Main Bibliography
Section C: CHB-CHR

CAA-CAP | CAR-CAZ | CBA-CHA | CHB-CHR

| CHS-COK | COL-CON | COO-COS | COT-CZY

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

Che, L., J. C. Langli and T. Svanstrom. 2018. Education, experience, and audit effort. Auditing: A Journal of Practice & Theory 37(3): 91-115.

Che, L., J. C. Langli and T. Svanstrom. 2018. Erratum. Education, experience, and audit effort. Auditing: A Journal of Practice & Theory 37(4): 261.

Cheatham, C. 1986. Do you have a productivity disease? Management Accounting (July): 49-51.

Cheatham, C. 1987. Profit and productivity analysis revisited. Journal of Accountancy (July): 123-130.

Cheatham, C. 1989. Reporting the effects of excess inventories. Journal of Accountancy (November): 131-140.

Cheatham, C. B. 1984. Relevant professional experience in managerial accounting. Woman CPA (April): 29-31.

Cheatham, C. B. and L. R. Cheatham. 1993. Updating Standard Cost Systems. Quorum Books.

Cheatham, C. B. and L. R. Cheatham. 1996. Redesigning cost systems: Is standard costing obsolete? Accounting Horizons (December): 23-31. (Summary).

Checa, N., J. Maguire and J. Barney. 2003. The new world disorder. Harvard Business Review (August): 70-79.

Chee, V., K. Savani and S. Tan. 2023. Mitigating the influence of analysts who issue aggressive stock price targets: The role of joint versus separate evaluation. Contemporary Accounting Research 40(1): 526-543.

Cheek, L. M. 1977. Zero-Base Budgeting Comes of Age. New York: AMACOM.

Cheek, L. M. 1979. Zero-Base Budgeting Comes of Age. Logan Cheek.

Cheffi, W., A. Rao and A. Beldi. 2010. Designing a performance measurement system: Accountants and managers diverge. Management Accounting Quarterly (Spring): 8-21.

Chekitan S., H. Schulze, J. Granoff, K. L. Keller and J. Frampton. 2008. The corporate brand: Help or hindrance? Harvard Business Review (February): 49-58.

Chen, A. and J. J. Gong. 2019. Accounting comparability, financial reporting quality, and the pricing of accruals. Advances in Accounting: Incorporating Advances in International Accounting (45): 100415.

Chen, A., H. Duong and A. Ngo. 2019. Types of nonaudit service fees and earnings response coefficients in the post-Sarbanes-Oxley era. Advances in Accounting: Incorporating Advances in International Accounting (44): 132-147.

Chen, A., J. Gong and R. Lu. 2020. The effect of principles-based standards on financial statement comparability: The case of SFAS-142. Advances in Accounting: Incorporating Advances in International Accounting (49): 100474.

Chen, A. N. K., Y. Hwang and T. S. Raghu. 2010. Knowledge life cycle, knowledge inventory, and knowledge acquisition strategies. Decision Sciences 41(1): 21-47.

Chen, A. Y. and M. Agneva. 2021. From micro to macro: Aggregate accruals, mergers, and returns. A discussion of Heater, Nallareddy and Venkatachlam (2021). Journal of Accounting and Economics (November-December): 101435.

Chen, A. Y. S. and J. L. Rodgers. 1995. Teaching the teachers TQM. Management Accounting (May): 42-46. (Discussion of the University Challenge program).

Chen, B. 2022. Do investors value audit quality of complex estimates? Advances in Accounting (57): 100595.

Chen, B. and J. K. Conaway. 2022. Do U.S. investors value foreign component auditors? Journal of Accounting Research (June): 805-851.

Chen, C. 2010. Do analysts and investors fully understand the persistence of the items excluded from Street earnings? Review of Accounting Studies 15(1): 32-69.

Chen, C. 2013. Time-varying earnings persistence and the delayed stock return reaction to earnings announcements. Contemporary Accounting Research 30(2): 549-578.

Chen, C. 2019. The disciplinary role of financial statements: Evidence from mergers and acquisitions of privately held targets. Journal of Accounting Research (May): 391-430.

Chen, C. and J. T. Sennetti. 2005. Fraudulent financial reporting characteristics of the computer industry under a strategic-system lens. Journal of Forensic Accounting 6(1): 23-54.

Chen, C. and L. Y. Li. 2023. Is hiring fast a good sign? The informativeness of job vacancy duration for future firm profitability. Review of Accounting Studies 28(3): 1316-1353.

Chen, C. and P. F. Chen. 2009. NASD Rule 2711 and changes in analysts' independence in making stock recommendations. A forum on the mapping from analysts' forecasts to analysts' recommendations. The Accounting Review (July): 1041-1071.

Chen, C., D. Young and Z. Zhuang. 2013. Externalities of mandatory IFRS adoption: Evidence from cross-border spillover effects of financial information on investment efficiency. The Accounting Review (May): 881-914.

Chen, C., G. Gotti, D. Herrmann and K. Schumann. 2016. Earnings quality of foreign versus U.S. reverse mergers: geographical location or firm-level incentives? Journal of International Accounting Research 15(1): 49-66.

Chen, C., J. B. Kim, M. Wei and H. Zhang. 2019. Linguistic information quality in customers' forward looking disclosures and suppliers' investment. Contemporary Accounting Research 36(3): 1751-1783.

Chen, C., J. Lim and T. C. Stratopoulos. 2011. IT capability and a firm's ability to recover from losses: Evidence from the economics downturn of the early 2000s. Journal of Information Systems (Fall): 117-144.

Chen, C., K. T. Jones and D. D. Mcintyre. 2005. A reexamination of the factors important to selection of accounting as a major. Accounting and the Public Interest (5): 14-31.

Chen, C., K. T. Jones and K. Moreland. 2017. How online learning compares to the traditional classroom: Measuring accounting course outcomes. The CPA Journal (September): 44-47.

Chen, C., L. L. Li, L. Y. Lu and R. Wang. 2023. Flu fallout: Information production constraints and corporate disclosure. Journal of Accounting Research (September): 1063-1108.

Chen, C., M. Correia and O. Urcan. 2023. Accounting for leases and corporate investment. The Accounting Review (May): 109-133.

Chen, C., P. F. Chen and Q. Jin. 2015. Economic freedom, investment flexibility, and equity value: A cross-country study. The Accounting Review (September): 1839-1870.

Chen, C., X. Martin, and X. Wang. 2013. Insider trading litigation concerns, and auditor going-concern opinions. The Accounting Review (March): 365-393.

Chen, C., X. Martin, S. Roychowdhury, X. Wang and M. T. Billett. 2018. Clarity begins at home: Internal information asymmetry and external communication quality. The Accounting Review (January): 71-101.

Chen, C., Y. Chen, J. A. Pittman and E. J. Podolski. 2022. Emotions and managerial judgment: Evidence from sunshine exposure. The Accounting Review (May): 179-203.

Chen, C. C. 1995. New trends in rewards allocation preferences: A Sino-U.S. comparison. The Academy of Management Journal 38(2): 408-428.

Chen, C. C. and J. R. Meindl. 1991. The construction of leadership images in the popular press: The case of Donald Burr and People Express. Administrative Science Quarterly 36(4): 521-551.

Chen, C. C. and K. Jones. 2009. Are employees buying the balanced scorecard? Management Accounting Quarterly (Fall): 36-44.

Chen, C. C. and K. T. Jones. 2004. Budgetary slack and performance in group participative budgeting: The effects of individual and group performance feedback and task interdependence. Advances in Management Accounting (13): 183-221.

Chen, C. C. and K. T. Jones. 2005. Are companies really ready for stretch targets? Management Accounting Quarterly (Summer): 10-18. (A survey of MBA students).

Chen, C. C., J. Choi and S. Chi. 2002. Making justice sense of local-expatriate compensation disparity: Mitigation by local referents, ideological explanations, and interpersonal sensitivity in China-foreign joint ventures. The Academy of Management Journal 45(4): 807-817.

Chen, C. C., K. T. Jones and K. Moreland. 2014. Differences in learning styles. The CPA Journal (August): 46-51. (Concrete Experience - Feeling, Observations and Reflection - Watching, Abstract Conceptualization - Thinking, and Active Experimentation - Doing).

Chen, C. C., K. T. Jones and S. Xu. 2012. The communication methods of today's students: Is the phone conversation dead? The CPA Journal (November): 66-71.

Chen, C. C., S. A. Garven, K. T. Jones and A. N. Scarlata. 2021. An outdated stereotype? Accounting compared with competing professions. The CPA Journal (December): 46-49.

Chen, C. J. 2005. The path of Chinese privatisation: A case study of Village Enterprises in Southern Jiangsu. Corporate Governance: An International Review 13(1): 72-80.

Chen, C. J. and M. Engquist. 1986. Primal simplex approach to pure processing networks. Management Science (December): 1582-1598.

Chen, C. J. P., F. A. Gul and X. Su. 1999. A comparison of reported earnings under Chinese GAAP vs. IAS: Evidence from the Shanghai Stock Exchange. Accounting Horizons (June): 91-111.

Chen, C. J. P., S. Chen and X. Su. 2001. Is accounting information value relevant in the emerging Chinese stock market? Journal of International Accounting, Auditing & Taxation 10(1): 1-22.

Chen, C. J. P., S. Chen and X. Su. 2001. Profitability regulation, earnings management, and modified audit opinions: Evidence from China. Auditing: A Journal of Practice and Theory 20(2): 9-30.

Chen, C. J. P., S. Chen, X. Su and Y. Wang. 2004. Incentives for and consequences of initial voluntary asset write-downs in the emerging Chinese market. Journal of International Accounting Research 3(1): 43-61.

Chen, C. J. P., A. Shome and X. Su. 2001. How is audit quality perceived by big 5 and local auditors in China: A preliminary investigation. International Journal of Auditing 5(2): 157-175.

Chen, C. J. P., X. Su and X. Wu. 2007. Market competitiveness and big 5 pricing: Evidence from China’s binary market. The International Journal of Accounting 42(1): 1-24.

Chen, C. J. P., X. Su and X. Wu. 2009. Forced audit firm change, continued partner-client relationship, and financial reporting quality. Auditing: A Journal of Practice & Theory 28(2): 227-246.

Chen, C. J. P., X. Su and X. Wu. 2010. Auditor changes following a big 4 merger with a local Chinese firm: A case study. Auditing: A Journal of Practice & Theory 29(1): 41-72.

Chen, C. J. P., X. Su and R. Zhao. 2000. An emerging market’s reaction to initial modified audit opinions: Evidence from the Shanghai Stock Exchange. Contemporary Accounting Research 17(3): 429-455.

Chen, C. W., D. W. Collins, T. D. Kravet and R. D. Mergenthaler. 2018. Financial statement comparability and the efficiency of acquisition decisions. Contemporary Accounting Research 35(1): 164-202.

Chen, C. X. 2009. Who really matters? Revenue implications of stakeholder satisfaction in a health insurance company. The Accounting Review (November): 1781-1804.

Chen, C. X. 2015. Discussion of: Testing strategy with multiple performance measures: Evidence from a balanced scorecard at Store 24. Sixth Annual JMAR Conference: From Strategy to Outcomes - The Role of Performance Measurement. Journal of Management Accounting Research 27(2): 67-73.

Chen, C. X. 2017. Management control for stimulating different types of creativity: The role of budgets. Journal of Management Accounting Research 29(3): 23-26.

Chen, C. X. and T. Sandino. 2012. Can wages buy honesty? The relationship between relative wages and employee theft. Journal of Accounting Research (September): 967-1000.

Chen, C. X., E. M. Matsumura and J. Y. Shin. 2015. The effect of competition intensity and competition type on the use of customer satisfaction measures in executive annual bonus contracts. The Accounting Review (January): 229-263.

Chen, C. X., H. Lu and T. Sougiannis. 2012. The agency problem, corporate governance, and the asymmetrical behavior of selling, general, and administrative costs. Contemporary Accounting Research 29(1): 252-282.

Chen, C. X., H. L. Pesch and L. Wang. 2020. Employee pay in social cause organizations. Strategic Finance (August): 21-22.

Chen, C. X., H. L. Pesch and L. W. Wang. 2020. Selection benefits of below-market pay in social-mission organizations: Effects on individual performance and team cooperation. The Accounting Review (January): 57-77.

Chen, C. X., H. Yin and Y. M. Zhang. 2022. The effects of goal publicity and incentives on self-set performance goals. Journal of Management Accounting Research 34(1): 117-132.

Chen, C. X., J. B. Lill and L. Lucianetti. 2023. Performance measurement system diversity and product innovation: Evidence from longitudinal survey data. Accounting, Organizations and Society (111): 101480.

Chen, C. X., J. B. Lill and T. W. Vance. 2020. Management control system design and employees' autonomous motivation. Journal of Management Accounting Research 32(3): 71-91.

Chen, C. X., J. E. Nichol and F. H. Zhou. 2017. The effect of incentive framing and descriptive norms on internal whistleblowing. Contemporary Accounting Research 34(4): 1757-1778.

Chen, C. X., J. Nasev and S. Y. Wu. 2022. CFO overconfidence and cost behavior. Journal of Management Accounting Research 34(2): 117-135.

Chen, C. X., K. M. Rennekamp and F. H. Zhou. 2015. The effects of forecast type and performance-based incentives on the quality of management forecasts. Accounting, Organizations and Society (46): 8-18.

Chen, C. X., K. T. Trotman and F. Zhou. 2015. Nominal versus interacting electronic fraud brainstorming in hierarchical audit teams. The Accounting Review (January): 175-198.

Chen, C. X., L. Di, W. Lulu and W. Li. 2023. Supplier-base concentration and cost structure. Journal of Management Accounting Research 35(2): 69-96.

Chen, C. X., M. G. Williamson and F. H. Zhou. 2012. Reward system design and group creativity: An experimental investigation. The Accounting Review (November): 1885-1911.

Chen, C. X., M. Martin and K. A. Merchant. 2014. The effect of measurement timing on the information content of customer satisfaction measures. Management Accounting Research (September): 187-205.

Chen, C. X., R. Hudgins and W. F. Wright. 2022. The effect of advice valence on the perceived credibility of data analytics. Journal of Management Accounting Research 34(2): 97-116.

Chen, C. X., Y. Gao, Y. Wang and S. Xue. 2020. Tailoring the weights on objective versus subjective performance measures between top management and middle managers: Evidence from performance-based equity incentive plans. Journal of Management Accounting Research 32(3): 49-70.

Chen, D., J. Kim, O. Li and S. Liang. 2018. China's closed pyramidal managerial labor market and the stock price crash risk. The Accounting Review (May): 105-131.

Chen, D., M. Liu, T. Ma and X. Martin. 2017. Accounting quality and trade credit. Accounting Horizons (September): 69-83.

Chen, D., X. Liu and C. Wang. 2016. Social trust and bank loan financing: Evidence from China. Abacus 52(3): 374-403.

Chen, E. and I. Gavious. 2016. Complementary relationship between female directors and financial literacy in deterring earnings management: The case of high-technology firms. Advances in Accounting: Incorporating Advances in International Accounting (35): 114-124.

Chen, E., I. Gavious and B. Lev. 2017. The positive externalities of IFRS R&D capitalization: Enhanced voluntary disclosure. Review of Accounting Studies 22(2): 677-714.

Chen, E., I. Gavious and N. Steinberg. 2019. Dividends from unrealized earnings and default risk. Review of Accounting Studies 24(2): 491-535.

Chen, F. 2005. Salesforce incentives, market information, and production/inventory planning. Management Science (January): 60-75.

Chen, F. and S. A. Zenios. 2005. Introduction to the special issue on incentives and coordination in operations management. Management Science (January): 1.

Chen, F. and Y. Li. 2013. Voluntary adoption of more stringent governance policy on audit committees: Theory and empirical evidence. The Accounting Review (November): 1939-1969.

Chen, F., O. Hope, Q. Li and X. Wang. 2011. Financial reporting quality and investment efficiency of private firms in emerging markets. The Accounting Review (July): 1255-1288.

Chen, F., O. Hope, Q. Li and X. Wang. 2018. Flight to quality in international markets: Investors demand for financial reporting quality during political uncertainty events. Contemporary Accounting Research 35(1): 117-155.

Chen, F., S. Peng, S. Xue, Z. Yang and F. Ye. 2016. Do audit clients successfully engage in opinion shopping? Partner-level evidence. Journal of Accounting Research (March): 79-112.

Chen, F., Y. Hou, G. Richardson and M. Ye. 2018. Auditor experience and the timeliness of litigation loss contingency disclosures. Contemporary Accounting Research 35(2): 956-979.

Chen, G. 2005. Newcomer adaptation in teams: Multilevel antecedents and outcomes. The Academy of Management Journal 48(1): 101-116.

Chen, G. and E. C. Keung. 2018. Directors' and officers' legal liability insurance and internal control weaknesses. Journal of International Accounting Research 17(1): 69-86.

Chen, G. and J. Zhou. 2019. XBRL adoption and systemic information acquisition via EDGAR. Journal of Information Systems (Summer): 23-43.

Chen, G. and M. Firth. 1999. The accuracy of profit forecasts and their roles and associations with IPO firm valuations. Journal of International Financial Management & Accounting 10(3): 202-226.

Chen, G. and R. J. Klimoski. 2003. The impact of expectations on newcomer performance in teams as mediated by work characteristics, social exchanges, and empowerment. The Academy of Management Journal 46(5): 591-607.

Chen, G., D. C. Hambrick and T. G. Pollock. 2008. Puttin' on the Ritz: Pre-IPO enlistment of prestigious affiliates as deadline-induced remediation. The Academy of Management Journal 51(5): 954-975.

Chen, G., J. Kim, J. Lim and J. Zhou. 2018. XBRL adoption and bank loan contracting: Early evidence. Journal of Information Systems (Summer): 47-69.

Chen, G., J. S. Judd and S. Pandit. 2021. Firm unionization and disruptions in customer relationships. Contemporary Accounting Research 38(4): 2951-2981.

Chen, G., L. T. W. Cheng and D. N. Gao. 2005. Information content and timing of earnings announcements. Journal of Business Finance & Accounting 32(1/2): 65-95.

Chen, G., M. Firth and D. N. Gao. 2002. The information content of concurrently announced earnings, cash dividends, and stock dividends: An investigation of the Chinese stock market. Journal of International Financial Management & Accounting 13(2): 101-124.

Chen, G., M. Firth, D. N. Gao and M. O. Rui. 2005. Is China’s securities regulatory agency a toothless tiger? Evidence from enforcement actions. Journal of Accounting and Public Policy 24: 451-488.

Chen, G., M. Firth and J. Kim. 2000. The post-issue market performance of initial public offerings in China’s new stock markets. Review of Quantitative Finance & Accounting 14(4): 319-339.

Chen, G., M. Firth and J. Kim. 2002. The use of accounting information for the valuation of dual-class shares listed on China’s stock markets. Accounting and Business Research 32(3): 123-131.

Chen, G., M. Firth and J. Kim. 2004. IPO Underpricing in China’s new stock markets. Journal of Multinational Financial Management 14: 283-302.

Chen, G., M. O. Rui and S. S. Wang. 2005. The effectiveness of price limits and stock characteristics: Evidence from the Shanghai and Shenzhen stock exchanges. Review of Quantitative Finance & Accounting 25(2): 159-182.

Chen, G., X. Tian and M. Yu. 2022. Redact to protect? Customers' incentive to protect information and suppliers' disclosure strategies. Journal of Accounting and Economics (August): 101490.

Chen, G., X. Wang and J. Zhou. 2018, What do the markets say? Shareholder wealth effects of the XBRL mandate. Journal of Information Systems (Fall): 1-21.

Chen, G. K. C. and P. R. Winters. 1966. Forecasting peak demand for an electric utility with a hybrid exponential model. Management Science (August): B531-B537.

Chen, H. and E. Soltes. 2018. Why compliance programs fail - and how to fix them. Harvard Business Review (March/April): 116-125.

Chen, H. and F. Leng. 2004. Pay-performance sensitivity in a heterogeneous managerial labor market. Journal of Management Accounting Research (16): 19-33.

Chen, H. and L. Yang. 2023. Stability and regime change: The evolution of accounting standards. The Accounting Review (May): 135-152.

Chen, H. and Q. Wu. 2021. Short selling threat and real activity manipulation: Evidence from a natural experiment. Advances in Accounting: Incorporating Advances in International Accounting (52): 100514.

Chen, H. and T. D. Shohfi. 2022. Do sell-side analysts play a role in hedge fund activism? Evidence from textual analysis. Contemporary Accounting Research 39(3): 1583-1614.

Chen, H., K. Karim and A. Tao. 2021. The effect of suppliers' corporate social responsibility concerns on customers' stock price crash risk. Advances in Accounting: Incorporating Advances in International Accounting (52): 100516.

Chen, H., J. Z. Chen, G. J. Lobo and Y. Wang. 2010. Association between borrower and lender state ownership and accounting conservatism. Journal of Accounting Research (December): 973-1014.

Chen, H., J. Z. Chen, G. J. Lobo and Y. Wang. 2011. Effects of audit quality on earnings management and cost of equity capital: Evidence from China. Contemporary Accounting Research 28(3): 892-925.

Chen, H., M. Y. Hu and J. C. P. Shieh. 1991. The wealth effect of international joint ventures: The case of U.S. investment in China. Financial Management 20(4): 31-41.

Chen, H., M. Z. Frank and O. Q. Wu. 2005. What actually happened to the inventories of American companies between 1981 and 2000? Management Science (July): 1015-1031.

Chen, H., P. Letmathe and N. Soderstron. 2021. Reporting bias and monitoring in clean development mechanism projects. Contemporary Accounting Research 38(1): 7-31.

Chen, H., S. H. Ham and N. Lim. 2011. Designing multiperson tournaments with asymmetric contestants: An experimental study. Management Science (May): 864-883.

Chen, H., S. Tang, D. Wu and D. Yang. 2021. The political dynamics of corporate tax avoidance: The Chinese experience. The Accounting Review (September): 157-180.

Chen, H., T. Li and C. Zhang. 2021. Going too far is as bad as not going far enough: An inverted u-shaped relationship between internal controls and operational efficiency. Journal of International Accounting Research 20(2): 25-50.

Chen, H., W. Luo and N. Soderstrom. 2023. Career concerns, contract choice, and "unpaid" executives. Journal of Management Accounting Research 35(1): 93-113.

Chen, H., Y. Lee and S. Lo., and Y. Yu. 2021. Qualitative characteristics of non-GAAP disclosures and non-GAAP earnings quality. Journal of Accounting and Economics (August): 101402.

Chen, I. K. and M. G. Ferri. 1983. Approaches to capital budgeting when projects differ by risk. Review of Business and Economic Research (Fall): 67-74.

Chen, J. and S. Nadkarni. 2017. It's about time! CEOs' temporal dispositions, temporal leadership, and corporate entrepreneurship. Administrative Science Quarterly 62(1): 31-66.

Chen, J., H. Chang, H. Chen and S. Kim. 2014. The effect of supply chain knowledge spillovers on audit pricing. Journal of Management Accounting Research 26( 26(1): 83-100.

Chen, J., K. L. Kan and H. Anderson. 2007. Size, book/market ratio and risk factor returns: Evidence from China A-share market. Managerial Finance 33(8): 574-594.

Chen, J., N. Li and X. Zhou. 2023. Equity financing incentive and corporate disclosure: New causal evidence from SEO deregulation. Review of Accounting Studies 28(2): 1003-1034.

Chen, J., R. Ding, W. Hou and S. Johan. 2016. Do financial analysts perform a monitoring role in China? Evidence from modified audit opinions. Abacus 52(3): 473-500.

Chen, J., R. Duh and K. Li. 2019. Does fee disclosure type matter? Evidence from price adjustment in the audit market of Taiwan. Journal of International Accounting Research 18(3): 41-61.

Chen, J., R. Duh, C. Wu and L. Yu. 2019. Macroeconomic uncertainty and audit pricing. Accounting Horizons (June): 75-97.

Chen, J., W. M. Liao and C. Lu. 2012. The effects of public venture capital investments on corporate governance: Evidence from IPO firms in emerging markets. Abacus 48(1): 86-103.

Chen, J., X. Zhao and Z. Shen. 2015. Risk mitigation benefit from backup suppliers in the presence of the horizontal fairness concern. Decision Sciences 46(4): 663-696.

Chen, J., Y. Chou, R. Duh and Y. Lin. 2014. Audit committee director-auditor interlocking and perceptions of earnings quality. Auditing: A Journal of Practice & Theory 33(4): 41-70.

Chen, J., Y. Dou and Y. Zou. 2021. Information externalities of SFAS 161: Evidence from supply chains. The Accounting Review (July): 179-202.

Chen, J. C., J. C. Chen and D. M. Patten. 2014. Manipulative environmental disclosure: Further analysis of corporate projections of environmental capital spending. Accounting and the Public Interest (14): 87-109.

Chen, J. J. and P. Cheng. 2007. Corporate governance and the harmonisation of Chinese accounting practices with IFRS practices. Corporate Governance: An International Review 15(2): 284-293.

Chen, J. T. 1983. Cost allocation and external acquisition of services when self-services exist. The Accounting Review (July): 600-605.

Chen, J. T. 1983. The effect of chance variation on revenue and cost estimations for breakeven analysis: A comment. The Accounting Review (October): 813-819.

Chen, J. T. 1986. Full and direct costing in profit variance analysis. Issues in Accounting Education (Fall): 282-292.

Chen, J. T. and R. P. Manes. 1985. Distinguishing the two forms of the constant percentage learning curve model. Contemporary Accounting Research 1(2): 242-252.

Chen, J. T. and R. P. Manes. 1988. Distinguishing the two forms of the constant percentage learning curve model: A reply. Contemporary Accounting Research 4(2): 615-616.

Chen, J. T., R. P. Manes and A. W. Richardson. 1991. Learning curves and appropriate regression methodologies. Issues in Accounting Education (Fall): 284-299.

Chen, J. V. 2023. The wisdom of crowds and the market's response to earnings news: Evidence using the geographic dispersion of investors. Journal of Accounting and Economics (April-May): 101567.

Chen, J. V. and F. Li. 2015. Discussion of "Textual analysis and international financial reporting: Large sample evidence". Journal of Accounting and Economics (November-December): 181-186.

Chen, J. V., I. Kama and R. Lehavy. 2019. A contextual analysis of the impact of managerial expectations on asymmetric cost behavior. Review of Accounting Studies 24(2): 665-693.

Chen, J. V., K. H. Gee and J. J. Neilson. 2021. Disclosure prominence and the quality of non-GAAP earnings. Journal of Accounting Research (March): 163-213.

Chen, J. V., V. Nagar and J. Schoenfeld. 2018. Manager-analyst conversations in earnings conference calls. Review of Accounting Studies 23(4): 1315-1354.

Chen, J. W. and J. Zhou. 2021. Valuing initial public offerings using article 11 pro forma financial information in the prospectus. Contemporary Accounting Research 38(1): 707-739.

Chen, J. Z. and P. B. Shane. 2014. Changes in cash: Persistence and pricing implications. Journal of Accounting Research (June): 599-634.

Chen, J. Z., C. Y. Lim and G. J. Lobo. 2016. Does the relation between information quality and capital structure vary with cross-country institutional differences? Journal of International Accounting Research 15(3): 131-156.

Chen, J. Z., G. J. Lobo and J. H. Zhang. 2017. Accounting quality, liquidity risk, and post-earnings-announcement drift. Contemporary Accounting Research 34(3): 1649-1680.

Chen, J. Z., M. Chen, C. Chen and G. J. Lobo. 2020. Do firms that have a common signing auditor exhibit higher earnings comparability? The Accounting Review (May): 115-143.

Chen, J. Z., Y. Kim, L. L. Yang and J. H. Zhang. 2023. Information transparency and investment in follow-on innovation. Contemporary Accounting Research 40(2): 1176-1209.

Chen, K. 2022. Suppliers' relationship-specific investments and customers' management forecasts. Advances in Accounting (59): 100626.

Chen, K., D. Henderson and C. I. Wiedman. 2022. Voluntary disclosure of disaggregated balance sheet and cash flow information around restatements. Accounting Horizons (September): 45-70.

Chen, K., Q. Cheng, Y. C. Lin and Y. Lin and X. Xiao. 2016. Financial reporting quality of Chinese reverse merger firms: The reverse merger effect or the weak country effect? The Accounting Review (September): 1363-1390.

Chen, K. C. W. and B. K. Church. 1996. Going concern opinions and the market's reaction to bankruptcy filings. The Accounting Review (January): 117-128.

Chen, K. C. W. and C. J. Lee. 1995. Executive bonus plans and accounting trade-offs: The case of the oil and gas industry, 1985-86. The Accounting Review (January): 91-111.

Chen, K. C. W. and F. Tang. 2017. Post-IFRS revaluation adjustments and executive compensation. Contemporary Accounting Research 34(2): 1210-1231.

Chen, K. C. W. and H. Yuan. 2004. Earnings management and capital resource allocation: Evidence from China's accounting-based regulation of rights issues. The Accounting Review (July): 645-665.

Chen, K. C. W. and J. Wang. 2007. Accounting-based regulation in emerging markets: The case of China’s seasoned-equity offering. The International Journal of Accounting 42(3): 221-236.

Chen, K. C. W. and K. C. J. Wei. 1993. Creditors' decisions to waive violations of accounting-based debt covenants. The Accounting Review (April): 218-232. (Part of a forum on the effects of violating debt covenants).

Chen, K. C. W. and M. P. Schoderbek. 2000. The 1993 tax rate increase and deferred tax adjustments: A test of functional fixation. Journal of Accounting Research (Spring): 23-44.

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Chen, L., B. Srinidhi, A. Tsang and W. Yu. 2016. Audited financial reporting and voluntary disclosure of corporate social responsibility (CSR) reports. Journal of Management Accounting Research 28(2): 53-76.

Chen, L., G. V. Krishnan and W. Yu. 2018. The relation between audit fee cuts during the global financial crisis and earnings quality and audit quality. Advances in Accounting: Incorporating Advances in International Accounting (43): 14-31.

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Chen, L., L. Le, D. Nie and Y. Shi. 2023. Is audit committee chairs' compensation related to financial reporting quality? Journal of Forensic & Investigative Accounting 15(1): 19-39.

Chen, L., S. Li and W. Lin. 2007. Corporate governance and corporate performance: Some evidence from newly listed firms on Chinese stock markets. International Journal of Accounting, Auditing & Performance Evaluation 4(2): 183-197.

Chen, L., S. M. Gilbert and Y. Xia. 2011. Private labels: Facilitators or impediments to supply chain coordination. Decision Sciences 42(3): 689-720.

Chen, L. H. and H. Sami. 2013. The impact of firm characteristics on trading volume reaction to the earnings reconciliation from IFRS to U.S. GAAP. Contemporary Accounting Research 30(2): 697-718.

Chen, L. H. and I. K. Khurana. 2015. The impact of eliminating the Form 20-F reconciliation on shareholder wealth: Evidence from U.S. cross-listed firms. The Accounting Review (January): 199-228.

Chen, L. H., D. M. Folsom, W. Paek and H. Sami. 2014. Accounting conservatism, earnings persistence, and pricing multiples on earnings. Accounting Horizons (June): 233-260.

Chen, L. H., H. H. Chung, G. F. Peters and J. P. Wynn. 2017. Does incentive-based compensation for chief internal auditors impact objectivity? An external audit risk perspective. Auditing: A Journal of Practice & Theory 36(2): 21-43.

Chen, L. H., J. Krishnan and H. Sami. 2015. Goodwill impairment charges and analyst forecast propertied. Accounting Horizons (March): 141-169.

Chen, L. H., J. Krishnan, J., H. Sami and H. Zhou. 2013. Auditor attestation under SOX Section 404 and earnings informativeness. Auditing: A Journal of Practice & Theory 32(1): 61-84.

Chen, L. H., S. Deng, P. P. Gupta and H. Sami. 2019. The impact of eliminating the 20-F reconciliation on the cost of debt: An exploratory study. Journal of International Accounting Research 18(1): 47-70.

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Chen, M. 2001. Inside Chinese Business: A Guide for Managers Worldwide. Harvard Business School Press.

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Chen, M. and I. C. MacMillan. 1992. Nonresponse and delayed response to competitive moves: The roles of competitor dependence and action irreversibility. The Academy of Management Journal 35(3): 539-570.

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Chen, M., K. Su and W. Tsai. 2007. Competitive tension: The awareness-motivation-capability perspective. The Academy of Management Journal 50(1): 101-118.

Chen, N. X. and T. Lehmer. 2021. Aggressive tax avoiders: U.S. multinationals shifting domestic earnings to zero. The Accounting Review (September): 181-206.

Chen, N. X. and T. Shevlin. 2018. "U.S. worldwide taxation and domestic mergers and acquisitions": A discussion. Journal of Accounting and Economics (November-December): 439-447.

Chen, N. X., P. Chiu and T. Shevlin. 2023. The persistence and pricing of changes in multinational firms' foreign cash holdings. Review of Accounting Studies 28(4): 2476-2515.

Chen, N. X., P. C. Chiu and T. Shevlin. 2018. Do analysts matter for corporate tax planning? Evidence from a natural experiment. Contemporary Accounting Research 35(2): 794-829.

Chen, N. X., S. Chi and T. Shevlin. 2023. A tale of two forecasts: An analysis of mandatory and voluntary effective tax rate forecasts. The Accounting Review (September): 161-186.

Chen, P. 2016. Banks' acquisition of private information about financial misreporting. The Accounting Review (May): 835-857.

Chen, P. and G. Zhang. 2007. How do accounting variables explain stock price movements? Theory and evidence. Journal of Accounting and Economics (July): 219-244.

Chen, P. F. and G. Zhang. 2003. Heterogeneous investment opportunities in multiple-segment firms and the incremental value relevance of segment accounting data. The Accounting Review (April): 397-428.

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Chen, P. H. and D. E. Stout. 2014. Preview uncovering the intricacies of master limited partnerships: A primer. Management Accounting Quarterly (Winter): 1-13.

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Chen Q. 2007. Discussion of which institutional investors trade based on private information about earnings and returns. Journal of Accounting Research (May): 323-331.

Chen, Q. 2016. Director monitoring of expense misreporting in nonprofit organizations: The effects of expense disclosure transparency, donor evaluation focus and organization performance. Contemporary Accounting Research 33(4): 1601-1624.

Chen, Q. and R. Vashishtha. 2017. The effects of bank mergers on corporate information disclosure. Journal of Accounting and Economics (August): 56-77.

Chen, Q., B. Mittendorf and Y. Zhang. 2010. Endogenous accounting bias when decision making and control interact. Contemporary Accounting Research 27(4): 1063-1091.

Chen, Q., J. Francis and W. Jiang. 2005. Investor learning about analyst predictive ability. Journal of Accounting and Economics (February): 3-24.

Chen, Q., K. Kelly and S. E. Salterio. 2012. Do changes in audit actions and attitudes consistent with increased auditor scepticism deter aggressive earnings management? An experimental investigation. Accounting, Organizations and Society 37(2): 95-115.

Chen, Q., K. Schipper and N. Zhang. 2022. Measuring accounting asset informativeness. The Accounting Review (July): 209-236.

Chen, Q., S. S. Dikolli and W. Jiang. 2015. Career-risk concerns, information effort, and optimal pay-for-performance sensitivity. Journal of Management Accounting Research 27(2): 165-195.

Chen, Q., T. Hemmer and Y. Zhang. 2007. On the relation between conservatism in accounting standards and incentives for earnings management. Journal of Accounting Research (June): 541-565.

Chen, Q., T. Hemmer and Y. Zhang. 2011. On the optimal use of loose monitoring in agencies. Review of Accounting Studies 16(2): 328-354.

Chen, Q., T. R. Lewis, K. Schipper and Y. Zhang. 2017. Uniform versus discretionary regimes in reporting information with unverifiable precision and a coordination role. Journal of Accounting Research (March): 153-196.

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Chen, Q., Z. Huang and Y. Zhang. 2014. The effects of public information with asymmetrically informed short-horizon investors. Journal of Accounting Research (June): 635-669.

Chen, R., S. El Ghoul, O. Guedhami, H. Wang and Y. Yang. 2022. Corporate governance and tax avoidance: Evidence from U.S. cross-listing. The Accounting Review (November, Issue 7): 49-78.

Chen, R. C. and C. H. Chung. 2002. Cause-effect analysis for target costing. Management Accounting Quarterly (Winter): 1-8.

Chen, R. R., R. O. Roundy, R. Q. Zhang and G. Janakiraman. 2005. Efficient auction mechanisms for supply chain procurement. Management Science (March): 467-482.

Chen, R. S. 1975. Social and financial stewardship. The Accounting Review (July): 533-543.

Chen, R. S. 1975. The treasury stock method and conventional method in reciprocal stockholdings - An amalgamation: A comment. The Accounting Review (April): 359-364.

Chen, R. S. and S. Pan. 1980. Frederick Winslow Taylor's contributions to cost accounting. The Accounting Historians Journal 7(1): 17-35.

Chen, R. S. and S. Pan. 1980. Frederick Winslow Taylor's contributions to cost accounting. The Accounting Historians Journal 7(2): 1-22.

Chen, R. S. and S. Pan. 1984. Taylor's contribution to cost accounting, A reply. The Accounting Historians Journal 11(1): 151-161.

Chen, S. 1998. The rise and fall of debit-credit bookkeeping in china: History and analysis. The Accounting Historians Journal 25(1): 73-92.

Chen, S. 2008. DCF techniques and nonfinancial measures in capital budgeting: A contingency approach analysis. Behavioral Research In Accounting 20(1): 13-29.

Chen, S. 2018. Give yourself a break: The power of self-compassion. Harvard Business Review (September/October): 116-123.

Chen, S. 2021. Volunteerism blossoms in China. Strategic Finance (February): 63.

Chen, S. 2023. The economic consequences of ceasing option backdating. Review of Accounting Studies 28(4): 2039-2074.

Chen, S. and D. A. Matsumoto. 2006. Favorable versus unfavorable recommendations: The impact on analyst access to management-provided information. Journal of Accounting Research (September): 657-689.

Chen, S. and J. L. Dodd. 1997. Economic value added (EVA®): An empirical examination of a new corporate performance measurement. Journal of Managerial Issues 9(3): 319-333.

Chen, S. and Y. Wang. 2004. Evidence from China on the relevance of operating income vs. below-the-line items. The International Journal of Accounting 39: 339-364.

Chen, S., B. Miao and K. Valentine. 2022. Corporate control contests and the asymmetric disclosure of bad news: Evidence from peer disclosure response to takeover threat. The Accounting Review (January): 123-146.

Chen, S., B. Miao and T. Shevlin. 2015. A new measure of disclosure quality: The level of disaggregation of accounting data in annual reports. Journal of Accounting Research (December): 1017-1054.

Chen, S., D. Matsumoto and S. Rajgopal. 2011. Is silence golden? An empirical analysis of firms that stop giving quarterly earnings guidance. Journal of Accounting and Economics (February): 134-150.

Chen, S., J. Guo and X. Tong. 2017. XBRL implementation and post-earnings-announcement drift: The impact of state ownership in China. Journal of Information Systems (Spring): 1-19.

Chen, S., J. Thomas and F. Zhang. 2016. Spring-loading future performance when no one is looking? Earnings and cash flow management around acquisitions. Review of Accounting Studies 21(4): 1081-1115.

Chen, S., K. Schucrard and B. Stomberg. 2019. Media coverage of corporate taxes. The Accounting Review (September): 83-116.

Chen, S., L. De Simone, M. Hanlon and R. Lester. 2023. The effect of innovation box regimes on investment and employment activity. The Accounting Review (September): 187-214.

Chen, S., L. Harris, J. Lai and W. Li. 2016. ERP systems and earnings quality: The impact of dominant shareholdings in China. Journal of Emerging Technologies in Accounting 13(2): 49-69.

Chen, S., L. Harris, W. Li and D. Wu. 2015. How does XBRL affect the cost of equity capital? Evidence from an emerging market. Journal of International Accounting Research 14(2): 123-145.

Chen, S., M. L. DeFond and C. W. Park. 2002. Voluntary disclosure of balance sheet information in quarterly earnings announcements. Journal of Accounting and Economics (June): 229-251.

Chen, S., S. Y. J. Sun and D. Wu. 2010. Client importance, institutional improvements, and audit quality in China: An office and individual auditor level analysis. The Accounting Review (January): 127-158.

Chen, S., T. Chung and L. Chung. 2001. Investment opportunities, free cash flow and stock valuation effects of corporate investments. Review of Quantitative Finance & Accounting 16(4): 299-310.

Chen, S., T. Shevlin and Y. H. Tong. 2007. Does the pricing of financial reporting quality change around dividend changes? Journal of Accounting Research (March): 1-40.

Chen, S., X. Su and Z. Wang. 2005. An analysis of auditing environment and modified audit opinions in China: Underlying reasons and lessons. International Journal of Auditing (9): 165-185.

Chen, S., X. Chen and Q. Chengf. 2008. Do family firms provide more or less voluntary disclosure? Journal of Accounting Research (June): 499-536.

Chen, S., Y. Huang, N. Li and T. Shevlin. 2019. How does quasi-indexer ownership affect corporate tax planning? Journal of Accounting and Economics (April-May): 278-296.

Chen, S., Z. Sun and Y. Wang. 2002. Evidence from China on whether harmonized accounting standards harmonize accounting practices. Accounting Horizons (September): 183-197.

Chen, T. and A. Karathanasopoulos. 2022. Do heterogeneous beliefs matter to post-announcement informed trading? Abacus 58(4): 714-741.

Chen, T. and Y. Liao. 2015. The economic consequences of disclosure quality under SFAS No. 131. Accounting Horizons (March): 1-22.

Chen, T. and X. Martin. 2011. Do bank-affiliated analysts benefit from lending relationships? Journal of Accounting Research (June): 633-675.

Chen, T., C. Chin, S. Wang and W. Yao. 2015. The effects of financial reporting on bank loan contracting in global markets: Evidence from mandatory IFRS adoption. Journal of International Accounting Research 14(2): 45-81.

Chen, T., G. Zhang and Y. Zhou. 2018. Enforceability of non-compete covenants, discretionary investments, and financial reporting practices: Evidence from a natural experiment. Journal of Accounting and Economics (February): 41-60.

Chen, T., H. Levy, X. Martin and R. Shalev. 2021. Buying products from whom you know: Personal connections and information asymmetry in supply chain relationships. Review of Accounting Studies 26(4): 1492-1531.

Chen, T. T. Y. 2013. A comparative study of what accounting employers in the United States and Hong Kong expect: Implications for curriculum and pedagogical design. Global Perspectives on Accounting Education (10): 123-134.

Chen, T., X. Martin, C. A. Mashruwala and S. Mashruwala. 2015. The value and credit relevance of multiemployer pension plan obligations. The Accounting Review (September): 1907-1938.

Chen, W. and H. Tan. 2013. Judgment effects of familiarity with an analyst's name. Accounting, Organizations and Society 38(3): 214-227.

Chen, W., A. S. Kahlifa and K. T. Trotman. 2015. Facilitating brainstorming: Impact of task representation on auditors' identification of potential frauds. Auditing: A Journal of Practice & Theory 34(3): 1-22.

Chen, W., C. Liu and S. G. Ryan. 2008. Characteristics of securitizations that determine issues' retention of the risks of the securitized assets. The Accounting Review (September): 1181-1215.

Chen, W., H. Tan and E. Y. Wang. 2013. Fair value accounting and managers' hedging decisions. Journal of Accounting Research (March): 67-103.

Chen, W., H. Tan and E. Y. Yang. 2023. The impact of repeated notifications and notification checking mode on investors' reactions to managers' strategic positive title emphasis. Accounting, Organizations and Society (110): 101470.

Chen, W., H. Wu and L. Zhang. 2021. Terrorist attacks, managerial sentiment, and corporate disclosures. The Accounting Review (May): 165-190.

Chen, W., J. Han and H. Tan. 2016. Investor reactions to management earnings guidance attributions: The effects of news valence, attribution locus, and outcome controllability. Accounting, Organizations and Society (55): 83-95.

Chen, W., K. T. Trotman and X. Zhang. 2022. The impact of a structured electronic interacting brainstorming platform. Auditing: A Journal of Practice & Theory 41(2): 93-111.

Chen, W., N. Harding and W. He. 2021. Non-professional investors' judgments of the reliability of fair value estimates - The impact of investor mood. Behavioral Research In Accounting 33(1): 43-63.

Chen, W., P. Hribar and S. Melessa. 2018. Incorrect inferences when using residuals as dependent variables. Journal of Accounting Research (June): 751-796.

Chen, W., P. Hribar and S. Melessa. 2023. Standard error biases when using generated regressors in accounting research. Journal of Accounting Research (May): 531-569.

Chen, W., S. Jung, Z. Xiaoxia and I. Xiying. 2022. Outside opportunities, managerial risk taking, and CEO compensation. The Accounting Review (March): 135-160.

Chen, W., Y. Zhang, J. Zhao, G. Hu and G. Zou. 2021. CEO media coverage and corporate investment. Journal of International Accounting Research 20(3): 1-19.

Chen, X., A. Hellmann and S. R. Mithani. 2020. The effect of fair value adjustments on dividend policy under mandatory international financial reporting standards adoption: Australian evidence. Abacus 56(3): 436-453.

Chen, X., G. Gong and S. Luo. 2022. Short interest and corporate investment: Evidence from supply chain partners. Contemporary Accounting Research 39(2): 1455-1508.

Chen, X., J. Huang, X. Li and T. Zhang. 2018. Corporate governance and resource allocation efficiency: Evidence from IPO regulation in China. Journal of International Accounting Research 17(3): 43-67.

Chen, X., M. Feng and L. Chan. 2020. Family entrenchment and internal control: Evidence from S&P 1500 firms. Review of Accounting Studies 25(1): 246-278.

Chen, X., N. Li and A. Lin. 2022. CFO gaps: Determinants and impact on the corporate information environment. The Accounting Review (November, Issue 6): 173-200.

Chen, X., Q. Cheng and A. K. Lo. 2013. Accounting restatements and external financial choices. Contemporary Accounting Research 30(2): 750-779.

Chen, X., Q. Cheng and A. K. Lo. 2014. Is the decline in the information content of earnings following restatement short-lived? The Accounting Review (January): 177-207.

Chen, X., Q. Cheng, A. K. Lo and X. Wang. 2015. CEO contractual protection and managerial short-termism. The Accounting Review (September): 1871-1906.

Chen, X., Q. Cheng and K. Lo. 2010. On the relationship between analyst reports and corporate disclosures: Exploring the roles of information discovery and interpretation. Journal of Accounting and Economics (April): 206-226.

Chen, X., Q. Cheng and X. Wang. 2015. Does increased board independence reduce earnings management? Evidence from recent regulatory reforms. Review of Accounting Studies 20(2): 899-933.

Chen, X., Q. Cheng and Z. Dai. 2013. Family ownership and CEO turnovers. Contemporary Accounting Research 30(3): 1166-1190.

Chen, X., Q. Cheng, T. Chow and Y. Liu. 2021. Corporate in-house tax departments. Contemporary Accounting Research 38(1): 443-482.

Chen, X., Q. Cheng, T. Luo and H. Yue. 2020. Short sellers and long-run management forecasts. Contemporary Accounting Research 37(2): 802-828.

Chen, X., Q. Cheng, Y. Hao and Q. Liu. 2020. GDP growth incentives and earnings management: Evidence from China. Review of Accounting Studies 25(3): 1002-1039.

Chen, X., Y. H. Cho, Y. Dou and B. Lev. 2022. Predicting future earnings changes using machine learning and detailed financial data. Journal of Accounting Research (May): 467-515.

Chen, Y. and J. Jermias. 2016. Linking key performance indicators to new international venture survival. Journal of International Accounting Research 15(3): 31-48.

Chen, Y. and L. B. Hoshower. 1998. Assessing student motivation to participate in teaching evaluations. Issues in Accounting Education (August): 531-549.

Chen, Y. and M. Deng. 2011. Capital rationing and managerial retention: The role of external capital. Journal of Management Accounting Research (23): 285-304.

Chen, Y., A. L. Smith, J. Cao and W. Xia. 2014. Information technology capability, internal control effectiveness, and audit fees and delays. Journal of Information Systems (Fall): 149-180.

Chen, Y., C. Wu, Y. Chen, H. Li and H. Chen. 2017. Enhancement of fraud detection for narratives in annual reports. International Journal of Accounting Information Systems (26): 32-45.

Chen, Y., F. A. Gul, M. Veeraraghavan and L. Zolotoy. 2015. Executive equity risk-taking incentives and audit pricing. The Accounting Review (November): 2205-2234.

Chen, Y., G. Hu, L. Lin and M. Xiao. 2015. GAAP difference or accounting fraud? Evidence from Chinese reverse mergers delisted from U.S. markets. Journal of Forensic & Investigative Accounting 7(1): 122-145.

Chen, Y., J. D. Eshleman and J. S. Soileau. 2016. Board gender diversity and internal control weaknesses. Advances in Accounting: Incorporating Advances in International Accounting (33): 11-19.

Chen, Y., J. D. Eshleman and J. S. Soileau. 2017. Business strategy and auditor reporting. Auditing: A Journal of Practice & Theory 36(2): 63-86.

Chen, Y., J. E. Carrillo, A. J. Vakharia and P. Sin. 2010. Fusion product planning: A market offering perspective. Decision Sciences 41(2): 325-353.

Chen, Y., J. Huang, T. Li and J. Pittman. 2022. It's a small world: The importance of social connections with auditors to mutual fund managers' portfolio decisions. Journal of Accounting Research (June): 901-963.

Chen, Y., J. Jermias and T. Panggabean. 2016. The role of visual attention in the managerial judgment of balanced-scorecard performance evaluation: Insights from using an eye-tracking device. Journal of Accounting Research (March): 113-146.

Chen, Y., J. Ng and X. Yang. 2021. Talk less, learn more: Strategic disclosures in response to managerial learning from the options market. Journal of Accounting Research (December): 1609-1649.

Chen, Y., K. Capriotti and J. D'Aquila. 2021. Miller Energy resources' fraud and KPMG's audit failure. Journal of Forensic & Investigative Accounting 13(3): 530-539.

Chen, Y., L. Cheng and W. Hsu. 2013. A new approach to the group ranking problem: Finding consensus ordered segments from users' preference data. Decision Sciences 44(6): 1091-1119.

Chen, Y., M. Hung and Y. Wang. 2018. The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China. Journal of Accounting and Economics (February): 169-190.

Chen, Y., M. Hung and L. L. Wang. 2023. Do depositors respond to banks' social performance? The Accounting Review (July): 89-114.

Chen, Y., M. J. Rungtusanatham and S. M. Goldstein. 2019. Historical supplier performance and strategic relationship dissolution: Unintentional but serious supplier error as a moderator. Decision Sciences 50(6): 1224-1258.

Chen, Y., P. Jubb and A. Tran. 1997. Problems of accounting reform in the People’s Republic of China. The International Journal of Accounting 32(2): 139-153.

Chen, Y., R. Ge, L. Henock and L. Zolotoy. 2019. Stock liquidity and corporate tax avoidance. Review of Accounting Studies 24(1): 309-340.

Chen, Y., S. M. Dearden and T. A. Seidel. 2023. The influence of increased financial flexibility on small accounting firms' public audit client portfolios: Evidence from the paycheck protection program. Auditing: A Journal of Practice & Theory 42(4): 205-222.

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Chen, Y., S. Sadique, B. Srinidhi and M. Veeraraghavan. 2017. Does high-quality auditing mitigate or encourage private information collection? Contemporary Accounting Research 34(3): 1622-1648.

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Chen, Y., X. Zhao, W. Zhu and J. Xie. 2019. How precious are scarce products? An Experimental study on a turn-and-earn allocation mechanism. Decision Sciences 50(5): 1031-1059.

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Chen, Z., B. Ke and Z. Yang. 2013. Minority shareholders' control rights and the quality of corporate decisions in weak investor protection countries: A natural experiment from China. The Accounting Review (July): 1211-1238.

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Chen, Z., Y. Guan and B. Ke. 2013. Are stock option grants to directors of state-controlled Chinese firms listed in Hong Kong genuine compensation? The Accounting Review (September): 1547-1574.

Chen, Z., Y. Liu, Y. Hu and L. Zhang. 2023. Impact of state ownership on greenhouse gas emissions disclosures in China. Advances in Environmental Accounting & Management: Green House Gas Emissions Reporting and Management in Global Top Emitting Countries and Companies. (11): 29-49.

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Cheng, C., P. Sapkota and A. J. N. Yurko. 2021. A case study of effective tax rates using data analytics. Issues in Accounting Education (February): 65-89.

Cheng, C., R. Flasher and J. P. Higgins. 2019. Accounting firm data breaches: One state's records. Journal of Accountancy (June): 40-45. (This article focuses on Maryland. Data from Maryland suggest accounting firm data breaches may be becoming more frequent, especially for smaller accounting firms. They often involve the theft of Social Security numbers and tax return information).

Cheng, C., S. Rhoades-Catanach and L. Watson. 2023. Data analytics for undergraduate tax students: A Alteryx case study for MACRS depreciation. Issues in Accounting Education (November): 145-164.

Cheng, C. C. and D. L. Crumbley. 2013. Fraudster and the form 1099 technique. Journal of Forensic & Investigative Accounting 5(1): 58-84.

Cheng, C. S., E. Agnes and J. Daniel. 2014. Does the market overweight imprecise information? Evidence from customer earnings announcements. Review of Accounting Studies 19(3): 1125-1151.

Cheng, C. S. A. 2012. Discussion of Voluntary IFRS adoption, analyst coverage, and information quality: International evidence. Journal of International Accounting Research 11(1): 77-82.

Cheng, C. S. A. and R. P. Manes. 1992. The marginal approach to joint cost allocation: A model for practical application. Journal of Management Accounting Research (4): 44-63.

Cheng, C. S. A. and W. B. Thomas. 2006. Evidence of the abnormal accrual anomaly incremental to operating cash flows. The Accounting Review (October): 1151-1167.

Cheng, C. S. A., A. L. J. Hwang and C. Jackson. 1999. The allocation decision on research and advertising spending by small and large firms: An illustration of four industries. Advances in Management Accounting (7): 187-202.

Cheng, C. S. A., C. Liu and T. F. Schaefer. 1996. Earnings permanence and the incremental information content of cash flows from operations. Journal of Accounting Research (Spring): 173-181.

Cheng, C. S. A., C. Liu and T. F. Schaefer. 1997. The value-relevance of SFAS No. 95 cash flows from operations as assessed by security market effects. Accounting Horizons (September): 1-15.

Cheng, C. S. A., H. He Huang and Y. Li. 2015. Hedge fund intervention and accounting conservatism. Contemporary Accounting Research 32(1): 392-421.

Cheng, C. S. A., H. H. Huang, Y. Li and J. Stanfield. 2012. The effect of hedge fund activism on corporate tax avoidance. The Accounting Review (September): 1493-1526.

Cheng, C. S. A., J. Wang and S. X. Wei. 2015. State ownership and earnings management around initial public offerings: Evidence from China. Journal of International Accounting Research 14(2): 89-116.

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Cheng, C. S. A., P. Guo, C. Weng and Q. Wu. 2021. Innovation and corporate tax planning: The distinct effects of patents and R&D. Contemporary Accounting Research 38(1): 621-653.

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Cheng, C. S. A., Y. Huang and X. Li. 2020. Information shocks and corporate cash policies. Journal of International Accounting Research 19(1): 5-28.

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Cheng, J. L. C. 1984. Paradigm development and communication in scientific settings: A contingency analysis. The Academy of Management Journal 27(4): 870-877.

Cheng, J. L. C. and W. McKinley. 1983. Toward an integration of organization research and practice: A contingency study of bureaucratic control and performance in scientific settings. Administrative Science Quarterly 28(1): 85-100. (Part of a special section on the utilization of organizational research, part 2).

Cheng, J. M. 2002. A breakthrough in transfer pricing: The renegotiate-any-time system. Management Accounting Quarterly (Winter): 1-8.

Cheng, J. Y. and B. Groysberg. 2020. Gender diversity at the board level can mean innovation success. MIT Sloan Management Review (Winter): 1-8.

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Cheng, K. and D. L. Crumbley. 2023. Canada's Li-Cycle Holdings Corporation: Innovative technology and innovative accounting for off-take agreements. Journal of Forensic & Investigative Accounting 15(2): 261-271. (Related to FASB codification topic 606 and IFRS 15).

Cheng, K. and S. Finney. 2016. The tangle of intangible assets and business combinations. The CPA Journal (January): 40-46.

Cheng, L. 2017. Organized labor and debt contracting: Firm-level evidence from collective bargaining. The Accounting Review (May): 57-85.

Cheng, L., C. W. Craighead, Q. Wang and J. J. Li. 2020. When is the supplier's message "loud and clear"? Mixed signals from supplier-induced disruptions and the response. Decision Sciences 51(2): 216-254.

Cheng, L., D. E. Cantor, M. Dresner and C. M. Grimm. 2012. The impact of contract manufacturing on inventory performance: An examination of U.S. manufacturing industries. Decision Sciences 43(5): 889-928.

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Cheng, L., J. Jaggi and S. Young. 2022. Does restricting managers' discretion through GAAP impact the usefulness of accounting information in debt contracting? Contemporary Accounting Research 39(2): 826-862.

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Cheng, M. M. and K. A. Humphreys. 2012. The differential improvement effects of the strategy map and scorecard perspectives on managers' strategic judgments. The Accounting Review (May): 899-924.

Cheng, M. M. and R. Coyte. 2014. The effects of incentive subjectivity and strategy communication on knowledge-sharing and extra-role behaviours. Management Accounting Research (June): 119-130.

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Cheng, M. M., K. A. Humphreys and Y. Y. Zhang. 2018. The interplay between strategic risk profiles and presentation format on managers' strategic judgments using the balanced scorecard. Accounting, Organizations and Society (70): 92-105.

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Cheng, M. M., P. Perego and N. S. Soderstrom. 2023. Sustainability and management accounting research. Journal of Management Accounting Research 35(3): 1-11.

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Cheng, P. and R. Ding. 2021. The effect of online review exercises on student course engagement and learning performance: A case study of an introductory financial accounting course at an international joint venture university. Journal of Accounting Education (54): 100699.

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Cheng, S. F., G. De Franco and P. Lin. 2023. Marijuana liberalization and public finance: A capital market perspective on the passage of medical use laws. Journal of Accounting and Economics (February): 101516.

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Cheng, W. W. H., C. Y. Lim and K. C. K. Yuen. 2023. Can honesty reminders reduce dishonesty in budgetary slack? Advances in Management Accounting (34): 203-226.

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Christensen, A. L. and A. M. Woodland. 2016. Is participation in the volunteer tax assistance (VITA) program associated with students' problem-solving skills and professional commitment? Issues in Accounting Education (February): 71-90.

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Christensen, A. L., C. A. Finger and C. K. Latham. 2002. New accounting scholars' publications in accounting and nonaccounting journals. Issues in Accounting Education (August): 233-251.

Christensen, B., K. W. Smith, D. Wang and D. Williams. 2023. The audit quality effects of small audit firm mergers in the United States. Auditing: A Journal of Practice & Theory 42(2): 75-99.

Christensen, B., L. Lei, S. Q. Shu and W. Thomas. 2023. Does audit regulation improve the underlying information used by managers? Evidence from PCAOB inspection access and management forecast accuracy. Accounting, Organizations and Society (106): 101403.

Christensen, B., R. Schmardebeck and T. Seidel. 2022. Do auditors' incentives affect materiality assessments of prior-period misstatements? Accounting, Organizations and Society (101): 101332.

Christensen, B. E., A. Eilifsen, S. M. Glover and W. F. Messier. 2020. The effect of audit materiality disclosures on investors' decision making. Accounting, Organizations and Society (87): 101168.

Christensen, B. E., N. G. Lundstrom and N. J. Newton. 2021. Does the disclosure of PCAOB inspection findings increase audit firms' litigation exposure? The Accounting Review (May): 191-219.

Christensen, B. E., N. J. Newton and M. S. Wilkins. 2021. Archival evidence on the audit process: Determinants and consequences of interim effort. Contemporary Accounting Research 38(2): 942-973.

Christensen, B. E., N. J. Newton and M. S. Wilkins. 2021. How do team workloads and team staffing affect the audit? Archival evidence from U.S. audits. Accounting, Organizations and Society (92): 101225.

Christensen, B. E., N. J. Newton and M. S. Wilkins. 2022. The PCAOB inspection process: A client-level analysis of a large firm's experience. Auditing: A Journal of Practice & Theory 41(4): 33-56.

Christensen, B. E., R. J. Elder and S. M. Glover. 2015. Behind the numbers: Insights into large audit firm sampling policies. Accounting Horizons (March): 61-81.

Christensen, B. E., S. M. Glover and C. J. Wolfe. 2014. Do critical audit matter paragraphs in the audit report change nonprofessional investors' decision to invest? Auditing: A Journal of Practice & Theory 33(4): 71-93.

Christensen, B. E., S. M. Grover and D. A. Wood. 2012. Extreme estimation uncertainty in fair value estimates: Implications for audit assurance. Auditing: A Journal of Practice & Theory 31(1): 127-146.

Christensen, B. E., S. M. Glover, T. C. Omer and M. K. Shelley. 2016. Understanding audit quality: Insights from audit professionals and investors. Contemporary Accounting Research 33(4): 1648-1684.

Christensen, B. E., S. S. Neuman and S. C. Rice. 2019. The loss of information associated with binary audit reports: Evidence from auditors' internal control and going concern opinions. Contemporary Accounting Research 36(3): 1461-1500.

Christensen, B. E., T. C. Omer, M. K. Shelley and P. A. Wong. 2019. Affiliated former partners on the audit committee: Influence on the auditor-client relationship and audit quality. Auditing: A Journal of Practice & Theory 38(3): 95-119.

Christensen, C. M. 1997. Making strategy: Learning by doing. Harvard Business Review (November-December): 141-142, 144,146,148, 150-154, 156. (Summary).

Christensen, C. M. 2000. The Innovator's Dilemma: The Revolutionary National Bestseller That Changed The Way We Do Business. Harperbusiness.

Christensen, C. M. 2001. The past and future of competitive advantage. MIT Sloan Management Review (Winter): 105 109.

Christensen, C. M. 2010. How will you measure your life? Harvard Business Review (July/August): 46-51.

Christensen, C. M. and D. van Bever. 2014. The capitalist's delemma. Harvard Business Review (June): 60-68. (Assessing investment opportunities).

Christensen, C. M. and K. Dillon. 2020. Disruption 2020: An interview with Clayton M. Christensen. MIT Sloan Management Review (Spring): 21-26.

Christensen, C. M. and M. E. Raynor. 2003. Why hard-nosed executives should care about management theory. Harvard Business Review (September): 67-74. (Summary).

Christensen, C. M. and M. E. Raynor. 2003. The Innovator's Solution: Creating and Sustaining Successful Growth. Harvard Business School Press.

Christensen, C. M., D. Wang and D. van Bever. 2013. Consulting on the cusp of disruption. Harvard Business Review (October): 106-115.

Christensen, C. M., E. A. Roth and S. D. Anthony. 2004. Seeing What's Next: Using Theories of Innovation to Predict Industry Change. Harvard Business School Press.

Christensen, C. M., E. Ojomo and D. Van Derek. 2017. Africa's new generation of innovators. Harvard Business Review (January/February): 128-136.

Christensen, C. M., E. Ojomo and D. Van Bever. 2017. Africa's new generation of innovators. Harvard Business Review (March/April): 21.

Christensen, C. M., E. Ojomo and K. Dillon. 2019. Cracking frontier markets. Harvard Business Review (January/February): 90-101.

Christensen, C. M., H. Baumann, R. Ruggles and T. M. Sadtler. 2006. Disruptive innovation for social change. Harvard Business Review (December): 94-101.

Christensen, C. M., M. E. Raynor and M. Verlinden. 2023. Skate to where the money will be. Harvard Business Review (Spring Special Issue): 44-53.

Christensen, C. M., M. Marx and H. H. Stevenson. 2006. The tools of cooperation and change. Harvard Business Review (October): 73-80.

Christensen, C. M., M. Raynor and R. McDonald. 2015. What is disruptive innovation? Harvard Business Review (December): 44-53.

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Christensen, C. M., S. D. Scott, G. Berstell and D. Nitterhouse. 2007. Finding the right job for your product. MIT Sloan Management Review (Spring): 38-47.

Christensen, C. M., S. Cook and T. Hall. 2005. Marketing malpractice: The cause and the cure. Harvard Business Review (December): 74-83.

Christensen, C. M., S. P. Kaufman and W. C. Shih. 2008. Innovation killers: How financial tools destroy your capacity to do new things. Harvard Business Review (January): 98-105. (Discounted cash flow, the treatment of fixed and sunk costs, and over emphasis on earning per share).

Christensen, C. M., T. Bartman and D. Van Bever. 2016. The hard truth about business model innovation. MIT Sloan Management Review (Fall): 30-40.

Christensen, C. M., T. Hall, K. Dillon and D. S. Duncan. 2016. Know your customers' "Jobs to be done": Is innovation inherently a hit-or-miss endeavor? Not if you understand why customers make the choices they do. Harvard Business Review (September): 54-62.

Christensen, C. R. 1982. Business Policy: Text and Cases. Irwin.

Christensen, C. R., D. A. Garvin, and A. Sweet. (Eds.) 1991. Education for Judgment: The Artistry of Discussion Leadership. Boston, MA: Harvard Business School Press. (Contents and Summaries).

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Christensen, D. M. 2016. Corporate accountability reporting and high-profile misconduct. The Accounting Review (March): 377-399.

Christensen, D. M., A. Morris, B. R. Walther and L. A. Wellman. 2023. Political information flow and management guidance. Review of Accounting Studies 28(3): 1466-1499.

Christensen, D. M., D. G. Kenchington and R. Laux. 2022. How do most low ETR firms avoid paying taxes? Review of Accounting Studies 27(2): 570-606.

Christensen, D. M., G. Serafeim and A. Sikochi. 2022. Why is corporate virtue in the eye of the beholder? The case of ESG ratings. The Accounting Review (January): 147-175. (Environmental, social, and governance).

Christensen, D. M., K. L. Jones and D. G. Kenchington. 2018. Gambling attitudes and financial misreporting. Contemporary Accounting Research 35(3): 1229-1261.

Christensen, D. M., M. B. Mikhail and B. R. Walther. 2017. From K street to Wall Street: Political connections and stock recommendations. The Accounting Review (May): 87-112.

Christensen, D. S. 2004. Is the cumulative SCI-based EAC an upper bound to the final cost of post-A12 defense contracts? The Journal of Cost Analysis & Management 6(2): 1-10.

Christensen, D. S. 2004. Preface. The Journal of Cost Analysis & Management 6(2): i.

Christensen, D. S. and D. A. Rees. 2002. Is the CPI-based EAC a lower bound to the final cost of post A-12 contracts? The Journal of Cost Analysis & Management 4(1): 55-65.

Christensen, D. S., R. D. Kankey and M. S. Sweitzer. 1999. A note on bias in DOD inflation forecasts. The Journal of Cost Analysis & Management 1(1): 67-76.

Christensen, D. S., R. J. Conley IV and R. Kankey. 2000. Some empirical evidence on the non-normality of cost variances on defense contracts. The Journal of Cost Analysis & Management 2(1): 3-16.

Christensen, E. 2017. The cost of poor quality. Cost Management (January/February): 11-14.

Christensen, H. 2022. Is corporate transparency the solution to political failure on our greatest problems? A discussion of Darendeli, Fiechter, Hitz, and Lehmann (2022). Journal of Accounting and Economics (November-December): 101542.

Christensen, H. A. 1967. Small business and its accountants: A case report. Management Accounting (March): 41-45.

Christensen, H. B. 2012. Why do firms rarely adopt IFRS voluntarily? Academics find significant benefits and the costs appear to be low. Review of Accounting Studies 17(3): 518-562.

Christensen, H. B. and V. V. Nikolaev. 2012. Capital versus performance covenants in debt contracts. Journal of Accounting Research (March): 75-116.

Christensen, H. B. and V. V. Nikolaev. 2013. Does fair value accounting for non-financial assets pass the market test? Review of Accounting Studies 18(3): 734-775.

Christensen, H. B. and V. V. Nikolaev. 2017. Contracting on GAAP changes: Large sample evidence. Journal of Accounting Research (December): 1021-1050.

Christensen, H. B., D. Macciocchi, A. Morris and V. V. Nikolaev. 2022. Financial shocks to lenders and the composition of financial covenants. Journal of Accounting and Economics (February): 101426.

Christensen, H. B., E. Lee and M. Walker. 2009. Do IFRS reconciliations convey information? The effect of debt contracting. Journal of Accounting Research (December): 1167-1199.

Christensen, H. B., L. Hail and C. Leuz. 2013. Mandatory IFRS reporting and changes in enforcement. Journal of Accounting and Economics (December Supplement): 147-177.

Christensen, H. B., L. Hail and C. Leuz. 2021. Mandatory CSR and sustainability reporting: Economic analysis and literature review. Review of Accounting Studies 26(3): 1176-1248.

Christensen, H. B., L. Y. Liu and M. Maffett. 2020. Proactive financial reporting enforcement and shareholder wealth. Journal of Accounting and Economics (April-May): 101267.

Christensen, H. B., M. G. Maffett and T. Rauter. 2022. Policeman for the world: The impact of extraterritorial FCPA enforcement on foreign investment and internal controls. The Accounting Review (September): 189-219.

Christensen, H. B., M. Maffett and L. Vollon. 2019. Securities regulation, household equity ownership, and trust in the stock market. Review of Accounting Studies 24(3): 824-859.

Christensen, H. B., V. V. Nikolaev and R. Wittenberg-Moerman. 2016. Accounting information in financial contracting: The incomplete contract theory perspective. Journal of Accounting Research (May): 397-435.

Christensen, J. 1982. The determination of performance standards and participation. Journal of Accounting Research (Part II, Autumn): 589-603.

Christensen, J. 2010. Accounting errors and errors of accounting. The Accounting Review (November): 1827-1838.

Christensen, J. 2018. Accounting in 2036: A learned profession: Part II: A learned research and education environment. The Accounting Review (November): 387-390.

Christensen, J. and A. W. Stark. 1999. Editorial: Economics and management accounting. Management Accounting Research (March): 1-3.

Christensen, J. and A. Wagenhofer. 1997. Editorial: Special section: German cost accounting. Management Accounting Research (September): 255-259.

Christensen, J. and J. S. Demski. 1995. The classical foundation of 'modern' costing. Management Accounting Research (March): 13-32.

Christensen, J. and J. S. Demski. 1997. Product costing in the presence of endogenous subcost functions. Review of Accounting Studies 2(1): 65-87.

Christensen, J. and J. S. Demski. 1998. Profit allocation under ancillary trade. Journal of Accounting Research (Spring): 71-89.

Christensen, J. and J. Demski. 2002. Accounting Theory: An Information Content Perspective McGraw-Hill/Irwin.

Christensen, J. and J. S. Demski. 2003. Factor choice distortion under cost-based reimbursement. Journal of Management Accounting Research (15): 145-160.

Christensen, J. and J. S. Demski. 2007. Anticipatory reporting standards. Accounting Horizons (December): 351-370.

Christensen, L. F. and D. Sharp. 1993. How ABC can add value to decision making. Management Accounting (May): 38-42.

Christensen, M. and P. Skærbæk. 2010. Consultancy outputs and the purification of accounting technologies. Accounting, Organizations and Society 35(5): 524-545.

Christensen, M., P. Skaerbaek and K. Tryggestad. 2019. Contested organizational change and accounting in trails of incompatibility. Management Accounting Research (December): 100641. 2020. Erratum to "Contested organizational change and accounting in trials of incompatibility" Res. 45 (2019) 100641. Management Accounting Research (June): 100693.

Christensen, P. O. 2007. Discussion of “Using accounting information for consumption planning and equity valuation”. Review of Accounting Studies 12(2-3): 257-269.

Christensen, P. O. and G. A. Feltham. 1997. Sequential communication in agencies. Review of Accounting Studies 2(2): 123-155.

Christensen, P. O. and G. A. Feltham. 2000. Market performance measures and disclosure of private management information in capital markets. Review of Accounting Studies 5(4): 301-329.

Christensen, P. O. and G. A. Feltham. 2002. Economics of Accounting: Information in Markets. Kluwer Academic Publishers.

Christensen, P. O. and G. A. Feltham. 2009. Equity Valuation. Foundations and Trends in Accounting.

Christensen, P. O. and H. Frimor. 2020. Public information and efficient capital investments: Implications for the cost of capital and firm values. The Accounting Review (September): 57-93.

Christensen, P. O. and Z. Qin. 2014. Information and heterogeneous beliefs: Cost of capital, trading volume, and investor welfare. The Accounting Review (January): 209-242.

Christensen, P. O., F. Sabac and J. Tian. 2010. Ranking performance measures in multi-task agencies. The Accounting Review (September): 1545-1575.

Christensen, P. O., G. A. Feltham and F. Sabac. 2003. Dynamic incentives and responsibility accounting: A comment. Journal of Accounting and Economics (August): 423-436.

Christensen, P. O., G. A. Feltham and F. Şabac. 2005. A contracting perspective on earnings quality. Journal of Accounting and Economics (June): 265-294.

Christensen, P. O., G. A. Feltham and M. G. H. Wu. 2002. "Cost of capital" in residual income for performance evaluation". The Accounting Review (January): 1-23.

Christensen, P. O., J. S. Demski and H. Frimor. 2002. Accounting policies in agencies with moral hazard and renegotiation. Journal of Accounting Research (September): 1071-1090.

Christensen, P. O., L. E. de la Rosa and G. A. Feltham. 2010. Information and the cost of capital: An ex ante perspective. The Accounting Review (May): 817-848.

Christensen, R. C. and L. Seabrooke. 2022. The Big 4 under pressure: Scanning work in transnational fields. Contemporary Accounting Research 39(4): 2941-2969.

Christensen, T., A. M. Rose, J. M. Rose and K. Sanderson. 2022. Effects of data visualizations on jurors' judgments. Behavioral Research In Accounting 34(1): 23-41.

Christensen, T. E. 2007. Discussion of “another look at GAAP versus the street: An empirical assessment of measurement error bias”. Review of Accounting Studies 12(2-3): 305-321.

Christensen, T. E. 2008. Discussion of “Evidence of differing market responses to beating analysts’ targets through tax expense decreases”. Review of Accounting Studies 13(2-3): 319-326.

Christensen, T. E. 2012. Discussion of "Why do pro forma and street earnings not reflect changes in GAAP? Evidence from SFAS 123R". Review of Accounting Studies 17(3): 563-571.

Christensen, T. E., A. Huffman, M. F. Lewis-Western and K. Valentine. 2023. A simple approach to better distinguish real earnings manipulation from strategy changes. Contemporary Accounting Research 40(1): 406-450.

Christensen, T. E., D. G. H. Paik and C. D. Williams. 2010. Market efficiency and investor reactions to SEC fraud investigation. Journal of Forensic & Investigative Accounting 2(3): 1-30.

Christensen, T. E., E. Gomez, M. Ma and J. Pan. 2021. Analysts' role in shaping non-GAAP reporting: Evidence from a natural experiment. Review of Accounting Studies 26(1): 172-217.

Christensen, T. E., H. Pei, S. R. Pierce and L. Tan. 2019. Non-GAAP reporting following debt covenant violations. Review of Accounting Studies 24(2): 629-664.

Christensen, T. E., J. D'Adduzio and K. K. Nelson. 2023. Explaining accruals quality over time. Journal of Accounting and Economics (August): 101575.

Christensen, T. E., K. J. Merkley, J. W. Tucker and S. Venkataraman. 2011. Do managers use earnings guidance to influence street earnings exclusions? Review of Accounting Studies 16(3): 501-527.

Christensen, T. E., M. S. Drake and J. R. Thornock. 2014. Optimistic reporting and pessimistic investing: Do pro forma earnings disclosures attract short sellers? Contemporary Accounting Research 31(1): 67-102.

Christensen, T. E., T. J. Fogarty and W. A. Wallace. 2002. The association between the directional accuracy of self-efficacy and accounting course performance. Issues in Accounting Education (February): 1-26.

Christenson, C. 1955. Construction of present value tables for use in evaluating capital investment opportunities. The Accounting Review (October): 666-672.

Christenson, C. 1980. Discussion of intersubjectivity - the challenge and opportunity for accounting. Accounting, Organizations and Society 5(1): 143-146.

Christenson, C. 1983. The methodology of positive accounting. The Accounting Review (January): 1-22. (Interesting controversy: Positive vs. normative theory. Positive accounting theory is concerned with why accounting is what it is, why accountants do what they do, and how this affects people and resources. Normative, or negative accounting theory is concerned with what ought to be.)

Christenson, C. 1987. Discussion comments. In Accounting and Culture: Plenary Session Papers and Discussants' Comments from the 1986 Annual Meeting of the American Accounting Association, edited by B. E. Cushing. American Accounting Association: 96-98. (Christenson's comments follow Demski's paper.) (Summary).

Christensen, C. M., R. Alton, C. Rising and A. Waldeck. 2011. The new M&A playbook. Harvard Business Review (March): 48-57.

Christensen, D. S. and R. Boneck. 2013. The a-12 Stealth Bomber: Escalating commitment to a failing project. IMA Educational Case Journal 6(3): 1-7.

Christensen, H. B., E. Floyd, L. Y. Liu and M. Maffett. 2017. The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records. Journal of Accounting and Economics (November): 284-304.

Christensen, P. O., H. Frimor and F. Sabac. 2020. Real incentive effects of soft information. Contemporary Accounting Research 37(1): 514-541.

Christenson, J. A. and C. E. Sachs. 1980. The impact of government size and number of administrative units on the quality of public services. Administrative Science Quarterly 25(1): 89-101.

Christian, B. 2012. Hire a hero, enjoy the benefits: New incentives for hiring disabled and unemployed military veterans. Journal of Accountancy (May): 54-57.

Christian, B. 2015. Opening a new CPA office: Getting started in a new location brings many challenges including finding the right space to rent, adapting to a different business environment, and building a new network. Here are tips to smooth out the process. Journal of Accountancy (July): 20.

Christian, M. S., N. Eisenkraft and C. Kapadia. 2015. Dynamic associations among somatic complaints, human energy, and discretionary behaviors: Experiences with pain fluctuations at work. Administrative Science Quarterly 60(1): 66-102.

Christiansen, I. K. 1961. Bringing reality into the accounting program. The Accounting Review (April): 293-296.

Christiansen, J. K. and P. Skaerbaek. 1997. Implementing budgetary control in the performance arts: Games in the organizational theatre. Management Accounting Research (December): 405-438.

Christianson, M. K. 2019. More and less effective updating: The role of trajectory management in making sense again. Administrative Science Quarterly 64(1): 45-86.

Christie, A. A. 1987. On cross-sectional analysis in accounting research. Journal of Accounting and Economics (December): 231-258.

Christie, A. A. 1990. Aggregation of test statistics: An evaluation of the evidence on contracting and size hypotheses. Journal of Accounting and Economics (January): 15-36.

Christie, A. A. and J. L. Zimmerman. 1994. Efficient and opportunistic choices of accounting procedures: Corporate control contests. The Accounting Review (October): 539-566.

Christie, A. A., M. D. Kennelley, J. W. King and T. F. Schaefer. 1984. Testing for incremental information content in the presence of collinearity. Journal of Accounting and Economics (December): 205-217.

Christie, J. W. 1957. Concrete products company uses direct costing. N.A.C.A. Bulletin (January): 680-690.

Christie, N., J. Brozovsky and S. Hicks. 2010. Accounting for small businesses: The role of IFRS. The CPA Journal (July): 40-43.

Christie, S. 2018. Book review: Fortune on your side. Strategic Finance (September): 12. (Review of Tracy, B. Personal Success. 21 ideas for self improvement).

Christie, S. 2020. Book review: Transformation tips. Strategic Finance (April): 12. (Review of Nel, and Ramsoy. 2018. Leading Transformation: How to Take Charge of Your Company's Future).

Christmann, P. 2000. Effects of "best practices" of environmental management on cost advantage: The role of complementary assets. The Academy of Management Journal 43(4): 663-680.

Christmann, P. 2004. Multinational companies and the natural environment: Determinants of global environmental policy. The Academy of Management Journal 47(5): 747-760.

Christner, C. H. and T. Stromsten. 2015. Scientists, venture capitalists and the stock exchange: The mediating role of accounting in product innovation. Management Accounting Research (September): 50-67.

Christodoulou, D. and S. Mcleay. 2014. The double entry constraint, structural modeling and econometric estimation. Contemporary Accounting Research 31(2): 609-628.

Christodoulou, D., C. Clubb and S. Mcleay. 2016. A structural accounting framework for estimating the expected rate of return on equity. Abacus 52(1): 176-210.

Christodoulou, D., L. Ma, and A. Vasnev. 2018. Inference in residuals as an estimation method for earnings management. Abacus 54(2): 154-180.

Christoffersen, P. F. and F. X. Diebold. 2006. Financial asset returns, direction-of-change forecasting, and volatility dynamics. Management Science (August): 1273-1287.

Christopher, B. 2002. New ideas for cost and profit management. Journal of Cost Management (July/August): 41-44.

Christopher, B. 2002. Aiming for profit. Journal of Cost Management (November/December): 42-45.

Christopher, M. and J. Gattorna. 2005. Supply chain cost management and value-based pricing. Industrial Marketing Management 34(2): 115-121.

Christopher, R. C. 1987. Second to None. Rutland, VT: Charles E. Tuttle Company Inc.

Christopher, W. 2003. Aiming for profit: Finding the controlling simplicities to simplify and improve cost management. Journal of Cost Management (March/April): 46-48.

Christopher, W. 2003. Systems structure & system thinking for improving results in a world of change. Cost Management (July/August): 44-.

Christopher, W. F. 2000. A hands-on approach to profit management. Journal of Cost Management (September/October): 10-12.

Christopher, W. F. 2002. Enron - Who? what? how? when? Journal of Cost Management (September/October): 47-48.

Christopher, W. F. 2004. Best practices in management accounting? Cost Management (July/August): 33-36.

Christopher, W. F. 2008. Management economics: A discipline for cost management and profit improvement. Cost Management (November/December): 15-25.

Christopher, W. F. and C. G. Thor. 2004. Outcomes: Cost management for success today, and tomorrow. Cost Management (November/December): 34-39.

Christy, J. A., Z. P. Matolcsy, A. Wright and A. Wyatt. 2013. Do board characteristics influence the shareholders' assessment of risk for small and large firms? Abacus 49(2): 161-196.

Chrysler, E. and D. E. Keller. 1988. Preventing computer fraud. Management Accounting (April): 28-32.

Chrysler, M. 1988. Japan's 'shame' society. Tokyo Journal (August).

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