Main Bibliography
Section C: CAA-CAP

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

Caban-Garcia, M. T. 2017. Antibribery efforts in Brazil. Strategic Finance (March): 48-53.

Caban-Garcia, M. T. and H. He. 2013. Comparability of earnings in Scandinavian countries: The impact of mandatory IFRS adoption and stock exchange consolidations. Journal of International Accounting Research 12(1): 55-76.

Caban-Garcia, M. T., C. B. Rois Figueroa and K. A. Petruska. 2017. The impact of culture on internal control weaknesses: Evidence from firms that cross-list in the U.S. Journal of International Accounting Research 16(3): 119-145.

Cabell, D. W. E., D. L. English and T. J. George. 2006. Cabell's Directory of Publishing opportunities in Accounting.

Cable, D. M. and B. Murray. 1999. Tournaments versus sponsored mobility as determinants of job search success. The Academy of Management Journal 42(4): 439-449.

Cable, D. M., F. Gino and B. R. Staats. 2013. Reinventing employee onboarding. MIT Sloan Management Review (Spring): 23-28.

Cable, D. M., G. Francesca and B. R. Staats. 2013. Breaking them in or eliciting their best? Socialization around newcomers' authentic self-expression. Administrative Science Quarterly 58(1): 1-36.

Cable, D. M., L. Aiman-Smith, P. W. Mulvey and J. R. Edwards. 2000. The sources and accuracy of job applicants' beliefs about organizational culture. The Academy of Management Journal 43(6): 1076-1085.

Cable, R. J., P. Healy and E. Mathew. 2009. Teaching future management accountants. Management Accounting Quarterly (Summer): 44-50. (Comparison of seven cost textbooks based on coverage of fifteen of the highest ranked practiced based topics in Ahadiat's study, i.e., Ahadiat, N. 2008. In search of practice-based topics for management accounting education. Management Accounting Quarterly (Summer): 42-54).

Cabot, P. 1925. "Competition is the life of trade". Harvard Business Review (July): 385-393.

Cabot, P. 1929. Public utility rate regulation. Harvard Business Review (April): 257-266.

Cabot, P. 1929. Public utility rate regulation II. Harvard Business Review (July): 413-422.

Cabot, P. C. 1926. Interest rates and utility stock prices. Harvard Business Review (July): 431-438.

Cabral, L. M. B. and M. Villas-Boas. 2005. Bertrand supertraps. Management Science (April): 599-613. (Oligopoly price competition between multiproduct firms).

Cachon, G. P. and F. Zhang. 2006. Procuring fast delivery: Sole sourcing with information asymmetry. Management Science (June): 881-896.

Cachon, G. P. and M. A. Lariviere. 2005. Supply chain coordination with revenue-sharing contracts: Strengths and limitations. Management Science (January): 30-44.

Cachon, G. P. and R. Swinney. 2011. The value of fast fashion: Quick response, enhanced design, and strategic consumer behavior. Management Science (April): 778-795.

Caddy, G. K. 1975. A human value model. Management Accounting (April): 27-30.

Cade, N. L. 2018. Corporate social media: How two-way disclosure channels influence investors. Accounting, Organizations and Society (68-69): 63-79.

Cade, N. L., L. Koonce and K. I. Mendoza. 2020. Using video to disclose forward-looking information: The effect of nonverbal cues on investors' judgments. Review of Accounting Studies 25(4): 1444-1474.

Cade, N. L., L. Koonce, K. I. Mendoza, L. Rees and M. B. Tokar. 2019. Assets and liabilities: When do they exist? Contemporary Accounting Research 36(2): 553-587.

Cadenhead, G. M. 1970. 'Differences in circumstances': Fact or fantasy? Abacus 6(1): 71-80.

Cadenhead, G. M. 1970. Net realizable value redefined. Journal of Accounting Research (Spring): 138-140.

Cadez, S. and C. Guilding. 2008. An exploratory investigation of an integrated contingency model of strategic management accounting. Accounting, Organizations and Society 33(7-8): 836-863.

Cadman, B. 2013. Divestitures of equity by executives and future equity granting patterns. Journal of Management Accounting Research (25): 1-24.

Cadman, B. and J. Sunder. 2014. Investor horizon and CEO horizon incentives. The Accounting Review (July): 1299-1328.

Cadman, B. and M. E. Carter. 2014. Compensation peer groups and their relation with CEO pay. Journal of Management Accounting Research 26(1): 57-82.

Cadman, B., M. E. Carter and S. Hillegeist. 2010. The incentives of compensation consultants and CEO pay. Journal of Accounting and Economics (April): 263-280.

Cadman, B., M. E. Carter and X. Peng. 2021. The participation constraint and CEO equity grants. The Accounting Review (January): 67-89.

Cadman, B., R. Carrizosa and L. Faurel. 2014. Economic determinants and information environment effects of earnouts: New insights from SFAS 141(R). Journal of Accounting Research (March): 37-74.

Cadman, B., R. Carrizosa and X. Peng. 2020. Inducement grants, hiring announcements, and adverse selection for new CEOs. Review of Accounting Studies 25(1): 279-312.

Cadman, B., R. Carrizosa and X. Peng. 2020. Compensation disclosures and corporate governance through shareholder voting. Journal of Management Accounting Research 32(3): 27-48.

Cadman, B., R. Carrizosa and X. Peng. 2021. Correction to: Cadman, B., R. Carrizosa and X. Peng. 2020. Inducement grants, hiring announcements, and adverse selection for CEOs. Review of Accounting Studies 25(1): 279-312.  Review of Accounting Studies 26(2): 864-865.

Cadman, B., S. Klasa and S. Matsunaga. 2010. Determinants of CEO pay: A comparison of ExecuComp and non-ExecuComp firms. The Accounting Review (September): 1511-1543.

Cadman, B. D., T. O. Rusticus and J. Sunder. 2013. Stock option grant vesting terms: Economic and financial reporting determinants. Review of Accounting Studies 18(4): 1159-1190.

Cadmus, B. 1945. Management control through the medium of reports. N.A.C.A. Bulletin (July 1): 1003-1013.

Cadsby, C. B., F. Song and F. Tapon. 2007. Sorting and incentive effects of pay for performance: An experimental investigation. The Academy of Management Journal 50(2): 387-405.

Cady, K. B., C. S. Pettygove and D. K. Westby. 1986. Quantifying uncertainty in the investment analysis. Real Estate Review (Spring): 85-89.

Cafferata, G. L. 1979. Member and leader satisfaction with a professional association: An exchange perspective. Administrative Science Quarterly 24(3): 472-483.

Cafferata, G. L. 1982. The building of democratic organizations: An embryological metaphor. Administrative Science Quarterly 27(2): 280-303.

Cafferky, M. E. 2017. Estimating retail breakeven using markup pricing. Management Accounting Quarterly (Winter): 1-11.

Cagle, C. S., S. N. Campbell and K. T. Jones. 2013. Analyzing liquidity: Using the cash conversion cycle. Journal of Accountancy (May): 44-48.

Caglio, A. and A. Ditillo. 2008. A review and discussion of management control in inter-firm relationships: Achievements and future directions. Accounting, Organizations and Society 33(7-8): 865-898.

Caglio, A. and A. Ditillo. 2012. Opening the black box of management accounting information exchanges in buyer-supplier relationships. Management Accounting Research (June): 61-78.

Caglio, A. and A. Ditillo. 2021. Reviewing interorganizational management accounting and control literature: A new look. Journal of Management Accounting Research 33(1): 149-169.

Caglio, A. and M. Cameran. 2017. Is it shameful to be an accountant? GenMe perception(s) of accountants' ethics. Abacus 53(1): 1-27.

Cahan, S., W. Zhang and D. Veenman. 2011. Did the waste management audit failures signal lower firm-wide audit quality at Arthur Andersen? Contemporary Accounting Research 28(3): 859-891.

Cahan, S. F. 1992. The effect of antitrust investigations on discretionary accruals: A refined test of the political-cost hypothesis. The Accounting Review (January): 77-95.

Cahan, S. F. and W. Zhang. 2006. After Enron: Auditor conservatism and ex-Andersen clients. The Accounting Review (January): 49-82.

Cahan, S. F., A. Rahman and H. Perera. 2005. Global diversification and corporate disclosure. Journal of International Accounting Research 4(1): 73-93.

Cahan, S. F., D. C. Jeter and V. Naiker. 2011. Are all industry specialist auditors the same? Auditing: A Journal of Practice & Theory 30(4): 191-222.

Cahan, S. F., D. Emanuel and J. Sun. 2009. Are the reputations of the large accounting firms really international? Evidence from the Andersen-Enron affair. Auditing: A Journal of Practice & Theory 28(2): 199-226.

Cahan, S. F., G. Liu and J. Sun. 2008. Investor protection, income smoothing, and earnings informativeness. Journal of International Accounting Research 7(1): 1-24.

Cahan, S. F., J. M. Godfrey, J. Hamilton and D. C. Jeter. 2008. Auditor specialization, auditor dominance, and audit fees: The role of investment opportunities. The Accounting Review (November): 1393-1423.

Cahan, S. F., P. K. Chaney, D. C. Jeter and W. Zhang. 2013. Damaged auditor reputation and analysts' forecast revision frequency. Auditing: A Journal of Practice & Theory 32(1): 33-60.

Cahill, M. H. and J. F. Putnam. 1928. Bank credit and budgetary control. N.A.C.A. Bulletin (December 15).

Cahn, S. M. and P. Markie. 2001. Ethics: History, Theory, and Contemporary Issues. Oxford University Press.

Cai, C., I. Hasan, Y. Shen and S. Wang. 2021. Military directors, governance and firm behavior. Advances in Accounting: Incorporating Advances in International Accounting (55): 100563.

Cai, C. W., M. K. Linnenluecke, M. Marrone and A. K. Singh. 2019. Machine learning and expert judgement: Analyzing emerging topics in accounting and finance research in the Asia-Pacific. Abacus 55(4): 709-733.

Cai, C. X., I. Clacher and K. Keasey. 2013. Consequences of the capital asset pricing model (CAPM) - A critical and broad perspective. Abacus 49(Supplement): 51-61.

Cai, C. X., R. Faff and Y. Shin. 2018. Noise momentum around the world. Abacus 54(1): 79-104.

Cai, G., Y. Chen, C. Wu and L. Hsiao. 2013. Probabilistic selling, channel structure, and supplier competition. Decision Sciences 44(2): 267-296.

Cai, N. and S. G. Kou. 2011. Option pricing under a mixed-exponential jump diffusion model. Management Science (November): 2067-2081.

Cai, S., J. M. Godfrey and R. Moroey. 2017. Impact of segment-level natural resource operational risk reporting on earnings predictions. Abacus 53(4): 431-449.

Cai, Y. and D. Zhu. 2020. Who can we trust: A new approach for fraudulent rater detection in reputation systems. Decision Sciences 51(1): 148-180.

Cai, Y., D. S. Dhaliwal, P. Yongtae and C. Pan. 2014. Board interlocks and the diffusion of disclosure policy. Review of Accounting Studies 19(3): 1086-1119.

Cai, Y., T. Choi and J. Zhang. 2021. Platform supported supply chain operations in the blockchain era: Supply contracting and moral hazards. Decision Sciences 52(4): 866-892.

Cai, Y., Y. Kim, J. C. Park and H. D. White. 2016. Common auditors in M&A transactions. Journal of Accounting and Economics (February): 77-99.

Cain, J. P. and M. J. Stahl. 1983. Modeling the policies of several labor arbitrators. The Academy of Management Journal 26(1): 140-147.

Cain, M. D., D. J. Denis and D. K. Denis. 2011. Earnouts: A study of financial contracting in acquisition agreements. Journal of Accounting and Economics (February): 151-170.

Cainas, J. M., W. M. Tietz and T. Miller-Nobles. 2021. KAT insurance: Data analytics cases for introductory accounting using Excel, Power BI, and/or Tableau. Journal of Emerging Technologies in Accounting 18(1): 77-85.

Cairncross, F. 2001. The Death of Distance: How the Communications Revolution is Changing Our Lives. Harvard Business School Press.

Cairney, T. and D. T. Sinclair. 2006. An examination of support department cost allocations. The Journal of Cost Analysis & Management 8(1): 37-54.

Cairney, T. D. and E. G. Stewart. 2015. Audit fees and client industry homogeneity. Auditing: A Journal of Practice & Theory 34(4): 33-57.

Cairns, D. 2012. A Global History of Accounting, Financial Reporting and Public Policy: Europe by Gary Previts, Peter Walton, Peter Wolnizer. The Accounting Review (July): 1453-1455.

Cairns, R. D. 2000. Sustainability accounting and green accounting. Environment and Development Economics Special Issue: Advances in Green Accounting. (February and May): 49-54.

Cairns, W. 1919. Depreciation and depletion in tax returns. Journal of Accountancy (September): 204-211.

Caker, M. 2008. Intertwined coordination mechanisms in interorganizational relationships with dominated suppliers. Management Accounting Research (September): 231-251.

Cäker, M. and S. Siverbo. 2011. Management control in public sector joint ventures. Management Accounting Research (December): 330-348.

Cakic, O. E. 2020. Managing medical item inventories under order loss. Decision Sciences 51(5): 1131-1158.

Cakmakli, A. D., C. Boone and A. van Witteloostuijn. 2020. Identity realization, multiple logics and legitimacy: Organizational foundings during the emergence of the Dutch accounting industry. Accounting, Organizations and Society (83): 101104.

Calabor, M. S., A. Mora and S. Moya. 2019. The future of 'serious games' in accounting education: A Delphi study. Journal of Accounting Education (46): 43-52.

Calabrese, K. 2023. The effects of time pressure on audit fees. Advances in Accounting (63): 100663.

Calabro, P. 2017. Book review: Follow the BPI yellow brick road. Strategic Finance (January): 13. (The power of Business Process improvement).

Calabro, P. 2017. Book review: It's about the climb. Strategic Finance (September): 18. (Review of Keep Climbing: A Millennial's Guide to Financial Planning).

Calaprice, A. 2004. The Einstein Almanac. The Johns Hopkins University Press.

Calas, R. 1971. Variance analysis in profit planning. Management Accounting (July): 31-32, 49.

Caldarelli, A., C. Fiondella, M Maffei and C. Zagaria. 2016. Managing risk in credit cooperative banks: Lessons from a case study. Management Accounting Research (September): 1-15.

Caldari, C. and D. Kuperstein. 2018. Paid family leave expands in New York: Common questions about the new law. The CPA Journal (May): 15-16.

Calder, B. J. and M. L. Frigo. 2019. The financial value of brand. Strategic Finance (October): 24-31.

Calderisi, M. C. and F. M. Stiner Jr. 2010. Reserves: Misleading use of terminology is increasing. The CPA Journal (March): 24-26.

Calderon, T., A. L. Gabbin, and B. P. Green. 1996. Summary of promoting and evaluating effective teaching. The Accounting Educator. The Newsletter of the Teaching and Curriculum Section, American Accounting Association. Supplement.

Calderon, T., J. W. Hesford, M. Pizzini and M. J. Turner. 2019. Lone Star Lodging. IMA Educational Case Journal 12(3): 1-12.

Calderon, T., J. W. Hesford, N. Mangin and M. Pizzini. 2018. Sunrise Hotels: An integrated managerial accounting teaching case. Journal of Accounting Education (44): 60-72.

Calderon, T., M. G. McCoskey and C. Onita. 2021. Toward a protocol for tax data security. Journal of Forensic & Investigative Accounting 13(1): 139-158.

Calderon, T. G. and B. P. Green. 1997. Use of multiple information types in assessing accounting faculty teaching performance. Journal of Accounting Education 15(2): 221-239.

Calderon, T. G. and C. G. Onita. 2017. Big data and the perceived expectations gap in digital authentication processes. Journal of Forensic & Investigative Accounting 9(2): 736-750.

Calderon, T. G. and H. Song. 2014. PCAOB international inspections. The CPA Journal (January): 30-39.

Calderon, T. G. and J. J. Cheh. 2002. A roadmap for future neural networks research in auditing and risk assessment. International Journal of Accounting Information Systems 3(4): 203-236.

Calderon, T. G., A. Chandra and J. J. Cheh. 2006. Modeling an intelligent continuous authentication system to protect financial information resources. International Journal of Accounting Information Systems 7(2): 91-109.

Calderon, T. G., A. L. Gabbin and B. P. Green. 1996. A Framework For Encouraging Effective Teaching. Report of the Committee on Promoting and Evaluating Effective Teaching. Teaching and Curriculum Section, American Accounting Association.

Calderon, T. G., A. L. Gabbin and B. P. Green. 1996. Summary of promoting and evaluating effective teaching: American accounting association teaching and curriculum section. Journal of Accounting Education14(3): 367-383.

Calderon, T. G., E. J. Conrad and L. Wang. 2012. Material internal control weakness reporting since the Sarbanes-Oxley Act. The CPA Journal (August): 20-25.

Calderon, T. G., H. Song and L. Wang. 2016. Audit deficiencies related to internal control. The CPA Journal (February): 32-40.

Calderon, T. G., J. J. Cheh and I. Kim. 2003. How large corporations use data mining to create value. Management Accounting Quarterly (Winter): 1-11.

Caldwell, B. L. 2002. Blending policy and procedure with technology. Strategic Finance (February): 46-50.

Caldwell, C. and J. W. Juran. 1998. The Handbook for Managing Change in Healthcare. American Society for Quality.

Caldwell, C., J. Brexier and T. Gillem. 2005. Lean Six Sigma for Healthcare: A Senior Leader Guide to Improving Cost and Throughput. Productivity Press.

Caldwell, D. F. and C. A. O'Reilly, III. 1982. Responses to failure: The effects of choice and responsibility on impression management. The Academy of Management Journal 25(1): 121-136.

Caldwell, D. F. and C. A. O'Reilly III. 1985. The impact of information on job choices and turnover. The Academy of Management Journal 28(4): 934-943.

Caldwell, J. C. and R. W. Ingram. 1976. Management accountants respond to segment reporting. Management Accounting (November): 37-41.

Caldwell, L. G. 2002. The Fast Track to Profit: An Insider's Guide to Exploiting the World's Best Internet Technologies. Prentice Hall.

Caldwell, M. B., J. Weishar and G. W. Glezen. 1996. The effect of cooperative learning on student perceptions of accounting in the principles courses. Journal of Accounting Education 14(1): 17-36.

Calegari, M. 2010. Financial analysis of Krispy Kreme's earnings forecasts, joint venture investments, and franchise repurchases. Issues in Accounting Education (February): 85-118.

Calegari, M. J. 2000. The effect of tax accounting rules on capital structure and discretionary accruals. Journal of Accounting and Economics (August): 1-31.

Calegari, M. J., J. W. Schatzberg and G. R. Sevcik. 1998. Experimental evidence of differential auditor pricing and reporting strategies. The Accounting Review (April): 255-275.

Calhoun, D. A. 1973. Computing DISC profits. Management Accounting (June): 45-46. (Relates to tax benefits for domestic international sales corporations).

Calhoun, D. A. 1973. Oil and gas taxation. Management Accounting (November): 21-24.

Calhoun, D. A. 1974. Section 931 and the Puerto Rican program. Management Accounting (March): 18-22, 27.

Calhoun, D. A. 1975. The foreign tax credit. Management Accounting (September): 41-42, 53.

Calhoun, E. S. 1953. The challenge of electronic equipment. N.A.C.A. Bulletin (June): 1267-1279.

Calhoon, R. P. 1969. Niccolo Machiavelli and the twentieth century administrator. The Academy of Management Journal 12(2): 205-212.

Calk, R. 2019. Finding the right side of the line: Twelve key attributes separate the majority of an organization's staff from those with the commitment and qualities to lead. Strategic Finance (January): 36-41. (Courage, honor, attitude, relationships, accountability, communication, toning, expertise, readiness, and maturity).

Call, A. C., G. S. Martin, N. Y. Sharp and J. H. Wilde. 2018. Whistleblowers and outcomes of financial misrepresentation enforcement actions. Journal of Accounting Research (March): 123-171.

Call, A. C., J. L. Campbell, D. S. Dhaliwal and J. R. Moon Jr. 2017. Employee quality and financial reporting outcomes. Journal of Accounting and Economics (August): 123-149.

Call, A. C., M. Hewitt, J. Watkins and T. L. Yohn. 2021. Analysts' annual earnings forecasts and changes to the I/B/E/S database. Review of Accounting Studies 26(1): 1-36.

Call, A. C., M. Hewitt, T. Shevlin and T. L. Yohn. 2016. Firm-specific estimates of differential persistence and their incremental usefulness for forecasting and valuation. The Accounting Review (May): 811-833.

Call, A. C., N. Y. Sharp and P. A. Wong. 2019. Changes in analysts' stock recommendation following regulatory action against their brokerage. Review of Accounting Studies 24(4): 1184-1213.

Call, A. C., S. Chen and Y. H. Tong. 2009. Are analysts' earnings forecasts more accurate when accompanied by cash flow forecasts? Review of Accounting Studies 14(2-3): 358-391.

Call, A. C., S. Chen and Y. H. Tong. 2013. Are analysts' cash flow forecasts naive extensions of their own earnings forecasts? Contemporary Accounting Research 30(2): 438-465.

Call, A. C., S. Chen, B. Miao and Y. H. Tong. 2014. Short-term earnings guidance and accrual-based earnings management. Review of Accounting Studies 19(2): 955-987.

Call, A. C., S. Kedia and S. Rajgopal. 2016. Rank and file employees and the discovery of misreporting: The role of stock options. Journal of Accounting and Economics (November-December): 277-300.

Call, D. V. 1969. Some salient factors often overlooked in stock options. The Accounting Review (October): 711-719.

Call, F. O. 1951. The task of the time and production reporting staff. N.A.C.A. Bulletin (April): 946-955.

Call, W. L. 1975. Quadratic cost-volume relationship and timing of demand information: A comment. The Accounting Review (January): 133-137.

Call, W. L. 1977. General versus specific price-level adjustments: A graphic analysis. The Accounting Review (January): 222-228.

Callaghan, J., M. Parkash and R. Singhal. 2009. Going-concern audit opinions and the provision of nonaudit services: Implications for auditor independence of bankrupt firms. Auditing: A Journal of Practice & Theory 28(1): 153-169.

Callahan, C. and J. Soileau. 2017. Does enterprise risk management enhance operating performance? Advances in Accounting: Incorporating Advances in International Accounting (37): 122-139.

Callahan, C. M. 2018. Self-reflective insights on what I have learned in an evolving academic career model: Accounting scholarship, administration, and diversity. Issues in Accounting Education (August): 5-16.

Callahan, C. M., C. M. C. Lee and T. L. Yohn. 1997. Accounting information and bid-ask spreads. Accounting Horizons (December): 50-60.

Callahan, C. M., C. P. Spiceland, J. D. Spiceland and S. Hairston. 2016. Pilot course: A teaching practicum course as an integral component of an accounting doctoral program. Issues in Accounting Education (May): 191-210.

Callahan, C. M., E. A. Gabriel and R. E. Smith. 2009. The effects of inter-firm cost correlation, IT investment, and product cost accuracy on production decisions and firm profitability. Journal of Information Systems (Spring): 51-78.

Callahan, C. M., R. E. Smith and A. W. Spencer. 2012. An examination of the cost of capital implications of FIN 46. The Accounting Review (July): 1105-1134.

Callahan, C. M., W. H. Shaw and W. D. Terando. 2001. Tax and regulatory motivations for issuing non-voting, non-convertible preferred stock. Journal of Accounting Research (December): 463-480.

Callahan, C. M., T. R. Waymire and T. D. West. 2011. Budget ratcheting and performance. Advances in Management Accounting (19): 23-53.

Callahan, D. 2004. The Cheating Culture: Why More Americans Are Doing Wrong to Get Ahead. Harcourt.

Callahan, D. 2004. Rational cheating: Everyone's doing it. Journal of Forensic Accounting (5): 577-580.

Callahan, T. 2007. Keeping secrets. Journal of Accountancy (July): 76-79.

Callan, J. G. 1922. Some relations between technical and business training. Harvard Business Review (October): 81-86.

Callan, J. P., W. N. Tredup and R. S. Wissinger. 1991. Elgin Sweeper Company's journey toward cost management. Management Accounting (July): 24-27.

Calleja, K., M. Steliaros and D. C. Thomas. 2006. A note on cost stickiness: Some international comparisons. Management Accounting Research (June): 127-140.

Callen, J. L. 1978. Financial cost allocations: A game-theoretic approach. The Accounting Review (April): 303-308.

Callen, J. L. 1987. A medieval controversy about profit and loss allocations. Abacus 23(1): 85-90.

Callen, J. L. 1991. Data envelopment analysis: Partial survey and applications for management accounting. Journal of Management Accounting Research (3): 35-55.

Callen, J. L. 2010. Discussion of 'Analyzing late SEC filings for differential impacts of IS and accounting issues'. International Journal of Accounting Information Systems 11(3): 208-210.

Callen, J. L. 2016. Accounting valuation and cost of equity capital dynamics. Abacus 52(1): 5-25.

Callen, J. L. and D. Segal. 2004. Do accruals drive firm-level stock returns? A variance decomposition analysis. Journal of Accounting Research (June): 527-560.

Callen, J. L. and D. Segal. 2005. Empirical tests of the Feltham-Ohlson (1995) model. Review of Accounting Studies 10(4): 409-429.

Callen, J. L. and H. Falk. 1993. Agency and efficiency in nonprofit organizations: The case of "specific health focus" charities. The Accounting Review (January): 48-65.

Callen, J. L. and M. R. Lyle. 2020. The term structure of implied costs of equity capital. Review of Accounting Studies 25(1): 342-404.

Callen, J. L. and X. Fang. 2017. Crash risk and the auditor-client relationship. Contemporary Accounting Research 34(3): 1715-1750.

Callen, J. L., D. Segal and O. Hope. 2010. The pricing of conservative accounting and the measurement of conservatism at the firm-year level. Review of Accounting Studies 15(1): 145-178.

Callen, J. L., F. Chen, Y. Dou and B. Xin. 2016. Accounting conservatism and performance covenants: A signaling approach. Contemporary Accounting Research 33(3): 961-988.

Callen, J. L., J. Livnat and D. Segal. 2006. The information content of SEC filings and information environment: A variance decomposition analysis. The Accounting Review (October): 1017-1043.

Callen, J. L., J. Livnat and D. Segal. 2009. The impact of earnings on the pricing of credit default swaps. The Accounting Review (September): 1363-1394.

Callen, J. L., M. Khan and H. Lu. 2013. Accounting quality, stock price delay, and future stock returns. Contemporary Accounting Research 30(1): 269-295.

Callen, J. L., M. Morel and C. Fader. 2008. An empirical analysis of the incentive-action-performance chain of the principal-agent model. Journal of Management Accounting Research 20 (Special Issue): 79-105.

Callen, J. L., O. Hope and D. Segal. 2005. Domestic and foreign earnings, stock return variability, and the impact of investor sophistication. Journal of Accounting Research (June): 377-412.

Callen, J. L., S. W. G. Robb and D. Segal. 2008. Revenue manipulation and restatements by loss firms. Auditing: A Journal of Practice & Theory 27(2): 1-29.

Callen, J. L., X. Fang, X. Xiaohua and W. Zhang. 2020. Capital market consequences of audit office size: Evidence from stock price crash risk. Auditing: A Journal of Practice & Theory 39(2): 1-26.

Callinicos, A. 2004. Making History: Agency, Structure, and Change in Social Theory (Historical Materialism Book Series, 3). Brill Academic Publishers.

Callinicos, A. 2009. Making History: Agency, Structure, and Change in Social Theory. Haymarket Books.

Callioni, G., X. de Montgros, R. Slagmulder, L. N. Van Wassenhove and L. Wright. 2005. Inventory-driven costs. Harvard Business Review (March): 135-141. ("Inventory affects costs in more ways than you may realize. Understanding and managing inventory-driven costs can have a significant impact on margins." The cost of inventory include component devaluation, price protection, product return, obsolescence, and holding cost).

Callister, R. R., M. W. Kramer and D. B. Turban. 1999. Feedback seeking following career transitions. The Academy of Management Journal 42(4): 429-438.

Callon, M. 2009. Civilizing markets: Carbon trading between in vitro and in vivo experiments. Accounting, Organizations and Society 34(3-4): 535-548.

Calnan, J. 2001. New role for CFOs in the financial services industry. Strategic Finance (October): 22-26.

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