Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Transfer
Pricing Main Page | Pricing Decisions Main Page
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Colbert, G. J. and B. H. Spicer. 1995. A multi-case investigation of a theory of the transfer pricing process. Accounting, Organizations and Society 20(6): 423-456.
Colbert, G. J. and B. H. Spicer. 1998. Linking activity-based costing and transfer pricing for improved decisions and behavior. Journal of Cost Management (May/June): 20-26.
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Cools, M. and J. C. P. Rossing. 2021. International transfer pricing: MNE dependency on knowledge of external tax consultants. Journal of Management Accounting Research 33(1): 33-51.
Cools, M. and R. Slagmulder. 2009. Tax-compliant transfer pricing and responsibility accounting. Journal of Management Accounting Research (21): 151-178.
Cools, M., C. Emmanuel and A. Jorissen. 2008. Management control in the transfer pricing tax compliant multinational enterprise. Accounting, Organizations and Society 33(6): 603-628.
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Cripe, B. M., A. Harmon and T. West. 2016. Lenzini Steel: The impact of transfer pricing and taxes on international operations. Issues in Accounting Education (November): 369-387.
Croft, D. and P. Finley. 1984. Transfer pricing in a research organization. Management Accounting UK (April): 32-33.
Crompton, W. H. 1972. Transfer pricing: A proposal. Management Accounting (April): 46-48.
Crow, S. and E. Sauls. 1994. Setting the right transfer price. Management Accounting (December): 41-47. (Fictitious case study related to Japan and China).
Curtis, S. and Y. Lahav. 2020. Forensic approaches to transfer pricing enforcement could restore billions in lost U.S. Federal and State tax losses: A case study approach. Journal of Forensic & Investigative Accounting 12(2): 284-315.
Curtis, S. L. 2016. Forensic approaches to transfer pricing compliance and enforcement. Journal of Forensic & Investigative Accounting 8(3): 359-400.
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Fremgen, J. M. 1970. Transfer pricing and management goals. Management Accounting (December): 25-31.
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Grabski, S. V. 1985. Transfer pricing in complex organizations: A review of recent empirical and analytical research. Journal of Accounting Literature (Spring): 33-75.
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Hesford, J. W., M. J. Turner and C. R. Thomas. 2022. 2023 Student Case Competition: Kunapipi Gardens: Transfer pricing in the service industry: The CEO of a resort hotel wants a new income statement format to better capture and understand the company's performance. Strategic Finance (August): 48-55.
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