Main Bibliography
Section D: DSA-DZ

DAA-DAV | DAW-DEM | DEN-DIT | DIU-DRY | DSA-DZ

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

D'Souza, J. 2000. The stock price impact of mandated accounting charges on rate-regulated firms. Review of Accounting Studies 5(3): 235-257.

D'Souza, J. and J. Jacob. 2001. Electric utility stranded costs: Valuation and disclosure issues. Journal of Accounting Research (December): 495-512.

D'Souza, J., J. Jacob and K. Ramesh. 2000. The use of accounting flexibility to reduce labor renegotiation costs and manage earnings. Journal of Accounting and Economics (October): 187-208.

D'Souza, J., J. Jacob and N. S. Soderstrom. 2000. Nuclear decommissioning costs: The impact of recoverability risk on valuation. Journal of Accounting and Economics (April): 207-230.

D'Souza, J., J. Jacob and N. S. Soderstrom. 2000. Trident Utility: Accounting for nuclear decommissioning costs. Journal of Accounting Education 18(2): 157-169.

D'Souza, J., K Ramesh and M. Shen. 2010. Disclosure of GAAP line items in earnings announcements. Review of Accounting Studies 15(1): 179-219.

D'Souza, J. M. 1998. Rate-regulated enterprises and mandated accounting changes: The case of electric utilities and post-retirement benefits other than pensions (SFAS No. 106). The Accounting Review (July): 387-410.

D'Souza, J. M., K. Ramesh and M. Shen. 2010. The interdependence between institutional ownership and information dissemination by data aggregators. The Accounting Review (January): 159-193.

Du, F. and K. Xu. 2018. The path to independence: Board cohesion, cognitive conflict, and information sharing. Journal of Management Accounting Research 30(1): 31-54.

Du, F., D. H. Erkens, S. M. Young and G. Tang. 2018. How adopting new performance measures affects subjective performance evaluations: Evidence from EVA adoption by Chinese state owned enterprises. The Accounting Review (January): 161-185.

Du, F., G. Tang and S. M. Young. 2012. Influence activities and favoritism in subjective performance evaluation: Evidence from Chinese state-owned enterprises. The Accounting Review (September): 1555-1588.

Du, H. 2016. Cutting-edge technologies in the classroom. Journal of Emerging Technologies in Accounting 13(1): 119-120.

Du, H. and K. Wu. 2018. XBRL mandate and timeliness of financial reporting: Do XBRL filings take longer? Journal of Emerging Technologies in Accounting 15(1): 57-75.

Du, H. and W. Jiang. 2015. Do social media matter? Initial empirical evidence. Journal of Information Systems (Summer): 51-70.

Du, H. and Y. Cong. 2010. Cloud computing, accounting, auditing, and beyond. The CPA Journal (October): 66-70.

Du, H. and Y. Cong. 2015. Going cloud for agility: Beyond financial, system, and control motives. Journal of Emerging Technologies in Accounting (12): 153-167.

Du, H., C. M. Lehmann and V. L. Willson. 2014. Technology-facilitated contribution behavior: An experimental investigation. Behavioral Research In Accounting 26(2): 97-130.

Du, H., C. M. Lehmann and V. L. Willson. 2022. Would you give me your password? Journal of Information Systems (Summer): 17-52.

Du, H., C. P. Cullinan and G. B. Wright. 2007. Is there a relationship between management compensation and revenue misstatements? Journal of Forensic Accounting 8(1-2): 119-140.

Du, H., M. A. Vasarhelyi and X. Zheng. 2013. XBRL mandate: Thousands of filing errors and so what? Journal of Information Systems (Spring): 61-78.

Du, J. and I. Lapsley. 2019. The reform of UK universities: A management dream, an academic nightmare? Abacus 55(3): 452-482.

Du, J. and M. A. Vasarhelyi. 2016. Imagineering audit. Journal of Emerging Technologies in Accounting 13(1): 1-15.

Du, K. and S. Huddart. 2020. Economic persistence, earnings informativeness, and stock return regularities. Review of Accounting Studies 25(4): 1263-1300.

Du, K. and S. Wu. 2019. Does external assurance enhance the credibility of CSR reports? Evidence from CSR-related misconduct events in Taiwan. Auditing: A Journal of Practice & Theory 38(4): 101-130.

Du, K. and X. D. Jiang. 2020. Connections between the market pricing of accruals quality and accounting-based anomalies. Contemporary Accounting Research 37(4): 2087-2119.

Du, K. and X. F. Zhang. 2013. Orphans deserve attention: Financial reporting in the missing months when corporations change fiscal year. The Accounting Review (May): 945-975.

Du, K., S. Huddart and D. Jiang. 2023. Lost in standardization:  Effects of financial statement database discrepancies on inference. Journal of Accounting and Economics (August): 101573.

Du, K., S. Huddart, L. Xue and Y. Zhang. 2020. Using a hidden Markov model to measure earnings quality. Journal of Accounting and Economics (April-May): 101281.

Du, L, A. Masli and F. Meschke. 2018. Credit default swaps on corporate debt and the pricing of audit services. Auditing: A Journal of Practice & Theory 37(3): 117-144.

Du, M. 2023. Locked-in at home: The gender difference in analyst forecasts after the COVID-19 school closures. Journal of Accounting and Economics (August): 101603.

Du, M. N., B. Wong-On-Wing and D. Yang. 2022. Cross-cultural differences in perceived control effectiveness: The role of cognition. Behavioral Research In Accounting 34(2): 49-68.

Du, N. and D. V. Budescu. 2005. The effects of imprecise probabilities and outcomes in evaluating investment options. Management Science (December): 1791-1803.

Du, N. and K. Stevens. 2013. Big Four audit independence and oversight in China. The CPA Journal (July): 6-9.

Du, N., J. E. McEnroe and K. Stevens. 2016. Why isn't comprehensive income comprehensible? Strategic Finance (November): 46-53.

Du, N., L. Lin and J. E. McEnroe. 2010. Is the truth the problem? The CPA Journal (January): 6-11.

Du, N., M. P. Mindak, R. Whittington and J. E. McEnroe. 2020. The effects of ambiguity on loss contingency evaluaion by auditors and investors. Behavioral Research In Accounting 32(1): 135-147.

Du, N., T. Wang and O. R. Whittington. 2021. Accounting data analytics exercise for intermediate accounting: Warranty expense and product liability. Journal of Emerging Technologies in Accounting 18(2): 201-208.

Du, S., C. B. Bhattacharya and S. Sen. 2011. Corporate social responsibility and competitive advantage: Overcoming the trust barrier. Management Science (September): 1528-1545.

Du, S., X. Xu and K. Yu. 2020. Does corporate social responsibility affect auditor-client contracting? Evidence from auditor selection and audit fees. Advances in Accounting: Incorporating Advances in International Accounting (51): 100499.

Du Brul, E. F. 1924. Importance of the cost of idleness in equipment industries. National Association of Cost Accountants Official Publications (August 1): 3-14.

Du Brul, E. F. 1927. Accounting information for the executive. N.A.C.A. Bulletin (June 15): 938-947.

Du Brul, E. F. 1928. Unintentional falsification of accountants. N.A.C.A. Bulletin (May 15): 1035-1058.

Du Plessis, J. J., B. Grobfeld, C. Luttemann, I Saenger and O. Sandrock. 2010. German Corporate Governance in International and European Context. Springer.

Duan, H. K. and H. Hu. 2021. Continuous intelligent pandemic monitoring (CIPM). Journal of Emerging Technologies in Accounting 18(1): 185-194.

Duan, L. and J. A. Ventura. 2021. Technical note: A joint pricing, supplier selection, and inventory replenishment model using the logit demand function. Decision Sciences 52(2): 512-534.

Duan, Y., E. S. Hotchkiss and Y. Jiao. 2018. Business ties and information advantage: Evidence from mutual fund trading. Contemporary Accounting Research 35(2): 866-897.

Duangploy, O. and D. K. Pence. 2010. Practical implications of fair value hedges on available-for-sale debt securities. The CPA Journal (March): 28-35.

Duarte, J. 1991. Statistical process control in marketing and finance. CMA Magazine (May): 20-23.

Duarte, N. 2019. How to get others to adopt your recommendation. MIT Sloan Management Review (Spring): 1-5.

Duarte, N. T., J. R. Goodson and N. R. Klich. 1994. Effects of dyadic quality and duration on performance appraisal. The Academy of Management Journal 37(3): 499-521.

Dub, S. 1997. ABM at Lawson: Beyond the technology. Management Accounting (March): 34-36.

Dub, S. 1998. ABM at Lawson: Putting the technology to work. Management Accounting (April): 46-48.

Dube, S. and C. Zhu. 2021. The disciplinary effect of social media: Evidence from firms' responses to glassdoor reviews. Journal of Accounting Research (December): 1783-1825.

DuBick, M. A. 1978. The organizational structure of newspapers in relation to their metropolitan environments. Administrative Science Quarterly 23(3): 418-433.

Dubin, A. G. and R. A. Provder. 2015. What CPAs need to know about tying and untying the knot. The CPA Journal (September): 38-41.

Dubin, R. 1957. Power and union-management relations. Administrative Science Quarterly 2(1): 60-81.

Dubin, R. and F. Beisse. 1967. The assistant: Academic subaltern. Administrative Science Quarterly 11(4): 521-547.

Dubin, R., J. E. Champoux and L. W. Porter. 1975. Central life interests and organizational commitment of blue-collar and clerical workers. Administrative Science Quarterly 20(3): 411-421.

Dubinsky, A. and S. J. Skinner. 2004. High Performers: Recruiting and Retaining Top Employees. South-Western Educational Publishing.

Dubno, P. 1985. Attitudes toward women executives: A longitudinal approach. The Academy of Management Journal 28(1): 235-239.

Duboff, R. S. 2007. ROI for marketing: Computing costs is the easy part. Cost Management (July/August): 40-47.

Dubofsky, P. and P. Varadarajan. 1987. Diversification and measures of performance: Additional empirical evidence. The Academy of Management Journal 30(3): 597-608.

DuBois, C. G. 1914. Accounting conditions and prospects. Journal of Accountancy (October): 245-259.

DuBrin, A. J. 2000. The Active Manager: How to Plan, Organize, Lead and Control Your Way to Success. South-Western Educational Publishing.

Duchac, J. E. and A. J. Amoruso. 2012. A descriptive study of institutional characteristics of the introductory accounting course. Issues in Accounting Education (February): 1-16.

Ducharme, R. E. and D. A. Lewis. 1987. Academic/practitioner gap in production and inventory management. Production and Inventory Management (1st Quarter): 88-95.

Duck, J. D. 2001. The Change Monster: The Human Forces That Fuel or Foil Corporate Transformation and Change. Crown Publishing.

Ducker, H. L. 1925. By-products, co-products and joint products. Journal of Accountancy (October): 276-305.

Duckworth, A. 2019. Self-reports spur self-reflection. MIT Sloan Management Review (Spring): 14-16.

Duckworth, C. 2016. Arzu's founder on shaping culture through social enterprise. Harvard Business Review (September): 31-32.

Dudak, L. D. 1958. Our internship training for accounting students. N.A.A. Bulletin (December): 91.

Dudick, T. S. 1953. Wire drawing - Costing and cost control. N.A.C.A. Bulletin (July): 1429-1437.

Dudick, T. S. 1954. Making standard costs acceptable to the shop. N.A.C.A. Bulletin (September): 20-30.

Dudick, T. S. 1969. Use of indicators in planning for profits. Management Accounting (November): 16-18. (Related to indicators of external economic forces).

Dudick, T. S. 1970. Planning for profit: Focusing on the big picture. Management Accounting (August): 15-19.

Dudick, T. S. 1978. Zero-base budgeting in industry. Management Accounting (May): 25-29.

Dudick, T. S. 1987. Why SG &A doesn't always work. Harvard Business Review (January-February): 30-32, 36.

Dudick, T. S. 1989. Pricing strategies for manufacturers. Management Accounting (November): 30-31, 34-37.

Duell, E. 2022. Books: Handling important workplace conversations. Strategic Finance (November): 14. (Review of  Grenny, Patterson, McMillan, Switzler and Gregory's Crucial conversations: Tools for Talking When Stakes are High).

Duellman, S., J. Guo, Y. Zhang and N. Zhou. 2018. Expertise rents from insider trading for financial experts on audit committees. Contemporary Accounting Research 35(2): 930-955.

Duensing, A. F. 2023. "A Heritage of Fascists without Labels:" Black Antifascism and the Productive Politics of Analogy in Rosenfeld, G. D. (Editor) and J. Ward (Editor). 2023. Fascism in America: Past and Present. Cambridge University Press.

Duff, A. 2004. The role of cognitive learning styles in accounting education: Developing learning competencies. Journal of Accounting Education 22(1): 29-52.

Duff, A. and S. McKinstry. 2007. Students' approaches to learning. Issues in Accounting Education (May): 183-214.

Duff, R. A. 1958. Operations research and synthesis for understanding your business better. N.A.A. Bulletin (June): 79-86.

Duffa, S. K., R. A. Lawson and D. J. Marcinko. 2016. A management control system to support corporate sustainability strategies. Advances in Accounting: Incorporating Advances in International Accounting (32): 10-17.

Duffany, P., C. Rosenthal, P. Rabinowitz and A. Kaur. 2015. New York State and Ney York City corporate tax reform. The CPA Journal (July): 68-69.

Duffany, P., M. Peck and C. Rosenthal. 2015. 2015 update: Changes for Connecticut taxpayers. The CPA Journal (October): 54-55.

Duffany, P., M. Peck and C. Rosenthal. 2016. State and local tax considerations for business acquisitions and divestitures. The CPA Journal (February): 56-59.

Duffin, R. J. and L. A. Karlovitz. 1965. An infinite linear program with a duality gap. Management Science (September): 122-134.

Duffy, D. J. 1959. Authority considered from an operational point of view. The Journal of the Academy of Management 2(3): 167-176.

Duffy, D. J. 1992. Personal investing: Are you ready for real estate? Management Accounting (August): 48-51.

Duffy, M. K., D. C. Ganster and M. Pagon. 2002. Social undermining in the workplace. The Academy of Management Journal 45(2): 331-351.

Duffy, M. K., J. D. Shaw and E. M. Stark. 2000. Performance and satisfaction in conflicted interdependent groups: When and how does self-esteem make a difference? The Academy of Management Journal 43(4): 772-782.

Duffy, M. N. 2005. Oh, the places you'll go! CPAs today have career options even they never envisioned 100 years ago. Journal of Accountancy (October): 59-66.

Dufty, N. F. 1961. The planning function in the business enterprise. The Journal of the Academy of Management 4(1): 51-58.

Dufty, N. F. and P. M. Taylor. 1962. The implementation of a decision. Administrative Science Quarterly 7(1): 110-119.

Duffy, W. A. 1990. A graphical analysis of interest capitalization. Journal of Accounting Education 8(2): 271-284.

DuFrene, D. D. and C. M. Lehman. 2002. Building High Performance Teams. South-Western Educational Publishing.

Dugan, J. R. 1968. Motivational psychology and the management accountant. Management Accounting (July): 22-25.

Dugan, K. W. 1989. Ability and effort attributions: Do they affect how managers communicate performance feedback information? The Academy of Management Journal 32(1): 87-114.

Dugan, M. and G. Taylor. 2020. The indirect method - A valuable fraud detection tool. Journal of Forensic & Investigative Accounting 12(3): 452-470.

Dugan, M. T. 2021. Reflections on my career as an accounting educator. The CPA Journal (August/September): 21-22.

Dugan, M. T. and C. V. Zavgren. 1988. Bankruptcy prediction research: A valuable instructional tool. Issues in Accounting Education (Spring): 48-64.

Dugan, M. T. and D. W. Hughes. 1991. Why not disclose for supply commitments? Management Accounting (July): 34-36.

Dugan, M. T. and K. A. Shriver. 1988. The importance of an environmental criterion in applied business research. Issues in Accounting Education (Spring): 42-47.

Dugan, M. T., B. E. Gup and W. D. Samson. 1991. Teaching the statement of cash flows. Journal of Accounting Education 9(1): 33-52.

Dugan, M. T., E. H. Turner and C. M. Wheatley. 2018. Liability of foreignness: The impact of elimination of the reconciliation requirement on international asset allocation by U.S. investors. Journal of International Accounting Research 17(2): 75-95.

Dugan, R. E. and K. J. Gabriel. 2013. "Special forces" Innovation: How DARPA attacks problems. Harvard Business Review (October): 74-84. (The Pentagon's Defense Advanced Research Projects innovations include the internet, RISC computing, global positioning satellites, stealth technology, unmanned aerial vehicles or drones, and micro-electro-mechanical systems).

Dugar, A. and M. R. Gujarathi. 2018. Toshiba's creative accounting for construction contracts. Issues in Accounting Education (August): 117-134.

Dugdale, D. and C. Jones. 1995. The theory of constraints. Accountancy (September): 134.

Dugdale, D. and T. C. Jones. 1997. How many companies use ABC for stock valuation? A comment on Innes and Mitchell's questionnaire findings. Management Accounting Research (June): 233-240.

Dugoni, B. L. and D. R. Ilgen. 1981. Realistic job previews and the adjustment of new employees. The Academy of Management Journal 24(3): 579-591.

Duguay, R. 2022. The economic consequences of financial audit regulation in the charitable sector. Journal of Accounting Research (September): 1463-1498.

Duguay, R., T. Rauter and D. Samuels. 2023. The impact of open data on public procurement. Journal of Accounting Research (September): 1159-1224.

Duh, R., J. Z. Xiao and C. W. Chow. 2008. An overview and assessment of contemporary management accounting research in China. Journal of Management Accounting Research 20 (Special Issue): 129-164.

Duh, R., J. Z. Xiao and C. W. Chow. 2009. Chinese firms' use of management accounting controls: Facilitators, impediments, and performance effects. Journal of International Accounting Research 8(1): 1-30.

Duh, R., W. R. Knechel and C. Lin. 2020. The effects of audit firms' knowledge sharing on audit quality and efficiency. Auditing: A Journal of Practice & Theory 39(2): 51-79.

DuHadway, S. and R. Narasimhan. 2021. Subverting process-based controls: Oscillation in automotive recalls and a simulation on opportunism within a network. Decision Sciences 52(6): 1326-1363.

Dukach, D. 2022. DEI gets real: How to walk the talk on diversity, equity, and inclusion. Harvard Business Review (January/February): 150-151.

Dukach, D. 2022. Understanding the rise of tech in China. Harvard Business Review (September/October): 150-151.

Duke, G. L., J. Neter and R. A. Leitch. 1982. Power characteristics of test statistics in the auditing environment: An empirical study. Journal of Accounting Research (Spring): 42-67.

Duke, G. L., R. A. Leitch and J. Neter. 1985. Behavior of Test Statistics in the Auditing Environment. Studies in Accounting Research (23). American Accounting Association.

Duke, J. C. and H. G. Hunt III. 1990. An empirical examination of debt covenant restrictions and accounting-related debt proxies. Journal of Accounting and Economics (January): 45-63.

Duke, J. C., S. Hsieh and Y. Su. 2009. Operating and synthetic leases: Exploiting financial benefits in the post-Enron era. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 28-39.

Duke, J. R. 1974. After the fire: The insurance claim. Management Accounting (September): 19, 28.

Duke, K. 2019. Listening is the key to being an effective partner. Journal of Accountancy (December): 80.

Duke, M. and E. N. Coffman. 1993. Writing an accounting or business history: Notes toward a methodology. The Accounting Historians Journal 20(2): 217-235.

Dukerich, J. M., B. R. Golden and S. M. Shortell. 2002. Beauty is in the eye of the beholder: The impact of organizational identification, identity, and image on the cooperative behaviors of physicians. Administrative Science Quarterly 47(3): 507-533.

Dukes, R. E., T. R. Dyckman and J. A. Elliott. 1980. Accounting for research and development costs: The impact on research and development expenditures. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): 1-26.

Dukes, R. E., T. R. Dyckman and J. A. Elliott. 1980. [Discussion of the economic effects of involuntary uniformity in the financial reporting of R&D expenditures and accounting for research and development costs: The impact on research and development expenditures]: A reply. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): 91-95.

Dulac, T., J. A. Coyle-Shapiro, D. J. Henderson and S. J. Wayne. 2008. Not all responses to breach are the same: The interconnection of social exchange and psychological contract processes in organizations. The Academy of Management Journal 51(6): 1079-1098.

Dulebohn, J. H. and G. R. Ferris. 1999. The role of influence tactics in perceptions of performance evaluations' fairness. The Academy of Management Journal 42(3): 288-303.

Dulitz, L. 2009. IFRS: A preparer's point of view. Journal of Accountancy (April): 46-50.

Dull, R. 2014. What gets monitored gets detected. Journal of Accountancy (February): 32-34, 36-37.

Dull, R. B. and D. P. Tegarden, 1999. A comparison of three visual representations of complex multidimensional accounting information. Journal of Information Systems (Fall): 117-131.

Dull, R. B. and D. P. Tegarden. 2004. Reply to the discussions of using control charts to monitor financial reporting of public companies. International Journal of Accounting Information Systems 5(2): 135-137.

Dull, R. B. and D. P. Tegarden. 2004. Using control charts to monitor financial reporting of public companies. International Journal of Accounting Information Systems 5(2): 109-127.

Dull, R. B. and M. M. Rice. 2023. An examination of occupational fraud committed by information technology professionals. Journal of Forensic Accounting Research 8(1): 336-356.

Dull, R. B., A. W. Graham, A. A. Baldwin. 2003. Web-based financial statements: Hypertext links to footnotes and their effect on decisions. International Journal of Accounting Information Systems 4(3): 185-203.

Dull, R. B., D. P. Tegarden and L. L. F. Schleifer. 2006. ACTVE: A proposal for an automated continuous transaction verification environment. Journal of Emerging Technologies in Accounting (3): 81-96.

Dulude, R. P. 1950. Step-by-step analysis of departmental labor variances. N.A.C.A. Bulletin (January): 633-636.

Duluzio, M. 2021. The six sigma hysteria. Cost Management (March/April): 31-32.

Duman, E. and M. H. Ozcelik. 2011. Detecting credit card fraud by genetic algorithm and scatter search. Expert Systems with Applications 38 (10): 13057-13063.

Dumdei, N. J. 1958. Giving the flexible budget complete coverage for control in a paper company. N.A.A. Bulletin (February): 17-28.

Dummer, W., M. Masters and D. Swenson. 2015. Delivering customer value through value analysis. Cost Management (March/April): 17-24. (Summary).

Dunbar, A. E. 2004. Genesis of an online course. Issues in Accounting Education (August): 321-343.

Dunbar, R. L. M. 1971. Budgeting for control. Administrative Science Quarterly 16(1): 88-96.

Dunbar, R. L. M. 1975. Manager's influence on subordinates' thinking about safety. The Academy of Management Journal 18(2): 364-369.

Dunbar, R. L. M. 1983. Toward an applied administrative science. Administrative Science Quarterly 28(1): 129-144. (Part of a special section on the utilization of organizational research, part 2).

Dunbar, R. L. M. and N. Wasilewski. 1985. Regulating external threats in the cigarette industry. Administrative Science Quarterly 30(4): 540-559.

Dunbar, R. L. M. and N. Wasilewski. 1986. Errata: Regulating external threats in the cigarette industry. Administrative Science Quarterly 31(1): 132.

Dunbar, T. A. 1932. Property records for motor buses. N.A.C.A. Bulletin (November 15): 447-457.

Duncan, A. 1956. The economic design of charts used to maintain current control of a process. Journal of the American Statistical Association (June): 228-242.

Duncan, C. S. 1926. Some business aspects of "adequate transportation service. Harvard Business Review (January): 145-152.

Duncan, C. S. 1927. New elements in American business efficiency. Harvard Business Review (April): 269-280.

Duncan, D. M. 1972. James G. Miller's living systems theory: Issues for management thought and practice. The Academy of Management Journal 15(4): 513-523.

Duncan, J. C. 1906. Methods of determining he efficiency of labor. Journal of Accountancy (February): 301-309.

Duncan, J. C. 1908. Property accounting for fire losses. Journal of Accountancy (April): 442-449.

Duncan, J. C. 1908. Property accounting for fire losses. Journal of Accountancy (July): 166-173.

Duncan, J. C. 1908. Property accounting for fire losses. Journal of Accountancy (December): 122-132.

Duncan, J. C. 1909. Accountancy problems with solutions. Journal of Accountancy (April): 488-489.

Duncan, J. C. 1914. Some scientific and educational problems of the accountancy profession. Journal of Accountancy (October): 260-275.

Duncan, J. C. 1915. Priority in educational methods. Journal of Accountancy (February): 161-162.

Duncan, J. R. 2002. Quality of earnings and accounting estimates: A case of decisions. Issues in Accounting Education (November): 401-409.

Duncan, J. R. and M. Nixon. 1999. From watchdog to consultant. Strategic Finance (April): 42-47. (Internal auditors at KFC).

Duncan, K. and K. Moores. 1989. Residual analysis: A better methodology for contingency studies in management accounting. Journal of Management Accounting Research (1): 89-103.

Duncan, M. J. 2011. The case for executive assistants. Harvard Business Review (May): 88-91.

Duncan, R. B. 1972. Characteristics of organizational environments and perceived environmental uncertainty. Administrative Science Quarterly 17(3): 313-327.

Duncan, R. B. 1974. Modifications in decision structure in adapting to the environment: Some implications for organizational learning. Decision Sciences 5(4): 705-725.

Duncan, T. 2021. Strategies for applying labor & overhead to products. Cost Management (March/April): 28-30.

Duncan, W. J. 1971. Microfilm: A new accounting tool. Management Accounting (January): 16-17.

Duncan, W. J. 1970. A profile of the academy of management member: Comment. The Academy of Management Journal 13(2): 216-217.

Duncan, W. J. 1970. Methodological orientations and management theory: An analysis of academic opinion. The Academy of Management Journal 13(3): 337-348.

Duncan, W. J. 1971. Professionalism in management and the history of administrative thought: Comment. The Academy of Management Journal 14(4): 515-518.

Duncan, W. J. 1972. The knowledge utilization process in management and organization. The Academy of Management Journal 15(3): 273-287.

Duncan, W. J. 1974. Transferring management theory to practice. The Academy of Management Journal 17(4): 724-738.

Duncan, W. J. and C. D. Roberts. 1972. An analysis of choice consistency and perceptual uniformity in a paramilitary organization. The Academy of Management Journal 15(1): 33-47.

Dunchan, B. and D. Warner. 2017. CSCA exam preparation tips. Strategic Finance (May): 27-28.

Dunford, R. 1987. The suppression of technology as a strategy for controlling resource dependence. Administrative Science Quarterly 32(4): 512-525.

Dunham, C. F. 1930. On the meaning of "capital". The Accounting Review (December): 298-300.

Dunham, L. M., J. Garcia, J. L. Grandstaff and S. Wei. 2023. Do employees waive financial red flags through the Glassdoor? Journal of Forensic Accounting Research 8(1): 160-187. (Glassdoor employee ratings of employer financial distress).

Dunham, R. B. 1977. Reactions to job characteristics: Moderating effects of the organization. The Academy of Management Journal 20(1): 42-65.

Dunham, R. B. and D. L. Hawk. 1977. The four-day/forty-hour week: Who wants it? The Academy of Management Journal 20(4): 644-655.

Dunham, R. B. and J. L. Pierce. 1986. Attitudes toward work schedules: Construct definition, instrument development, and validation. The Academy of Management Journal 29(1): 170-182.

Dunham, R. B., F. J. Smith and R. S. Blackburn. 1977. Validation of the index of organizational reactions with the JDI, the MSQ, and faces scales. The Academy of Management Journal 20(3): 420-432.

Dunham, R. B., R. J. Aldag and A. P. Brief. 1977. Dimensionality of task design as measured by the job diagnostic survey. The Academy of Management Journal 20(2): 209-223.

Dunk, A. S. 1989. Budget emphasis, budgetary participation and managerial performance. Accounting, Organizations and Society 14(4): 321-324.

Dunk, A. S. 1989. Management accounting lag. Abacus 25(2): 149-155.

Dunk, A. S. 1990. Budgetary participation, agreement on evaluation criteria and managerial performance: A research note. Accounting, Organizations and Society 15(3): 171-178.

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Dzinkowski, R. 2000. Lessons from a Swiss bank. Strategic Finance (January): 29-33. (Risk management).

Dzinkowski, R. 2001. Financial uncertainty. Strategic Finance (November): 24-27.

Dzinkowski, R. 2001. Fiscally fit. Strategic Finance (July): 35-39.

Dzinkowski, R. 2001. Lynn Atchison: Creating new revenue streams at Hoover's online. Strategic Finance (January): 38-42.

Dzinkowski, R. 2001. McDonald's Europe. Strategic Finance (May): 24-27.

Dzinkowski, R. 2003. Gartner's O'Connell: Be a business partner first. Strategic Finance (September): 34-37.

Dzinkowski, R. 2003. Kevin Conway on the EU/U.S. export subsidy debate. Strategic Finance (November): 3640.

Dzinkowski, R. 2003. Robert Mundell on economic recovery. Strategic Finance (May): 24-28.

Dzinkowski, R. 2004. Keeping pace with SOX 404: Internal control certification at Guidant Corporation. Strategic Finance (September): 46-50.

Dzinkowski, R. 2004. Surviving Sarbanes-Oxley and other accounting issues. Strategic Finance (February): 32-36.

Dzinkowski, R. 2004. The economics of corporate profitability. Strategic Finance (December): 36-39.

Dzinkowski, R. 2005. A year of firsts. Strategic Finance (February): 50-53. (New challenges for CFOs).

Dzinkowski, R. 2005. Global economic impacts on strategic financial management. Strategic Finance (December): 36-40.

Dzinkowski, R. 2005. The global CFO. Strategic Finance (January): 33-35.

Dzinkowski, R. 2006. A view from the top. Strategic Finance (November): 40-43.

Dzinkowski, R. 2006. Closing Pandora's box. Strategic Finance (July): 51-53. (Related to the cost of complying with the Sarbanes-Oxley Act).

Dzinkowski, R. 2006. Global risk management in a turbulent world. Strategic Finance (May): 42-45.

Dzinkowski, R. 2006. The road to simplicity. Strategic Finance (February): 41-43. (Related to the FEI conference).

Dzinkowski, R. 2006. Together of apart? Strategic Finance (October): 36-40. (Related to international standards).

Dzinkowski R. 2007. Convergence or conversion? Let's be clear. Strategic Finance (December): 33-35. (Related to global accounting standards).

Dzinkowski, R. 2007. Saving the environment. Strategic Finance (July): 50-53.

Dzinkowski, R. 2007. Saying goodbye to U.S. GAAP. Strategic Finance (June): 46-49.

Dzinkowski, R. 2007. What's keeping corporate controllers up at night? Strategic Finance (February): 34-38.

Dzinkowski, R. 2007. What will the changes bring? Strategic Finance (May): 42-45. (Interview with Laura Phillips, deputy chief Public Company Accounting Oversight Board (PCAOB) auditor on changes in AS2).

Dzinkowski, R. 2008. IFRS for all. Strategic Finance (April): 30-33.

Dzinkowski, R. 2008. IFRS in America - When? Strategic Finance (September): 40-43.

Dzinkowski, R. 2008. Managing the finance function. Strategic Finance (February): 50-53.

Dzinkowski, R. 2008. The coming of XBRL now? Strategic Finance (July): 38-41.

Dzinkowski, R. 2008. Weathering economic storms. Strategic Finance (June): 50-54.

Dzinkowski, R. 2009. Mark to market: Does the accounting rule fix problems or create them? Strategic Finance (January): 33-37.

Dzinkowski, R. 2009. Monster under the bed: Fear of the unknown is keeping most U.S. controllers awake at night. Strategic Finance (March): 41-45.

Dzinkowski, R. 2009. What's ahead for global standards? An interview with Sir David Tweedie, Chairman of the International Accounting Standards Board. Strategic Finance (November): 42-45.

Dzinkowski, R. 2010. An interview with Robert Herz, Chairman of the Financial Accounting Standards Board. Strategic Finance (September): 38-41.

Dzinkowski, R. 2010. Let's have a single set of standards: An interview with Sir David Tweedie, Chairman of the International Accounting Standards Board. Strategic Finance (October): 56-59.

Dzinkowski, R. 2010. More financial transparency, please: An interview with James Kroeker, SEC chief accountant. Strategic Finance (January): 44-47.

Dzinkowski, R. 2010. Preserving control. Strategic Finance (March): 42-46.

Dzinkowski, R. 2011. A vital role. Strategic Finance (May): 38-42. (Leslie Seidman, chairman of the FASB on conflicts between IFRS and local standards).

Dzinkowski, R. 2011. Changing of the guard: Interview with Hans Hoogervorst, Chairman of the International Accounting Standards Board. Strategic Finance (October): 44-47.

Dzinkowski, R. 2012. Another year of uncertainty? Strategic Finance (February): 42-46.

Dzinkowski, R. 2012. Auditor rotation in America: No love lost. Strategic Finance (August): 42-46.

Dzinkowski, R. 2012. Can anyone solve the Euro woes? Strategic Finance (November): 44-49.

Dzinkowski, R. 2012. Gordon Maron: Building financial leadership. Strategic Finance (January): 46-50. (Canada's 2011 CFO of the year).

Dzinkowski, R. 2012. Making it in today's economy. Strategic Finance (July): 47-51.

Dzinkowski, R. 2013. Brian Lawson: True strategic business partner. Strategic Finance (July): 43-47.

Dzinkowski, R. 2013. CFO 2.0: A view from the top. Strategic Finance (October): 49-52.

Dzinkowski, R. 2013. Surviving the fiscal cliff and afterwards. Strategic Finance (February): 38-43.

Dzinkowski, R. 2013. TD Bank's Colleen Johnston: Blazing a path. Strategic Finance (March): 38-41.

Dzinkowski, R. 2013. The trouble with ratings. Strategic Finance (June): 53-57. (Credit rating agencies were key enablers of the financial meltdown).

Dzinkowski, R. 2013. XBRL in America: Are we there yet? Strategic Finance (April): 35-39.

Dzinkowski, R. 2014. Upside, downside: 2014 on stage. Strategic Finance (May): 34-39.

Dzinkowski, R. 2014. What will emerge in 2014? Strategic Finance (January): 36-40.

Dzinkowski, R. 2015. Nonstop risk: How is your company protecting itself from the dangers of the constantly changing global landscape? Strategic Finance (May): 38-45.

Dzinkowski, R. 2015. What keeps CFOs up at night, 2015. Strategic Finance (January): 37-41.

Dzinkowski, R. 2015. What's next for corporate reporting? Strategic Finance (October): 40-45. (Bob Herz on integrated thinking and integrated reporting).

Dzinkowski, R. 2016. Brexit CFO perspectives. Strategic Finance (December): 34-39.

Dzinkowski, R. 2016. What's keeping CFOs awake at night in 2016? Companies will face off against some old foes again this year: Currency and interest rate fluctuations, cybersecurity, geopolitical instability, and international growing pains. Strategic Finance (January): 40-45.

Dzinkowski, R. 2017. 2017: What's ahead for CFOs? Strategic Finance (February): 38-43.

Dzinkowski, R. 2018. CFOs: Managing under uncertainty in 2018. Strategic Finance (February): 34-39.

Dzinkowski, R. 2018. Cyber CFO = The next top finance job? In this new age of digital disruptions, constant hacking, and other major corporate risks, the chief financial officer has another new role to play. Strategic Finance (April): 32-37.

Dzinkowski, R. 2018. Women in financial leadership. Strategic Finance (September): 38-43.

Dzinkowski, R. 2019. Cyber risk: Time to elevate the agenda. Strategic Finance (October): 32-37.

Dzinkowski, R. 2019. Greater challenges for CFOs in 2019. Strategic Finance (February): 32-37.

Dzinkowski, R. 2020. Human capital reporting. The SEC's proposed changes to its human capital reporting requirements will further drive the growing conversation regarding how a company manages and measures the value of its employees and culture. Strategic Finance (April): 40-45.

Dzinkowski, R. 2020. Maximizing FP&A assets. Strategic Finance (October): 40-45.

Dzinkowski, R. 2020. The undoing of SOX 404(b). Strategic Finance (June): 47-51.

Dzinkowski, R. 2020. What's keeping CFOs up at night? Strategic Finance (January): 32.

Dzinkowski, R. 2021. A baseline for sustainability standards: The movement towards officially formalizing ESG reporting within the finance function takes a big step forward. Strategic Finance (September): 38-43.

Dzinkowski, R. 2021. Looking toward 2021. Strategic Finance (January): 34-39. (CFO survey: Key issues keeping CFOs awake at night).

Dzinkowski, R. 2021. Will CFOs embrace crypto-currencies? The volatility and risk that come with cryptoassets have resulted in CFOs' hesitancy to hold them. Will new regulations change their minds? Strategic Finance (May): 32-37.

Dzinkowski, R. 2022. What's keeping CFOs up at night in 2022? Strategic Finance (January): 26-33. (Supply chains, labor supply, and skill shortages).

Dzuranin, A. and N. Stuart. 2012. The effect of tangible and intangible noncash rewards on performance and satisfaction in a production setting. Management Accounting Quarterly (Summer): 1-9.

Dzuranin, A. C. 2018. Huskie Motor Corporation: visualizing the present and predicting the future. IMA Educational Case Journal 11(2): 1-7.

Dzuranin, A. C. 2021. Statement on Management Accounting: Data Visualization. Institute of Management Accounting.

Dzuranin, A. C. 2022. Explanatory data visualizations: Data visualizations can be used to effectively communicate the results of analyses and guide decision making. Strategic Finance (January): 42-49.

Dzuranin, A. C. and I. Malaescu. 2016. The current state and future direction of IT audit: Challenges and opportunities. Journal of Information Systems (Spring): 7-20.

Dzuranin, A. C., J. R. Jones and R. M. Olvera. 2018. Infusing data analytics into the accounting curriculum: A framework and insights from faculty. Journal of Accounting Education (43): 24-39.

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