Main Bibliography
Section B: BAN-BAT

BAA-BAM | BAN-BAT | BAU-BEM | BEN-BIE

| BIG-BON | BOO-BRE | BRI-BRU | BRY-BZ

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

Bana, S. H., S. G. Benzell and R. R. Solares. 2020. Ranking how national economies adapt to remote work. MIT Sloan Management Review (Summer): 1-5.

Banaji, M. R., M. H. Bazerman and D. Chugh. 2003. How (Un)ethical are you? Harvard Business Review (December): 56-64.

Bananuka, J., P. S. Kasoga and Z. Tumwebaze. 2023. Corporate governance and greenhouse gas disclosures: Evidence from the United States. Advances in Environmental Accounting & Management: Green House Gas Emissions Reporting and Management in Global Top Emitting Countries and Companies. (11): 51-79.

Banas, S. F. 1952. Management needs facts - and vice versa. N.A.C.A. Bulletin (June): 1179-1186.

Bancroft, D. S. 1977. Financial management of a public school district. Management Accounting (July): 24-28.

Bandura, A. 1986. Social Foundations of Thought and Action. A Social Cognitive Theory. Prentice Hall.

Bandury, J. and J. E. Nahapiet. 1979. Towards a framework for the study of the antecedents and consequences of information systems in organizations. Accounting, Organizations and Society 4(3): 163-177.

Bandyopadhyay, J., M. Lam and S. Kudrimoti. 2018. The show must go on: Making the numbers work for a not-for-profit theater company. IMA Educational Case Journal 11(1): 1-6.

Bandyopadhyay, J. K. 1993. Poka yokay systems to ensure zero defect quality manufacturing. International Journal of Management 10 (1): 29-33.

Bandyopadhyay, K., P. P. Mykytyn and K. Mykytyn. 1999. A framework for integrated risk management in information technology. Management Decision (37(5): 437-445.

Bandyopadhyay, S., R. Jha and D. Kennedy. 2017. The effect of the US subprime crisis on Canadian banks. Advances in Accounting: Incorporating Advances in International Accounting (36): 58-74.

Bandyopadhyay, S. P. 1994. Market reaction to earnings announcements of successful efforts and full cost firms in the oil and gas industry. The Accounting Review (October): 657-674.

Bandyopadhyay, S. P., C. Changling, A. G. Huang and R. Jha. 2010. Accounting conservatism and the temporal trends in current earnings' ability to predict future cash flows versus future earnings: Evidence on the trade-off between relevance and reliability. Contemporary Accounting Research 27(2): 413-460.

Bandyopadhyay, S. P., C. Chen and M. Wolfe. 2017. The predictive ability of investment property fair value adjustments under IFRS and the role of accounting conservatism. Advances in Accounting: Incorporating Advances in International Accounting (38): 1-14.

Bandyopadhyay, S. P., C. Chen and Y. Yu. 2014. Mandatory audit partner rotation, audit market concentration, and audit quality: Evidence from China. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 18-31.

Bandyopadhyay, T. and S. Shankar. 2016. The impact of crisis on microfinance institution efficiencies: A data envelopment analysis approach. Cost Management (November/December): 33-40.

Bandyopadhyay, S. P., J. D. Hanna and G. Richardson. 1994. Capital market effects of U.S.-Canada GAAP differences. Journal of Accounting Research (Autumn): 262-277.

Banerjee, A. V. and E. Duflo. 2019. Good Economics for Hard Times: Better Answers to Our Biggest Problems. Public Affairs.

Banerjee, R. 1965. Comments on andquot;Statistical control of time standardsandquot;. Management Science (March): 602-603.

Banerjee, S. and M. Maier. 2016. Public information precision and coordination failure: An experiment. Journal of Accounting Research (September): 941-986.

Banerjee, S., B. Breon-Drish and J. Engelberg. 2020. Discussion of "Disclosure processing costs, investors' information choice, and equity market outcomes: A review." Journal of Accounting and Economics (November-December): 101337.

Bangalore, S. 2021. A mid-career boost. Strategic Finance (January): 64.

Bangs, R. B. 1940. The definition and measurement of income. The Accounting Review (September): 353-371.

Banham, R. 2005. Valuing IP post-Sarbanes-Oxley. Journal of Accountancy (November): 72-78.

Banham, R. 2010. Game changer: Want to score big with your next new product or growth strategy? Take it one level at a time. CFO (September): 56-59 .

Banham, R. 2010. Have no fear, the consultants are here: Hiring outside expertise has long been a perilous exercise, but clients are gaining the upper hand. CFO (June): 56-59 .

Banham, R. 2010. Matter of perception: CFO compensation is up and down. That should make shareholders and finance chiefs happy, which is no easy feat. CFO (October): 60-65 .

Banham, R. 2010. The shape to things to come: L, V, or W? Perhaps a check mark, or something with a wiggly tail? Top economists debate what the recovery will look like. CFO (March): 48-53 .

Banham, R. 2010. Shape shifters: Top economists tinker with their projections for 2011. CFO (December): 48-51 .

Banham, R. 2010. Strategic inquisitions: We ask CFOs what it takes to become a true partner in setting company strategy. CFO (December): 42-47 .

Banham, R. 2011. Disaster averted? A torrent of bad news for business may be good news for enterprise risk management. CFO (April): 56-63. ("Thanks to the global financial meltdown, we now know what a black swan is. But do we know from which direction the next one will swim into view, and what to do when it does? Black swans are, or course, those highly improbable but painfully consequential events that strike from the blue - or from the streets of Cairo, or from an offshore oil rig, or from a poorly designed car part. They can destroy a company's reputation, cripple its financial performance, and perhaps even kill it outright.")

Banham, R. 2011. Enjoy the ride: CFO compensation made headway last year, but the sailing may not be so smooth in 2011. CFO (October): 60-67 .

Banham, R. 2011. Going public by accident: Private companies may unwittingly find themselves in the public eye when shares are traded too freely. CFO (March): 58-62.

Banham, R. 2011. Let it roll: Why more companies are abandoning budgets in favor of rolling forecasts. CFO (May): 42-47.

Banham, R. 2011. Looking in the mouth of the gift card: Consumers love them, and so do companies. But finance departments face plenty of challenges in managing them well. CFO (September): 58-62.

Banham, R. 2011. Space race: The weak real estate market offers CFO's a great opportunity. Here's how to maximize it. CFO (January/February): 59-63.

Banham, R. 2011. The price is (more) right: Improved technology - and leadership from finance - may help companies optimize their margins. CFO (June): 60-63.

Banham, R. 2011. What ever happened to the virtual close? CFO (November): 62-66.

Banham, R. 2012. Freed from the budget: Many companies see budgeting as a time-consuming exercise of limited value. Some are resorting to a radical fix: Getting rid of the budget. CFO (September): 41-46. (Summary).

Banham, R. 2012. Healing America's economy: Obama vs. Romney. Which Presidential candidate has the better plan for reviving the economy? We asked economists what they think. CFO (October): 44-50.

Banham, R. 2012. Letting go of guidance. Is providing quarterly earnings guidance to Wall Street worth the effort? Many companies say no. CFO (November): 44-48.

Banham, R. 2012. Too much of a good thing: Working capital is piling up at America's largest companies. CFO (July/August): 46-53. (The 2012 CFO/REL working capital scorecard includes: Days sales outstanding, Days inventory outstanding, Days payables outstanding, and Days working capital).

Banham, R. 2012. When the boomers go: The coming retirement of the baby boomers could leave businesses short of critical knowledge and skills. Make sure it doesn't happen to your company. CFO (June): 50-55.

Banham, R. 2012. Where the money is, and the security isn't. CFO (January/February): 31-32.

Banham, R. 2012. Whose company is it? A controversial new book has rekindled the debate over shareholder value and the purpose of the public corporation. CFO (November): 50-55. (Stout, L. 2012. The Shareholder Value Myth: How Putting Shareholders First Harms Investors, Corporations, and the Public. Berrett-Kohler Publishers).

Banham, R. 2013. A well-oiled machine: How oil giant Baker Hughes integrated its far-flung finance operations. CFO (March): 32-35. (Case study).

Banham, R. 2013. All together now: The convergence of social, mobile and cloud technologies -"SoMoClo" - is changing the way companies work. CFO (July/August): 42-46.

Banham, R. 2013. Beating back bankruptcy. CFO (October): 40-41.

Banham, R. 2013. Cities on the brink: Municipal finance chiefs are fighting to keep their troubled cities solvent. Sometimes it's a losing battle. CFO (October): 36-42.

Banham, R. 2013. Colleges in a crunch: In an age of austerity, college CFOs are helping their institutions find revenue and do more with less. CFO (January/February): 44-49.

Banham, R. 2013. Earning their keep: Finance chiefs' pay is increasing aligned with corporate performance, as our report on trends in CFO compensation reveals. CFO (July/August): 34-40. (Median CFO total compensation in 2012: S&P 500 - $3,136,952. S&P MidCap 400 - $1,672,611. S&P SmallCap 600 - $987,219).

Banham, R. 2013. May the field be with you: Cloud-based applications are pushing out planning and forecasting to workers in the farthest reaches of the company. CFO (September): 38-44.

Banham, R. 2013. Playing defense: CFOs of defense contractors are preparing their companies for a new era of austerity at the Pentagon. CFO (November): 34-40.

Banham, R. 2013. The 2013 CFO/Rel working capital scorecard: Still not working. Working capital performance among large U.S. public companies has improved only marginally over the last two years, according to REL Consulting's annual survey. CFO (June): 44-50.

Banham, R. 2013. Skin in the game. CFO (June): 47. (Working capital).

Banham, R. 2013. The great pension derisking: Stung by funding shortfalls time and again, companies are using a variety of tactics to lighten their pension burdens for good. CFO (April): 40-46.

Banham, R. 2013. Weathering the weather In the face of extreme weather and natural disasters, companies are reengineering their supply chains for added reliability. CFO (May): 44-48.

Banham, R. 2017. Cybersecurity: A new engagement opportunity. Journal of Accountancy (October): 28-32.

Banham, R. 2017. Cybersecurity threats proliferating for midsize and smaller businesses. Journal of Accountancy (July): 75, 77, 79, 81, 83.

Banham, R. 2018. Critical audit matters coming into focus. Journal of Accountancy (October): 26-29.

Banham, R. 2018. Taking stock of artificial intelligence. Journal of Accountancy (June): 64-66.

Banham, R. and N. Webb. 2012. Project runaway: Strategic visions are great, but they can turn into nightmares at the project level. CFO (May): 46-51.

Banker, R. D. 1992. Selection of efficiency evaluation models. Contemporary Accounting Research 9(1): 343-355.

Banker, R. D. and C. Feng. 2019. The impact of information security breach incidents on CIO turnover. Journal of Information Systems (Fall): 309-329.

Banker, R. D. and D. Byzalov. 2014. Asymmetric cost behavior. Journal of Management Accounting Research 26(2): 43-79.

Banker, R. D. and G. Potter. 1993. Economic implications of single cost driver systems. Journal of Management Accounting Research (5): 15-32.

Banker, R. D. and H. H. Johnston. 1993. An empirical study of cost drivers in the U.S. airline industry. The Accounting Review (July): 576-601. (Part of a forum on cost drivers).

Banker, R. D. and J. S. Hughes. 1994. Product costing and pricing. The Accounting Review (July): 479-494.

Banker, R. D. and L. Chen. 2006. Predicting earnings using a model based on cost variability and cost stickiness. The Accounting Review (March): 285-307.

Banker, R. D. and R. S. Kaplan. 2014. William W. Cooper: Innovator, fighter, and scholar. Accounting Horizons (March): 193-203.

Banker, R. D. and S. C. Hansen. 2002. The adequacy of full-cost-based pricing heuristics. Journal of Management Accounting Research (14): 33-58.

Banker, R. D. and S. M. Datar. 1987. Accounting for labor productivity in manufacturing operations: An application. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 169-203.

Banker, R. D. and S. M. Datar. 1989. Sensitivity, precision, and linear aggregation of signals for performance evaluation. Journal of Accounting Research (Spring): 21-39.

Banker, R. D. and S. M. Datar. 1992. Optimal transfer pricing under postcontract information. Contemporary Accounting Research 8(2): 329-352.

Banker, R. D., D. Bu and M. N. Mehta. 2016. Pay gap and performance in China. Abacus 52(3): 501-531.

Banker, R. D., D. Byzalov and J. M. Plehn-Dujowich. 2014. Demand uncertainty and cost behavior. The Accounting Review (May): 839-865.

Banker, R. D., D. Byzalov and L. Chen. 2013. Employment protection legislation, adjustment costs and cross-country differences in cost behavior. Journal of Accounting and Economics (February): 111-127.

Banker, R. D., D. Byzalov, M. Ciftci and R. Mashruwala. 2014. The moderating effect of prior sales changes on asymmetric cost behavior. Journal of Management Accounting Research 26(2): 221-242.

Banker, R. D., D. Byzalov, S. Fang and Y. Liang. 2018. Cost management research. Journal of Management Accounting Research 30(3): 187-209.

Banker, R. D., G. Potter and D. Srinivasan. 2000. An empirical investigation of an incentive plan that includes nonfinancial performance measures. The Accounting Review (January): 65-92.

Banker, R. D., G. Potter and R. G. Schroeder. 1993. Reporting manufacturing performance measures to workers: An empirical study. Journal of Management Accounting Research (5): 33-55. (Summary).

Banker, R. D., G. Potter and R. G. Schroeder. 1995. An empirical analysis of manufacturing overhead cost drivers. Journal of Accounting and Economics (February): 115-137.

Banker, R. D., H. Chang and M. Pizzini. 2011. The judgmental effects of strategy maps in balanced scorecard performance evaluations. International Journal of Accounting Information Systems 12(4): 259-279.

Banker, R. D., H. Chang and R. Natarajan. 2005. Productivity change, technical progress, and relative efficiency change in the public accounting industry. Management Science (February): 291-304.

Banker, R. D., H. Chang, M. J. Pizzini. 2004. The balanced scorecard: Judgmental effects of performance measures linked to strategy. The Accounting Review (January): 1-23.

Banker, R. D., H. Chang and R. Cunningham. 2003. The public accounting industry production function. Journal of Accounting and Economics (June): 255-281.

Banker, R. D., H. Chang and S. Das. 1998. Standard estimation, standard tightness, and benchmarking: A method with an application to nursing services. Journal of Management Accounting Research (10): 133-152.

Banker, R. D., H. Chang and Y. Kao. 2002. Impact of information technology on public accounting firm productivity. Journal of Information Systems (Fall): 209-222.

Banker, R. D., H. Chang and Y. Kao. 2002. Reply to Discussion of Impact of information technology on public accounting firm productivity. Journal of Information Systems (Fall): 227-229.

Banker, R. D., I. Hwang and B. K. Mishra. 2002. Product costing and pricing under long-term capacity commitment. Journal of Management Accounting Research (14): 79-97.

Banker, R. D., I. R. Bardhan and T. Chen. 2008. The role of manufacturing practices in mediating the impact of activity-based costing on plant performance. Accounting, Organizations and Society 33(1): 1-19.

Banker, R. D., J. M. Field, R. G. Schroeder and K. K. Sinha. 1996. Impact of work teams on manufacturing performance: A longitudinal field study. The Academy of Management Journal 39(4): 867-890.

Banker, R. D., M. Darrough, S. Li and L. Threinen. 2019. The value of precontract information about an agent's ability in the presence of moral hazard and adverse selection. Journal of Accounting Research (December): 1201-1245.

Banker, R. D., M. N. Darrough, R. Huang and J. M. Plehn-Dujowich. 2013. The relation between CEO compensation and past performance. The Accounting Review (January): 1-30.

Banker, R. D., R. Huang and R. Natarajan. 2009. Incentive contracting and value relevance of earnings and cash flows. Journal of Accounting Research (June): 647-678.

Banker, R. D., R. Huang and R. Natarajan. 2011. Equity incentives and long-term value created by SG&A expenditure. Contemporary Accounting Research 28(3): 794-830.

Banker, R. D., R. Huang, R. Natarajan and S. Zhao. 2019. Market valuation of intangible asset: Evidence on SG&A expenditure. The Accounting Review (November): 61-90.

Banker, R. D., S. Basu and D. Byzalov. 2017. Implications of impairment decisions and assets' cash-flow horizons for conservatism research. The Accounting Review (March): 41-67.

Banker, R. D., S. Basu, D. Byzalov and J. Y. S. Chen. 2016. The confounding effect of cost stickiness on conservatism estimates. Journal of Accounting and Economics (February): 203-220.

Banker, R. D., S. Das and S. M. Datar. 1993. Complementarity of prior accounting information: The case of stock dividend announcements. The Accounting Review (January): 28-47.

Banker, R. D., S. Devaraj, R. G. Schroeder and K. K. Sinha. 2002. Performance impact of the elimination of direct labor variance reporting: A field study. Journal of Accounting Research (September): 1013-1036.

Banker, R. D., S. Fang and M. N. Mehta. 2020. Anomalous operating performance during economic slowdowns. Journal of Management Accounting Research 32(2): 57-83.

Banker, R. D., S. Lee and G. Potter. 1996. A field study of the impact of a performance-based incentive plan. Journal of Accounting and Economics (April): 195-226.

Banker, R. D., S. Lee, G. Potter and D. Srinivasan. 1996. Contextual analysis of performance impacts of outcome-based incentive compensation. The Academy of Management Journal 39(4): 920-948.

Banker, R. D., S. Lee, G. Potter and D. Srinivasan. 2000. An empirical analysis of continuing improvements following the implementation of a performance-based compensation plan. Journal of Accounting and Economics (December): 315-350.

Banker, R. D., S. M. Datar and A. Maindiratta. 1988. Unobservable outcomes and multiattribute preferences in the evaluation of managerial performance. Contemporary Accounting Research 5(1): 96-124.

Banker, R. D., S. M. Datar and M. J. Mazur. 1990. Testing the optimality of a performance evaluation measure for a gainsharing contract. Contemporary Accounting Research 6(2): 809-824.

Banker, R. D., S. M. Datar and S. Kekre. 1988. Relevant costs, congestion and stochasticity in production environments. Journal of Accounting and Economics (July): 171-197.

Banker, R. D., S. M. Datar, S. Kekre and T. Mukhopadbyay. 1990. Costs of product and process complexity. Measures for Manufacturing Excellence. Edited by R. S. Kaplan (Harvard Business School Press) Chapter 9: 269-290.

Banker, R. D., T. S. Frost and M. K. Tripathi. 2022. The determinants of information week 500 selection and its implications: A textual analysis approach. Journal of Information Systems (Spring): 81-109.

Banker, R. D., W. W. Cooper and G. Potter. 1992. A perspective on research in governmental accounting. The Accounting Review (July): 496-510. (Part of a forum on accounting in the public sector).

Banker, R. D., X. Li, S. A. Maex and W. Shi. 2020. The audit implications of cloud computing. Accounting Horizons (December): 1-31.

Banker, R. D., X. Ma, C. Pomare and Y. Zhang. 2023. When doing good for society is good for shareholders: Importance of alignment between strategy and CSR performance. Review of Accounting Studies 28(2): 1074-1106.

Banks, A. S. 1919. Operations of the grain corporation. Journal of Accountancy (June): 420-426.

Banks, C. W. 1976. Applying standard cost to recycled product: The automobile tire. Management Accounting (August): 51-53.

Banks, D. W. and W. R. Kinney, Jr. 1982. Loss contingency reports and stock prices: An empirical study. Journal of Accounting Research (Spring): 240-254.

Banks, I. D. 1977. Internal control of on-line and real-time computer systems. Management Accounting (June): 28-30.

Banks, J. and D. Coutu. 2008. Managing yourself: How to protect your job in a recession. Harvard Business Review (September): 113-116.

Banks, J. and R. G. Heikes. 1983. Technical aid for EOQ determination. American Journal of Small Business (Spring): 27-30.

Banks, R. L. and S. C. Wheelwright. 1979. Operations vs. strategy: Trading tomorrow for today. Harvard Business Review (May-June): 112-120.

Bannan, K. J. 2001. Analyze this! Where did they come from what did they do how long did they stay have they come here before what did they like what did they hate? PC Magazine. (November 27): 133-136, 138, 140,142. (Review of various software that analyzes web site data including: Funnel Web Analyzer 4.0, NetTracker 5.0, 123LogAnalyzer, Sawmill 6, WebTrends Log Analyzer, HitBox Professional, SuperStats Professional, and WebTrends Live 2).

Bannasch, M. 2017. Factor presence nexus: A growing trend in state taxation. Journal of Accountancy (July): 58-60, 62.

Bannister, J. W. and H. A. Newman. 2003. Analysis of corporate disclosures on relative performance evaluation. Accounting Horizons (September): 235-246.

Bannister, J. W., B. A. Newman and P. Chalos. 1995. Protect your company's earnings forecasts from litigation. Management Accounting (March): 32-35.

Bannon, S., K. Ford and L. Melzer. 2010. How to instill a strong ethical culture. The CPA Journal (July): 56-58.

Bannon, S., K. Ford and L. Meltzer. 2011. Understanding Millennials in the workplace. The CPA Journal (November): 61-65. (Surveys).

Bannon, S., K. Ford and L. Meltzer. 2014. Financial literacy programs in the workplace. The CPA Journal (September): 67-71.

Banos-Sanchez-Matamoros, J. and F. Gutierrez-Hidalgo. 2010. Patters of accounting history literature: Movements at the beginning of the 21st century. The Accounting Historians Journal 37(2): 123-144.

Bansal, P. 2009. Book review: Corporate Social Responsibility: The Good, the Bad, and the Ugly by Subhabrata Bobby Banerjee. Administrative Science Quarterly 54(1): 182-184.

Bansal, P. 2011. Book review: Business and Public Policy: Responses to Environmental and Social Protection Processes by J. E. Rivera. Administrative Science Quarterly 56(3): 474-476.

Bansal, P. and I. Clelland. 2004. Talking trash: Legitimacy, impression management, and unsystematic risk in the context of the natural environment. The Academy of Management Journal 47(1): 93-103.

Bansal, P. and K. Roth. 2000. Why companies go green: A model of ecological responsiveness. The Academy of Management Journal 43(4): 717-736.

Bansi, N. and G. Tuff. 2012. Managing your innovation portfolio. Harvard Business Review (May): 66-74.

Banta, K. and O. Boston. 2020. The strategic side of gig: The right kind of outside work can boost your career. Harvard Business Review (May/June): 147-151.

Banyard, C. 1985. Management accounting in business developments over the next decade. Management Accounting. UK (April): 48-50.

Banyard, C. 1993. Observations upon reading: 'The decline of operational expertise in the knowledge base of management accounting'. Management Accounting Research (March): 63-66.

Banyi, M. and D. Caplan. 2016. Do firms follow GAAP when they record share repurchases? Advances in Accounting: Incorporating Advances in International Accounting (34): 41-54.

Bao, B. and D. Bao. 1989. LIFO adoption: A technology diffusion analysis. Accounting, Organizations and Society 14(4): 303-319.

Bao, B. and L. Chow. 1999. The usefulness of earnings and book value for equity valuation in emerging capital markets: Evidence from listed companies in the People’s Republic of China. Journal of International Financial Management &Accounting 10(2): 85-104.

Bao, B., D. Bao and M. A. Vasarhelyi, 1986. A stochastic model of professional accountant turnover. Accounting, Organizations and Society 11(3): 289-296.

Bao, D. 2009. Usefulness of financial information in evaluation of BRIC firms. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 200-207.

Bao, D., J. Choi, B. U. Kang and W. Lee. 2021. The effect of external audits: Evidence from voluntary audits of hedge funds. Accounting Horizons (December): 23-43.

Bao, D., S. Y. K. Fung and L. Su. 2018. Can shareholders be at rest after adopting clawback provisions? Evidence from stock price crash risk. Contemporary Accounting Research 35(3): 1578-1615.

Bao, D., Y. Kim and L. Su. 2022. Do firms redact information from material contracts to conceal bad news? The Accounting Review (September): 29-57.

Bao, D., Y. Kim, G. M. Mian and L. Su. 2019. Do managers disclose or withhold bad news? Evidence from short interest. The Accounting Review (May): 1-26.

Bao, M. X., M. T. Billett, D. B. Smith and E. Unlu. 2020. Does other comprehensive income volatility influence credit risk and the cost of debt? Contemporary Accounting Research 37(1): 457-484.

Bao, M. X., X. Cheng and D. Smith. 2020. A path analysis investigation of the relationship between CEO pay ratios and firm performance mediated by employee satisfaction. Advances in Accounting: Incorporating Advances in International Accounting (48): 100457.

Bapna, R., P. Goes and A. Gupta. 2005. Pricing and allocation for quality-differentiated online services. Management Science (July): 1141-1150.

Bar-Yosef, S. and B. Sarath. 2005. Auditor size, market segmentation and litigation patterns: A theoretical analysis. Review of Accounting Studies 10(1): 59-92.

Bar-Yosef, S. and J. Livnat. 1984. Investment in commodities futures: The accounting implications. Abacus 20(1): 87-95.

Bar-Yosef, S., J. L. Callen and J. Livnat. 1996. Modeling dividends, earnings, and book value equity: An empirical investigation of the Ohlson valuation dynamics. Review of Accounting Studies 1(3): 207-224.

Bar-Yosef, S. and P. K. Sen. 1992. On optimal choice of inventory accounting method. The Accounting Review (April): 320-336. (Part of a forum on LIFO choice of inventory valuation).

Bar-Yosef, S.. P. J. Hughes and I. Venezia. 1995. The LIFO/FIFO choice as a signal of future costs. Journal of Management Accounting Research (7): 52-65.

Barakat, A. B. 1924. Linoleum manufacturing accounting. Journal of Accountancy (June): 432-440.

Baran, A., J. Lakonishok and A. R. Ofer. 1980. The information content of general price level adjusted earnings: Some empirical evidence. The Accounting Review (January): 22-35.

Baran, J. J. 1965. Exponential smoothing. N.A.A. Bulletin (May): 51-52.

Baranek, D. and M. Sanchez. 2022. Fresenius Medical Care: A case study of the FCPA. Journal of Forensic & Investigative Accounting 14(1): 167-176. (FCPA refers to the Foreign Corrupt Practices Act).

Baranes, A., R. Palas and A. Yosef. 2022. Predicting earnings directional movement utilizing recurrent neural networks (RNN). Journal of Emerging Technologies in Accounting 19(2): 43-59.

Baranovskaya, Y. 2023. Adopting a discipline framework. Strategic Finance (June): 10.

Barbatelli, E. 1963. Opportunities in depreciation under revenue procedure 62-21. N.A.A. Bulletin (January): 41-47.

Barbatelli, E. 1977. Implementing ASR 190. Management Accounting (December): 27-30.

Barbatelli, E. 1986. The appearance of conflict when CPAs are consulting. Management Accounting (September):28-31.

Barbatelli, E. and C. W. Hagelin. 1976. Replacement cost estimating for financial reporting. Management Accounting (June): 21-25.

Barber, B. M., R. Lehavy, M. McNichols and B. Trueman. 2006. Buys, holds, and sells: The distribution of investment banks’ stock ratings and the implications for the profitability of analysts’ recommendations. Journal of Accounting and Economics (April): 87-117.

Barber, B. M., T. Ho and T. Odean. 2012. Introduction to the special issue on behavioral economics and finance. Management Science (January): 1.

Barber, B. R. 1996. Jihad vs. McWorld: How Globalism and Tribalism are Reshaping the World. Ballantine.

Barber, F. and M. Goold. 2007. The strategic secret of private equity. Harvard Business Review (September): 53-61. (Buying to sell).

Barber, F. and R. Strack. 2005. The surprising economics of a andquot;people businessandquot;. Harvard Business Review (June): 80-90.

Barber, J. H. 1925. Budget sales quotas: A problem and suggested solution. Harvard Business Review (January): 210-220.

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Barber, R. and D. Hollie. 2020. The effects of accounting complexity and the choice of accounting methods on financial reporting quality: Evidence from the Oil and Gas industry. Journal of Forensic & Investigative Accounting 12(2): 367-385.

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Bargerstock, A. and Y. Shi. 2016. Leaning away from standard costing: Lean companies need value stream costing and new performance metrics. Strategic Finance (June): 38-45.

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Barias, S. 2020. Proposed changes to auditor independence rules. Strategic Finance (February): 11.

Barias, S. 2020. SEC wants to expand "accredited investors". Strategic Finance (March): 14.

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Barlas, S. 2015. More time to pursue civil penalties, and pushback on clawback reporting proposal. Strategic Finance (November): 13.

Barlas, S. 2015. Pay vs. performance and Redefining pension advice. Strategic Finance (October): 11.

Barlas, S. 2015. Updating regulation S-X, and PBGS rule riles pension sponsors. Strategic Finance (December): 11.

Barlas, S. 2016. Bill clarifies derivatives end-user exemption. Strategic Finance (February): 12.

Barlas, S. 2016. Congress pressures the FASB on R&D accounting, and Transparency of accountant discipline actions at PCAOB. Strategic Finance (December): 11.

Barlas, S. 2016. Congress seeks changes to Regulation S-K: Two new corporate reporting provisions aim to streamline and improve SEC disclosure documents, and Key business tax changes. Strategic Finance (March): 13.

Barlas, S. 2016. H.R. 4139 extends exemption, and Crowdfunding portals open. Strategic Finance (August): 9. (Related to SOX and SEC's crowd funding program).

Barlas, S. 2016. Move to cancel employer health insurance tax and Red flags on audit quality. Strategic Finance (January): 12.

Barlas, S. 2016. New ICFR concerns, and SEC's restrictive derivatives proposal. Strategic Finance (June): 11.

Barlas, S. 2016. New pension plan rule, and GOP: Ease restrictions on CLOs. Strategic Finance (May): 12. (Collateralized loan obligations).

Barlas, S. 2016. Proposed regulations for Reg D financing: The Private Placement Improvement Act of 2016 would prevent the SEC from implementing proposed rules related to Regulation D., and Work begins on Regulation S-K revisions. Strategic Finance (July): 12.

Barlas, S. 2016. Reporting exemptions for more small companies, and Three agencies want pension fund reporting reforms. Strategic Finance (October): 11.

Barlas, S. 2016. Retirement plans for small companies, and New reporting for resource companies? Strategic Finance (April): 11.

Barlas, S. 2016. SEC initiative challenged, and SEC's White opposes H.R. 3868. Strategic Finance (September): 12.

Barlas, S. 2016. SEC takes next step on S-K, and Executive compensation proposal satisfies no one. Strategic Finance (November): 13.

Barlas, S. 2016. Will SEC move to inline XBRL? Strategic Finance (February): 10.

Barlas, S. 2017. Border adjustment tax draws support and opposition. Strategic Finance (March): 16.

Barlas, S. 2017. Changes for small and medium companies. Strategic Finance (September): 14.

Barlas, S. 2017. Changes to employee benefits report. Strategic Finance (February): 16.

Barlas, S. 2017. Congress considers SOX internal controls changes. Strategic Finance (October): 14.

Barlas, S. 2017. Derivatives are an issue again. Strategic Finance (July): 13.

Barlas, S. 2017. Encouraging Employee Ownership Act. Strategic Finance (June): 12.

Barlas, S. 2017. Net stable funding ratio proposal under fire. Strategic Finance (April): 14.

Barlas, S. 2017. On the Hill: Section 404 changes under the radar. Strategic Finance (August): 11.

Barlas, S. 2017. PCAOB requires auditor reporting of CAMs. Strategic Finance (September): 14. (Critical audit matters).

Barlas, S. 2017. SEC changes ahead for reporting compensation ratios? Strategic Finance (May): 17.

Barlas, S. 2017. SEC expands access to nonpublic review of offerings. Strategic Finance (October): 14.

Barlas, S. 2017. SEC "Disclosure effectiveness" initiative raises concerns. Strategic Finance (January): 11.

Barlas, S. 2017. SEC: Inline XBRL runs into opposition. Strategic Finance (August): 11.

Barlas, S. 2017. SEC rule on prime funds likely target of revision. Strategic Finance (April): 14.

Barlas, S. 2017. SEC wants to require inline XBRL. Strategic Finance (May): 15.

Barlas, S. 2017. Treasury eases earnings stripping rule. Strategic Finance (January): 14.

Barlas, S. 2017. Will limit on investors for Angel funds increase? Strategic Finance (June): 12. (Small business).

Barlas, S. 2017. Will SIFI oversight threshold be eliminated? Strategic Finance (February): 16.

Barlas, S. 2018. Auditor attestation exemption advances. Strategic Finance (February): 13.

Barlas, S. 2018. Banking bill a possible boon to commercial lending? Strategic Finance (August): 9.

Barlas, S. 2018. Congress delays Cadillac tax on employer health plans. Strategic Finance (April): 10.

Barlas, S. 2018. Congress is debating latest jobs act. Strategic Finance (October): 10.

Barlas, S. 2018. Forced arbitration clauses a no-go in IPO registrations. Strategic Finance (July): 13.

Barlas, S. 2018. Further exceptions from SEC auditor attestation requirement likely. Strategic Finance (December): 12.

Barlas, S. 2018. House begins to reverse "floating" NAVs. Strategic Finance (April): 11. (SEC rule on net asset values of money market funds).

Barlas, S. 2018. House considers changes to Dodd-Frank derivatives provisions. Strategic Finance (May): 12.

Barlas, S. 2018. House considers divisive bill on paid sick leave. Strategic Finance (October): 10.

Barlas, S. 2018. On the hill: Multiple-employer plans may expand. Strategic Finance (August): 9.

Barlas, S. 2018. Mutual funds could avoid Fed stress tests. Strategic Finance (June): 11.

Barlas, S. 2018. Omnibus bill has two business financing provisions. Strategic Finance (June): 9.

Barlas, S. 2018. Opposition to proposed changes to lead auditor standards. Strategic Finance (February): 13.

Barlas, S. 2018. SEC Cybersecurity disclosure guidance dissatisfies some. Strategic Finance (July): 13.

Barlas, S. 2018. SEC Cybersecurity risk reporting guidance. Strategic Finance (May): 13.

Barlas, S. 2018. SEC: Exemption from earliest year MD&A reporting. Strategic Finance (March): 13.

Barlas, S. 2018. SEC finally proposes changes to regulation S-K. Strategic Finance (January): 11.

Barlas, S. 2018. SEC issues 300-plus-page disclosure reform rule. Strategic Finance (November): 10.

Barlas, S. 2018. SEC may make changes to auditor independence rules. Strategic Finance (December): 12.

Barlas, S. 2018. SEC orders reporting via incline XBRL. Strategic Finance (September): 13.

Barlas, S. 2018. SEC staff bulletin for new tax law. Strategic Finance (March): 13.

Barlas, S. 2018. SEC to ease financial reporting for more small companies. Strategic Finance (September): 13.

Barlas, S. 2018. Trump intervenes on multiple-employer plans. Strategic Finance (November): 10.

Barlas, S. 2019. Auditor proposal gets mixed reaction. Strategic Finance (October): 10.

Barlas, S. 2019. Bipartisan bill against predatory lending. Strategic Finance (March): 14.

Barlas, S. 2019. CII presses SEC for proxy changes. Strategic Finance (July): 12.

Barlas, S. 2019. Congress considers bill on non-U.S. auditors. Strategic Finance (September): 11.

Barlas, S. 2019. Congress could widen audit exemption; Sec wants to expand "test the waters". Strategic Finance (May): 14.

Barlas, S. 2019. FDIC drops accounting prong for Volcker Rule. Strategic Finance (November): 11.

Barlas, S. 2019. Final rules on pass-through bracket; Banking agencies urged to expand business loans. Strategic Finance (April): 12-13.

Barlas, S. 2019. House Bill would constrict "Private" financing market. Strategic Finance (December): 9.

Barlas, S. 2019. PCAOB standards near SEC approval. Strategic Finance (July): 13.

Barlas, S. 2019. SBA primary loan program in jeopardy. Strategic Finance (June): 11.

Barlas, S. 2019. SEC expands access to test-the-waters communications. Strategic Finance (December): 9.

Barlas, S. 2019. SEC finalizes accounting changes. Strategic Finance (June): 10.

Barlas, S. 2019. SEC proposes changes to Regulation S-K. Strategic Finance (November): 10.

Barlas, S. 2019. SEC to reduce number of SRCs subject to audits. Strategic Finance (August): 8.

Barlas, S. 2019. SEC's Clayton endorses improved financial reporting; SEC looking at corporate loan packaging. Strategic Finance (February): 13.

Barlas, S. 2019. SEC links cyberthreats to internal controls. New PCAOB members stress collaboration with industry. Strategic Finance (January): 11.

Barlas, S. 2020. A boost for climate change reporting. Strategic Finance (December): 9.

Barlas, S. 2020. Changes to MD&A reporting prove controversial. Strategic Finance (June): 10.

Barlas, S. 2020. Chief accountant advises on reporting during covid-19. Strategic Finance (August): 11.

Barlas, S. 2020. Companies get leeway on use of swaps by subsidiaries. Strategic Finance (October): 9.

Barlas, S. 2020. Covid-19 reporting leeway. Strategic Finance (June): 9.

Barlas, S. 2020. Financial services passes corporate reporting bills. Strategic Finance (May): 13.

Barlas, S. 2020. GAO report may spur action on ESG reporting. Strategic Finance (October): 9.

Barlas, S. 2020. House passes 8-K trading GAP disclosure bill. Strategic Finance (April): 9.

Barlas, S. 2020. House passes bill on outsourcing reporting. Strategic Finance (January): 11.

Barlas, S. 2020. Opposition to proposed SEC reporting rules. Strategic Finance (January): 10.

Barlas, S. 2020. PCAOB considers naming clients in audit inspection reports. Strategic Finance (November): 13.

Barlas, S. 2020. SEC finalizes Reg S-K disclosure changes. Strategic Finance (November): 12.

Barlas, S. 2020. SEC: New financial reporting rules for acquisitions and dispositions. Strategic Finance (July): 14.

Barlas, S. 2020. SEC: Opposition to raising dollar threshold of 13F reports. Strategic Finance (December): 9.

Barlas, S. 2020. SEC proposes changes to auditor independence rules. Strategic Finance (July): 14.

Barlas, S. 2020. SEC proposes expanded access to exempt offerings. Strategic Finance (September): 12.

Barlas, S. 2020. SEC simplifying exempt stock offerings. Strategic Finance (May): 11.

Barlas, S. 2020. SEC underlines data requirements for MD&A. Strategic Finance (April): 11.

Barlas, S. 2021. Approach to bond rating under scrutiny. Strategic Finance (November): 13.

Barlas, S. 2021. Conflict over potential FASB changes. Strategic Finance (December): 9.

Barlas, S. 2021. Government: New reporting of beneficial owners; SEC opens wider access to capital raising. Strategic Finance (March): 15.

Barlas, S. 2021. New SEC chair questioned on disclosure issues. Strategic Finance (May): 13.

Barlas, S. 2021. New SPAC reporting requirements likely. Strategic Finance (August): 9.

Barlas, S. 2021. SEC looking to establish ESG reporting standard. Strategic Finance (June): 12. (Environmental, social and governance reporting).

Barlas, S. 2021. SEC makes significant 10-K/20-F reporting changes. Strategic Finance (February): 8.

Barlas, S. 2021. SEC proposes changes to AFFE disclosures. Strategic Finance (April): 10.

Barlas, S. 2021. SEC seeks a more aggressive PCAOB. Strategic Finance (September): 13.

Barlas, S. 2021. SEC wants leeway for "finders"; SEC updates auditor independence rules. Strategic Finance (January): 9.

Barlas, S. 2021. Senate takes up corporate diversity bill; SEC Changes to MMF regulation. Strategic Finance (July): 10-11.

Barlas, S. 2022. SEC: Comeback for clawbacks. Strategic Finance (January): 11.

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Barry, J. S. 2011. Dodd-Frank sleeper leaves confusion in its wake. The CPA Journal (January): 7-9.

Barry, J. S. 2011. Another bite at the big apple: The Gaied residency case. The CPA Journal (September): 7.

Barry, J. S. 2011. Building a professional community online. The CPA Journal (October): 7.

Barry, J. S. 2011. COAP: The next generation. The CPA Journal (May): 7.

Barry, J. S. 2011. Cpapac: How does it work for you? The CPA Journal (August): 7.

Barry, J. S. 2011. Is it time for New York firms to embrace NON-CPA partners? The CPA Journal (November): 7.

Barry, J. S. 2011. Meet the press: Building a relationship with the public. The CPA Journal (June): 7.

Barry, J. S. 2011. Think your firm is exempt from mandatory quality review? The CPA Journal (December): 7.

Barry, J. S. 2011. To protect and serve: NYSSCPA is looking for quality reviewers. The CPA Journal (July): 7.

Barry, J. S. 2012. A government affairs program that works for you. The CPA Journal (June): 7.

Barry, J. S. 2012. A pathway for access to the profession. The CPA Journal (September): 7.

Barry, J. S. 2012. A pound of cure: Preparing for the ACA's 2014 deadline. The CPA Journal (August): 7. (Obama's healthcare reform law).

Barry, J. S. 2012. Mending the gaps in the generational bridge. The CPA Journal (July): 7.

Barry, J. S. 2012. Truth and accuracy - in words and numbers. The CPA Journal (October): 7.

Barry, J. S. 2013. A new look at nonprofits. The CPA Journal (July): 7.

Barry, J. S. 2013. A return to Wall Street. The CPA Journal (February): 7.

Barry, J. S. 2013. Are you the future of the NYSSCPA? The CPA Journal (November): 7.

Barry, J. S. 2013. CPA firm ownership: Next steps. The CPA Journal (January): 7.

Barry, J. S. 2013. Fostering financial literacy through education. The CPA Journal (October): 7.

Barry, J. S. 2013. Internal audit function preserved - for now. The CPA Journal (May): 7.

Barry, J. S. 2013. NYSSCPA on the move. The CPA Journal (August): 7.

Barry, J. S. 2013. The future of sustainability reporting needs CPAs. The CPA Journal (April): 7.

Barry, J. S. 2013. The missing link in STEM. The CPA Journal (June): 7.

Barry, J. S. 2013. The power of a professional advocate. The CPA Journal (December): 7.

Barry, J. S. 2013. Under attack: New York's school district audit mandate. The CPA Journal (March): 7.

Barry, J. S. 2014. Accounting for virtual currencies. The CPA Journal (March): 5.

Barry, J. S. 2014. Choosing competency over compliance. The CPA Journal (June): 5.

Barry, J. S. 2014. Crowdsourcing in the 21st century. The CPA Journal (April): 5.

Barry, J. S. 2014. IRS taxpayer regulation program misses its target. The CPA Journal (July): 5.

Barry, J. S. 2014. Lawsky makes a bet on New York. The CPA Journal (August): 5.

Barry, J. S. 2014. Let tradition guide, not lead. The CPA Journal (May): 6.

Barry, J. S. 2014. Managing your practice, managing your risk. The CPA Journal (October): 5.

Barry, J. S. 2014. NextGen and the next chapter of the NYSSCPA. The CPA Journal (January): 7.

Barry, J. S. 2014. Succession: A process, not a plan. The CPA Journal (February): 7.

Barry, J. S. 2014. Walking the walk: Adding action to advocacy. The CPA Journal (September): 5.

Barry, J. S. 2014. What we talk about when we talk about audit quality. The CPA Journal (November): 5.

Barry, J. S. 2014. When playing it safe is risky business. The CPA Journal (December): 5.

Barry, J. S. 2015. 85th anniversary of The CPA Journal. The CPA Journal (July): 5.

Barry, J. S. 2015. A sustainable profession. The CPA Journal (April): 5.

Barry, J. S. 2015. An inconvenient truth. The CPA Journal (June): 5.

Barry, J. S. 2015. Benchmarking New York. The CPA Journal (December): 5.

Barry, J. S. 2015. Death and taxes. The CPA Journal (May): 5.

Barry, J. S. 2015. Don't look back. The CPA Journal (September): 5.

Barry, J. S. 2015. Leaving a mark that matters. The CPA Journal (January): 6.

Barry, J. S. 2015. Life outside the profession's echo chamber. The CPA Journal (November): 5.

Barry, J. S. 2015. Now you see it, now you don't. The CPA Journal (October): 5.

Barry, J. S. 2015. The new normal. The CPA Journal (March): 5.

Barry, J. S. 2015. What's past is prologue. The CPA Journal (February): 5.

Barry, J. S. 2016. A busy season that has nothing to do with filing taxes. The CPA Journal (February): 5.

Barry, J. S. 2016. A night to remember. The CPA Journal (July): 13.

Barry, J. S. 2016. A tradition we're bringing back in style. The CPA Journal (March): 5.

Barry, J. S. 2016. Building member satisfaction. The CPA Journal (April): 5.

Barry, J. S. 2016. Five things CPAs can do for a stronger democratic society. The CPA Journal (December): 5.

Barry, J. S. 2016. Have you cast your NYSSCPA ballots? The CPA Journal (May): 5.

Barry, J. S. 2016. Is sustainability the future of the NYSSCPA? The CPA Journal (January): 5.

Barry, J. S. 2016. Leading the way on sustainability. The CPA Journal (June): 5.

Barry, J. S. 2016. New York's seven-year itch. The CPA Journal (September): 5.

Barry, J. S. 2016. Putting your practice issues on our advocacy agenda. The CPA Journal (October): 5.

Barry, J. S. 2016. Survival of the fittest. The CPA Journal (November): 5.

Barry, J. S. 2017. Accounting stars will come out on May 17. The CPA Journal (May): 5.

Barry, J. S. 2017. Continuing the march toward a more diverse profession. The CPA Journal (March): 5.

Barry, J. S. 2017. Ethics, interrupted. The CPA Journal (September): 5.

Barry, J. S. 2017. Good times are here again? The CPA Journal (October): 5.

Barry, J. S. 2017. Have you thanked an NYSSCPA Committee member today? The CPA Journal (April): 5.

Barry, J. S. 2017. Introducing the NYSSCPA's new 501(c) (3): The Moynihan Scholarship Fund. The CPA Journal (July): 5.

Barry, J. S. 2017. Marijuana: More than a taboo topic. The CPA Journal (January): 5. (The Marijuana Symposium).

Barry, J. S. 2017. NYSSCPA Board seeks members. The CPA Journal (August): 5.

Barry, J. S. 2017. Pitfalls of New York's driver license requirement. The CPA Journal (November): 5.

Barry, J. S. 2017. Society influencers participate in NYSSCPA's first Lobby Day. The CPA Journal (June): 5.

Barry, J. S. 2017. Succession woes? Generation X may be the cure. The CPA Journal (February): 5.

Barry, J. S. 2018. A tax reform law for our new normal. The CPA Journal (January): 5.

Barry, J. S. 2018. Investing in the future of the profession. The CPA Journal (April): 5.

Barry, J. S. 2018. Non-CPA firm ownership: From nice to have to have to have. The CPA Journal (March): 5.

Barry, J. S. 2018. Tax season advocacy in full swing at the NYSSCPA. The CPA Journal (February): 5.

Barry, J. S. 2019. CPA licensing and unintended consequences. The CPA Journal (September): 5.

Barry, J. S. 2020. Defining the new normal for CPAs. The CPA Journal (April): 5.

Barry, J. S. 2020. Making progress in Albany on electronic signatures. The CPA Journal (February): 5.

Barry, J. S. 2020. Mutatis mutandis. The CPA Journal (October/November): 5.

Barry, J. S. 2020. Standing together. The CPA Journal (July/August): 5.

Barry, J. S. 2021. Be the future. The CPA Journal (February/March): 5.

Barry, J. S. 2021. What we can do together. The CPA Journal (June/July): 5.

Barry, J. S. 2022. Advocating for CPAs for 125 years and counting. The CPA Journal (January/February): 5.

Barry, N. 2020. Technology workbook: Procurement of software and smartphone apps. Strategic Finance (February): 60-61.

Barry, S. E. 1924. Who pays the income taxes? Journal of Accountancy (January): 68-69.

Barsade, S. and O. A. O'Neill. 2016. Manage your emotional culture. Harvard Business Review (January/February): 58-66.

Barsade, S. G. 2002. The ripple effect: Emotional contagion and its influence on group behavior. Administrative Science Quarterly 47(4): 644-675.

Barsade, S. G. and O. A. O'Neill. 2014. What's love got to do with it? A longitudinal study of the culture of companionate love and employee and client outcomes in a long-term care setting. Administrative Science Quarterly 59(4): 551-598.

Barsade, S. G., A. J. Ward, J. D. F. Turner and J. A. Sonnenfeld. 2000.To your heart's content: A model of affective diversity in top management teams. Administrative Science Quarterly 45(4): 802-836.

Barsky, N. 2013. Say goodbye to Saly. Strategic Finance (February): 35-37.

Barsky, N. P. 2001. Unleashing the value in the supply chain. Strategic Finance (January): 32-37.

Barsky, N. P. 2019. We are because they were. Strategic Finance (June): 78.

Barsky, N. P. and A. H. Catanach Jr. 2001. Perception is reality: Managing student and parental expectations is critical to increasing accounting enrollments. Management Accounting Quarterly (Fall): 22-32.

Barsky, N. P. and A. H. Catanach Jr. 2001. Provide insight or face extinction. Strategic Finance (June): 50-53.

Barsky, N. P. and A. H. Catanach Jr. 2011. Every manager can be an innovator. Strategic Finance (August): 22-29.

Barsky, N. P. and A. H. Catanach Jr. 2013. What makes a CFO andquot;the bestandquot;? Strategic Finance (April): 28-34.

Barsky, N. P. and A. H. Catanach, Jr. 2014. Non-GAAP nonsense: Fixing the problem once and for all. Strategic Finance (October): 47-51.

Barsky, N. P. and C. D. Flick. 1999. Look on the net! Strategic Finance (December): 26-29. (Some performance measurement web sites).

Barsky, N. P. and G. Marchant. 2000. The most valuable resource - Measuring and managing intellectual capital. Strategic Finance (February): 58-62.

Barsky, N. P. and J. T. Morris. 2016. Corporate budgeting: Perceptions of a next generation of corporate leaders. Management Accounting Quarterly (Summer): 1-10.

Barsky, N. P. and S. F. Jablonsky. 2000. The digital CFO. Strategic Finance (June): 52-56. (Adapt or fall by the cyber wayside).

Barsky, N. P., A. H. Catanach Jr. and B. M. Kozlowski. 2003. Creating strategic responses to critical risks facing accounting education. Issues in Accounting Education (November): 445-462.

Barsness, Z. I., K. A. Diekmann and M. L. Seidel. 2005. Motivation and opportunity: The role of remote work, demographic dissimilarity, and social network centrality in impression management. The Academy of Management Journal 48(3): 401-419.

Barson, K. A. 2011. Divorce: The Accountant as Financial Expert. AICPA.

Barsoux, J. and C. Bouquet. 2013. How to overcome a power deficit. MIT Sloan Management Review (Summer): 45-53.

Barsoux, J., M. Wade and C. Bouquet. 2022. Identifying unmet needs in a digital age: A four-part framework for diversifying how and where you look. Harvard Business Review (July/August): 64-72.

Bart, C. and O. Turel. 2010. IT and the board of directors: An empirical investigation into the andquot;governance questionsandquot; Canadian board members ask about IT. Journal of Information Systems (Fall): 147-172.

Bart, C. K. 1988. Budgeting gamesmanship. Academy of Management Executive. 285-294.

Bartee, E. M. 1967. Optimization of experimental lunar payloads. Management Science (October): B28-B40.

Bartel, C. A. 2001. Social comparisons in boundary-spanning work: Effects of community outreach on members' organizational identity and identification. Administrative Science Quarterly 46(3): 379-413.

Bartel, C. A. 2011. Book review: The New Psychology of Leadership: Identity, Influence and Power by A. S. Haslam, S. D. Reicher, M. J. Platow. Administrative Science Quarterly 56(3): 477-479.

Bartel, C. A. and R. Saavedra. 2000. The collective construction of work group moods. Administrative Science Quarterly 45(2): 197-231.

Bartelmus, P. 1994. Environment, Growth and Development: The concepts and strategies of sustainability. New York: Routledge.

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Bartenstein, E. 1978. Different costs for different purposes. Management Accounting (August): 42-47. (Related to accounting for idle capacity).

Bartenstein, E. 1979. An annotated bibliography for historical research in cost accounting: With an emphasis on product costing under conditions of idle plant capacity. The Academy of Accounting Historians.

Barter, D. and B. V. Balachandran. 2002. Velocity costing for a manufacturing environment. Journal of Cost Management (January/February): 39-42.

Bartezzaghi, E., F. Turco, and G. Spina. 1992. The impact of the just-in-time on production system performance: A survey of Italian industry. International Journal of Operations & Production Management 12 (1).

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Barth, E. E. 1967. A standard cost application for scrap expense. Management Accounting (February): 7-10.

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Barth, M. and D. Taylor. 2010.In defense of fair value: Weighing the evidence on earnings management and asset securitizations. Journal of Accounting and Economics (February): 26-33.

Barth, M. E. 1991. Relative measurement errors among alternative pension asset and liability measures. The Accounting Review (July): 433-463.

Barth, M. E. 1994. Fair value accounting: Evidence from investment securities and the market valuation of banks. The Accounting Review (January): 1-25. (Part of a forum on financial reporting).

Barth, M. E. 2003. Discussion of “Compensation policy and discretionary disclosure”. Journal of Accounting and Economics (January): 311-318.

Barth, M. E. 2006. Including estimates of the future in today's financial statements. Accounting Horizons (September): 271-285.

Barth, M. E. 2008. Global financial reporting: Implications for U.S. Academics. The Accounting Review (September): 1159-1179.

Barth, M. E. 2014. Measurement in financial reporting: The need for concepts. Accounting Horizons (June): 331-352.

Barth, M. E. 2015. Financial accounting research, practice, and financial accountability. Abacus 51(4): 499-510.

Barth, M. E. 2018. Accounting in 2036: A learned profession: Part I: The role of research. The Accounting Review (November): 383-385.

Barth, M. E. 2018. How international accounting research influences policy and standard setting. Journal of International Accounting Research 17(2): 1-11.

Barth, M. E. 2018. The future of financial reporting: Insights from research. Abacus 54(1): 66-78.

Barth, M. E. and A. P. Hutton. 2004. Analyst earnings forecast revisions and the pricing of accruals. Review of Accounting Studies 9(1): 59-96.

Barth, M. E. and C. M. Murphy. 1994. Required financial statement disclosures: Purposes, subject, number, and trends. Accounting Horizons (December): 1-22.

Barth, M. E. and D. Israeli. 2013. Disentangling mandatory IFRS reporting and changes in enforcement. Journal of Accounting and Economics (December Supplement): 178-188.

Barth, M. E. and E. C. So. 2014. Non-diversifiable voluntary risk and risk premiums at earnings announcements. The Accounting Review (September): 1579-1607.

Barth, M. E. and G. Clinch. 1998. Revalued financial, tangible, and intangible assets: Associations with share prices and non-market-based value estimates. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 199-233.

Barth, M. E. and M. F. McNichols. 1994. Estimation and market valuation of environmental liabilities relating to superfund sites. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 177-209.

Barth, M. E. and R. Kasznik. 1999. Share repurchases and intangible assets. Journal of Accounting and Economics 28(2)(December): 211-241.

Barth, M. E. and W. R. Landsman. 1995. Fundamental issues related to using fair value accounting for financial reporting. Accounting Horizons (December): 97-107.

Barth, M. E. and W. R. Landsman. 2018. Using fair value earnings to assess firm value. Accounting Horizons (December): 49-58.

Barth, M. E., D. P. Cram and K. K. Nelson. 2001. Accruals and the prediction of future cash flows. The Accounting Review (January): 27-58.

Barth, M. E., D. W. Collins, G. M. Crooch, J. A. Elliott, T. J. Frecka, E. A. Imhoff Jr, W. R. Landsman and R. G. Stephens. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to The FASB exposure draft "Accounting by creditors for impairment of a loan - Income recognition". Accounting Horizons (March): 96-98.

Barth, M. E., D. W. Collins, G. M. Crooch, J. A. Elliott, T. J. Frecka, E. A. Imhoff, Jr., W. R. Landsman, C. L. McDonald and D. G. Searfoss. 1993. AAA's Financial Accounting Standards Committee response to FASB discussion memorandums and exposure draft: Accounting by creditors for impairment of a loan. Accounting Horizons (September): 114-117.

Barth, M. E., D. W. Collins, G. M. Crooch, J. A. Elliot, T. J. Flecka, E. A. Imhoff, Jr. W. R. Landsman, C. L. McDonald and D. G. Searfoss. 1994. AAA's Financial Accounting Standards Committee report,. Response to the FASB exposure draft "Accounting for certain investments in debt securities". Accounting Horizons (June): 117-119.

Barth, M. E., D. W. Collins, G. M. Crooch, J. A. Elliott, T. J. Frecka, E. A. Imhoff Jr, W. R. Landsman and R. G. Stephens. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to the FASB exposure draft Disclosure about derivative instruments and fair value of financial instruments. Accounting Horizons (March): 92-95.

Barth, M. E., D. W. Collins, J. A. Elliott, J. W. Gribble, W. R. Landsman, S. H. Penman, J. T. Smith, R. G. Stephens and T. D. Warfield. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to the FASB exposure draft Accounting for mortgage servicing rights, and excess servicing rights and for securitization of mortgage loans. Accounting Horizons (June): 77-79.

Barth, M. E., D. W. Collins, J. A. Elliott, J. W. Gribble, W. R. Landsman, S. H. Penman, J. T. Smith, R. G. Stephens and T. D. Warfield. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to the FASB Preliminary views on major issues related to consolidation policy. Accounting Horizons (June): 80-82.

Barth, M. E., G. Clinch and D. Israeli. 2016. What do accruals tell us about future cash flows? Review of Accounting Studies 21(3): 768-807.

Barth, M. E., G. Clinch and T. Shibano. 1999. International accounting harmonization and global equity markets. Journal of Accounting and Economics (January): 201-235.

Barth, M. E., G. Clinch and T. Shibano. 2003. Market effects of recognition and disclosure. Journal of Accounting Research (September): 581-609.

Barth, M. E., G. Ormazabal and D. J. Taylor. 2012. Asset securitizations and credit risk. The Accounting Review (March): 423-448.

Barth, M. E., I. D. Gow and D. J. Taylor. 2012. Why do pro forma and Street earnings not reflect changes in GAAP? Evidence from SFAS 123R. Review of Accounting Studies 17(3): 526-562.

Barth, M. E., J. A. Elliott and M. W. Finn. 1999. Market rewards associated with patterns of increasing earnings. Journal of Accounting Research (Autumn): 387-413.

Barth, M. E., J. A. Elliott, D. W. Collins, G. M. Crooch, T. J. Frecka, E. A. Imhoff Jr, W. R. Landsman and R. G. Stephens. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to the FASB discussion document Accounting for hedging and other risk-adjusting activities: Questions for comment and discussion. Accounting Horizons (March): 87-91.

Barth, M. E., J. Gomez-Biscarri, R. Kasznik and G. Lopez-Espinosa. 2017. Bank earnings and regulatory capital management using available for sale securities. Review of Accounting Studies 22(4): 1761-1792.

Barth, M. E., K. H. Gee, D. Israeli and R. Kasznik. 2021. Stock price management and share issuance: Evidence from equity warrants. The Accounting Review (September): 31-52.

Barth, M. E., K. Li and C. G. McClure. 2023. Evolution in value relevance of accounting information. The Accounting Review (January): 1-28.

Barth, M. E., L. D. Hodder and S. R. Stubben. 2008. Fair value accounting for liabilities and own credit risk. The Accounting Review (May): 629-664.

Barth, M. E., L. D. Hodder and S. R. Stubben. 2013. Financial reporting for employee stock options: Liabilities or equity? Review of Accounting Studies 18(3): 642-682.

Barth, M. E., M. B. Clement, G. Foster and R. Kasznik. 1998. Brand values and capital market valuation. Review of Accounting Studies 3(1-2): 41-68.

Barth, M. E., M. F. McNichols and G. P. Wilson. 1997. Factors influencing firms' disclosures about environmental liabilities. Review of Accounting Studies 2(1): 35-64.

Barth, M. E., R. Kasznik and M. F. McNichols. 2001. Analyst coverage and intangible assets. Journal of Accounting Research (June): 1-34.

Barth, M. E., S. F. Cahan, L. Chen and E. R. Venter. 2017. The economic consequences associated with integrated report quality: Capital market and real effects. Accounting, Organizations and Society (62): 43-64.

Barth, M. E., T. B. Bell, D. W. Collins, G. M. Crooch, J. A. Elliot, T. J. Flecka, E. A. Imhoff, Jr. W. R. Landsman and R. G. Stephens. 1994. AAA's Financial Accounting Standards Committee reports. Response to the FASB prospectus andquot;Earnings per shareandquot;. Accounting Horizons (June): 111-113.

Barth, M. E., T. B. Bell, D. W. Collins, G. M. Crooch, J. A. Elliot, T. J. Flecka, E. A. Imhoff, Jr. W. R. Landsman and R. G. Stephens. 1994. AAA's Financial Accounting Standards Committee reports. Response to exposure draft andquot;Accounting for stock-based compensationandquot;. Accounting Horizons (June): 114-116.

Barth, M. E., T. B. Bell, D. W. Collins, G. M. Crooch, J. A. Elliot, T. J. Flecka, E. A. Imhoff, Jr. W. R. Landsman and R. G. Stephens. 1994. AAA's Financial Accounting Standards Committee report. Response to the FASB discussion memorandum Reporting disaggregated information by business enterprises. Accounting Horizons (September): 75-82.

Barth, M. E., W. H. Beaver and C. H. Stinson. 1991. Supplemental data and the structure of thrift share prices. The Accounting Review (January): 56-66. (Part of a forum on accounting disclosures and stock prices).

Barth, M. E., W. H. Beaver and W. R. Landsman. 1992. The market valuation implications of net periodic pension cost components. Journal of Accounting and Economics (March): 27-62.

Barth, M. E., W. H. Beaver and W. R. Landsman. 1996. Value-relevance of banks' fair value disclosures under SFAS No. 107. The Accounting Review (October): 513-537.

Barth, M. E., W. H. Beaver and W. R. Landsman. 1998. Relative valuation roles of equity book value and net income as a function of financial health. Journal of Accounting and Economics (26 February): 1-34.

Barth, M. E., W. H. Beaver and W. R. Landsman. 2001. The relevance of the value relevance literature for financial accounting standard setting: Another view. Journal of Accounting and Economics (September): 77-104.

Barth, M. E., W. H. Beaver, J. R. M. Hand and W. R. Landsman. 1999. Accruals, cash flows, and equity values. Review of Accounting Studies 4(3-4): 205-229.

Barth, M. E., W. R. Landsman and D. J. Taylor. 2017. The Jobs Act and information uncertainty in IPO firms. The Accounting Review (November): 25-47.

Barth, M. E., W. R. Landsman and M. H. Lang. 2008. International accounting standards and accounting quality. Journal of Accounting Research (June): 467-498.

Barth, M. E., W. R. Landsman and R. J. Rendleman, Jr. 1998. Option pricing-based bond value estimates and a fundamental components approach to account for corporate debt. The Accounting Review (January): 73-102.

Barth, M. E., W. R. Landsman and R. J. Rendleman Jr. 2000. Implementation of an option pricing-based bond valuation model for corporate debt and its components. Accounting Horizons (December): 455-479.

Barth, M. E., W. R. Landsman, M. Lang and C. Williams. 2012.Are IFRS-based and US GAAP-based accounting amounts comparable? Journal of Accounting and Economics (August): 68-93.

Barth, M. E., W. R. Landsman, V. Raval and S. Wang. 2020. Asymmetric timeliness and the resolution of investor disagreement and uncertainty at earnings announcements. The Accounting Review (July): 23-50.

Barth, M. E., Y. Konchitchki and W. R. Landsman. 2013. Cost of capital and earnings transparency. Journal of Accounting and Economics (April-May): 206-224.

Barth, R. E. 1920.Accounting for food preserving companies. Journal of Accountancy (February): 91-97.

Barthelemy, J. 2001. The hidden costs of IT outsourcing. MIT Sloan Management Review (Spring): 60-69.

Barthélemy, J. 2006. The experimental roots of revolutionary vision. MIT Sloan Management Review (Fall): 81-84.

Barthélemy, J. 2018. Why best practices often fall short. MIT Sloan Management Review (Spring): 85-87.

Bartlett, C. A. and S. Ghoshal. 2002. Building competitive advantage through people. MIT Sloan Management Review (Winter): 34-41.

Bartlett, C. A. and S. Ghoshal. 2003. What is a global manager? Harvard Business Review (August): 101-108.

Bartlett, G. D., J. Kremin, K. K. Saunders and D. A. Wood. 2016. Attracting applications for in-house and outsourced internal audit positions: Views from external auditors. Accounting Horizons (March): 143-156.

Bartlett, G. D., J. Kremin, K. K. Sanders, and D. A. Wood. 2017. Factors influencing recruitment of non-accounting business professionals into internal auditing. Behavioral Research In Accounting 29(1): 119-130.

Bartlett, R. T. and T. H. Kelly. 1980. Will FAS no. 33 solve inflation accounting problems? Management Accounting (April): 11-14, 19.

Bartlett, R. W. 1983. Power Base Attribution and the Perceived Legitimacy of Managerial Accounting. UMI Research Press.

Bartlett, R. W. 1991. A heretical challenge to the incantations of audit independence. Accounting Horizons (March): 11-16.

Bartlett, V. R. 2016. Form 1099-C and COD income: Key timing issues. Journal of Accountancy (March): 71-72.

Bartley, J., A. Y. S. Chen and E. Z. Taylor. 2011. A comparison of XBRL filings to corporate 10-Ks: Evidence from the voluntary filings program. Accounting Horizons (June): 227-245.

Bartley, J., F Buckless, Y. S. A Chen, S. K. Harvey, S. Showalter and G. Zuckerman. 2012. Flexible budgeting meets sustainability at Bacardi Limited. Strategic Finance (December): 28-34.

Bartley, J., A. Y. S. Chen and E. Z. Taylor. 2010. Are you prepared for XBRL? Lessons from the field. Financial Executives International 26(8): 30-33.

Bartley, J., A. S. Y. Chen and E. Z. Taylor. 2010. Avoiding common errors of XBRL implementation. Journal of Accountancy (February): 46-52.

Bartley, J. W. 1980. A NPV model modified for inflation. Management Accounting (December): 49-52.

Bartley, J. W. and A. Y. S. Chen. 1992. Material changes in financial reporting attributes to the Tax Reform Act of 1986. Accounting Horizons (March): 62-74.

Bartley, J. W. and L. F. Davidson. 1982. The entity concept and accounting for interest costs. Journal of Accounting & Business Research (Summer): 175-182.

Bartley, T. 2012. Book review: Making Volunteers: Civic Life after Welfare's End by N. Eliasoph. Administrative Science Quarterly 57(1): 162-164.

Bartol, K. M. 1974.Male versus female leaders: The effect of leader need for dominance on follower satisfaction. The Academy of Management Journal 17(2): 225-233.

Bartol, K. M. 1976. Expectancy theory as a predictor of female occupational choice and attitude toward business. The Academy of Management Journal 19(4): 669-675.

Bartol, K. M. 1979.Professionalism as a predictor of organizational commitment, role stress, and turnover: A multidimensional approach. The Academy of Management Journal 22(4): 815-821.

Bartoletti, S. 2012. The missing piece in liquidity calculations. Journal of Accountancy (April): 34-37.

Bartolke, K., W. Eschweiler, D. Flechsenberger and A. S. Tannenbaum. 1982. Workers' participation and the distribution of control as perceived by members of ten German companies. Administrative Science Quarterly 27(3): 380-397.

Barton, A. 2000. Reflections of an Australian contemporary: The complementarity of entry and exit price current value accounting systems. Abacus 36(3): 298-312.

Barton, A. 2001. Russell Mathews. Abacus 37(1): 132-133.

Barton, A. 2005. Professional accounting standards and the public sector - A mismatch. Abacus 41(2): 138-158.

Barton, A. 2009. Double Accounting for Goodwill: A Problem Redefined by Martin Bloom. The Accounting Review (September): 1695-1697.

Barton, A. 2009. The use and abuse of accounting in the public sector financial management reform program in Australia. Abacus 45(2): 221-248.

Barton, A. 2011. Why governments should use the government finance statistics accounting system. Abacus 47(4): 411-445.

Barton, A. and P. R. Ferman. 1966. Comments on Hage's, andquot;An axiomatic theory of organizationsandquot;. Administrative Science Quarterly 11(1): 134-140.

Barton, A. D. 1970. Company income tax and interperiod allocation. Abacus 6(1): 3-24.

Barton, A. D. 1971. A reply to Mr. Baylis. Abacus 7(2): 173-175.

Barton, A. D. 1974. Expectations and achievements in income theory. The Accounting Review (October): 664-681.

Barton, A. D. 1976. Surrogates in income theory: A reply. The Accounting Review (January): 160-162.

Barton, A. D. 1982. Chambers' contributions to analytical rigour in accounting. Abacus 18(2): 119-128.

Barton, A. D. 1999. A trusteeship theory of accounting for natural capital assets. Abacus 35(2): 207-222.

Barton, D. 2011. Capitalism for the long term. Harvard Business Review (March): 84-91.

Barton, D. and D. Court. 2012. Making advanced analytics work for you: A Practical guide to capitalizing on big data. Harvard Business Review (October): 78-83. (Choose the right data, Build models that predict and optimize business outcomes, and Transform your company's capabilities).

Barton, D. and M. Wiseman. 2014. Focusing capital on the long term. Harvard Business Review (January/February): 44-51.

Barton, D. and M. Wiseman. 2015. Where boards fall short. Harvard Business Review (January/February): 98-104.

Barton, D., D. Carey and R. Charan. 2018. One bank's agile team experiment. Harvard Business Review (March/April): 59-61.

Barton, D. (Editor), D. Horvath (Editor) and M. Kipping (Editor). 2016. Re-Imagining Capitalism. OUP Oxford.

Barton, D., J. Manyika and S. K. Williamson. 2017. The data: Where long-termism pays off. Harvard Business Review (May/June): 67.

Barton, J. 2001. Does the use of financial derivatives affect earnings management decisions? The Accounting Review (January): 1-26.

Barton, J. and G. Waymire. 2004. Investor protection under unregulated financial reporting. Journal of Accounting and Economics (December): 65-116.

Barton, J. and M. Mercer. 2005. To blame or not to blame: Analysts’ reactions to external explanations for poor financial performance. Journal of Accounting and Economics (September): 509-533.

Barton, J. and P. J. Simko. 2002. The balance sheet as an earnings management constraint. The Accounting Review (Supplement: Quality of Earnings Conference): 1-27.

Barton, J., G. S. Berns and A. M. Brooks. 2014. The neuroscience behind the stock market's reaction to corporate earnings news. The Accounting Review (November): 1945-1977.

Barton, J., T. B. Hansen and G. Pownall. 2010. Which performance measures do investors around the world value the most - and why? The Accounting Review (May): 753-789.

Barton, L. L. 2023. I'm not an impostor - So why do I feel like one? Harvard Business Review (Summer Special Issue): 20-21.

Barton, M. A. and K. M. Sutcliffe. 2010. Learning when to stop momentum. MIT Sloan Management Review (Spring): 69-76.

Barton, M. F. and J. D. Spiceland. 1985. Practical alternative to joint cost allocation. Woman CPA (July): 24-26.

Barton, M. F. and L. M. Rockwell. 1991. Who's responsible for the content of financial statements? Management Accounting (January): 24-26.

Barton, M. F., S. P. Agrawal and Lynn Rockwell. 1988. Meeting the challenge of Japanese Management concepts. Management Accounting (September):49-53.

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