Main Bibliography
Section H: HAU-HEN

HAA-HAN | HAO-HAT | HAU-HEN | HEO-HIT | HIU-HOR | HOS-HZ

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

Häubl, G. and K. B. Murray. 2006. Double agents. MIT Sloan Management Review (Spring): 8-12.

Haulotte, R., E. Stevelinck and R. Homburger. 1977. A bit of accounting history adding the pages in the journal. The Accounting Historians Journal 4(2): 113-116.

Haun, R. D. 1933. Statistical costs and accounting costs. N.A.C.A. Bulletin (October 1): 173-183.

Haun, R. D. 1933. Two present-day problems of general financial accounting. The Accounting Review (June): 117-118.

Haun, R. D. 1955. Broad vs. narrow concepts of internal auditing and internal control. The Accounting Review (January): 114-118.

Haun, R. D. and L. Herbert. 1952. Grading of the American Institute of Accountants' examination papers. The Accounting Review (October): 523-529.

Haun, R. R. 1976. Accounting for the horse racing business. Management Accounting (August): 43-47.

Haunschild, P. R. 1993. Interorganizational imitation: The impact of interlocks on corporate acquisition activity. Administrative Science Quarterly 38(4): 564-592.

Haunschild, P. R. 1994. How much is that company worth?: Interorganizational relationships, uncertainty, and acquisition premiums. Administrative Science Quarterly 39(3): 391-411.

Haunschild, P. R. 2009. Book review: Organizational Learning at NASA: The Challenger and Columbia Accidents by Julianne G. Mahler. Administrative Science Quarterly 54(4): 696-698.

Haunschild, P. R. and A. S. Miner. 1997. Modes of interorganizational imitation: The effects of outcome salience and uncertainty. Administrative Science Quarterly 42(3): 472-500.

Haunschild, P. R. and B. N. Sullivan. 2002. Learning from complexity: Effects of prior accidents and incidents on airlines' learning. Administrative Science Quarterly 47(4): 609-643.

Haunschild, P. R. and C. M. Beckman. 1998. When do interlocks matter?: Alternate sources of information and interlock influence. Administrative Science Quarterly 43(4): 815-844.

Hausknecht, J. P., N. J. Hiller and R. J. Vance. 2008. Work-unit absenteeism: Effects of satisfaction, commitment, labor market conditions, and time. The Academy of Management Journal 51(6): 1223-1245.

Hausman, W. H. and R. E. Shearer. 1971. A study of timing and withdrawals of student admissions applications. Decision Sciences 2(2): 149-160.

Hausman, W. L. 1950. Audit control of fund "drives". N.A.C.A. Bulletin (November): 290-295.

Havard, R. J. 1958. Setting standard task for a wire machine operator. N.A.A. Bulletin (October): 75-80.

Havelka, D. 1995. Discussion of Intent to enhance information systems as a function of systems success. Journal of Information Systems (Fall):. 109-110.

Havelka, D. 2012. Discussion of 'The acceptance and adoption of continuous auditing by internal auditors: A micro analysis'. International Journal of Accounting Information Systems 13(3): 282-286.

Havelka, D. and J. W. Merhout. 2013. Internal information technology audit process quality: Theory development using structured group processes. International Journal of Accounting Information Systems 14(3): 165-192.

Havelock, R. G. 1969. Planning for Innovation. University of Michigan. (Linkage theory of change).

Haveman, H. 2019. Book review: Clayton Childress: Under the Cover: The Creation, Production, and Reception of a Novel. Administrative Science Quarterly 64(1): NP4-NP6.

Haveman, H. A. 1992. Between a rock and a hard place: Organizational change and performance under conditions of fundamental environmental transformation. Administrative Science Quarterly 37(1): 48-75.

Haveman, H. A. 1993. Follow the leader: Mimetic isomorphism and entry into new markets. Administrative Science Quarterly 38(4): 593-627.

Haveman, H. A. 1993. Ghosts of managers past: Managerial succession and organizational mortality. The Academy of Management Journal 36(4): 864-881.

Haveman, H. A. 1993. Organizational size and change: Diversification in the savings and loan industry after deregulation. Administrative Science Quarterly 38(1): 20-50.

Haveman, H. A. 1995. The demographic metabolism of organizations: Industry dynamics, turnover, and tenure distributions. Administrative Science Quarterly 40(4): 586-618.

Haveman, H. A. 2015. Book review: M. Ruef: Between Slavery and Capitalism: The Legacy of Emancipation in the American South. Administrative Science Quarterly 60(3): NP37-NP40.

Haveman, H. A. 2016. Book review: R. R. John and J. Silberstein-Loeb, eds.: Making News: The Political Economy of Journalism in Britain and America from the Glorious Revolution to the Internet Age. Administrative Science Quarterly 61(3): NP26-NP28.

Haveman, H. A. and L. Nonnemaker. 2000. Competition in multiple geographic markets: The impact on growth and market entry. Administrative Science Quarterly 45(2): 232-267.

Haveman, H. A., J. Habinek and L. A. Goodman. 2012. How entrepreneurship evolves: The founders of new magazines in America, 1741-1860. Administrative Science Quarterly 57(4): 585-624.

Haveman, H. A., N. Jia, J. Shi and Y. Wang. 2017. The dynamics of political embeddedness in China. Administrative Science Quarterly 62(1): 67-104.

Havener, P. 1917. Analysis of financial statements. Journal of Accountancy (May): 349-363.

Havens, J. D. and M. Hayes. 2009. Right track your CPA career. Journal of Accountancy (February): 56-60.

Haverty, J. L. 2006. Are IFRS and U.S. GAAP converging? Some evidence from People’s Republic of China companies listed on the New York Stock Exchange. Journal of International Accounting, Auditing & Taxation 15: 48-71.

Haverty, J. L. 2007. China Eastern Airlines: People's Republic of China accounting standards, international financial reporting standards, or U.S. generally accepted accounting principles? Issues in Accounting Education (November): 685-708.

Havighurst, J. W. 1943. Wage and salary stabilization. N.A.C.A. Bulletin (March 15): 809-825.

Haw, I. and S. Lustgarten. 1988. Evidence on income measurement properties of ASR No. 190 and SFAS No. 33 data. Journal of Accounting Research (Autumn): 331-352.

Haw, I., B. Hu, J. J. Lee and W. Wu. 2012. Investor protection and price informativeness about future earnings: international evidence. Review of Accounting Studies 17(2): 389-419.

Haw, I., B. Hu, L. Hwang and W. Wu. 2004. Ultimate ownership, income management, and legal and extra-legal institutions. Journal of Accounting Research (May): 423-462.

Haw, I., D. Qi, D. Wu and W. Wu. 2005. Market consequences of earnings management in response to security regulations in China. Contemporary Accounting Research 22(1): 95-140.

Haw, I., D. Qi and W. Wu. 2000. Timeliness of annual report releases and market reaction to earnings announcements in an emerging capital market: The Case of China. Journal of International Financial Management & Accounting 11(2): 108-131.

Haw, I., D. Qi and W. Wu. 2001. The nature of information in accruals and cash flows in an emerging capital market: The case of China. The International Journal of Accounting 36: 391-406.

Haw, I., J. J. Lee and W. Lee. 2014. Debt financing and accounting conservatism in private firms. Contemporary Accounting Research 31(4): 1220-1259.

Haw, I., K. Jung and S. B. Lilien. 1991. Overfunded defined benefit pension plan settlements without asset reversions. Journal of Accounting and Economics (September): 295-320.

Haw, I., K. Park, D. Qi, and W. Wu. 2003. Audit qualification and timing of earnings announcements: Evidence from China. Auditing: a Journal of Practice and Theory 22(2): 121-146.

Haw, I., K. Park, D. Qi, and W. Wu. 2006. Securities regulation, the timing of annual report release, and market implications: Evidence from China. Journal of International Financial Management & Accounting 17(2): 110-139.

Haw, I., S. S. M. Ho and A. Y. Li. 2011. Corporate governance and earnings management by classification shifting. Contemporary Accounting Research 28(2): 517-553.

Haw, I., V. S. Pastena and S. B. Lilien. 1990. Market manifestation of nonpublic information prior to mergers: The effect of ownership structure. The Accounting Review (April): 432-451.

Haw, I. G., S. S. M. Ho, Y. Li and F. Zhang. 2015. Product market competition, legal institutions, and accounting conservatism. Journal of International Accounting Research 14(2): 1-39.

Hawawini, G. and C. Viallet. 2002. Finance for Executives: Managing for Value Creation, 2e. South-Western Educational Publishing.

Hawes, A. B. 1943. Issues and policies of contract termination. N.A.C.A. Bulletin (March 1): 749-760.

Hawes, E. B. 1923. Professional prerequisites. Journal of Accountancy (April): 253-257.

Hawkes, E. M. and E. D. White III. 2007. Predicting the cost per flying hour for the F-16 using programatic and operational data. The Journal of Cost Analysis & Management 9(1): 15-27.

Hawes, R. K. 1983. Financial futures: Today's cash management alternatives. Management Accounting (December): 26-28.

Hawkes, R. W. 1961. The role of the psychiatric administrator. Administrative Science Quarterly 6(1): 89-106.

Hawking, S. 2009. Illustrated Theory of Everything: The Origin and Fate of The Universe. Phonex Books.

Hawkins, C. A. and R. J. Halonen. 1973. Profitability in buying puts and calls. Decision Sciences 4(1): 109-118.

Hawkins, D. 1963. The case of the dubious deferral. Harvard Business Review (May-June): 163-192.

Hawkins, D. and B. Allen. 1967. Computer assisted case analyses. The Accounting Review (October): 788-800.

Hawkins, D. F. 1968. Controversial accounting changes. Harvard Business Review (March-April): 20-41.

Hawkins, D. F. 1969. Behavioral implications of generally accepted accounting principles. California Management Review (Winter): 13-21.

Hawkins, D. F. 1986. Corporate Financial Disclosure, 1900-1933: A Study of Management Inertia Within a Rapidly Changing Environment. Garland.

Hawkins, H. B. 1921. Treatment of weight and degradation losses by coal dealers. Journal of Accountancy (November): 347-351.

Hawkins, H. B. 1923. Determining piano costs. Journal of Accountancy (February): 115-123.

Hawkins, L. G. 1920. Appraisals and their relation to accounts. Journal of Accountancy (March): 206-209.

Hawkins, L. W. 1905. Cost accounts: An explanation of principles and a guide to practice. Gee & Co.

Hawkins, S. R., J. Pickerd, S. L. Summers and D. A. Wood. 2023. The development of the process mining event log generator (PMELG) tool. Accounting Horizons (December): 89-95.

Hawkins, W. M. 1970. An EDP general accounting system in concept and in force. Management Accounting (October): 11-14.

Hawley, C. F. 2008. 100+ Winning Answers to the Toughest Interview Questions, 2nd edition. Barron's Educational Series.

Hawley, C. F. 2010. 10 Make-or-Break Career Moments: Navigate, Negotiate, and Communicate for Success. Ten Speed Press.

Hawley, G. 2019. The Alt-Right: What Everyone Needs to Know. Oxford University Press. (A white nationalist movement that became a major news story after its march in Charlottesville in 2017).

Hawley, K. E. and M. L. Nichols. 1982. A contextual approach to modeling the decision to participate in a "political" issue. Administrative Science Quarterly 27(1): 105-119.

Hawthorne, W. H. and H. C. Herring, III. 1975. A quantitative approach to the illustration of the percentage-of-completion method. The Accounting Review (July): 615-616.

Hax, A. C. and N. S. Majluf. 1982. Competitive cost dynamics: The experience curve. Interfaces (October ): 50–61.

Hay, D. 1993. Internal control: How it evolved in four English-speaking countries. The Accounting Historians Journal 20(1): 79-102.

Hay, D. and H. Maltby. 1997. A new approach to accounting examinations: The final qualifying examination in New Zealand. Journal of Accounting Education 15(2): 169-179.

Hay, D. C. and W. R. Knechel. 2017. Meta-regression in auditing research: Evaluating the evidence on the big N audit firm premium. Auditing: A Journal of Practice & Theory 36(2): 133-159.

Hay, L. E. 1955. Statutory requirements as to form and content of executors' reports to courts. The Accounting Review (October): 702-705.

Hay, L. E. 1956. The myth of the charge and discharge statement. The Accounting Review (October): 632-635.

Hay, L. E. 1960. Planning for profits - How some executives are doing it. The Accounting Review (April): 233-237.

Hay, L. E. 1961. Executorship reporting - Some historical notes. The Accounting Review (January): 100-104.

Hay, L. E. 1964. Graduate seminars in accounting research. The Accounting Review (October): 1027-1029.

Hay, R. and E. Gray. 1974. Social responsibilities of business managers. The Academy of Management Journal 17(1): 135-143.

Hay, R. D. 1953. An inquiry into internal reporting. N.A.C.A. Bulletin (May): 1206-1219.

Hay, R. D. 1955. Management thinking concerning corporate annual reports. The Accounting Review (July): 444-450.

Hay, R. D. 1969. Use of modified sematic differentials to evaluate formal organizational structure. The Academy of Management Journal 12(2): 247-257.

Hay, R. D. 1975. Social auditing: An experimental approach. The Academy of Management Journal 18(4): 871-877.

Hayakawa, S. I. 1991. Language in Thought and Action: Fifth Edition. Harcourt.

Hayashi, A. M. 2009. What can managers learn from college basketball? MIT Sloan Management Review (Spring): 22-24.

Hayashi, A. M. 2010. Are you 'pushing' in a 'pull' world? MIT Sloan Management Review (Spring): 16-18. (This is a review of Hagel, J. III, J. S. Brown and L. Davison. 2010. The Power of Pull: How Small Moves, Smartly Made, Can Set Big Things in Motion. Basic Books).

Hayashi, A. M. 2013. The inside and outside view of innovation. MIT Sloan Management Review (Spring): 39-42.

Hayashi, A. M. 2014. Thriving in a big data world. MIT Sloan Management Review (Winter): 35-39.

Hayashi, K. 1978. Corporate planning practices in Japanese multinationals. The Academy of Management Journal 21(2): 211-226.

Hayek, F. A. 1994. The Road to Serfdom. University of Chicago Press.

Hayen, R. L. and R. M. Peters. 1989. How to ensure spreadsheet integrity. Management Accounting (April): 30-33.

Hayes, A. J. and P. E. Brodrick. 1957. Relating your company to its competitive environment. N.A.A. Bulletin (December): 5-15.

Hayes, D. C. 1977. The contingency theory of managerial accounting The Accounting Review (January): 22-39.

Hayes, D. C. 1978. The contingency theory of managerial accounting: A reply. The Accounting Review (April): 530-533.

Hayes, D. C. 1980. An organizational perspective on a psycho-technical system perspective. Accounting, Organizations and Society 5(1): 43-47.

Hayes, D. C. 1983. Accounting for accounting: A story about managerial accounting. Accounting, Organizations and Society 8(2-3): 241-249.

Hayes, D. C. and J. K. Reynolds. 2005. Caroline's Candy Shop: An in-class role-play of the revenue cycle. Journal of Information Systems (Spring): 131-154.

Hayes, D. C., A. D. O'Brien and C. M. Vician. 2019. Mitigating cyberattacks: An active learning instructional resource. Journal of Forensic & Investigative Accounting 11(1): 221-225.

Hayes, D. C., J. E. Hunton and J. L. Reck. 2000. Information systems outsourcing announcements: Investigating the impact on the market value of contract-granting firms. Journal of Information Systems (Fall): 109-125.

Hayes, D. C., J. E. Hunton and J. L. Reck. 2001. Market reactions to ERP implementation announcements. Journal of Information Systems (Spring): 3-18.

Hayes, D. C., J. H. Irving and M. P. Johnson. 2020. Christian's College Fund Store - A forensic data analytics case study using IDEA software. Journal of Forensic & Investigative Accounting 12(3): 506-516.

Hayes, D. P. 1969. The Cornell datalogger. Administrative Science Quarterly 14(2): 222-223.

Hayes, J. 2002. The Theory and Practice of Change Management. Palgrave Macmillan.

Hayes, L. and J. E. Boritz. 2021. Classifying restatements: An application of machine learning and textual analytics. Journal of Information Systems (Fall): 107-131.

Hayes, M. 2005. Outrageous employee benefits. Journal of Accountancy (May): 32-37.

Hayes, M. 2005. Promises to keep. Journal of Accountancy (July): 41-44. (How to modify social security).

Hayes, M. 2006. Best practices in EBP audits. Journal of Accountancy (April): 43-47.

Hayes, M. 2006. Be an HR resource for your clients. Journal of Accountancy (November): 49-53.

Hayes, M. 2006. Get close to your clients. Journal of Accountancy (June): 49-52.

Hayes, M. J. and M. J. Mocha. 2022. The effect of geographic distance on earnings management decisions. Behavioral Research In Accounting 34(1): 73-91.

Hayes, M. J. and P. M. J. Reckers. 2020. The role of narcissistic hypocrisy in the development of accounting estimates. Contemporary Accounting Research 37(2): 1199-1216.

Hayes, M. J. and P. M. J. Reckers. 2022. The relative effects of grandiose and vulnerable narcissism on external forecasting behavior. Behavioral Research In Accounting 34(2): 69-82.

Hayes, M. J., D. J. Lowe, K. Pany and J. Zhang. 2021. The availability of reporting channels, tone at the top, and whistleblowing intentions. Journal of Forensic Accounting Research 6(1): 111-126.

Hayes, M. V. 1929. Accounting from the management viewpoint. N.A.C.A. Bulletin (July 1). (See Hayes, M. V. 1950. Accounting from the management viewpoint. N.A.C.A. Bulletin (July 1): 1349-1360.)

Hayes, M. V. 1933. Trade associations and the new deal. N.A.C.A. Bulletin (August 15): 1716-1728.

Hayes, M. V. 1950. Accounting from the management viewpoint. N.A.C.A. Bulletin (July 1): 1349-1360.

Hayes, R. B. and W. R. Cron. 1988. Changes in task uncertainty induced by zero-base budgeting: Using the Thompson and Hirst models to predict dysfunctional behaviour. Abacus 24(2): 145-161.

Hayes, R. D. and J. A. Millar. 1990. Measuring production efficiency in a not-for-profit setting. The Accounting Review (July): 505-519.

Hayes, R. D. and J. A. Millar. 1993. A rejoinder to "Measuring production efficiency in a not-for-profit setting: An extension". The Accounting Review (January): 89-92.

Hayes, R. H. 1968. Note on "Maximizing insurance buyers' utility". Management Science (December): B208-B212.

Hayes, R. H. 1981. Why Japanese Factories Work. Harvard Business Review (July-August): 57-66. (Summary).

Hayes, R. H. and J. A. Limprecht. 1982. Germany's world class manufacturers. Harvard Business Review (November-December): 137-145.

Hayes, R. H., and K. B. Clark. 1985. Explaining Observed productivity differentials between plants: Implication for operations research. Interfaces (November-December): 3-14.

Hayes, R. H., and K. B. Clark. 1986.Why some factories are more productive than others. Harvard Business Review (September-October): 66-73.

Hayes, R. H. and S. C. Wheelwright. 1979. Link manufacturing process and product life cycles. Harvard Business Review (January-February): 133-140. (Summary).

Hayes, R. H. and S. C. Wheelwright. 1979. The dynamics of process-product life cycles. Harvard Business Review (March-April): 127-136. (Summary).

Hayes, R. H., and S. C. Wheelwright. 1984. Restoring Our Competitive Edge: Competing Through Manufacturing. John Wiley.

Hayes, R. H. and W. J. Abernathy. 1980. Managing our way to economic decline. Harvard Business Review (July-August): 67-77.

Hayes, R. H. and W. J. Abernathy. 2007. Managing our way to economic decline. Harvard Business Review (July-August): 138-149. (This is a reprint of their 1980 article with a retrospect by Hayes on page 141). (Summary).

Hayes, R. H., S. C. Wheelwright and K. B. Clark. 1988. Dynamic Manufacturing: Creating the Learning Organization. New York: The Free Press.

Hayes, R. M. 1998. The impact of trading commission incentives on analysts' stock coverage decisions and earnings forecasts. Journal of Accounting Research (Autumn): 299-320.

Hayes, R. M. 2009. Discussion of Unintended consequences of granting small firms exemptions from securities regulation: Evidence from the Sarbanes-Oxley Act. Journal of Accounting Research (May): 507-518.

Hayes, R. M. 2000. Discussion of hedge disclosures, future prices, and production distortions. Journal of Accounting Research (Studies on Accounting Information and the Economics of the Firm): 83-89.

Hayes, R. M. 2004. Discussion of underwater options and the dynamics of executive pay-to-performance sensitivities. Journal of Accounting Research (May): 413-421.

Hayes, R. M. 2014. Discussion of "Audit committee financial expertise and earnings management: The role of status" by Badolato, Donelson, and Ege (2014). Journal of Accounting and Economics (November-December): 231-239.

Hayes, R. M. 2015. Discussion of "The revolving door and the SEC's enforcement outcomes: Initial evidence from civil litigation" by deHaan, Kedia, Koh, and Rajgopal (2015). Journal of Accounting and Economics (November-December): 1-7.

Hayes, R. M. and R. Lundholm. 1996. Segment reporting to the capital market in the presence of a competitor. Journal of Accounting Research (Autumn): 261-279.

Hayes, R. M. and S. Schaefer. 1999. How much are differences in managerial ability worth? Journal of Accounting and Economics (April): 125-148.

Hayes, R. M. and S. Schaefer. 2005. Bonuses and non-public information in publicly traded firms. Review of Accounting Studies 10(4): 431-464.

Hayes, R. M., F. Jiang and Y. Pan. 2021. Voice of the customers: Local trust culture and consumer complaints to the CFPB. Journal of Accounting Research (June): 1077-1121. (Complaints filed with the Consumer Financial Protection Bureau used to study the interplay between social norms and the effectiveness of consumer protection laws).

Hayes, R. M., X. Tian and X. Wang. 2023. Deregulation and board policies: Evidence from performance and risk exposure measures used in bank CEO turnover decisions. The Accounting Review (May): 257-283.

Hayes, S. P. Jr. 1955. Behavioral management science. Management Science (January): 177-179.

Hayhurst, C. N. 1950. Development and contents of a financial forecast. N.A.C.A. Bulletin (March): 829-842.

Hayhurst, C. N. 1958. Financial forecasting for the bank and for management. N.A.A. Bulletin (December): 39-48.

Hayler, R. and M. Nichols. 2006. Six Sigma for Financial Services: How Leading Companies Are Driving Results Using Lean, Six Sigma, and Process Management. McGraw-Hill.

Haylon, L. S., C. C. Bishop and D. M. Boyle. 2022. How to handle pressure to act unethically. Management Accounting Quarterly (Fall): 1-9.

Hayman, E. L. 1993. A meeting of the minds at Boeing. Management Accounting (April): 30-32. (Related to the Boeing's relationship with universities).

Hayn, C. 1995. The information content of losses. Journal of Accounting and Economics (September): 125-153.

Hayne, C. 2022. The effect of discontinuous and unpredictable environmental change on management accounting during organizational crisis: A field study. Contemporary Accounting Research 39(3): 1758-1796.

Hayne, C. and C. Free. 2014. Hybridized professional groups and institutional work: COSO and the rise of enterprise risk management. Accounting, Organizations and Society 39(5): 309-330.

Hayne, C. and V. Marshall. 2019. Information intermediary or de facto standard setter? Field evidence on the indirect and direct influence of proxy advisors. Journal of Accounting Research (September): 969-1011.

Hayne, S. C., H. Wang and L. Wang. 2015. Modeling reputation as a time-series: Evaluating the risk of purchase decisions on eBay. Decision Sciences 46(6): 1077-1107.

Haynes, K. 2008. (Re)figuring accounting and maternal bodies: The gendered embodiment of accounting professionals. Accounting, Organizations and Society 33(4-5): 328-348.

Haynes, R. and C. Li. 2016. Continuous audit and enterprise resource planning systems: A case study of ERP rollouts in the Houston, TX oil and gas industries. Journal of Emerging Technologies in Accounting 13(1): 171-179.

Haynes, R. S., R. C. Pine and H. G. Fitch. 1982. Reducing accident rates with organizational behavior modification. The Academy of Management Journal 25(2): 407-416.

Haynes, W. W. 1959. Toward a general approach to organization theory. The Journal of the Academy of Management 2(2): 75-88.

Haynes, W. W. 1961. Two studies in reorganization. The Journal of the Academy of Management 4(3): 215-228.

Hayoun, S. 2019. How fair value is both market-based and entity-specific: The irreducibility of value constellations to market prices. Accounting, Organizations and Society (73): 68-82.

Hays, J. R. 1972. Manpower control for manufacturing. Management Accounting (April): 31-37.

Hays, O. 2016. It's amazing what CPAs can do: Profiles in community - Oriented, socially engaged professionals. The CPA Journal (December): 10.

Hays, O. 2017. Advancing diversity within the CPA profession. The CPA Journal (December): 6-9.

Hays, O. 2019. Future professionals, in their own words: A virtual roundtable of accounting students. The CPA Journal (September): 26-35.

Hays, O. 2020. Reflecting on the state of the profession. The CPA Journal (October/November): 8.

Haythornthwaite, R. and A. Banga. 2021. The former and current chairs of MasterCard on executing a strategic CEO succession. Harvard Business Review (March/April): 32-37.

Hayward, M. L. A. and D. C. Hambrick. 1997. Explaining the premiums paid for large acquisitions: Evidence of CEO hubris. Administrative Science Quarterly 42(1): 103-127.

Hayward, M. L. A., D. A. Shepherd and D. Griffin. 2006. A hubris theory of entrepreneurship. Management Science (February): 160-172.

Hayward, M. L. A. and W. Boeker. 1998. Power and conflicts of interest in professional firms: Evidence from investment banking. Administrative Science Quarterly 43(1): 1-22.

Haywood, M. E. and D. E. Wygal. 2004. Corporate greed vs. IMA's ethics code. Strategic Finance (November): 44-49.

Haywood, M. E. and D. E. Wygal. 2010. Ethics and professionalism: Bringing the topic to life in the classroom. Journal of Accounting Education 27(2): 71-84.

Haywood, M. E. and M. O'Reilly-Allen. 2013. From sparks to fired: Ethical and internal control violations surrounding business entertainment expenses. IMA Educational Case Journal 6(2): 1-4.

Haywood, M. E., D. A. McMullen and D. E. Wygal. 2004. Using games to enhance student understanding of professional and ethical responsibilities. Issues in Accounting Education (February): 85-99.

Haywood-Sullivan, B. 2020. The power of thinking lean. Strategic Finance (August): 36-41.

Haywood-Sullivan, M. E. and N. V. Stuart. 2016. Does functional experience impair cross-pollination of the balance scorecard? Management Accounting Quarterly (Summer): 34-44.

Hayya, J., W. Ferrara and E. Saniga. 1975. Extending the applicability of probabilistic management planning and control models: A comment. The Accounting Review (October): 826-831.

Hayya, J. C., R. M. Copeland and K. H. Chan. 1975. On extensions of probabilistic profit budgets. Decision Sciences 6(1): 106-119.

Hayya, J. C., W. L. Ferrara and E. M. Saniga. 1978. On the appropriate size of samples in χ ² tests: A reply to Kottas and Lau. The Accounting Review (January): 252-259.

Hayzen, A. J. and J. M. Reeve. 2000. Examining the relationships in productivity accounting. Management Accounting Quarterly (Summer): 32-39. (Summary).

Hazard, J. 1986. Are you wasting time with your micro? Management Accounting (May): 58-61.

Hazard, W. H. 1930. Function of the reserve in life insurance. Harvard Business Review (January): 206-217.

Hazelton, W. A. 1979. How to cost labor settlements. Management Accounting (May): 19-23.

Hazelton, W. A. 1987. The ins and outs of foreign trade. Management Accounting (December): 53-58.

Hazera, A. 2023. How rules-based standard-setting facilitated the 2008 subprime crisis: Lessons from the "Qualifying Special-Purpose Entity" concept. Journal of Forensic & Investigative Accounting 15(2): 213-247.

Hazera, A., S. M. Hernandez and C. Quirvan. 2009. Toward a conceptual framework of the harmonization of bank financial reporting standards in transition economies: The case of Mexico. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 237-254.

He, C., C. K. Li, G. S. Monroe and Y. Si. 2021. Diversity of signing auditors and audit quality. Auditing: A Journal of Practice & Theory 40(3): 27-52.

He, C. Z., T. Frost and R. E. Pinsker. 2020. The impact of reported cybersecurity breaches on firm innovation. Journal of Information Systems (Summer): 187-209.

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He, G. 2015. The effect of CEO inside debt holdings on financial reporting quality. Review of Accounting Studies 20(1): 501-536.

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