accounting Review (December): 485-494. (JSTOR link).

Needles, B. E. Jr. 1973. Freedom and learning: An approach and first results. The Accounting Review (January): 143-148. (JSTOR link).

Neeley, P. and G. A. Robason. 1967. Governmental accounting: A critical evaluation. The Accounting Review (April): 366-369. (JSTOR link).

Neilsen, O. 1954. Direct costing - The case "for". The Accounting Review (January): 89-93. (JSTOR link).

Nelson, C. L. 1953. Use of accounting data in national-income estimation. The Accounting Review (April):  186-190. (JSTOR link).

Nelson, E. G. 1935. That balance-sheet approach. The Accounting Review (December): 313-317. (JSTOR link).

Nelson, E. G. 1939. A note on principles of accounting. The Accounting Review (December): 350-355. (JSTOR link).

Nelson, E. G. 1942. The relation between the balance sheet and the profit-and-loss statement. The Accounting Review (April): 132-141. (JSTOR link).

Nelson, E. G. 1947. A brief study of balance sheets. The Accounting Review (October):  341-352. (JSTOR link).

Nelson, G. K. 1952. An internship program for accounting majors. The Accounting Review (July):  382-385. (JSTOR link).

Nelson, G. K. 1966. Current and historical costs in financial statements. The Accounting Review (January): 42-47. (JSTOR link).

Nelson, H. G. 1961. Impact and validity of the Ford and Carnegie reports on business education. The Accounting Review (April): 179-185. (JSTOR link).

Nelson, E. G. 1949. Science and accounting. The Accounting Review (October):  354-359. (JSTOR link).

Nelson, K. K. 1996. Fair value accounting for commercial banks: An empirical analysis of SFAS No. 107. The Accounting Review (April): 161-182. (JSTOR link).

Nelson, K. K. 2000. Rate regulation, competition, and loss reserve discounting by property-casualty insurers. The Accounting Review (January): 115-138. (JSTOR link).

Nelson, M. W. 1993. The effects of error frequency and accounting knowledge on error diagnosis in analytical review. The Accounting Review (October): 804-824. (JSTOR link).

Nelson, M. W. and W. R. Kinney, Jr. 1997. The effect of ambiguity on loss contingency reporting judgments. The Accounting Review (April): 257-274. (JSTOR link).

Nelson, M. W., J. A. Ellciott and R. L. Tarpley. 2002. Evidence from auditors about managers' and auditors' earnings management decisions. The Accounting Review (Supplement: Quality of Earnings Conference): 175-202. (JSTOR link).

Nelson, M. W., R. Libby and S. E. Bonner. 1995. Knowledge structure and the estimation of conditional probabilities in audit planning. The Accounting Review (January): 27-47. (JSTOR link).

Nelson, O. S. 1934. Teaching accounting systems. The Accounting Review (March): 83-89. (JSTOR link).

Nelson, O. S. 1934. The Clark plan of retail accounting. The Accounting Review (September): 242-246. (JSTOR link).

Nelson, O. S. 1944. Cost principles in termination settlements. The Accounting Review (October): 422-430. (JSTOR link).

Nelson, O. S. 1945. Testing obsolescence in fixed assets. The Accounting Review (October):  447-458. (JSTOR link).

Nelson, O. S. 1951. Capital gains from price level increases. The Accounting Review (January): 31-32. (JSTOR link).

Nelson, O. S. 1951. Trends and problems in governmental and institutional accounting. The Accounting Review (April): 179-184. (JSTOR link).

Nelson, R. H. 1953. The momentum theory of goodwill. The Accounting Review (October):  491-499. (JSTOR link).

Nerlove, S. H. 1930. Insiders and corporate income streams. The Accounting Review (June): 153-156. (JSTOR link).

Nerlove, S. H. 1935. Objectives attainable through accounting research. The Accounting Review (March): 29-31. (JSTOR link).

Neter, J. 1952. Sampling tables: An important statistical tool for auditors. The Accounting Review (October):  475-483. (JSTOR link).

Neter, J. 1954. Problems in experimenting with the application of statistical techniques in auditing. The Accounting Review (October): 591-600. (JSTOR link).

Neter, J. 1956. Applicability of statistical sampling techniques to the confirmation of accounts receivable. The Accounting Review (January): 82-94. (JSTOR link).

Neter, J., J. R. Johnson and R. A. Leitch. 1985. Characteristics of dollar-unit taints and error rates in accounts receivable and inventory. The Accounting Review (July): 488-499. (JSTOR link).

Neter, J., R. A. Leitch and S. E. Fienberg. 1978. Dollar unit sampling: Multinomial bounds for total overstatement and understatement errors. The Accounting Review (January): 77-93. (JSTOR link).

Neubert, W. H. 1959. Money flow and the firm. The Accounting Review (January): 84-90. (JSTOR link).

Neubig, R. D. 1964. Sales growth - Fact or fiction? The Accounting Review (January): 86-89. (JSTOR link). (Misleading financial statements can arise from non-comparable organizations, non-comparable time periods, and non-comparable monetary units).

Neumann, F. L. 1969. The incidence and nature of consistency exceptions. The Accounting Review (July): 546-554. (JSTOR link).

Neumann, F. L. 1974. "Effect of circumstances on..." Accounting education. The Accounting Review (April): 366-368. (JSTOR link).

Neuner, J. J. W. 1934. The status of cost accounting teaching. The Accounting Review (June): 171-175. (JSTOR link).

Newcomer, H. L. 1948. Report of Committee on Revision of the Statement of Principles: Introductory statement. The Accounting Review (January): 7-12. (JSTOR link).

Newcomer, H. L. 1949. Excerpts from the report on the uniform CPA examination. The Accounting Review (April):  136-139. (JSTOR link).

Newcomer, H. L. 1949. The CPA examination. The Accounting Review (April): 128-135. (JSTOR link).

Newlove, G. H. 1926. Graduate schools of business. The Accounting Review (September): 74-79. (JSTOR link).

Newlove, G. H. 1927. Graduate courses in accounting. The Accounting Review (June): 167-171. (JSTOR link).

Newlove, G. H. 1929. Relative sales value theory of allocating costs. The Accounting Review (December): 251-254. (JSTOR link).

Newlove, G. H. 1931. The teaching of cost accounting. The Accounting Review (June): 113-117. (JSTOR link).

Newlove, G. H. 1946. Columnar realization and liquidation statement. The Accounting Review (January): 78-82. (JSTOR link).

Newlove, G. H. 1953. New techniques in consolidations. The Accounting Review (October): 500-504. (JSTOR link).

Newlove, G. H. 1954. The teaching of process costs. The Accounting Review (October): 676-683. (JSTOR link).

Newlove, G. H. 1960. The timing of unavoidably spoiled units. The Accounting Review (April): 320-324. (JSTOR link).

Newman, D. P. 1981. Coalition formation in the APB and the FASB: Some evidence on the size principle. The Accounting Review (October): 897-909. (JSTOR link).

Newman, D. P. 1982. Coalition formation in the APB and the FASB: A reply. The Accounting Review (January): 196-199. (JSTOR link).

Newman, D. P., E. Patterson and R. Smith. 2001. The influence of potentially fraudulent reports on audit risk assessment and planning. The Accounting Review (January): 59-80. (JSTOR link).

Newman, H. A. 1989. Selection of short-term accounting-based bonus plans. The Accounting Review (October): 758-772. (JSTOR link).

Newton, L. K. 1977. The risk factor in materiality decisions. The Accounting Review (January): 97-108. (JSTOR link).

Newton, W. K. 1954. New developments and simplified approaches to municipal accounting. The Accounting Review (October): 656-660. (JSTOR link).

Neyhart, C. A. Jr. and A. E. Abrassart. 1977. Probabilistic testing and the evaluation of student performance. The Accounting Review (October): 939-945. (JSTOR link).

Ng, D. S. 1978. An information economics analysis of financial reporting and external auditing. The Accounting Review (October): 910-920. (JSTOR link).

Ng, T. B. and H. Tan. 2003. Effects of authoritative guidance availability and audit committee effectiveness on auditors' judgments in an auditor-client negotiation context. The Accounting Review (July): 801-818. (JSTOR link).

Nichols, A. C. and D. E. Grawoig. 1968. Accounting reports with time as a variable. The Accounting Review (October): 631-639. (JSTOR link). (Example of income statements per thousand units sold, rather than by time period).

Nichols, D. R. 1973. Comparative analysis of net realizable value and replacement costing - A comment. The Accounting Review (April): 383-385. (JSTOR link).

Nichols, D. R. 1987. A model of auditors' preliminary evaluations of internal control from audit data. The Accounting Review (January): 183-190. (JSTOR link).

Nichols, D. R. and K. H. Price. 1976. The auditor-firm conflict: An analysis using concepts of exchange theory. The Accounting Review (April): 335-346. (JSTOR link).

Nichols, D. R., J. J. Tsay and P. D. Larkin. 1979. Investor trading responses to differing characteristics of voluntarily disclosed earnings forecasts. The Accounting Review (April): 376-382. (JSTOR link).

Nichols, G. E. 1972. Business consulting for credit. The Accounting Review (July): 607-608. (JSTOR link).

Nickerson, C. B. 1937. Inventory reserves as an element of inventory policy. The Accounting Review (December): 345-354. (JSTOR link).

Nicol, R. E. G. 1968. The accounting equation revisited: A conceptual accounting model. The Accounting Review (October): 777-779. (JSTOR link).

Niehaus, G. R. 1989. Ownership structure and inventory method choice. The Accounting Review (April): 269-284. (JSTOR link).

Niehus, R. J. 1961. Tax-free stock dividends and the new model income statement for German corporations. The Accounting Review (April): 259-264. (JSTOR link).

Nielsen, C. C. 1965. Reporting joint-venture corporations. The Accounting Review (October): 795-804. (JSTOR link).

Nielsen, G. L. 1965. The computer in accounting education. The Accounting Review (October): 871-876. (JSTOR link).

Nielsen, O. 1938. Depreciation as a function of revenue. The Accounting Review (September): 265-275. (JSTOR link).

Nielsen, O. 1960. New challenges in accounting. The Accounting Review (October): 583-589. (JSTOR link).

Nikolai, L. A. and J. D. Bazley. 1975. The organizational set prestige ranking and its impact upon accounting department faculties. The Accounting Review (October): 881-888. (JSTOR link).

Nikolai, L. A. and R. Elam. 1979. The pollution control tax incentive: A non-incentive. The Accounting Review (January): 119-131. (JSTOR link).

Nissley, W. W. 1928. Progress of the Bureau for Placements. The Accounting Review (March): 36-42. (JSTOR link).

Nissley, W. W. 1947. Recruitment for the profession. The Accounting Review (January): 18-22. (JSTOR link).

Nissley, W. W. and J. T. Madden. 1926. A bureau for placing junior accountants. The Accounting Review (March): 64-69. (JSTOR link).

Niswonger, C. R. 1949. The interpretation of income in a period of inflated prices. The Accounting Review (January): 27-32. (JSTOR link).

Niswonger, C. R. 1956. The attraction and selection of accounting majors. The Accounting Review (January): 24-32. (JSTOR link).

Niswonger, C. R. 1959. Report of the 1958 President. The Accounting Review (April): 287-291. (JSTOR link).

Nobes, C. W. 1982. The Gallerani account book of 1305-1308. The Accounting Review (April): 303-310. (JSTOR link).

Nobes, C. W. 1985. International variations in perceptions of accounting journals. The Accounting Review (October): 702-705. (JSTOR link).

Noble, H. S. 1926. Some cost accounting concepts of wider application. The Accounting Review (December): 48-54. (JSTOR link).

Noble, H. S. 1927. The relation of business organization to accounting. The Accounting Review (September): 232-236. (JSTOR link).

Noble, H. S. 1929. Cost accounting in Great Britain. The Accounting Review (June): 88-93. (JSTOR link).

Noble, H. S. 1933. A cost approach to elementary accounting. The Accounting Review (March): 29-33. (JSTOR link).

Noble, H. S. 1935. A message from the president. The Accounting Review (March): 1. (JSTOR link).

Noble, H. S. 1935. Graduate study of accounting. The Accounting Review (September): 229-237. (JSTOR link).

Noble, L. H. 1952. Report of the Federal Government Accountants Association's symposium on internal control. The Accounting Review (July): 298-299. (JSTOR link).

Noble, P. L. 1950. A quantitative evaluation of accounting curricula. The Accounting Review (April): 163-169. (JSTOR link).

Noehl, J. W. 1964. A programed adjustment procedure. The Accounting Review (July): 760-764. (JSTOR link).

Nordhauser, S. L. and J. L. Kramer. 1981. Repeal of the deferral privilege for earnings from direct foreign investments: An analysis. The Accounting Review (January): 54-69. (JSTOR link).

Noreen, E. and J. Sepe. 1981. Market reactions to accounting policy deliberations: The inflation accounting case. The Accounting Review (April): 253-269. (JSTOR link).

Noreen, E. and J. Sepe. 1981. Market reactions to accounting policy deliberations: The inflation accounting case revisited - A reply. The Accounting Review (October): 955-958. (JSTOR link).

Norgaard, C. T. 1972. Extending the boundaries of the attest function. The Accounting Review (July): 433-442. (JSTOR link).

North, R. D. 1956. Relation between scores on the AIA elementary and advanced accounting achievement tests. The Accounting Review (January): 50-55. (JSTOR link).

Norton, C. L. and R. E. Smith. 1979. A comparison of general price level and historical cost financial statements in the prediction of bankruptcy. The Accounting Review (January): 72-87. (JSTOR link).

Norton, C. L. and R. E. Smith. 1980. A comparison of general price level and historical cost financial statements in the prediction of bankruptcy: A reply. The Accounting Review (July): 516-521. (JSTOR link).

Norton, R. L. 1953. The controller and pension plans. The Accounting Review (April):  170-176. (JSTOR link).

Nurnberg, H. 1968. Present value depreciation and income tax allocation. The Accounting Review (October): 719-729. (JSTOR link).

Nurnberg, H. 1972. Discounting deferred tax liabilities. The Accounting Review (October): 655-665. (JSTOR link).

Nurnberg, H. 1974. Some of the Essential Provisions of Opinion No. 8. The Accounting Review (January): 165-176. (JSTOR link).

Nurnberg, H. 1983. Issues in funds statement presentation. The Accounting Review (October): 799-812. (JSTOR link).

Nurnberg, H. and C. Grube. 1970. Alternative methods of accounting for business combinations. The Accounting Review (October): 783-789. (JSTOR link).

Nurnberg, H., C. P. Stickney and R. L. Weil. 1975. Combining stockholders' equity accounts under pooling of interests method. The Accounting Review (January): 179-183. (JSTOR link).

Nye, P. E. 1958. Training for an accounting career: A public accountant's view. The Accounting Review (April): 187-192. (JSTOR link).

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Rushing, R. 1951. A B C's of accounting instruction. The Accounting Review (July): 417-418. (JSTOR link).

Rushing, R. 1965. Adjusting inventories for consolidated statements. The Accounting Review (April): 458-459. (JSTOR link).

Russell, R. C. 1947. Some observations on an intensive university coaching course for the CPA examination. The Accounting Review (July):  309-312. (JSTOR link).

Ruswinckel, J. W. 1952. A Report on the use of visual aids in the teaching of accounting. The Accounting Review (July):  370-375. (JSTOR link).

Ruswinckel, J. W. 1967. CCTV instruction: 1967. The Accounting Review (January): 134-141. (JSTOR link).

Ryan, S. G. and P. A. Zarowin. 2003. Why has the contemporaneous linear returns-earnings relation declined? The Accounting Review (April): 523-553. (JSTOR link).

Rydell, F. 1962. You are being watched! The Accounting Review (January): 82-87. (JSTOR link).

Ryder, P. A. 1975. The role of behavioral measures in accounting for human resources: A comment. The Accounting Review (July): 574-578. (JSTOR link).

Ryder, P. A. 1981. Comments on Wolf's "The nature of managerial work" The case for unobstrusive measures revisited. The Accounting Review (October): 967-970. (JSTOR link).

Sadler, A. G. 1958. The accounting teacher turns to electronic data processing. The Accounting Review (July): 497-501. (JSTOR link).

Salamon, G. L. 1982. Cash recovery rates and measures of firm profitability. The Accounting Review (April): 292-302. (JSTOR link).

Salamon, G. L., W. C. Uecker and R. Simmons. 1976. Prediction achievement and simulated decision makers as an extension of the predictive ability criterion: Some comments. The Accounting Review (July): 664-666. (JSTOR link).

Sale, J. T. 1972. Using computerized budget simulation models as a teaching device. The Accounting Review (October): 836-839. (JSTOR link).

Salgado, I. P. 1963. Accounting reports in Chile. The Accounting Review (April): 389-397. (JSTOR link).

Saliers, E. A. 1931. The Louisiana civil code. The Accounting Review (December): 294-297. (JSTOR link).

Saliers, E. A. 1933. An accounting curriculum. The Accounting Review (June): 159-160. (JSTOR link).

Saliers, E. A. 1937. Inadequate depreciation methods. The Accounting Review (September): 303-308. (JSTOR link).

Saliers, E. A. 1943. Differential costs. The Accounting Review (October): 338-340. (JSTOR link).

Saliers, E. A. 1943. Theory of repairs, maintenance, and betterments. The Accounting Review (July): 259-261. (JSTOR link).

Saliers, E. A. 1944. Foreign exchange accounting. The Accounting Review (October): 377-381. (JSTOR link).

Samuelson, B. A. and B. Murdoch. 1985. The information content of general price level adjusted earnings: A comment. The Accounting Review (October): 706-710. (JSTOR link).

Salmonson, R. F. 1957. Qualifications for college accounting teachers: A rebuttal. The Accounting Review (October): 622-624. (JSTOR link).

Salmonson, R. F. 1957. Third party actions against accountants. The Accounting Review (July): 389-394. (JSTOR link).

Salmonson, R. F. 1959. CPA's negligence, third parties and the future. The Accounting Review (January): 91-96. (JSTOR link).

Salmonson, R. F. 1962. A prophetic analogy? The Accounting Review (July): 502-505. (JSTOR link). (The public accountant's legal responsibility to third parties).

Salmonson, R. F. 1966. CPA examination: Theory of accounts. The Accounting Review (October): 790-804. (JSTOR link).

Salmonson, R. F. 1967. CPA examination: Theory of accounts. The Accounting Review (April): 396-410. (JSTOR link). (A notice on page 379 indicates that the CPA examination section will be discontinued after this issue because the materials are available from the AICPA).

Samuelson, R. A. 1980. Should replacement-cost changes be included in income? The Accounting Review (April): 254-268. (JSTOR link).

Sandberg, E. L. 1932. Premature retirement of bonds outstanding - Adjustment of unamortized bond expense. The Accounting Review (March): 69-70. (JSTOR link).

Sanders, T. H. 1929. The uses of differential costs. The Accounting Review (March):  9-15. (JSTOR link).

Sanders, T. H. 1934. Reports to stockholders. The Accounting Review (September): 201-219. (JSTOR link).

Sanders, T. H. 1935. The development of accounting principles. The Accounting Review (March): 100-102. (JSTOR link).

Sanders, T. H. 1936. Influence of the Securities and Exchange Commission upon accounting principles. The Accounting Review (March): 66-74. (JSTOR link).

Sanders, T. H. 1937. Comments on the statement of accounting principles. The Accounting Review (March): 76-79. (JSTOR link).

Sanders, T. H. 1940. Accounting research: Objectives and methods. The Accounting Review (March): 77-89. (JSTOR link).

Sands, J. E. 1959. Deferred tax credits are liabilities. The Accounting Review (October): 584-590. (JSTOR link).

San Miguel, J. G. 1977. The reliability of R&D data in COMPUSTAT and 10-K reports. The Accounting Review (July): 638-641. (JSTOR link).

Sansing, R. C. 1993. Information acquisition in a tax compliance game. The Accounting Review (October): 874-884. (JSTOR link).

Sansing, R. C. 2001. In search of profits: Measuring income from the unrelated commercial use of a tax-exempt organization's assets. The Accounting Review (April): 245-262. (JSTOR link).

Sapienza, S. R. 1959. Admission to graduate business school. The Accounting Review (January): 30-35. (JSTOR link).

Sapienza, S. R. 1960. The divided house of consolidations. The Accounting Review (July): 503-510. (JSTOR link).

Sapienza, S. R. 1962. Pooling theory and practice in business combinations. The Accounting Review (April): 263-278. (JSTOR link).

Sapienza, S. R. 1963. Business combinations - A case study. The Accounting Review (January): 91-101. (JSTOR link).

Sapienza, S. R. 1964. An examination of AICPA Research Study No. 5 - Standards for pooling. The Accounting Review (July): 582-590. (JSTOR link).

Sargent, A. M. 1952. There is no mystery. The Accounting Review (July): 292-297. (JSTOR link).

Sauls, E. 1972. Nonsampling errors in accounts receivable confirmation. The Accounting Review (January): 109-115. (JSTOR link).

Savich, R. S. 1977. The use of accounting information in decision making. The Accounting Review (July): 642-652. (JSTOR link).

Sawyer, A. E. 1939. Accounting and distribution techniques as voluntary devices to eliminate abuses in marketing. The Accounting Review (June): 108-117. (JSTOR link).

Sawyer, L. B. 1975. Modern internal auditing - The new profession. The Accounting Review (January): 176-178. (JSTOR link).

Saxe, E. 1947. Education for public accountancy. The Accounting Review (January): 28-36. (JSTOR link).

Saxe, E. 1948. Some notes on the teaching of a course in estate and trust accounting. The Accounting Review (January): 93-96. (JSTOR link).

Scapens, R. W. 1978. A neoclassical measure of profit. The Accounting Review (April): 448-469. (JSTOR link).

Scapens, R. W. and J. T. Sale. 1985. An international study of accounting practices in divisionalized companies and their associations with organizational variables. The Accounting Review (April): 231-247. (JSTOR link).

Schachner, L. 1968. Accountability under industrial diversification. The Accounting Review (April): 303-311. (JSTOR link).

Schaefer, H. P. 1957. Comments on the audits of school districts. The Accounting Review (July): 428-430. (JSTOR link).

Schaefer, H. P. 1958. The distribution cost problem. The Accounting Review (October): 625-631. (JSTOR link).

Schattke, R. 1962. Expected income - A reporting challenge. The Accounting Review (October): 670-676. (JSTOR link).

Schattke, R. and L. McAllister. 1962. Large versus small classes in elementary accounting. The Accounting Review (July): 557-561. (JSTOR link).

Schattke, R. W. 1965. Financial reporting of antitrust actions. The Accounting Review (October): 805-811. (JSTOR link).

Schattke, R. W. 1972. An analysis of Accounting Principles Board Statement No. 4. The Accounting Review (April): 233-244. (JSTOR link).

Schatzberg, J. W. 1990. A laboratory market investigation of low balling in audit pricing. The Accounting Review (April): 337-362. (JSTOR link).

Schepanski, A. 1983. Tests of theories of information processing behavior in credit judgment. The Accounting Review (July): 581-599. (JSTOR link).

Schepanski, A. and W. Uecker. 1983. Toward a positive theory of information evaluation. The Accounting Review (April): 259-283. (JSTOR link).

Schiff, M. and A. Y. Lewin. 1970. The impact of people on budgets. The Accounting Review (April): 259-268. (JSTOR link).

Schindler, J. S. 1956. Report of new members. The Accounting Review (April): 222. (JSTOR link).

Schindler, J. S. 1958. List of research projects in accounting: 1956-1957. The Accounting Review (October): 654-663. (JSTOR link).

Schindler, J. S., Abdel-Moneim, M. Abdel-Moneim, B. F. Aschbacher, B. L. Barnes, R. G. Berryman, C. E. Chastain, W. G. Frank, E. A. Helfert, L. E. Jacobsen, O. M. Kriegman, B. H. Sord, R. G. Stevens, R. K. Storey, P. H. Walgenbach, D. L. Sweeney and P. Simasathien. 1960. Abstracts of dissertations in accounting. The Accounting Review (April): 299-315. (JSTOR link).

Schindler, J. S., P. Bhavilai, R. O. Bennett, Jr., R. E. Dawson, J. E. Hampton, D. S. Harwood, Jr., R. K. Jaedicke, V. M. Jolivet, G. W. Lees, H. L. Menn, Jr., H. M. Nammer, R. F. Peirce, I. N. Reynolds, B. T. Sanders, S. Singhasaneh, R. J. Smith, W. E. Whittington, Jr., W. E. Stone, R. T. Tussing, D. E. Wiseman, B. L. Woefel, R. S. Woods, E. B. Yager and P. B. Yeargan. 1959. Abstracts of dissertations in accounting. The Accounting Review (October): 612-638. (JSTOR link).

Schipper, K. and R. L. Weil. 1982. Alternative accounting treatments for pensions. The Accounting Review (October): 806-824. (JSTOR link).

Schipper, K., J. R. Twombly and R. L. Weil. 1974. Financial lease evaluation under conditions of uncertainty: A comment. The Accounting Review (October): 796-801. (JSTOR link).

Schireson, B. 1957. Towards a new accounting. The Accounting Review (April): 253-257. (JSTOR link). (The Box System framework of accounting).

Schlatter, C. F. 1942. Market profits on the operating statement. The Accounting Review (April): 171-178. (JSTOR link).

Schlatter, C. F. 1945. Fixed expense. The Accounting Review (April):  156-163. (JSTOR link).

Schlauch, W. S. 1931. Content of a mathematics course for collegiate schools of business. The Accounting Review (March): 42-46. (JSTOR link).

Schluter, W. C. 1933. Accountancy under economic self-government. The Accounting Review (December): 279-284. (Condensed from Economic Cycles and Crises). (JSTOR link).

Schmaltz, K. 1930. The business periodicals of Germany. The Accounting Review (September): 231-234. (JSTOR link).

Schmalz, C. N. 1934. Some current problems in administering the retail inventory method. The Accounting Review (March): 1-14. (JSTOR link).

Schmidt, F. 1930. The importance of replacement value. The Accounting Review (September): 235-242. (JSTOR link).

Schmidt, F. 1931. Is appreciation profit? The Accounting Review (December): 289-293. (JSTOR link).

Schmidt, L. A. 1928. The problem method in the beginning course. The Accounting Review (June): 184-188. (JSTOR link).

Schmidt, L. A. 1935. Teaching and testing the bookkeeping phase of elementary accounting. The Accounting Review (March): 8-11. (JSTOR link).

Schmidt, L. A. 1937. Testing the tests. The Accounting Review (September): 317-320. (JSTOR link).

Schmidt, L. A. 1943. Control of detail in inventory valuations. The Accounting Review (October): 348-354. (JSTOR link).

Schmidt, L. A. 1949. A secondary use for the uniform achievement tests. The Accounting Review (January):  88-89. (JSTOR link).

Schmidt, L. A. 1950. Construction of objective examinations. The Accounting Review (January): 20-26. (JSTOR link).

Schneider, A. and N. Wilner. 1990. A test of audit deterrent to financial reporting irregularities using the randomized response technique. The Accounting Review (July): 668-681. (JSTOR link).

Schneider, A. J. 1967. Flow-graph notation in accounting. The Accounting Review (April): 342-348. (JSTOR link).

Schnepper, J. A. 1977. The accountant's liability under Rule 10b-5 and Section 10(b) of the Securities Exchange Act of 1934: The hole in Hochfelder. The Accounting Review (July): 653-657. (JSTOR link).

Schonfeld, H. and H. P. Holzer. 1962. A "business" flow chart and its use as a teaching aid. The Accounting Review (January): 118-120. (JSTOR link). (See the Business Flow Chart developed from their sketch).

Schrader, W. J. 1958. Business combinations. The Accounting Review (January): 72-75. (JSTOR link).

Schrader, W J. 1962. An inductive approach to accounting theory. The Accounting Review (October): 645-649. (JSTOR link).

Schrand, C. M. 1997. The association between stock-price interest rate sensitivity and disclosures about derivative instruments. The Accounting Review (January): 87-109. (JSTOR link).

Schrand, C. M. and B. R. Walther. 2000. Strategic benchmarks in earnings announcements: The selective disclosure of prior-period earnings components. The Accounting Review (April): 151-177. (JSTOR link).

Schranz, A. 1930. Modern German accountancy. The Accounting Review (June): 162-167. (JSTOR link).

Schranz, A. 1937. Recent tendencies in German business economics. The Accounting Review (September): 278-285. (JSTOR link).

Schreuder, H. 1981. Employees and the corporate social report: The Dutch case. The Accounting Review (April): 294-308. (JSTOR link).

Schreuder, H. and J. Klaassen. 1984. Confidential revenue and profit forecasts by management and financial analysts: Evidence from the Netherlands. The Accounting Review (January): 64-77. (JSTOR link).

Schroderheim, G. 1964. Using mathematical probability to estimate the allowance for doubtful accounts. The Accounting Review (July): 679-684. (JSTOR link).

Schroeder, J. G. 1972. Systems and electronic data processing courses in the accounting curriculum. The Accounting Review (April): 387-389. (JSTOR link).

Schulte, A. A. Jr. 1965. Compatibility of management consulting and auditing. The Accounting Review (July): 587-593. (JSTOR link).

Schulte, A. A. Jr. 1966. Management services: A challenge to audit independence? The Accounting Review (October): 721-728. (JSTOR link).

Schultz, J. J. Jr. and K. Pany. 1980. The independent auditor's civil liability - An overview. The Accounting Review (April): 319-326. (JSTOR link).

Schultz, J. J. Jr. and S. G. Gustavson. 1978. Actuaries' perceptions of variables affecting the independent auditor's legal liability. The Accounting Review (July): 626-641. (JSTOR link).

Schwab, B. and R. E. G. Nicol. 1969. From double-declining-balance to sum-of-the-years'-digits depreciation: An optimum switching rule. The Accounting Review (April): 292-296. (JSTOR link).

Schwartz, K. B. and B. S. Soo. 1996. Evidence of regulatory noncompliance with SEC disclosure rules on auditor changes. The Accounting Review (October): 555-572. (JSTOR link).

Schwartz, K. B. and K. Menon. 1985. Auditor switches by failing firms. The Accounting Review (April): 248-261. (JSTOR link).

Schwartz, R. 1997. Legal regimes, audit quality and investment. The Accounting Review (July): 385-406. (JSTOR link).

Schwieger, B. J. 1977. A summary of accounting for and reporting on accounting changes. The Accounting Review (October): 946-949. (JSTOR link).

Scott, D. 1928. Valuation of investment securities. The Accounting Review (December): 375-382. (JSTOR link).

Scott, D. 1929. Depreciation and repair costs. The Accounting Review (June): 116-120. (JSTOR link).

Scott, D. 1929. Valuation for depreciation and the financing of replacements. The Accounting Review (December): 221-226. (JSTOR link).

Scott, D. 1931. Unity in accounting theory. The Accounting Review (June): 106-112. (JSTOR link).

Scott, D. 1937. The tentative statement of principles. The Accounting Review (September): 296-303. (JSTOR link).

Scott, D. 1937. Trends in the technique and tools of management. The Accounting Review (June): 138-145. (JSTOR link).

Scott, D. 1939. Responsibilities of accountants in a changing economy. The Accounting Review (December): 396-401. (JSTOR link).

Scott, D. 1940. Selling accounting short. The Accounting Review (December): 507-509. (JSTOR link).

Scott, D. 1941. The basis for accounting principles. The Accounting Review (December): 341-349. (JSTOR link).

Scott, D. 1943. A simplified solution of circuit ratio problems. The Accounting Review (April):  99-103. (JSTOR link).

Scott, D. 1945. Defining and accounting for depreciation. The Accounting Review (July): 308-315. (JSTOR link).

Scott, D. 1947. Role of accounting in public utility regulation. The Accounting Review (July):  227-240. (JSTOR link).

Scott, D. 1949. The influence of statistics upon accounting technique and theory. The Accounting Review (January):  81-87. (JSTOR link).

Scott, E. R. 1973. Bad debts: Take two: A comment. The Accounting Review (October): 775-776. (JSTOR link).

Scott, J., H. Jackson, E. J. Filbey, J. Reighard, C. F. Rittenhouse and W. A. Paton. 1926. Conservatism in inventory valuations. The Accounting Review (March): 18-30. (JSTOR link).

Scott, R. A. 1972. The study of partnership accounting through role playing. The Accounting Review (July): 610-612. (JSTOR link).

Scott, R. A. 1979. Owners' equity, the anachronistic element. The Accounting Review (October): 750-763. (JSTOR link).

Scott, T. W. 1994. Incentives and disincentives for financial disclosure: Voluntary disclosure of defined benefit pension plan information by Canadian firms. The Accounting Review (January): 26-43. (JSTOR link). (Part of a forum on financial reporting).

Scovill, H. T. 1934. The accounting instructor and local government accounting. The Accounting Review (March): 44-52. (JSTOR link).

Scovill, H. T. 1938. The junior accountant: His problems, responsibilities, and training. The Accounting Review (December): 354-366. (JSTOR link).

Scovill, H. T. 1940. Premium on redemption of preferred-stock issues. The Accounting Review (June): 205-211. (JSTOR link).

Scovill, H. T. 1941. Reflections of twenty-five years in the American Accounting Association. The Accounting Review (June): 167-175. (JSTOR link).

Scovill, H. T. 1943. Wartime accounting problems. The Accounting Review (July): 209-218. (JSTOR link).

Scovill, H. T. 1944. Application of funds made practical. The Accounting Review (January): 20-31. (JSTOR link).

Scovill, H. T. 1946. Education for public accounting on the collegiate level. The Accounting Review (July): 261-267. (JSTOR link).

Scovill, H. T. 1951. Analysis of a questionnaire sent to 1000 alumni of the University of Illinois, College of Commerce. The Accounting Review (April): 259-260. (JSTOR link).

Scovill, H. T. 1952. An effort to define business income. The Accounting Review (October):  458-466. (JSTOR link).

Seagle, J. P. and E. Petri. 1977. Gift vs. estate transfer: The method of equated rates. The Accounting Review (January): 124-136. (JSTOR link).

Seaman, J. L. 1965. Lessons from the investment credit. The Accounting Review (July): 617-621. (JSTOR link).

Sedatole, K. L. 2003. The effect of measurement alternatives on a nonfinancial quality measure's forward-looking properties. The Accounting Review (April): 555-580. (Summary) and (JSTOR link).

Sedor, L. M. 2002. An explanation for unintentional optimism in analysts' earnings forecasts. The Accounting Review (October): 731-753. (JSTOR link). 

Seelye, A. L. 1963. The role of business schools in a changing environment. The Accounting Review (April): 302-309. (JSTOR link).

Seetharaman, A. and T. D. Englebrecht. 1990. A comment on "The effects of the Thor Power Tool decision on the LIFO/FIFO choice". The Accounting Review (October): 960-964. (JSTOR link).

Seidler, L. J. 1967. International accounting - The ultimate theory course. The Accounting Review (October): 775-781. (JSTOR link).

Seidman, J. S. 1936. Should a federal tax bar be organized? The Accounting Review (June): 179-182. (JSTOR link).

Seidman, J. S. 1939. Catching up with employee frauds. The Accounting Review (December): 415-424. (JSTOR link).

Seidman, N. B. 1956. The determination of stockholder income. The Accounting Review (January): 64-70. (JSTOR link).

Seiler, R. E. 1956. A simplified three-variance technique. The Accounting Review (July): 500-501. (JSTOR link). 

Seiler, R. E. 1956. Accounting for guaranteed wage plans. The Accounting Review (July): 401-406. (JSTOR link).

Seiler, R. E. 1959. Improvements in external reporting by use of direct costing. The Accounting Review (January): 59-66. (JSTOR link).

Seiler, R. E. 1966. Accounting, information systems, and underdeveloped nations. The Accounting Review (October): 652-656. (JSTOR link).

Seiler, R. E. and W. A. Label. 1974. Impact of curricular changes upon professional staff training efforts. The Accounting Review (October): 854-859. (JSTOR link).

Seitelman, N. 1953. Has A.R.B. 29 settled the problem of inventory valuation? The Accounting Review (October):  550-553. (JSTOR link).

Seitelman, N. 1953. The depletion problem. The Accounting Review (January):  102-109. (JSTOR link).

Seitelman, N. 1962. An analysis of the auditing section of the Certified Public Accountant examinations, May 1951 to May 1961. The Accounting Review (July): 547-551. (JSTOR link).

Seldon, S. 1943. Internal auditing for the State of New York. The Accounting Review (July): 239-244. (JSTOR link).

Selto, F. H. 1987. Editorial: Education research section. The Accounting Review (April): 401. (JSTOR link).

Senatra, P. T. 1980. Role conflict, role ambiguity, and organizational climate in a public accounting firm. The Accounting Review (October): 594-603. (JSTOR link).

Sengupta, P. 1998. Corporate disclosure quality and the cost of debt. The Accounting Review (October): 459-474. (JSTOR link).

Sepe, J. 1982. 1981 Competitive manuscript award: The impact of the FASB's 1974 GPL proposal on the security price structure. The Accounting Review (July): 467-485. (JSTOR link).

Serlin, H. 1942. Accounting through income or surplus. The Accounting Review (July):  294-302. (JSTOR link).

Shane, P. B. and B. H. Spicer. 1983. Market response to environmental information produced outside the firm. The Accounting Review (July): 521-538. (JSTOR link).

Shank, J. K. 1971. Income determination under uncertainty: An application of Markov chains. The Accounting Review (January): 57-74. (JSTOR link).

Shank, J. K. and N. C. Churchill. 1977. Variance analysis: A management-oriented approach. The Accounting Review (October): 950-957. (JSTOR link).

Shank, J. K. and R. J. Murdock. 1978. Comparability in the application of reporting standards: Some further evidence. The Accounting Review (October): 824-835. (JSTOR link).

Shank, J. K. and R. M. Copeland. 1973. Corporate personality theory and changes in accounting methods: An empirical test. The Accounting Review (July): 494-501. (JSTOR link).

Sharits, E. C. 1954. Business income and the cash basis. The Accounting Review (July): 494-499. (JSTOR link).

Shashua, L. and Y. Goldschmidt. 1976. Laspeyres indexes for variance analysis in cost accounting: A reply. The Accounting Review (April): 432-435. (JSTOR link).

Shaulis, L. L. 1930. Instruction in accounting for liberal education. The Accounting Review (September): 222-225. (JSTOR link).

Shaw, W. H. 1987. Safe harbor or muddy waters. The Accounting Review (April): 385-400. (JSTOR link).

Shaw, W. H. and H. A. Wier. 1993. Organizational form choice and the valuation of oil and gas Producers. The Accounting Review (July): 657-667. (JSTOR link).

Sheffey, M. B. 1976. The amount of a charitable contribution of property: A decision-tree approach. The Accounting Review (July): 642-643. (JSTOR link).

Shehata, M. 1991. Self-selection bias and the economic consequences of accounting regulation: An application of two-stage switching regression to SFAS No. 2. The Accounting Review (October): 768-787. (JSTOR link). (Part of a forum on the use of limited-dependent variables in accounting research).

Shelton, S. W. 1999. The effect of experience on the use of irrelevant evidence in auditor judgment. The Accounting Review (April): 217-224. (JSTOR link).

Shenkir, W. G. 1970. Media and accounting education. The Accounting Review (April): 347-350. (JSTOR link).

Shenkir, W. G. 1971. An exercise for use in discussing audit evidence. The Accounting Review (October): 799-801. (JSTOR link).

Sherman, H. D. 1986. Interpreting hospital performance with financial statement analysis. The Accounting Review (July): 526-550. (JSTOR link).

Sherritt, L. W. 1944. Simplifying the presentation of compound interest formulas. The Accounting Review (July): 310-314. (JSTOR link).

Shevlin, T. 1987. Taxes and off-balance-sheet financing: Research and development limited partnerships. The Accounting Review (July): 480-509. (JSTOR link).

Shevlin, T. 1991. The valuation of R&D firms with R&D limited partnerships. The Accounting Review (January): 1-21. (JSTOR link).

Shevlin, T. 1992. A reply to "A comment on 'The valuation of R&D firms with R&D limited partnerships' ". The Accounting Review (April): 443-445. (JSTOR link).

Shields, M. D. 1983. Effects of information supply and demand on judgment accuracy: Evidence from corporate managers. The Accounting Review (April): 284-303. (JSTOR link).

Shih, M. S. H. 1998. Corporate hierarchy and goal attainability. The Accounting Review (October): 557-564. (JSTOR link).

Shih, W. 1979. A general decision model for cost-volume-profit analysis under uncertainty. The Accounting Review (October): 687-706. (JSTOR link).

Shih, W. 1981. A comment on Shih's general decision model for CVP analysis - A reply. The Accounting Review (October): 984-985. (JSTOR link).

Shih, W. 1981. A general decision model for cost-volume-profit analysis under uncertainty: A reply. The Accounting Review (April): 404-408. (JSTOR link).

Shillinglaw, G. 1958. Leasing and financial statements. The Accounting Review (October): 581-592. (JSTOR link).

Shillinglaw, G. 1961. Concepts underlying interim financial statements. The Accounting Review (April): 222-231. (JSTOR link).

Shillinglaw, G. 1962. Toward a theory of divisional income measurement. The Accounting Review (April): 208-216. (JSTOR link).

Shimme, S. 1937. Introduction of double-entry bookkeeping into Japan. The Accounting Review (September): 290-295. (JSTOR link).

Shockley, R. A. 1981. Perceptions of auditors' independence: An empirical analysis. The Accounting Review (October): 785-800. (JSTOR link).

Shomler, R. P. 1953. Guideposts from collegiate to practicing senior. The Accounting Review (October):  534-538. (JSTOR link).

Short, D. G. 1985. A comparison of alternative methods of estimating constant dollar depreciation. The Accounting Review (July): 500-503. (JSTOR link).

Shriver, K. A. 1987. 1985 Competitive manuscript award: An empirical examination of the potential measurement error in current cost data. The Accounting Review (January): 79-96. (JSTOR link).

Shugerman, A. L. 1951. Historical costs vs. deferred costs as basic concepts for financial statement valuations. The Accounting Review (October): 492-495. (JSTOR link).

Shwayder, K. 1968. A note on a contribution margin approach to the analysis of capacity utilization. The Accounting Review (January): 101-104. (JSTOR link).

Shwayder, K. 1969. The capital maintenance rule and the net asset valuation rule. The Accounting Review (April): 304-316. (JSTOR link).

Shwayder, K. 1970. A proposed modification to residual income - Interest adjusted income. The Accounting Review (April): 299-307. (JSTOR link).

Shwayder, K. 1971. Expected and unexpected price level changes. The Accounting Review (April): 306-319. (JSTOR link).

Shwayder, K. R. 1972. Accounting for exchange rate fluctuations. The Accounting Review (October): 747-760. (JSTOR link).

Siddall, K. Y. 1944. Some postwar problems of industry. The Accounting Review (January): 76-80. (JSTOR link).

Sidebotham, R. 1965. Comments on the teacher development report. The Accounting Review (October): 876-879. (JSTOR link).

Sigloch, B. 1971. Input-output analysis and the cost model: A comment. The Accounting Review (April): 374-375. (JSTOR link).

Sih, S. T. 1955. My experience in price-level adjustments. The Accounting Review (April): 282-283. (JSTOR link).

Sih, S. T. 1962. Public accountancy in Hong Kong. The Accounting Review (October): 708-712. (JSTOR link).

Silhan, P. A. 1978. The recurring problem of divergent terminology. The Accounting Review (January): 179-181. (JSTOR link).

Silverman, O. J. 1945. Pretermination planning. The Accounting Review (July):  316-320. (JSTOR link).

Silvoso. J. A. 1972. Committee on Basic Auditing Concepts: Report. The Accounting Review (Supplement): 15-74. (JSTOR link). (Committee members are listed in the Front matter). (JSTOR link).

Simini, J. P. 1961. Determining priorities for cash distribution in partnership liquidation. The Accounting Review (January): 123-125. (JSTOR link).

Simini, P. 1963. The scope paragraph of the audit report graphically illustrated. The Accounting Review (January): 157-159. (JSTOR link).

Simmons, J. K. 1967. A concept of comparability in financial reporting. The Accounting Review (October): 680-692. (JSTOR link).

Simmons, J. K. and J. Gray. 1969. An investigation of the effect of differing accounting frameworks on the prediction of net income. The Accounting Review (October): 757-776. (JSTOR link).

Simnett, R. and K. Trotman. 1989. Auditor versus model: Information choice and information processing. The Accounting Review (July): 514-528. (JSTOR link).

Simon, D. T. and J. R. Francis. 1988. The effects of auditor change on audit fees: Tests of price cutting and price recovery. The Accounting Review (April): 255-269. (JSTOR link).

Simon, H. A. 1990.  Information technologies and organizations. The Accounting Review (July): 658-667. (JSTOR link).

Simon, I. 1957. The accounting for trading stamps. The Accounting Review (July): 398-402. (JSTOR link).

Simon, S. I. 1953. Consolidated statements and the law. The Accounting Review (October):  505-514. (JSTOR link).

Simon, S. I. 1955. Legal decisions on accounting reserves. The Accounting Review (July): 507-514. (JSTOR link).

Simon, S. I. 1956. Cost or market before the bar. The Accounting Review (October): 621-624. (JSTOR link). 

Simon, S. I. 1956. Court decisions concerning goodwill. The Accounting Review (April): 272-277. (JSTOR link).

Simon, S. I. 1956. Legal decisions on the accounting for corporate surplus. The Accounting Review (January): 104-108. (JSTOR link).

Simon, S. I. 1959. The right side of accumulated depreciation. The Accounting Review (January): 97-105. (JSTOR link).

Simon, S. I. 1960. Spin-offs vs. dividends in kind. The Accounting Review (January): 81-89. (JSTOR link).

Simon, S. I. 1964. Cost accounting and the law. The Accounting Review (October): 884-889. (JSTOR link).

Simon, S. I. 1965. Fraud in the balance sheet. The Accounting Review (April): 401-406. (JSTOR link).

Simons, H. 1955. Priority program approach to partnership liquidation by installments. The Accounting Review (April): 344-347. (JSTOR link).

Simons, H. 1956. Continuity in consolidated statements. The Accounting Review (October): 652-662. (JSTOR link).

Simons, H. 1957. Success on the CPA examination - Product of classroom or practice? The Accounting Review (October): 605-611. (JSTOR link).

Simpson, C. L. 1948. Public accounting de luxe. The Accounting Review (July):  263-265. (JSTOR link).

Simpson, C. L. 1953. Controls in mutual security agency abroad. The Accounting Review (January):  79-82. (JSTOR link).

Simpson, C. L. 1955. The Army Audit Agency goes professional. The Accounting Review (July): 463-467. (JSTOR link).

Simpson, R. H. 1969. An empirical study of possible income manipulation. The Accounting Review (October): 806-817. (JSTOR link).

Sine, E. P. 1953. Accounting for dividends. The Accounting Review (July): 320-324. (JSTOR link).

Singer, F. A. 1956. Mixed meanings: An added responsibility for accounting teachers. The Accounting Review (October): 663-666. (JSTOR link).

Singer, F. A. 1957. "Depreciation" - Better left unsaid. The Accounting Review (July): 406-412. (JSTOR link).

Singer, F. A. 1957. Fixing "fixed assets". The Accounting Review (January): 104-106. (JSTOR link).

Singer, F. A. 1958. A goofy glossary for accountants. The Accounting Review (July): 485. (JSTOR link).

Singer, F. A. 1960. Needed: A glossary to accompany audit reports. The Accounting Review (January): 90-92. (JSTOR link).

Singer, F. A. 1961. Management accounting. The Accounting Review (January): 112-118. (JSTOR link).

Singer, F. A. 1962. Accounting is a matter of taste. The Accounting Review (July): 464-471. (JSTOR link).

Singer, F. A. 1962. Rationale for a course in quantitative methods. The Accounting Review (July): 554-556. (JSTOR link).

Singer, F. A. 1965. Progress in programmed instruction. The Accounting Review (October): 847-853. (JSTOR link).

Singer, F. A. 1966. A note on "Teaching approaches to elementary accounting". The Accounting Review (January): 133-134. (JSTOR link).

Singer, F. A. 1970. A system approach to teaching the accounting process. The Accounting Review (April): 351-364. (JSTOR link).

Singhvi, S. S. and H. B. Desai. 1971. An empirical analysis of the quality of corporate financial disclosure. The Accounting Review (January): 129-138. (JSTOR link).

Singhvi, S. S. and H. B. Desai. 1972. The quality of corporate financial disclosure: A reply. The Accounting Review (July): 585-586. (JSTOR link).

Skousen, C. R. 1981. A profile and index of the CMA examination - An update. The Accounting Review (July): 659-665. (JSTOR link).

Slaton, W. H. 1955. Developing accountants for atomic energy. The Accounting Review (April): 252-256. (JSTOR link).

Slavin, N. S. 1977. The elimination of "Scienter" in determining the auditor's statutory liability. The Accounting Review (April): 360-368. (JSTOR link).

Sloan, R. G. 1996. Do stock prices fully reflect information in accruals and cash flows about future earnings? The Accounting Review (July): 289-315. (JSTOR link).

Smails, R. G. H. 1927. Some aspects of depreciation. The Accounting Review (June): 101-110. (JSTOR link).

Smieliauskas, W. 1986. A note on a comparison of Bayesian with non-Bayesian dollar-unit sampling bounds for overstatement errors of accounting populations. The Accounting Review (January): 118-128. (JSTOR link).

Smith, A. and T. Dyckman.1981. The impact of accounting regulation on the stock market: The case of oil and gas companies: A comment. The Accounting Review (October): 959-966. (JSTOR link).

Smith, C. A. 1935. Accounting practice under the Securities and Exchange Commission. The Accounting Review (December): 325-332. (JSTOR link).

Smith, C. A. 1945. Education for the professional accountant. The Accounting Review (January): 17-23. (JSTOR link).

Smith, C. A. 1948. Postgraduate curricula in accounting. The Accounting Review (April):  200-205. (JSTOR link).

Smith, C. A. 1952. How can accounting be integrated with economics? The Accounting Review (January): 100-103. (JSTOR link).

Smith, C. A. 1954. Accountancy: Circa 2000 A. D. The Accounting Review (January): 64-71. (JSTOR link).

Smith, C. A. 1956. The next step - A professional school of accounting. The Accounting Review (October): 565-572. (JSTOR link).

Smith, C. A. 1964. The internship in accounting education. The Accounting Review (October): 1024-1027. (JSTOR link).

Smith, C. D. 1955. Comments on Neter's "Problems in experimenting with the application of statistical techniques in auditing". The Accounting Review (January): 70. (JSTOR link).

Smith, C. H. 1973. A new introduction to accounting: Some explanations. The Accounting Review (January): 148-157. (JSTOR link).

Smith, C. H., R. A. Lanier and M. E. Taylor. 1972. The need for and scope of the audit of management: A survey of attitudes. The Accounting Review (April): 270-283. (JSTOR link).

Smith, C. H., R. A. Lanier and M. E. Taylor. 1973. Comments on survey of attitudes on management auditing: A reply. The Accounting Review (January): 123-125. (JSTOR link).

Smith, C. W. 1937. Uniform system of accounts of the Federal Power Commission. The Accounting Review (June): 153-162. (JSTOR link).

Smith, C. W. 1946. Prudent investment theory in public utility rate making. The Accounting Review (July): 288-306. (JSTOR link).

Smith, C. W. Jr. 1993. A perspective on accounting-based debt covenant violations. The Accounting Review (April): 289-303. (JSTOR link). (Part of a forum on the effects of violating debt covenants).

Smith, E. D. 1976. The effect of the separation of ownership from control on accounting policy decisions. The Accounting Review (October): 707-723. (JSTOR link).

Smith, E. D. 1979. The effect of the separation of ownership from control on accounting policy decisions: A reply. The Accounting Review (April): 417-420. (JSTOR link).

Smith, E. P. 1945. Training contractor personnel in termination principles and procedures. The Accounting Review (January):  76-84. (JSTOR link).

Smith, F. P. 1934. Stock-exchange margins. The Accounting Review (December): 300-303. (JSTOR link).

Smith, F. P. 1936. Stock exchange listing requirements, and publicity. The Accounting Review (March): 35-42. (JSTOR link).

Smith, F. P. 1937. Accounting requirements of stock exchanges, 1933. The Accounting Review (June): 145-153. (JSTOR link).

Smith, F. P. 1938. Surplus adjustments in the iron and steel industry. The Accounting Review (December): 379-390. (JSTOR link).

Smith, F. P. 1939. Financing the steel industry. The Accounting Review (December): 331-339. (JSTOR link).

Smith, F. P. 1940. Accounting reports for management investment companies. The Accounting Review (September): 301-321. (JSTOR link).

Smith, F. P. 1947. Association notes. The Accounting Review (April):  218-219. (JSTOR link).

Smith, F. P. 1947. Association notes. The Accounting Review (July):  326-327. (JSTOR link).

Smith, F. P. 1947. Association notes. The Accounting Review (October): 427-429. (JSTOR link).

Smith, F. P. 1947. Lot release cost accounting in the aviation industry. The Accounting Review (January):  68-74. (JSTOR link).

Smith, F. P. 1948. Association notes. The Accounting Review (January): 104-105. (JSTOR link).

Smith, F. P. 1948. University costs of government contracts. The Accounting Review (April):  158-170. (JSTOR link).

Smith, F. P. 1955. Report of the President. The Accounting Review (April): 323-329. (JSTOR link).

Smith, F. P. 1959. Research and faculty development. The Accounting Review (July): 349-355. (JSTOR link).

Smith, H. M. 1960. The uses of reserves on the right-hand side of the balance sheet. The Accounting Review (January): 100-103. (JSTOR link).

Smith, J. E. 1972. The need for a senior level theory seminar. The Accounting Review (July): 613-614. (JSTOR link).

Smith, J. E. and N. P. Smith. 1971. Readability: A measure of the performance of the communication function of financial reporting. The Accounting Review (July): 552-561. (JSTOR link).

Smith, J. H. and J. W. Kennelly. 1970. A seminar in accounting research. The Accounting Review (October): 795-797. (JSTOR link).

Smith, J. M., D. Taylor and H. Western. 1974. Experiment in modularized learning for intermediate accounting. The Accounting Review (April): 385-390. (JSTOR link).

Smith, J. M. Jr. 1978. Audit education for the 1980s. The Accounting Review (April): 501-509. (JSTOR link).

Smith, K. A. 1972. The relationship of internal control evaluation and audit sample size. The Accounting Review (April): 260-269. (STOR link).

Smith, K. L. 1939. Capital gains and losses in accounting. The Accounting Review (June): 126-139. (JSTOR link).

Smith, M. E. 1984. A quasi-Bayesian audit risk model for dollar unit sampling: A comment. The Accounting Review (July): 524-525. (JSTOR link).

Smith, M. J. 2002. Ex ante and ex post discretion over arm's length transfer prices. The Accounting Review (January): 161-184. (JSTOR link).

Smith, R. E. and A. A. Haried. 1977. Exchange of nonmonetary assets: An interpretation problem. The Accounting Review (October): 958-962. (JSTOR link).

Smith, S. T. 1955. Cash control system in Communistic China. The Accounting Review (October): 602-604. (JSTOR link).

Smyth, E. B. 1960. Management accounting in Australia. The Accounting Review (July): 464-470. (JSTOR link).

Smyth, J. E. 1954. An attempt to formulate elementary classwork problems in social accounting. The Accounting Review (April):  313-323. (JSTOR link).

Smyth, J. E. 1959. A case for national income accounting in the accounting curriculum. The Accounting Review (July): 376-380. (JSTOR link).

Snavely, H. J. 1967. Accounting information criteria. The Accounting Review (April): 223-232. (JSTOR link).

Snavely, H. J. 1969. Current cost for long-lived assets: A critical view. The Accounting Review (April): 344-353. (JSTOR link).

Snowball, D. 1979. Human resource accounting information: A comment concerning demand characteristics. The Accounting Review (January): 199-204. (JSTOR link).

Snowball, D. and W. A. Collins. 1980. Televised accounting instruction, attitudes and performance: A field experiment. The Accounting Review (January): 123-133. (JSTOR link).

Snudden, L. W. 1965. A different approach to fund-flow problems. The Accounting Review (October): 880-882. (JSTOR link).

Snyder, J. 1954. The future of financial reporting. The Accounting Review (July): 480-485. (JSTOR link).

Snyder, R. W. 1952. Some notes on the bond yield problem. The Accounting Review (July): 334-338. (JSTOR link).

Snyder, R. W. 1953. Some more notes on the bond yield problem: Serial bonds. The Accounting Review (July):  412-421. (JSTOR link).

Snyder, R. W. 1954. A yield formula for irregular installment payments. The Accounting Review (July): 457-464. (JSTOR link).

Snyder, R. W. 1955. Direct yield formulas for serial bonds. The Accounting Review (April): 257-267. (JSTOR link).

Snyder, R. W. 1959. Approximate amortization of bond premiums by "payments outstanding" (or "sum of digits") method. The Accounting Review (April): 182-194. (JSTOR link).

Sobel, E. L. and M. E. Francis. 1974. Accounting and the evaluation of social programs: A reply. The Accounting Review (October): 826-830. (JSTOR link).

Solomon, I. and P. J. Beck. 1980. A comparison of general price level and historical cost financial statements in the prediction of bankruptcy: A comment. The Accounting Review (July): 511-515. (JSTOR link).

Solomon, K. I. and H. G. Kaplan. 1964. Regulation of the accounting profession in Israel. The Accounting Review (January): 145-149. (JSTOR link).

Solomon, L. 1975. Improving student attitudes in the beginning accounting course. The Accounting Review (July): 601-605. (JSTOR link).

Solomons, D. 1961. Economic and accounting concepts of income. The Accounting Review (July): 374-383. (JSTOR link).

Solomons, D. 1968. Breakeven analysis under absorption costing. The Accounting Review (July): 447-452. (JSTOR link).

Someya, K. 1964. The use of funds statements in Japan. The Accounting Review (October): 983-989. (JSTOR link).

Sommerfeld, R. 1965. Teaching taxes - An assist. The Accounting Review (April): 460. (JSTOR link).

Sommerfeld, R. M. 1967. Tax implications for the visiting professor. The Accounting Review (October): 747-750. (JSTOR link).

Sonderegger, E. O. 1959. Qualifications for accounting students to meet the needs of business firms. The Accounting Review (January): 112-123. (JSTOR link).

Soo, B. S. and L. G. Soo. 1994. Accounting for the multinational firm: Is the translation process valued by the stock market? The Accounting Review (October): 617-637. (JSTOR link).

Soper, F. J. and R. Dolphin, Jr. 1964. Readability and corporate annual reports. The Accounting Review (April): 358-362. (JSTOR link).

Soper, H. D. 1948. Inventory reserves; Why and when. The Accounting Review (October):  391-396. (JSTOR link).

Sorensen, J. E. 1967. Professional and bureaucratic organization in the public accounting firm. The Accounting Review (July): 553-565. (JSTOR link).

Sorensen, J. E. 1969. Bayesian analysis in auditing. The Accounting Review (July): 555-561. (JSTOR link).

Sorensen, J. E. and D. D. Franks. 1972. The relative contribution of ability, self-esteem and evaluative feedback to performance: Implications for accounting systems. The Accounting Review (October): 735-746. (JSTOR link).

Sorensen, J. E. and H. D. Grove. 1977. Cost-outcome and cost-effectiveness analysis: Emerging nonprofit performance evaluation techniques. The Accounting Review (July): 658-675. (JSTOR link).

Sorter, G. H. 1959. Notes on funds provided by operations. The Accounting Review (April): 302. (JSTOR link).

Sorter, G. H. 1969. An "events" approach to basic accounting theory. The Accounting Review (January): 12-19. (JSTOR link).

Sorter, G. H. and C. T. Horngren. 1962. Asset recognition and economic attributes - The relevant costing approach. The Accounting Review (July): 391-399. (JSTOR link).

Sorter, G. H. and G. Benston. 1960. Appraising the defensive position of a firm: The interval measure. The Accounting Review (October): 633-640. (JSTOR link).

Sosnick, S. H. 1962. Depreciation: The offsetting-interest method. The Accounting Review (January): 59-66. (JSTOR link).

Sougiannis, T. 1994. The accounting based valuation of corporate R&D. The Accounting Review (January): 44-68. (JSTOR link). (Part of a forum on financial reporting).

Spacek, L. 1958. The need for an accounting court. The Accounting Review (July): 368-379. (JSTOR link).

Spacek, L. 1964. A suggested solution to the principles dilemma. The Accounting Review (April): 275-284. (JSTOR link).

Spear, H. M. 1949. Depreciation accounting under changing price levels. The Accounting Review (October):  369-378. (JSTOR link).

Spencer, C. H. 1956. The bad debt deduction of savings and loan associations. The Accounting Review (April): 263-271. (JSTOR link).

Spencer, C. H. and T. S. Barnhisel. 1965. A decade of price-level changes - The effect on the financial statements of Cummins Engine Company. The Accounting Review (January): 144-153. (JSTOR link).

Spencer, M. H. 1963. Axiomatic method and accounting science. The Accounting Review (April): 310-316. (JSTOR link).

Spiceland, J. D., V. C. Brenner and B. P. Hartman. 1980. Standards for programs and schools of professional accounting: Accounting group perceptions. The Accounting Review (January): 134-143. (JSTOR link).

Spicer, B. H. 1978. Investors, corporate social performance and information disclosure: An empirical study. The Accounting Review (January): 94-111. (JSTOR link).

Spicer, B. H. 1980. The relationship between pollution control record and financial indicators revisited: Further comment. The Accounting Review (January): 178-185. (JSTOR link).

Spilker, B. C. 1995. The effects of time pressure and knowledge on key word selection behavior in tax research. The Accounting Review (January): 49-70. (JSTOR link).

Spiller, E. A. Jr. 1962. Teaching consolidated income statements - A new approach. The Accounting Review (April): 336-342. (JSTOR link).

Spiller, E. A. Jr. 1964. Theory and practice in the development of accounting. The Accounting Review (October): 850-859. (JSTOR link).

Spiller, E. A. Jr. 1981. Capital expenditure analysis: An incident process case. The Accounting Review (January): 158-165. (JSTOR link).

Spires, E. E. 1991. Auditors' evaluation of test-of-control strength. The Accounting Review (April): 259-276. (JSTOR link). (Part of a forum on cognitive research in auditing).

Sprinkle, G. B. 2000. The effect of incentive contracts on learning and performance. The Accounting Review (July): 299-326. (JSTOR link).

Sprinkle, G. B. and R. M. Tubbs. 1998. The effects of audit risk and information importance on auditor memory during working paper review. The Accounting Review (October): 475-502. (JSTOR link).

Sprouls, R. C. 1962. A role of computer simulation in accounting education. The Accounting Review (July): 515-520. (JSTOR link).

Sprouse, R. T. 1957. The significance of the concept of the corporation in accounting analyses. The Accounting Review (July): 369-378. (JSTOR link).

Sprouse, R. T. 1958. Legal concepts of the corporation. The Accounting Review (January): 37-49. (JSTOR link).

Sprouse, R. T. 1960. Accounting principles and corporation statutes. The Accounting Review (April): 246-257. (JSTOR link).

Sprouse, R. T. 1963. Historical costs and current assets - Traditional and treacherous. The Accounting Review (October): 687-695. (JSTOR link).

Sprouse, R. T. 1965. Observations concerning the realization concept. The Accounting Review (July): 522-526. (JSTOR link).

Sridhar, S. S. 1994. Managerial reputation and internal reporting. The Accounting Review (April): 343-363. (JSTOR link).

Srivastava, R. P. 1985. A note on internal control systems with control components in series. The Accounting Review (July): 504-507. (JSTOR link).

Srivastava, R. P. and G. R. Shafer. 1992. Belief-function formulas for audit risk. The Accounting Review (April): 249-283. (JSTOR link).

Stacey, N. A. H. 1958. The accountant in literature. The Accounting Review (January): 102-105. (JSTOR link).

Stallman, J. C. 1972. A framework for evaluating cost control procedures for a process. The Accounting Review (October): 774-790. (JSTOR link).

Stallman, J. C. 1979. A simplified graphical display of production and sales volume effects on absorption costing income. The Accounting Review (April): 390-395. (JSTOR link).

Standish, P. E. M. 1964. An appraisal of the teaching and study of auditing. The Accounting Review (July): 654-666. (JSTOR link).

Standish, P. E. M. and S. Ung. 1982. Corporate signaling, asset revaluations and the stock prices of British companies. The Accounting Review (October): 701-715. (JSTOR link).

Stanford, C. L. 1948. Report of the Committee on Statement of Cost Accounting Concepts: Cost minimization and control as a function of cost accounting. The Accounting Review (January): 31-34. (JSTOR link).

Stanley, C. H. 1964. Cost-basis valuations in transactions between entities. The Accounting Review (July): 639-647. (JSTOR link).

Stans, M. H. 1946. What small business needs. The Accounting Review (October): 361-371. (JSTOR link).

Stans, M. H. 1949. Modernizing the income statement. The Accounting Review (January): 3-14.  (JSTOR link).

Stark, M. E. 1978. A survey of LIFO inventory application techniques. The Accounting Review (January): 182-185. (JSTOR link).

Staub, W. A. 1943. Mode of conducting an audit. The Accounting Review (April): 91-98. (JSTOR link).

Staub, W. A. and W. A. Paton. 1942. The cost principle. The Accounting Review (January): 3-19. (JSTOR link).

Staubus, G. J. 1952. Payments for the use of capital and the matching process. The Accounting Review (January): 104-113. (JSTOR link).

Staubus, G. J. 1958. Comments on "Accounting and Reporting Standards for Corporate Financial Statements - 1957 Revision". The Accounting Review (January): 11-24. (JSTOR link).

Staubus, G. J. 1959. The residual equity point of view in accounting. The Accounting Review (January): 3-13. (JSTOR link).

Staubus, G. J. 1961. Nonaccounting for noninsurance. The Accounting Review (July): 406-408. (JSTOR link).

Staubus, G. J. 1962. Decreasing charge depreciation - Still searching for logic. The Accounting Review (July): 497-501. (JSTOR link).

Staubus, G. J. 1965. The association of financial accounting variables with common stock values. The Accounting Review (January): 119-134. (JSTOR link).

Staubus, G. J. 1966. Alternative asset flow concepts. The Accounting Review (July): 397-412. (JSTOR link). (The asset flow concepts include: 1. Earnings, 2. the working capital concept of funds flow from operations, 3. the net quick asset version of funds flow from operations, and 4. a literal cash flow from operations).

Staubus, G. J. 1967. Current cash equivalent for assets: A dissent. The Accounting Review (October): 650-661. (JSTOR link).

Staubus, G. J. 1968. Testing inventory accounting. The Accounting Review (July): 413-424. (JSTOR link).

Staubus, G. J. 1975. The responsibility of accounting teachers. The Accounting Review (January): 160-170. (JSTOR link).

Staubus, G. J. 1976. The effects of price-level restatements on earnings. The Accounting Review (July): 574-589. (JSTOR link).

Staubus, G. J. 1985. An induced theory of accounting measurement. The Accounting Review (January): 53-75. (JSTOR link).

Staubus, G. J., G. H. Sorter, C. T. Horngren. 1963. Direct, relevant or absorption costing? The Accounting Review (January): 64-74. (JSTOR link).

Stead, G. W. 1948. Toward a synthesis of accounting doctrine. The Accounting Review (October):  355-359. (JSTOR link).

Steele, H. M. 1959. Managerial uses and limitations of uniform dollar accounting data. The Accounting Review (April): 242-249. (JSTOR link).

Steinbart, P. J. 1987. The construction of a rule-based expert system as a method for studying materiality judgments. The Accounting Review (January): 97-116. (JSTOR link).

Stelson, H. E. 1951. Finding the yield on a bond. The Accounting Review (October): 538-539. (JSTOR link).

Stelson, H. E. 1952. The rate of interest in installment payment plans. The Accounting Review (July):  366-369. (JSTOR link).

Stelson, H. E. and R. W. Snyder. 1953. Finding the rate of interest. The Accounting Review (October): 554-561. (JSTOR link).

Stelson, H. E. and R. W. Snyder. 1954. Note on installment loan rebates. The Accounting Review (January): 72-73. (JSTOR link).

Stempf, V. H. 1938. A critique of the tentative statement of accounting principles. The Accounting Review (March): 55-62. (JSTOR link).

Stempf, V. H. 1944. Termination and renegotiation. The Accounting Review (April): 117-130. (JSTOR link).

Stephan, F. F. 1960. Faulty advice about statistical sampling - Some comments on "A simplified statistical technique for use in verifying accounts receivable". The Accounting Review (January): 29-32. (JSTOR link).

Stephens, R. G. and V. Govindarajan. 1990. On assessing a firm's cash generating ability. The Accounting Review (January): 242-257. (JSTOR link).

Stephens, W. L. 1978. Earnings per share: A flow approach to teaching concepts and procedures: A comment. The Accounting Review (January): 260-262. (JSTOR link).

Sterling, R. R. 1962. Determination of goodwill and bonus on the admission of a partner. The Accounting Review (October): 766-768. (JSTOR link).

Sterling, R. R. 1967. A case of valuation and learned cognitive dissonance. The Accounting Review (April): 376-378. (JSTOR link).

Sterling, R. R. 1967. Elements of pure accounting theory. The Accounting Review (January): 62-73. (JSTOR link).

Sterling, R. R. 1968. The going concern: An examination. The Accounting Review (July): 481-502. (JSTOR link).

Sterling, R. R. 1970. On theory construction and verification. The Accounting Review (July): 444-457. (JSTOR link).

Sterling, R. R. and R. E. Flaherty. 1971. The role of liquidity in exchange valuation. The Accounting Review (July): 441-456. (JSTOR link).

Sterling, R. R., J. O. Tollefson and R. E. Flaherty. 1972. Exchange valuation: An empirical test. The Accounting Review (October): 709-721. (JSTOR link).

Stettler, H. F. 1943. Classification of auditing questions. The Accounting Review (October): 293-306. (JSTOR link).

Stettler, H. F. 1954. Auditing standards and competence of evidential matter. The Accounting Review (January): 121-126. (JSTOR link).

Stettler, H. F. 1962. Break-even analysis: Its uses and misuses. The Accounting Review (July): 460-463. (JSTOR link).

Stettler, H. F. 1964. Auditing and accounting systems: A marriage proposal. The Accounting Review (January): 173-175. (JSTOR link).

Stettler, H. F. 1965. Accreditation of collegiate accounting programs. The Accounting Review (October): 723-730. (JSTOR link).

Stettler, H. F. 1972. An experiment in education for the profession. The Accounting Review (July): 614-617. (JSTOR link).

Stettler, H. F. 1975. Certificate programs: Certified Internal Auditor. The Accounting Review (October): 904-907. (JSTOR link).

Stettler, H. F. 1978. On giving guidance to the CPA candidate. The Accounting Review (April): 510-516. (JSTOR link).

Stevens, R. G. 1956. A motivation program to increase the effectiveness of accounting courses. The Accounting Review (October): 666-671. (JSTOR link). 

Stevenson, R. A. 1930. Accounting in the engineering curriculum. The Accounting Review (September): 205-207. (JSTOR link).

Stevenson, R. A. 1930. Short tests in accounting theory and practices. The Accounting Review (June): 182-187. (JSTOR link).

Stevenson, R. A. 1931. Avenues of entry to the accounting profession. The Accounting Review (June): 140-141. (JSTOR link).

Stevenson, R. E. 1956. Survey of petroleum-accounting course offerings. The Accounting Review (April): 316-317. (JSTOR link).

Stevenson, R. A. 1966. Corporate stock reacquisitions. The Accounting Review (April): 312-317. (JSTOR link).

Stewart, A. F. 1953. Accounting education-from the viewpoint of a member of a state board of accountancy. The Accounting Review (July):  350-355. (JSTOR link).

Stice, E. K. 1991. The market reaction to 10-K and 10-Q filings and to subsequent The Wall Street Journal earnings announcements. The Accounting Review (January): 42-55. (JSTOR link). (Part of a forum on accounting disclosures and stock prices).

Stice, E. K. 1992. A reply to a comment on the proper use of residuals in Patell's squared unexpected return statistic. The Accounting Review (January): 216-218. (JSTOR link).

Stice, H. R. 1939. Accounting theses. The Accounting Review (September): 312-315. (JSTOR link).

Stice, J. D. 1991. Using financial and market information to identify pre-engagement factors associated with lawsuits against auditors. The Accounting Review (July): 516-533. (JSTOR link).

Stickel, S. E. 1991. Common stock returns surrounding earnings forecast revisions: More puzzling evidence. The Accounting Review (April): 402-416. (JSTOR link).

Stickney, C. P. 1979. Current issues in the measurement and disclosure of corporate income taxes. The Accounting Review (April): 421-433. (JSTOR link).

Stickney, C. P. 1981. A note on optimal tax depreciation research. The Accounting Review (July): 622-625. (JSTOR link).

Stickney, C. P., R. L. Weil and M. A. Wolfson. 1983. Income taxes and tax-transfer leases: General Electric's accounting for a Molotov cocktail. The Accounting Review (April): 439-459. (JSTOR link).

Stoeckel, H. J. 1946. Loose-leaf and accounting. The Accounting Review (October): 380-385. (JSTOR link).

Stolle, C. D. 1976. Timing of the office visit: A factor in public accounting job selection. The Accounting Review (January): 139-141. (JSTOR link).

Stolle, C. D. 1977. Perceived differences among public accounting firms which affect job choices. The Accounting Review (April): 474-478. (JSTOR link).

Stolle, C. D. and P. W. Ljungdahl. 1974. Lower of cost or market decision matrix. The Accounting Review (October): 841-843. (JSTOR link).

Stone, D. E. 1967. The objective of financial reporting in the annual report. The Accounting Review (April): 331-337. (JSTOR link).

Stone, D. E. 1973. Computer simulation in financial accounting. The Accounting Review (April): 398-409. (JSTOR link).

Stone, M. and B. Bublitz. 1984. An analysis of the reliability of the FASB data bank of changing price and pension information. The Accounting Review (July): 469-473. (JSTOR link).

Stone, M. and J. Rasp. 1991. Tradeoffs in the choice between logit and OLS for accounting choice studies. The Accounting Review (January): 170-187. (JSTOR link).

Stone, V. W. 1960. A test for reversing entries. The Accounting Review (April): 318-320. (JSTOR link).

Stone, W. E. 1954. The comprehension gap for beginning accounting students. The Accounting Review (January): 138-140. (JSTOR link).

Stone, W. E. 1956. Intracompany pricing. The Accounting Review (October): 625-627. (JSTOR link).

Stone, W. E. 1959. The funds statement as an analysis tool. The Accounting Review (January): 127-130. (JSTOR link).

Stone, W. E. 1960. Can accounting meet the challenge of liberalized business education? The Accounting Review (July): 515-520. (JSTOR link).

Stone, W. E. 1960. Tax considerations in intracompany pricing. The Accounting Review (January): 45-50. (JSTOR link).

Stone, W. E. 1961. Developments in accounting instruction. The Accounting Review (July): 474-477. (JSTOR link).

Stone, W. E. 1964. Legal implications of intracompany pricing. The Accounting Review (January): 38-42. (JSTOR link).

Stone, W. E. 1965. Accounting doctoral programs in AACSB colleges of business administration. The Accounting Review (January): 190-195. (JSTOR link).

Stone, W. E. 1969. Antecedents of the accounting profession. The Accounting Review (April): 284-291. (JSTOR link).

Storey, R. K. 1959. Revenue realization, going concern and measurement of income. The Accounting Review (April): 232-238. (JSTOR link).

Storey, R. K. 1960. Cash movements and periodic income determination. The Accounting Review (July): 449-454. (JSTOR link).

St. Pierre, K. and J. A. Anderson. 1984. An analysis of the factors associated with lawsuits against public accountants. The Accounting Review (April): 242-263. (JSTOR link).

Strahlem, R. E. 1941. Teaching accounting with microfilm. The Accounting Review (March): 107-109. (JSTOR link).

Streuling, G. F. and G. L. Holstrum. 1972. Teaching machines versus lectures in accounting education: An experiment. The Accounting Review (October): 806-810. (JSTOR link).

Streuling, G. F. and T. R. Harper. 1973. Income tax questions on the CPA exam: Recent changes and future outlook. The Accounting Review (April): 429-432. (JSTOR link).

Strong, N. and M. Walker. 1993. The explanatory power of earnings for stock returns. The Accounting Review (April): 385-399. (JSTOR link).

Subcommittee on Accounting by Debtors and Creditors of the Committee on Financial Accounting Standards. 1977. The Accounting Review (Supplement): 178-184. (JSTOR link).

Subcommittee on IASC Exposure Draft Number 7 of the American Accounting Association's Committee on Financial Accounting Standards. 1977. The Accounting Review (Supplement): 197, 199-204. (JSTOR link).

Subcommittee on Depreciation Accounting - Proposed Statement International Accounting Standard (IASC) of the Committee on Financial Accounting Standards. 1977. The Accounting Review (Supplement): 185, 187-188. (JSTOR link).

Subcommittee on Establishing Materiality Criteria of the Committee on Financial Accounting Standards. 1976. Response to the Financial Accounting Standards Board's Discussion Memorandum Entitled "An Analysis of Issues Related to Criteria for Determining Materiality". The Accounting Review (Supplement): 243-256. (JSTOR link). Committee members are listed in the Front matter. (JSTOR link).

Subcommittee on Price-Level Reporting: Statement Prepared for Financial Accounting Standards Board. 1976. The Accounting Review (Supplement): 215-218. (JSTOR link). Committee members are listed in the Front matter. (JSTOR link).

Subcommittee on Price-Level Reporting of the Committee on Financial Accounting Standards: Report to the Financial Accounting Standards Board. 1976. The Accounting Review (Supplement): 259-261. (JSTOR link). Committee members are listed in the Front matter. (JSTOR link).

Subcommittee on the Accounting Treatment of Changing Prices of the Committee on Financial Accounting Standards. 1977. The Accounting Review (Supplement): 189, 191-196. (JSTOR link).

Subramanyam, K. R. 1996. Uncertain precision and price reactions to information. The Accounting Review (April): 207-219. (JSTOR link).

Summerhill, G. W. 1953. Administrative accounting in the accounting curriculum. The Accounting Review (January): 64-78. (JSTOR link).

Summers, E. L. 1968. Observation of effects of using alternative reporting practices. The Accounting Review (April): 257-265. (JSTOR link). (A study of accounting efficiency (r) in the airline industry).

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