Management And Accounting Web

Main Bibliography
Section C: CHB-CHR

CAA-CAP | CAR-CAY | 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  |  HI  |  J  |  K  |  L  |  M

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

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.

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

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

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. (JSTOR link).

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. (JSTOR link).

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

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

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

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. (JSTOR link).

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

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., 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. (JSTOR link).

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

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., 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., 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., 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. 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. (JSTOR link).

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. (JSTOR link).

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. 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. 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, 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. (JSTOR link).

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. (JSTOR link).

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. (JSTOR link).

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. (JSTOR link). (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. (JSTOR link).

Chen, K. C. W. and R. P. Manes. 1986. Note on bias in capital budgeting introduced by stochastic life. Engineering Economist (Winter): 165-174.

Chen, K. H. and E. L. Summers. 1981. A study of reporting probabilistic accounting figures. Accounting, Organizations and Society 6(1): 1-15.

Chen, K. H. and R. W. Metcalf. 1980. The relationship between pollution control record and financial indicators revisited. The Accounting Review (January): 168-177. (JSTOR link).

Chen, K. H. and S. J. Lambert. 1977. A study of the consensus on disclosure among public accountants and security analysts: An alternative interpretation. The Accounting Review (April): 508-512. (JSTOR link).

Chen, K. H. and S. J. Lambert. 1985. Impurity of variable factory overhead variances. Journal of Accounting Education 3(1): 189-196.

Chen, K. H. and S. K. Olson. 1989. Measuring cognitive complexity in the accounting domain. Behavioral Research In Accounting (1): 160-181.

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., 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., 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. X., S. Chen, F. Pan and Y. Wang. 2015. Determinants and consequences of transfer pricing autonomy: An empirical investigation. Journal of Management Accounting Research 27(2): 225-259.

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

Chen, M. and D. C. Hambrick. 1995. Speed, stealth, and selective attack: How small firms differ from large firms in competitive behavior. The Academy of Management Journal 38(2): 453-482. (JSTOR link).

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. (JSTOR link).

Chen, M., J. Farh and I. C. MacMillan. 1993. An exploration of the expertness of outside informants. The Academy of Management Journal 36(6): 1614-1632. (JSTOR link).

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

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. (JSTOR link).

Chen, P. F., S. He, Z. Ma and D. Stice. 2016. The information role of audit opinions in debt contracting. Journal of Accounting and Economics (February): 121-144.

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

Chen, Q. 2003. Cooperation in the budgeting process. Journal of Accounting Research (December): 775-796. (JSTOR link).

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

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., 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. (JSTOR link).

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, 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. (JSTOR link).

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

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

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

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

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

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

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. 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. (JSTOR link).

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., 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., 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., 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. (JSTOR link).

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

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

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 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, 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., 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., 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., 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., S. Moorthy and Z. J. Zhang. 2005. Research note: Price discrimination after the purchase: Rebates as state-dependent discounts. Management Science (July): 1131-1140. (JSTOR link).

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.

Chen, Y., W. R. Knechel, V. B. Marisetty, C. Truong and M. Veeraraghavan. 2017. Board independence and internal control weakness: Evidence from SOX 404 disclosures. Auditing: A Journal of Practice & Theory 36(2): 45-62.

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

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.

Christensen, C. M., M. W. Johnson and D. K. Rigby. 2002. Foundations for growth. MIT Sloan Management Review (Spring): 22-31.

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

Christensen, D. and P. Schneider. 2017. Allocating service department costs with Excel: Excel's iterative calculation option makes it easier to use the reciprocal method to allocate service department costs. Strategic Finance (May): 50-55.

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. 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. 2013. Does fair value accounting for non-financial assets pass the market test? Review of Accounting Studies 18(3): 734-775.

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

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. (JSTOR link).

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, 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., 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. (JSTOR link).

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. (JSTOR link).

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., 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., 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. (JSTOR link).

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. (JSTOR link). (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.

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. (JSTOR link).

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.

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

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.

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. (JSTOR link).

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.

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. (JSTOR link).

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

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.

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

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, 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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