Main Bibliography
Section P: PEU-POR

PAA-PAT | PAU-PET | PEU-POR | POS-PZ

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

Peyravan, L. 2020. Financial reporting quality and dual-holding of debt and equity. The Accounting Review (September): 351-371.

Peyravan, L. and R. Wittenberg-Moerman. 2022. Institutional dual-holders and managers' earnings disclosure. The Accounting Review (May): 343-371.

Peytcheva, M. 2023. He, him, his: Masculine language in professional guidance and assessed equity and inclusion of women and LGBTQ+ people in the profession. Accounting, Organizations and Society (106): 101413.

Peytcheva, M. and D. E. Warren. 2013. How auditors perceive sanction severity and the detection of violations: Insights into professional vulnerabilities. Accounting and the Public Interest (13): 1-13.

Peytcheva, M. and P. R. Gillett. 2011. How partners' views influence auditor judgment. Auditing: A Journal of Practice & Theory 30(4): 285-301.

Peytcheva, M., A. M. Wright and B. Majoor. 2014. The impact of principles-based versus rules-based accounting standards on auditors' motivations and evidence demands. Behavioral Research In Accounting 26(2): 51-72.

Pfau, B. N. 2001. Measuring the link between human capital and shareholder value. Journal of Cost Management (January/February): 16-20.

Pfeffer, J. 1972. Interorganizational influence and managerial attitudes. The Academy of Management Journal 15(3): 317-330.

Pfeffer, J. 1972. Merger as a response to organizational interdependence. Administrative Science Quarterly 17(3): 382-394.

Pfeffer, J. 1972. Size and composition of corporate boards of directors: The organization and its environment. Administrative Science Quarterly 17(2): 218-228.

Pfeffer, J. 1973. Size, composition, and function of hospital boards of directors: A study of organization-environment linkage. Administrative Science Quarterly 18(3): 349-364.

Pfeffer, J. 1977. Toward an examination of stratification in organizations. Administrative Science Quarterly 22(4): 553-567.

Pfeffer, J. 1998. Six dangerous myths about pay. Harvard Business Review (May-June): 109-119. (Summary).

Pfeffer, J. 2001. What's wrong with management practices in Silicon Valley? A lot. MIT Sloan Management Review (Spring): 101-102.

Pfeffer, J. 2005. Why do bad management theories persist? Academy of Management Learning & Education (March): 96-100. (Related to Ghoshal's criticism of management theory).

Pfeffer, J. 2007. A modest proposal: How we might change the process and product of managerial research. The Academy of Management Journal 50(6): 1334-1345.

Pfeffer, J. 2009. Shareholders first? Not so fast... Harvard Business Review (July-August): 90-91.

Pfeffer, J. 2010. Power play. Harvard Business Review (July/August): 84-92.

Pfeffer, J. and A. Davis-Blake. 1986. Administrative succession and organizational performance: How administrator experience mediates the succession effect. The Academy of Management Journal 29(1): 72-83.

Pfeffer, J. and A. Davis-Blake. 1987. The effect of the proportion of women on salaries: The case of college administrators. Administrative Science Quarterly 32(1): 1-24.

Pfeffer, J. and A. Davis-Blake. 1987. Understanding organizational wage structures: A resource dependence approach. The Academy of Management Journal 30(3): 437-455.

Pfeffer, J. and G. R. Salancik. 1974. Organizational decision making as a political process: The case of a university budget. Administrative Science Quarterly 19(2): 135-151.

Pfeffer, J. and G. R. Salancik. 1977. Organizational context and the characteristics and tenure of hospital administrators. The Academy of Management Journal 20(1): 74-88.

Pfeffer, J. and H. Leblebici. 1973. Executive recruitment and the development of interfirm organizations. Administrative Science Quarterly 18(4): 449-461.

Pfeffer, J. and J. Lawler. 1980. Effects of job alternatives, extrinsic rewards, and behavioral commitment on attitude toward the organization: A field test of the insufficient justification paradigm. Administrative Science Quarterly 25(1): 38-56.

Pfeffer, J. and J. Ross. 1982. The effects of marriage and a working wife on occupational and wage attainment. Administrative Science Quarterly 27(1): 66-80.

Pfeffer, J. and N. Langton. 1988. Wage inequality and the organization of work: The case of academic departments. Administrative Science Quarterly 33(4): 588-606.

Pfeffer, J. and N. Langton. 1993. The effect of wage dispersion on satisfaction, productivity, and working collaboratively: Evidence from college and university faculty. Administrative Science Quarterly 38(3): 382-407.

Pfeffer, J. and P. Nowak. 1976. Joint ventures and interorganizational interdependence. Administrative Science Quarterly 21(3): 398-418.

Pfeffer, J. and R. I. Sutton. 2000. The Knowing-Doing Gap: How Smart Companies Turn Knowledge into Action. Harvard Business School Press.

Pfeffer, J. and R. I. Sutton. 2006. Evidence-based management: Executives routinely dose their organizations with strategic snake oil: Discredited nostrums, partial remedies, or untested management miracle cures. In many cases, the facts about what works are out there - so why don't managers use them? Harvard Business Review (January): 62-74.

Pfeffer, J. and W. L. Moore. 1980. Average tenure of academic department heads: The effects of paradigm, size, and departmental demography. Administrative Science Quarterly 25(3): 387-406.

Pfeffer, J. and W. L. Moore. 1980. Power in university budgeting: A replication and extension. Administrative Science Quarterly 25(4): 637-653.

Pfeffer, J. and Y. Cohen. 1984. Determinants of internal labor markets in organizations. Administrative Science Quarterly 29(4): 550-572.

Pfeffer, J., G. R. Salancik and H. Leblebici. 1976. The effect of uncertainty on the use of social influence in organizational decision making. Administrative Science Quarterly 21(2): 227-245.

Pfeffer, J., M. Goldsmith and R. C. Kessler. 2011. Can nice guys finish first? Harvard Business Review (December): 131-135. (A fictionalized case study).

Pfeiffer, G., R. Capettini and G. Whittenburg. 1997. Forrest Gump - Accountant: A study of accounting in the motion picture industry. Journal of Accounting Education 15(3): 319-344.

Pfeiffer, G. M. and T. W. Shields. 2015. Performance-based compensation and firm value - Experimental evidence. Accounting Horizons (December): 777-798.

Pfeiffer, R. J. Jr. and P. T. Elgers. 1999. Controlling for lagged stock price responses in pricing regressions: An application to the pricing of cash flows and accruals. Journal of Accounting Research (Spring): 239-247.

Pfeiffer, R. J. Jr., P. T. Elgers, M. H. Lo and L. L. Rees. 1998. Additional evidence on the incremental information content of cash flows and accruals: The impact of errors in measuring market expectations. The Accounting Review (July): 373-385.

Pfeiffer, T. and G. Schneider. 2010. Capital budgeting, information timing, and the value of abandonment options. Management Accounting Research (December): 238-250.

Pfeiffer, T. and L. Velthuis. 2009. Incentive system design based on accrual accounting: A summary analysis. Journal of Management Accounting Research (21): 19-53.

Pfeiffer, T., U. Schiller and J. Wagner. 2011. Cost-based transfer pricing. Review of Accounting Studies 16(2): 219-246.

Pfenning, R. E. 1962. Business information systems. The Accounting Review (April): 234-243.

Pfister, J. A. and K. Lukka. 2019. Interrelation of controls for autonomous motivation: A field study of productivity gains through pressure-induced process innovation. The Accounting Review (May): 345-371.

Pfitzer, M., V. Bockstette and M. Stamp. 2013. Innovating for shared value. Harvard Business Review (September): 100-107.

Pflieger, J. H. Jr. 1958. Control accounting for sponsored research contracts. N.A.A. Bulletin (March): 77-91.

Pflieger, J. H. Jr. 1960. Property insurance and its costs. N.A.A. Bulletin (February): 25-26.

Pflomm, N. E. 1961. Managing company cash, Studies in Business Policy 99. National Industrial Conference Board, Inc.

Pflueger, D. 2016. Knowing patients: The customer survey and the changing margins of accounting in healthcare. Accounting, Organizations and Society (53): 17-33.

Pflumm, R. 1993. Is mark-to-market accounting a threat to U.S. competitiveness? Management Accounting (August): 55-57.

Pforsich, H. 2005. Does your scorecard need a workshop? Strategic Finance (February): 30-35.

Pforsich, H., B. K. P. Kramer and G. R. Just. 2008. Establishing an internal audit department: The case of the Schwan Food Company. Global Perspectives on Accounting Education (5): 1-16.

Pforsich, H. D., B. K. P. Kramer and R. Just. 2006. Establishing an effective internal audit department. Strategic Finance (April): 22-29.

Pfouts, R. W. 1961. The theory of cost and production in the multi-product firm. Econometrica (October): 650-658.

Pflugshaupt, A. D. 1961. Accounting for labor - A case study. N.A.A. Bulletin (June): 69-74.

Phadnis, S., C. Caplice and Y. Sheffi. 2016. How scenario planning influences strategic decisions. MIT Sloan Management Review (Summer): 24-27.

Pham, M. H., Y. Merkoulova and C. Veld. 2023. Credit risk assessment and executives' legal expertise. Review of Accounting Studies 28(4): 2361-2400.

Phan, P. H. and C. W. L. Hill. 1995. Organizational restructuring and economic performance in leveraged buyouts: An ex post study. The Academy of Management Journal 38(3): 704-739.

Phang, S. and N. L. Fargher. 2019. Auditors' evaluation of subsequent events: The effects of prior commitment and type of accountability. Auditing: A Journal of Practice & Theory 38(3): 167-182.

Pheck Joo, J. Y., M. Mayilyan, K. Clark and H. Van Zyl. 2015. The U.S. Chariman of PwC on keeping millennials engaged. Harvard Business Review (January/February): 21.

Phelan, J. L. 1960. Authority and flexibility in the Spanish imperial bureaucracy. Administrative Science Quarterly 5(1): 47-65.

Phelan, S. E. and M. Hayes. 2005. Payroll: A tie that binds. Journal of Accountancy (March): 29-30, 32-35.

Phelps, J. W. 1967. Federal income taxes and the return on investment concept. Management Accounting (March): 10-11.

Phelps, L., H. Tribunella and T. Tribunella. 2011. 20 Questions on marriage and taxes: Penalties and bonuses for filing status. The CPA Journal (December): 38-43.

Pheysey, D. C., R. L. Payne and D. S. Pugh. 1971. Influence of structure at organizational and group levels. Administrative Science Quarterly 16(1): 61-73.

Philbrick, A. L. 1914. Accountants and the use of English. Journal of Accountancy (November): 366-371.

Philbrick, A. L. 1918. Verification of inventories. Journal of Accountancy (December): 417-428.

Philbrick, D. R. and W. E. Ricks. 1991. Using Value Line and IBES analyst forecasts in accounting research. Journal of Accounting Research (Autumn): 397-417.

Philbrick, S. 2004. Considering an asset-based loan? Strategic Finance (February): 37-39.

Philip, B. and D. Kaminstein. 2022. Boost employee confidence and inclusion by creating voice space. MIT Sloan Management Review (Summer): 1-4.

Philipoom, P. and D. Steele. 2011. Shop floor control when tacit worker knowledge is important. Decision Sciences 42(3): 655-688.

Philippakis, A. S. 1972. A simulation study of decentralized decision making. Decision Sciences 3(3): 59-73.

Philippatos, G. C. and N. Gressis. 1973. Information through sampling from a binomial distribution. Decision Sciences 4(2): 173-183.

Philips, G. E. 1961. An easy method for closely approximating the rate of return on investment. N.A.A. Bulletin (October): 47-52. (Discussion of a short-cut method referred to as the "two-thirds investment formula").

Philips, G. E. 1963. The accretion concept of income. The Accounting Review (January): 14-25.

Philips, G. E. 1963. The revolution in accounting theory. The Accounting Review (October): 696-708.

Philips, G. E. 1968. An entity-value for assets and equities. Abacus 4(2): 142-152.

Philips, G. E. 1968. Pension liabilities and assets. The Accounting Review (January): 10-17.

Philips, G. E. 1970. Error in accounting allocations. Journal of Accounting Research (Spring): 156-158.

Philips, G. E. 1990. Inflation adjustments to income in entry and exit price systems. Abacus 26(2): 185-191.

Philips, G. E. and L. S. Mayne. 1970. Income measures and bank stock values. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 178-188.

Phillippe, E. J. 1959. Reports which give effect to responsibility accounting. N.A.A. Bulletin (November): 89-95.

Phillips, A. and D. E. Collins. 1990. How Borg-Warner made the transition from pile accounting to JIT. Management Accounting (October): 32-35.

Phillips, A. S. and A. G. Bedeian. 1994. Leader-follower exchange quality: The role of personal and interpersonal attributes. The Academy of Management Journal 37(4): 990-1001.

Phillips, A. W. 2009. ISO 9001: 2008 Internal Audits Made Easy: Tools, Techniques, and Step-By-Step Guidelines for Successful Internal Audits, 3rd Edition. ASQ Quality Press.

Phillips, B. and N. McCoy. 2022. Teaching accounting students an alphabet soup of technology: Preparing the CPA evolution and the digital workplace. The CPA Journal (September/October): 6-9.

Phillips, B. J. and F. Phillips. 2007. Sink or swim: Textbook reading behaviors of introductory accounting students. Issues in Accounting Education (February): 21-44.

Phillips, C. R. and N. T. Dorata. 2013. School district boards, audit committees, and budget oversight: Seeking a formula for good governance. The CPA Journal (March): 18-23.

Phillips, D. C. 1969. Systems theory - A discredited philosophy. Abacus 5(1): 3-15.

Phillips, D. C. 1972. The methodological basis of systems theory. The Academy of Management Journal 15(4): 469-477.

Phillips, D. J. 2002. A genealogical approach to organizational life chances: The parent-progeny transfer among Silicon Valley law firms, 1946-1996. Administrative Science Quarterly 47(3): 474-506.

Phillips, D. J. 2005. Organizational genealogies and the persistence of gender inequality: The case of Silicon Valley law firms. Administrative Science Quarterly 50(3): 440-472.

Phillips, F. 1998. Accounting students' beliefs about knowledge: Associating performance with underlying belief dimensions. Issues in Accounting Education (February): 113-126.

Phillips, F. 1999. Auditor attention to and judgments of aggressive financial reporting. Journal of Accounting Research (Spring): 167-189.

Phillips, F. 2001. A research note on accounting students' epistemological beliefs, study strategies, and unstructured problem-solving performance. Issues in Accounting Education (February): 21-39.

Phillips, F. 2015. Evaluating financial results at Graphic Apparel corporation (GAC): The impact of accounting policies. Issues in Accounting Education (February): 1-12.

Phillips, F. 2016. The power of giving feedback: Outcomes from implementing an online peer assessment system. Issues in Accounting Education (February): 1-15.

Phillips, F. 2017. Are you making learning too easy? Effects of grouping accounting problems on students' learning. Issues in Accounting Education (August): 81-93.

Phillips, F. and B. G. Johnson. 2011. Online homework versus intelligent tutoring systems: Pedagogical support for transaction analysis and recording. Issues in Accounting Education (February): 87-97.

Phillips, F. and D. Kalesnikoff. 2006. Q-Dots Incorporated: Assurance for a nanotechnology buyout. Issues in Accounting Education (May): 147-155.

Phillips, F. and G. Vaidyanathan. 2004. Should case material precede or follow lectures? Issues in Accounting Education (August): 305-319.

Phillips, F. and L. Heiser. 2011. A field experiment examining the effects of accounting equation emphasis and transaction scope on students learning to journalize. Issues in Accounting Education (November): 681-699.

Phillips, F. and P. E. Hopkins. 1997. Instructional case: Upper Plains Auto Rentals. Issues in Accounting Education (Spring): 81-98.

Phillips, F. and R. D. Martin. 1998. Instructional case: Northern Frontier Park. Issues in Accounting Education (November): 1005-1018.

Phillips, F., B. Lobdell and J. Neigum. 2020. Does the effectiveness of interspersed and blocked questions vary across readers? Issues in Accounting Education (February): 1-12.

Phillips, F., K. Morris and K. Zvinakis. 2000. Baywatch International: A case linking financial-reporting, business, and user decisions. Issues in Accounting Education (November): 605-633.

Phillips, F., S. J. Alford and S. Guina. 2012. Illustrations in financial accounting textbooks: Function and placement interact to affect student learning. Issues in Accounting Education (November): 999-1017.

Phillips, G. M. 2013. Discussion of A measure of competition based on 10-K filings. Journal of Accounting Research (May): 437-447.

Phillips, H. G. 1909. Accounts their construction and interpretation. Journal of Accountancy (January): 244-245.

Phillips, J. and R. C. Sansing. 1998. Contingent fees and tax compliance. The Accounting Review (January): 1-18.

Phillips, J., M. Pincus and S. O. Rego. 2003. Earnings management: New evidence based on deferred tax expense. The Accounting Review (April): 491-521.

Phillips, J. D. 1927. Valuation of plates and publishing rights. Harvard Business Review (October): 44-56.

Phillips, J. D. 2003. Corporate tax-planning effectiveness: The role of compensation-based incentives. The Accounting Review (July): 847-874.

Phillips, J. F. and R. A. Page. 2011. Accounting analysis restores decision making rationality: The case of the Connecticut Department of Aging. Accounting and the Public Interest (11): 96-115.

Phillips, J. M. 1998. Effects of realistic job previews on multiple organizational outcomes: A meta-analysis. The Academy of Management Journal 41(6): 673-690.

Phillips, K. W. 2011. Book review: Social Cognition, Social Identity, and Intergroup Relations: A Festschrift in Honor of Marilynn B. B. Brewer by R. M. Kramer, G. J. Leonardelli, R. W. Livingston. Administrative Science Quarterly 56(4): 644-646.

Phillips, K. W., T. L. Dumas and N. P. Rothbard. 2018. Diversity and authenticity. Harvard Business Review (March/April): 132-136.

Phillips, L. G. 1964. An application of distribution cost analysis to a small company. The Accounting Review (October): 1040-1044.

Phillips, L. C. 1965. Accounting for business combinations. The Accounting Review (April): 377-381.

Phillips, M. 2017. What's your why? The art of leading is asking "why?" and then listening and learning. Strategic Finance (August): 23-34.

Phillips, M. 2018. A sandwich leadership lesson: One inventive professor developed a unique model for effective leadership in any situation. Strategic Finance (March): 23-24.

Phillips, M. 2018. Faster payments: The impact for small business: Financial and regulatory changes are making it easier for small businesses to transfer, send, or receive funds quicker and more efficiently. Strategic Finance (April): 23-24.

Phillips, M. E., C. E. Brown and N. L. Nielson. 1990. Using expert systems for personal financial planning. Management Accounting (September): 29-33.

Phillips, M. E., T. E. Bahmanziari and R. G. Colvard. 2008. Six steps to XBRL: Learn how to translate your income statement into tagged format. Journal of Accountancy (February): 34-38. ("XBRL is a language for electronic communication of business data. Each item is tagged with information about various attributes, such as calendar year, audited/unaudited status, currency, etc.").

Phillips, N. 2017. Book review: K. Foot: Collaborating against Human Trafficking: Cross-sector challenges and Practices. Administrative Science Quarterly 62(3): NP27-NP30.

Phillips, N. 2022. Book review: Besharov, M. L. and B. C. Mitzinneck (eds.). 2020. Organizational Hybridity: Perspectives, Processes, Promises, Research in the Sociology of Organizations. Administrative Science Quarterly 67(1): NP12-NP14.

Phillips, N. and J. L. Brown. 1993. Analyzing communication in and around organizations: A critical hermeneutic approach. The Academy of Management Journal 36(6): 1547-1576.

Phillips, P. P. and J. J. Phillips. 2006. Return on Investment (ROI) Basics. ASTD Press.

Phillips, P. p. and J. J. Phillips. 2008. ROI Fundamentals: Why and When to Measure Return on Investment. Pfeiffer.

Phillips, T. E. and M. E. Droege. 1984. Maximizing cash in decentralized organizations. Management Accounting (August): 38-42.

Phillips, T. J. Jr., C. M. Daily and M. S. Luehlfing. 2007. A note on the readability of professional materials for management accountants. Advances in Management Accounting (16): 311-318.

Philo, P. 1970. The savings game. Management Accounting (February): 28-30.

Philpot, S. and K. Monahan. 2017. A data-driven approach to identifying future leaders: Rather than relying on subjective opinions of executives, some companies are using assessment tools to identify high-potential talent. MIT Sloan Management Review (Summer): 19-22.

Phipps, T. 2020. A cash cow? IMA Educational Case Journal 13(4): 1-4.

Phua, Y. S., M. A. Abernethy and A. M. Lillis. 2011. Controls as exit barriers in multiperiod outsourcing arrangements. The Accounting Review (September): 1795-1834.

Piaker, P. M. 1972. The use of medieval statements for teaching accounting. The Accounting Review (July): 609-610.

Piaker, P. M. 1973. The use of medieval statements for teaching accounting: A reply. The Accounting Review (October): 789.

Piasecki, D. J. 2003. Inventory Accuracy: People, Processes, and Technology. Inventory Operations Consultants.

Piasecki, D. J. 2009. Inventory Management Explained: A focus on Forecasting, Lot Sizing, Safety Stock, and Ordering Systems. Ops Publishing.

Picard, C., S. Durocher and Y. Gendron. 2018. The colonization of public accounting firms by marketing expertise: Processes and consequences. Auditing: A Journal of Practice & Theory 37(1): 191-213.

Picard, R. R., M. Burger and M. Kraut. 2022. Bad days at New Day Products. Issues in Accounting Education (November): 107-120.

Picciaia, F., L. Bartocci and L. M. Mari. 2021. Reforming administration and control to restore legitimacy: The case of Monte di Pieta of Perugia, Italy (1462-1468). The Accounting Historians Journal 48(2): 27-41.

Picciotto, S. 1992. International taxation and intrafirm pricing in transnational corporate groups. Accounting, Organizations and Society 17(8): 759-792.

Piccolo, R. F. and J. A. Colquitt. 2006. Transformational leadership and job behaviors: The mediating role of core job characteristics. The Academy of Management Journal 49(2): 327-340.

Piccolo, S. and M. Reisinger. 2011. Exclusive territories and manufacturers' collusion. Management Science (July): 1250-1266.

Picconi, M. 2006. The perils of pensions: Does pension accounting lead investors and analysts astray? The Accounting Review (July): 925-955.

Picconi, M. J. 1977. A reconsideration of the recognition of advertising assets on financial statements. Journal of Accounting Research (Autumn): 317-326.

Picconi, M. P., K. J. Smith and A. Woods. 2013. Arborista, Inc.: An instructional resource case. Issues in Accounting Education (August): 90-104.

Pick, J. 1964. A workshop in fundamental accounting. The Accounting Review (April): 476-481.

Pick, J. 2005. Geographic Information Systems in Business. Idea Group Publishing.

Pickard, G. 2005. In the public interest, Part two. Journal of Accountancy (February): 60-62.

Pickard, G. 2005. With integrity and fairness: An interview with Mark W. Everson, Commissioner of Internal Revenue. Journal of Accountancy (April): 27-32.

Pickard, G. 2007. 'Getting it right'. Journal of Accountancy (March): 28-31.

Pickard, G. 2007. Simplifying global accounting. Journal of Accountancy (July): 36-39.

Pickard, M. D. and G. Cokins. 2015. From bean counters to bean growers: Accountants as data analysts - A customer profitability example. Journal of Information Systems (Fall): 151-164.

Pickard, M. D., M. B. Burns and K. C. Moffitt. 2013. A theoretical justification for using embodied conversational agents (ECAs) to augment accounting-related interviews. Journal of Information Systems (Fall): 159-176.

Pickard, M. D., R. Schuetzler, J. S. Valacich and D. A. Wood. 2020. Innovative accounting interviewing: A comparison of real and virtual accounting interviewers. The Accounting Review (November): 339-366.

Pickerd, J. and D. A. Wood. 2011. Problems to avoid when brainstorming fraud risks. The CPA Journal (April): 64-65.

Pickerd, J. and M. D. Piercey. 2021. The effects of high estimate uncertainty in auditor negligence litigation. Contemporary Accounting Research 38(4): 3182-3213.

Pickerd, J., N. M. Stephens, S. L. Summers and D. A. Wood. 2011. Individual accounting faculty research rankings by topical area and methodology. Issues in Accounting Education (August): 471-505.

Pickerd, J. S., S. L. Summers and D. A. Wood. 2015. An examination of how entry-level staff auditors respond to tone at the top vis-a-vis tone at the bottom. Behavioral Research In Accounting 27(1): 79-98.

Pickering, M. 2017. Implementing lean management reporting in lean enterprises. Cost Management (January/February): 28-36. (Summary).

Pickering, M. 2018. Supporting management decision-making: Cost analysis in the lean enterprise. Cost Management (July/August): 5-15.

Pickering, M. 2022. Implementing successful and sustainable activity-based costing. Cost Management  March/April): 26-32.

Pickering, M. 2023. Beyond complex accounting systems: ABC as an analysis framework. Cost Management (July/August): 36-40, 42.

Pickering, M. and J. Muir. 2019. Killing the annual budget cycle: Dynamic planning and rolling forecasts in lean enterprises. Cost Management (September/October): 24-32.

Pickering, M. and V. Byrnes. 2016. The changing role of management accountants in a lean enterprise: From "bean counter" to delivering customer value. Cost Management (January/February): 38-47.

Pickett, A. L. 1924. University courses in accounting: II. Objectives of the accounting courses at Indiana University. Journal of Accountancy (December): 435-436.

Pickett, K. H. S. 2002. Investigating Financial Crime in the Workplace. John Wiley & Sons.

Pickett, K. H. S. 2010. The Internal Auditing Handbook, 3rd Edition. Wiley.

Pickhardt, R. C. and J. B. Wallace. 1974. A study of the performance of subjective probability assessors. Decision Sciences 5(3): 347-363.

Pickrum, M. 2010. "Massive ratings don't always translate into big profits." Programming a TV network is both art and science, and this CFO is happy to supply the science. CFO (May): 36-38 .

Picur, R. D. and J. C. McKeown. 1976. Alternative income concepts and relative performance evaluations: A comment and extension. The Accounting Review (April): 415-420.

Pidock, W. L. 1970. Accounting for net salvage. Management Accounting (December): 49-52.

Pidun, U., A. Richter, M. Schommer and A. Karna. 2019. A new playbook for diversified companies. MIT Sloan Management Review (Winter): 1-11.

Pidun, U., M. Reeves and E. Wesselink. 2021. How healthy is your business ecosystem? MIT Sloan Management Review (Spring): 31-38. (Dynamic groups of largely independent economic players that work together to create and deliver coherent solutions to customers).

Pidun, U., M. Reeves and N. Knust. 2022. Setting the rules of the road: Put the right rules in place to orchestrate a platform that creates value for all participants - and helps manage risk. MIT Sloan Management Review (Winter): 44-50.

Piechocki, M. 2010. XBRL: Standard business reporting: Modern language of governments. Strategic Finance (December): 56-58.

Piehl, D. 1974. Nonlinearity and the study of organizations. The Academy of Management Journal 17(4): 760-767.

Pierce, B. and B. Sweeney. 2005. Management control in audit firms - Partners' perspectives. Management Accounting Research (September): 340-370.

Pierce, B. J. and J. J. Tsay. 1992. A study of the post-completion audit practices of large American corporations: Experience from 1978 and 1988. Journal of Management Accounting Research (4): 131-155.

Pierce, C. A., H. Aguinis and S. K. R. Adams. 2000. Effects of a dissolved workplace romance and rater characteristics on responses to a sexual harassment accusation. The Academy of Management Journal 43(5): 869-880.

Pierce, H. 1975. Leasing and the lessee. Management Accounting (December): 33-36.

Pierce, J. F. 1968. Application of combinatorial programming to a class of all-zero-one integer programming problems. Management Science (November): 191-209.

Pierce, J. L. and R. B. Dunham. 1978. An empirical demonstration of the convergence of common macro- and micro-organization measures. The Academy of Management Journal 21(3): 410-418.

Pierce, J. L. and R. B. Dunham. 1978. The measurement of perceived job characteristics: The job diagnostic survey versus the job characteristics inventory. The Academy of Management Journal 21(1): 123-128.

Pierce, J. L. and R. B. Dunham. 1992. The 12-hour work day: A 48-hour, eight-day week. The Academy of Management Journal 35(5): 1086-1098.

Pierce, J. L., D. G. Gardner, L. L. Cummings and R. B. Dunham. 1989. Organization-based self-esteem: Construct definition, measurement, and validation. The Academy of Management Journal 32(3): 622-648.

Pierce, J. L., D. G. Gardner, R. B. Dunham and L. L. Cummings. 1993. Moderation by organization-based self-esteem of role condition-employee response relationships. The Academy of Management Journal 36(2): 271-288.

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Pirrone M. M. 2015. Tax matters: No COD income from loans. Journal of Accountancy (August): 78-79.

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Pirrone, M. M. 2016. Tax matters: 'Private Roth IRA corporation' is held abusive. Journal of Accountancy (June): 80-83.

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Pirrone, M. M. 2016. Post-retirement payments are subject to self-employment tax. Journal of Accountancy (September): 82, 84.

Pirrone, M. M. 2017. Like-kind exchange between related parties denied nonrecognition treatment. Journal of Accountancy (March): 60-62.

Pirrone, M. M. 2017. LLC's sole member is held liable for employment taxes. Journal of Accountancy (January): 72, 74-75.

Pirrone, M. M. 2017. Sixth Circuit upholds DISC dividends paid to Roth IRAs. Journal of Accountancy (May): 72-73.

Pirrone, M. M. 2017. Social club is liable for taxes on UBTI. Journal of Accountancy (November): 69.

Pirrone, M. M. 2017. Taxpayers' valuation of land accepted; inability to establish basis limits casualty loss. Journal of Accountancy (February): 63-64.

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Pirrone, M. M. 2018. COD income not includible due to lack of bona fide debt. Journal of Accountancy (February): 62-63.

Pirrone, M. M. 2018. Equitable recoupment doctrine applies to employment tax deposit. Journal of Accountancy (August): 68.

Pirrone, M. M. 2018. First Circuit allows DISC dividends paid to Roth IRAs. Journal of Accountancy (July): 65-67.

Pirrone, M. M. 2018. S corporation shareholder may not revoke tax election. Journal of Accountancy (September): 62.

Pirrone, M. M. 2018. Tax Court grants innocent spouse relief from taxes on embezzled funds. Journal of Accountancy (December): 66-68.

Pirrone, M. M. 2018. Virgin Islands 'cover over' partial return transmittal constitutes IRS filing. Journal of Accountancy (May): 65-66.

Pirrone, M. M. 2019. Ninth Circuit holds common law mailbox rule inapplicable. Journal of Accountancy (August): 60-61.

Pirrone, M. M. 2019. Ninth Circuit overturns Tax Court's invalidation of transfer pricing regs. Journal of Accountancy (September): 58-60. (Stock-based compensation is held includible in a cost-sharing agreement).

Pirrone, M. M. 2019. Preparer's forgetting to hit 'send' doesn't excuse clients' late-filing penalties. Journal of Accountancy (November): 63-64.

Pirrone, M. M. 2019. Salesman's termination payment held not for goodwill. Journal of Accountancy (March): 57-58.

Pirrone, M. M. 2019. Second circuit expands tax court's jurisdiction for hearing refund claims. Journal of Accountancy (July): 59-60.

Pirrone, M. M. 2020. $24 million in transfers were not gifts. Journal of Accountancy (September): 68-69.

Pirrone, M. M. 2020. $8.7 million partnership income adjustment by IRS disallowed. Journal of Accountancy (March): 64-66.

Pirrone, M. M. 2020. Estate is entitled to refund of Sec 6651 late-filing penalty. Journal of Accountancy (January): 53-54.

Pirrone, M. M. 2020. Liquidation of assets not mandated for taxpayers' installment agreement. Journal of Accountancy (August): 55-56.

Pirrone, M. M. 2020. Sec. 280E is not an excessive fine under Eighth Amendment. Journal of Accountancy (February): 62.

Pirrone, M. M. 2021. District court holds incarcerated individuals are entitled to economic impact payments. Journal of Accountancy (January): 47-48.

Pirrone, M. M. 2021. Theft loss of marital property disallowed. Journal of Accountancy (March): 50, 52.

Pirrone, M. M. and J. Trainor. 2021. 'Willful' FBAR penalties upheld. Journal of Accountancy (February): 47-48. (Financial Crimes Enforcement Network Form 114, Report of Foreign Bank and Financial Accounts).

Pirrone, M. M. and J. Trainor. 2022. Alimony deduction allowed for health care premiums purchased with pretax wages. Journal of Accountancy (January): 40.

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Pitstick, H. 2022. 5 steps for conducting a personal skills audit. Journal of Accountancy (February): 20-23. (Take a basic inventory of your existing skills, honestly assess strengths and weaknesses, pinpoint essential skills for your desired career goals, select key skills for improvement and measure the gap, bring in a third party for a reality check).

Pitstick, H. 2022. 5 pandemic lessons and how to apply them to your career. Journal of Accountancy (March): 12-14.

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Pontikes, E. G. and W. P. Barnett. 2017. The non-consensus entrepreneur: Organizational responses to vital events. Administrative Science Quarterly 62(1): 140-178.

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Poon, M. 2009. From new deal institutions to capital markets: Commercial consumer risk scores and the making of subprime mortgage finance. Accounting, Organizations and Society 34(5): 654-674.

Poon, M., R. Pike and D. Tjosvold. 2001. Budget participation, goal interdependence and controversy: A study of a Chinese public utility. Management Accounting Research (March): 101-118.

Pope, K. R. 2015. Overhauling ethics education: Engaging students digitally will give them a better learning experience and will help them remember the lessons throughout their careers. Strategic Finance (August): 40-47.

Pope, K. R. and L. Black, 2023. Understanding blockchain. Strategic Finance (March): 38-45.

Pope, K. R. and L. Jiles. 2022. Management accountants and corporate compliance: Data analytics capabilities, incentives for reporting wrongdoing, and innovative training can help accounting professionals mitigate the risk of corporate misconduct. Strategic Finance (December): 28-33.

Pope, K. R. and N. T. Churyk. 2014. The anatomy of a whistle-blower letter: A descriptive study. Journal of Forensic & Investigative Accounting 6(1): 82-98.

Pope, K. R. and O. Roubi. 2022. Learning with documentaries: Documentaries provide an engaging, entertaining way to introduce students to accounting and auditing concepts. Strategic Finance (August): 42-47.

Pope, K. R., L. Black and M. Stern. 2023. Generative AI in accounting applications: A live example provides a guide for strategically using ChatGPT to create an aging of accounts receivable report. Strategic Finance (November): 29-36.

Pope, P. F. 1993. Discussion of a comparison of the value-relevance of U.S. versus non-U.S. GAAP accounting measures using Form 20-F reconciliations. Journal of Accounting Research (Studies on International Accounting): 265-275.

Pope, P. F. 2003. Discussion of disclosure practices, enforcement of accounting standards, and analysts' forecast accuracy: An international study. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 273-283.

Pope, P. F. and M. Walker. 1999. International differences in the timeliness, conservatism, and classification of earnings. Journal of Accounting Research (Studies on Credible Financial Reporting): 53-87.

Pope, P. F. and P. Wang. 2005. Earnings components, accounting bias and equity valuation. Review of Accounting Studies 10(4): 387-407.

Pope, P. F. and T. Wang. 2023. Analyst ability and research effort: Non-EPS forecast provision as a research quality signal. Review of Accounting Studies 28(3): 1263-1315.

Pope, T. R. 1979. A flowchart analysis of the federal income tax concept of earnings and profits. The Accounting Review (January): 163-169.

Pope, W. C. 1988. Management practices in the analysis of flawed social systems (Part One). Occupational Hazards (April): 71-74.

Pope-Rogers, U. 2018. Not-for-profits teaming up to fulfill missions: A case study shows how merging or collaborating with like-minded agencies can help not-for profits more effectively achieve their objectives. Journal of Accountancy (November): 16-20.

Popernik, T. T. and R. Dietz. 2014. Investing for tax-efficient income. The CPA Journal (September): 52-56.

Popoff, B. 1972. Postulates, principles and rules. Accounting and Business Research (Summer): 182-193.

Popova, V. K. 2018. Integration of fraud risk in the risk of material misstatement and the effect on auditors' planning decisions. Journal of Forensic Accounting Research 3(1): A52-A79.

Popova, V. K. and S. E. Stein. 2016. Trading Styles, Inc.: An analysis of the going concern assessment. Issues in Accounting Education (August): 355-366.

Popp, D. 2006. Meta-expectations: A theory of expectancy effects in social interaction. ProQuest/UMI.

Popp, P. O. and J. A. Belohlav. 1982. Absenteeism in a low status work environment. The Academy of Management Journal 25(3): 677-683.

Popp, W. 1965. Simple and combined inventory policies, production to stock or to order? Management Science (July): 868-873.

Popper, K. R. 1968. The Logic of Scientific Discovery. Harper Torchbooks.

Porac, J. 2018. Book review: B. S. Frey and J. Gallus: Honours versus Money: The Economics of Awards. Administrative Science Quarterly 63(3): NP30-NP32.

Porac, J. F., G. R. Ferris and D. B. Fedor. 1983. Causal attributions, affect, and expectations for a day's work performance. The Academy of Management Journal 26(2): 285-296.

Porac, J. F., H. Thomas, F. Wilson, D. Paton and A. Kanfer. 1995. Rivalry and the industry model of Scottish knitwear producers. Administrative Science Quarterly 40(2): 203-227.

Porac, J. F., J. B. Wade and T. G. Pollock. 1999. Industry categories and the politics of the comparable firm in CEO compensation. Administrative Science Quarterly 44(1): 112-144.

Porath, C. 2016. An antidote to incivility: How to protect yourself from rude colleagues. Harvard Business Review (April): 108-111.

Porath, C. and C. Pearson. 2013. The price of incivility: Lack of respect hurts morale - and the bottom line. Harvard Business Review (January/February): 114-121. (In 2011 98% of workers polled reported that they experienced uncivil behavior on the job. 48% deliberately decrease their effort. 38% decreased their quality of work. 78% said their commitment to the organization declined. 25% admitted to taking their frustration out on customers).

Porath, C. L. and A. Erez. 2007. Does rudeness really matter? The effects of rudeness on task performance and helpfulness. The Academy of Management Journal 50(5): 1181-1197.

Porcano, T. M. 1984. An empirical analysis of some factors affecting student performance. Journal of Accounting Education 2(2): 111-126.

Porcano, T. M. 1984. Distributive justice and tax policy. The Accounting Review (October): 619-636.

Porcano, T. M., G. T. Tsakumis and A. P. Curatola. 2011. Tax evasion, national cultural dimensions and other country-structural metrics. Journal of Forensic & Investigative Accounting 3(1): 86-115.

Porcaro. G. A. 2007. The choice-of-entity maze. Journal of Accountancy (March): 64-68. (Key differences between types of corporations and limited liability companies that are treated as a partnership for tax purposes).

Porco, B. M. 2018. SASB and Fordham University collaboration. The CPA Journal (July): 19-20.

Porco, B. M. and T. P. Hedley. 2019. Seven easy ways to introduce sustainability reporting into existing accounting curricula. The CPA Journal (September): 12-13.

Porosky, M. 1921. A method of distributing factory payroll. National Association of Cost Accountants Official Publications (July): 3-17.

Porporato, M. and N. Waweru. 2008. Calzados Pezutti Sociedad Anónima (CalPe SA). IMA Educational Case Journal 1(2): 1-8.

Porporato, M. and N. Waweru. 2010. Argento Dairy Farm. IMA Educational Case Journal 3(1): 1-9.

Porporato, M. M. 2016. Logistics costs behavior and management in the auto industry. Issues in Accounting Education (November): 389-408.

Porras, J. I. and P. J. Robertson. 1987. Organization development theory: A typology and evaluation. In Research in Organizational Change and Development, edited by R. W. Woodman and W. A. Pasmore: 1-57. Greenwich, CT: JAI Press.

Porter, A. 1964. Effect of organization size on validity of intelligence score as a predictor of executive success. Management Science (January): 385-392.

Porter, A. M. 2000. Purchasing survey: Buyers fight outsourcing. Purchasing (July): 41.

Porter, A. M. 2000. The virtual corporation: Where is it. Purchasing (March): 40-48.

Porter, B. A. 1996. Review of A research study on financial reporting and auditing - Bridging the expectation gap. Accounting Horizons (March): 130-135.

Porter, B. A. and S. A. Carr. 1999. From strategic plan to practical realities: Developing and implementing a zero-based accounting curriculum. Issues in Accounting Education (November): 565-588.

Porter, C. H. 1928. Is it machinery or is it junk? The Accounting Review (December): 369-374.

Porter, C. H. 1951. Practical determination of excess profits. N.A.C.A. Bulletin (February): 695-698. (Porter proposes a payroll to earnings base as a profit measure).

Porter, D. M. 1980. The Waltham system and early American textile cost accounting 1813-1848. The Accounting Historians Journal 7(1): 1-15.

Porter, G. H. 1921. Accounting for electric alloy and tool steel. Journal of Accountancy (July): 1-15.

Porter, G. L. 1963. A training program in industrial accounting. N.A.A. Bulletin (May): 33-34.

Porter, G. L. 1983. The Uses of Accounting Information for Decision-Making Purposes by Small Manufacturers in Mississippi. Mississippi Research and Development Center.

Porter, G. L. 2003. Whistleblowers: A rare breed. Strategic Finance (August): 50-53.

Porter, G. L. and M. D. Akers. 1987. In defense of management accounting. Management Accounting (November): 58-62.

Porter, J. and D. Woolley. 2012. The BBDE Health Center: A case study of business ethics. IMA Educational Case Journal 5(3): 1-3.

Porter, J. and M. W. Penn Jr. 2023. 2024 Student Case Competition: Determining how to classify stock investment: The case of Unbekannt, Inc. Strategic Finance (August): 53-60.

Porter, J. and T. Stephenson. 2010. Creating an Excel-based budget you'll really use. Strategic Finance (February): 26-33.

Porter, J. and T. Stephenson. 2010. Excel-based budgeting for indirect costs. Strategic Finance (April): 34-39.

Porter, J. and T. Stephenson. 2010. Using your Excel-based budget to create pro forma financial statements. Strategic Finance (June): 46-53.

Porter, J. and T. Stephenson. 2011. Calculating operating variances. Strategic Finance (September): 44-51.

Porter, J. and T. Stephenson. 2011. Turning budgets into business. Strategic Finance (July): 34-42. (Excel-based budgets).

Porter, J. C. 2012. How adjusting entries affect the quality of financial reporting: The case of Frosty Co. Issues in Accounting Education (May): 493-524.

Porter, J. C. 2016. A refresher on accounting for leases. The CPA Journal (January): 24-33.

Porter, J. C. 2019. Beyond debits and credits: Using integrated projects to improve students' understanding of financial accounting. Journal of Accounting Education (46): 53-71.

Porter, J. C. and T. Stephenson. 2009. Buns Bakery: Creating and using a master budget. IMA Educational Case Journal 2(2): 1-7.

Porter, J. C., M. W. Sasieni, E. S. Marks and R. L. Ackoff. 1966. The use of simulation as a pedagogical device. Management Science (February): B170-B179.

Porter, J. H. 2011. Attract and retain top talent. Strategic Finance (June): 56-60.

Porter, L. W. 1996. Forty years of organization studies: Reflections from a micro perspective. Administrative Science Quarterly 41(2): 262-269.

Porter, M., J. Sacks, A. Warner and K. Schwab. 2000. The Global Competitiveness Report 2000. Oxford University Press. (This was the first report I summarized. My most recent summary includes specific data for 2011 and 2012, and overall data on the Global Competitiveness Index for 1999 to 2012. Summary).

Porter, M. E. 1979. How competitive forces shape strategy. Harvard Business Review (March-April): 137-145. (This article was the basis for Chapter 1 of Porter's book, Competitive Strategy).

Porter, M. E. 1980. Competitive Strategy: Techniques for Analyzing Industries and Competitors. The Free Press. (Summary).

Porter, M. E. 1985. Competitive Advantage. The Free Press.

Porter, M. E. 1987. From competitive advantage to corporate strategy. Harvard Business Review (May-June): 43-59. (Summary).

Porter, M. E. 1990. The Competitive Advantage of Nations. Free Press.

Porter, M. E. 1998. Competitive Advantage: Creating and Sustaining Superior Performance. The Free Press.

Porter, M. E. 1998. Competitive Strategy: Techniques for Analyzing Industry and Competitors. The Free Press. (See 1980).

Porter, M. E. 1996. What is a strategy? Harvard Business Review (November-December): 61-78. (Summary).

Porter, M. E. 2001. Strategy and the internet. Harvard Business Review (March): 63-78. (Summary).

Porter, M. E. 2008. The five competitive forces that shape strategy. Harvard Business Review (January): 78-93. (See Chapter 1 of my 1980 Competitive Strategy summary).

Porter, M. E. and E. O. Teisberg. 2004. Redefining competition in health care. Harvard Business Review (June): 64-76.

Porter, M. E. and J. E. Heppelmann. 2014. How smart, connected products are transforming competion. Harvard Business Review (November): 64-88. (The third wave of IT-driven competition).

Porter, M. E. and J. E. Heppelmann. 2015. How smart, connected products are transforming companies. Harvard Business Review (October): 96-114.

Porter, M. E. and J. E. Heppelmann. 2017. Why every organization needs an augmented reality strategy. Harvard Business Review (November/December): 46-57. (Augmented reality or AR "transforms volumes of data and analytics into images or animations that are overlaid on the real world." ..."By superimposing digital information directly on real objects or environments, AR allows people to process the physical and digital simultaneously, eliminating the need to mentally bridge the two. That improves our ability to rapidly and accurately absorb information, make decisions, and execute required tasks quickly and efficiently."..."Every company needs an implementation road map that lays out how the organization will start to capture the benefits of AR in its business while building the capabilities needed to expand its use."... "It will profoundly change training and skill development, allowing people to perform sophisticated work without protracted and expensive conventional instruction - a model that is inaccessible to so many today. AR, then, enables people to better tap into the digital revolution and all it has to offer.").

Porter, M. E. and J. E. Heppelmann. 2018. Why every organization needs an augmented reality strategy: Interaction. Harvard Business Review (March/April): 19.

Porter, M. E. and J. W. Rivkin. 2012. Choosing the United States: In contests to attract high-value business activities, the U.S. is losing out more than it should. Harvard Business Review (March): 80-93.

Porter, M. E. and J. W. Rivkin. 2012. The looming challenge to U.S. competitiveness. Harvard Business Review (March): 54-62. ("The United States is a competitive location to the extent that companies operating in the U.S. are able to compete successfully in the global economy while supporting high and rising living standards for the average American.").

Porter, M. E. and M. R. Kramer. 2002. The competitive advantage of corporate philanthropy. Harvard Business Review (December): 56-68.

Porter, M. E. and M. R. Kramer. 2006. Strategy and society: The link between competitive advantage and corporate social responsibility. Harvard Business Review (December): 78-92. (Summary).

Porter, M. E. and M. R. Kramer. 2011. Creating shared value: How to reinvent capitalism and unleash a wave of innovation and growth. Harvard Business Review (January/February): 62-77. (Summary).

Porter, M. E. and N. Nohria. 2018. How CEOs manage time. Harvard Business Review (July/August): 42-51.

Porter, M. E. and N. Nohria. 2018. The leader's calendar: Interaction. Harvard Business Review (September/October): 20.

Porter, M. and N. Nohria. 2018. What do CEOs actually do? Harvard Business Review (July/August): 52-53.

Porter, M. E. and R. S. Kaplan. 2016. How to pay for health care: Bundled payments will finally unleash the competition that patients want. Harvard Business Review (July/August): 88-102. Two types of value-based reimbursement: Capitation, or population-based payment versus bundled payments. Bundled payments is the recommended solution).

Porter, M. E. and S. Stern. 2001. Innovation: Location matters. MIT Sloan Management Review (Summer): 28-36.

Porter, M. E. and T. H. Lee. 2013. The strategy that will fix health care. Harvard Business Review (October): 50-67. (Summary).

Porter, M. E., J. W. Lorsch and N. Nohria. 2004. Seven surprises for new CEOs. Harvard Business Review (October): 62-72.

Porter, M. E., M. Sakakibara and H. Takeuchi. 2000. Can Japan Compete? Perseus. (Summary).

Porter, P. H. and M. A. Gallagher. 2004. Revised R&D budgets for funding postponements. The Journal of Cost Analysis & Management 6(2): 58-78.

Porter, P. L. 2001. Organizational learning's ten-year march. MIT Sloan Management Review (Winter): 30-31.

Porter, R. B. and K. Carey. 1974. Stochastic dominance as a risk analysis criterion. Decision Sciences 5(1): 10-21.

Porter, S. F. and D. L. Crumbley. 2012. Teaching interviewing techniques to forensic accountants is critical. Journal of Forensic & Investigative Accounting 4(1): 122-146.

Porter, T. M. 1995. Information cultures: A review essay. Accounting, Organizations and Society 20(1): 83-92.

Porter, U. D. 1945. Retail inventory accounting. N.A.C.A. Bulletin (April 15): 786-798.

Portman, R. K. 1957. Pre-control for profit. N.A.A. Bulletin (November): 5-11.

Portman, R. K. 1958. Installing direct costing in one division of a company. N.A.A. Bulletin (June): 5-12. (Case study).

Portny, S. E. 2010. Project Management For Dummies, 3rd edition. For Dummies.

Portway, E. V. 1922. New York Stock Exchange questionnaire. Journal of Accountancy (September): 161-173.

Porumb, V., A. De Jong, C. Huijen, T. Marra and J. Van Dalen. 2021. The effect of auditor style on reporting quality: Evidence from Germany. Abacus 57(1): 1-26.

Porumb, V., Y. Zengin-Karaibrahimoglu, G. J. Lobo, R. Hooghiemstra and D. de Waard. 2021. Expanded auditor's report disclosures and loan contracting. Contemporary Accounting Research 38(4): 3214-3253.