Management And Accounting Web

Main Bibliography
Section O

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

A  |  B  | C  |  D  |  E  |  F  |  G  |  HI  |  J  |  K  |  L  |  M

  N  |  O  |  P  |  Q  |  R  |  S  |  T  | U  |  V  |  W  |  X Y Z

Ó hÓgartaigh, C., M. Ó hÓgartaigh and I. Jeacle. 2002. "How it essentially was": Truth claims in history and accounting. The Accounting Historians Journal 29(1): 37-58. (JSTOR link).

Oakes, L. S. and M. A. Covaleski. 1994. A historical examination of the use of accounting-based incentive plans in the structuring of labor-management relations. Accounting, Organizations and Society 19(7): 579-599.

Oakes, L. S. and P. J. Miranti Jr. 1996. Louis D. Brandeis and standard cost accounting: A study of the construction of historical agency. Accounting, Organizations and Society 21(6): 569-586.

Oakes, L. S., B. Townley and D. J. Cooper. 1998. Business planning as pedagogy: Language and control in a changing institutional field. Administrative Science Quarterly 43(2): 257-292. (JSTOR link).

Oakes, L. S., M. A. Covaleski and M. W. Dirsmith. 1999. Labor's changing responses to management rhetorics: A study of accounting-based incentive plans during the first half of the 20th century. The Accounting Historians Journal 26(2): 133-162. (JSTOR link).

Oakley, B., R. M. Felder, R. Brent and I. Elhajj. 2004. Turning student groups into effective teams. J. Student Centered Learning 2(1): 9-34.

Oakey, F. 1914. Determination of the net profit of the Panama Canal. Journal of Accountancy (September): 181-195.

Oakey, F. 1915. Standardization of financial statements. Journal of Accountancy (September): 179-185.

Oakey, F. 1921. Auditing Federal Reserve Banks. Journal of Accountancy (November): 334-341.

Oakhill, F. E. 1946. Control of maintenance costs. N.A.C.A. Bulletin (October 1): 225-231.

Oaklander, H. and E. A. Fleishman. 1964. Patterns of leadership related to organizational stress in hospital settings. Administrative Science Quarterly 8(4): 520-532. (JSTOR link).

Oakleaf, R. B. 1970. The mall: Treasure trove or trap. Management Accounting (June): 41-43.

Oakleaf, R. B. 1972. Retail trade ROI. Management Accounting (October): 25-26, 28.

Oakley, A. 2002. Reconstructing Economic Theory: The Problem of Human Agency. Edward Elgar Publications.

Oakshott, L. 2009. Essential Quantitative Methods: For Business, Management and Finance. Palgrave Macmillan.

Oats, L. and P. Sadler. 2004. Political suppression or revenue raising? Taxing newspapers during the French revolutionary war. The Accounting Historians Journal 31(1): 93-128. (JSTOR link).

Oats, L. and P. Sadler. 2008. Accounting for the Stamp Act crisis. The Accounting Historians Journal 35(2): 101-143. (JSTOR link).

Oates, N. E. and C. B. Brown. 2007. Time to rethink your 401(k) plan? Journal of Accountancy (May): 50-52.

Oates, T. A. and M. H. Spencer. 1962. A system of retirement frequencies for depreciable assets. The Accounting Review (July): 452-459. (JSTOR link).

Ober, H. 1922. "Causes of examination failure". Journal of Accountancy (May): 388-389.

Oberg, W. 1963. Management and the international scene: A symposium II. Cross-cultural perspectives on management principles. The Academy of Management Journal 6(2): 129-143. (JSTOR link).

Oberlander, H. G. 1951. Working papers for the operating budget. N.A.C.A. Bulletin (October): 189-207.

Oberrotman, A. M. 1978. Discussion of income tax implications of various methods of accounting for changing prices. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 247-258. (JSTOR link).

O'Brien, C. 2017. Can pre-employment tests identify white-collar criminals and reduce fraud risk in your organization? Journal of Forensic & Investigative Accounting 9(1): 621-636.

O'Brien, C. H. 1952. Accounting under facilities contracts. N.A.C.A. Bulletin (May): 1110-1116.

O'Brien, J. 1992. Discussion of "Incentive compensation schemes: Experimental calibration of the rationality hypothesis". Contemporary Accounting Research 8(2): 415-418.

O'Brien, J. and K. Sivaramakrishnan. 1994. Accounting for JIT: A cycle time-based approach. Journal of Cost Management (Fall): 63-70. (Summary).

O'Brien, J. and K. Sivaramakrishnan. 1996. Coordinating order processing and production scheduling in order initiated production environments. Journal of Management Accounting Research (8): 151-170. (Summary).

O'Brien, J. F. 1959. Reporting to industry and the government. N.A.A. Bulletin (September): 94-95.

O'Brien, J. R. 1990. Ex post disclosure and the coordination of investors' adaptive expectations. Contemporary Accounting Research 7(1): 1-21.

O'Brien, L. 2004. How to restore the fiduciary relationship: An interview with Eliot Spitzer. Harvard Business Review (May): 70-77.

O'Brien, M. 1995. Going global: What to look for in financial software. Management Accounting (April): 59-60.

O'Brien, M. 1995. The best-of-class solution. Management Accounting (September): 54, 56-57. (Integrating software from more than one vendor).

O'Brien, P. C. 1986. Discussion of the relative information content of accruals and cash flows: Combined evidence at the earnings announcement and annual report release date. Journal of Accounting Research (Studies on Alternative Measures of Accounting Income): 201-203. (JSTOR link).

O'Brien, P. C. 1988. Analysts' forecasts as earnings expectations. Journal of Accounting and Economics (January): 53-83.

O'Brien, P. C. 1990. Forecast accuracy of individual analysts in nine industries. Journal of Accounting Research (Autumn): 286-304. (JSTOR link).

O'Brien, P. C. 2005. Discussion of Earnings management through transaction structuring: Contingent convertible debt and diluted earnings per share. Journal of Accounting Research (May): 245-250. (JSTOR link).

O'Brien, P. C. and H. Tan. 2015. Geographic proximity and analyst coverage decisions: Evidence from IPOs. Journal of Accounting and Economics (February): 41-59.

O'Brien, P. C. and R. Bhushan. 1990. Analyst following and institutional ownership. Journal of Accounting Research (Studies on Judgment in Accounting and Auditing): 55-76. (JSTOR link).

O'Brien, P. C., M. F. McNichols and H. Lin. 2005. Analyst impartiality and investment banking relationships. Journal of Accounting Research (September): 623-650. (JSTOR link).

O'Brien, R. T. 1996. SFAS No. 121 illustrated. Management Accounting (January): 29.

O'Brien, T. and M. Markiewicz. 2008. Property and casualty insurance solutions for entity owners. The CPA Journal (June): 44-47.

O'Brien, W. F. Jr. 1952. Budgetary control in a research and development company. N.A.C.A. Bulletin (March): 838-860.

O'Bryan, D. and J. J. Quirin. 2012. The obvious fraud: A short, problem-based case study to highlight inappropriate fraud examination techniques. Journal of Forensic & Investigative Accounting 4(2): 292-308.

O'Bryan, D., G. W. Owings, J. Quirin and K. Berry. 1995. Nonmonetary asset exchanges revisited: An updated pedagogical approach. Journal of Accounting Education 13(4): 499-507.

O'Bryan, D., K. T. Berry, C. Troutman and J. J. Quirin. 2000. Using accounting equation analysis to teach the statement of cash flows in the first financial accounting course. Journal of Accounting Education 18(2): 147-155.

Obstfeld, D. 2005. Social networks, the Tertius Iungens orientation, and involvement in innovation. Administrative Science Quarterly 50(1): 100-130. (JSTOR link).

Obuchowski, J. 2006. The strategic benefits of managing risk. MIT Sloan Management Review (Spring): 6-7.

O'Byrne, S. F. 1996. EVA® and market value. Journal of Applied Corporate Finance (Spring): 116-125.

O'Callaghan, S., R. J. Elson, J. P. Walker, A. Rao and Y. Rechtman. 2010. Help staff pass the CPA exam. The CPA Journal (February): 62-64.

O'Carroll, P. W., W. A. Yasnoff, W. M. Elizabeth, L. H. Ripp and E. L. Martin. 2002. Public Health Informatics and Information Systems. Springer-Verlag.

Ocasio, W. 1994. Political dynamics and the circulation of power: CEO succession in U.S. industrial corporations, 1960-1990. Administrative Science Quarterly 39(2): 285-312. (JSTOR link).

Ocasio, W. 1999. Institutionalized action and corporate governance: The reliance on rules of CEO succession. Administrative Science Quarterly 44(2): 384-416. (JSTOR link).

Ocasio, W. and H. Kim. 1999. The circulation of corporate control: Selection of functional backgrounds of new CEOs in large U.S. manufacturing firms, 1981-1992. Administrative Science Quarterly 44(3): 532-562. (JSTOR link).

Occhiogrosso, J. J. 1998. Professional employers for small companies. Management Accounting (December): 38-40, 42. (Outsourcing human resource functions).

Ockree, K. and J. Martin. 2009. An analysis of external and internal responses to material weaknesses. The CPA Journal (July): 42-47.

Ockree, K. and J. Martin. 2012. The 2007-2009 recession in focus: Its impact on individual taxpayers and states. The CPA Journal (November): 36-41.

O'Clock, P. and K. Devine. 2003. The role of strategy and culture in the performance evaluation of international strategic business units. Management Accounting Quarterly (Winter): 18-26. (Summary).

O'Clock, P. M. and C. J. Rooney. 1996. Exposing undergraduates to research through a mentoring program. Journal of Accounting Education 14(3): 331-346.

Ocon, R. 2006. Issues on Gender and Diversity in Management. University Press of America.

O'Connell, A. 2007. Japan rising: The resurgence of Japanese power and purpose. Harvard Business Review (June): 34.

O'Connell, A. 2010. Reading the public mind. Harvard Business Review (October): 27-34.

O'Connell, H. A. 1995. Microsoft's foundation for business. Management Accounting (September): 46, 48-53.

O'Connell, J. F. 1984. How we simplified administrative tasks. Management Accounting (December): 40-44.

O'Connell, J. R. 1934. Cost accounting for distillers of alcohol, gin and whiskey. N.A.C.A. Bulletin (January 1): 557-592.

O'Connell, V. 2007. Reflections on stewardship reporting. Accounting Horizons (June): 215-227.

O'Connell, V. and D. O'Sullivan. 2016. Are nonfinancial metrics good leading indicators of future financial performance? MIT Sloan Management Review (Summer): 21-23.

O'Connor, A. F. 1961. Wanted: Articles which confront accounting tasks. N.A.A. Bulletin (November): 28.

O'Connor, B. N., M. Bronner and C. Delaney. 2002. Training for Organizations, 2e. South-Western Educational Publishing.

O'Connor, C., R. J. Dreyfus, R. Reisman, M. Sevak and L. W. Zahner. 2016. The elements of value: Interaction. Harvard Business Review (November): 18.

O'Connor, E. J. and G. V. Barrett. 1980. Informational cues and individual differences as determinants of subjective perceptions of task enrichment. The Academy of Management Journal 23(4): 697-716. (JSTOR link).

O'Connor, J. P. Jr., R. L. Priem, J. E. Coombs and K. M. Gilley. 2006. Do CEO stock options prevent or promote fraudulent financial reporting? The Academy of Management Journal 49(3): 483-500. (JSTOR link).

O'Connor, M. C. 1973. On the usefulness of financial ratios to investors in common stock. The Accounting Review (April): 339-352. (JSTOR link).

O'Connor, M. C. 1974. On the usefulness of financial ratios to investors in common stock: A reply. The Accounting Review (July): 551-556. (JSTOR link).

O'Connor, M. C. 1977. NAA-Sponsored replacement cost research. Management Accounting (December): 37-42.

O'Conner, M. C. and G. Chandra. 1978. Replacement Cost Disclosure: A Study of Compliance with the SEC Requirement. National Association of Accountants.

O'Connor, M. C. and J. C. Hamre. 1972. Alternative methods of accounting for long-term nonsubsidiary intercorporate investments in common stock. The Accounting Review (April): 308-319. (JSTOR link).

O'Connor, M. C., R. C. Grant and H. M. Sollenberger. 1977. Replacement Costing: Complying with Disclosure Requirements. National Association of Accountants.

O'Connor, N. C. 1977. Initial franchise fee: Revenue recognition. Management Accounting (November): 48-51.

O'Connor, N. G. 1995. The influence of organizational culture on the usefulness of budget participation by Singaporean-Chinese managers. Accounting, Organizations and Society 20(5): 383-403.

O'Connor, N. G., C. W. Chow and A. Wu. 2004. The adoption of "Western" management accounting/controls in China's state owned enterprises during economic transition. Accounting, Organizations and Society 29(3-4): 349-375.

O'Connor, N. G., F. J. Deng and P. Fei. 2015. Observability and subjective performance measurement. Abacus 51(2): 208-237.

O'Connor, N. G., J. Deng, Y. Luo. 2006. Political constraints, organization design and performance measurement in China's state-owned enterprises. Accounting, Organizations and Society 31(2): 157-177.

O'Connor, N. G., S. C. Vera-Muñoz and F. Chan. 2011. Competitive forces and the importance of management control systems in emerging-economy firms: The moderating effect of international market orientation. Accounting, Organizations and Society 36(4-5): 246-266.

O'Connor, R. 2002. Avoiding revenue management surprises. Strategic Finance (April): 42-45.

O'Connor, T. J. and L. V. Ruchala. 1998. A model for small-group writing labs in an accounting curriculum. Issues in Accounting Education (February): 93-111.

O'Connor, W., D. Rapaccioli and P. A. Williams. 1996. Internationalizing the advanced accounting course. Issues in Accounting Education (Fall): 315-335.

Odaiyappa, R. and S. M. K. Nainar. 1992. Economic consequences of SFAS No. 33 - An insider-trading perspective. The Accounting Review (July): 599-609. (JSTOR link).

Odegaard, O. T. 1964. When planning contract production, add the financial dimension. N.A.A. Bulletin (June): 9-18.

O'Dell, C. and C. Hubert. 2011. The New Edge in Knowledge: How Knowledge Management Is Changing the Way We Do Business. Wiley.

O'Dell, C. and C. J. Grayson. 1998. If only we knew what we know: Identification and transfer of internal best practices. California Management Review (Spring): 154-174.

O'Dell, J. H. and P. H. Glotzer. 2009. An update on accounting for uncertainty in income taxes. Journal of Accountancy (December): 45-51.

Odewahn, C. A. and M. M. Petty. 1980. A comparison of levels of job satisfaction, role stress, and personal competence between union members and nonmembers. The Academy of Management Journal 23(1): 150-155. (JSTOR link).

Odiorne, G. S. 1966. The management theory jungle and the existential manager. The Academy of Management Journal 9(2): 109-116. (JSTOR link).

Odmark, V. E. 1954. Some aspects of the evolution of accounting functions. The Accounting Review (October): 634-638. (JSTOR link).

Odmark, V. E. 1960. Current challenges to accounting principles. The Accounting Review (April): 272-277. (JSTOR link).

O'Doherty B. 1984. Presenting R&D: A convergence model and an algorithm. Issues in Accounting Education: 68-74.

Odom, G. T. 1971. Employee information system. Management Accounting (November): 20-22.

Odom, M. D. and P. B. Dorr. 1995. The impact of elaboration-based expert system interfaces on de-skilling: An epistemological issue. Journal of Information Systems (Spring): 1-17.

Odom, W. E. 1939. How should unemployment compensation costs be handled? N.A.C.A. Bulletin (September 15): 100-110.

O'Donnell, E. 2002. Evidence of an association between error-specific experience and auditor performance during analytical procedures. Behavioral Research In Accounting (14): 179-196.

O'Donnell, E. 2003. The influence of process-focused knowledge acquisition on evaluative judgment during a systems assurance task. International Journal of Accounting Information Systems 4(2): 115-139.

O'Donnell, E. 2004. Discussion of director responsibility for IT governance: A perspective on strategy. International Journal of Accounting Information Systems 5(2): 101-104.

O'Donnell, E. 2005. Enterprise risk management: A systems-thinking framework for the event identification phase. International Journal of Accounting Information Systems 6(3): 177-195.

O'Donnell, E. 2006. Discussion of the influence of scope and timing of reliability assurance in B2B E-Commerce. International Journal of Accounting Information Systems 7(2): 130-133.

O'Donnell, E. and J. J. Schultz, Jr. 2005. The halo effect in business risk audits: Can strategic risk assessment bias auditor judgment about accounting details? The Accounting Review (July): 921-939. (JSTOR Link).

O'Donnell, E. and J. D. Perkins. 2011. Assessing risk with analytical procedures: Do systems-thinking tools help auditors focus on diagnostic patters? Auditing: A Journal of Practice & Theory 30(4): 273-283.

O'Donnell, E. and J. Prather-Kinsey. 2010. Nationality and differences in auditor risk assessment: A research note with experimental evidence. Accounting, Organizations and Society 35(5): 558-564.

O'Donnell, E. and J. S. David. 2000. How information systems influence user decisions: A research framework and literature review. International Journal of Accounting Information Systems 1(3): 178-203.

O'Donnell, E. and J. S. David. 2000. How information systems influence user decisions: A research framework and literature review. International Journal of Accounting Information Systems 1(3): 178-203.

O'Donnell, E., B. Koch and J. Boone. 2005. The influence of domain knowledge and task complexity on tax professionals' compliance recommendations. Accounting, Organizations, and Society 30(2): 145-165.

O'Donnell, J. L. 1965. Relationships between reported earnings and stock prices in the electric utility industry. The Accounting Review (January): 135-143. (JSTOR link).

O'Donnell, J. L. 1968. Further observations on reported earnings and stock prices. The Accounting Review (July): 549-553. (JSTOR link).

O'Donovan, T. R. 1962. Differential extent of opportunity among executives and lower managers. The Journal of the Academy of Management 5(2): 139-149. (JSTOR link).

Odum, H. T. 1995. Environmental Accounting: Emergy and Environmental Decision Making. John Wiley & Sons.

O'Dwyer, B. 2005. The construction of a social account: A case study in an overseas aid agency. Accounting, Organizations, and Society 30(3): 279-296.

O’Dwyer, B. 2011. The case of sustainability assurance: Constructing a new assurance service. Contemporary Accounting Research 28(4): 1230-1266.

O’Dwyer, B. and J. Unerman. 2008. The paradox of greater NGO accountability: A case study of Amnesty Ireland. Accounting, Organizations and Society 33(7-8): 801-824.

O'Dwyer, B. and J. Unerman. 2016. Fostering rigour in accounting for social sustainability. Accounting, Organizations and Society (49): 32-40.

O’Dwyer, B., D. Owen and J. Unerman. 2011. Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting. Accounting, Organizations and Society 36(1): 31-52.

OECD. 2010. Productivity Measurement and Analysis. OECD Publishing.

OECD Organisation for Economic Co-operation and Development. 2010. OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. OECD Publishing.

Oehler, C. 1942. Theory and practice. The Accounting Review (July): 277-282. (JSTOR link).

Oehler, C. 1943. Student achievement and its measurement. The Accounting Review (October): 354-364. (JSTOR link).

Oehm, J. K. 1973. Controlling professional manpower costs. Management Accounting (March): 31-35. (Describes the engineered operations analysis technique).

Oestreich, T., F. Buytendijk and T. Hatch. 2011. Uncertainty management: Risk and performance, two side of the same coin. Cost Management (January/February): 5-13.

Oestreicher-Singer, G., A. Sundararajan, K. and G. C. Kane. 2017. The power of product recommendation networks. MIT Sloan Management Review (Fall): 7-10.

Ofek, E. and J. Avery. 2013. In search of a second act. Harvard Business Review (April): 133-137. (Case related to product management).

Ofek, E. and L. Wathieu. 2010. Are you ignoring trends that could shake up your business? Harvard Business Review (July/August): 124-131.

Ofek, E., J. Avery, S. Rudolph, V. S. Martins Gomes, N. Saadat, A. Tsui, and Y. Shroff. 2014. Case study second thoughts about a strategy shift. Harvard Business Review (December): 125-129.

Offermann, L. R. 2004. When followers become toxic. Harvard Business Review (January): 54-60.

Offermann, L. R. and R. K. Spiros. 2001. The science and practice of team development: Improving the link. The Academy of Management Journal 44(2): 376-392. (JSTOR link).

Ogan, P. 1976. A human resource value model for professional service organizations. The Accounting Review (April): 306-320. (JSTOR link).

Ogan, P. 1976. Application of a human resource value model: A field study. Accounting, Organizations and Society 1(2 & 3): 195-217.

Ogawa, S. and F. T. Piller. 2006. Reducing the risks of new product development. MIT Sloan Management Review (Winter): 65-71.

Ogden, S. and P. Bougen. 1985. A radical perspective on the disclosure of accounting information to trade unions. Accounting, Organizations and Society 10(2): 211-224.

Ogden, S. and R. Watson. 1999. Corporate performance and stakeholder management: Balancing shareholder and customer interests in the U.K. privatized water industry. The Academy of Management Journal 42(5): 526-538. (JSTOR link).

Ogden, S. G. 1995. Transformation framework of accountability: The case of water privatization. Accounting, Organizations and Society 20(2-3): 193-218.

Ogden, S. G. 1997. Accounting for organizational performance: The construction of the customer in the privatized water industry. Accounting, Organizations and Society 22(6): 529-556.

Ogden, W. B. 1952. Survey of 200 pension plans reveals wide variety of accounting for costs, plus some hazards. Journal of Accountancy (January): 44-47.

Oglesbee, T. W., L. N. Bitner and G. B. Wright. 1988. Measurement of incremental benefits in computer enhanced instruction. Issues in Accounting Education (Fall): 365-377.

Oglesby, E. J. 1925. A formula in compound interest. Journal of Accountancy (January): 34-36.

Ogneva, M. and K. R. Subramanyam. 2007. Does the stock market underreact to going concern opinions? Evidence from the U.S. and Australia. Journal of Accounting and Economics (July): 439-452.

O'Grady, W., C. Akroyd and I. Scott. 2017. Beyond budgeting: Distinguishing modes of adaptive performance management. Advances in Management Accounting (29): 33-35.

O'Guin, M. 1990. Focus the factory with activity-based costing. Management Accounting (February): 36-41.

Oguri, T. 1990. The Historical Development of Management Accounting by Atsuo Tsuju. The Accounting Historians Journal 17(1): 113-114. (JSTOR link).

Oh, H., M. Chung and G. Labianca. 2004. Group social capital and group effectiveness: The role of informal socializing. The Academy of Management Journal 47(6): 860-875. (JSTOR link).

Oh, T. K. 1976. Japanese management - A critical review. The Academy of Management Review (January): 14-25. (JSTOR link).

O'Hanlon, J. and K. Peasnell. 1998. Wall Street's contribution to management accounting: The Stern Stewart EVA® financial management system. Management Accounting Research (December): 421-444.

O'Hanlon, J. and K. Peasnell. 2002. Residual income and value-creation: The missing Link. Review of Accounting Studies 7(2-3): 229-245.

O’Hanlon, J. and K. Peasnell. 2004. Residual income valuation: Are inflation adjustments necessary? Review of Accounting Studies 9(4): 375-398.

Ohlott, P. J., M. N. Ruderman and C. D. McCauley. 1994. Gender differences in managers' developmental job experiences. The Academy of Management Journal 37(1): 46-67. (JSTOR link).

Ohlson, J. 1972. Analysis of the usefulness of accounting data for the portfolio decision: A decision-theory approach. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 45-84. (JSTOR link).

Ohlson, J. and E. Johannesson. 2016. Equity value as a function of (eps1, dps1, bvps, beta): Concepts and realities. Abacus 52(1): 70-99.

Ohlson, J. A. 1975. The complete ordering of information alternatives for a class of portfolio-selection models. Journal of Accounting Research (Autumn): 267-282. (JSTOR link).

Ohlson, J. A. 1979. On financial disclosure and the behavior of security prices. Journal of Accounting and Economics (December): 211-232.

Ohlson, J. A. 1979. Residual (API) analysis and the private value of information. Journal of Accounting Research (Autumn): 506-527. (JSTOR link).

Ohlson, J. A. 1980. Financial ratios and the probabilistic prediction of bankruptcy. Journal of Accounting Research (Spring): 109-131. (JSTOR link).

Ohlson, J. A. 1983. Price-earnings ratios and earnings capitalization under uncertainty. Journal of Accounting Research (Spring): 141-154. (JSTOR link).

Ohlson, J. A. 1987. On the nature of income measurement: The basic results. Contemporary Accounting Research 4(1): 1-15.

Ohlson, J. A. 1988. Discussion of “A comparative examination of the time-series properties and predictive ability of annual historical cost and general price level adjusted earnings”. Contemporary Accounting Research 4(2): 513-514.

Ohlson, J. A. 1989. Discussion of "Trading volume theories and their implications for empirical information content studies". Contemporary Accounting Research 6(1): 263-265.

Ohlson, J. A. 1989. Ungarbled earnings and dividends: An analysis and extension of the Beaver, Lambert, and Morse valuation model. Journal of Accounting and Economics (July): 109-115.

Ohlson, J. A. 1990. A synthesis of security valuation theory and the role of dividends, cash flows, and earnings. Contemporary Accounting Research 6(2): 648-676.

Ohlson, J. A. 1991. The theory of value and earnings, and an introduction to the Ball-Brown analysis. Contemporary Accounting Research 8(1): 1-19.

Ohlson, J. A. 1998. Discussion of “Brand values and capital market valuation”. Review of Accounting Studies 3(1-2): 69-71.

Ohlson, J. A. 1999. On transitory earnings. Review of Accounting Studies 4(3-4): 145-162.

Ohlson, J. A. 2005. On accounting-based valuation formulae*. Review of Accounting Studies 10(2-3): 323-347.

Ohlson, J. A. 2006. A practical model of earnings measurement. The Accounting Review (January): 271-279. (JSTOR link).

Ohlson, J. A. 2015. Accounting research and common sense. Abacus 51(4): 525-535.

Ohlson, J. A. and A. G. Buckman. 1981. Toward a theory of financial accounting: Welfare and public information. Journal of Accounting Research (Autumn): 399-433. (JSTOR link).

Ohlson, J. A. and B. E. Juettner-Nauroth. 2005. Expected EPS and EPS growth as determinants of value. Review of Accounting Studies 10(2-3): 349-365.

Ohlson, J. A. and J. M. Patell. 1979. An introduction to residual (API) analysis and the private value of information and the API and the design of experiments. Journal of Accounting Research (Autumn): 504-505. (JSTOR link).

Ohlson, J. A. and P. K. Shroff. 1992. Changes versus levels in earnings as explanatory variables for returns: Some theoretical considerations. Journal of Accounting Research (Autumn): 210-226. (JSTOR link).

Ohlson, J. A. and S. Kim. 2015. Linear valuation without OLS: The Theil-Sen estimating approach. Review of Accounting Studies 20(1): 395-435.

Ohlson, J. A. and X. Zhang. 1998. Accrual accounting and equity valuation. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 85-111. (JSTOR link).

Ohlson, J. A. and X. Zhang. 1999. On the theory of forecast horizon in equity valuation. Journal of Accounting Research (Autumn): 437-449. (JSTOR link).

Ohlson, J. A., S. H. Penman, Y. Biondi, R. J. Bloomfield, J. C. Glover, K. Jamal and E. Tsujiyama. 2011. Accounting for revenues: A framework for standard setting: American Accounting Association's Financial Accounting Standards Committee (AAA FASC). Accounting Horizons (September): 577-592.

Ohlson, J. A., S. Penman, R. Bloomfield, T. E. Christensen, R. Colson, K. Jamal, S. Moehrle, G. Previts, T. Stober, S. Sunder and R. L. Watts. American Accounting Association's Financial Accounting Standards Committee. 2010. A framework for financial reporting standards: Issues and suggested model. Accounting Horizons (September): 471-485.

Ohno, T. 1988. Toyota Production System: Beyond Large Scale Production. Cambridge, MA: Productivity Press.

Ohno, T. 2012. Taiichi Ohno's Workplace Management. Special Birthday Edition. McGraw Hill.

Oiu, J. and E. Steiger. 2011. Understanding the tow components of risk attitudes: An experimental analysis. Management Science (January): 193-199.

Ojo, M. 2007. General literature on the expectations gap: What the audit profession does and what the public perceive the audit profession should do. Journal of Forensic Accounting 8(1-2):.

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O'Sullivan, K. 2010. Brazil is booming (and maddening): U.S. companies are keen to expand ito Latin America's biggest market, but CFOs report that Brazil poses unique challenges. CFO (July/August): 54-58 .

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O'Sullivan, K. 2010. Slouching toward recovery: CFOs see several positive economic signs, but employment isn't one of them. CFO (April): 19-21 .

O'Sullivan, K. 2010. Stuck on hold: Most CFOs in the latest Duke/CFO survey have plans for growth, but weak employment is dampening their spirits. CFO (July/August): 19-21 .

O'Sullivan, K. 2010. The long and grinding road. CFO (January/February): 19-21 . (CFO survey on the economic outlook).

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O'Sullivan, K. 2011. Looking for the light: Guiding a company through a turnaround is no easy feat, but CFO's who can do it are in high demand. CFO (January/February): 46-51.

O'Sullivan, K. 2011. Rebuilding, slowly: Four years after the housing-market collapse, the sector's troubles still weigh on the broader economy. But housing CFOs are searching for a path to growth. CFO (December): 44-48.

O'Sullivan, K. 2011. Sitting comfortably on a cash cushion: Finance executives are holding on to their cash for good reason. CFO (November): 45-47.

O'Sullivan, K. 2011. That rising feeling: CFOs are fretting about the prospect of inflation, but are split on how to respond. CFO (September): 23-26.

O'Sullivan, K. 2011. Treading water: CFO's say the economy will continue to grow slowly. CFO (July/August): 27-29.

O'Sullivan, K. 2012. Duke University/CFO survey results: Have we reached the end of the tunnel? CFO (April): 55-57.

O'Sullivan, K. 2012. Have $1 billion, will spend. CFO (January/February): 40-42. (Interview with Charles Horn, CFO Alliance Data Systems).

O'Sullivan, K. 2012. Hiring, hesitantly. CFO (September): 55-57.

O'Sullivan, K. 2012. Muddling through: CFOs continue to hire but are less optimistic, according to the latest Duke/CFO Business Outlook survey. CFO (July/August): 55-57.

O'Sullivan, K. 2012. Proceeding with caution: Business outlook survey. CFO (January/February): 37-38.

O'Sullivan, K. 2012. Shaky ground: Facing uncertainty at home and abroad, CFOs are growing more pessimistic, according to the latest Duke/CFO Business Outlook Survey. CFO (October): 51-53.

O'Sullivan, K. 2012. Technically speaking: Finance executives have an array of IT projects on deck. CFO (May): 53-55.

O'Sullivan, K. 2012. The deep dive: Keeping cool in the hot seat: The financial crisis has prompted CFOs to assume primary responsibility for risk management, and most believe they're on top of it. But their list of worries is long. CFO (March): 39-42. (Customer demand/profitability, workforce capabilities, recent or pending regulatory requirements, and technology/data security are the top concerns).

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Owens, D. 2012. Made for each other: Both separately and together, mobile devices and cloud computing are increasingly supporting corporate growth, according to the latest findings from CFO research. CFO (June): 57-59.

Owens, D. 2013. Back to business Finance chiefs in the latest Duke/CFO outlook survey are refocusing on competitive issues. CFO (October): 55-57.

Owens, D. 2013. Guardedly upbeat. CFO (July/August): 51-53. (Economic survey).

Owens, D. 2013. The story of numbers: Why CFOs view narrative as a plus in financial reports. CFO (March): 54-55.

Owens, D. 2013. Treasury's rising star. CFO (July/August): 54-55.

Owens, D. and J. Hyatt. 2013. Out of Africa, opportunity: Chinese and Indian companies are rapidly expanding their footprints on the continent. But for U.S. firms, the opportunity is tempered by uncertainty. CFO (September): 53-54.

Owens, D. and J. Staeck. 2013. Long distance calling: For small and midsize businesses, expanding overseas can lead into unfamiliar - and sometimes unfriendly - terrain. CFO (September): 56-58.

Owens, D. and M. Surka. 2013. In recovery: A global survey reveals that companies are prepared to invest in growth - one careful dose at a time. CFO (June): 58-59.

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