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HIU-HOR | HOS-HZ
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
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Hnatt, K. M. 2008. Deepening insolvency: An emerging threat? Legal theory's development raises liability risks for auditors. Journal of Accountancy (February): 40-44.
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Ho, J. L. Editorial. Journal of International Accounting Research 18(2): 1.
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Hoang, H. and F. T. Rothaermel. 2005. The effect of general and partner-specific alliance experience on joint R&D project performance. The Academy of Management Journal 48(2): 332-345.
Hoang, H. and F. T. Rothaermel. 2016. How to manage alliances strategically. MIT Sloan Management Review (Fall): 68-76.
Hoang, H. and K. T. Trotman. 2021. The effect of CSR assurance and explicit assessment on investor valuation judgments. Auditing: A Journal of Practice & Theory 40(1): 19-33.
Hoang, H. and S. Phang. 2023. Building trust with material and immaterial corporate social responsibility: Benefits and consequences. Contemporary Accounting Research 40(2): 868-896.
Hoang, H., F. T. Rothaemel, J. Walter, D. Z. Levin, J. K. Murnighan, l. Frolund, F. Murray, M. Riedel, C. Brum, H. Lin, O. Branzei, J. Doh, J. Rivera and A. S. Mukherjee. 2019. Creating partnerships and networks: How can we best connect with others, both individually and organizationally? Learn what works (and what doesn't) when directing partnerships. MIT Sloan Management Review (Spring): 1-32. (This special collection includes: An Introduction; Hoang, H. and F. T. Rothaemel. How to manage alliances strategically; Walter, J., D. Z. Levin and J. K. Murnighan. How to reconnect for maximum impact; Frolund, L., F. Murray and M. Riedel. Developing successful strategic partnerships with universities; Brum, C., H. Lin, O. Branzei, J. Doh and J. Rivera. Building lasting collaborations with government and NGOs.; and Mukherjee, A. S. The ability to navigate the in-between spaces).
Hoang, K., K. Jamal and H. Tan. 2019. Determinants of audit engagement profitability. The Accounting Review (November): 253-283.
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Hobdy, T., J. Thomson and P. Sharman. 1994. Activity-based management at AT&T. Management Accounting (April): 35-39.
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Hobson, J., R. Libby and H. Tan. 2018. New corporate disclosures and new methods. Accounting, Organizations and Society (68-69): v-vii.
Hobson, J. L. 2011. Do the benefits of reducing accounting complexity persist in markets prone to bubble? Contemporary Accounting Research 28(3): 957-989.
Hobson, J. L. and S. J. Kachelmeier. 2005. Strategic disclosure of risky prospects: A laboratory experiment. The Accounting Review (July): 825-846.
Hobson, J. L., M. J. Mellon and D. E. Stevens. 2011. Determinants of moral judgments regarding budgetary slack: An experimental examination of pay scheme and personal values. Behavioral Research In Accounting 23(1): 87-107.
Hobson, J. L., M. T. Stern and A. F. Zimbelman. 2020. The benefit of mean auditors: The influence of social interaction and the dark triad on unjustified auditor trust. Contemporary Accounting Research 37(2): 1217-1247.
Hobson, J. L., R. Marley, M. J. Mellon and D. E. Stevens. 2019. The presence and effect of winners' curse in the market for audit services: An experimental market examination. Behavioral Research In Accounting 31(2): 73-91.
Hobson, J. L., R. D. Sommerfeldt and L. W. Wang. 2021. Cheating for the cause: The effects of performance-based pay on socially oriented misreporting. The Accounting Review (September): 317-336.
Hobson, J. L., W. J. Mayew and M. Venkatachalam. 2012. Analyzing speech to detect financial misreporting. Journal of Accounting Research (May): 349-392.
Hobson, J. L., W. J. Mayew, M. E. Peecher and M. Venkatachalam. 2017. Improving experienced auditors' detection of deception in CEO narratives. Journal of Accounting Research (December): 1137-1166.
Hochbaum, D. S. and A. Levin. 2006. Methodologies and algorithms for group-rankings decision. Management Science (September): 1394-1408.
Hochberg, Y. V., P. Sapienza and A. Vissing-Jorgensen. 2009. A lobbying approach to evaluating the Sarbanes-Oxley Act of 2002. Journal of Accounting Research (May): 519-583.
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Hockstad, E. J. 1956. Case history in development of cost control. N.A.C.A. Bulletin (January): 596-605.
Hodder, L. D. 2014. Book review: Financial Reporting for Financial Instruments by Stephen G. Ryan. The Accounting Review (January): 409-411.
Hodder, L. D. and P. E. Hopkins. 2014. Agency problems, accounting slack, and banks' response to proposed reporting of loan fair values. Accounting, Organizations and Society 39(2): 117-133.
Hodder, L., L. Koonce and M. L. McAnally. 2001. SEC market risk disclosures: Implications for judgment and decision making. Accounting Horizons (March): 49-70.
Hodder, L., M. L. McAnally, C. D. Weaver. 2003. The influence of tax and nontax factors on banks' choice of organizational form. The Accounting Review (January): 297-325.
Hodder, L., P. E. Hopkins and D. A. Wood. 2008. The effects of financial statement and informational complexity on analysts' cash flow forecasts. The Accounting Review (July): 915-956.
Hodder, L. D. and A. G. Sheneman. 2022. Fair value measurement discretion and opportunistic avoidance of impairment loss recognition. The Accounting Review (November, Issue 7): 243-268.
Hodder, L. D., P. E. Hopkins and J. M. Wahlen. 2006. Risk-relevance of fair-value income measures for commercial banks. The Accounting Review (March): 337-375.
Hodge, A. C. 1924. Use of accounting information and statistical data in a department store. National Association of Cost Accountants Official Publications (July 1): 3-15.
Hodge, E. 2009. The Virtual Worlds Handbook: How to Use Second Life and Other 3D Virtual Environments. Jones and Bartlett Publishers, Inc.
Hodge, F., P. E. Hopkins and J. Pratt. 2006. Management reporting incentives and classification credibility: The effects of reporting discretion and reputation. Accounting, Organizations and Society 31(7): 623-634.
Hodge, F. D. 2001. Hyperlinking unaudited information to audited financial statements: Effects on investor judgments. The Accounting Review (October): 675-691.
Hodge, F. D. 2003. Investors' perceptions of earnings quality, auditor independence, and the usefulness of audited financial information. Accounting Horizons (Supplement): 37-48. (Based on 414 responses to a three page, 102 question survey).
Hodge, F. D., J. J. Kennedy and L. A. Maines. 2004. Does search-facilitating technology improve the transparency of financial reporting? The Accounting Review (July): 687-703.
Hodge, F. D., K. I. Mendoza and R. K. Sinha. 2021. The effect of humanizing robo-advisors on investor judgments. Contemporary Accounting Research 38(1): 770-792.
Hodge, F. D., P. E. Hopkins and D. A. Wood. 2010. The effects of financial statement information proximity and feedback on cash flow forecasts. Contemporary Accounting Research 27(1): 101-133.
Hodge, M. 2021. The ESG reporting journey: Take the first steps...before it's too late. The CPA Journal (August/September): 11-13. ("Environmental, social, and governance reporting is no longer considered a soft investment.").
Hodges, B. W. 1922. Trial-balance information. Journal of Accountancy (July): 34-36.
Hodges, R. and H. Mellett. 2005. Accounting for the U.K.'s private finance initiative: An interview-based investigation. Abacus 41(2): 159-180.
Hodgetts, R. M. 1968. Leadership techniques in the project organization. The Academy of Management Journal 11(2): 211-219.
Hodgkinson, G. P. 2003. Review: The Blackwell Handbook of Organizational Learning and Knowledge Management by Mark Easterby-Smith; Marjorie A. Lyles. Administrative Science Quarterly 48(4): 699-703.
Hodgkinson, W. Jr. 1928. Preferred stock issues and redemptions, 1919-1927. Harvard Business Review (October): 49-58.
Hodowanitz, J. and S. A. Solieri. 2005. Guarding the guardians. Strategic Finance (August): 46-53. (Controversy related to the Public Company Accounting Oversight Board created by Sarbanes-Oxley).
Hoelscher, J. and T. Shonhiwa. 2023. J&S Publisher problems: A diagnostic analytics case exploring employee expense reimbursement. Journal of Emerging Technologies in Accounting 20(1): 213-221.
Hoelscher, J. L. and J. L. Winstead. 2021. Reinforce professional judgment skills in an investigative setting using a short sports documentary. Journal of Forensic & Investigative Accounting 13(3): 540-544.
Hoelscher, J. L. and T. Shonhiwa. 2021. Not so fuzzy auditing analytics. Journal of Emerging Technologies in Accounting 18(1): 99-112.
Hoetker, G. and R. Agarwal. 2007. Death hurts, but it isn't fatal: The postexit diffusion of knowledge created by innovative companies. The Academy of Management Journal 50(2): 446-467.
Hoecker, O. J. and D. M. Watson. 1984. Risk management: More than insurance. Management Accounting (August): 22-29.
Hoeflick, C. J. 1966. Auditing of construction contracts. Management Accounting (September): 51-56.
Hoelscher, J. and A. Mortimer. 2018. Using Tableau to visualize data and drive decision-making. Journal of Accounting Education (44): 49-59.
Hoens, T. W. 2018. SEPs: Simple but not always optimal. Journal of Accountancy (August): 62-63. (Simplified employee pension plan and SEP-IRA).
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Hofer, C. R. 1970. Analysis of fixed costs in inventory. Management Accounting (September): 15-17. (Fixed costs in direct costing).
Hofer, C. W. 1975. Toward a contingency theory of business strategy. The Academy of Management Journal 18(4): 784-810.
Hofer, C. W. and D. E. Schendel. 1978. Strategy Formulation: Analytical Concepts. West Publishing.
Hofer, C. W. and M. J. Davoust. 1977. Successful Strategic Management. A. T. Kearney, Inc.
Hofert, J. 1962. State income taxation - A suggested solution to the present confusion. The Accounting Review (April): 231-233.
Hoffbauer, I. S. 1961. Capital gain for forfeited deposits on containers. N.A.A. Bulletin (December): 40.
Hoffecker, J. and C. Goldenberg. 1994. Using the balanced scorecard to develop company-wide performance measures. Journal of Cost Management (Fall): 5-17.
Hoffelder, K. 2012. "Flush with Cash" has new meaning. CFO (June): 18-19.
Hoffelder, K. 2012. Mind the GAAP alternatives: More accounting options for small and midsize companies are on the way. CFO (September): 16-18. (Three GAAP alternatives: 1. AICPA financial reporting framework for SMEs, 2. Private company GAAP, and 3. IFRS for SMEs or IFRS light).
Hoffelder, K. 2012. Renewed concerns about renewables: Key tax credits for investments in renewable-energy projects could soon begin to expire. CFO (July/August): 15-17.
Hoffelder, K. 2013. A question of definitions. CFO (January/February): 15-16.
Hoffelder, K. 2013. Accelerated restatements speed up. CFO (April): 12.
Hoffelder, K. 2013. Accounting watchdog raps small audit firms. CFO (March): 10.
Hoffelder, K. 2013. Banks get a FATCA breather: The government give financial institutions six more months to comply with the new tax-evasion law. CFO (September): 18-20.
Hoffelder, K. 2013. Chief stewards, chief strategists: Finance chiefs are called on to balance stewardship and strategic planning. CFO (November): 25.
Hoffelder, K. 2013. Discontent with big four grows. CFO (July/August): 13.
Hoffelder, K. 2013. FASB proposes survival guidance. CFO (July/August): 12.
Hoffelder, K. 2013. FASB wants banks to forecast loan losses. CFO (January/February): 12.
Hoffelder, K. 2013. Firms cautions on hiring. CFO (November): 12.
Hoffelder, K. 2013. Forecasting comes of age. CFO (March): 48-50. (Ten questions to a better forecast).
Hoffelder, K. 2013. House to SEC: Use XBRL. CFO (November): 16-17.
Hoffelder, K. 2013. How green is your country? The KPMG Green Tax Index shows how active countries are in encouraging sustainable corporate behavior. CFO (June): 12.
Hoffelder, K. 2013. IRS shares data to snare evaders. CFO (June): 14.
Hoffelder, K. 2013. Long live spreadsheets. Tax departments are in no hurry to give up their favorite tool. CFO (November): 26-28.
Hoffelder, K. 2013. Makeover for audit standards. CFO (May): 12.
Hoffelder, K. 2013. Out of control. CFO (December): 12. (Audits of internal controls).
Hoffelder, K. 2013. Profit shifters face global crackdown. CFO (May): 18-20. (Transfer pricing).
Hoffelder, K. 2013. Shaking up audit reports: A new proposal by the PCAOB could bring sweeping changes to audit reports and what auditors sign off on. CFO (October): 18-20.
Hoffelder, K. 2013. Shock of recognition: A new rule for revenue recognition could raise thorny challenges for CFOs. CFO (December): 30-32.
Hoffelder, K. 2013. Should audit committees say more? CFO (April): 18-20.
Hoffelder, K. 2013. Standards call for green disclosure. CFO (September): 12.
Hoffelder, K. 2013. Standard setters near leasing finish line. FASB and the IASB move closer toward a final lease-accounting standard, but several sticking points remain. CFO (June): 11-12.
Hoffelder, K. 2013. Taxing their patience: The ACA's medical-device tax and a proposed internet sales tax could rile CFOS in 2014. CFO (December): 32-34.
Hoffelder, K. 2013. The lowdown on tax rates. CFO (June): 18-19.
Hoffelder, K. 2013. The OECD weights in. CFO (October): 14. (Organization for Economic Co-operation and Development on cross-border tax evasion).
Hoffelder, K. 2013. The softer side of accounting. Finance and accounting staffers lack critical communication and other "soft" skills, according to a CFO survey. CFO (July/August): 16-17.
Hoffelder, K. 2013. Top audit deficiency: Lack of evidence. CFO (June): 19.
Hoffelder. K. 2013. U.K. watchdog softens audit rotation stance: Companies will be required to put their audit contract out for tender every 10 years. CFO (November): 17.
Hoffjan, A. 2004. The image of the accountant in a German context. Accounting and the Public Interest (4): 62-89.
Hoffjan, A. 2005. Calvados - A business game for your cost accounting course. Issues in Accounting Education (February): 63-80.
Hoffjan, A. and H. Kruse. 2006. Open book accounting in supply chains - When and how is it used in practice? Cost Management (November/December): 40-47.
Hoffman, A. J. 1999. Institutional evolution and change: Environmentalism and the U.S. chemical industry. The Academy of Management Journal 42(4): 351-371.
Hoffman, A. J. and R. M. Karp. 1966. On nonterminating stochastic games. Management Science (January): 359-370.
Hoffman, A. J. and W. Jacobs. 1954. Smooth patterns of production. Management Science (October): 86-91.
Hoffman, B. W., J. L. Campbell and J. L. Smith. 2021. Investor perceptions of government deregulation: Evidence from section 404 of the Sarbanes-Oxley Act. Accounting Horizons (June): 57-81.
Hoffman, B. W., R. D. Sellers and J. Skomra. 2018. The impact of client information technology capability on audit pricing. International Journal of Accounting Information Systems (29): 59-75.
Hoffman, D. 1957. But no tears for John Small. N.A.C.A. Bulletin (February): 744-750.
Hoffman, D. L. and M. Fodor. 2010. Can you measure the ROI of your social media marketing? MIT Sloan Management Review (Fall): 41-49.
Hoffman, D. L. and T. P. Novak. 2000. How to acquire customers on the web. Harvard Business Review (May-June): 179-180, 183-188.
Hoffman, E. R. 1953. Looking forward to a faster annual closing. N.A.C.A. Bulletin (October): 236-245.
Hoffman, M. F. 1935. The modernization of municipal accounting. N.A.C.A. Bulletin (April 1): 851-863.
Hoffman, M. J. R. and K. McKenzie. 2010. Shining light on a solar investment. The CPA Journal (September): 50-57.
Hoffman, M. J. R. and K. S. McKenzie. 2009. Speed bump or barricade? LIFO conformity and the road to IFRS. Strategic Finance (July): 34-39.
Hoffman, M. J. R. and K. McKenzie. 2012. Is the sun still shining on investments in solar electric property? The CPA Journal (September): 36-41.
Hoffman, M. J. R., K. S. McKenzie and S. Paris. 2008. Paper or plastic? CPAs can educate college students on responsible credit card use. The CPA Journal (September): 16-20.
Hoffman, R. 2016. Using artificial intelligence to set information free. MIT Sloan Management Review (Fall): 1-15.
Hoffman, R., B. Casnocha and C. Yeh. 2013. Tours of duty. Harvard Business Review (June): 48-58. (Related to HR).
Hoffman, R., C. Yeh and B. Casnocha. 2019. Learn from people, not classes. Harvard Business Review (March/April): 50-51.
Hoffman, R. B. 1971. Production factors in policing services. Decision Sciences 2(4): 432-447.
Hoffman, T. 1998. How profitable is the bank customer? Computerworld 32(33): 31-32.
Hoffman, T. R. 1963. Assembly line balancing with a precedence matrix. Management Science (July): 551-562.
Hoffman, V. B. 1997. Discussion of the effects of SAS No. 82 on auditors' attention to fraud risk factors and audit planning decisions. Journal of Accounting Research (Studies on Experts and the Application of Expertise in Accounting, Auditing, and Tax): 99-104.
Hoffman, V. B. and J. M. Patton. 1997. Accountability, the dilution effect, and conservatism in auditors' fraud judgments. Journal of Accounting Research (Autumn): 227-237.
Hoffman, V. B. and M. F. Zimbelman. 2009. Do strategic reasoning and brainstorming help auditors change their standard audit procedures in response to fraud risk? The Accounting Review (May): 811-837.
Hoffman, V. B., J. R. Joe and D. V. Moser. 2003. The effect of constrained processing on auditors' judgments. Accounting, Organizations and Society 28(7-8): 699-714.
Hoffman, W., J. E. Smith and E. Willis. 2010. South-Western Taxation 2011: Individual Income Taxes, 34th edition. South-Western College/West.
Hoffman, W. H., W. A. Raabe, J. E. Smith, D. M. Maloney and E. Willis. 2004. West Federal Taxation: Corporations, Partnerships, Estates and Trusts 2004 (West Federal Taxation. Corporations, Partnerships, Estates and Trusts). South-Western Educational Publishing.
Hoffman, W. H. Jr. 1961. Executive compensation - Are you keeping in style or counting the costs? N.A.A. Bulletin (January): 15-23.
Hoffman, W. H. Jr. 1961. The theory of tax planning. The Accounting Review (April): 274-281.
Hoffmann, S. 2014. Book review: The Routledge Companion to Accounting, Reporting and Regulation by Carien Van Mourik, Peter Walton. The Accounting Review (September): 1933-1936.
Hofford, G. M. 1920. Accounting for railroad construction. Journal of Accountancy (March): 191-197.
Hofmann, C. and N. R. Rothenberg. 2013. Interim performance measures and private information. The Accounting Review (September): 1683-1714.
Hofmann, C. and N. R. Rothenberg. 2019. Forecast accuracy and consistent preferences for the timing of information arrival. Contemporary Accounting Research 36(4): 2207-2237.
Hofmann, C. and R. J. Indjejikian. 2021. Authority, monitoring, and incentives in hierarchies. Contemporary Accounting Research 38(3): 1643-1678.
Hofmann, C., S. Huddart and T. Pfeiffer. 2023. An analysis of net-outcome contracting with applications to equity-based compensation. Review of Accounting Studies 28(3): 1657-1689.
Hofmann, D. A. and A. Stetzer. 1998. The role of safety climate and communication in accident interpretation: Implications for learning from negative events. The Academy of Management Journal 41(6): 644-657.
Hofmann, M. A. 2019. Tax treatment of home-sharing activities. The CPA Journal (October): 30-35.
Hofmann, M. A., M. Y. McSwain and D. N. McSwain. 2013. An update on the streamlined sales and use tax project. The CPA Journal (November): 46-51.
Hofmann, N., R. L. Insner and F. Poschadel. 2017. SAP S/4HANA: Revolution or evolution in business performance management? Cost Management (July/August): 7-19.
Hofstadter, D. R. 1979. Godel, Escher, Bach: An Eternal Golden Braid. Random House.
Hofstede, G. 1980. Cultures Consequences: International Differences in Work-Related Values. Newbury Park, CA: Sage.
Hofstede, G. 1980. Motivation, leadership, and organizations: Do American theories apply abroad? Organizational Dynamics (Summer): 42-63.
Hofstede, G. 1981. Management control of public and not-for-profit activities. Accounting, Organizations and Society 6(3): 193-211.
Hofstede, G. 1987. The cultural context of accounting. In Accounting and Culture: Plenary Session Papers and Discussants' Comments from the 1986 Annual Meeting of the American Accounting Association, edited by B. E. Cushing. American Accounting Association: 1-11. (Summary).
Hofstede, G. 2003. What is culture? A reply to Baskerville. Accounting, Organizations and Society 28(7-8): 811-813.
Hofstede, G. and H. Schreuder. 1987. A joint reply to Montagna. In Accounting and Culture: Plenary Session Papers and Discussants' Comments from the 1986 Annual Meeting of the American Accounting Association, edited by B. E. Cushing. American Accounting Association: 29-30. (Summary).
Hofstede, G. and M. H. Bond. 1988. The Confucius connection: From cultural roots to economic growth. Organizational Dynamics (Spring): 5-21.
Hofstede, G., B. Neuijen, D. D. Ohayv and G. Sanders. 1990. Measuring organizational cultures: A qualitative and quantitative study across twenty cases. Administrative Science Quarterly 35(2): 286-316.
Hofstede, G. H. 1967. The Game of Budget Control. Royal VanGorcum Ltd. Review by D. Green Jr.
Hofstedt, T. R. 1972. Some behavioral parameters of financial analysis. The Accounting Review (October): 679-692.
Hofstedt, T. R. 1973. Discussion of appropriate reinforcement contingencies in the budgeting process. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 257-266.
Hofstedt, T. R. 1976. Behavioral accounting research: Pathologies, paradigms and prescriptions. Accounting, Organizations and Society 1(1): 43-58.
Hofstedt, T. R. and G. D. Hughes. 1977. An experimental study of the judgment element in disclosure decisions. The Accounting Review (April): 379-395.
Hofstedt, T. R. and J. C. Kinard. 1970. A strategy for behavioral accounting research. The Accounting Review (January): 38-54.
Hofstedt, T. R. and R. R. West. 1971. The APB, yield indices, and predictive ability. The Accounting Review (April): 329-337.
Hogan, B. and G. A. Jonas. 2016. The association between executive pay structure and the transparency of restatement disclosures. Accounting Horizons (September): 307-323.
Hogan, B. R., G. Krishnamoorthy and J. J. Ganesh. 2017. Pro forma earnings presentation effects and investment decisions. Behavioral Research In Accounting 29(2): 11-24.
Hogan, C. E. 1997. Costs and benefits of audit quality in the IPO market: A self-selection analysis. The Accounting Review (January): 67-86.
Hogan, C. E. and R. D. Martin. 2009. Risk shifts in the market for audits: An examination of changes in risk for "second tier" audit firms. Auditing: A Journal of Practice & Theory 28(2): 93-118.
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