Main Bibliography
Section F: FAA-FIL

FAA-FIL |  FIN-FLE |  FLI-FOY |  FRA-FZ

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

Fabian, T. 1958. A linear programming model of integrated iron and steel production. Management Science (July): 415-449.

Fabian, T. 1967. Blast furnace production planning - A linear programming example. Management Science (October):

Faccio, M. 2016. Discussion of "Corporate political connections and tax aggressiveness". Contemporary Accounting Research 33(1): 115-120.

Fader, J. A. Jr. 1984. Getting what's yours when you're the subcontractor. Management Accounting (February): 32-36.

Faems, D., M. Janssens, A. Madhok and B. Van Looy. 2008. Toward an integrative perspective on alliance governance: Connecting contract design, trust dynamics, and contract application. The Academy of Management Journal 51(6): 1053-1078.

Fagan, M. L. 1987. Raising profits through lower distribution costs. Corporate Accounting (Winter): 26-31.

Fagerberg, D. Jr. 1954. Spotlight on personal accounting. The Accounting Review (July): 355-364.

Fagerberg, D. Jr. 1955. Perspective in the practice of accountancy. The Accounting Review (April): 211-216.

Fagerberg, D. Jr. 1957. Why accounting? The Accounting Review (January): 3-7.

Fagerberg, D. Jr. 1969. Accounting for vacation expense. Management Accounting (December): 47-48.

Fagerberg, D. Jr. 1972. Concerning three mischievous accounts. The Accounting Review (July): 454-457. (The clearing or "wash" account, the suspense account, and the over/short account).

Fagerberg, D. Jr. 1974. The selling of cost accounting. Management Accounting (June): 23-24, 28.

Fagerberg, D. Jr. 1974. Unmeasured costs: A checklist. Management Accounting (February): 29-32.

Fagerberg, D. Jr. 1990. A World War II cost accounting assignment. The Accounting Historians Journal 17(1): 81-88.

Fahey, B. G. 1970. Production performance reporting under direct costing. Management Accounting (November): 9-13.

Fahey, B. G. 1996. Building an ABC data warehouse. Management Accounting (March): 33-36.

Fahey, M. J. 1945. Costs of terminated war contracts under joint termination regulations. N.A.C.A. Bulletin (January 15): 517-535.

Fahy, M. 2002. Strategic Enterprise Management Systems: Tools for the 21st Century. AICPA.

Fair, L. 1968. Product line accounting: The proposed regulation and its effects. Management Accounting (November): 18-22.

Fair, W. R. 1966. The corporate CIA-A prediction of things to come. Management Science (June): B489-B503.

Fairaizl, A. F. and S. K. Mullick. 1975. A corporate planning system. Management Accounting (December): 13-17, 20.

Fairchild, G. 2015. Case study. Should you sell that product? Harvard Business Review (January/February): 113-115.

Fairchild, K. M. and D. Bline. 1988. Capital investment analysis: The index method. Issues in Accounting Education (Spring): 72-78.

Faircloth, A. 1988. The importance of accounting to the Shakers. The Accounting Historians Journal 15(2): 99-129.

Faircloth, A. W. and D. N. Ricchiute. 1981. Ambiguity intolerance and financial reporting alternatives. Accounting, Organizations and Society 6(1): 53-67.

Fairfield, P. M. 2006. Discussion of “The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly”. Review of Accounting Studies 11(2-3): 297-303.

Fairfield, P. M. and T. L. Yohn. 2001. Using asset turnover and profit margin to forecast changes in profitability. Review of Accounting Studies 6(4): 371-385.

Fairfield, P. M., J. S. Whisenant and T. L. Yohn. 2003. Accrued earnings and growth: Implications for future profitability and market mispricing. The Accounting Review (January): 353-371.

Fairfield, P. M., K. A. Kitching and V. W. Tang. 2009. Are special items informative about future profit margins? Review of Accounting Studies 14(2-3): 204-236.

Fairfield, P. M., R. J. Sweeney and T. L. Yohn. 1996. Accounting classification and the predictive content of earnings. The Accounting Review (July): 337-355.

Fairfield, P. M., S. Rammath and T. L. Yohn. 2009. Do industry-level analyses improve forecasts of financial performance? Journal of Accounting Research (March): 147-178.

Fairfield, P. M., S. Whisenant and T. L. Yohn. 2003. The differential persistence of accruals and cash flows for future operating income versus future profitability. Review of Accounting Studies 8(2-3): 221-243.

Fairhurst, G. T. and B. K. Snavely. 1983. A test of the social isolation of male tokens. The Academy of Management Journal 26(2): 353-361.2

Fairlie, R. W. 2006. The personal computer and entrepreneurship. Management Science (February): 187-203.

Fairweather, W. R. 2017. Sensitivity and specificity in application of Benford's Law to explore for potential fraud. Journal of Forensic & Investigative Accounting 9(3): 953-961.

Fairweather, W. R. 2018. Detecting fraud in non-Benford transaction files. Journal of Forensic & Investigative Accounting 10(2): 258-266.

Faisst, J. and N. Michels-Kim. 2016. Making reports more standardized: The Philips journey toward IBCS. Strategic Finance (October): 34-39.

Falbe, C. M. and G. Yukl. 1992. Consequences for managers of using single influence tactics and combinations of tactics. The Academy of Management Journal 35(3): 638-652.

Faleye, O. 2017. The downside to full board independence. MIT Sloan Management Review (Winter): 87-88.

Faleye, O., R. Hoitash and U. Hoitash. 2013. The trouble with too much board oversight. MIT Sloan Management Review (Spring): 53-56.

Falgiani, A., M. J. Coe, and J. Thompson. 2004. How to pursue a grassroots mentoring program. Management Accounting Quarterly (Winter): 61-64.

Falgout, S., J. L. Evanko and D. Boyle. 2022. Will you be ready if the SEC comes knocking? If a company and its chief officers respond proactively to instances of misconduct, the SEC may reduce or even eliminate its corrective actions and penalties. Strategic Finance (December): 50-56.

Falk, A. T. 1929. Analyzing advertising results. Harvard Business Review (January): 185-194.

Falk, A. T. 1929. Analyzing advertising results II. Harvard Business Review (April): 312-329.

Falk D. L. and M. H. Granof. 1990. Internal service funds are beyond salvation. Accounting Horizons (June): 58-66. (Internal service funds are used to account for the financing of goods and services provided by one department or agency to other departments or agencies of the government unit, or to other governmental units, on a cost reimbursement basis).

Falk, D. R. 1930. Central buying by department-store mergers. Harvard Business Review (April): 265-273.

Falk, H. 1972. Assessing the effectiveness of accounting courses through facet analysis. Journal of Accounting Research (Autumn): 359-375.

Falk, H. 1989. Contemporary accounting research: The first five years. Contemporary Accounting Research 5(2): 816-826.

Falk, H. 1992. Towards a framework for not-for-profit accounting. Contemporary Accounting Research 8(2): 468-499.

Falk, H. and J. A. Heintz. 1975. Assessing industry risk by ratio analysis. The Accounting Review (October): 758-779.

Falk, H. and J. A. Heintz. 1978. Assessing industry risk by ratio analysis: A reply. The Accounting Review (January): 210-215.

Falk, H. and J. C. Miller. 1977. Amortization of advertising expenditures. Journal of Accounting Research (Spring): 12-22.

Falk, H. and L. A. Gordon. 1978. Assessing industry risk by ratio analysis: Validation. The Accounting Review (January): 216-227.

Falk, H. and T. Ophir. 1973. The effect of risk on the use of financial statements by investment decision-makers: A case study. The Accounting Review (April): 323-338.

Falk, H. and T. Ophir. 1973. The influence of differences in accounting policies on investment decisions. Journal of Accounting Research (Spring): 108-116.

Fallon, D. F. 1966. EDP - Fixed asset control. Management Accounting (May): 49-50.

Fallon, D. F. 1968. Reliability cycle sampling for control of inventories. Management Accounting (October): 41-43.

Fallon, P. 2014. How I did it... Fallon's chairman on getting clients to take creative risks. Harvard Business Review (October): 35-38.

Falls, G. 1955. The financial value of early tax deductions for depreciation. The Accounting Review (July): 515-518.

Falsetta, D. and B. Tuttle. 2011. Transferring risk preferences from taxes to investments. Contemporary Accounting Research 28(2): 472-486.

Falsetta, D. and S. E. Kaplan. 2018. Discussion of The psychology of billing. Contemporary Accounting Research 35(3): 1455-1463.

Falsetta, D., T. J. Rupert and A. M. Wright. 2013. The effect of the timing and direction of capital gain tax changes on investment in risky assets. The Accounting Review (March): 499-520.

Fama, E. F. 1965. Portfolio analysis in a stable Paretian market. Management Science (January): 404-419.

Fama, E. F. 1980. Agency problems and the theory of the firm. Journal of Political Economy: 288-307.

Fan, H. and X. Song. 2020. The advantages of combining mobile technology and audience response systems. Journal of Accounting Education (50): 100657.

Fan, J. P. H. and T. J. Wong. 2002. Corporate ownership structure and the informativeness of accounting earnings in East Asia. Journal of Accounting and Economics (August): 401-425.

Fan, J. P. H. and T. J. Wong. 2005. Do external auditors perform a corporate governance role in emerging markets? Evidence from East Asia. Journal of Accounting Research (March): 35-72.

Fan, J. P. H., T. J. Wong and T. Zhang. 2012. Founder succession and accounting properties. Contemporary Accounting Research 29(1): 283-311.

Fan, M., J. Stallaert, S. Srinivasan and A. Whinston. 2002. Electronic Commerce and the Revolution in Financial Markets. South-Western Educational Publishing.

Fan, O. and X. Zhang. 2012. Accounting conservatism, aggregation, and information quality. Contemporary Accounting Research 29(1): 38-56.

Fan, Q. 2007. Earnings management and ownership retention for initial public offering firms: Theory and evidence. The Accounting Review (January): 27-64.

Fan, Q. and W. Li. 2018. Leading indicator variables and managerial incentives in a dynamic agency setting. Review of Accounting Studies 23(4): 1715-1753.

Fan, Q., N. B. Johnson and T. Pfeiffer. 2023. The impact of intrafirm incentive conflicts on the interplay between tax incidence and economic efficiency. Contemporary Accounting Research 40(4): 2173-2202.

Fan, Y. and X. Liu. 2017. Misclassifying core expenses as special items: Cost of goods sold or selling, general, and administrative expenses? Contemporary Accounting Research 34(1): 400-426.

Fan, Y., C. Li and K. Raghunandan. 2017. Is SOX 404(a) management internal control reporting an effective alternative to SOX 404(b) internal control audits? Auditing: A Journal of Practice & Theory 36(3): 71-89.

Fan, Y., J. L. Gunn, L. Chan and J. Shao. 2022. Financial reporting quality and auditor dismissal decisions at companies with common directors and auditors. Contemporary Accounting Research 39(3): 1871-1904.

Fan, Y., W. B. Thomas and C. Wang. 2015. The effect of regulatory benchmarks on firm reporting behavior. Journal of International Accounting Research 14(1): 85-107.

Fan, Z., S. Radhakrishnan and Y. Zhang. 2021. Corporate governance and earnings management: Evidence from shareholder proposals. Contemporary Accounting Research 38(2): 1434-1464.

Fancher, C. L. 1949. Calling physical inventory into a voice recorder. N.A.C.A. Bulletin (September): 32.

Fang, B. and O. Hope. 2021. Analyst teams. Review of Accounting Studies 26(2): 425-467. (The impact of teamwork on sell-side analysts' performance).

Fang, B., O. Hope, Z. Huang and R. Moldovan. 2020. The effects of MiFID II on sell-side analysts, buy-side analysts, and firms. Review of Accounting Studies 25(3): 855-902.

Fang, F., H. Gurnani and H. P. Natrajan. 2018. Leadership, dominance, and preeminence in a channel structure with a common retailer. Decision Sciences 49(1): 65-120.

Fang, J. 2011. Why is the U.S. XBRL conversion process so slow? The CPA Journal (January): 6-10.

Fang, J. 2013. The progress of XBRL conversion: Reviewing the rules, consequences, and potential remedies. The CPA Journal (February): 68-71.

Fang, J. 2014. Retrieving financial information in XBRL. The CPA Journal (November): 60-65.

Fang, J., J. Pittman, Y. Zhang and Y. Zhao. 2017. Auditor choice and its implications for group-affiliated firms. Contemporary Accounting Research 34(1): 39-82.

Fang, J., G. J. Lobo, Y. Zhang and Y. Zhao. 2018. Auditing related party transactions: Evidence from audit opinions and restatements. Auditing: A Journal of Practice & Theory 37(2): 73-106.

Fang, J., L. He and T. S. Shaw. 2018. The effect of external auditors on managerial slack. Accounting Horizons (December): 85-115.

Fang, S., X. Pu and S. Q. Wang. 2023. The inception of credit default swap trading and corporate cost structure. Journal of Management Accounting Research 35(1): 115-143.

Fang, V. W., A. H. Huang and W. Wang. 2017. Imperfect accounting and reporting bias. Journal of Accounting Research (September): 919-962.

Fang, V. W., M. Maffett and B. Zhang. 2015. Foreign institutional ownership and the global convergence of financial reporting practices. Journal of Accounting Research (June): 593-631.

Fang, X., J. Pittman and Y. Zhao. 2021. The importance of director social networks to stock price crash risk. Contemporary Accounting Research 38(2): 903-941.

Fang, X., K. He and J. Ye. 2023. The role of auditing firms in implementing of new accounting standards: Evidence from China. Abacus 59(2): 541-569.

Fang, X., Y. Li, B. Xin and W. Zhang. 2016. Financial statement comparability and debt contracting: Evidence from the syndicated loan market. Accounting Horizons (June): 277-303.

Fang, Z. and Y. Tang. 1991. Recent accounting developments in China: An increasing internationalization. The International Journal of Accounting 26(2): 85-103.

Fang, Z., X. Luo and M. E. Keith. 2015. How effective is location-targeted mobile advertising? MIT Sloan Management Review (Winter): 14-15.

Fanning, K. and M. D. Piercey. 2014. Internal auditors' use of interpersonal likability, arguments, and accounting information in a corporate governance setting. Accounting, Organizations and Society 39(8): 575-589.

Fanning, K., C. P. Agoglia and M. D. Piercey. 2015. Unintended consequences of lowering disclosure thresholds. The Accounting Review (January): 301-320.

Fanning, K., J. Williams and M. G. Williamson. 2021. Group recruiting events and gender stereotypes in employee selection. Contemporary Accounting Research 38(4): 2496-2520.

Fanning, L. 2020. The ethics of inclusion. Strategic Finance (August): 15-16.

Fantini, F. and D. Narayandas. 2023. Analytics for marketers: When to rely on algorithms and when to trust your gut. Harvard Business Review (May/June): 82-91.

Fantl, I. L. 1971. The case against international uniformity. Management Accounting (May): 13-16.

Farag, S. M. 1967. Input-Output Analysis: Applications to Business Accounting. Center for International Education and Research in Accounting, University of Illinois. Review by R. Mattessich.

Farag, S. M. 1968. A planning model for the divisionalized enterprise. The Accounting Review (April): 312-320.

Farahany, N. A. 2023. Neorotech at work: Welcome to the world of brain monitoring for employees. Harvard Business Review (March/April): 43-48.

Faraj, S. and Y. Xiao. 2006. Coordination in fast-response organizations. Management Science (August): 1155-1169.

Farb, S. 1925. Insurance-brokerage accounting. Journal of Accountancy (March): 182-193.

Farber, D. B. 2005. Restoring trust after fraud: Does corporate governance matter? The Accounting Review (April): 539-561.

Farber, D. B., M. F. Johnson and K. R. Petroni. 2007. Congressional intervention in the standard-setting process: An analysis of the Stock Option Accounting Reform Act of 2004. Accounting Horizons (March): 1-22.

Farbey, B. A., A. H. Land and J. D. Murchland. 1967. The Cascade algorithm for finding all shortest distances in a directed graph. Management Science (September): 19-28.

Fare, R., S. Grosskopf and C. A. K. Lowell. 2010. The Measurements of Efficiency of Production. Springer.

Farewell, S. 2009. XBRL for interactive data: Engineering the information value chain. Journal of Information Systems (Fall): 83-84.

Farewell, S. and R. Pinsker. 2015. Does assurance on XBRL-derived financial statements impact the decisions of nonprofessional investors? Management Accounting Quarterly (Spring): 13-21.

Farewell, S. M. 2006. An introduction to XBRL through the use of research and technical assignments. Journal of Information Systems (Spring): 161-185.

Farewell, S. M., L. Hao, V. Kashyap and R. E. Pinsker. 2017. A field study examining the Indian Ministry of Corporate Affairs' XBRL implementation. Journal of Information Systems (Spring): 103-117.

Fargher, N. and D. Morse 1998. Quality costs: Planning the trade-off between prevention and appraisal activities. Journal of Cost Management (January/February): 14-22. (Summary).

Fargher, N. L. and L. Jiang. 2008. Changes in the audit environment and auditors' propensity to issue going-concern opinions. Auditing: A Journal of Practice & Theory 27(2): 55-77.

Fargher, N. L., A. Jiang and Y. Yu. 2018. Further evidence on the effects of regulation on the exit of small auditors from the audit market and resulting audit quality. Auditing: A Journal of Practice & Theory 37(4): 95-115.

Fargher, N. L., W. Hou and J. Z. Zhang. 2019. Do banks audited by specialists engage in less real activities management? Evidence from repurchase agreements. Auditing: A Journal of Practice & Theory 38(1): 149-169.

Farh, J. and P. C. Earley, S. Lin. 1997. Impetus for action: A cultural analysis of justice and organizational citizenship behavior in Chinese society. Administrative Science Quarterly 42(3): 421-444.

Farh, J., R. D. Hackett and J. Liang. 2007. Individual-level cultural values as moderators of perceived organizational support-employee outcome relationships in China: Comparing the effects of power distance and traditionality. The Academy of Management Journal 50(3): 715-729.

Faris, L. W. 2019. Top ten trends in the CPA mergers & acquisitions market. The CPA Journal (December): 10-11.

Farish, D. M. 1925. Internal organization of a manufacturing company. National Association of Cost Accountants Official Publications (April 1): 3-13.

Farjoun, M. 2002. The dialectics of institutional development in emerging and turbulent fields: The history of pricing conventions in the on-line database industry. The Academy of Management Journal 45(5): 848-874.

Farkas, M. and R. Hirsch. 2017. The view from outside: How do attitudes and behavior of external auditors change when internal auditors don't detect significant problems? Strategic Finance (May): 56-62.

Farkas, M. and U. S. Murthy. 2014. Nonprofessional investors' perceptions of the incremental value of continuous auditing and continuous controls monitoring: An experimental investigation. International Journal of Accounting Information Systems 15(2): 102-121.

Farkas, M., L. Kersting and W. Stephens. 2016. Modern Watch Company: An instructional resource for presenting and learning actual, normal, and standard costing systems, and variable and fixed overhead variance analysis. Journal of Accounting Education (35): 56-68.

Farkas, M. J. and R. M. Hirsch. 2016. The effect of frequency and automation of internal control testing on external auditor reliance on the internal audit function. Journal of Information Systems (Spring): 21-40.

Farlee, M. A. 1998. Welfare effects of timely reporting. Review of Accounting Studies 3(3): 289-320.

Farley, C. T. 1973. Reporting for United Fund agencies. Management Accounting (December): 28-30.

Farley, E. R. 1966. Picture an hour. Management Accounting (May): 51-55. (A graphic illustration of a factory hours cost elements).

Farlee, M. A. 2010. Disclosure and secrecy in employee monitoring. Journal of Management Accounting Research (22): 187-208.

Farley, T. F. 1965. Linear what? N.A.A. Bulletin (February): 41-46. (Linear regression in budgeting).

Farm, E. H. 2005. Are professional board directors the answer? MIT Sloan Management Review (Winter): 75-77.

Farman, W. L. 1949. Teaching accounting concepts to the beginning student. The Accounting Review (July): 314-317.

Farman, W. L. 1951. Some basic assumptions underlying social accounting. The Accounting Review (January): 33-39.

Farman, W. L. 1953. Social accounting in subsistence and family-production type economies. The Accounting Review (July): 392-400.

Farman, W. L. 1964. National flow-of-funds: An accounting analysis. The Accounting Review (April): 392-404.

Farman, W. L. and Chi-Ming Hou. 1963. The balance of payments: An accounting analysis. The Accounting Review (January): 133-141.

Farmer, R. N. 1965. Management intensity and transportation development. The Academy of Management Journal 8(2): 90-106.

Farmer, R. N. 1966. Organizational transfer and class structure. The Academy of Management Journal 9(3): 204-216.

Farmer, S. M., P. Tierney and K. Kung-McIntyre. 2003. Employee creativity in Taiwan: An application of role identity theory. The Academy of Management Journal 46(5): 618-630.

Farmer, W. A. 1968. Multiple incentive contracts: An analytical technique. Management Accounting (May): 18-24.

Farnem, L. M. 1950. Working up to the well-written report. N.A.C.A. Bulletin (June): 1212-1214.

Farnsel, C. 2023. Do investors perceive the link between equity method earnings and future earnings? The role of supplemental disclosures. Abacus 59(4): 954-982.

Faro, D. and Y. Rottenstreich. 2006. Affect, empathy, and regressive mispredictions of others' preferences under risk. Management Science (April): 529-541.

Farooq, K., M. Azeem, C. M. Chui and J. Ruan. 2023. Board connections and dividend policy. Abacus 59(4): 983-1040.

Farquhar, F. P. 1919. Accounting for cost of naval vessels under cost-plus-profit contracts. Journal of Accountancy (September): 180-189.

Farquhar, H. H. 1923. Measuring the performance of the production department. Harvard Business Review (April): 331-341.

Farr, L. 2018. How organizations can streamline the month-end close. Journal of Accountancy (March): 22-25.

Farr, L. 2020. Time management for CPAs. Journal of Accountancy (February): 12.

Farr, L., D. Adamek, S. Khanna and D. Wotapka. 2019. In case you missed it: AICPA ENGAGE: Auditing accounting estimates, protecting your data, and advising grieving clients were just a few of the many topics addressed at AICPS ENGAGE 2019.  Journal of Accountancy (August): 22-25.

Farragher, E. J. 1986. Capital budgeting practices of Non-industrial firms. Engineering Economist (Summer): 293-302.

Farrar, R. H., W. C. Lawler and L. J. Block. 1985. How CFOs view the CMA program. Management Accounting (November): 33-37, 55.

Farrell, A., J. O. S. Goh, R. Kahle, M. Shackell and B. White. 2017. When managers make emotional business decisions: Will they become more successful, or will they lose track of what's good for the organization? Strategic Finance (September): 46-53.

Farrell, A., L. Jutte, K. Kadous, M. Shackell, K. L. Towry and K. Young. 2017. Do you want linkages with that? To best allocate their resources and effort, workers must first understand the cause-and-effect linkages between their choices today and organizational success tomorrow. Strategic Finance (July): 40-47.

Farrell, A. C. 1936. Standards and wage incentives for office activities. N.A.C.A. Bulletin (December 15): 426-436.

Farrell, A. M. and M. L. Frank. 2022. It's complicated: How a subordinate's gender influences supervisors' use of past performance information when appraising potential. Journal of Management Accounting Research 34(2): 137-161.

Farrell, A. M., J. H. Grenier and J. Leiby. 2017. Scoundrels or stars? Theory and evidence on the quality of workers in online labor markets. The Accounting Review (January): 93-114. (Using online workers vs. students in accounting research).

Farrell, A. M., J. O. Goh and B. J. White. 2014. The effect of performance-based incentive contracts on system 1 and system 2 processing in affective decision contexts: fMRI and behavioral evidence. The Accounting Review (November): 1979-2010.

Farrell, A. M., K. Kadous and K. L. Towry. 2012. Does the communication of causal linkages improve employee effort allocations and firm performance? An experimental investigation. Journal of Management Accounting Research (24): 77-102.

Farrell, A. M., S. D. Krische and K. L. Sedatole. 2011. Employees’ subjective valuations of their stock options: Evidence on the distribution of valuations and the use of simple anchors. Contemporary Accounting Research 28(3): 747-793.

Farrell, B. R. and P. Healy. 2000. White collar crime: A profile of the perpetrator and an evaluation of the responsibilities for its prevention and detection. Journal of Forensic Accounting (1): 17-34.

Farrell, D. 1983. Exit, voice, loyalty, and neglect as responses to job dissatisfaction: A multidimensional scaling study. The Academy of Management Journal 26(4): 596-607.

Farrell, D. 2003. The real new economy. Harvard Business Review (October): 104-112. (Keys to success now: Aggressive innovation and highly targeted investments in IT).

Farrell, D. 2004. Beyond offshoring: Assess your company's global potential. Harvard Business Review (December): 82-90.

Farrell, D. 2006. Smarter offshoring. Harvard Business Review (June): 84-92.

Farrell, H. and A. L. Newman. 2020. Choke points: Courtries are turning economic infrastructure into political weapons, and that poses a major risk to business. Harvard Business Review (January/February): 124-131.

Farrell, J. B. 1964. Management reporting for the professional service organization. N.A.A. Bulletin (January): 55-62.

Farrell, K. A. and D. A. Whidbee. 2003. Impact of firm performance expectations on CEO turnover and replacement decisions. Journal of Accounting and Economics (December): 165-196.

Farrelly, G. E. and E. J. Hudson. 1985. How to teach introductory accounting: Student views. Journal of Accounting Education 3(1): 47-56.

Farrelly, G. E., K. R. Ferris and W. R. Reichenstein. 1985. Perceived risk, market risk, and accounting determined risk measures. The Accounting Review (April): 278-288.

Farris, G. F. and D. A. Butterfield. 1972. Control theory in Brazilian organizations. Administrative Science Quarterly 17(4): 574-585.

Farris, J. 1999. Find a job on the internet. Strategic Finance (June): 62-65.

Farris, P. W. and M. E. Haskins. 2016. Aligning operations with value-created insights: Facilitating the financial task. Management Accounting Quarterly (Spring): 17-28.

Farrow, J. 1987. Quality audits: An Invitation to management. Quality Progress (January):

Farson, R. and R. Keyes. 2002. The failure-tolerant leader. Harvard Business Review (August): 64-71.

Fasan, M. 2019. Discussion of Diversified firms and analyst earnings forecasts: The role of management guidance at the segment level. Journal of International Accounting Research 18(3): 39-40.

Fasci, M. A. 1981. The windfall profits tax: Panacea or Pandora's box? Management Accounting (October): 50-53.

Fasci, M. A. 1986. EMAIS - Evaluation by management of automated information systems. Journal of Information Systems (Fall): 83-101.

Fasci, M. A., T. J. Weiss and R. L. Worrall. 1987. Everyone can use this cost-benefit analysis system. Management Accounting (January): 44­47.

Fass, N. 2017. IMA teams up with NABA. Strategic Finance (September): 13. (National Association of Black Accountants).

Fass, N. 2018. Barton appointed chair of IIRC. Strategic Finance (November): 9. (International Integrated Reporting Council).

Fass, N. 2018. CFOs are making data and analytics top priorities. Strategic Finance (October): 9.

Fass, N. 2018. IFAC plans overhaul of education standards. Strategic Finance (September): 11.

Fass, N. 2018. IMA releases competency framework for comment. Strategic Finance (July): 11.

Fass, N. 2018. Tech pros not confident in AI deployment security. Strategic Finance (October): 8.

Fass, N. 2019. Digital transformation improves efficiency. Strategic Finance (November): 11.

Fass, N. 2019. FASB: Proposed ASU on distinguishing liabilities from equity. Strategic Finance (September): 10.

Fass, N. 2019. IASB issues new education standards. Strategic Finance (December): 8.

Fass, N. 2019. IASB proposes amendments to standards. Strategic Finance (July): 12.

Fass, N. 2019. Mature analytics improve profit margins. Strategic Finance (October): 9.

Fass, N. 2019. Survey reveals lack of risk management efforts. Strategic Finance (July): 14.

Fass, N. 2019. Paul E. Juras named IMA Chair-Elect. Strategic Finance (June): 12.

Fass, N. 2020. Companies report higher audit fees. Strategic Finance (February): 10.

Fass, N. 2020. COSO releases blockchain paper. Strategic Finance (September): 11.

Fass, N. 2020. IESBA proposes revisions to independence standards. Strategic Finance (February): 9.

Fass, N. 2020. J. Stephen McNally named IMA Chair-elect. Strategic Finance (May): 12.

Fass, N. 2020. New COSO compliance risk management guidance. Strategic Finance (December): 8.

Fass, N. 2020. New IFAC report for accountants in business. Strategic Finance (July): 11.

Fass, N. 2020. Whistleblower report issued. Strategic Finance (January): 11.

Fass, N. 2021. Gwen Van Berne named IMA Chair-Elect. Strategic Finance (April): 11.

Fass, N. 2022. Call for greater alignment around sustainability disclosure. Strategic Finance (July): 11.

Fass, N. 2022. FASB proposes changes to segment reporting. Strategic Finance (November): 13.

Fass, N. 2022. Global economy set for weak growth as confidence drops. Strategic Finance (August): 8.

Fass, N. 2022. IASB and ISSB work to integrate reporting framework. Strategic Finance (July): 10.

Fass, N. 2022. IFAC's new action plan fights corruption. Strategic Finance (October): 11.

Fass, N. 2022. IFRS Foundation and GRI to align standards. Strategic Finance (May): 11.

Fass, N. 2022. IFRS Foundation completes consolidation with VRF. Strategic Finance (September): 10.

Fass, N. 2022. ISSB confirms GHG emissions requirements. Strategic Finance (December): 10.

Fass, N. 2022. ISSB proposes sustainability disclosure standards. Strategic Finance (May): 10.

Fass, N. 2023. FASB proposes standards update for crypto assets. Strategic Finance (May): 9.

Fass, N. 2023. IFAC releases report on corporate emissions. Strategic Finance (January): 10.

Fass, N. 2023. Sunil Deshmukh named IMA Chair-elect. Strategic Finance (April): 12.

Fass, N. 2022. Richard T. Brady named IMA Chair-elect. Strategic Finance (April): 12.

Fath, S., R. P. Larrick, J. B. Soll and S. Zhu. 2021. Why putting on blinders can help us see more clearly. MIT Sloan Management Review (Summer): 38-45. (Related to hiring and other people evaluations).

Fatoullah, R. and E. Forspan. 2015. Tax issues to consider in elder care planning. The CPA Journal (March): 40-44.

Fatoullah, R. A. and E. Forspan. 2015. The top 10 questions about Medicaid planning in New York. The CPA Journal (September): 42-45.

Fatoullah, R. A., E. Forspan, J. P. Gorak and S. Kess. 2017. The critical importance of a power of attorney for incapacitated individuals. The CPA Journal (May): 18-22.

Fatoullah, R. A., H. S. Margolis, K. M. Coughlin and ElderLawAnswers. 2008 and 2012. The CPA's Guide to Long-Term Care Planning. AICPA.

Faulconbridge, J. R. and D. Muzio. 2021. Valuation devices and the dynamic legitimacy-performativity nexus: The case of PEP in the English legal profession. Accounting, Organizations and Society (91): 101224.

Faulhaber, T. A., F. A. Coad and T. J. Little. 1988. Building a process cost management system from the bottom up. Management Accounting (May): 58-62.

Faulisi, B. 2016. Stand out from the crowd. Strategic Finance (January): 64.

Faulkner, G. L. 1952. Profit analysis for the magnet wire industry. N.A.C.A. Bulletin (September): 35-47.

Faupel, C. 2012. Value-based performance management. Advances in Management Accounting (20): 187-208.

Faupel, C. and R. Michels. 2014. Value-based risk management: Costs and benefits. Advances in Management Accounting (24): 239-257.

Fauré, B. and L. Rouleau. 2011. The strategic competence of accountants and middle managers in budget making. Accounting, Organizations and Society 36(3): 167-182.

Faurel, L., T. D. Haight and A. Simon. 2018. The issuance and informativeness of management long-term earnings growth forecasts. Accounting Horizons (September): 1-27.

Faux, M. C. 1966. A new matrix approach to accounting training. The Accounting Review (January): 129-132.

Fava, K. L. 2013. Conservation easement: Tax donation update. Journal of Accountancy (May): 56-61.

Fava, K. L., E. Weiss and R. E. Huber. 2011. Tax relief for homeowners with corrosive drywall. Journal of Accountancy (April): 45-49.

Favaro, K., D. Meer and S Sharma. 2012. Creating an organic growth machine. Harvard Business Review (May): 96-106.

Favaro, K., T. Romberger and D. Meer. 2009. Five rules for retailing in a recession. Harvard Business Review (April): 64-72.

Favarolo, S. 2013. One-participant 401(k) plans. The CPA Journal (October): 66-67.

Favere-Marchesi, M. 2006. Audit review: The impact of discussion timing and familiarity. Behavioral Research in Accounting (18): 53-64.

Favere-Marchesi, M. 2013. Effects of decomposition and categorization on fraud-risk assessments. Auditing: A Journal of Practice & Theory 32(4): 201-219.

Favere-Marchesi, M. and C. E. N. Emby. 2005. The impact of continuity on partner reviews: An exploratory study. Accounting Horizons (March): 1-10.

Favere-Marchesi, M. and C. Emby. 2018. The alumni effect and professional skepticism: An experimental investigation. Accounting Horizons (March): 53-63.

Fay, B., E. Keller, R. Larkin and K. Pauwels. 2019. Deriving value from conversations about your brand. MIT Sloan Management Review (Winter): 72-77.

Fay, J. R. and M. L. Roush. 2013. Business expense deduction versus hobby expense deductions. The CPA Journal (September): 26-31.

Fay, J. R., M. L. Roush and S. V. Shamenin. 2010. Personal income tax issues for international students in the United States. The CPA Journal (March): 44-50.

Fay, J. R., S. M. Hyder and M. L. Roush. 2010. Tax implications and other considerations of winning a lottery. The CPA Journal (April): 30-37.

Fay, J. R., W. L. Ferrara and J. P. Stryker. 1993. The quest for quality in business schools. Management Accounting (December): 48-50.

Fay, R. and E. M. Negangard. 2017. Manual journal entry testing: Data analytics and the risk of fraud. Journal of Accounting Education (38): 37-49.

Fay, R. and N. R. Montague. 2015. I'm not biased, am I? Avoid 5 common judgment biases that can affect accounting and auditing decisions. Journal of Accountancy (February): 26-31.

Fay, R. G. and N. R. Montague. 2015. Witnessing your own cognitive bias: A compendium of classroom exercises. Issues in Accounting Education (February): 13-34.

Fayard, A. and J. Weeks. 2011. Who moved my cube? Creating workspaces that actually foster collaboration. Harvard Business Review (July/August): 102-110.

Fayard, A., I. Stigliani and B. A. Bechky. 2017. How nascent occupations construct a mandate: The case of service designers' ethos. Administrative Science Quarterly 62(2): 270-303.

Fayard, A., J. Weeks, M. Khan and F. Hines. 2021. Designing the hybrid office: From workplace to "culture space". Harvard Business Review (March/April): 114-123.

Fayard, D. and N. E. Vincent. 2018. Assessing IT risks: Management accountants have the experience and know-how to implement performance measures for monitoring and evaluating IT risk. Strategic Finance (January): 48-54.

Fayard, D., L. S. Lee, R. A. Leitch and W. J. Kettinger. 2012. Effect of internal cost management, information systems integration, and absorptive capacity on inter-organizational cost management in supply chains. Accounting, Organizations and Society 37(3): 168-187.

Fayard, D., L. S. Lee, R. A. Leitch and W. J. Kettinger. 2014. Interorganizational cost management in supply chains: Practices and payoffs. Management Accounting Quarterly (Spring): 1-9.

Fayard, D., R. C. Cockrell and M. B. Curtis. 2014. An experimental economics approach to the study of whistle-blowing. Journal of Forensic & Investigative Accounting 6(1): 123-150.

Fayol, H. 1916. Administration Industrielle et Generale. (Fayol recommends chains of command, the separation of functions, and the importance of planning).

Fayol, H. 1930. Industrial and General Administration. Translated from French by J. A. Coubrough. Pitman.

Fazzolari, S. D. 1988. How Harsco integrates financial & operational auditing. Management Accounting (January): 28-31.

Fea, J., L. Gifford, R. M. Griffith and L. A. Martin. 2019. Evangelicalism and politics. American Historian (December 19).

Fearnley, S., V. A. Beattie and R. Brandt. 2005. Auditor independence and audit risk: A reconceptualization. Journal of International Accounting Research 4(1): 39-71.

Fearon, H. E. 1960. Constant product mix - A limiting assumption in B-E analysis. N.A.A. Bulletin (July): 61-67.

Fechter, W. F. 1993. The competitive myth. Quality Progress. (May): 87-89.

Fedde, A. S. 1917. Mis-stated current assets. Journal of Accountancy (June): 440-444.

Feddeck, F. C. 1976. Cost accounting in a stock transfer company. Management Accounting (November): 34-36.

Federman, S. 2022. How companies can address their historical transgressions: Lessons from the slave trade and Holocaust. Harvard Business Review (January/February): 82-91.

Federman, S. and J. Schrempf-Stirling. 2022. Why corporate success requires dealing with the past. MIT Sloan Management Review (Fall): 1-6.

Fedor, D. B. and R. J. Ramsay. 2007. Effects of supervisor power on preparers' responses to audit review: A field study. Behavioral Research In Accounting (19): 91-105.

Fedorowicz, J. 2002. Discussion of adoption of just-in-time and electronic data interchange systems and perceptions of cost management systems effectiveness. International Journal of Accounting Information Systems 3(1): 63-68.

Fedricks, K. and R. Laudenslager. 2011. Sage ACT! 2011 Dashboard and Report Cookbook. Packt Publishing.

Fedyk, A., J. Hodson, N. Khimich and T. Fedyk. 2022. Is artificial intelligence improving the audit process? Review of Accounting Studies 27(3): 938-985.

Fedyk, T., Z. Singer and M. Soliman. 2017. The sharpest tool in the shed: IPO financial statement management of STEM vs. non-Stem firms. Review of Accounting Studies 22(4): 1541-1581.

Fedyk, T., Z. Singer and T. Sougiannis. 2020. The accrual anomaly: Accrual originations, accrual reversals, and resolution of uncertainty. Contemporary Accounting Research 37(2): 885-916.

Fee, C. E. and C. J. Hadlock. 2004. Management turnover across the corporate hierarchy. Journal of Accounting and Economics (February): 3-38.

Fee, C. E., Z. Li and Q. Peng. 2023. Hidden gems: Do market participants respond to performance expectations revealed in compensation disclosures? Journal of Accounting and Economics (February): 101519.

Fee, T. 1975. Controlling the audit fee. Management Accounting (February): 49-51.

Feeney, C. F. 2012. Acquiring, starting, or buying into a CPA firm. The CPA Journal (March): 56-58.

Feeny, D. 2001. Making business sense of the e-opportunity. MIT Sloan Management Review (Winter): 41-51.

Feeny, D., M. Lacity and L. P. Willcocks. 2005. Taking the measure of outsourcing providers. MIT Sloan Management Review (Spring): 41-48.

Feeney, G. J. 1955. A basis for strategic decisions on inventory control operations. Management Science (October): 69-82.

Feeney, G. J. 1967. Time sharing, management, and management science. Management Science (February): C112-C116.

Feeney, G. J. and C. C. Sherbrooke. 1966. The (s - 1, s) inventory policy under compound Poisson demand. Management Science (January): 391-411.

Feeney, G. J. and C. C. Sherbrooke. 1966. Correction to "(s - 1, s) inventory policy under compound Poisson demand". Management Science (July): 908.

Feeney, K. 2013. Railroad audits: Some arrived ahead of schedule. The Accounting Historians Journal 40(1): 1-30.

Fegel, M. H. 1953. Keeping unemployment insurance taxes down. N.A.C.A. Bulletin (February): 738-746.

Feguson, M. and C. Speier-Pero. 2017. Editorial: Changes in the editorial structure at the Decision Sciences Journal. Decision Sciences 48(6): 1043-1061.

Fehr, F. W. 1960. Some points to watch in studying the fluctuation of cost with volume. N.A.A. Bulletin (March): 67-76.

Fehrenbacher, D., S. G. Sutton and M. M. Weisner. 2022. Spatial distance and risk category effects in enterprise risk management practice. Journal of Management Accounting Research 34(3): 119-139.

Fehrenbacher, D. D., A. K. D. Schulz and K. Rotaru. 2018. The moderating role of decision mode in subjective performance evaluation. Management Accounting Research (December): 1-10.

Fehrenbacher, D. D., S. E. Kaplan and B. Pedell. 2017. The relation between individual characteristics and compensation contract selection. Management Accounting Research (March): 1-18.

Fehrenbacher, D. D., S. E. Kaplan and C. Moulang. 2020. The role of accountability in reducing the impact of affective reactions on capital budgeting decisions. Management Accounting Research (June): 100650.

Fehrman, M. 2017. You must look between the lines. Journal of Accountancy (September): 80.

Feichter, C. 2023. The effect of supervisors' prior task performance on employees' targets. The Accounting Review (January): 191-214.

Feichter, C., F. Moers and O. Timmermans. 2022. Relative performance evaluation and competitive aggressiveness. Journal of Accounting Research (December): 1859-1913.

Feichter, C., F. Moers and O. Timmermans. 2022. The effect of relative performance evaluations. Strategic Finance (December): 17-18.

Feichter, C., I. Grabner and F. Moers. 2018. Target setting in multi-divisional firms: State of the art and avenues for future research. Journal of Management Accounting Research 30(3): 29-54.

Feigen, M. A., M. Jenkins and A. Warendh. 2022. Is it time to consider Co-CEOs? The model is more viable than you might think. Harvard Business Review (July/August): 50-54.

Feigenbaum, D. S. 1967. New directions in administration. Management Science (August): C403-C414.

Feigenbaum, D. S. and M. W. Sasieni. 1968. The engineering and management of an effective system. Management Science (August): B721-B732.

Feild, H. S. and W. H. Holley. 1977. Subordinates' characteristics, supervisors' ratings, and decisions to discuss appraisal results. The Academy of Management Journal 20(2): 315-321.

Feild, H. S. and W. H. Holley. 1982. The relationship of performance appraisal system characteristics to verdicts in selected employment discrimination cases. The Academy of Management Journal 25(2): 392-406.

Feinberg, S. E. and A. K. Gupta. 2009. MNC subsidiaries and country risk: Internalization as a safeguard against weak external institutions. The Academy of Management Journal 52(2): 381-399.

Feingertz, J. and J. Nehring. 2017. Tennessee's failed attempt to be a tax titan. The CPA Journal (January): 44-49. (The rise and fall of Tennessee's jock tax).

Feinschreiber, R. 1969. Accelerated depreciation: A proposed new method. Journal of Accounting Research (Spring): 17-21.

Feinschreiber, R. editor. 2000. Transfer Pricing International. John Wiley & Sons.

Feinstein, N. 2022. Book review: Aghion, P., C. Antonin and S. Bunel. 2021. The Power of Creative Destruction: Economic Upheaval and the Wealth of Nations. Administrative Science Quarterly 67(3): NP47-NP49.

Feiss, R. A. 1924. The life of Frederick W. Taylor: A review. Harvard Business Review (October): 85-88.

Feit, D. 2003. Measuring performance in the public sector. Journal of Cost Management (March/April): 39-45.

Fekrat, M. A. 1972. The conceptual foundations of absorption costing. The Accounting Review (April): 351-355.

Fekrat, M. A. 1973. Absorption costing and fixed factors of production: A reply. The Accounting Review (January): 130-131.

Feldberg, A. C. and T. Kim. 2021. Fighting bias on the front lines: Learn to detect subtle discrimination in your customer service. Harvard Business Review (November/December): 90-98.

Feld, C. S. and D. B. Stoddard. 2004. Getting IT right. Harvard Business Review (February): 72-79.

Feldberg, A. C. 2022. The task bind: Explaining gender differences in managerial tasks and performance. Administrative Science Quarterly 67(4): 1049-1092.

Feldbush, M. A. 1981. Participative budgeting in a hospital setting. Management Accounting (September): 43-46.

Felder, R. M., and R. Brent. 1996. Navigating the bumpy road to student-centered instruction. College Teaching 44(2): 43-47.

Felder, R. M. and R. Brent. 2001. Effective strategies for cooperative learning. J. Cooperation and Collaboration in College Teaching 10(2): 69-75.

Felder, R. M. and R. Brent. 2003. Learning by doing. Chemical Engineering Education 37(4): 282-283.

Felder, R. M. and R. Brent. 2005. Death by PowerPoint. Chemical Engineering Education 39(1): 28-29.

Felder, R. M. and R. Brent. 2005. Understanding student differences. Journal of Engineering Education 94(1): 57-72.

Felder, R. M. and R. Brent. 2007. Cooperative Learning, in Mabrouk, P. A. ed., Active Learning: Models from the Analytical Sciences, ACS Symposium Series 970, Chapter 4. American Chemical Society.

Feldman, D. C. 1976. A contingency theory of socialization. Administrative Science Quarterly 21(3): 433-452.

Feldman, D. C. and J. M. Brett. 1983. Coping with new jobs: A comparative study of new hires and job changers. The Academy of Management Journal 26(2): 258-272.

Feldman, E., F. A. Lehrer and T. L. Ray. 1966. Warehouse location under continuous economies of scale. Management Science (May): 670-684.

Feldman, E. S. 1944. Incentive wages, collective bargaining, and the War Labor Board. N.A.C.A. Bulletin (November 1): 195-218.

Feldman, M. S. 2005. Management and public management. The Academy of Management Journal 48(6): 958-960.

Feldman, M. S. and B. T. Pentland. 2003. Reconceptualizing organizational routines as a source of flexibility and change. Administrative Science Quarterly 48(1): 94-118.

Feldman, M. S. and J. G. March. 1981. Information in organizations as signal and symbol. Administrative Science Quarterly 26(2): 171-186.

Feldman, R., S. Govindaraj, J. Livnat and B. Segal. 2010. Management's tone change, post earnings announcement drift and accruals. Review of Accounting Studies 15(4): 915-953.

Feldman, S. 1959. A critical appraisal of the current asset concept. The Accounting Review (October): 574-578.

Feldmann, D. A. and W. J. Read. 2010. Auditor conservatism after Enron. Auditing: A Journal of Practice & Theory 29(1): 267-278.

Feldmann, D. A., W. J. Read and M. J. Abdolmohammadi. 2009. Financial restatements, audit fees, and the moderating effect of CFO turnover. Auditing: A Journal of Practice & Theory 28(1): 205-223.

Felin, T. 2016. When strategy walks out the door. MIT Sloan Management Review (Fall): 94-96.

Felin, T. and K. Lakhani. 2018. What problems will you solve with blockchain? MIT Sloan Management Review (Fall): 32-38.

Felin, T. and T. Zenger. 2018. What sets breakthrough strategies apart. MIT Sloan Management Review (Winter): 86-88.

Felipe, C. M., D. E. Leander, J. L. Roldan and A. L. Leal-Rodriguez. 2020. Impact of IS capabilities on firm performance: The roles of organizational agility and industry technology intensity. Decision Sciences 51(3): 575-619.

Felix, R. 2016. Examining the spread of high quality reporting through the corporate network. Advances in Accounting: Incorporating Advances in International Accounting (32): 31-41.

Felix, R. 2018. The effect of informed outside directors on investment efficiency. Advances in Management Accounting (30): 99-127.

Felix, R., G. Gaynor, M. Pevzner and J. L. Williams. 2017. Societal trust and the economic behavior of nonprofit organizations. Advances in Accounting: Incorporating Advances in International Accounting (39): 21-31.

Felix, R., M. Pevzner and M. Zhao. 2021. Cultural diversity of audit committees and firms' financial reporting quality. Accounting Horizons (September): 143-159.

Felix, W. L. Jr. 1972. Estimating the relationship between technical change and reported performance. The Accounting Review (January): 52-63.

Felix, W. L. Jr. 1975. Discussion of considerations in choosing statistical sampling procedures in auditing. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 65-67.

Felix, W. L. Jr. 1976. Evidence on alternative means of assessing prior probability distributions for audit decision making. The Accounting Review (October): 800-807.

Felix, W. L. Jr. and R. A. Grimlund. 1977. A sampling model for audit tests of composite accounts. Journal of Accounting Research (Spring): 23-41.

Felix, W. L. Jr. and W. R. Kinney, Jr. 1982. Research in the auditor's opinion formulation process: State of the art. The Accounting Review (April): 245-271.

Felix, W. L. Jr., A. A. Gramling and M. J. Maletta. 2001. The contribution of internal audit as a determinant of external audit fees and factors influencing this contribution. Journal of Accounting Research (December): 513-534.

Felix, W. L. Jr., R. G. May, M. S. Niles and J. R. Thorson. 1985. SCAD: Something new in auditing education. Journal of Accounting Education 3(2): 5-14.

Feller, A. and D. Schanz. 2017. The three hurdles of tax planning: How business context, aims of tax planning, and tax manager power affect tax expense. Contemporary Accounting Research 34(1): 494-524.

Feller, R. E. 1973. Early contributions to cost accounting. Management Accounting (December): 12-16, 27.

Feller, R. E. 1977. Accounting for joint products in the petroleum industry. Management Accounting (September): 41-44, 48.

Fellers, C. I. 1955. Problems of capital expenditure budgeting. N.A.C.A. Bulletin (May): 1208-1217.

Fellingham, J. 1988. Discussion of The LIFO/FIFO choice: An asymmetric information approach. Journal of Accounting Research (Studies on Management's Ability and Incentives to Affect the Timing and Magnitude of Accounting Accruals): 59-62.

Fellingham, J. C. 1980. Discussion of optimal contracts with costly conditional auditing. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): 129-133.

Fellingham, J. C. 2007. Is accounting an academic discipline? Accounting Horizons (June): 159-163.

Fellingham, J. C. and D. P. Newman. 1985. Strategic considerations in auditing. The Accounting Review (October): 634-650.

Fellingham, J. C. and M. A. Wolfson. 1985. Taxes and risk sharing. The Accounting Review (January): 10-17.

Fellingham, J. C. and R. A. Young. 1989. Special allocations, investment decisions, and transactions costs in partnerships. Journal of Accounting Research (Autumn): 179-200.

Fellingham, J. C. and R. A. Young. 1990. The value of self-reported costs in repeated investment decisions. The Accounting Review (October): 837-856.

Fellows, J. and J. Spence. 1985. Efficiency in academe: Comparative advantage vs. “publish or perish”. Journal of Accounting Education 3(2): 53-60.

Fellows, J. A. and J. F. Jewell. 2007. S Corporation profits of payday? Journal of Accountancy (September): 60-63.

Felo, A. J. 2006. Board oversight of corporate ethics programs and changes in financial disclosure credibility. Journal of Forensic Accounting 7(2): 473-494.

Felo, A. J. 2007. Board oversight of corporate ethics programs and disclosure transparency. Accounting and the Public Interest (7): 1-25.

Felo, A. J. and S. A. Solieri. 2020. Tone at the top vs. tune in the middle. Strategic Finance (February): 40-45.

Felo, A. J., and S. A. Solieri. 2021. Tone at the top vs. tune in the middle in financial reporting. Management Accounting Quarterly (Fall): 11-18.

Felo, A. J. and S. A. Solieri. 2021. Why good people do bad things at work: A research study examines the scenarios and leadership structures that can create an environment where management accountants' ethics are challenged. Strategic Finance (March): 54-61.

Felo, A. J., D. P. Mahoney and S. A. Solieri. 2002. New accountability for corporate audit committees. Strategic Finance (May): 52-56.

Felo, A. J., J. W. Kim and J. Lim. 2018. Can XBRL detailed tagging of footnotes improve financial analysts' information environment? International Journal of Accounting Information Systems (28): 45-58.

Felo, A. J., K. K. Merrimun, S. Sen and B. E. Lizky. 2015. Encouraging employees to support corporate sustainability efforts. Management Accounting Quarterly (Summer): 25-31.

Felps, W., T. R. Mitchell, D. R. Herman, T. W. Lee, B. C. Holtom and W. S. Harman. 2009. Turnover contagion: How coworkers' job embededness and job search behaviors influence quitting. The Academy of Management Journal 52(3): 545-561.

Fels, A. 2004. Do women lack ambition? Harvard Business Review (April): 50-54, 56, 58-60.

Felsenthal, D. S. and E. Fuchs. 1976. Experimental evaluation of five designs of redundant organizational systems. Administrative Science Quarterly 21(3): 474-488.

Felsenthal, D. S. and E. Fuchs. 1976. Errata: Experimental evaluation of five designs of redundant organizational systems. Administrative Science Quarterly 21(4): 716.

Felski, E. 2017. How does local adoption of IFRS for those countries that modified IFRS by design, impair comparability with countries that have not adapted IFRS? Journal of International Accounting Research 16(3): 59-90.

Felski, E. 2023. Audit technologies used in practice and ways to implement these technologies into audit courses. Journal of Accounting Education (62): 100827.

Felt, H. M. and D. T. Barsky. 1969. Purchase vs. lease: Computer obsolescence. Management Accounting (October): 29-32.

Feltham, G., R. Indjejikian and D. Nanda. 2006. Dynamic incentives and dual-purpose accounting. Journal of Accounting and Economics (December): 417-437.

Feltham, G. A. 1968. The value of information. The Accounting Review (October): 684-696.

Feltham, G. A. 1970. Some quantitative approaches to planning for multiproduct production systems. The Accounting Review (January): 11-26.

Feltham, G. A. 1972. Information Evaluation. Studies in Accounting Research (5). American Accounting Association.

Feltham, G. A. 1973. In-process inventories and multiproduct production systems: A comment. The Accounting Review (April): 375-376.

Feltham, G. A. 1977. Cost aggregation: An information economic analysis. Journal of Accounting Research (Spring): 42-70.

Felthan, G. A. 1984. John Butterworth's pioneering contributions to the accounting and information economics literature. Contemporary Accounting Research 1(1): 87-98.

Feltham, G. A. 1988. Discussion of "Unobservable outcomes and multiattribute preferences in the evaluation of managerial performance". Contemporary Accounting Research 5(1): 125-132.

Feltham, G. A. 1990. Discussion of “An equilibrium analysis of optimal audit contracts”. Contemporary Accounting Research 7(1): 56-60.

Feltham, G. A. 1990. Discussion of “Accounting-based divisional performance measurement: Incentives for profit maximization”. Contemporary Accounting Research 6(2): 922-926.

Feltham, G. A. 2005. Information economics and management accounting: A brief personal perspective. Journal of Management Accounting Research (17): 145-152.

Feltham, G. A. and C. Hofmann. 2012. Information suppression in multi-agent contracting. Review of Accounting Studies 17(2): 254-278.

Feltham, G. A. and J. A. Ohlson. 1996. Uncertainty resolution and the theory of depreciation measurement. Journal of Accounting Research (Autumn): 209-234.

Feltham, G. A. and J. A. Ohlson. 1999. Residual earnings valuation with risk and stochastic interest rates. The Accounting Review (April): 165-183.

Feltham, G. A. and J. S. Demski. 1970. The use of models in information evaluation. The Accounting Review (October): 623-640.

Feltham, G. A. and J. Xie. 1994. Performance measure congruity and diversity in multi-task principal/agent relations. The Accounting Review (July): 429-453.

Feltham, G. A. and J. Z. Xie. 1992. Voluntary financial disclosure in an entry game with continua of types. Contemporary Accounting Research 9(1): 46-80.

Feltham, G. A. and M. G. H. Wu. 2000. Public reports, information acquisition by investors, and management incentives. Review of Accounting Studies 5(2): 155-190.

Feltham, G. A. and M. G. H. Wu. 2001. Incentive efficiency of stock versus options. Review of Accounting Studies 6(1): 7-28.

Feltham, G. A. and P. O. Christensen. 1988. Firm-specific information and efficient resource allocation. Contemporary Accounting Research 5(1): 133-169.

Feltham, G. A., C. Hofmann and R. J. Idjejikian. 2016. Performance aggregation and decentralized contracting. The Accounting Review (January): 99-117.

Feltham, G. A., F. B. Gigler and J. S. Hughes. 1992. The effects of line-of-business reporting on competition in oligopoly settings. Contemporary Accounting Research 9(1): 1-23.

Feltham, G. A., J. S. Hughes and D. A. Simunic. 1991. Empirical assessment of the impact of auditor quality on the valuation of new issues. Journal of Accounting and Economics (December): 375-399.

Feltham, T. S., F. Phillips and N. T. Sheehan. 2003. The same difference? A transfer-pricing case. Issues in Accounting Education (February): 93-99.

Felton, S. and H. Mann. 1990. Accounting for a brewery at Louisbourg. Contemporary Accounting Research 7(1): 261-277.

Felton, S., N. Buhr and M. Northey. 1994. Factors influencing the business student's choice of a career in chartered accountancy. Issues in Accounting Education (Spring): 131-141.

Felton, S., T. Dimnik and M. Northey. 1995. A theory of reasoned action model of the Chartered Accountant career choice. Journal of Accounting Education 13(1): 1-19.

Felton, S. K. 1978. Controlling company-owned inventories in public warehouses. Management Accounting (March): 45-50.

Feng, C. and C. Kim. 2021. Information processing costs and firms' investment efficiency: An examination of channels of the XBRL effect. Journal of Information Systems (Fall): 53-75.

Feng, C. and T. Wang. 2019. Does CIO risk appetite matter? Evidence from information security breach incidents. International Journal of Accounting Information Systems (32): 59-75.

Feng, M. 2014. Discussion of "Evaluating cross-sectional forecasting models for implied cost of capital." Review of Accounting Studies 19(3): 1186-1190.

Feng, M. and A. S. Koch. 2010. Once bitten, twice shy: The relations between outcomes of earnings guidance and management guidance strategy. The Accounting Review (November): 1951-1984.

Feng, M. and C. Li. 2014. Are auditors professionally skeptical? Evidence from auditors' going-concern opinions and management earnings forecasts. Journal of Accounting Research (December): 1061-1085.

Feng, M. and S. McVay. 2010. Analysts' incentives to overweight management guidance when revising their short-term earnings forecasts. The Accounting Review (September): 1617-1646.

Feng, M., C. Li and S. McVay. 2009. Internal control and management guidance. Journal of Accounting and Economics (December): 190-209.

Feng, M., C. Li, S. E. McVay and H. Skaife. 2015. Does ineffective internal control over financial reporting affect a firm's operations? The Accounting Review (March): 529-557.

Feng, M., J. D. Gramlich and S. Gupta. 2009. Special purpose vehicles: Empirical evidence on determinants and earnings management. The Accounting Review (November): 1833-1876.

Feng, M., L. Chan, K. Raghunandan and L. Sun. 2022. Restating internal control reports following financial statement restatements: Determinants and consequences. Contemporary Accounting Research 39(1): 117-156.

Feng, M., W. Ge, S. Luo and T. Shevlin. 2011. Why do CFOs become involved in material accounting manipulations? Journal of Accounting and Economics (February): 21-36.

Feng, N. C. and D. G. Neely. 2023. Walden Conservatory of Music: A case of nonprofit financial analysis and strategic planning. Issues in Accounting Education (August): 105-118.

Feng, N. C. and M. Malik. 2020. Carryforward effects of CSR champions. Accounting Horizons (September): 113-128.

Feng, N. C. and R. D. Fuerman. 2019. Securities class actions in the U.S. and Canada against Chinese companies and their auditors: An empirical investigation. Journal of Forensic & Investigative Accounting 11(1): 103-137.

Feng, R., M. D. Kimbrough and S. Wei. 2022. The role of information transparency in the product market: An examination of the sustainability of profitability differences. Review of Accounting Studies 27(2): 668-705.

Feng. Z., D. S. Sharma, M. Dao and H. Huang. 2023. Global-level auditor industry specialization and the cost of equity capital. Accounting Horizons (September): 117-146.

Feng, Z., J. R. Francis, Y. Shan and S. L. Taylor. 2023. Do high-quality auditors improve non-GAAP reporting? The Accounting Review (January): 215-250.

Fengchun, T., C. K. Eller and B. Wier. 2016. Reporting frequency and presentation format: Detecting real activities manipulation. Journal of Information Systems (Fall): 63-77.

Fenlon, P. G. and S. Walton. 1916. Insurance on life of an officer. Journal of Accountancy (September): 229-233.

Fenn, C. 2009. Congressional plan for economic recovery: Overview of recent tax acts. The CPA Journal (August): 38-47.

Fennell, A. III. and C. Whitley. 2018. Considerations for women starting their own CPA practice. The CPA Journal (December): 12-14.

Fennell, A. III. and J. Wolfe. 2018. CPAs acting as interim CFOs: How to manage the risk. The CPA Journal (December): 18-19.

Fennell, M. L. 1980. The effects of environmental characteristics on the structure of hospital clusters. Administrative Science Quarterly 25(3): 485-510.

Fennell, M. L. 1984. Synergy, influence, and information in the adoption of administrative innovations. The Academy of Management Journal 27(1): 113-129.

Fennell, M. L. and J. A. Alexander. 1987. Organizational boundary spanning in institutionalized environments. The Academy of Management Journal 30(3): 456-476.

Fenner, G. A. 1959. Isolating re-work costs - A procedure. N.A.A. Bulletin (May): 47-50.

Fenner, J. B. 1952. Competence balance sheet for the cost accountant. N.A.C.A. Bulletin (January): 598-604.

Fenning, K. 1924. Interest of trade associations in patents and trade-marks. Harvard Business Review (October): 81-84.

Fenske, R. W. 1968. Non-stocking criterion. Management Science (August): B705-B714.

Fenton, E. Jr. 2007. Wading into litigation support. Journal of Accountancy (August): 54-57.

Fenton, E. D. and P. Isaacs. 2012. Preparing deposition questions: The critical role of the forensic accountant. Journal of Forensic & Investigative Accounting 4(2): 77-109.

Fenton, E. D. Jr. 2004. Audit technique guides from the IRS: Useful tools for industry specific investigations. Journal of Forensic Accounting (5): 35-48.

Fenton, E. D. Jr. and S. Gao. 2016. Commercial crime insurance for coverage of employee fraud. Journal of Forensic & Investigative Accounting 8(1): 18-28.

Fenton, J. R. 1937. Multiple store inventory control as applied by a liquor store system. N.A.C.A. Bulletin (February 1): 645-655.

Fera, N. 1997. Using shareholder value to evaluate strategic choices. Management Accounting (November): 47-51. (Summary).

Ferber, R. C., G. Fisk and K. A. Longman. 1967. The role of the subconscious in executive decision-making. Management Science (April): B519-B532.

Ferdous, L. T., K. Ahmed and D. Henry. 2023. An empirical investigation of the effect of CFO power on disclosure quality. Abacus 59(2): 606-649.

Ferdows, K., H. L. Lee and X. Zhao. 2022. How to turn a supply chain platform into an innovation engine: Lessons from Haier. Harvard Business Review (July/August): 126-133.

Ferdows, K., M. A. Lewis and J. A. D. Machuca. 2004. Rapid-fire fulfillment. Harvard Business Review (November): 104-110. ("Spanish clothier Zara turns the rules of supply chain management on their head. The result? A superresponsive network and profit margins that are the envy of the industry.").

Ference, S. B. 2013. The pitfalls of assuming management responsibilities. Journal of Accountancy (November): 16-17.

Ference, S. B. 2014. Buckle up: the importance of engagement letters. Journal of Accountancy (December): 16-17.

Ference, S. B. 2014. Considerations when working with an aging client base. Journal of Accountancy (June): 18-19.

Ference, S. B. 2014. Failure to detect theft and fraud: It's not just an audit issue. Journal of Accountancy (February): 16-17.

Ference, S. B. 2015. All CPAs should be concerned about going concern. Journal of Accountancy (February): 20-21.

Ference, S. B. 2015. Professional liability spotlight: Don't let scope creep lead you out of bounds. Journal of Accountancy (September): 18-19. (Risk management tips).

Ference, S. B. 2016. Managing liability risk after a merger or acquisition. Journal of Accountancy (February): 16-17.

Ference, S. B. 2017. Cybersecurity by the numbers. Journal of Accountancy (July): 20-21.

Ference, S. B. 2017. Professional liability risk resolutions for 2017. Journal of Accountancy (January): 18-20.

Ference, S. B. 2017. Professional liability spotlight: Setting expectations. Journal of Accountancy (October): 16-17.

Ference, S. B. 2017. The armor of awareness. Journal of Accountancy (March): 18-19.

Ference, S. B. 2017. Which engagement letter reigns supreme? Journal of Accountancy (December): 14-15.

Ference, S. B. 2018. Minding the expectation gap in a CAS engagement. Journal of Accountancy (August): 16-17. (Client accounting services).

Ference, S. B. 2018. Shore up your data breach detection skills. Journal of Accountancy (October): 16-17.

Ference, S. B. 2018. Think twice before suing for unpaid fees. Journal of Accountancy (March): 14-15.

Ference, S. B. 2020. Client acceptance: A liability gatekeeper. Journal of Accountancy (December): 16-17.

Ference, S. B. 2020. Early warning signs of a large malpractice claim. Journal of Accountancy (September): 18-20.

Ference, S. B. 2020. Unintended consequences of professional referrals. Journal of Accountancy (November): 16-17.

Ference, S. B. and N. Graf. 2016. Controlling your data. Journal of Accountancy (August): 18-20.

Ference, S. B. and S. D. Sterna. 2016. How social and digital media can be a #majorisk. Journal of Accountancy (March): 16-17. (8 risk management recommendations).

Ference, S. B., D. K. Rood, S. Sterna and J. Wolfe. 2020. The indirect impacts of COVID-19 on CPA firms. Journal of Accountancy (April): 12-13, 15.

Ference, S. B., V. J. Love and T. R. Manisero. 2014. Mitigating the risk of a professional liability claim. The CPA Journal (October): 62-67.

Ferency, S. B. 2019. Effective communication to help avoid litigation. Journal of Accountancy (June): 16-17.

Ference, S. B. 2021. How risk allocation provisions can mitigate risk. Journal of Accountancy (November): 8-9.

Ference, S. B. 2021. Frequently asked engagement letter questions. Journal of Accountancy (September): 8-9.

Ference, S. B. 2021. Frequently asked risk management questions. Journal of Accountancy (August): 10-11.

Ference, S. B. 2021. Understanding the professional liability claims process. Journal of Accountancy (April/May): 8-9.

Ference, S. B. 2022. Fraud risk applies to all CPA firm services. Journal of Accountancy (October): 1-4.

Ference, S. B. 2022. Malpractice claims in 2021 and future predictions. Journal of Accountancy (August): 1-4.

Ference, S. B. 2022. Small actions, big fallout: Lessons from large claims. Journal of Accountancy (May): 1-4.

Ference, S. B. and D. K. Rood. 2021. An evaluation framework for responding to requests. Journal of Accountancy (July): 10-11.

Feres de Almeida, J. E. and H. S. Rodrigues. 2017. Effects of IFRS, analysts, and ADR on voluntary disclosure of Brazilian public companies. Journal of International Accounting Research 16(1): 21-35.

Ferguson, A. 2013. Book review: Solvency in Financial Accounting by Julie E. Margret. The Accounting Review (September): 1860-1864.

Ferguson, A. and G. Pündrich. 2015. Does industry specialist assurance of non-financial information matter to investors? Auditing: A Journal of Practice & Theory 34(2): 121-146.

Ferguson, A., G. Pundrich and A. Raftery. 2014. Auditor industry specialization, service bundling, and partner effects in a mining-dominated city. Auditing: A Journal of Practice & Theory 33(3): 153-180.

Ferguson, A., J. R. Francis, D. J. Stokes. 2003. The effects of firm-wide and office-level industry expertise on audit pricing. The Accounting Review (April): 429-448.

Ferguson, A. R. and G. B. Dantzig. 1956. The allocation of aircraft to routes - An example of linear programming under uncertain demand. Management Science (October): 45-73.

Ferguson, C. B., B. D. Richardson and G. Wines. 2000. Audit education and training: The effect of formal studies and work experience. Accounting Horizons (June): 137-167.

Ferguson, C., F. Finn and J. Hall. 2005. Electronic commerce investments, the resource-based view of the firm, and firm market value. International Journal of Accounting Information Systems 6(1): 5-29.

Ferguson, C., F. Finn, J. Hall and M. Pinnuck. 2010. Speculation and e-commerce: The long and the short of IT. International Journal of Accounting Information Systems 11(2): 79-104.

Ferguson, C. M. 2015. Handling an 'Eggshell' audit. The CPA Journal (August): 72-74.

Ferguson, C. M. 2021. The IRS's big plans for big data. The CPA Journal (August/September): 73-74.

Ferguson, D. 2023. Gaming the IRS' third-party reporting system: Evidence from pari-mutuel wagering. Journal of Accounting Research (September): 1225-1261.

Ferguson, D. C. 1987. A CEO's view of the controller. Management Accounting (February): 21-23.

Ferguson, D. H. and F. Berger. 1986. Human side of budgeting. Cornell Hotel & Restaurant Administration Quarterly (August): 86-90.

Ferguson, D. M., C. N. Hill and J. V. Hansen. 1990. Electronic data interchange: Foundations and survey evidence on current use. Journal of Information Systems (Spring): 81-91.

Ferguson, D. P., M. K. Harris and L. T. Williams. 2023. Constituent input on regulatory initiatives: A machine-learning approach to efficiently and effectively analyze unstructured data. Journal of Information Systems (Fall): 119-138.

Ferguson, F. J. and A. Zazoff. 1985. How you can control unemployment insurance costs. Management Accounting (March): 48-53.

Ferguson, G., S. Mathur and B. Shah. 2005. Evolving from information to insight. MIT Sloan Management Review (Winter): 51-58.

Ferguson, G. T. 2002. Have your objects call my objects. Harvard Business Review (June): 138-143. (Silent commerce).

Ferguson, J. and S. Hasan. 2013. Specialization and career dynamics: Evidence from the Indian Administrative Service. Administrative Science Quarterly 58(2): 233-256.

Ferguson, J., T. Dudley and S. A. Soule. 2018. Osmotic mobilization and union support during the long protest wave, 1960-1995. Administrative Science Quarterly 63(2): 441-477.

Ferguson, J. S. 1979. Decommissioning a nuclear plant: The financial implications. Management Accounting (September): 37-40.

Ferguson, L. 2012. Gaining (from) your clients' trust. Journal of Accountancy (May): 38-40, 42-43.

Ferguson, L. W. 1979. An accountant profiles a sports franchise. Management Accounting (May): 13-18.

Ferguson, M. 2018. Preparing for a blockchain future. MIT Sloan Management Review (Fall): 1-4.

Ferguson, M. E., M. Fleischmann and G. C. Souza. 2011. A profit-maximizing approach to disposition decisions for product returns. Decision Sciences 42(3): 773-798.

Ferguson, N. 2009. The descent of finance. Harvard Business Review (July-August): 44-53. ("September 2008 was the month American finance went off the cliff.").

Ferguson, W. B. 2020. The Political Economy of Collective Action, Inequality, and Development. Stanford University Press.

Fergusson, D. A. 1954. Accounting and the price level. The Accounting Review (October): 639-642.

Ferlie, E., L. Fitzgerald, M. Wood and C. Hawkins. 2005. The nonspread of innovations: The mediating role of professionals. The Academy of Management Journal 48(1): 117-134.

Fern, R. H. 2010. Activities not engaged in for profit. The CPA Journal (March): 36-43.

Fern, R. H. and M. A. Tipgos. 1988. Controllers as business strategists: A progress report. Management Accounting (March): 25-29.

Fernald, H. B. 1918. Capital accounts of a municipality. Journal of Accountancy (October): 269-277.

Fernald, H. B. 1918. Depreciation and obsolescence as governed by federal income tax regulations. Journal of Accountancy (April): 241-247.

Fernald, H. B. 1943. Internal auditing. The Accounting Review (July): 228-234.

Fernald, H. B. 1944. Taxes and employment. The Accounting Review (January): 7-10.

Fernandes, P. P. 1987. Budgeting performance measurement systems: Perspectives from Canada. Government Finance Review (August): 17-21.

Fernandez, M. 2021. Costs and benefits of start-up funding. Strategic Finance (November): 42-49.

Fernandez, P. 2007. Company valuation methods: The most common errors in valuations.

Fernandez, R. and M. A. Turner. 2011. Recovering administrative and litigation costs: Reasons for taxpayers to have hope. The CPA Journal (May): 30-33.

Fernandez, R. and M. A. Turner. 2018. Understanding the IRS's seven new casualty loss safe harbors: Disaster recovery after the Tax Cuts and Jobs Act. The CPA Journal (October): 26-29.

Fernández-Aráoz, C. 2005. Getting the right people at the top. MIT Sloan Management Review (Summer): 67-72.

Fernández-Aráoz, C. 2007. Making people decisions in the new global environment. MIT Sloan Management Review (Fall): 17-20.

FernáNdez-Aráoz, C. 2014, 21st century talent spotting. Harvard Business Review (June): 46-56.

Fernandez-Araoz, C., A. Roscoe and K. Aramaki. 2017. Turning potential into success: The missing link in leadership development. Harvard Business Review (November/December): 86-93.

Fernandez-Araoz, C., A. Roscoe and K. Aramaki. 2018. From curious to competent. Harvard Business Review (September/October): 61.

Fernández-Aráoz, C., B. Groysberg and N. Nohria. 2011. How to hang on to your high potentials. Harvard Business Review (October): 76-83.

Fernandez-Araoz, C., G. Nagel and C. Green. 2021. The high cost of poor succession planning. Harvard Business Review (May/June): 98-107.

Fernandez-Araoz, C., S. Iqbal and J. Ritter. 2015. Leadership lessons from great family businesses. Harvard Business Review (April): 82-88.

Fernandez-Mateo, I. and Z. King. 2011. Anticipatory sorting and gender segregation in temporary employment. Management Science (June): 989-1008.

Fernando, G. D., R. A. Schneible Jr. and A. Tripathy. 2016. Firm strategy and market reaction to earnings. Advances in Accounting: Incorporating Advances in International Accounting (33): 20-34.

Ferns, G. 2022. Businesspeople must reconnect with nature to save the planet. MIT Sloan Management Review (Spring): 1-4.

Feroz, E. H. 2014. Book review: Handbook of Accounting and Development by Trevor Hopper, Mathew Tsamenyi, Shahzad Uddin, Danture Wickramasinghe. The Accounting Review (May): 1181-1184.

Feroz, E. H. and E. R. Wilson. 1992. Market segmentation and the association between municipal financial disclosure and net interest costs. The Accounting Review (July): 480-495. (Part of a forum on accounting in the public sector).

Feroz, E. H., K. Park and V. S. Pastena. 1991. The financial and market effects of the SEC's accounting and auditing enforcement releases. Journal of Accounting Research (Studies on Accounting Institutions in Markets and Organizations): 107-142.

Feroz, E. H., S. Kim and R. L. Raab. 2005. Analytical procedures: A data envelopment analysis approach. Journal of Emerging Technologies in Accounting (2): 17-31.

Ferraciti, E. 2022. Information uncertainty and organizational design. Journal of Accounting and Economics (August): 101493.

Ferracuti, E. and S. R. Stubben. 2019. The role of financial reporting uncertainty about corporate investment opportunities. Journal of Accounting and Economics (November-December): 101248.

Ferrand, Y. B., M. J. Magazine and U. S. Rao. 2014. Partially flexible operating rooms for elective and emergency surgeries. Decision Sciences 45(5): 819-847.

Ferrara, W. L. 1960. An integrated approach to control of production costs. N.A.A. Bulletin (May): 63-71.

Ferrara, W. L. 1960. Idle capacity as a loss - Fact or fiction. The Accounting Review (July): 490-496.

Ferrara, W. L. 1961. Overhead costs and income measurement. The Accounting Review (January): 63-70.

Ferrara, W. L. 1961. The importance of idle capacity costs - A rejoinder. The Accounting Review (July): 422-424.

Ferrara, W. L. 1963. Relevant costing - Two points of view. The Accounting Review (October): 719-722.

Ferrara, W. L. 1963. Responsibility accounting and the contribution approach. N.A.A. Bulletin (December): 11-20.

Ferrara, W. L. 1964. Responsibility accounting - A basic control concept. N.A.A. Bulletin (September): 11-22.

Ferrara, W. L. 1964. The contribution approach. N.A.A. Bulletin (December): 19-29.

Ferrara, W. L. 1966. Should investment and financing decisions be separated? The Accounting Review (January): 106-114.

Ferrara, W. L. 1967. Responsibility reporting vs. direct costing - Is there a conflict? Management Accounting (June): 43-54.

Ferrara, W. L. 1968. Capital budgeting and financing or leasing decisions. Management Accounting (July): 55-63.

Ferrara, W. L. 1970. Relevant costing: Footnote to a controversy. Management Accounting (January): 45-47.

Ferrara, W. L. 1971. Past activities of AAA committees on the CPA examination. The Accounting Review (April): 398-402.

Ferrara, W. L. 1974. Lease vs. purchase: A quasi-financing approach. Management Accounting (January): 21-26.

Ferrara, W. 1975. Researching the Accounting Curriculum: Strategies for Change. Accounting Education Series (2). American Accounting Association.

Ferrara, W. L. 1976. Accounting for performance evaluation and decision-making. Management Accounting (December): 13-19.

Ferrara, W. L. 1977. Probabilistic approaches to return on investment and residual income. The Accounting Review (July): 597-604.

Ferrara, W. L. 1978. The case for symmetry in lease reporting. Management Accounting (April): 17-24.

Ferrara, W. L. 1978. The Lease-Purchase Decision: How Some Companies Make It. National Association of Accountants.

Ferrara, W. L. 1979. Fantasyland accounting research: Let's pretend... A comment. The Accounting Review (January): 197-198.

Ferrara, W. L. 1979. Probabilistic approaches to return on investment and residual income: A reply. The Accounting Review (July): 650-651.

Ferrara, W. L. 1981. A cash flow model for the future. Management Accounting (June): 12-17.

Ferrara, W. L. 1984. Some thoughts of a practitioner-oriented academic. Management Accounting (December): 60-61.

Ferrara, W. L. 1990. The new cost/management accounting - More questions than answers. Management Accounting (October): 48-52.

Ferrara, W. L. 1995. Cost/management accounting: The 21^st century paradigm. Management Accounting (December): 30-34, 36.

Ferrara, W. L. 2007. Topics worthy of continued discussion and effort - Even after forty years of trying. Journal of Management Accounting Research (19): 171-179.

Ferrara, W. L. and J. C. Hayya. 1970. Toward probabilistic profit budgets. Management Accounting (October): 23-28.

Ferrara, W. L., J. B. Thies and M. W. Dirsmith. 1980. The lease-purchase decision. Management Accounting (May): 57-58.

Ferrara, W. L., J. B. Thies and M. W. Dirsmith. 1980. The Lease-Purchase Decision. National Association of Accountants and the Society of Management Accountants of Canada.

Ferrara, W. L., J. C. Hayya and D. A. Nachman. 1972. Normalcy of profit in the Jaedicke-Robichek model. The Accounting Review (April): 299-307.

Ferraro, J. 2005. The proof is in the payback. Journal of Accountancy (September): 89-90. (Staffing update).

Ferratt, T. W. and V. A. Mabert. 1972. A description and application of the Box-Jenkins methodology. Decision Sciences 3(4): 83-107. (The Box-Jenkins methodology refers to an approach to model building for non-stationary time series).

Ferratt, T. W., R. B. Dunham and J. L. Pierce. 1981. Self-report measures of job characteristics and affective responses: An examination of discriminant validity. The Academy of Management Journal 24(4): 780-794.

Ferrazzi, K. 2014. Managing change, one day at a time. Harvard Business Review (July/August): 23-25.

Ferrazzi, K. 2014. Managing yourself. Getting virtual teams right. Harvard Business Review (December): 120-123.

Ferrazzi, K. 2022. A new social contract for teams: Members must commit to new behaviors to accelerate innovation and growth. Harvard Business Review (September/October): 88-97.

Ferreira, A. and D. Otley. 2009. The design and use of performance management systems: An extended framework for analysis. Management Accounting Research (December): 263-282. (Summary).

Ferreira, L., and K. Merchant. 1992. Field research in management accounting and control: A review and evaluation. Accounting, Auditing and Accountability Journal (5): 3-34.

Ferreira, N., J. Kar and L. Trigeorgis. 2009. Option games. Harvard Business Review (March): 101-107. (Option games is a valuation tool combining real options with game theory to help managers make rational investment decisions).

Ferreira, P. H., R. Kraussl and W. R. Landsman. 2019. Reliability and relevance of fair values: Private equity investments and investee fundamentals. Review of Accounting Studies 24(4): 1427-1449.

Ferrer, G. and J. M. Swaminathan. 2006. Managing new and remanufactured products. Management Science (January): 15-26.

Ferrer, G., G. Vastag and G. M. Lee. 2016. Introduction to the special issue: Supply chain decisions in governmental organizations. Decision Sciences 47(6): 995-997.

Ferrere, A., C. Rider, B. Renerte and A. C. Edmondson. 2022. Fostering ethical conduct through psychological safety. MIT Sloan Management Review (Summer): 39-43.

Ferri, F. 2009. Discussion of "Explicit relative performance evaluation in performance-vested equity grants". Review of Accounting Studies 14(2-3): 307-313.

Ferri, F. and D. Oesch. 2016. Management influence on investors: Evidence from shareholder votes on the frequency of Say on Pay. Contemporary Accounting Research 33(4): 1337-1374.

Ferri, F. and T. Sandino. 2009. The impact of shareholder activism on financial reporting and compensation: The case of employee stock options expensing. The Accounting Review (March): 433-466.

Ferri, F., R. Zheng and Y. Zou. 2018. Uncertainty about managers' reporting objectives and investors' response to earnings reports: Evidence from 2006 executive compensation disclosures. Journal of Accounting and Economics (November-December): 339-365.

Ferrier, W. J. 2001. Navigating the competitive landscape: The drivers and consequences of competitive aggressiveness. The Academy of Management Journal 44(4): 858-877.

Ferrier, W. J., K. G. Smith and C. M. Grimm. 1999. The role of competitive action in market share erosion and industry dethronement: A study of industry leaders and challengers. The Academy of Management Journal 42(4): 372-388.

Ferris, G. R. and D. C. Gilmore. 1984. The moderating role of work context in job design research: A test of competing models. The Academy of Management Journal 27(4): 885-892.

Ferris, K. R. 1977. A test of the expectancy theory of motivation in an accounting environment. The Accounting Review (July): 605-615.

Ferris, K. R. 1977. Perceived uncertainty and job satisfaction in the accounting environment. Accounting, Organizations and Society 2(1): 23-28.

Ferris, K. R. 1979. A test of the expectancy theory of motivation in an accounting environment: A response. The Accounting Review (April): 412-413.

Ferris, K. R. 1981. Organizational commitment and performance in a professional accounting firm. Accounting, Organizations and Society 6(4): 317-325.

Ferris, K. R. 1982. Perceived environmental uncertainty, organizational adaptation, and employee performance: A longitudinal study in professional accounting firms. Accounting, Organizations and Society 7(1): 13-25.

Ferris, K. R. 1982. Educational predictors of professional pay and performance. Accounting, Organizations and Society 7(3): 225-230.

Ferris, K. R. 1989. Instructional case: Cannon Group, Inc. Issues in Accounting Education (Spring): 179-192.

Ferris, K. R. and D. F. Larcker. 1983. Explanatory variables of auditor performance in a large public accounting firm. Accounting, Organizations and Society 8(1): 1-11.

Ferris, K. R. and J. S. Wallace. 2009. IRC Section 162(m) and the law of unintended consequences. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 147-155.

Ferris, K. R., J. F. Dillard and L. Nethercott. 1980. A comparison of V-I-E model predictions: A cross-national study in professional accounting firms. Accounting, Organizations and Society 5(4): 361-368.

Ferris, M. C., O. L. Mangassarian and S. J. Wright 2008. Linear Programming with MATLAB. Society for Industrial Mathematics.

Ferriss, K. 2010. Editor's report. Journal of International Accounting Research 9(2): 75-80.

Ferris, S. and P. Rehm. 2022. What CPAs need to know about NFTs. Journal of Accountancy (October): 1-9.

Ferriss, T. 2009. The 4-Hour Workweek: Escape 9-5, Live Anywhere and Join the New Rich. Random House, Inc.

Ferry, L., W. Funnell and D. Oldroyd. 2023. A genealogical and archaeological examination of the development of corporate governance and disciplinary power in English local government c.1970-2010. Accounting, Organizations and Society (109): 101466.

Ferson, W. E., A. Heuson and T. Su. 2005. Weak-form and semi-strong-form stock return predictability revisited. Management Science (October): 1582-1592.

Fertakis, J. P. 1968. Toward a systems-oriented concept of controllership. Management Accounting (December): 5-10.

Fertakis, J. P. 1969. On communication, understanding, and relevance in accounting reporting. The Accounting Review (October): 680-691.

Fertakis, J. P. 1970. Empirical evidence - A reply. The Accounting Review (July): 509-512.

Fertakis, J. P. 1986. Responsibility accounting for by-products and industrial wastes. Journal of Accountancy (May): 138-147.

Fertakis, J. P. 1984. Some dimensions in the management of costs. Management Planning (September-October): 45-49.

Fertig, P. E. 1960. Organization of an accounting program. The Accounting Review (April): 190-196.

Fertitta, T. 2019. Shut Up and Listen!: Hard Truths that Will Help You Succeed. HarperCollins Leadership.

Fery, J. B., N. P. Loomba, L. Marks, Jr., I. G. Odell and S. Vance. 1969. The impact of mergers on management theory. The Academy of Management Journal 12(2): 153-167.

Feskoe, G. 1980. Reducing currency risks in a volatile foreign exchange market. Management Accounting (September): 19-24.

Fesler, R. D. and J. L. Hagler. 1989. Litigation disclosure under SFAS No. 5: A study of actual cases. Accounting Horizons (March): 10-20.

Fess, P. E. 1961. For next summer - More industrial accounting internship programs. N.A.A. Bulletin (November): 20.

Fess, P. E. 1961. The theory of manufacturing costs. The Accounting Review (July): 446-453.

Fess, P. E. 1962. Accounting instruction without rules. The Accounting Review (April): 342-344.

Fess, P. E. 1963. The relevant costing concept for income measurement - Can it be defended? The Accounting Review (October): 723-732.

Fess, P. E. 1966. The working capital concept. The Accounting Review (April): 266-270.

Fess, P. E. 1969. The variable (direct) costing concept in perspective. Management Accounting (April): 21-23.

Fess, P. E. and W. L. Ferrara. 1961. The period cost concept for income measurement - Can it be defended? The Accounting Review (October): 598-602.

Fess, S. 2018. New opportunities can create new revenue streams. The CPA Journal (December): 72-74.

Fessler, N. J. 2003. Experimental evidence on the links among monetary incentives, task attractiveness, and task performance. Journal of Management Accounting Research (15): 161-176.

Fessler, N. J. 2011. Dr. Livingroom, I presume. Issues in Accounting Education (November): 807-814. ("This case places students in the context of personal negotiations with a health care provider regarding the price of offered services. This short but rich case is intended to be administered and discussed in a single hour-and-fifteen-minute class session, and enables instruction and discussion on important accounting concepts such as relevance, opportunity cost, breakeven, pricing, and fairness-in a personal-services setting").

Fessler, N. J. 2014. A declaration of war: A case of competition in the video game industry. IMA Educational Case Journal 7(2): 1-10.

Fessler, N. J. 2018. Texas Products, Inc. IMA Educational Case Journal 11(3): 1-3.

Fessler, N. J. 2019. A tale of missing...parts. IMA Educational Case Journal 12(3): 1-7.

Fessler, N. J. and C. A. Denison. 2021. Travel-Space Trailers: A budgeting experience. IMA Educational Case Journal 14(1): 1-8.

Festa, M. M., M. M. Jones and K. G. Knotts. 2023. A qualitative review of fraud surrounding COVID-19 relief programs. Journal of Forensic Accounting Research 8(1): 208-226.

Festge, M. O. 1979. Discussion of an empirical study of error characteristics in audit populations. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 103-107.

Fetchina, N. S. 1993. Powerhouse presenting. Management Accounting (March): 54-56.

Fetter, F. A. 1937. Reformulation of the concepts of capital and income in economics and accounting. The Accounting Review (March): 3-12.

Fetter, R. B. 1961. A linear programming model for long range capacity planning. Management Science (July): 372-378.

Fetterman, A. L. 2015. Change is welcome, but some conclusions should be revisited. The CPA Journal (October): 13-14.

Fetterman, D. M. 2009. Ethnography: Step-by-Step. Sage Publications, Inc.

Fetters, M., J. McKenzie and D. Callaghan. 1986. Does the computer hinder accounting education? An analysis of some empirical data. Issues in Accounting Education (Spring): 76-85.

Fetters, M. L. and J. L. Livingstone. 1989. Inconsistency in U.S. accounting standards: The treatment of interest. Abacus 25(2): 116-124.

Fetters, M. L. and S. D. Grossman. 1974. Accounting for the receivable in a lease transaction: A dilemma. The Accounting Review (October): 851-852.

Fetters, M. L., J. Hoopes and M. Tropp. 1989. Integrating concepts from accounting, American history and English literature: A cluster course approach. Journal of Accounting Education 7(1): 69-82.

Fetyko, D. F. 1975. The company social audit. Management Accounting (April): 31-34.

Fetyko, D. F. 1976. Who shall train us? Management Accounting (January): 13-14, 22.

Fetyko, D. F. and M. Patterson. 1983. How an oil company analyzes credit. Management Accounting (August): 30-34.

Fetzer, B. L. and L. Kren. 2012. More effective planning in a traditional two-stage cost system with activity-based management. Cost Management (November/December): 6-11.

Feuerriegel, S. and N. Prollochs. 2021. Investor reaction to financial disclosures across topics: An application of Latent Dirichlet allocation. Decision Sciences 52(3): 608-628.

Feuille, P. and J. Blandin. 1974. Faculty job satisfaction and bargaining sentiments: A case study. The Academy of Management Journal 17(4): 678-692.

Feuss, W. J., J. Harmon, J. Wirtenberg and J. Wides. 2004. Linking employees, customers, and financial performance in organizations. Cost Management (January/February): 12-22.

Few, S. 2006. Information Dashboard Design: The Effective Visual Communication of Data. O'Reilly Media Inc.

Fewster, J. D. 1930. The packers' consent decree. Harvard Business Review (April): 346-353.

Feyerharm, R. W. 1955. Budgetary accounting procedures and accounting forms for small colleges and universities. The Accounting Review (January): 80-85.

Fiacco, A. V. and G. P. McCormick. 1964. Computational algorithm for the sequential unconstrained minimization technique for nonlinear programming. Management Science (July): 601-617.

Fiacco, A. V. and G. P. McCormick. 1964. The sequential unconstrained minimization technique for nonlinear programming, a primal-dual method. Management Science (January): 360-366.

Fiacco, A. V. and G. P. McCormick. 1966. Extensions of SUMT for nonlinear programming: Equality constraints and extrapolation. Management Science (July): 816-828. (Sequential unconstrained minimization technique).

Fich, E. M., E. M. Rice and A. L. Tran. 2016. Contractual revisions in compensation: Evidence from merger bonuses to target CEOs. Journal of Accounting and Economics (April-May): 338-368.

Fick, K. F. 2008. Securitized profits: Understanding gain on sale accounting. Journal of Accountancy (May): 54-59. (Securitization is "the process by which loans, consumer installment contracts, leases, receivables, and other relatively illiquid assets with common features are packaged into interest-bearing securities with marketable investment characteristics.").

Fick, K. F. 2010. The value of good corporate disclosure. The CPA Journal (October): 40-42.

Fiechter, P. 2011. The effects of the fair value option under IAS 39 on the volatility of bank earnings. Journal of International Accounting Research 10(1): 85-108.

Fiechter, P. 2017. Discussion of: Effects of informal institutions on the relationship between accounting measures of risk and bank distress. Journal of International Accounting Research 16(2): 67-69.

Fiechter, P., J. Hitz and N. Lehmann. 2022. Real effects of a widespread CSR reporting mandate: Evidence from the European Union's CSR Directive. Journal of Accounting Research (September): 1499-1549.

Fiechter, P., W. R. Landsman, K. Peasnell and A. Renders. 2017. The IFRS option to reclassify financial assets out of fair value in 2008: The roles played by regulatory capital and too-important-to-fail status. Review of Accounting Studies 22(4): 1698-1731.

Fiechter, P., Z. Novotny-Farkas and A. Renders. 2022. Are level 3 fair value remeasurements useful? Evidence from ASC 820 rollforward disclosures. The Accounting Review (September): 301-323.

Fiedler, F. E. 1972. The effects of leadership training and experience: A contingency model interpretation. Administrative Science Quarterly 17(4): 453-470.

Fiedler, F. E. 1996. Research on leadership selection and training: One view of the future. Administrative Science Quarterly 41(2): 241-250.

Fiedler, T. A. and B. N. Smith. 2023. Enabling First Nations High School students access to accounting education at university. Issues in Accounting Education (August): 21-38.

Fiegenbaum, A. and H. Thomas. 1988. Attitudes toward risk and the risk-return paradox: Prospect theory explanations. The Academy of Management Journal 31(1): 85-106.

Field, E., B. Hancock and B. Schaninger. 2023. Don't eliminate your middle managers. Harvard Business Review (July/August): 48-52.

Field, E. G. 1931. A standard cost system for a cotton mill. N.A.C.A. Bulletin (December 1): 431-446.

Field, E. G. 1947. LIFO basis of valuation as applied to cotton mill inventories. N.A.C.A. Bulletin (December 1): 399-411.

Field, E. G. 1956. Effects of "Lifo" inventory valuations upon profits. N.A.C.A. Bulletin (September): 63-70.

Field, E. R. 1956. Legal conflicts and the study of accountancy. The Accounting Review (January): 126-128.

Field, J. E. 1960. Inventory valuation and the short-run cost function. The Accounting Review (January): 104-110.

Field, J. E. 1964. A flow of funds approach to accounting theory. The Accounting Review (July): 764-768.

Field, J. E. 1969. Toward a multi-level, multi-goal information system. The Accounting Review (July): 593-599.

Field, L., M. Lowry and S. Shu. 2005. Does disclosure deter or trigger litigation? Journal of Accounting and Economics (September): 487-507.

Field, L. W. 1934. Standards for development and experimental expenditures. N.A.C.A. Bulletin (February 1): 711-717.

Field, W. P. 1919. Accounting control for company store or commissary. Journal of Accountancy (February): 96-106.

Fields, G. 1983. From Bonsai to Levi's. New York: Mentor.

Fields, K. T. 1988. Assignment of audit responsibility in computer system development projects. Journal of Information Systems (Spring): 51-57.

Fields, K. T., H. Sami and G. E. Summers. 1986. Quantification of the auditor's evaluation of internal control in data base systems. Journal of Information Systems (Fall): 24-47.

Fields, M. W. and J. W. Thacker. 1992. Influence of quality of work life on company and union commitment. The Academy of Management Journal 35(2): 439-450.

Fields, T. D., S. Rangan and S. R. Thiagarajan. 1998. An empirical evaluation of the usefulness of non-GAAP accounting measures in the real estate investment trust industry. Review of Accounting Studies 3(1-2): 103-130.

Fields, T. D., T. Z. Lys and L. Vincent. 2001. Empirical research on accounting choice. Journal of Accounting and Economics (September): 255-307.

Fielitz, B. D. and B. L. Myers. 1975. Concepts, theory, and techniques: Estimation of parameters in the Beta distribution. Decision Sciences 6(1): 1-13.

Fierstein, S. S. 2008. Examination of pre-certification education: An NYSSCPA white paper and additional commentary. The CPA Journal (August): 26-33. (Related to New York's adoption of the 150-hour requirement to sit for the CPA exam).

Fife, D. W. 1965. Scheduling with random arrivals and linear loss functions. Management Science (January): 429-437.

Fife, D. W. 1967. Comment to the editor. Management Science (November): 254-255.

Fife, W. 2005. Doing Fieldwork: Ethnographic Methods for Research in Developing Countries and Beyond. Palgrave Macmillan.

Figge, F. and T. Hahn. 2013. Value drivers of corporate eco-efficiency: Management accounting information for the efficient use of environmental resources. Management Accounting Research (December): 387-400.

Figler, H. R. 1971. Goal-setting techniques. Management Accounting (November): 25-27.

Figler, H. R. 1975. Accounting for human assets. Management Accounting (November): 23-26.

Figler, H. R. 1977. Retirement: Profit or loss? Management Accounting (November): 15-17.

Figler, H. R. 1978. What should the management accountant know? Management Accounting (June): 27-29.

Figler, H. R. 1980. Managing stress. Management Accounting (August): 22-28.

Figlewicz, R. E., D. T. Anderson and C. D. Strupeck. 1985. The evolution and current state of financial accounting concepts and standards in the nonbusiness sector. The Accounting Historians Journal 12(1): 73-98.

Fiksel, J. 2009. Design for Environment: A Guide to Sustainable Product Development, 2nd edition. McGraw-Hill Professional.

Fiksel, J., M. Polyviou, K. L. Croxton and T. J. Pettit. 2015. From risk to resilience: Learning to deal with disruption. MIT Sloan Management Review (Winter): 79-86.

Filatotchev, I., T. Buck and V. Zhukov. 2000. Downsizing in privatized firms in Russia, Ukraine, and Belarus. The Academy of Management Journal 43(3): 286-304.

Filbeck, G., B. Foster, D. Preece and X. Zhao. 2017. Does diversity improve profits and shareholder returns? Evidence from top rated companies for diversity by DiversityInc. Advances in Accounting: Incorporating Advances in International Accounting (37): 94-102.

Filbey, E. J. 1931. The deductibility of contributions as business expenses. The Accounting Review (September): 197-205.

Filer, R. J. and L. R. Eiswerth. 1966. Quality control and associated costs. Management Accounting (September): 37-44.

Files, R. 2012. SEC enforcement: Does forthright disclosure and cooperation really matter? Journal of Accounting and Economics (February-April): 353-374.

Files, R. and M. Liu. 2022. Unraveling financial fraud: The role of the board of directors and external advisors in conducting independent internal investigations. Contemporary Accounting Research 39(3): 1905-1948.

Files, R. and U. G. Gurun. 2018. Lenders response to peer and customer restatements. Contemporary Accounting Research 35(1): 464-493.

Files, R., E. P. Swanson and S. Tse. 2009. Stealth disclosure of accounting restatements. The Accounting Review (September): 1495-1520.

Files, R., G. S. Martin and S. J. Rasmussen. 2019. Regulator-cited cooperation credit and firm value: Evidence from enforcement actions. The Accounting Review (July): 275-302.

Files, R., N. Y. Sharp and A. M. Thompson. 2014. Empirical evidence on repeat restatements. Accounting Horizons (March): 93-123.

Filimon, R. et al. 1987. Spoilage with a production function. Accounting Business Research (Autumn): 337-348.

Filios, V. P. 1981. Four schools of European accounting thought. The Accounting Historians Journal 8(2): 61-78.

Filip, A., G. J. Lobo, L. Paugam and H. Stolowy. 2022. Disclosures about key value drivers in M&A announcement press releases: An exploratory study. Abacus 58(1): 62-104.

Filip, A., R. Labelle and S. Rousseau. 2015. Legal regime and financial reporting quality. Contemporary Accounting Research 32(1): 280-307.

Filippell, M. A. 2010. Mergers and Acquisitions Playbook: Lessons from the Middle-Market Trenches. Wiley.

Filipski, R. M. 1987. Understanding the new overhead capitalization rules. Management Accounting (February): 47-49.

Fill, C. and E. Visser. 2000. The outsourcing dilemma: A composite approach to the make or buy decision. Management Decision 38(1): 43-50.

Fill, W. L. 1952. The break-even chart. The Accounting Review (April): 202-209.

Filley, A. C. 1963. Decisions and research in staff utilization. The Academy of Management Journal 6(3): 220-231.

Filley, A. C. and R. J. Aldag. 1978. Characteristics and measurement of an organizational typology. The Academy of Management Journal 21(4): 578-591.

Fillion, G., M. Limayem and L. Bouchard. 1999. Videoconferencing in distance education: A study of students' perceptions in the lecture context. Innovations in Education and Training International (IETI) 36(4): 302-319.

Fillion, G., M. Limayem, T. Laferriere and R. Mantha. 2009. Integrating ICT into higher education: Investigation onsite and online professor's points of view. International Journal on E-Learning 8(1): 17-55.

Fillion, G., M. Limayem, T. Laferriere and R. Mantha. 2009. Integrating information and communication technologies into higher education: Investigating onsite and online students' points of view. Open Learning 24(3): 223-240.

Fillion, G., M. Limayem, T. Laferriere and R. Mantha. 2010. Onsite and Online Students' and Professors' Perceptions of ICT use in Higher Education. IGI Global Publishing. USA: 83-117.

Filsinger, E. B. 1925. The distribution of American textiles in South America. Harvard Business Review (January): 194-203.

Filzen, J. J. 2015. The information content of risk factor disclosures in quarterly reports. Accounting Horizons (December): 887-916.

Filzen, J. J. and K. Peterson. 2015. Financial statement complexity and meeting analysts' expectations. Contemporary Accounting Research 32(4): 1560-1594.

Filzen, J. J., A. Hartt and T. Hyatt. 2022. How long is a year? A deeper look at 52/53-week reporting conventions. The CPA Journal (January/February): 42-46.

Filzen, J. J., G. A. McBrayer and K. S. Shannon. 2023. Risk factor disclosures: Do managers and markets speak the same language? Accounting Horizons (June): 67-83.

FAA-FIL |  FIN-FLE | FLI-FOY | FRA-FZ