Main Bibliography
Section L: LAX-LEV

LAA-LAW | LAX-LEV | LEW-LIV | LIW-LZ

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

Lax, D. A. and J. K. Sebenius. 2003. 3-D negotiation: Playing the whole game. Harvard Business Review (November): 64-74. (Three dimensions of negotiation: Tactics, deal design, and setup).

Lax, D. A. and J. K. Sebenius. 2012. Deal making 2.0: A guide to complex negotiations. Harvard Business Review (November): 92-100.

Lay, C. F. 1928. The growth of the controller and the business administration curriculum. The Accounting Review (March): 43-52.

Lay, C. F. 1929. Business policy as related to accounting. The Accounting Review (June): 121-128.

Lay, C. F. 1931. A study of public accounting personnel from the viewpoint of professional advancement. The Accounting Review (September): 218-229.

Lay, C. F. 1949. The functional cycles of accounting and management. N.A.C.A. Bulletin (June 15): 1175-1182.

Lay, P., T. Hewlin and G. Moore. 2009. In a downturn, provoke your customers. Harvard Business Review (March): 48-56.

Lazarow, A. 2020. Beyond Silicon Valley: How start-ups succeed in unlikely places. Harvard Business Review (March/April): 126-133.

Lazarus, A. 1923. Standard costs. Journal of Accountancy (April): 247-252.

Lazarus, A. 1924. Budgeting for the newspaper. Journal of Accountancy (September): 174-182.

Lazarus, R. S. 1963. A laboratory approach to the dynamics of psychological stress. Administrative Science Quarterly 8(2): 192-213.

Lazdowski, Y. J. and M. E. Persson. 2022. Norval Hawkins: Ford accountant and salesman extraordinaire. The Accounting Historians Journal 49(2): 59-71.

Lazenby, C. D. 1927. The economic accounting approach. The Accounting Review (December): 397-408.

Lazer, D. and A. Friedman. 2007. The network structure of exploration and exploitation. Administrative Science Quarterly 52(4): 667-694.

Lazerson, M. 1995. A new Phoenix?: Modern putting-out in the Modena knitwear industry. Administrative Science Quarterly 40(1): 34-59.

Lazonick, W. 2014. Profits without prosperity. Stock buybacks manipulate the market and leave most Americans worse off. Harvard Business Review (September): 46-55. (Shows how productivity and wages have parted ways).

Le, A., X. Yin and J. Zhao. 2022. The capitalization effect of imputation credits on expected stock returns. Abacus 58(3): 523-566.

Le Breton, P. P. 1958. Getting the most out of policy cases. The Journal of the Academy of Management 1(2): 21-22.

Le Breton, P. P. 1958. Television and the case study method - An experiment. The Journal of the Academy of Management 1(3): 15-16.

Le Breton, P. P. 1958. The case study method and the establishment of standards of efficiency. The Journal of the Academy of Management 1(1): 34-35.

Le Breton, P. P. 1959. A new approach to the teaching of management principles. The Journal of the Academy of Management 2(1): 53-56.

Le Breton, P. P. 1960. Charles Laselle Jamison, founder of the Academy of Management. The Journal of the Academy of Management 3(3): 143-146.

Le Febvre, C. N. and D. A. Barnes. 1975. A look at annual reports of employee benefit plans. Management Accounting (December): 51-53.

Le Guyader, L. P. 2015. The tale of a whale: The London whale trading scandal cost JPMorgan Chase & Co. a whopping $6 billion in trading losses and almost $1 billion in penalties. But some aspects of the trading portfolio should have sent warning signals - especially to management accountants. What went wrong? Strategic Finance (April): 40-47.

Le Master, E. 1922. Economics and the accountant. Journal of Accountancy (August): 100-105.

Le Mens, G., M. T. Hannan and L. Polos. 2011. Founding conditions, learning, and organizational life changes: Age dependence revisited. Administrative Science Quarterly 56(1): 127-132.

Le Morvan, P. and B. Stock. 2005. Medical learning curves and the Kantian ideal. The Journal of Medical Ethics 31.

Lea, R. B. 1972. A note on the definition of cost coefficients in a linear programming model. The Accounting Review (April): 346-350.

Lea, R. B. 1973. Comments on Mock's concepts of information value. The Accounting Review (April): 389-393.

Leach, C. and R. W. Melicher. 2003. Entrepreneurial Finance. South-Western Educational Publishing.

Leach, J. R. 1970. Cost control at a new plant. Management Accounting (February): 23-24.

Leach-Lopez, M. A., W. W. Stammerjohn and F. M. McNair. 2007. Differences in the role of job-relevant information in the budget participation-performance relationship among U.S. and Mexican managers: A question of culture or communication. Journal of Management Accounting Research (19): 105-136.

Leader, B. 2004. Discussion of IT assurance competencies. International Journal of Accounting Information Systems 5(2): 275-279.

Leahey, A. L. and R. A. Zimmermann. 2007. A road map for share-based compensation. Journal of Accountancy (April): 50-54.

Leahey, E., C. M. Beckman and T. L. Stanko. 2017. Prominent but less productive: The impact of interdisciplinarity on scientists' research. Administrative Science Quarterly 62(1): 105-139.

Leak, D. K. 1965. New facilities: A plan for planning. N.A.A. Bulletin (June): 25-31.

Leamy, R. H. 1918. Essential features in a report for credit purposes. Journal of Accountancy (September): 161-168.

Leana, C., E. Appelbaum and I. Shevchuk. 2009. Work process and quality of care in early childhood education: The role of job crafting. The Academy of Management Journal 52(6): 1169-1192.

Leana, C. R. 1986. Predictors and consequences of delegation. The Academy of Management Journal 29(4): 754-774.

Leana, C. R., R. S. Ahlbrandt and A. J. Murrell. 1992. The effects of employee involvement programs on unionized workers' attitudes, perceptions, and preferences in decision making. The Academy of Management Journal 35(4): 861-873.

Leap, T. 2008. When bad people rise to the top. MIT Sloan Management Review (Winter): 23-27.

Learned, E. P. 1929. Quantity buying from the seller's point of view. Harvard Business Review (October): 57-68.

Learned, E. P. 1930. Mergers in the cotton industry. Harvard Business Review (July): 501-512.

Learoyd, J. S. Jr. 1938. Obsolescence in the electric lamp industry. N.A.C.A. Bulletin (April 15): 950-960.

Learson, T. V. 1956. Plan your computer installation. N.A.C.A. Bulletin (July): 1311-1316.

Leary, K., J. Pillemer and M. Wheeler. 2013. Negotiating with emotion. Harvard Business Review (January/February): 96-103.

Leary, N. 1984. Minimizing export cash flow delays. Management Accounting (April): 33-35, 38-39.

Leary, W. M. 1959. Untapped source of better reporting. N.A.A. Bulletin (September): 85-86.

Leasure, S. A. and D. H. Oden. 2009. Criminal tax evasion and taxpayer intent. The CPA Journal (June): 38-43.

Leatherwood, M. L. and E. J. Conlon. 1987. Diffusibility of blame: Effects on persistence in a project. The Academy of Management Journal 30(4): 836-847.

Leatt, P. and R. Schneck. 1981. Nursing subunit technology: A replication. Administrative Science Quarterly 26(2): 225-236.

Leatt, P. and R. Schneck. 1984. Criteria for grouping nursing subunits in hospitals. The Academy of Management Journal 27(1): 150-165.

Leauby, B. A. and J. Zook. 2010. Going green with propane school buses offers great tax advantages. The CPA Journal (March): 51-55.

Leauby, B. A., and K. Wentzel. 2012. Linking management accounting and finance: Assessing student perceptions. Management Accounting Quarterly (Winter): 14-20.

Leauby, B. A. and P. Brazina. 1998. Concept mapping: Potential uses in accounting education. Journal of Accounting Education 16(1): 123-138.

Leavens, T., K. Merriman, T. Montag-Smit and D. Greenway. 2021. The new strategic road map for attracting and retaining working parents: Working parents' pandemic-era experiences highlight the significance of organizational location decisions for talent recruitment and retention. MIT Sloan Management Review (Fall): 1-4.

Leavitt, G. S. and R. W. Sapp. 1980. Who's minding the store? Inventory control for bars and clubs. Management Accounting (November): 13, 16-24.

Leavitt, H. J. 1996. The old days, hot groups, and managers' lib. Administrative Science Quarterly 41(2): 288-300.

Leavitt, R. W. 1948. Material and labor variance procedure in a sheet metal products plant. N.A.C.A. Bulletin (May 1): 1059-1068.

Lebar, M. A. 1982. A general semantics analysis of selected sections of the 10-K, the annual report to shareholders, and the financial press release. The Accounting Review (January): 176-189.

Lebas, M. 1994. Managerial accounting in France: Overview of past tradition and current practice. European Accounting Review 3(3): 471-487.

Lebestky, D. A. and F. D. Tuggle. 1975. Manager-consultant conflict: An experiential approach. The Academy of Management Journal 18(2): 375-381.

LeBlanc, B. and J. Kislevitz. 2016. Integrating sustainability into enterprise risk management. The CPA Journal (June): 15-16.

Leblebici, H. and G. R. Salancik. 1981. Effects of environmental uncertainty on information and decision processes in banks. Administrative Science Quarterly 26(4): 578-596.

Leblebici, H. and G. R. Salancik. 1982. Errata: Stability in interorganizational exchanges: Rulemaking processes of the Chicago Board of Trade. Administrative Science Quarterly 27(3): 496.

Leblebici, H. and G. R. Salancik. 1982. Stability in interoganizational exchanges: Rulemaking processes of the Chicago Board of Trade. Administrative Science Quarterly 27(2): 227-242.

Leblebici, H., G. R. Salancik, A. Copay and T. King. 1991. Institutional change and the transformation of interorganizational fields: An organizational history of the U.S. radio broadcasting industry. Administrative Science Quarterly 36(3): 333-363.

Lebow, M. I., V. Frucot and J. Angima. 2013. A partnership with unlimited possibilities: A case of allocation of partnership income and common costs. IMA Educational Case Journal 6(2): 1-3.

Lebredo, N. 2016. Book review: An organizational learning model. Strategic Finance (March): 14. (Wingard, J. Learning to Succeed).

Lebredo, N. 2018. A leadership growth journey. Strategic Finance (May): 23-24.

Lebredo, N. 2019. Be an "ace". Strategic Finance (March): 25-26.

Lebredo, N. 2019. Winning on a tight budget: The principles the Tampa Bay Rays have embraced - thrift, trust, teamwork, and innovation - can also lead other businesses to success. Strategic Finance (July): 40-45.

Lechner, T. A. and R. Strom. 2014. Raising student awareness of management accounting: A pilot program with promise. Strategic Finance (August): 43-46.

Lechner, V. F. 1941. Use of duplicator for wage payment and production control. N.A.C.A. Bulletin (July 15): 1333-1342.

Lechter, S. L. 2012. Save Wisely, Spend Happily: Real Stories about Money & How to Thrive from Trusted Advisors. AICPA.

Lecky, E. S. 1954. Lower standards - That's cost reduction. N.A.C.A. Bulletin (August): 1598-1605.

Lecky, E. S. 1956. Useful cost data results from cooperation. N.A.C.A. Bulletin (June): 1276-1277.

LeClair, M. S. 1990. Valuing the closely-held corporation: The validity and performance of established valuation procedures. Accounting Horizons (September): 31-42.

Ledbetter, J., J. Stanfield and E. Paulus. 2018. Hidden tax savings when raising employee compensation: Options for shareholder-employees and domestic production. The CPA Journal (January): 56-60.

Lederer, A. L. and L. B. Burky. 1988. Understanding top management's objectives: A management information systems concern. Journal of Information Systems (Fall): 50-66.

Leger, K. 2016. Book review: Strategy for the real world. Strategic Finance (June): 10. (Barney and Cliford. What I Didn't Learn in Business School).

Ledgerwood, J. R. 2010. What is reasonable compensation for S corporation shareholder-employees? The CPA Journal (May): 38-41.

Ledgerwood, J. R. and B. J. Zarb. 2014. Office sharing for CPAs. The CPA Journal (October): 52-55.

Ledgerwood, J. R. and S. N. Morgan. 2013. Your prized executive is leaving. Now what? Strategic Finance (April): 40-45.

Ledingham, D., M. Kovac and H. L. Simon. 2006. The new science of sales force productivity. Harvard Business Review (September): 124-133.

LeDuc, H. A. 1965. Converting to a direct cost system. N.A.A. Bulletin (May): 17-21.

Lee, B. 1996. The justification and monitoring of advanced manufacturing technology: An empirical study of 21 installations of flexible manufacturing systems. Management Accounting Research (March): 95-118.

Lee, B. B. and B. Choi. 2002. Company size, auditor type and earnings management. Journal of Forensic Accounting (3): 27-50.

Lee, B. B., S. Cox and D. Roden. 2007. Have the big accounting firms lost their audit quality advantage? Evidence from the returns-earnings relation. Journal of Forensic Accounting 8(1-2): 271-286.

Lee, B. H. 2009. The infrastructure of collective action and policy content diffusion in the organic food industry. The Academy of Management Journal 52(6): 1247-1269.

Lee, C. and B. D. Clinton. 2018. "Are you lying to me?" Management accountants need to be able to detect mistruths and outright deception in order to help protect their companies. Strategic Finance (January): 42-47.

Lee, C. and D. Morse. 1990. Summary annual reports. Accounting Horizons (March): 39-50.

Lee, C. and G. Kapanowski. 2022. Present and future costing methods. Cost Management (May/June): 3-5.

Lee, C. and G. Kapanowski. 2022. More activity-based costing methods. Cost Management (March/April): 3-4.

Lee, C. and H. Yang. 2011. Organization structure, competition and performance measurement systems and their joint effects on performance. Management Accounting Research (June): 84-104.

Lee, C. and M. S. Park. 2013. Subjectivity in fair-value estimates, audit quality, and informativeness of other comprehensive income. Advances in Accounting: Incorporating Advances in International Accounting 29(2): 218-231.

Lee, C. and R. B. Welker. 2007. The effect of audit inquiries on the ability to detect financial misrepresentations. Behavioral Research In Accounting (19): 161-178.

Lee, C. and R. B. Welker. 2010. Does familiarity with an interviewee's white lying make it easier to detect the interviewee's deceptions? Journal of Forensic & Investigative Accounting 2(1): 1-36.

Lee, C. and R. B. Welker. 2011. Prior exposure to interviewee's truth-telling (baselining) and deception-detection accuracy in interviews. Behavioral Research In Accounting 23(2): 131-146.

Lee, C. and R. B. Welker. 2019. Do interviewers know more about falseness in an inquiry than they communicate in a direct lying assessment? Journal of Forensic Accounting Research 4(1): 3-24.

Lee, C. and U. Rackliffe. 2019. Football stadium: A diamond in the rough? IMA Educational Case Journal 12(2): 1-10.

Lee, C. and W. Wang. 2020. Strategy, accountants' activities and new product development performance. Advances in Accounting: Incorporating Advances in International Accounting (50): 100487.

Lee, C. and Y. Shih. 2021. Collaboration, strategic performance measurement systems, and competitiveness. Advances in Management Accounting (33): 77-95.

Lee, C., A. N. Martin and G. Kapanowski. 2022. Activity-based costing for a fast-changing world. Cost Management (November/December): 3-5.

Lee, C., A. N. Martin and G. Kapanowski. 2022. Alternative costing methods and strategies. Cost Management (July/August): 3-4.

Lee, C., A. N. Martin and G. Kapanowski. 2023. Changing perceptions within cost management. Cost Management (March/April): 3-4.

Lee, C., A. N. Martin and G. Kapanowski. 2023. From the editors. Cost Management (November/December): 3-4.

Lee, C., A. N. Martin and G. Kapanowski. 2023. Organization transformation. Cost Management (July/August): 3-4, 6.

Lee, C., A. N. Martin and G. Kapanowski. 2023. Reimagine cost management: All women authors edition. Cost Management (May/June): 3-6.

Lee, C., A. N. Martin and G. Kapanowski. 2023. Sustainable transformation: All women authors edition. Cost Management (September/October): 3-7.

Lee, C., A. N. Martin and G. Kapanowski. 2022. Tactics for transforming your business. Cost Management (September/October): 3-5.

Lee, C. and R. B. Welker. 2022. Usability of language features of emails for detecting misrepresentations. Journal of Forensic Accounting Research 7(1): 95-114.

Lee, C., D. C. Yen, K. Peng and H. Wu. 2010. The influence of change agents' behavioral intention on the usage of the activity based costing/management system and firm performance: The perspective of unified theory of acceptance and use of technology. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 314-324.

Lee, C., E. J. Lusk and M. Halperin. 2014. Content analysis for detection of reporting irregularities: Evidence from restatements during the SOX-era. Journal of Forensic & Investigative Accounting 6(1): 99-122.

Lee, C., G. Taylor, G. Kapanowski and G. Cokins. 2021. Spotlight on activity-based costing. Cost Management (November/December): 3-4.

Lee, C., J. E. Lee and M. S. Park. 2020. Do PCAOB inspections improve working capital accrual reliability? Evidence from the PCAOB annual versus Triennial inspection exposure. Accounting Horizons (June): 147-166.

Lee, C., J. Y. Lee and Y. Monden. 2005. Early evidence on the interactive effects involving product development organizations and target cost management. Advances in Management Accounting (14): 189-209.

Lee, C., K. Surysekar and T. Tian. 2022. Financial restatement and selling, general, and administrative (SG&A) cost stickiness. Journal of Forensic Accounting Research 7(1): 30-49.

Lee, C., M. Cefaratti and E. Rose-Green. 2016. The incremental benefit of a forensic accounting course to creativity. Journal of Forensic & Investigative Accounting 8(1): 157-167.

Lee, C., N. T. Churyk and B. D. Clinton. 2013. Detect fraud before catastrophe. Strategic Finance (March): 32-37.

Lee, C., N. T. Churyk and B. D. Clinton. 2013. Validating early fraud prediction using narrative disclosures. Journal of Forensic & Investigative Accounting 5(1): 35-57.

Lee, C., S. J. Ashford and P. Bobko. 1990. Interactive effects of "Type A" behavior and perceived control on worker performance, job satisfaction, and somatic complaints. The Academy of Management Journal 33(4): 870-881.

Lee, C. C., R. B. Welker and M. D. Odom. 2009. Features of computer-mediated, text-based messages that support automatable, linguistics-based indicators for deception detection. Journal of Information Systems (Spring): 5-24.

Lee, C. F. and C. Wu. 1988. Expectation formation and financial ratio adjustment processes. The Accounting Review (April): 292-306.

Lee, C. F. and C. Wu. 1993. Expectation formation and financial ratio adjustment processes: A reply. The Accounting Review (October): 953-955.

Lee, C. J. 1984. The speed of adjustment of financial ratios: An error-in-variable problem. Journal of Accounting Research (Autumn): 776-781.

Lee, C. J. 1985. Stochastic properties of cross-sectional financial data. Journal of Accounting Research (Spring): 213-227.

Lee, C. J. 1988. Inventory accounting and earnings/price ratios: A puzzle. Contemporary Accounting Research 5(1): 371-388.

Lee, C. J. 2001. Financial restructuring of state owned enterprises in China: The case of Shanghai Sunve Pharmaceutical Corporation. Accounting, Organizations and Society 26(7-8): 673-689.

Lee, C. J. and C. Chen. 1990. Structural changes and the forecasting of quarterly accounting earnings in the utility industry. Journal of Accounting and Economics (July): 93-122.

Lee, C. J. and C. R. Petruzzi. 1989. Inventory accounting switch and uncertainty. Journal of Accounting Research (Autumn): 277-296.

Lee, C. J. and D. A. Hsieh. 1985. Choice of inventory accounting methods: Comparative analyses of alternative hypotheses. Journal of Accounting Research (Autumn): 468-485.

Lee, C. J. and Z. Gu. 1998. Low balling, legal liability and auditor independence. The Accounting Review (October): 533-555.

Lee, C. J., C. Liu and T. Wang. 1999. The 150-hour rule. Journal of Accounting and Economics (April): 203-228.

Lee, C. J., L. Y. Li and H. Yue. 2006. Performance, growth and earnings management. Review of Accounting Studies 11(2-3): 305-334.

Lee, C. M. C. 1992. Discussion of “Corporate disclosure and price discovery associated with NYSE temporary trading halts”. Contemporary Accounting Research 8(2): 532-539.

Lee, C. M. C. 1992. Earnings news and small traders: An intraday analysis. Journal of Accounting and Economics (June-September): 265-302.

Lee, C. M. C. 1999. Commentaries based on the 1999 Doctoral Consortium: Accounting-based valuation: Impact on business practices and research. Accounting Horizons (December): 413-425. (A focus on the discounted residual income model).

Lee, C. M. C. 2001. Market efficiency and accounting research: A discussion of ‘capital market research in accounting’ by S. P. Kothari. Journal of Accounting and Economics (September): 233-253.

Lee, C. M. C. 2010. Estimating the Cost of Capital Implied by Market Prices and Accounting Data by Peter Easton. The Accounting Review (March): 745-747.

Lee, C. M. C. and C. Zhu. 2022. Active funds and bundled news. The Accounting Review (January): 315-339.

Lee, C. M. C. and E. M. Watts. 2021. Tick size tolls: Can a trading slowdown improve earnings news discovery? The Accounting Review (May): 373-401.

Lee, C. M. C. and Q. Zhong. 2022. Shall we talk? The role of interactive investor platforms in corporate communication. Journal of Accounting and Economics (November-December): 101524.

Lee, C. M. C., K. K. LI and R. Zhang. 2015. Shell games: The long-term performance of Chinese reverse-merger firms. The Accounting Review (July): 1547-1589.

Lee, D. S. 2022. Case study: What does diversity mean in a global organization? Harvard Business Review (May/June): 148-153.

Lee, D. S., J. Han, W. Wu and C. W. Chow. 2005. Corporate governance and investor reaction to reported earnings: An exploratory study of listed Chinese companies. Advances in International Accounting 18: 1-25.

Lee, E., J. Lee and J. Lee. 2006. Reconsideration of the winner-take-all hypothesis: Complex networks and local bias. Management Science (December): 1838-1848.

Lee, E., M. Walker and C. Zeng. 2014. Do Chinese government subsidies affect firm value? Accounting, Organizations and Society 39(3): 149-169.

Lee, E., N. Strong and Z. Zhu. 2014. Did regulation fair disclosure, SOX, and other analyst regulations reduce security mispricing? Journal of Accounting Research (June): 733-774.

Lee, E. G. 1925. The accountant's office organization. Journal of Accountancy (June): 470-473.

Lee, F., D. Vogel and M. Limayem. 2003. Virtual community informatics: A review and research agenda. The Journal of Information Technology Theory and Application (JITTA) 5(1): 47-61.

Lee, G. and N. L. Fargher. 2018. The role of the audit committee in their oversight of whistle-blowing. Auditing: A Journal of Practice & Theory 37(1): 167-189.

Lee, G., V. Naiker and C. R. Stewart. 2022. Audit office labor market proximity and audit quality. The Accounting Review (March): 317-347.

Lee, G. A. 1973. The development of Italian bookkeeping 1211-1300. Abacus 9(2): 137-155.

Lee, G. A. 1973. The Florentine Bank ledger fragments of 1211: Some new insights. Journal of Accounting Research (Spring): 47-61.

Lee, G. A. 1977. The coming of age of double entry: The Giovanni Farolfi ledger of 1299-1300. The Accounting Historians Journal 4(2): 79-95.

Lee, G. A. 1981. The Francis Willughby executorship accounts, 1672-1682: An early double-entry system in England. The Accounting Review (July): 539-553.

Lee, G. A. 1989. Manuscript additions to the Edinburgh University copy of Luca Pacioli's Summa de Arithmetica. Abacus 25(2): 125-134.

Lee, G. K. and S. Paruchuri. 2008. Entry into emergent and uncertain product-markets: The role of associative rhetoric. The Academy of Management Journal 51(6): 1171-1188.

Lee, H., X. Wang and R. B. Dull. 2023. Designing a classifying system for nonprofit organizations using textual contents from the mission statement. Journal of Information Systems (Fall): 33-58.

Lee, H. C. 1964. On information technology and organization structure. The Academy of Management Journal 7(3): 204-210.

Lee, H. C. B., J. M. Cruz and R. Shankar. 2018. Corporate social responsibility (CSR) issues in supply chain competition: Should greenwashing be regulated? Decision Sciences 49(6): 1088-1115. (Greenwashing refers to dishonest firms who only claim to be green).

Lee, H. L. 2004. The triple-A supply chain. Harvard Business Review (October): 102-112. ("Only supply chains that are agile, adaptable, and aligned provide companies with sustainable competitive advantage.").

Lee, H. L. 2010. Don't tweak your supply chain - Rethink it end to end. Harvard Business Review (October): 62-69.

Lee, H. L. and S. Whang. 2001. Winning the last mile of e-commerce. MIT Sloan Management Review (Summer): 54-62.

Lee, H. S., A. L. Nagy and A. B. Zimmerman. 2019. Audit partner assignments and audit quality in the United States. The Accounting Review (March): 297-323.

Lee, H. S., X. L. Lee and H. Sami. 2015. Conditional conservatism and audit fees. Accounting Horizons (March): 83-113.

Lee, J. 2016. Can investors detect managers' lack of spontaneity? Adherence to predetermined scripts during earnings conference calls. The Accounting Review (January): 229-250.

Lee, J. 2022. Taxes: Unlocking cash flow with the R&D tax credit. Strategic Finance (June): 15-16.

Lee, J. and D. Zhu. 2011. When costs are unequal and unknown: A subtree grafting approach for unbalanced data classification. Decision Sciences 42(4): 803-829.

Lee, J., M. Z. Elbashir, H. Mahama and S. G. Sutton. 2014. Enablers of top management team support for integrated management control systems innovations. International Journal of Accounting Information Systems 15(1): 1-25.

Lee, J., S. Ramamoorti and L. Zelazny. 2021. Whistleblowing intentions for internal auditors: Why psychological safety is critically important. The CPA Journal (August/September): 46-51.

Lee, J. E., R. Glasscock and M. S. Park. 2017. Does the ability of operating cash flows to measure firm performance improve during periods of financial distress? Accounting Horizons (March): 23-35.

Lee, J. F. 1951. Accounting problems of construction contractors. N.A.C.A. Bulletin (January): 570-576.

Lee, J. Y. 1987. Developing a pricing system for a small business. Management Accounting (March): 50-53.

Lee, J. Y. 1987. Managerial Accounting Changes for the 1990's. Mckay Business Systems.

Lee, J. Y. 1990. Activity-based costing at Cal Electronic Circuits. Management Accounting (October): 36-38.

Lee, J. Y. 1991. The service sector: Investing in new technology to stay competitive. Management Accounting (June): 45-48.

Lee, J. Y. 2003. Cost system research perspectives. Advances in Management Accounting (11): 39-57.

Lee, J. Y. 2011. Using a management accounting perspective to evaluate the production of future accounting professionals. Advances in Management Accounting (19): 161-171.

Lee, J. Y. and Y. Moden. 1996. Kaizen costing: Its structure and cost management functions. Advances in Management Accounting (5): 27-40.

Lee, J. Y. and J. K. Winch. 1998. From push to pull: Management's control system modification for manufacturing change. Advances in Management Accounting (6): 75-92. (Summary).

Lee, J. Y. and P. Nefcy. 1997. The anatomy of an effective HMO cost management system. Management Accounting (January): 49-52, 54.

Lee, J. Y., G. Growe, M. DeBruine and I. Cha. 2015. Measuring the impact of the 2007-2009 financial crisis on the performance and profitability of U.S. regional banks. Advances in Management Accounting (25): 181-206.

Lee, J. Y., R. Jacob and M. Ulinski. 1994. Activity-based costing and Japanese cost management techniques: A comparison. Advances In Management Accounting (3): 179-196. (Summary).

Lee, K. and J. M. Pennings. 2002. Mimicry and the market: Adoption of a new organizational form. The Academy of Management Journal 45(1): 144-162.

Lee, K. and R. Menon. 2019. The effects of subjectivity on manager and auditor reporting. The Accounting Review (September): 273-295.

Lee, K. and S. F. Schantl. 2019. Financial reporting and credit ratings: On the effects of competition in the rating industry and rating agencies' gatekeeper role. Journal of Accounting Research (May): 545-600.

Lee, K., M. Aleksanyan, E. Harris and M. Manochin. 2023. Throwing in the towel: What happens when analysts' recommendations go wrong? Contemporary Accounting Research 40(3): 1576-1604.

Lee, K. L. 1907. Fraternal life insurance. Journal of Accountancy (July): 185-190.

Lee, K. L. 1907. Fraternal life insurance: Part II. Journal of Accountancy (September): 369-374.

Lee, L. and G. Casterella. 2023. A mental model approach to teaching database querying skills with SQL and Alteryx. Journal of Accounting Education (64): 100858.

Lee, L. and U. Ramsey. 2021. Certified professional employer organizations: The first four years: The IRS program shifts responsibility for paying wages and collecting and remitting income and employment taxes from businesses to CPEOs. Journal of Accountancy (July): 42-44, 46, 48.

Lee, L., A. Evans and T. Downen. 2020. Golf, networking, and accounting education: A gendered approach. Journal of Accounting Education (52): 100681.

Lee, L., E. Shifflett and T. Downen. 2019. Teaching excel shortcuts: A visualization and game-based approach. Journal of Accounting Education (48): 22-32.

Lee, L., S. Petter, D. Fayard and S. Robinson. 2011. On the use of partial least squares path modeling in accounting research. International Journal of Accounting Information Systems 12(4): 305-328.

Lee, L. F., A. P. Hutton and S. Shu. 2015. The role of social media in the capital market: Evidence from consumer product recalls. Journal of Accounting Research (May): 367-404.

Lee, L. C. and N. M. Bedford. 1969. An information theory analysis of the accounting process. The Accounting Review (April): 256-275.

Lee, L. F. 2012. Incentives to inflate reported cash from operations using classification and timing. The Accounting Review (January): 1-33.

Lee, L. F. and A. K. Lo. 2016. Do opinions on financial misstatement firms affect analysts' reputation with investors? Evidence from reputational spillovers. Journal of Accounting Research (September): 1111-1148.

Lee, L. S. 1966. Feedback - A key to engineering cost control. Management Accounting (September): 45-50.

Lee, L. S. and E. Green. 2015. Systems thinking and its implications in enterprise risk management. Journal of Information Systems (Summer): 195-210.

Lee, L. S. and W. D. Brink. 2020. Trust in cloud-based services: A framework for consumer adoption of software as a service. Journal of Information Systems (Summer): 65-85.

Lee, L. S., D. Appelbaum and R. D. Mautz. 2022. Blockchains: An experiential accounting learning activity. Journal of Emerging Technologies in Accounting 19(1): 181-197.

Lee, L. S., G. Casterella and B. Wray. 2021. Preparing for audit data analytics with the AICPA general ledger audit data standards. Journal of Emerging Technologies in Accounting 18(1): 131-157.

Lee, L. S., V. Hansen and W. Brink. 2020. Tax retirement savings decisions using an Excel spreadsheet approach. Issues in Accounting Education (August): 39-55.

Lee, M. and S. R. Cobia. 2013. Management accounting systems support start-up business growth. Management Accounting Quarterly (Spring): 1-17.

Lee, M. A. 1933. Production control as a remedy for the depression. N.A.C.A. Bulletin (October 1): 167-173.

Lee, M. D., S. M. MacDermid and M. L. Buck. 2000. Organizational paradigms of reduced-load work: Accommodation, elaboration, and transformation. The Academy of Management Journal 43(6): 1211-1226.

Lee, M. M. 1988. The challenge of EDP auditing. Management Accounting (March): 52-53.

Lee, M. T. and S. K. Widener. 2013. Culture and management control systems in today's high-performing firms. Management Accounting Quarterly (Winter): 11-18.

Lee, M. T. and S. K. Widener. 2016. The performance effects of using business intelligence systems for exploitation and exploration learning. Journal of Information Systems (Fall): 1-31.

Lee, P. and P. Tan. 1999. Instructional case: Worldwide Shipping Corporation Ltd: Early or late adoption of a new international accounting standard? Issues in Accounting Education (May): 211-231.

Lee, P., W Jiang and A. Anandarajan. 2005. Going concern report modeling: A study of factors influencing the auditor's decision. Journal of Forensic Accounting 6(1): 55-76.

Lee, P. M. and H. M. O'Neill. 2003. Ownership structures and R&D investments of U.S. and Japanese firms: Agency and stewardship perspectives. The Academy of Management Journal 46(2): 212-225.

Lee, R. and A. P. Curatola. 2015. Tax aggressiveness and the effects of potential detection for uncertain tax position reporting. Journal of Forensic & Investigative Accounting 7(2): 31-45.

Lee, R. and A. P. Curatola. 2017. Reactions to schedule UTP: How companies use Schedule UTP can provide the IRS with insight into the general reporting behavior toward uncertain tax positions. Strategic Finance (January): 50-54.

Lee, R. and A. P. Curatola. 2017. Does the content of pro forma earnings influence nonprofessional investors? Management Accounting Quarterly (Summer): 1-7.

Lee, R. and J. Lee. 2022. Taxes: Gas tax at the federal and state level. Strategic Finance (October): 17-18.

Lee, R. D. and R. W. Johnson. 1998. Public Budgeting Systems. Aspen Publishers.

Lee, R. P. and J. L. Johnson. 2010. Managing multiple facets of risk in new product alliances. Decision Sciences 41(2): 271-300.

Lee, R. T. 2013. Designing effective metrics. Journal of Corporate Accounting & Finance (July/August): 69-73.

Lee, R. T. 2013. How to integrate a global supply chain with finance. Journal of Corporate Accounting & Finance (September/October): 45-48.

Lee, R. T. 2013. Managing with metrics. Industrial Management (May/June): 16-21.

Lee, R. T. 2013. Plan and execute to improve ROI. Cincinnati Business Courier (May 26).

Lee, R. T. 2013. Target carrying costs. Industrial Engineer (August): 38-42.

Lee, R. T. 2013. When ‘harmless’ decisions destroy cash” Journal of Corporate Accounting & Finance (November/December).

Lee, R. T. 2014. How cost ratios can destroy value. Journal of Corporate Accounting & Finance (March/April): 13-18.

Lee, R. T. 2014. Making better offshoring and onshoring decisions. Journal of Corporate Accounting & Finance (September/October): 35-38.

Lee, R. T. 2014. Using audits to improve supply chain performance. Journal of Corporate Accounting & Finance (May/June): 45-50.

Lee, R. T. 2015. A method for aligning cash flow and contribution margins more effectively” Journal of Corporate Accounting & Finance (March/April): 1-6.

Lee, R. T. 2015. How we overstate ROI improvement projects. Cost Management (November/December): 16-20.

Lee, R. T. 2015. Three steps to improving project ROI performance. Cost Management (May/June): 22-27.

Lee, R. T. 2017. Cash to meet demand: Using lean and capacity management to improve cash flow performance. Cost Management (January/February): 15-21.

Lee, R. T. 2018. Strategic Cost Transformation: Using Business Domain Management to Improve Cost Data, Analysis, and Management. Business Expert Press.

Lee, R. T. 2020. A case for capacity and business domain. Cost Management (September/October): 5-15.

Lee, R. T. 2022. Is managerial accounting productive? Cost Management (September/October): 23-36.

Lee, R. T. 2023. When ROI analyses are wrong. Cost Management (March/April): 35-44.

Lee, R. T. and M. Mullins. 2022. Why decisions based on customer profitability make no cents. Cost Management (May/June): 6-14.

Lee, R. T. Sr. 2014. At Issue - Are cost savings mirages? Business Dynamics & Research at issue Paper #A12014-02.

Lee, R. T. Sr. 2014. Know your worth: Eliminate obsolete cost systems data. Business Dynamics & Research white paper #2014-01

Lee, R. T. Sr. 2014. Retirement time: Why you should stop using accounting data to do what it cannot do. Business Dynamics & Research at issue Paper #2014-03.

Lee, R. T. Sr. 2014. Understanding the health and productivity of your metrics. Business Dynamics & Research at issue Paper #2014-02.

Lee, R. T. Sr. 2016. Lies, Damn Lies and Cost Accounting: How Understanding Capacity Management Leads to Sounder Cost Information. Business Expert Press.

Lee, R. W. 1967. Top management's challenge to the accountant. Management Accounting (June): 9-13.

Lee, S. and I. Han. 2000. The impact of organizational contexts on EDI controls. International Journal of Accounting Information Systems 1(3): 153-177.

Lee, S. and Z. Rezaee. 2022. The effect of alleged financial statement fraud on audit fees and short interest. Journal of Forensic Accounting Research 7(1): 210-236.

Lee, S., S. Pandit and R. H. Willis. 2013. Equity method investments and sell-side analysts' information environment. The Accounting Review (November): 2089-2115.

Lee, S., S. R. Matsunaga and C. W. Park. 2012. Management forecast accuracy and CEO turnover. The Accounting Review (November): 2095-2122.

Lee, S., Z. Ling and Z. Rezaee. 2023. Securities and exchange commission comment letter disclosures and short sellers' front running. The Accounting Review (September): 375-400.

Lee, S. B. Jr. 1972. The 1969 tax reform act and employee moving expenses. Management Accounting (January): 31-32, 38.

Lee, S. M. 1969. Organizational identification of scientists. The Academy of Management Journal 12(3): 327-337.

Lee, S. M. 1969. Survey of Academy of Management authors. The Academy of Management Journal 12(4): 499-502.

Lee, S. M. 1971. Decision analysis through goal programming. Decision Sciences 2(2): 172-180.

Lee, S. M. 1971. An empirical analysis of organizational identification. The Academy of Management Journal 14(2): 213-226.

Lee, S. M. and L. J. Moore. 1974. Optimizing university admissions planning. Decision Sciences 5(3): 405-414.

Lee, S. M. and L. J. Moore. 1975. Optimizing university admissions planning: Reply to comment. Decision Sciences 6(1): 192-193.

Lee, S. M., F. Luthans and D. L. Olson. 1982. A management science approach to contingency models of organizational structure. The Academy of Management Journal 25(3): 553-566.

Lee, S. S. O. 1965. Korean accounting revaluation laws. The Accounting Review (July): 622-625.

Lee, T. 1984. Cash flows and net realizable values: Further evidence of the intuitive concepts. Abacus 20(2): 125-137.

Lee, T. 1991. Review essay: Professional foundations and theories of professional behavior. The Accounting Historians Journal 18(2): 193-203.

Lee, T. 1994. The changing form of the corporate annual report. The Accounting Historians Journal 21(1): 215-232.

Lee, T. 1996. Income and Value Measurement, 3rd edition revised. Thomson.

Lee, T. 2000. From the editors. The Academy of Management Journal 43(4): 535-537.

Lee, T. 2001. From the editors: On qualitative research in AMJ. The Academy of Management Journal 44(2): 215-216.

Lee, T. 2002. From the editors. The Academy of Management Journal 45(1): 9-11.

Lee, T. 2002. Henry Rand Hatfield and accounting biography. The Accounting Historians Journal 29(2): 123-130.

Lee, T. 2003. From the editors: Reflections on the first 18 Months. The Academy of Management Journal 46(1): 7-9.

Lee, T. 2004. Economic class, social status, and early Scottish Chartered Accountants. The Accounting Historians Journal 31(2): 27-51.

Lee, T. and T. W. Lee. 2004. From the editors: Thank you and goodbye. The Academy of Management Journal 47(6): 791-792.

Lee, T. A. 1971. The historical development of internal control from the earliest times to the end of the seventeenth century. Journal of Accounting Research (Spring): 150-157.

Lee, T. A. 1981. A survey of accountants' opinions on cash flow reporting. Abacus 17(2): 130-144.

Lee, T. A. 1982. Chambers and accounting communication. Abacus 18(2): 152-165.

Lee, T. A. 1983. The early debate on financial and physical capital. The Accounting Historians Journal 10(1): 25-50.

Lee, T. A., editor. 1988. The Evolution of Audit Thought and Practice. Garland.

Lee, T. A., editor. 1993. Cash Flow Reporting: A Recent History of an Accounting Practice. Garland.

Lee, T. A. 1997. The influence of Scottish accountants in the United States: The early case of the Society of Accountants in Edinburgh. The Accounting Historians Journal 24(1): 117-141.

Lee, T. A. 2000. A social network analysis of the founders of institutionalized public accountancy. The Accounting Historians Journal 27(2): 1-48.

Lee, T. A. 2006. Reply to commentary: The FASB and accounting for economic reality. Cunning plans, spinners, and ideologues: Blackadder and Baldrick try accounting for economic reality. Accounting and the Public Interest (6): 45-50.

Lee, T. A. 2006. The FASB and accounting for economic reality. Accounting and the Public Interest (6): 1-21.

Lee, T. A. 2008. A letter from a teenage accounting clerk in 1846: A hidden voice in a micro-history of modern public accountancy. The Accounting Historians Journal 35(2): 43-69.

Lee, T. A. 2009. Outliers in the professional project of Victorian public accountancy: David Souter Robertson, Chartered Accountant. The Accounting Historians Journal 36(2): 75-92.

Lee, T. A. 2022. An early public accountant's association with West India slavery. The Accounting Historians Journal 49(1): 55-59.

Lee, T. A. 2022. Using a city directory to identify and contextualize an early community of public accountants. The Accounting Historians Journal 49(2): 123-128.

Lee, T. A. 2023. On the asset-liability, revenue-expense tension in financial accounting. The Accounting Historians Journal 50(1): 69-75.

Lee, T. A. and P. W. Wolnizer. 2012. An intellectual memorial to Robert Raymond Sterling, accounting reformer. Accounting Horizons (March): 135-146.

Lee, T. H. 2009. Good news for coffee addicts. Harvard Business Review (June): 22.

Lee, T. H. 2010. Turning doctors into leaders. Harvard Business Review (April): 50-58.

Lee, T. H. and A. L. Duckworth. 2018. Organizational grit: Turning passion and perseverance into performance: The view from the healthcare industry. Harvard Business Review (September/October): 98-105.

Lee, T. H. and T. Cosgrove. 2014. Engaging doctors in the health care revolution. Harvard Business Review (June): 104-111.

Lee, T. H., B. Gerhart, I. Weller and C. O. Trevor. 2008. Understanding voluntary turnover: Path-specific job satisfaction effects and the importance of unsolicited job offers. The Academy of Management Journal 51(4): 651-671.

Lee, T. M. 2005. Discussion of Behavioral self-regulation of telework locations: Interrupting interruptions! Journal of Information Systems (Fall): 141-144.

Lee, T. M. and E. Plummer. 2007. Budget adjustments in response to spending variances: Evidence of ratcheting of local government expenditures. Journal of Management Accounting Research (19): 137-167.

Lee, T. W. and R. T. Mowday. 1987. Voluntarily leaving an organization: An empirical investigation of Steers and Mowday's model of turnover. The Academy of Management Journal 30(4): 721-743.

Lee, T. W., T. R. Mitchell, B. C. Holtom, L. S. McDaniel and J. W. Hill. 1999. The unfolding model of voluntary turnover: A replication and extension. The Academy of Management Journal 42(4): 450-462.

Lee, T. W., T. R. Mitchell, C. J. Sablynski, J. P. Burton and B. C. Holtom. 2004. The effects of job embeddedness on organizational citizenship, job performance, volitional absences, and voluntary turnover. The Academy of Management Journal 47(5): 711-722.

Lee, T. W., T. R. Mitchell, L. Wise and S. Fireman. 1996. An unfolding model of voluntary employee turnover. The Academy of Management Journal 39(1): 5-36.

Lee, V. S., ed. 2004. Teaching and Learning through Inquiry. Stylus Publishing.

Lee, W., J. Pittman and W. Saffar. 2020. Political uncertainty and cost stickiness: Evidence from national elections around the world. Contemporary Accounting Research 37(2): 1107-1139.

Lee, W. C. 1945. Modern payroll accounting is a "must". N.A.C.A. Bulletin (June 1): 887-902.

Lee, W. E. 2020. Sustainability in action. An experiential learning approach helps students understand how to address environmental sustainability issues in accounting. Strategic Finance (August): 48-53.

Lee, W. E. 2021. Books: Integrated management control models. Strategic Finance (July): 11. (Review of Rieder, L. and R. Lawson. Management Control with Integrated Planning: Models and Implementation for Sustainable Coordination).

Lee, W. E. and A. Perdana. 2023. Effects of experiential service learning in improving community engagement perception, sustainability awareness, and data analytics competency. Journal of Accounting Education (62): 100830.

Lee, W. E. and A. Perdana. 2023. Reprint of: Effects of experiential service learning in improving community engagement perception, sustainability awareness, and data analysis competency. Journal of Accounting Education (63): 100846.

Lee, W. E., V. Arunachalam and D. Schmidt. 2013. Effects of alternative short-session training methods on fraud detection: A performance and efficiency assessment. Journal of Forensic & Investigative Accounting 5(1): 126-150.

Lee, Y. 2008. The effects of employee stock options on credit ratings. The Accounting Review (September): 1273-1314.

Lee, Y. 2012. The effect of quarterly report readability on information efficiency of stock prices. Contemporary Accounting Research 29(4): 1137-1170.

Lee, Y. and L. Larwood. 1983. The socialization of expatriate managers in multinational firms. The Academy of Management Journal 26(4): 657-665.

Lee, Y., S. Ng, T.  Shevlin and A. Venkat. 2021. The effects of tax avoidance news on employee perceptions of managers and firms: Evidence from glassdoor.com ratings. The Accounting Review (May): 343-372.

Lee, Y. G. 2014. An examination of restructuring charges surrounding the implementation of SFAS 146. Review of Accounting Studies 19(2): 539-572.

Lee, Y. G. and M. Gargiulo. 2022. Escaping the survival trap: Network transition among early-career freelance songwriters. Administrative Science Quarterly 67(2): 339-377.

Lee-Mortimer, A. 2008. A continuing lean journey: An electronic manufacturer's adopting of Kanban. Assembly Automation 28(2): 103-112.

Leech, S. A. 1974. Profitability, rates of return and prices justification. Abacus 10(2): 147-159.

Leech, S. A. 1994. Discussion of integrating accounting and manufacturing information systems: An ABC and REA-based approach. Journal of Information Systems (Fall): 81-83.

Leech, S. A. 2001. Introduction: First International Research Symposium on Accounting Information Systems. International Journal of Accounting Information Systems 2(4): 193-194.

Leech, S. A. and S. G. Sutton. 2002. Knowledge management issues in practice: Opportunities for research. International Journal of Accounting Information Systems 3(2): 69-73.

Leech, T. 2010. SOX 404 & dangers of control frameworks. Cost Management (May/June): 6-14.

Leer, J. A. 1964. A logical approach to the statement of affairs. The Accounting Review (October): 1036-1039.

Lees, R. and E. Teach. 2012. Growing together: Ocean Spray's finance chief explains why his company's cooperative business model is so, well, fruitful. CFO (May): 36-38.

Leetaru, L. 2019. The wrong ways to strengthen culture. Harvard Business Review (July/August): 21-24.

Lefebvre, C. and L. Lin. 1990. Internationalization of accounting standards in the People’s Republic of China. The International Journal of Accounting 25(3): 170-183.

Leffler, E. E. 1920. Accounting for a professional institute. Journal of Accountancy (September): 174-179.

Leffler, M. P. and W. Hitchcock, eds. 2018. America First: The past and future of an idea. (September) Passport.

Lefkowitz, J. 1994. Sex-related differences in job attitudes and dispositional variables: Now you see them,... The Academy of Management Journal 37(2): 323-349.

Leftwich, R. 1980. Market failure fallacies and accounting information. Journal of Accounting and Economics (December): 193-211.

Leftwich, R. 1981. Evidence of the impact of mandatory changes in accounting principles on corporate loan agreements. Journal of Accounting and Economics (March): 3-36.

Leftwich, R. 1983. Accounting information in private markets: Evidence from private lending agreements. The Accounting Review (January): 23-42.

Leftwich, R. 1990. Aggregation of test statistics: Statistics vs. economics. Journal of Accounting and Economics (January): 37-44.

Leftwich, R. 2004. Discussion of: “Investor protection under unregulated financial reporting” (by Jan Barton and Gregory Waymire). Journal of Accounting and Economics (December): 117-128.

Leftwich, R. W. 1969. A Critical Analysis of Some Behavioral Assumptions Underlying R. J. Chambers' Accounting, Evaluation and Economic Behavior. University of Queensland Press. Review by J. G. Rhode.

Leftwich, R. W., R. L. Watts and J. L. Zimmerman. 1981. Voluntary corporate disclosure: The case of interim reporting. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 50-77.

Legere, J. 2017. T-Mobile's CEO on winning market share by trash-talking rivals. Harvard Business Review (January/February): 37-42.

Legoria, J. and J. A. Pendley. 2004. Auditor independence: An assessment of accounting and auditing enforcement releases and earnings management. Journal of Forensic Accounting (5): 311-336.

Legoria, J., K. D. Melendrez and J. K. Reynolds. 2013. Qualitative audit materiality and earnings management. Review of Accounting Studies 18(2): 414-442.

Legoria, J., K. J. Reichelt and J. S. Soileau. 2018. Auditors and disclosure quality: The case of major customer disclosures. Auditing: A Journal of Practice & Theory 37(3): 163-189.

Lehavy, R. 2002. Reporting discretion and the choice of fresh start values in companies emerging from chapter 11 bankruptcy. Review of Accounting Studies 7(1): 53-73.

Lehavy, R. 2009. Discussion of "Are earnings forecasts more accurate when accompanied by cash flow forecasts?" Review of Accounting Studies 14(2-3): 392-400.

Lehavy, R. and R. G. Sloan. 2008. Investor recognition and stock returns. Review of Accounting Studies 13(2-3): 327-361.

Lehavy, R., F. Li and K. Merkley. 2011. The effect of annual report readability on analyst following and the properties of their earnings forecasts. The Accounting Review (May): 1087-1115.

Lehman, C. M. 2003. Creating Dynamic Multimedia Presentations, 2e. South-Western Educational Publishing.

Lehman, C. M. and D. D. DuFrene. 2010. Business Communication with Teams Handbook. South-Western College Pub.

Lehman, C. R. 1992. "Herstory" in accounting: The first eighty years. Accounting, Organizations and Society 17(3-4): 261-285.

Lehman, C. and T. Tinker. 1987. The "real" cultural significance of accounts. Accounting, Organizations and Society 12(5): 503-522.

Lehman, G. 1999. Disclosing new worlds: A role for social and environmental accounting and auditing. Accounting, Organizations and Society 24(3): 217-241.

Lehman, G. 2004. Accounting, accountability, and religion: Charles Taylor's Catholic modernity and the malaise of a disenchanted world. Accounting and the Public Interest (4): 43-61.

Lehman, G. 2011. The management of sustainability: The art of interpretation. Journal of Applied Management Accounting Research (Winter): 75-88.

Lehman, M. and M. Weidenmier. 2007. Case study: Detecting shell companies with dynamic text comparisons. Journal of Forensic Accounting 8(1-2): 347-368.

Lehman, M., M. W. Watson and T. Jones. 2007. Flexing your super financial sleuth power. Journal of Accountancy (June): 50-53.

Lehman, M. W. 2008. Join the hunt. Journal of Accountancy (September): 46-50.

Lehman, M. W. and C. E. Herring. 2003. Creating interactive spreadsheets to provide immediate feedback. Journal of Accounting Education 21(4): 327-337.

Lehman, M. W. and C. M. Lehman. 1988. Interactive spreadsheet models reinforce accounting principles. Journal of Accounting Education 6(1): 131-137.

Lehman, M. W. and C. M. Lehman. 2001. On with the show! Strategic Finance (September): 56-61. (Related to making presentations).

Lehman, M. W. and D. L. Street. 1990. A taxonomy of content and citations in the Journal of Accounting Education (1983-1989). Journal of Accounting Education 8(1): 63-75.

Lehman, M. W., C. M. Lehman and J. Feazell. 2011. Dashboard your scorecard: Unleash the power of Excel for visual data analysis. Journal of Accountancy (February): 20-27.

Lehmann, B. N. and D. M. Modest. 2005. Diversification and the optimal construction of basis portfolios. Management Science (April): 581-598.

Lehmann, C. M. 2010. Internal controls: A compendium of short cases. Issues in Accounting Education (November): 741-754.

Lehmann, C. M. 2012. Integrating generalized audit software and teaching fraud detection in information systems auditing courses. Journal of Forensic & Investigative Accounting 4(1): 319-368.

Lehmann, C. M. 2015. Case: Asset misappropriation schemes: Short cases for use in the classroom. Journal of Forensic & Investigative Accounting 7(2): 340-362.  (The page numbers of this paper overlap with the Nikitkov and Stone paper. This paper should start at page 390).

Lehmann, C. M. 2017. A teaching case using the elements of the Foreign Corrupt Practices Act (FCPA). Journal of Forensic & Investigative Accounting 9(3): 903-918.

Lehmann, C. M. and C. D. Heagy. 2006. An introduction to the clinical case representation paradigm for information systems research. Journal of Information Systems (Spring): 87-101.

Lehmann, C. M. and C. D. Heagy. 2014. Organizing information into useful management reports: Short cases to illustrate reporting principles and coding. Journal of Accounting Education 32(2): 130-145.

Lehmann, C. M. and C. D. Heagy. 2017. A case study of fraud concerns at Homeowners' Association. Issues in Accounting Education (February): 67-77.

Lehmann, C. M. and C. S. Norman. 2006. The effects of experience on complex problem representation and judgment in auditing: An experimental investigation. Behavioral Research in Accounting (18): 65-83.

Lehmann, C. M., C. D. Heagy and C. S. Norman. 2007. The evaluation of application controls in accounting software: A short instructional case. Journal of Information Systems (Fall): 87-98.

Lehmann, C. M., C. D. Heagy and V. L. Willson. 2011. A realistic test of transfer: Do novices in established groups represent problems similarly to experienced information systems professionals after group interaction? Issues in Accounting Education (February): 39-65.

Lehmann, C. M., I. Abdullah and A. G. Brink. 2018. Pressure to commit fraud in the workplace: Two teaching cases addressing fraud and whistleblower protection. Journal of Forensic & Investigative Accounting 10(2): 281-286.

Lehmann, D. 2020. Building a next-generation internal audit organization structure. The CPA Journal (October/November): 86-87.

Lehmann, D. 2020. Next-generation internal audit governance. The CPA Journal (April): 62-63.

Lehmann, D. and M. Thor. 2020. The next generation of internal audit: Harnessing value from innovation and transformation. The CPA Journal (January): 60-61.

Lehmann, D. R. 1972. Preference among similar alternatives. Decision Sciences 3(4): 64-82.

Lehmann, N. 2019. Do corporate governance analysts matter? Evidence from the expansion of governance analyst coverage. Journal of Accounting Research (June): 721-761.

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Lehmer, T., B. Lourie and D. Shanthikumar. 2022. Brokerage trading volume and analysts' earnings forecasts: A conflict of interest? Review of Accounting Studies 27(2): 441-476.

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Lehnberg, V. B. 1952. Cost accounting for motor freight terminals. The Accounting Review (April): 215-220.

Lehtonen, T. 2007. DRG-based prospective pricing and case-mix accounting - Exploring the mechanisms of successful implementation. Management Accounting Research (September): 367-395.

Lei, L., Y. Li and Y. Luo. 2019. Social media and voluntary nonfinancial disclosure: Evidence from Twitter presence and corporate political disclosure. Journal of Information Systems (Summer): 99-128.

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Leibowicz, B. 2008. Tax controversies in New York. The CPA Journal (November): 42-45.

Leibowicz, B. 2011. Independent contractor or employee? A complex answer with tax and legal consequences. The CPA Journal (June): 46-55.

Leibowicz, B. 2013. Reporting foreign investments and activities. The CPA Journal (July): 52-59.

Leibowitz, M. A. and A. Reinstein. 2009. Help for solving CPAs ethical dilemmas. Journal of Accountancy (April): 30-35.

Leibs, S. 2010. Eat my dust: Ford's Lewis Booth on cash flow, corporate culture, and the competitive spirit. CFO (January/February): 42-47.

Leibs, S. 2010. Years of finance: On our silver anniversary, a look at the past, present, and future of the CFO. CFO (January/February): 50-55 .

Leibs, S. 2011. GM's Chris Liddell takes stock. CFO (March): 12 and 63.

Leibs, S. 2012. Adobe remolds itself: CFO Mark Garrett describes what is takes to remain resilient in the fast-changing technology sector. CFO (March): 44-46.

Leibs, S. 2012. Going for the green: An energy company CFO explains why finance executives should make sales calls. CFO (April): 36-38.

Leibs, S. 2012. We will survive. CFO (April): 27-28. (Leadership is the sum of the actions you do or don't take).

Leibs, S. and M. Furman. 2011. Think (again): As IBM marks its centennial, its finance team plays a critical role in driving continuous transformation. CFO (July/August): 52-56.

Leiby, J. 2018. The role of consultants and management prestige in management control system adoption. Accounting, Organizations and Society (66): 1-13.

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Levin, B. and L. Downes. 2022. Every company needs a political strategy today: Five principles will help leaders take decision action when fast-moving laws and regulations conflict with stakeholder values. MIT Sloan Management Review (Fall): 1-4. (Summary).

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Levin, D. Z. and T. R. Kurtzberg. 2020. Sustaining employee networks in the virtual workplace. MIT Sloan Management Review (Summer): 13-15.

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Levin, M. H. 2009. New York raises taxes to cover plummeting receipts. The CPA Journal (August): 48-51.

Levin, M. H. 2010. New federal tax legislation. The CPA Journal (April): 46-47.

Levin, M. H. 2012. New York enacts an on-time budget for the second straight year. The CPA Journal (July): 54-55.

Levin, M. H. 2013. Tax provisions of New York's 2013/2014 Budget Act. The CPA Journal (October): 48-51.

Levin, M. H. 2014. New York State's 2014/2015 Budget Act: Provisions affecting businesses. The CPA Journal (December): 45-49.

Levin, M. H. 2014. New York State's 2014/2015 Budget Act: Provisions affecting individuals, estates, and trusts. The CPA Journal (December): 40-44.

Levin, M. H. 2016. Some New York homeowners to receive a real property tax credit. The CPA Journal (January): 10.

Levin, M. H. 2016. Supreme Court rules that two states may not tax the same income. The CPA Journal (January): 58-59.

Levin, M. H. 2017. Tax provisions of New York State's 2016/2017 Budget Act. The CPA Journal (January): 12-15.

Levin, M. H. 2015. Deducting educational expenses on the New York State personal income tax return: A case of permissible double-dipping. The CPA Journal (January): 56-57.

Levin, M. H. 2022. Tax provision of the Marijuana Regulation and Taxation Act. The CPA Journal (May/June): 50-51.

Levin, M. L. 2014. Tax scams déjà vu - The IRS's annual 'dirty dozen'. The CPA Journal (December): 28-30, 32-34.

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Levine, E. and N. Shah. 2022. Nine valuation mistakes for business owners to avoid. The CPA Journal (January/February): 13-16.

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Levine, M. E. 2022. Working with CPAs in the wealth management business: A reflection. The CPA Journal (May/June): 8-9.

Levine, M. E. and J. Mackey. 2017. Humans versus robots: Who to turn to for investment advice? The CPA Journal (May): 6-7. ("The lesson is clear: the technological juggernaut progresses whether people want it to or not." To adapt, focus on providing high-value services that a computer cannot do well).

Levine, M. L. 2013. The IRS's 'dirty dozen' tax scams: A guide for tax professionals and taxpayers. The CPA Journal (June): 48-50.

Levine, M. L. and P. A. Feigin. 2014. Crowdfunding provisions under the new rule 506(c). The CPA Journal (June): 46-51. (Crowdfunding refers to using social media web sites (e.g., Facebook and LinkedIn) to raise small amounts of capital).

Levine, S. and P. E. White. 1961. Exchange as a conceptual framework for the study of interorganizational relationships. Administrative Science Quarterly 5(4): 583-601.

Levine, S. S. 2012. Book review: Rethinking the Knowledge Controversy in Organization Studies: A Generative Uncertain Perspective by W. R. Nord, A. F. Connell. Administrative Science Quarterly 57(3): 537-540.

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Levinsohn, A. 2000. Insurers go public. Strategic Finance (July): 68-73.

Levinsohn, A. 2000. The coming of the financial services bazaar? Strategic Finance (April): 40-47.

Levinsohn, A. 2000. Tracking stock: An old corporate finance technique gains new currency - and controversy. Strategic Finance (September): 62-67. (Tracking stock is stock issued on a subsidiary, division, product line, or business unit).

Levinsohn, A. 2001. The promise of web-powered 401(k) plans. Strategic Finance (July): 40-45.

Levinsohn, A. 2001. The wild, wired world of e-finance. Strategic Finance (April): 26-32.

Levinsohn, A. 2002. Capturing elusive value in M&A. Strategic Finance (May): 36-40.

Levinsohn, A. 2002. New geopolitics spotlights political risk management. Strategic Finance (January): 38-43.

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Levitsky, S. and D. Ziblatt. 2018. How Democracies Die: What History Reveals about Our Future. Viking.

Levitsky, S. and D. Ziblatt. 2019. How Democracies Die. Crown.

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Levitt, A. 1998. The importance of high quality accounting standards. Accounting Horizons (March): 79-82.

Levitt, A. 2015. Putting the public first. The CPA Journal (October): 16.

Levitt, A. and P. Dwyer. 2002. Take on the Street: What Wall Street and Corporate America Don't Want You To Know. Pantheon Books.

Levitt, A. and R. C. Breeden. 2009. Stepping up investor protection. The CPA Journal (June): 6-12.

Levitt, B. and C. Nass. 1989. The lid on the garbage can: Institutional constraints on decision making in the technical core of college-text publishers. Administrative Science Quarterly 34(2): 190-207.

Levitt, H. J. 2003. Why hierarchies thrive. Harvard Business Review (March): 96-102.

Levitt, S. C. 2009. Recognizing and avoiding a will contest. The CPA Journal (July): 58-59.

Levitt, S. D. and S. J. Dubner. 2005. Freakonomics: A Rogue Economist Explores the Hidden Side of Everything. William Morrow.

Levitt, T. 1983. After the sale is over. Harvard Business Review (September/October): 87-93.

Levitt, T. 2002. Creativity is not enough. Harvard Business Review (August): 137-144. (Reprint of Levitt's 1963 HBR article).

Levitt, T. 2004. Marketing myopia: Sustained growth depends on how broadly you define your business - and how carefully you gauge your customer's needs. Harvard Business Review (July/August): 138-149. (Reprint of Levitt's 1960 HBR article).

Levitt, T. 2006. What business are you in? Classic advice from Theodore Levitt, 1925-2006. Harvard Business Review (October): 126-138. (Excepts from some of Levitt's 26 HBR articles).

Levy, D. M. 2008. Wanted: Time to think. MIT Sloan Management Review (Fall): 21-24.

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Levy, F. K. 1966. An application of heuristic problem solving to accounts receivable management. Management Science (February): B236-B244.

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Levy, H. 2016. The ASB interpretations. The CPA Journal (February): 48.

Levy, H. 2020. Criticizing government accounting. The CPA Journal (December/January): 20-21.

Levy, H. and R. Shalev. 2017. Bond repurchase objectives and the repurchase method choice. Journal of Accounting and Economics (April-May): 385-403.

Levy, H., R. Shalev and E. Zur. 2018. The effect of CFO personal litigation risk on firms disclosure and accounting choices. Contemporary Accounting Research 35(1): 434-463.

Levy, H. B. 2015. A fresh look at fraud risk. The CPA Journal (October): 6-10.

Levy, H. B. 2015. Finding the forest among the trees: Overcoming overload and achieving greater disclosure effectiveness. The CPA Journal (July): 6-10.

Levy, H. B. 2015. Putting the decades-long 'plain paper' debate to rest. The CPA Journal (November): 10-13.

Levy, H. B. 2015. Regulating audit committees: Isn't it time for the SEC to step up to the plate? The CPA Journal (December): 10-12.

Levy, H. B. 2015. Was GAAP ever 'generally accepted'? The CPA Journal (May): 12-13.

Levy, H. B. 2016. Depreciable asset lives. The CPA Journal (September): 6-9.

Levy, H. B. 2016. Fighting fraud - and serving famous frankfurters - for over a century. The CPA Journal (October): 6-8.

Levy, H. B. 2016. Old habits are hard to break the expectation gap and the case against careless use of outdated language. The CPA Journal (May): 12-14.

Levy, H. B. 2016. Searching for buried treasure: The elusive completeness assertion for revenue. The CPA Journal (November): 56-57. (Auditing traps).

Levy, H. B. 2016. Searching for buried treasure: The elusive completeness assertion for revenue, Part 2. The CPA Journal (December): 54-55.

Levy, H. B. 2016. The author responds. The CPA Journal (November): 14.

Levy, H. B. 2016. Unsolved problems in auditing. The CPA Journal (February): 24-30.

Levy, H. B. 2016. What auditors need to know about SOX Section 404(a) reports. The CPA Journal (February): 14-15.

Levy, H. B. 2017. A proper risk-based approach to the search for unrecorded liabilities. The CPA Journal (November): 59.

Levy, H. B. 2017. Another call for less onerous CPA licensing regulation. The CPA Journal (February): 15-17.

Levy, H. B. 2017. Auditing fair value and other accounting estimates. The CPA Journal (February): 62-63.

Levy, H. B. 2017. Distinguishing agreed-upon procedures from consulting engagements and reports. The CPA Journal (July): 62-64.

Levy, H. B. 2017. Has the DOL pushed the ASB too far? Push back -- Now! The CPA Journal (August): 8-11.

Levy, H. B. 2017. Has the SEC awakened a sleeping giant? The familiarity threat to auditor independence. The CPA Journal (January): 54-57.

Levy, H. B. 2017. How many engagement inspections is too many?: Streamlining the scope of quality control inspections. The CPA Journal (August): 57-58.

Levy, H. B. 2017. How to report internal control deficiencies. The CPA Journal (October): 56-57.

Levy, H. B. 2017. 'Plain paper' financial statements: Back to the future? The CPA Journal (July): 20-22.

Levy, H. B. 2017. Reporting on restatement adjustments after an auditor change. The CPA Journal (May): 58-59.

Levy, H. B. 2017. The costs of running employee benefit plans: A flaw in FASB's standards. The CPA Journal (March): 58-59.

Levy, H. B. 2017. The other expectations gap in auditing. The CPA Journal (February): 10-11.

Levy, H. B. 2017. Use of 'Composite' (or 'Group') versus 'Component' and 'Unit' depreciation. The CPA Journal (June): 68-69.

Levy, H. B. 2018. Disclosure of pending accounting changes. The CPA Journal (November): 60-62.

Levy, H. B. 2018. Maintaining auditor independence when giving accounting assistance and advice. The CPA Journal (October): 44-46.

Levy, H. B. 2018. 'Net realizable value' is the new 'market': The effects of ASU 2015-11 and other inventory valuation issues. The CPA Journal (June): 64-65.

Levy, H. B. 2018. Overcoming disclosure overload and achieving greater disclosure effectiveness: A status report. The CPA Journal (March): 64-65.

Levy, H. B. 2018. Recent SEC disclosure simplification rules adopted. The CPA Journal (November): 12-13.

Levy, H. B. 2018. Reissuing an audit report on comparative financial statements after an auditor change. The CPA Journal (April): 68-69.

Levy, H. B. 2018. Reporting on audits conducted under dual standards. The CPA Journal (May): 62-63.

Levy, H. B. 2018. The audit report returns to its roots: An historical perspective on critical audit matters. The CPA Journal (February): 66-68.

Levy, H. B. 2019. Can privately held and government entities present condensed interim financial information? The CPA Journal (February): 15-16.

Levy, H. B. 2019. Liquidation basis accounting and reporting. The CPA Journal (July): 54-57.

Levy, H. B. 2019. Modifications to audit reports that do not affect the audit opinion. The CPA Journal (August): 59-62.

Levy, H. B. 2019. The essence of effective analytical procedures. The CPA Journal (October): 58-60.

Levy, H. B. 2019. The truth about workpaper sign-offs. The CPA Journal (April): 66-67.

Levy, H. B. 2020. Financial reporting and auditing implications of the COVID-19 pandemic. The CPA Journal (May): 26-33.

Levy, H. B. 2020. History of the auditing world, Part 1. The CPA Journal (October/November): 50-55.

Levy, H. B. 2020. Preparing for peer review in a pandemic. The CPA Journal (July/August): 56-57.

Levy, H. B. 2022. Government accounting and auditing. The CPA Journal (March/April): 52-57.

Levy, J. 2021. Ages of American Capitalism: A History of the United States. Random House.

Levy, L. E. 1969. Off balance sheet financing. Management Accounting (May): 12-14.

Levy, M. A. 1990. Sun Microsystems automates financial reporting. Management Accounting (January): 24-27.

Levy, M. J. Jr. 1966. [Update to a review of "The role of the military in underdeveloped countries"]. Administrative Science Quarterly 11(1): 146.

Levychin, R. 2018. Why your CQ is just as important as your IQ (and EQ): Cultural intelligence is increasingly important for business success. Journal of Accountancy (February): 46-49. (EQ or emotional quotient measures one's ability to connect to people on an emotional level. CQ or cultural quotient measures one's ability to interact with people from other cultures).

LAA-LAW | LAX-LEV | LEW-LIV | LIW-LZ