Main Bibliography
Section A: AJ-AM

AA-AI | AJ-AM | AN-AQ | AR-AZ

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

A  |  B  | C  |  D  |  E  |  F  |  G  |  H |  I  |  J  |  K  |  L  |  M

  |  N  |  O  |  P  |  Q  |  R  |  S  |  T  | U  |  V  |  W  |  X Y Z

Ajayi, O. and J. Zhang. 2022. The joint effects of argument quality and interactivity on nonprofessional investors' perceptions of disclosure credibility and investment decisions. Journal of Information Systems (Fall): 1-26.

Ajiferuke, M. and J. Boddewyn. 1970. "Culture" and other explanatory variables in comparative management studies. The Academy of Management Journal 13(2): 153-163.

Ajiferuke, M. and J. Boddewyn. 1970. Socioeconomic indicators in comparative management. Administrative Science Quarterly 15(4): 453-458.

Ajinkya, B., R. Atiase and L. S. Bamber. 1986. Absorption versus direct costing: Income reconciliation and cost-volume profit analysis. Issues in Accounting Education (Fall): 268-281.

Ajinkya, B., S. Bhojraj and P. Sengupta. 2005. The association between outside directors, institutional investors and the properties of management earnings forecasts. Journal of Accounting Research (June): 343-376.

Ajinkya, B. B. 1980. An empirical evaluation of line-of-business reporting. Journal of Accounting Research (Autumn): 343-361.

Ajinkya, B. B. and M. J. Gift. 1984. Corporate managers' earnings forecasts and symmetrical adjustments of market expectations. Journal of Accounting Research (Autumn): 425-444.

Ajinkya, B. B. and P. C. Jain. 1989. The behavior of daily stock market trading volume. Journal of Accounting and Economics (November): 331-359.

Ajinkya, B. B., R. K. Atiase and M. J. Gift. 1991. Volume of trading and the dispersion in financial analysts' earnings forecasts. The Accounting Review (April): 389-401.

Akaaboune, O., L. H. Blix, L. G. Carrington and C. D. Henderson. 2022. Accountability in distance learning: The effect of remote proctoring on performance in online accounting courses. Journal of Emerging Technologies in Accounting 19(1): 121-131.

Akaaboune, O., R. Quarles and R. D. Burnett. 2021. Assessing the relevance of county-level eco-efficiency to single-family housing prices. Accounting and the Public Interest (21): 137-155.

Akamah, H. and S. Q. Shu. 2021. Large shareholder portfolio diversification and voluntary disclosure. Contemporary Accounting Research 38(4): 2918-2950.

Akao, Y. 1991. Hoshin Kanri: Policy Deployment for Successful TQM. Productivity Press.

Akbas, F., C. Jiang and P. D. Koch. 2017. The trend in firm profitability and the cross-section of stock returns. The Accounting Review (September): 1-32.

Akbas, F., F. Meschke and M. B. Wintoki. 2016. Director networks and informed traders. Journal of Accounting and Economics (August): 1-23.

Akçura, M. T. and K. Srinivasan. 2005. Research note: Customer intimacy and cross-selling strategy. Management Science (June): 1007-1012.

Akçura, M. T., Z. D. Ozdemir and M. S. Rahman. 2015. Online intermediary as a channel for selling quality-differentiated services. Decision Sciences 46(1): 37-62.

Aked, H. J. 1967. Control of fixed costs in relation to volume. Management Accounting (March): 12-20. (Related to capacity utilization and use of a method called S.P.U.R. by a chemical company).

Akerkar, R. and P. Sajja. 2009. Knowledge-Based Systems. Jones & Bartlett Publishers.

Akers, M. D. and G. Porter. 1995. Strategic planning at five world-class companies. Management Accounting (July): 24-31. (Field study).

Akers, M. D. and G. L. Porter. 1986. Expert systems for management accountants. Management Accounting (March): 30-34.

Akers, M. D. and J. L. Bellovary. 2006. What is fraud and who is responsible? Journal of Forensic Accounting 7(1): 247-256.

Akers, M. D. and T. V. Eaton. 2009. An examination of whistleblowing policies and mechanisms at universities. Journal of Forensic & Investigative Accounting 1(1): 1-26.

Akers, M. D., D. E. Giacomino and J. O. Courtney. 2014. A profile of top performers on the Uniform CPA Exam. The CPA Journal (August): 52-57.

Akers, M. D., D. E. Giacomino and J. P. Trebby. 1997. Designing and implementing an accounting assessment program. Issues in Accounting Education (Fall): 259-280. (Survey).

Akhtaruddin, M., M. A. Hossain, M. Hossain and L. Yao. 2009. Corporate governance and voluntary disclosure in corporate annual reports of Malaysian firms. Journal of Applied Management Accounting Research (Winter): 1-20.

Akins, B. 2018. Financial reporting quality and uncertainty about credit risk among ratings agencies. The Accounting Review (July): 1-22.

Akins, B., Y. Dou and J. Ng. 2017. Corruption in bank lending: The role of timely loan loss recognition. Journal of Accounting and Economics (April-May): 454-478.

Akins, B. K., J. Ng and R. S. Verdi. 2012. Investor competition over information and the pricing of information asymmetry. The Accounting Review (January): 35-58.

Akinyele, K. O., K. C. Demek and Y. Tian. 2023. Self-interest or public interest: The role of incentive schemes in public sector employees' decisions. Accounting and the Public Interest (23): 1-22.

Akinyele, K. O., V. Arnold and S. G. Sutton. 2020. Wording and saliency matter: The impact of incentive system and organization value statement on employees' performance. Behavioral Research In Accounting 32(1): 101-118.

Akono, H., H. Choi and K. E. Karim. 2022. Convertible debt usage and the pricing of audit services. Accounting Horizons (September): 21-43.

Akono, H., K. Karim and E. Nwaeze. 2019. Analyst rounding of EPS forecasts and stock recommendations. Advances in Accounting: Incorporating Advances in International Accounting (44): 68-80.

Akresh, A. and A. Reinstein. 2022. New possibilities when performing attestation services. Journal of Accountancy (July): 1-7.

Akresh, A. D. 2010. A risk model to opine on internal control. Accounting Horizons (March): 65-78.

Akresh, M., B. S. Bald, H. Dankner, L. E. Launer, T. A. McKenna and R. J. Poccia. 1991. Retiree health benefits. Management Accounting (April): 36-38.

Akresh, M. S. and J. Fuersich. 1994. Stock options: Accounting, valuation, and management issues. Management Accounting (March): 51-53.

Akroyd, C. and R. Kober. 2020. Imprinting founders' blueprints on management control systems. Management Accounting Research (March): 100645.

Akroyd, C., S. S. N. Biswas and S. Chuang. 2016. How management control practices enable strategic alignment during the product development process. Advances in Management Accounting (26): 99-138.

Akter, M., J. Y. Lee and Y. Monden. 1999. Motivational impacts of the type and tightness of target cost information: A laboratory experiment. Advances In Management Accounting (8): 159-171.

Akula, V. 2008. Business basics at the base of the pyramid. Harvard Business Review (June): 53-57.

Al-Ajmi, J. 2009. Audit firm, corporate governance, and audit quality: Evidence from Bahrain. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 64-74.

Al-Ajmi, J., N. Al-Saleh and H. A. Hussain. 2011. Investment appraisal practices: A comparative study of conventional and Islamic financial institutions. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 111-124.

Al-Hadi, A. and A. Habib. 2023. Consequences of state-level regulations in accounting, finance, and corporate governance: A review. Advances in Accounting (60): 100630.

Al-Hadi, A., G. Taylor and G. Richardson. 2022. Are corruption and corporate tax avoidance in the United States related? Review of Accounting Studies 27(1): 344-389.

Al-Hebry, A. A. 2017. Proposed framework to determine appropriateness of cost accounting methods. Cost Management (March/April): 6-15.

Al-Hogail, A. A. and G. J. Previts. 2001. Raymond J. Chambers' contributions to the development of accounting thought. The Accounting Historians Journal 28(2): 1-30.

Al-Moshaigeh, A., D. Dickins and J. L. Higgs. 2019. Cybersecurity risks and controls: Is the AICPA's SOC for cybersecurity a solution? The CPA Journal (June): 36-41.

Al-Omiri, M. 2011. A survey study of the organization and behavioural factors influencing the adoption and success of ABC in KSA companies. Cost Management (March/April): 29-42.

Al-Omiri, M. and C. Drury. 2007. A survey of factors influencing the choice of product costing systems in UK organizations. Management Accounting Research (December): 399-424.

Al-Omiri, M. and C. Drury. 2007. Organizational and behavioral factors influencing the adoption and success of ABC in the UK. Cost Management (November/December): 38-48.

Al-Qady, M. and S. El-Helbawy. 2016. Integrating target costing and resource consumption accounting. Journal of Applied Management Accounting Research (Winter).

Al-Qady, M. A. and S. M. El-Helbawy. 2023. Lean transformation in institutional complexity: Part I. Cost Management (July/August): 14-21.

Al-Shurafat, H., C. Beattie, G. Jones and J. Sands. 2019. Forensic accounting core and interdisciplinary curricular components in Australian universities: Analysis of websites. Journal of Forensic & Investigative Accounting 11(2): 353-365.

Al-Tuwaijri, S. A., T. E. Christensen and K. E. Hughes II. 2004. The relations among environmental disclosure, environmental performance, and economic performance: A simultaneous equations approach. Accounting, Organizations and Society 29(5-6): 447-471.

Al-Zoubi, H. A., J. A. O'Sullivan, A. I. Al-Maghyereh and B. J. Lambe. 2023. Disentangling sentiment from cyclicality in firm capital structure. Abacus 59(2): 570-605.

Alagiah, R. 2004. Management accounting, racism, division and exploitation: The case of the Malaysian plantations industry. Journal of Applied Management Accounting Research (Summer): 69-80.

Alagiah, R. 2006. The object and the subject of accounting budgets: Evidence of early use by British colonial houses. Journal of Applied Management Accounting Research (Summer): 63-76.

Alaix, J. R. 2014. The CEO of Zoetis on how he prepared for the top job. Harvard Business Review (June): 41-44.

Alali, F. 2018. Teaching students financial statements' assertions: Crisp-Drinks Case. Journal of Forensic & Investigative Accounting 10(3): 438-444.

Alali, F. and L. Cao. 2010. International financial reporting standards - credible and reliable? An overview. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 79-86.

Alali, F. and S. I. Wang. 2017. Characteristics of financial restatements and frauds. The CPA Journal (November): 32-41.

Alali, F. and S. I. Wang. 2018. Conflict minerals disclosure requirements and corporate social responsibility: Trends, challenges, and opportunities. The CPA Journal (July): 52-57.

Alali, F. and S. Romero. 2012. The use of the Internet for corporate reporting in the Mercosur (Southern common market): The Argentina case. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 157-167.

Alali, F. A. and C. Yeh. 2012. Cloud computing: Overview and risk analysis. Journal of Information Systems (Fall): 13-33.

Alali, F. A. and S. Romero. 2013. Benford's Law: Analyzing a decade of financial data. Journal of Emerging Technologies in Accounting (10): 1-39.

Alam, M. 1997. Budgetary process in uncertain contexts: A study of state-owned enterprises in Bangladesh. Management Accounting Research (June): 147-167.

Alam, P., N. Meonske and M. A. Pearson. 2003. Financial reporting integrity: IMA members speak out. Strategic Finance (May): 41-45. (Mixed opinions related to whether firms should be allowed to provide auditing and consulting services to the same client company).

Alamin, A. A., C. L. Wilkin, W. Yeoh and M. Warren. 2020. The impact of self-efficacy on accountants' behavioral intention to adopt and use accounting information systems. Journal of Information Systems (Fall): 31-46.

Alavi, M., Y. Yoo, D. R. Vogel. 1997. Using information technology to add value to management education. The Academy of Management Journal 40(6): 1310-1333.

Alawadhi, A. and P. E. Byrnes. 2019. Clustering university programs in accounting to enhance selection productivity: Precursor to recommendation system development. Journal of Emerging Technologies in Accounting 16(1): 65-79.

Alawattage, C. and S. Fernando. 2017. Postcoloniality in corporate social and environmental accountability. Accounting, Organizations and Society (60): 1-20.

Alawattage, C., C. Graham and D. Wickramasinghe. 2019. Microaccountability and biopolitics: Microfinance in a Sri Lankan village. Accounting, Organizations and Society (72): 38-60.

Albach, H. 1967. Long range planning in open-pit mining. Management Science (June): B549-B568.

Albanese, M. A. and S. Mitchell. 1993. Problem-based learning: A review of literature on its outcomes and implementation Issues. Academic Medicine (68): 52-81.

Albanese, R. 1966. Substitutional and essential authority. The Academy of Management Journal 9(2): 136-144.

Albanese, R. 1972. Profiles of P.O.M.C. The Academy of Management Journal 15(3): 371-374. (Surveys of 50 students' and 50 managers' sentiments towards the terms planning, organization, motivation, and control).

Albanese, R. 1973. Criteria for evaluating authority patterns. The Academy of Management Journal 16(1): 102-111.

Albaum, G. 1964. Horizontal information flow: An exploratory study. The Academy of Management Journal 7(1): 21-33.

Alber, L. 2014. The CEO of Williams-Sonoma on blending instinct with analysis. Harvard Business Review (September): 41-44.

Albergo, H. 1980. Building better controls in the commercial lending function. Management Accounting (February): 14-17.

Albersmann, B. T. and R. Quick. 2020. The impact of audit indicators on the timeliness of goodwill impairments: Evidence from the German setting. Abacus 56(1): 66-103.

Albert, A. B. M. 1976. A cash flow approach to corporate credit analysis. Management Accounting (April): 40-43.

Alberti, M. 2019. CMA: Elevating my career. Strategic Finance (September): 64.

Albery, M. 1953. Analysis versus interpretation of cost. The Accounting Review (July): 425-430.

Albin, M. J. 1992. Pasco Construction Company. Journal of Accounting Education 10(2): 349-355.

Albizri, A. and D. Appelbaum. 2021. Trust but verify: The Oracle paradox of blockchain smart contracts. Journal of Information Systems (Summer): 1-16.

Alblas, A. and M. Notten. 2021. Speed is significant in short-loop experimental learning: Iterating and debugging in high-tech product innovation. Decision Sciences 52(6): 1364-1402.

Albrecht, A., E. G. Mauldin and N. J. Newton. 2018. Do auditors recognize the potential dark side of executives' accounting competence? The Accounting Review (November): 1-28.

Albrecht, A., M. Glendening, K. Kim and R. Pereira. 2020. Auditor going concern opinions and bank systemic risk: Evidence from the 2007-2009 financial crisis. Auditing: A Journal of Practice & Theory 39(3): 1-28.

Albrecht, C., C. C. Albrecht, A. N. Sanford and V. M. Rocha. 2017. A better understanding of the Wells Fargo fraud: Through the lens of the fraud triangle. Cost Management (November/December): 35-40. (How employees rationalized their fraudulent activities).

Albrecht, C. C. and C. O. Albrecht. 2009. Data-driven fraud detection using detectlets. Journal of Forensic & Investigative Accounting 1(1): 1-24.

Albrecht, C. C., W. S. Albrecht and J. G. Dunn. 2001. Can auditors detect fraud? A review of the research evidence. Journal of Forensic Accounting (2): 1-12.

Albrecht, C. O., D. V. Holland, B. R. Skousen and C. J. Skousen. 2018. The significance of whistleblowing as an anti-fraud measure. Journal of Forensic & Investigative Accounting 10(1): 1-13.

Albrecht, M. H. Editor. 2000. International HRM: Managing Diversity in the Workplace. Blackwell Publishing.

Albrecht, W. D. 1995. A financial accounting and investment simulation game. Issues in Accounting Education (Spring): 127-141.

Albrecht, W. S. 1976. Estimation error in income determination. The Accounting Review (October): 823-837.

Albrecht, W. S. 1978. Estimation error in income determination: A reply. The Accounting Review (October): 1003-1004.

Albrecht, W. S. and C. O. Albrecht. 2004. Fraud Examination and Prevention. South-Western Educational Publishing.

Albrecht, W. S. and D. J. Searcy. 2001. Top 10 reasons why fraud is increasing in the U.S. Strategic Finance (May): 58-61.

Albrecht, W. S. and E. K. Stice. 2001. Management Accounting. Southwestern Thomson.

Albrecht, W. S. and J. Hoopes. 2009. An empirical assessment of commercial web-based professor evaluation services. Journal of Accounting Education 27(3): 125-132.

Albrecht, W. S. and J. L. Hoopes. 2014. Why audits cannot detect all fraud. The CPA Journal (October): 12-21.

Albrecht, W. S. and R. J. Sack. 2000. Accounting Education: Charting the Course through a Perilous Future. Accounting education Series (16): American Accounting Association.

Albrecht, W. S., C. C. Albrecht and C. O. Albrecht. 2001. Conducting a pro-active fraud audit: A case study. Journal of Forensic Accounting (2): 203-218.

Albrecht, W. S., C. C. Albrecht and C. O. Albrecht. 2003. Forensic Accounting. South-Western Publishing.

Albrecht, W. S., C. C. Albrecht and C. O. Albrecht. 2004. Fraud and corporate executives: Agency, stewardship and broken trust. Journal of Forensic Accounting (5): 109-130.

Albrecht, W. S., D. C. C.ark, J. M. Smith, K. D. Stocks and L. W. Woodfield. 1994. An accounting curriculum for the next century. Issues in Accounting Education (Fall): 401-425.

Albrecht, W. S., L. L. Lookabill and J. C. McKeown. 1977. The time-series properties of annual earnings. Journal of Accounting Research (Autumn): 226-244.

Albrecht, W. S., O. Johnson, L. L. Lookabill and D. J. H. Watson. 1977. A comparison of the accuracy of corporate and security analysts' forecasts of earnings: A comment. The Accounting Review (July): 736-740.

Albright, M. 2016. Servant leadership: Not just buzzwords. Strategic Finance (October): 19-20.

Albright, M. 2018. Fascism: A Warning. HarperCollins.

Albright, T. 1995. Software for Activity-Based Management. Journal of Cost Management. (Spring): 6-25.

Albright, T. 2008. Mercedes-Benz all activity vehicle (AAV). IMA Educational Case Journal 1(1): 1-4.

Albright, T., B. Hudgens, P. E. Juras and B. Petty. 2015. Jenny's Cycle Components: Managing a lean supply chain. 2016 Student Case Competition. Strategic Finance (August): 70-77.

Albright, T., B. Hudgens, P. Juras and B. Petty. 2016. Kate's cycle components. IMA Educational Case Journal 9(2): 1-7.

Albright, T., S. Davis and A. Hibbets. 2001. Tri-Cities community bank: A balanced scorecard case. Strategic Finance (October): 54-59.

Albright, T., S. Davis and A. R. Hibbets. 2009. Tri-Cities Community Bank - A balanced scorecard case. IMA Educational Case Journal 2(1): 1-7.

Albright, T. L. 1999. Forest Hill Paper Company. Strategic Finance (December): 49-52. (The 2000 student case competition).

Albright, T. L. 2008. Forest Hill Paper Company. IMA Educational Case Journal 1(2): 1-4.

Albright, T. L. 2014. Over-land Trucking and Freight: Relevant costs for decision making. IMA Educational Case Journal 7(2): 1-6.

Albright, T. L. and H. Roth. 1992. The measurement of quality costs: An alternative paradigm. Accounting Horizons (June): 15-27. (Summary).

Albright, T. L. and H. Roth. 1993. Controlling quality on a multidimensional level. Journal of Cost Management (Spring): 29-37. (Summary).

Albright, T. L. and H. P. Roth. 1994. Managing quality through the quality loss function. Journal of Cost Management (Winter): 20-37. (Summary).

Albright, T. L. and J. M. Reeve. 1992. A case study on the impact of material yield related cost drivers on economic improvement. Journal of Management Accounting Research (4): 20-43.

Albright, T. and S. Davis. 1999. The elements of supply chain management. International Journal of Strategic Cost Management (Autumn): 49-65.

Albright, T. L. and T. A. Lee. 1995. A case study of the organizational effects of accounting information within a manufacturing environment. Advances in Management Accounting (4): 27-43.

Albright, T. L. and T. Smith 1996. Software for activity-based costing. Journal of Cost Management. (Fall): 47-58.

Albright, T. L., C. A. Gerber and P. Juras. 2014. How Naval Aviation uses the balanced scorecard. Strategic Finance (October): 20-28.

Albright, T. L., G. P. Moynihan, R. G. Batson and E. Henderson. 1998. Activity-based relationships among management information systems and service organization revenues: A Markov process. Advances in Management Accounting (6): 195-213.

Albright, T. L., P. E. Juras and R. Elrod. 2013. Starfire's Dilemma: Capacity at what cost? Strategic Finance (August): 55-59. (2014 Student case competition).

Albright, T. L., R. W. Ingram and M. A. Lawley. 1992. The Beville Manufacturing case: Using factory-simulation software to teach the concepts of activity-based costing and nonfinancial performance measures. Journal of Accounting Education 10(2): 329-348.

Albring, S., D. Robinson and M. Robinson. 2014. Audit committee financial expertise, corporate governance, and the voluntary switch from non-auditor-provided tax services. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 81-94.

Albring, S. M. and R. J. Elder. 2020. Research initiatives in accounting education: Managing academic programs. Issues in Accounting Education (November): 61-74.

Albring, S. M. and X. Xu. 2018. Management earnings forecasts, managerial incentives, and risk-taking. Advances in Accounting: Incorporating Advances in International Accounting (42): 48-69.

Albring, S. M., R. J. Elder and M. A. Franklin. 2019. Transocean and the history of tax inversions. Issues in Accounting Education (February): 1-12.

Albuquerque, A. 2009. Peer firms in relative performance evaluation. Journal of Accounting and Economics (October): 69-89.

Albuquerque, A., B. Bennet, C. Custodio and D. Cvijanovic. 2023. CEO compensation and real estate prices: Pay for luck or pay for action? Review of Accounting Studies 28(4): 2401-2447.

Albuquerque, A., B. Chen, Q. Dong and E. J. Riedl. 2019. Ex post settling up in cash compensation: New evidence. Contemporary Accounting Research 36(4): 2283-2318.

Albuqueque, A. M. 2014. Do growth-option firms use less relative performance evaluation? The Accounting Review (January): 27-60.

Alcácer, J. 2006. Location choices across the value chain: How activity and capability influence collocation. Management Science (October): 1457-1471.

Alcacer, J. and M. Zhao. 2012. Local R&D strategies and multilocation firms: The role of internal linkages. Management Science (April): 734-753.

Alciatore, M., P. Easton and N. Spear. 2000. Accounting for the impairment of long-lived assets: Evidence from the petroleum industry. Journal of Accounting and Economics (April): 151-172.

Alciatore, M. L. 1993. New evidence on SFAS No. 69 and the components of the change in reserve value. The Accounting Review (July): 639-656.

Alciatore, M. L. and C. C. Dee. 2006. Environmental disclosures in the oil and gas industry. Environmental Accounting: Commitment or Propaganda. Advances in Environmental Accounting & Management (3): 49-75.

Alciatore, M. L. and P. Drake. 1996. Introductory financial accounting instructional case: Thomas Quinn Manufacturing: Venture capital funding for a high-tech start-up firm. Issues in Accounting Education (Fall): 377-391.

Alcide, P. E. 1986. ABCs of inventory management. Practical Accountant (August): 36.

Alcock, J. and E. Steiner. 2017. The interrelationships between REIT capital structure and investment. Abacus 53(3): 371-394.

Alcock, J. and E. Steiner. 2017. Unexpected inflation, capital structure, and real risk-adjusted firm performance. Abacus 53(2): 273-298.

Alcouffe, S., N. Berland and Y. Levant. 2008. Actor-networks and the diffusion of management accounting innovations: A comparative study. Management Accounting Research (March): 1-17.

Alden, M. E., D. M. Bryan, B. J. Lessley and A. Tripathy. 2012. Detection of financial statement fraud using evolutionary algorithms. Journal of Emerging Technologies in Accounting (9): 71-94.

Alder, D. H. 1969. Organizing for international operations. Management Accounting (May): 28-34.

Alderfer, C. P. 1967. An organizational syndrome. Administrative Science Quarterly 12(3): 440-460.

Alderfer, C. P. 1977. A critique of Salancik and Pfeffer's examination of need-satisfaction theories. Administrative Science Quarterly 22(4): 658-669.

Alderfer, C. P. and K. K. Smith. 1982. Studying intergroup relations embedded in organizations. Administrative Science Quarterly 27(1): 35-65.

Alderfer, C. P. and R. A. Guzzo. 1979. Life experiences and adults' enduring strength of desires in organizations. Administrative Science Quarterly 24(3): 347-361.

Alderfer, C. P. and R. A. Guzzo. 1980. Errata: Life experiences and adults' enduring strength of desires in organizations. Administrative Science Quarterly 25(1): 147.

Alderfer, C. P., R. E. Kaplan and K. K. Smith. 1974. The effect of variations in relatedness need satisfaction on relatedness desires. Administrative Science Quarterly 19(4): 507-532.

Alderman, C. W. and J. K. Alderman. 1977. The impact of inflation on the taxation of capital gains and losses. Management Accounting (December): 53-56.

Alderman, C. W., G. E. Summers and M. J. Welsh. 1983. The trend toward soft data in accounting. Management Accounting (December): 34-35, 38-39.

Alderman, J. 2021. Auditor litigation risk: A review of past perspectives, recent developments, and emerging issues. Journal of Forensic & Investigative Accounting 13(1): 26-40.

Alderman, J. 2021. Women in the smart machine age: Addressing emerging risks of an increased gender gap in the accounting profession. Journal of Accounting Education (55): 100715.

Alderman, J. 2023. Discussion of: The effect of client gender and negotiation style on auditor's proposed audit adjustments. Advances in Accounting (62): 100675.

Alderman, J. and S. J. Jollineau. 2020. Can audit committee expertise increase external auditors' litigation risk? The moderating effect of audit committee independence. Contemporary Accounting Research 37(2): 717-740.

Alderson, W. 1929. Cost accounting for distribution in retail grocery stores. N.A.C.A Bulletin (October 1).

Alderson, W. 1959. Perspectives on the planning process. The Journal of the Academy of Management 2(3): 181-196.

Aldhizer, G. R. and P. Juras. 2015. Improving the effectiveness and efficiency of healthcare delivery systems. The CPA Journal (January): 66-71.

Aldhizer, G. R. III. 2015. Small firm audit partner hiring crisis: A role play for critical thinking and negotiation skills. Issues in Accounting Education (November): 275-296.

Aldhizer, G. R. III. 2017. Visual and text analytics: The next step in forensic auditing and accounting. The CPA Journal (June): 30-33.

Aldhizer, G. R. III. and A. Collins. 2014. Adapting neural networks for internal controls. Strategic Finance (July): 40-46.

Aldhizer, G. R., III. and C. Hetherington. 2020. SJCC forensic investigating involving internet data. Journal of Forensic & Investigative Accounting 12(3): 523-534.

Aldhizer, G. R. III. and L. D. Turner. 2003. How to pick a consulting firm. Strategic Finance (March): 40-45.

Aldhizer, G. R. III., D. R. Martin and J. F. Cotter. 2009. Do markets react to required and voluntary disclosures associated with auditor realignments? Advances in Accounting: Incorporating Advances in International Accounting 25(1): 1-12.

Aldhizer, G. R. III and J. R. Bowles, Jr. 2011. Mitigating the growing threat to sensitive data: 21st century mobile devices. The CPA Journal (May): 58-63.

Aldhizer, G. R. III., L. D. Turner and M. D. Shank. 2002. Determinants of consulting service quality for accounting and nonaccounting service providers. Journal of Information Systems (Spring): 61-74.

Aldhizer, G. R. III, P. E. Juras and D. R. Martin. 2008. Using automated identity and access management controls. The CPA Journal (September): 66-71.

Aldrich, H. E. 1972. Reply to Hilton: Seduced and abandoned. Administrative Science Quarterly 17(1): 55-57.

Aldrich, H. E. 1972. Technology and organizational structure: A reexamination of the findings of the Aston group. Administrative Science Quarterly 17(1): 26-43.

Aldrich, J. H., and F. D. Nelson. 1984. Linear Probability, Logit and Probit Models. Newbury Park, CA: Sage.

Aldridge, C. R. and J. L. Colbert. 1997. We need better financial reporting. Management Accounting (July): 32-36. (Discussion of the need for nonfinancial and forward-looking information as well as financial and historical information).

Aldy, J. E. and G. Gianfrate. 2019. Future-proof your climate strategy. Harvard Business Review (May/June): 86-97.

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Ali, A. and W. Zhang. 2015. CEO tenure and earnings management. Journal of Accounting and Economics (February): 60-79.

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Ali, A., K. D. Wei and Y. Zhou. 2011. Insider trading and option grant timing in response to fire sales (and purchases) of stock mutual funds. Journal of Accounting Research (June): 595-632.

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Ali, A., M. T. Durney, J. Fisch and H. Kyung. 2023. Managers' private communications with analysts: The effect of SEC v. Siebel Systems, Inc. Contemporary Accounting Research 40(3): 1641-1670.

Ali, A., N. Li and W. Zhang. 2019. Restrictions on managers' outside employment opportunities and asymmetric disclosure of bad versus good news. The Accounting Review (September): 1-25.

Ali, A., S. Klasa and E. Yeung. 2014. Industry concentration and corporate disclosure policy. Journal of Accounting and Economics (November-December): 240-264.

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Ali, A., T. Chen and S. Radhakrishnan. 2007. Corporate disclosures by family firms. Journal of Accounting and Economics (September): 238-286.

Ali, A., X. Chen, T. Yao and T. Yu. 2008. Do mutual funds profit from the accruals anomaly? Journal of Accounting Research (March): 1-26.

Ali, C. B., S. Boubaker and M. Magnan. 2020. Auditors and the principal-principal agency conflict in family controlled firms. Auditing: A Journal of Practice & Theory 39(4): 31-55.

Ali, H. F. 1994. A multicontribution activity-based income statement. Journal of Cost Management (Fall): 45-54. (Summary. Ali's statement shows profit at the product level, product line level, the operations level, and the facility level. Kaplan suggested something like this in Robinson, M. A., ed. 1990. Contribution margin analysis: No longer relevant/strategic cost management: The new paradigm. Journal of Management Accounting Research (2): 1-32. Summary of Kaplan & Shank arguments).

Ali, S., P. Green and A. Robb. 2013. Measuring top management's IT governance knowledge absorptive capacity. Journal of Information Systems (Spring): 137-155.

Ali, S., P. Green and A. Robb. 2015. Information technology investment governance: What is it and does it matter? International Journal of Accounting Information Systems (18): 1-25.

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Alkafaji, Y., K. Gleason and Y. Kannan. 2022. Prescription for fraud: NMC Health Group. Journal of Forensic & Investigative Accounting 14(3): 529-545.

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Allais, M. 1957. Method of appraising economic prospects of mining exploration over large territories: Algerian Sahara case study. Management Science (July): 285-347.

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Allard, W. 1969. [Illustration]: Amish barn-raising at Mascot, Pennsylvania. Administrative Science Quarterly 14(3): 356.

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Allee, K. D. and D. D. Wangerin. 2018. Auditor monitoring and verification in financial contracts: Evidence from earnouts and SFAS 141(R). Review of Accounting Studies 23(4): 1629-1664.

Allee, K. D. and M. D. Deangelis. 2015. The structure of voluntary disclosure narratives: Evidence from tone dispersion. Journal of Accounting Research (May): 241-274.

Allee, K. D., B. A. Badertscher and T. L. Yohn. 2020. Private versus public corporate ownership: Implications for future changes in profitability. Journal of Management Accounting Research 32(2): 27-55.

Allee, K. D., B. Baik and Y. Roh. 2021. Detecting financial misreporting with real production activity: Evidence from an electricity consumption analysis. Contemporary Accounting Research 38(3): 1581-1615.

Allee, K. D., B. Bushee, T. J. Kleppe and A. T. Pierce. 2022. Did the Siebel systems case limit the SEC's ability to enforce regulation fair disclosure? Journal of Accounting Research (September): 1235-1291.

Allee, K. D., C. Do and M. Sterin. 2021. Product market competition, disclosure framing, and casting in earnings conference calls. Journal of Accounting and Economics (August): 101405.

Allee, K. D., D. Erickson, A. M. Esplin and T. L. Yohn. 2020. The characteristics, valuation methods, and information use of valuation specialists. Accounting Horizons (September): 23-38.

Allee, K. D., D. P. Lynch, K. R. Petroni and J. H. Schroeder. 2015. Do property taxes affect real operating decisions and market prices for crude oil? Contemporary Accounting Research 32(2): 736-762.

Allee, K. D., M. D. DeAngelis and J. R. Moon Jr. 2018. Disclosure scriptability. Journal of Accounting Research (May): 363-430.

Allee, K. D., N. Bhattacharya, E. L. Black and T. E. Christensen. 2007. Pro forma disclosure and investor sophistication: External validation of experimental evidence using archival data. Accounting, Organizations and Society 32(3): 201-222.

Alleman, R. H. 1982. Why ITT likes FAS 52. Management Accounting (July): 22-29.

Alleman, R. H. 1985. Comptrollership at ITT. Management Accounting (May): 24-30.

Allen, A. and A. Woodland. 2010. Education requirements, audit fees, and audit quality. Auditing: A Journal of Practice & Theory 29(2): 1-25.

Allen, A. and A. M. Woodland. 2006. The 150-hour requirement and the number of CPA exam candidates , pass rates, and the number passing. Issues in Accounting Education (August): 173-193. ( From errata, Issues in Accounting Education (February): 345. The number of CPA exam candidates and number passing the exam was incorrectly reported in Table 1. The number passing for 1992 is 35,083, and the number of candidates in 1993 and 2003 is 140,206 and 108,929 respectively).

Allen, A. and K. Ramanna. 2013. Towards an understanding of the role of standard setters in standard setting. Journal of Accounting and Economics (February): 66-90.

Allen, A., M. F. Lewis-Western and K. Valentine. 2022. The innovation and reporting consequences of financial regulation for your life-cycle firms. Journal of Accounting Research (March): 45-95.

Allen, A. C. and A. M. Woodland. 2012. Response to: The ongoing debate about the impact of the 150-hour education requirement on the supply of certified public accountants. Issues in Accounting Education (November): 1045-1057.

Allen, A. D. 1968. Accounting for and controlling staff work. Management Accounting (February): 31-34.

Allen, A. F. 1907. Operating statistics for street railways. Journal of Accountancy (July): 211-215.

Allen, B. 1987. Make information services pay its own way. Harvard Business Review (January-February): 57-63.

Allen, B. 2018. The trouble with nondisclosure agreements in attest engagements. Journal of Accountancy (May): 32-34.

Allen, B. H. and W. R. LaFollette. 1977. Perceived organizational structure and alienation among management trainees. The Academy of Management Journal 20(2): 334-341.

Allen, B. R. 1969. Computer time-sharing. Management Accounting (January): 36-38, 47.

Allen, B. R., E. R. Brownlee, M. E. Haskins, L. J. Lynch and J. W. Rotch. 2004. Cases in Management Accounting and Control Systems (4th Edition). Prentice Hall.

Allen, B. R., P. W. Farris, D. E. Mills, and R.J. Sack. 2011. Vendor incentives: Out of the shadows and into the sunlight. The CPA Journal (June): 6-11.

Allen, C. 2006. Ethics rules get tighter. Journal of Accountancy (December): 59-64.

Allen, C. 2010. Comparing the ethics codes: AICPA and IFAC. Journal of Accountancy (October): 24-33.

Allen, C. 2011. Benefits of effective quality control systems in accounting firms. The CPA Journal (January): 52-57.

Allen, C. 2011. Improving the code of professional conduct. Journal of Accountancy (June): 38-43.

Allen, C. 2018. The importance of independence: Considerations for growing firms. The CPA Journal (March): 12-13.

Allen, C. 2022. Can a CPA firm loan staff to an attest client? Journal of Accountancy (May): 1-7.

Allen, C. 2022. Untangling client affiliates. Journal of Accountancy (August): 1-6.

Allen, C. and L. Snyder. 2017, AICPA proposal raises the ethical bar: Incorporating international standards into the code of professional conduct. The CPA Journal (March): 50-57.

Allen, C. and R. Bunting. 2008. A global standard for professional ethics. Journal of Accountancy (May): 46-51.

Allen, C., C. E. Landes and L. A. Snyder. 2007. Navigating the crossroads of control and independence: Practical guidance for private company auditors. Journal of Accountancy (December): 42-46.

Allen, C. B. 1928. The income tax - Administrative aspects. The Accounting Review (March): 7-13.

Allen, C. B. 1953. Operational analysis - Statistical approach. N.A.C.A. Bulletin (December): 459-476.

Allen, C. B. 1955. Introduction to model building on account data. N.A.C.A. Bulletin (June): 1320-1333. (Converting a profit and loss statement into an income model, i.e., stating the relationships on the P&L statement in terms of algebraic equations).

Allen, C. B. 1957. Distribution of national, divisional overheads. N.A.C.A. Bulletin (June): 1237-1249.

Allen, C. B. 1960. Price analysis for recommendations to management. N.A.A. Bulletin (July): 71-80.

Allen, C. B. 1961. Evaluation of capital projects - An application of the investor's method. N.A.A. Bulletin (January): 45-54. (The cash rate of return or investor's method of calculating the return on investment).

Allen, C. B. 1961. Pros and cons of andquot;lease-purchaseandquot; plans. N.A.A. Bulletin (August): 91-92.

Allen, C. E. 1927. The growth of accounting instruction since 1900. The Accounting Review (June): 150-166.

Allen, C. E. 1935. The written report in accounting systems. The Accounting Review (March): 26-28.

Allen, C. R. 2018. A new take on ethics and independence. Journal of Accountancy (December): 44-47, 50-51.

Allen, C. R. 2018. How data-hosting services affect independence: Hosting an attest client's data or records leads to impairment under a new interpretation. Journal of Accountancy (January): 42-45.

Allen, C. R. and D. N. Mair. 2019. Disclosure of noncompliance with laws and regulations: What whistleblower protections exist for CPAs? The CPA Journal (March): 30-35.

Allen, D. 1992. Financial management: The leading edge of management accountancy. Management Accounting (June): 53-54.

Allen, D. G. and K. McDermott. 1993. Accounting for Success: A History of Price Waterhouse in America 1890-1990. Harvard Business School Press.

Allen, D. H. 1954. How we developed and use standard costs. N.A.C.A. Bulletin (November): 362-372.

Allen, E., D. E. O'Leary, H. Qu and C. W. Swenson. 2021. Tax specific versus generic accounting-based textual analysis and the relationship with effective tax rates: Building context. Journal of Information Systems (Summer): 115-147.

Allen, E. J., C. R. Larson and R. G. Sloan. 2013. Accrual reversals, earnings and stock returns. Journal of Accounting and Economics (July): 113-129.

Allen, E. J., J. C. Allen, S. Raghavan and D. H. Solomon. 2023. On tax efficiency of startup firms. Review of Accounting Studies 28(4): 1887-1928.

Allen, F. 1907. Professionals ethics. Journal of Accountancy (December): 97-99.

Allen, F. and D. Gale. 2000. Corporate governance and competition. In Vives, X. (ed) Corporate Governance: Theoretical and Empirical Perspectives. Cambridge University Press.

Allen, F. and E. Carletti. 2008. Mark-to-market accounting and liquidity pricing. Journal of Accounting and Economics (August): 358-378.

Allen, H. and S. Sullivan. 2006. Seeing the andquot;health care costs. Harvard Business Review (February): 48-56.

Allen, J. and C. Zook. 2022. When your business needs a second growth engine: Here's how to build one. Harvard Business Review (May/June): 76-85.

Allen, J. and P. Riemer. 2008. The CMA distinction for young professions. Strategic Finance (October): 16-18, 61.

Allen, J., C. Robinson and D. Stewart. 2001. Lean manufacturing: A plant floor guide. Society of Manufacturing Engineers.

Allen, J. D. 1962. Controlling costs of lost, defective and obsolete parts. N.A.A. Bulletin (November): 57-60.

Allen, J. L. and M. Scher. 1979. Risk analysis for nonmathematicians. Management Accounting (October): 55-58.

Allen, J. R. 1977. The auditor's relationship to the development of data processing controls. Management Accounting (November): 39-42.

Allen, J. S. and P. Bycio. 1997. An evaluation of the educational testing service major field achievement test in business. Journal of Accounting Education 15(4): 503-514.

Allen, L., J. Boudoukh and A. Saunders. 2003. Understanding Market, Credit, and Operational Risk: The Value at Risk Approach. Blackwell Publishing.

Allen, L. E. 1958. Toward more clarity in business communications by modern logical methods. Management Science (October): 121-135.

Allen, L. H. 1914. Payroll distribution on construction work. Journal of Accountancy (July): 38-46.

Allen, L. H. 1915. Accounts for material on engineering construction. Journal of Accountancy (May): 352-358.

Allen, L. H. 1917. Cost accounting for the contractor. Journal of Accountancy (March): 177-184.

Alles, M. 2018. Examining the role of the AIS research literature using the natural experiment of the 2018 JIS conference on cloud computing. International Journal of Accounting Information Systems (31): 58-74.

Alles, M. and G. L. Gray. 2020. Will the medium become the message? A framework for understanding the coming automation of the audit process. Journal of Information Systems (Summer): 109-130.

Allen, M., C. Renner and D. English. 2004. Evaluating the corporate board. Strategic Finance (January): 37-43.

Allen, M. K. 1987. The Development of an Artificial Intelligence System for Inventory Management. Council of Logistics Management.

Allen, M. P. and S. K. Panian. 1982. Power, performance, and succession in the large corporation. Administrative Science Quarterly 27(4): 538-547.

Allen, M. P., S. K. Panian and R. E. Lotz. 1979. Managerial succession and organizational performance: A recalcitrant problem revisited. Administrative Science Quarterly 24(2): 167-180.

Allen, N. J. and J. P. Meyer. 1990. Organizational socialization tactics: A longitudinal analysis of links to newcomers' commitment and role orientation. The Academy of Management Journal 33(4): 847-858.

Allen, P. W. and C. K. Ng. 1997. Financial stake and support for banning trade names, commissions, referral fees and contingent fees. Accounting Horizons (March): 1-6.

Allen, R. 2005. Less is more. Strategic Finance (June): 44-49. (Improving the closing process).

Allen, R. D. 2013. US government spending, the national debt, and the role of accounting educators. Journal of Accounting Education 31(3): 215-231.

Allen, R. D. 2019. "The Winter Oak": Inspiring passion for teaching. Issues in Accounting Education (May): 11-21.

Allen, R. D. and R. J. Elder. 2001. An empirical investigation of the effectiveness of balance and invoice confirmations. Journal of Forensic Accounting (2): 219-236.

Allen, R. D., A. A. Gramling and D. R. Hermanson. 2023. Thinking like an auditor: Evaluating information to arrive at evidence-based conclusions. Accounting Horizons (December): 1-8.

Allen, R. D., D. R. Hermanson, T. M. Kozloski and R. J. Ramsay. 2006. Auditor risk assessment: Insights from the academic literature. Accounting Horizons (June): 157-177.

Allen, R. F., C. Park and S. Pilnick. 1974. The shadow organization. Management Accounting (January): 11-14.

Allen, R. N. 1950. Timely issuance of monthly reports - An outline of an early closing procedure. N.A.C.A. Bulletin (January): 637-642.

Allen, R. W. 1966. Factors influencing market penetration. Management Science (September): 22-41.

Allen, R. W. 1968. Staffing practices and problems of business units in the California state college system. The Academy of Management Journal 11(1): 75-89.

Allen, S. and R. Ramanan. 1990. Earnings surprises and prior insider trading: Tests of joint informativeness. Contemporary Accounting Research 6(2): 518-543.

Allen, S. A. 1978. Organizational choices and general management influence networks in divisionalized companies. The Academy of Management Journal 21(3): 341-365.

Allen, S. A. 1979. Understanding reorganizations of divisionalized companies. The Academy of Management Journal 22(4): 641-671.

Allen, S. C. 2015. Managing IRS authorizations. File and maintain these essential tools for interacting with the IRS on client's behalf. Journal of Accountancy (July): 68-69.

Allen, S. C. 2016. Helping clients with IRS payment agreements. Journal of Accountancy (September): 74-75.

Allen, S. C. 2017. A new discipline for tax. Journal of Accountancy (September): 38-42, 44-45.

Allen, S. C. 2017. Abating IRS penalties. Journal of Accountancy (January): 66-68.

Allen, S. C. 2020. Practitioners need a written information security plan. Journal of Accountancy (January): 48.

Allen, S. C. 2021. Tax penalty relief amid the pandemic. Journal of Accountancy (February): 44-45.

Allen, S. G. 1961. A redistribution model with set-up charge. Management Science (October): 99-108.

Allen, S. G. 1962. Computation for the redistribution model with set-up charge. Management Science (July): 482-489.

Allen, T. 2002. Are your products profitable? Strategic Finance (March): 32-37. (Establishing a methodology for tracking and managing product stock-keeping units, or SKUs, from a life-cycle profitability viewpoint, or SKU portfolio management - SPM).

Allen, T. 2008. The andquot;secret sauceandquot; that maximizes ROI for ERP. Strategic Finance (January): 32-37.

Allen, T. 2011. Improve your business processes for ERP efficiency. Strategic Finance (May): 54-59.

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