Main Bibliography
Section A: AR-AZ

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

Arad, A. and G. Gayer. 2012. Imprecise data sets as a source of ambiguity: A model and experimental evidence. Management Science (January): 188-202.

Aragón-Correa, J. A. 1998. Strategic proactivity and firm approach to the natural environment. The Academy of Management Journal 41(5): 556-567.

Aral, S. 2014. The problem with online ratings. MIT Sloan Management Review (Winter): 47-52.

Aral, S. and D. Walker. 2011. Creating social contagion through viral product design: A randomized trial of peer influence in networks. Management Science (September): 1623-1639.

Aral, S. and D. Walker. 2011. Forget viral marketing - Make the product itself viral. Harvard Business Review (June): 34-35.

Aram, J. D., C. P. Morgan and E. S. Esbeck. 1971. Relation of collaborative interpersonal relationships to individual satisfaction and organizational performance. Administrative Science Quarterly 16(3): 289-297.

Aranda, C. and J. Arellano. 2010. Consensus and link structure in strategic performance measurement systems: A field study. Journal of Management Accounting Research (22): 271-299.

Aranda, C., J. Arellano and A. Davila. 2014. Ratcheting and the role of relative target setting. The Accounting Review (July): 1197-1226.

Aranda, C., J. Arellano and A. Davila. 2019. Subjective bonuses and target setting in budget-based incentive contracts. Management Accounting Research (June): 45-60.

Aranoff, G. 1990. Transfer pricing for short-run profit maximization in manufacturing. Journal of Cost Management (Fall): 37-43.

Aranoff, G. 2003. Improving disclosure and transparency in nonprofit accounting. Management Accounting Quarterly (Spring): 15-23.

Aranoff, G. 2009. Standard costing, flexible budgeting, and variance analysis for nonprofits. Cost Management (May/June): 27-31.

Aranoff, G. 2010. No-inventory standard costing for JIT manufacturers: Maximizing backflush costing. Cost Management (January/February): 34-37.

Aranoff, G. 2011. Idle-capacity costs in ABC absorption and direct-costing income statements. Cost Management (March/April): 6-10.

Aranoff, G. 2011. John M. Clark's calculation of cost of idle capacity. Cost Management (May/June): 20-24.

Aranoff, G. 2016. Cost of idle capacity as a product cost in a mathematical model. Cost Management (March/April): 10-15.

Aranoff, G. 2017. The cost accounting market today is stronger than ever: Challenges with the high-tech boom and the manufacturing downturn. Cost Management (May/June): 33-38.

Aranoff, G. 2018. Manufacturing with trade wars and technology revolutions: The flexible manufacturing system. Cost Management (November/December): 38-43.

Aranya, N. 1974. The influence of pressure groups on financial statements in Britain. Abacus 10(1): 3-12.

Aranya, N. 1990. Budget instrumentality, participation and organizational effectiveness. Journal of Management Accounting Research (2): 67-77.

Aranya, N. and J. T. Wheeler. 1986. Accountants' personality types and their commitment to organization and profession. Contemporary Accounting Research 3(1): 184-199.

Aranya, N. and K. R. Ferris. 1984. A reexamination of accountants' organizational-professional conflict. The Accounting Review (January): 1-15.

Aranya, N. and M. Sarell. 1975. The auditor-firm conflict of interests: A comment. The Accounting Review (October): 854-856.

Aranya, N., J. Pollock and J. Amernic. 1981. An examination of professional commitment in public accounting. Organizations and Society 6(4): 271-280.

Aranya, N., R. Lachman and J. Amernic. 1982. Accountants' job satisfaction: A path analysis. Accounting, Organizations and Society 7(3): 201-215.

Araz, O. M., T. Choi, D. L. Olson and F. S. Salman. 2020. Data analytics for operational risk management. Decision Sciences 51(6): 1316-1319.

Araz, O. M., T. Choi, D. L. Olson and F. S. Salman. 2020. Role of analytics for operational risk management in the era of big data. Decision Sciences 51(6): 132-1346.

Arbore, A., R. Graziani and S. Venturini. 2014. Understanding personal mobile technologies: Decomposing and de-averaging the value of a smartphone. Journal of Information Systems (Spring): 167-185.

Arce, P. C., M. Holzhacker, M. D. Mahlendorf and M. Matejka. 2018. Relative performance evaluation and the ratchet effect. Contemporary Accounting Research 35(4): 1702-1731.

Arcelius, F. J. and G. Srinivasen. 1987. Inventory policies under various optimizing criteria and variable markup rates. Management Science (June): 756-762.

Arceri, R. J. 1975. The mobilehome park. Management Accounting (September): 49-50.

Archak, N., A. Ghose and P. G. Ipeirotis. 2011. Deriving the pricing power of product features by mining consumer reviews. Management Science (August): 1485-1509.

Archambault, J. J. and M. Archambault. 2005. The effect of regulation on statement disclosures in the 1915 Moody's Manuals. The Accounting Historians Journal 32(1): 1-22.

Archambault, J. J. and M. E. Archambault. 2010. Financial reporting in 1920: The case of industrial companies. The Accounting Historians Journal 37(1): 53-90.

Archambault, J. J. and M. E. Archambault. 2011. Earnings management among firms during the pre-SEC era: A Benford's law analysis. The Accounting Historians Journal 38(2): 145-170.

Archambeault, D. and J. Friedl. 2007. CPAs as corporate directors. Journal of Accountancy (September): 52-56.

Archambeault, D. S. and S. Webber. 2015. Whistleblowing 101. The CPA Journal (July): 60-64.

Archambeault, D. S., F. T. DeZoort and T. P. Holt. 2008. The need for an internal auditor report to external stakeholders to improve governance transparency. Accounting Horizons (December): 375-388.

Archel, P., J. Husillos and C. Spence. 2011. The institutionalisation of unaccountability: Loading the dice of corporate social responsibility discourse. Accounting, Organizations and Society 36(6): 327-343.

Archer, E. and R. Morgan. 2003. Cultivate finance talent from bottom to top. Strategic Finance (January): 30-33.

Archer, G. S. H. and K. V. Peasnell. 1984. Debt finance and capital maintenance in current cost accounting. Abacus 20(2): 111-124.

Archer, J. P. 1918. An examiner's impressions. Journal of Accountancy (October): 247-249.

Archer, M. S. 1996. Culture and Agency: The Place of Culture in Social Theory. Cambridge University Press.

Archer, M. S. 2003. Structure, Agency and the Internal Conversation. Cambridge University Press.

Archer, S. 2013. Book review: Islamic Accounting by Christopher Napier, Roszaini Haniffa. The Accounting Review (March): 744-747.

Archer, S. and D. Otley. 1991. Strategy, structure, planning and control systems and performance evaluation - Rumenco Ltd. Management Accounting Research (December): 263-303.

Archer, S., P. Del Vaille and S. Mcleay. 1996. A statistical model of international accounting harmonization. Abacus 32(1): 1-29.

Archer, S. H. 1964. The structure of management decision theory. The Academy of Management Journal 7(4): 269-287.

Archerd, W. R. 1949. Leaves from the salesman's order book - A simplified order and billing routine. N.A.C.A. Bulletin (October): 185-188.

Archerd, W. R. 1952. An application of whole dollar accounting. N.A.C.A. Bulletin (January): 617-628. (Discussion related to eliminating pennies - pennyless accounting, cents elimination, or whole dollar accounting).

Archerd, W. R. 1955. Accounting in a petroleum equipment company. N.A.C.A. Bulletin (July): 1501-1507.

Archibald, T. R. 1967. The return to straight-line depreciation: An analysis of a change in accounting method. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 164-180.

Archibald, T. R. 1972. Stock market reaction to the depreciation switch-back. The Accounting Review (January): 22-30.

Arcus, A. L. and W. H. Pietsch. 1970. Planned performance and the product cost controversy. Management Accounting (September): 9-14. (Promotes full absorption costing).

Arden. D. and M. Aiken. 2005. An accounting history of capital maintenance: Legal precedents for managerial autonomy in the United Kingdom. The Accounting Historians Journal 32(1): 23-60.

Ardner, J. Walter. 1958. Sales forecasting methods and their place in long-range planning. N.A.A. Bulletin (August): 73-83.

Arel, B. 2010. The influence of litigation risk and internal audit source on reliance decisions. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 170-176.

Arel, B. 2012. The influence of judges' attitudes on liability assessments related to failed audit exhibiting significant audit team over-time or significant use of off-shore auditors. Advances in Accounting: Incorporating Advances in International Accounting 28(2): 201-208.

Arel, B. M., S. B. Hughes and J. F. Sander. 2011. The personal financial reporting project: A student-based comprehensive learning project. Issues in Accounting Education (November): 777-796.

Arena, M., M. Arnaboldi and G. Azzone. 2010. The organizational dynamics of enterprise risk management. Accounting, Organizations and Society 35(7): 659-675.

Arena, M., M. Arnaboldi and T. Palermo. 2017. The dynamics of (dis) integrated risk management: A comparative field study. Accounting, Organizations and Society (62): 65-81.

Arena, M., R. Cross, J. Sims and M. Uhl-Bien. 2017. How to catalyze innovations in your organization: Executives can fuel the emergence of new ideas by understanding and tapping the power of employee networks. MIT Sloan Management Review (Summer): 39-47.

Arens, A. A. 1990. Celebration, evaluation and rededication. Accounting Horizons (December): 88-96.

Arens, A. A. and D. D. Ward. 1984. The use of a systems understanding aid in the accounting curriculum. The Accounting Review (January): 98-108.

Arens, A. A. and R. J. Elder. 2006. Perspectives on auditing education after Sarbanes-Oxley. Issues in Accounting Education (November): 345-362.

Arens, A. A., M. S. Elder and R. J. Beasley. 2005. Auditing and Assurance Services (10th Edition) (Charles T Horngren Series in Accounting). Prentice Hall.

Arens, A. A., R. G. May and G. Dominiak. 1970. A simulated case for audit education. The Accounting Review (July): 573-578.

Arenson, H. I. 1947. Methods of distribution cost analysis. N.A.C.A. Bulletin (September 1): 13-24.

Arentson, R. W. 1947. Team accounting. N.A.C.A. Bulletin (May 15): 1149-1154.

Aretos, G. M. 1972. Developing warehouse costs. Management Accounting (October): 46-48.

Argenti, P. 2002. Crisis communication: Lessons from 9/11. Harvard Business Review (December): 103-119.

Argenti, P. A., R. A. Howell and K. A. Beck. 2005. The strategic communication imperative. MIT Sloan Management Review (Spring): 83-89.

Arfaoui, F. and I. Kammoun. 2023. Did accounting education remain resistant to digitalization during COVID-19? An exploratory study in the Tunisian context. Journal of Accounting Education (65): 100874.

Argote, L. 1982. Input uncertainty and organizational coordination in hospital emergency units. Administrative Science Quarterly 27(3): 420-434.

Argyris, C. 1952. The Impact of Budgets on People. New York: Controllership Foundation.

Argyris, C. 1953. Human problems with budgets. The Harvard Business Review (January-February): 97-110.

Argyris, C. 1957. The individual and organization: Some problems of mutual adjustment. Administrative Science Quarterly 2(1): 1-24.

Argyris, C. 1959. The individual and organization: An empirical test. Administrative Science Quarterly 4(2): 145-167.

Argyris, C. 1958. Some problems in conceptualizing organizational climate: A case study of a bank. Administrative Science Quarterly 2(4): 501-520.

Argyris, C. 1970. Intervention Theory and Method. Reading, MA: Addison Wesley.

Argyris, C. 1973. Personality and organization theory revisited. Administrative Science Quarterly 18(2): 141-167.

Argyris, C. 1976. Single-loop and double-loop models in research on decision making. Administrative Science Quarterly 21(3): 363-375.

Argyris, C. 1976. Errata: Single-loop and double-loop models in research on decision making. Administrative Science Quarterly 21(4): 716.

Argyris C. 1977. Organizational learning and management information systems. Accounting, Organizations and Society 2(2): 113-123.

Argyris, C. 1979. Review: Using qualitative data to test theories. Reviewed work: The Swine Flu Affair: Decision Making on a Slippery Disease. by Richard Neustadt and Harvey V. Fineberg. Administrative Science Quarterly 24(4): 672-679.

Argyris, C. 1982. Reasoning, Learning, and Action. San Francisco: Jossey-Bass.

Argyris, C. 1985. Strategy change, and Defensive Routines. New York: Harper & Row.

Argyris, C. 1988. Producing knowledge that is generalizable and usable for practice: A review. Accounting, Organizations and Society 13(1): 101-106.

Argyris, C. 1990. Overcoming Organizational Defenses: Facilitating Organizational Learning. Needham, MA: Allyn & Bacon.

Argyris, C. 1990. The dilemma of implementing controls: The case of managerial accounting. Accounting, Organizations and Society 15(6): 503-511.

Argyris, C. 1991. Teaching smart people how to learn. Harvard Business Review (May-June): 99-109.

Argyris, C. 1993. Knowledge for Action. San Francisco: Jossey-Bass.

Argyris, C. 1993. Education for leading learning. Organizational Dynamics (Winter).

Argyris, C. 1999. On Organizational Learning. Blackwell Publishing.

Argyris, C. and D. Schon. 1978. Organizational Learning: A Theory of Action Perspective. Addison-Wesely.

Argyris, C. and R. S. Kaplan. 1994. Implementing new knowledge: The case of activity-based costing. Accounting Horizons (September): 83-105. (Summary).

Argyro Panaaretou, W. L., G. Pawlina and C. Shakespeare. 2023. What can we learn about credit risk from debt valuation adjustments? Review of Accounting Studies 28(4): 2556-2588.

Ariail, D. L. and D. L. Crumbley. 2016. Fraud triangle and ethical leadership perspectives on detecting and preventing academic research misconduct. Journal of Forensic & Investigative Accounting 8(3): 480-500.

Ariail, D. L. and D. L. Crumbley. 2019. PwC and the Colonial Bank: A perfect storm. Journal of Forensic & Investigative Accounting 11(3): 440-458.

Ariail, D. L., A. Khayati and T. Shawver. 2021. Perceptions by employed accounting students of ethical leadership and political skill: Evidence for including political skill in ethics pedagogy. Journal of Accounting Education (55): 100716.

Ariail, D. L, J. Durden, M. Leathart and L. Chapman-Vasill. 2012. Avondale Estates: A case study in governmental accounting and auditing - A historical approach. Issues in Accounting Education (May): 419-440.

Ariail, D. L., J. P. Blair and L. M. Smith. 2010. Audit inquiries and deception detection: Standards, research, and guidance. Journal of Forensic & Investigative Accounting 2(1): 1-25.

Ariail, D. L., K. T. Smith and L. M. Smith. 2021. A pedagogy for inculcating professional values in accounting students: Results from an experimental intervention. Issues in Accounting Education (November): 5-40.

Ariail, D. L., M. M. Smith, N. Deininger and R. M. Wingfield. 2010. Discharging taxes in bankruptcy. Journal of Accountancy (August): 58-63.

Arias-Maldonado, M. 2007. An imaginary solution? The green defence of deliberative democracy. Environmental Values 16(2): 233-252.

Ariely, D. 2007. The customers' revenge. Harvard Business Review (December): 31-36, 38, 40, 42-43. (Case study).

Ariely, D. 2009. The end of rational economics. Harvard Business Review (July-August): 78-84.

Ariely, D. 2010. The Upside of Irrationality: The unexpected Benefits of Defying Logic at Work and at Home. Harper.

Arif, S. and E. T. De George. 2020. The dark side of low financial reporting frequency: Investors' reliance on alternative sources of earnings news and excessive information spillovers. The Accounting Review (November): 23-49.

Arif, S., J. D. Kepler, J. Schroeder and D. Taylor. 2022. Audit process, private information, and insider trading. Review of Accounting Studies 27(3): 1125-1156.

Arif, S., N. Marshall and T. L. Yohn. 2016. Understanding the relation between accruals and volatility: A real options-based investment approach. Journal of Accounting and Economics (August): 65-86.

Arif, S., N. T. Marshall, J. H. Schroeder and T. L. Yohn. 2019. A growing disparity in earnings disclosure mechanisms: The rise of concurrently released earnings announcement and 10-Ks. Journal of Accounting and Economics (August): 101221.

Ariff, A. M., S. F. Cahan, and D. M. Emanuel. 2014. Institutional environment, ownership, and disclosure of intangibles: Evidence from East Asia. Journal of International Accounting Research 13(1): 33-59.

Ariff, M. and F. F. Cheng. 2011. Accounting earnings response coefficient: An extension to banking shares in Asia Pacific countries. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 346-354.

Ariff, M., C. F. Fah and S. W. Ni. 2013. Earnings response coefficients of OECD banks: Tests extended to include bank risk factors. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 97-107.

Arikan, M., M. Kara, A. Masli and Y. Xi. 2023. Political euphoria and corporate disclosures: An investigation of CEO partisan alignment with the president of the United States. Journal of Accounting and Economics (April-May): 101552.

Arisman, G. M. 1936. Federal and state income taxes as an element of cost. N.A.C.A. Bulletin (December 1): 385-398.

Arisman, G. M. 1948. Market research and testing. N.A.C.A. Bulletin (February 15): 745-750.

Aristotle and W. E. Ellis, Translator. 2010. Politics: A Treatise on Government: A Powerful Work by Aristotle. CreativeSpace.

Arjalies, D. and D. Gibassier. 2023. Can financialization save nature? The case of endangered species. Contemporary Accounting Research 40(1): 488-525. (The articles begins as follows: "The current biodiversity loss is dramatic. Over the past 50 years, more than 68% of the mammals, birds, amphibians, reptiles, and fish on earth have disappeared, putting the planet's survival and its inhabitants – including human beings – at risk (WWF, 2020). Financialization, or the transformation of nature into financial assets, is increasingly proposed as a solution to the biodiversity crisis."

Arjalies, D. and J. Mundy. 2013. The use of management control systems to manage CSR strategy: A levers of control perspective. Management Accounting Research (December): 284-300.

Arkes, H. R. and C. Blumer. 1985. The psychology of sunk cost. Organizational Behavior and Human Decision Processes 35(1): 124-140. (The paper describes how past investments of time and effort affect decision making).

Armanios, D. and H. Zhang. 2021. Book review: Ann Majchrzak and Arvind Malhotra: Unleashing the Crowd: Collaborative Solutions to Wicked Business and Social Problems. Administrative Science Quarterly 66(1): NP13-NP16.

Armed, A. S., L. H. Chen, S. Duellman and Y. Sun. 2023. Targets' accounting conservatism and gains from acquisition. Contemporary Accounting Research 40(1): 7-40.

Armed Services Board of Contract Appeals. 1979. Appeal of McDonnell-Douglas Corporation. ASBCA No. 19842.

Armed Services Board of Contract Appeals. 1979. Appeal of Lockheed Corporation. ASBCA No. 22451.

Armenakis, A. and L. Smith. 1978. A practical alternative to comparison group designs in OD evaluations: The abbreviated time series design. The Academy of Management Journal 21(3): 499-507.

Armitage, H. and A. A. Atkinson. 1990. The choice of productivity measures in organizations. Measures for Manufacturing Excellence. Edited by R. S. Kaplan. Harvard Business School Press. Chapter 4: 91-126.

Armitage, H., and R. Nicholson. 1993. Activity-based costing: A Survey of Canadian practice. Supplement to CMA Magazine.

Armitage, H. M. and J. E. Boritz. 1986. Integrating computers into the accounting curriculum. Issues in Accounting Education (Spring): 86-101.

Armitage, J. 2014. The experience requirements for CPA licensure. The CPA Journal (February): 61-67.

Armitage, J. L. 1991. Academicians' and practitioners' views on the content and importance of the advanced financial accounting course. Journal of Accounting Education 9(2): 327-339.

Armony, M. and E. L. Plambeck. 2005. The impact of duplicate orders on demand estimation and capacity investment. Management Science (October): 1505-1518.

Armor, R. H. 1952. Accounting treatment of vacation wages. N.A.C.A. Bulletin (April): 932-939.

Armour, G. C. and E. S. Buffa. 1963. A heuristic algorithm and simulation approach to relative location of facilities. Management Science (January): 294-309.

Armour, H. O. and D. J. Teece. 1978. Organizational structure and economic performance: A test of the multidivisional hypothesis. Bell Journal of Economics (Spring): 106-122.

Arms, D. 2014. Build your personal brand in four weeks! Strategic Finance (December): 40-46.

Arms, D. 2014. How to land the job you want. Strategic Finance (September): 40-45.

Arms, D. 2015. Closing and opening doors successfully: Once you decide to leave your current job for another, make sure you follow some critical steps that will help you show your value to both employers. Strategic Finance (March): 48-53. (Resign gracefully: Inform your manager of your resignation. Follow up with a written letter of resignation. Tell your colleagues about your resignation. Be prepared to make a transition plan. Remain friendly and professional at all times. Accepting a counteroffer is rarely a good idea).

Arms, D. and T. Bercik. 2015. Filling jobs wisely: How companies use talent supply chain management to link human capital to business needs. Strategic Finance (June): 38-45.

Arms, D. and T. Bercik. 2015. Preparing for ASC 606: How to use change management to your advantage. Strategic Finance (November): 34-40. (Revenue recognition).

Arms, D. and T. Bercik. 2016. 10 hiring mistakes to avoid. Strategic Finance (January): 46-53.

Armstrong, B. and J. Shah. 2023. A smarter strategy for using robots: Automation should focus more on flexibility than on productivity. Harvard Business Review (March/April): 36-42.

Armstrong, C. and T. Blackburne. 2012. Discussion of andquot;Do voting rights matter? Evidence from the adoption of equity-based compensation plansandquot;. Contemporary Accounting Research 29(4): 1237-1248.

Armstrong, C., A. Davila and G. Foster. 2006. Venture-backed private equity valuation and financial statement information. Review of Accounting Studies 11(1): 119-154.

Armstrong, C., A. D. Jagolinzer and D. F. Larcker. 2010. Chief executive officer equity incentives and accounting irregularities. Journal of Accounting Research (May): 225-271.

Armstrong, C., J. D. Kepler, D. Samuels and D. Taylor. 2022. Causality redux: The evolution of empirical methods in accounting research and the growth of quasi-experiments. Journal of Accounting and Economics (November-December): 101521.

Armstrong, C., T. Blackburne and P. Quinn. 2021. Are CEOs' purchases more profitable than they appear? Journal of Accounting and Economics (April-May): 101378.

Armstrong, C. S. 2013. Discussion of "CEO compensation and corporate risk-taking: Evidence from a natural experiment". Journal of Accounting and Economics (December Supplement): 102-111.

Armstrong, C. S. and D. F. Larcker. 2009. Discussion of “The impact of the options backdating scandal on shareholders” and “Taxes and the backdating of stock option exercise dates”. Journal of Accounting and Economics (March): 50-58.

Armstrong, C. S. and J. D. Kepler. 2018. Theory, research design assumptions, and causal inferences. Journal of Accounting and Economics (November-December): 336-373.

Armstrong, C. S., A. Dávila, G. Foster and J. R. M. Hand. 2007. Biases in multi-year management financial forecasts: Evidence from private venture-backed U.S. companies. Review of Accounting Studies 12(2-3): 183-215.

Armstrong, C. S., C. D. Ittner and D. F. Larcker. 2012. Corporate governance, compensation consultants, and CEO pay levels. Review of Accounting Studies 17(2): 322-351.

Armstrong, C. S., I. D. Gow and D. F. Larcker. 2013. The efficacy of shareholder voting: Evidence from equity compensation plans. Journal of Accounting Research (December): 909-950.

Armstrong, C. S., J. Core, D. J. Taylor and R. E. Verrecchia. 2011. When does information asymmetry affect the cost of capital? Journal of Accounting Research (March): 1-40.

Armstrong, C. S., J. L. Blouin and D. F. Larcker. 2012. The incentives for tax planning. Journal of Accounting and Economics (February-April): 391-411.

Armstrong, C. S., J. L. Blouin, A. D. Jagolinzer and D. F. Larcker. 2015. Corporate governance, incentives, and tax avoidance. Journal of Accounting and Economics (August): 1-17.

Armstrong, C. S., K. Balakrishnan and D. Cohen. 2012. Corporate governance and the information environment: Evidence from state antitakeover laws. Journal of Accounting and Economics (February-April): 185-204.

Armstrong, C. S., M. E. Barth, A. D. Jagolinzer and E. J. Riedl. 2010. Market reaction to adoption of IFRS in Europe. The Accounting Review (January): 31-61.

Armstrong, C. S., S. A. Glaeser and S. Huang. 2022. Contracting with controllable risk. The Accounting Review (July): 27-50.

Armstrong, C. S., S. Glaeser and J. D. Kepler. 2019. Accounting quality and the transmission of monetary policy. Journal of Accounting and Economics (November-December): 101265.

Armstrong, C. S., S. Glaeser and J. D. Kepler. 2019. Strategic reactions in corporate tax planning. Journal of Accounting and Economics (August): 101232.

Armstrong, C. S., S. Glaeser, S. Huang and D. J. Taylor. 2019. The economics of managerial taxes and corporate risk-taking. The Accounting Review (January): 1-24.

Armstrong, C. S., W. R. Guay and J. P. Weber. 2010. The role of information and financial reporting in corporate governance and debt contracting. Journal of Accounting and Economics (December): 179-234.

Armstrong, D. 1990. How Rockwell launched its EIS. Datamation (March 1): 69-72.

Armstrong, D. 1990. The people factor in EIS success. Datamation (April 1): 73-75, 78-79.

Armstrong, D. J. 1985. Sharpening inventory management. Harvard Business Review (December): 42-43, 46-48, 50-51, 54, 58.

Armstrong, F. III. 2008. How much diversification is enough? Crafting a portfolio that minimizes uncompensated risk. The CPA Journal (January): 48-53.

Armstrong, F. III. 2008. The fiduciary's default investment choice. The CPA Journal (November): 46-47.

Armstrong, F. III. 2008. The new 401(k) landscape: How plan sponsors can adapt. The CPA Journal (September): 6-9.

Armstrong, G. F. 1960. Performance information through responsibility reporting. N.A.A. Bulletin (March): 89-93.

Armstrong, G. J. 1934. Accounting for depreciation under revised Treasure Department regulations. N.A.C.A. Bulletin (August 15): 1365-1384. (Volume 15, issue 24).

Armstrong, G. J. 1942. Production control in a foundry. N.A.C.A. Bulletin (June 1): 1289-1311.

Armstrong, M. B. 1987. Moral development and accounting education. Journal of Accounting Education 5(1): 27-43.

Armstrong, M. B. 1993. Ethics and professionalism in accounting education: A sample course. Journal of Accounting Education 11(1): 77-92.

Armstrong, M. B. and J. I. Vincent. 1988. Public accounting profession at a crossroads. Accounting Horizons (March): 94-98.

Armstrong, M. B., J. E. Ketz and D. Owsen. 2003. Ethics education in accounting: Moving toward ethical motivation and ethical behavior. Journal of Accounting Education 21(1): 1-16.

Armstrong, P. 1985. Changing management control strategies: the role of competition between accountancy and other organisational professions. Accounting, Organizations and Society 10(2): 129-148.

Armstrong, P. 1987. The rise of accounting controls in British capitalist enterprises. Accounting, Organizations and Society 12(5): 415-436.

Armstrong, P. 1990. The Bromwich and Bhimani report - A Layperson's reaction. Management Accounting Research (June): 146-150.

Armstrong, P. 1991. Contradiction and social dynamics in the capitalist agency relationship. Accounting, Organizations and Society 16(1): 1-25.

Armstrong, P. 2002. The costs of activity-based management. Accounting, Organizations and Society 27(1-2): 99-120.

Armstrong, P. and C. Jones. 1992. The decline of operational expertise in the knowledge-base of management accounting: An examination of some post-war trends in the qualifying requirements of the Chartered Institute of Management Accountants. Management Accounting Research (March): 53-75.

Armstrong, P., P. Marginson, P. Edwards and J. Purcell. 1996. Budgetary control and the labour force: Findings from a survey of large British companies. Management Accounting Research (March): 1-23.

Armstrong, R. D. 1920. Regulation of bond discount. Journal of Accountancy (July): 18-35.

Armstrong, W. G. Jr. 1999. On the cusp. Strategic Finance (August): 26-33. (Discussion of IMA's new President, Bud Kulesza).

Armstrong, W. Y. 1946. Fully amortized emergency facilities. N.A.C.A. Bulletin (February 1): 495-506.

Armstrong, W. Y. 1946. Why only emergency facilities? The Accounting Review (October): 390-396.

Armstrong, W. Y. 1951. Property records for insurance purposes. N.A.C.A. Bulletin (February): 664-674.

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Arnold, M., L. Hanhan, M. Shackell and I. D. Tafkov. 2020. Do peer ratings work? Ensuring top performance is about more than just KPIs. It requires understanding the performance of each individual within the team. Strategic Finance (December): 40-43.

Arnold, M., M. Artz and R. A. Grasser. 2023. When do firms adjust bonus targets intrayear? Evidence from sales executives' targets. Contemporary Accounting Research 40(1): 324-355.

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Arnold, M. C., R. M. Gillenkirch and R. L. Hannan. 2019. The effect of environmental risk on the efficiency of negotiated transfer prices. Contemporary Accounting Research 36(2): 1122-1145.

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Arnold, V. and S. G. Sutton, editors. 2002. Researching Accounting as an Information Systems Discipline. American Accounting Association.

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Arnold, V., J. C. Bedard, J. R. Phillips and S. G. Sutton. 2012. The impact of tagging qualitative financial information on investor decision making: Implications for XBRL. International Journal of Accounting Information Systems 13(1): 2-20.

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Arnold, V., T. Benford, J. Canada and S. G. Sutton. 2011. The role of strategic enterprise risk management and organizational flexibility in easing new regulatory compliance. International Journal of Accounting Information Systems 12(3): 171-188.

Arnold, V., T. Benford, J. Canada and S. G. Sutton. 2015. Leveraging integrated information systems to enhance strategic flexibility and performance: The enabling role of enterprise risk management. International Journal of Accounting Information Systems (19): 1-16.

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