Main Bibliography
Section P: PAA-PAT

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

Paananen, M. and H. Lin. 2009. The development of accounting quality of IAS and IFRS over time: The case of Germany. Journal of International Accounting Research 8(1): 31-55.

Pablo, A. L. 1994. Determinants of acquisition integration level: A decision-making perspective. The Academy of Management Journal 37(4): 803-836.

Pablo, A. L. and M. Javidan. Editors. 2004. Mergers and Acquisitions: Creating Integrative Knowledge (Strategic Management Society Book Series). Blackwell Publishing.

Pabst, D. F. and J. C. Talbott. 1991. The CMA: Past, present and future. Accounting Horizons (September): 31-37.

Pace, H. S. 1924. Relation of the accountancy instructor to the development of professional standards in the practice of accountancy. Journal of Accountancy (May): 349-356.

Pace, H. S. 1924. Restrictive legislation in New York: A review of the C.P.A. bill recently introduced in the New York legislature. Journal of Accountancy (April): 262-267.

Pacelli, J. 2019. Corporate culture and analyst catering. Journal of Accounting and Economics (February): 120-143.

Pacelli, M. and M. Pacelle. 2001. Empire: A Tale of Obsession, Betrayal and the Battle for an American Icon. John Wiley & Sons.

Pacharn, P. 2008. Accounting choice and optimal incentive contracts: A role of financial reporting in management performance evaluation. Advances in Management Accounting (17): 289-316.

Pacheco-de-Almeida, G., J. E. Henderson and K.. O. Cool. 2008. Resolving the commitment versus flexibility trade-off: The role of resource accumulation lags. The Academy of Management Journal 51(3): 517-536.

Pacheco-Paredes, A. A. and C. M. Wheatley. 2021. Do auditors react to real earnings management? Advances in Accounting: Incorporating Advances in International Accounting (55): 100565.

Pacheco-Paredes, A. A., D. V. Arturo and C. M. Wheatley. 2017. The timing of auditor hiring: Determinants and consequences. Accounting Horizons (September): 85-103.

Pachman, J. M. 1966. Optimization of seismic reconnaissance surveys in petroleum exploration. Management Science (April): B312-B322. 1966. Errata: Optimization of seismic reconnaissance surveys in petroleum exploration. Management Science (August): B579.

Pacini, C. 2002. The forensic accountant's role in fighting terrorist financing. Journal of Forensic Accounting (3): 289-300.

Pacini, C. 2003. Privileged communications between forensic accountants, attorneys, and clients threatened by Federal rule. Journal of Forensic Accounting (4): 337-342.

Pacini, C. 2003. The forensic accountant and forgery. Journal of Forensic Accounting (4): 165-170.

Pacini, C. 2004. Beware of charitable donations supporting terrorism. Journal of Forensic Accounting (5): 255-264.

Pacini, C. 2004. Check 21: Fraud implications of the check clearing for the 21st century act. Journal of Forensic Accounting (5): 559-562.

Pacini, C. 2005. Forensic risk management: Accountants and bankruptcy fraud. Journal of Forensic Accounting 6(1): 255-260.

Pacini, C. 2005. Forensic risk management: Accountants and bankruptcy fraud - Part II. Journal of Forensic Accounting 6(2): 473-478.

Pacini, C. 2006. Forensic risk management: Forensic accountants and Qui Tam actions under the False Claims Act. Journal of Forensic Accounting 7(1): 263-268.

Pacini, C. 2007. Forensic risk management: the fight against trade secret espionage. Journal of Forensic Accounting 8(1-2): ?.

Pacini, C. and K. Barker. 2010. The fair credit reporting act. The CPA Journal (December): 60-63.

Pacini, C., D. Sinason and W. Hillison. 2001. Potential liability exposure of third-party investigations under the fair credit reporting act. Journal of Forensic Accounting (2): 279-284.

Pacini, C., H. Rogers and J. Swingen. 2002. Beware of bribes of foreign officials. Journal of Forensic Accounting (3): 149-156.

Pacini, C., J. Paterson and S. Ghahramani. 2011. The uncertain liability of accountants and other professionals in securities fraud cases: The shifting sands of Central Bank. Journal of Forensic & Investigative Accounting 3(3): 46-67.

Pacini, C., J. W. Lin and G. Patterson. 2021. Using shell entities for money laundering: Methods, consequences, and policy implications. Journal of Forensic & Investigative Accounting 13(1): 73-89.

Pacini, C., N. F. Stowell and M. T. Caban-Garcia. 2020. A forensic accountant's guide to the most potent federal laws used against healthcare fraud. Journal of Forensic & Investigative Accounting 12(3): 386-406.

Pacini, C., W. Hillison, R. Alagiah and S. Gunz. 2002. Commonwealth convergence toward a narrower scope of auditor liability to third parties for negligent misstatements. Abacus 38(3): 425-464.

Pacini, C. J., W. S. Hopwood and D. T. Sinclair. 2016. Domestic asset tracing: Identifying, locating and freezing stolen and hidden assets. Journal of Forensic Accounting Research 1(1): A42-A65.

Packard, H. A., A. Pawliczek and A. N. Skinner. 2023. Voluntary performance disclosures in the CD&A. The Accounting Review (October): 435-466.

Packman, K. E. and M. D. Rivero. 2010. The Foreign Accounting Tax Compliance Act. Journal of Accountancy (August): 44-49.

Packer, P. 2013. What have IASB and FASB convergence efforts achieved? Journal of Accountancy (February): 50-54, 56, 58-59.

Pacter, P. 2014. Global accounting standards-from vision to reality. The CPA Journal (January): 6,8 -10.

Pacter, P. 2015. Global reach of IFRS is expanding. The CPA Journal (July): 13-16.

Padavic, I., R. J. Ely and E. M. Reid. 2020. Explaining the persistence of gender inequality: The work-family narrative as a social defense against the 24/7 work culture. Administrative Science Quarterly 65(1): 61-111.

Paddock, H. E. 1958. Production waste - Its nature and its accounting. The Accounting Review (January): 50-55.

Paden-Bost, P. J. 1982. Making money control a management issue. Management Accounting (November): 48-51.

Padgett, J. F. 1980. Managing garbage can hierarchies. Administrative Science Quarterly 25(4): 583-604.

Padgett, J. F. 2013. Book review: Research in the Sociology of Organizations, vol. 36: The Garbage Can Model of Organizational Choice: Looking Forward at Forty by A. Lomi, J. R. Harrison. Administrative Science Quarterly 58(3): 472-482.

Padhi, S. N. 2009. SAP ERP Financials and FICO Handbook. Jones & Bartlett Publishers, Inc.

Padhi, S. S., S. M. Wagner and P. K. J. Mohapatra. 2016. Design of auction parameters to reduce the effect of collusion. Decision Sciences 47(6): 1016-1047.

Padmanabhan, B. and A. Tuzhilin. 2002. Knowledge refinement based on the discovery of unexpected patterns in data mining. Decision Support Systems 33(3): 309-321.

Padmanabhan, B. and A. Tuzhilin. 2003. On the use of optimization for data mining: Theoretical interactions and eCRM opportunities. Management Science (October): 1327-1343.

Padmanabhan, S. S. Hammock and N. van Dam. 2019. "We're giving ownership of development to individuals". Harvard Business Review (March/April): 52-55.

Pae, J., D. B. Thornton and M. Welker. 2008. Agency cost reduction associated with EU financial reporting reform. Journal of International Accounting Research 7(1): 51-76.

Pae, S. 1999. Acquisition and discretionary disclosure of private information and its implications for firms' productive activities. Journal of Accounting Research (Autumn): 465-474. 2004. Corrigendum to: Acquisition and discretionary disclosure of private information and its implications for firms' productive activities. Journal of Accounting Research (March): 121.

Pae, S. 2000. Information sharing in the presence of preemptive incentives: Economic consequences of mandatory disclosure. Review of Accounting Studies 5(4): 331-350.

Pae, S. 2002. Discretionary disclosure, efficiency, and signal informativeness. Journal of Accounting and Economics (August): 279-311.

Pae, S. 2002. Optimal disclosure policy in oligopoly markets. Journal of Accounting Research (June): 901-932.

Pae, S. 2005. Selective disclosures in the presence of uncertainty about information endowment. Journal of Accounting and Economics (September): 383-409.

Pae, S. 2021. Career concerns and financial reporting quality. Contemporary Accounting Research 38(4): 2555-2588.

Pae, S. and S. Yoo. 2001. Strategic interaction in auditing: An analysis of auditors' legal liability, internal control system quality, and audit effort. The Accounting Review (July): 333-356.

Pae, S., C. J. Song and A. C. Yi. 2016. Career concerns and management earnings guidance. Contemporary Accounting Research 33(3): 1172-1198.

Pagach, D. P. and R. S. Warr. 2020. Analysts versus time-series forecasts of quarterly earnings: A maintained hypothesis revisited. Advances in Accounting: Incorporating Advances in International Accounting (51): 100497.

Pagani, J. and W. O. Jones. 1950. Price and mortality expectations and valuation of inventories. The Accounting Review (July): 315-319.

Pagano, D. F. 1972. The line manager's role in bakery operations. Management Accounting (September): 43-47, 51.

Pagano, D. F. 1974. New cookie development. Management Accounting (August): 37-39.

Pagano, E. and B. Pagano. 2009. The virtues and challenges of a long break. Journal of Accountancy (February): 46-51.

Pagano, M. S. and D. E. Stout. 2004. Calculating a firm's cost of capital. Management Accounting Quarterly (Spring): 13-20.

Pagano, T. G. 1975. Measuring customer profitability in a commercial bank. Management Accounting (May): 43-47.

Page, B. 2013. Should we change the system or the process? Strategic Finance (November): 46-51.

Page, E. D. 1916. Balance sheet valuations. Journal of Accountancy (April): 241-254.

Page, J. and P. Hooper. 2013. The fundamentals of bank accounting: Its effect on current financial system uncertainty. The CPA Journal (March): 46-52.

Page, M. 2014. Book review: The Failure and the Future of Accounting: Strategy, Stakeholders, and Business Value by David Hatherly. The Accounting Review (March): 798-801.

Page, P. 1972. Reimbursing travel expenses. Management Accounting (November): 38-39, 52.

Page, S. L. 1951. New product procedures in a small company. N.A.C.A. Bulletin (August): 1485-1489.

Pagell, M., A. Veltri and D. Johnston. 2016. Getting workplace safety right. MIT Sloan Management Review (Winter): 12-14.

Pagell, M., F. Wiengarten, D. Fan, P. Humphreys and C. K. Y. Lo. 2019. Managerial time horizons and the decision to put operational workers at risk: The role of debt. Decision Sciences 50(3): 582-611.

Paget, A. J. 1931. Internal analysis and interpretation of accounting information. N.A.C.A. Bulletin (April 1): 1207-1220.

Pahler, A. J. 2002. Advanced Accounting. South-Western.

Pahnke, E. C., R. Katila and K. M. Eisenhardt. 2015. Who takes you to the dance? How partners' institutional logics influence innovation in young firms. Administrative Science Quarterly 60(4): 596-633.

Paige, H. W. 1963. How PERT/Cost helps the manager. The Harvard Business Review (November-December): 87-95.

Paige, K. L. 1992. Do nonprofits use management accounting properly? Management Accounting (January): 56-58.

Paik, D. G. H., J. A. van der Lann Smith, B. B. Lee and S. W. Yoon. 2015. The relation between accounting information in debt covenants and operating leases. Accounting Horizons (December): 969-996.

Paik, D. G., T. Kim, K. Krumwiede and B. B. Lee. 2018. The association between audit fees and accounting restatement resulting from accounting fraud and clerical errors. Journal of Forensic & Investigative Accounting 10(3): 332-356.

Paik, G. H, B. Lee and K. R. Krumwiede. 2017. Corporate social responsibility performance and outsourcing: The case of the Bangladesh tragedy. Journal of International Accounting Research 16(1): 59-79.

Paimisano, S. 2014. Managing investors. Harvard Business Review (June): 80-85.

Pain, G. R. 1966. A case study in auditing a medium scale computer installation. Management Accounting (August): 55-63.

Paine, F. T. 1965. Management perspective: Sensitivity training: The current state of the question. The Academy of Management Journal 8(3): 228-232.

Paine, F. T. 1970. Human resource accounting - The current state of the question. The Federal Accountant (June): 57-69.

Paine, L., R. Deshpande, J. D. Margolis and K. E. Bettcher. 2005. Up to code: Does your company's conduct meet world-class standards? Harvard Business Review (December): 122-133. (The GBS Codex includes: The fiduciary principle, the property principle, the reliability principle, the transparency principle, the dignity principle, the fairness principle, the citizenship principle, and the responsiveness principle).

Paine, L. S. 1994. Managing for organizational integrity. Harvard Business Review (March-April): 106-117.

Paine, L. S. 2010. The China rules. Harvard Business Review (June): 103-108.

Paine, L. S. 2014. Sustainability in the boardroom. Harvard Business Review (July/August): 86-94.

Paine, L. S. 2023. What does "stakeholder capitalism" mean to you? A guide to the four main types. Harvard Business Review (September/October): 108-119. (From weakest to strongest: 1. Instrumental - Managers should respect stakeholders' interest when doing so will maximize long-term returns to shareholders; 2. Classic - Companies have ethical and legal obligations to stakeholders that must be respected whether or not doing so is likely to maximize shareholder value; 3. Beneficial - The corporate objective is improving all stakeholders' well-being rather than just maximizing the value for shareholders; and 4. Structural - To protect stakeholder interest, stakeholders other than shareholders should have formal powers in corporate governance.).

Paine, M. D. 1922. Auditors I have known. Journal of Accountancy (July): 11-19.

Paine, N. R. 1964. Uncertainty and capital budgeting. The Accounting Review (April): 330-332.

Paine, N. R. 1973. A useful approach to the group choiceproblem. Decision Sciences 4(1): 21-30.

Paine, P. E. 1958. Audit control of time-and-material subcontracting. N.A.A. Bulletin (August): 85-94.

Paine, T. 1999. Rights of Man (Dover Thrift Editions). Dover Publications.

Paine, T. 2006. The Age of Reason. The Echo Library. (Rebuff of church dogma originally published in 1796. Summary).

Paine, T. 2008. Common Sense. Forgotten Books. (First published in 1776.)

Paioff, M. 1990. On the inside looking out. Management Accounting (January): 44-48. (Related to accounting software).

Paiseyand, C. and N. J. Paisey. 2005. Improving accounting education through the use of action research. Journal of Accounting Education 23(1): 1-19.

Paladino, B. 2007. Five Key Principles of Corporate Performance Management. John Wiley and Sons.

Paladino, B. 2007. 5 key principles of corporate performance management: How do Balanced Scorecard Hall of Fame, Malcolm Baldrige, Sterling, Fortune 100, APQC, and Forbes award winners drive value? Strategic Finance (June): 39-45. (Note).

Paladino, B. 2007. 5 key principles of corporate performance management: Successful companies plan, communicate, and manage strategy well. Strategic Finance (July): 33-41.

Paladino, B. 2007. 5 key principles of corporate performance management: Award-winning companies use them to improve their performance and manage and leverage knowledge for success. Strategic Finance (August): 39-45.

Paladino, B. 2008. Strategically managing risk in today's perilous markets. Strategic Finance (November): 26-33.

Paladino, B. 2010. Innovative Corporate Performance Management: Five Key Principles to Accelerate Results. John Wiley and Sons.

Paladino, B. 2011. Achieving innovative corporate performance management. Strategic Finance (March): 43-51.

Paladino, B. 2011. Achieving innovative corporate performance management. Strategic Finance (April): 43-53.

Paladino, R. E. 2005. Balanced forecasts drive value. Strategic Finance (January): 37-42. (Balanced scorecard).

Palast, G. 2002. The Best Democracy Money Can Buy: An Investigative Reporter Exposes the Truth about Globalization, Corporate Cons, and High Finance Fraudsters. Pluto Press.

Palecek, J. M. 1960. Machine accounting tabulations for budgetary planning. N.A.A. Bulletin (November): 75-82.

Palen, J. J. 1969. Belief in government control and the displaced worker. Administrative Science Quarterly 14(4): 584-593.

Palepu, K. 1987. The anatomy of an accounting change. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 73-94.

Palepu, K. 2023. Case study: How should we diversify our supply chain? Harvard Business Review (November/December): 148-153.

Palepu, K. G. 1986. Predicting takeover targets: A methodological and empirical analysis. Journal of Accounting and Economics (March): 3-35.

Palepu, K. G. 1988. Discussion of bad news and differential market reactions to announcements of earlier-quarters versus fourth-quarter earnings. Journal of Accounting Research (Studies on Management's Ability and Incentives to Affect the Timing and Magnitude of Accounting Accruals): 87-90.

Palepu, K. G. and P. M. Healy. 2007. Business Analysis and Valuation: Using Financial Statements, Text and Cases. South-Western College Pub.

Palepu, K. G., P. M. Healy and V. L. Bernard. 2004. Business Analysis and Valuation: Using Financial Statements : Text and Cases, 3e. South-Western Educational Publishing.

Palermo, T., M. Power and S. Ashby. 2022. How accounting ends: Self-undermining repetition in accounting life cycles. Contemporary Accounting Research 39(4): 2790-2824.

Palker, M. P. 2016. Back to school. Strategic Finance (September): 6.

Palker, M. P. 2016. CMA in the USA. Strategic Finance (October): 6.

Palker, M. P. 2016. What can you do for me? Strategic Finance (December): 8. (What can a CMA do that a CPA can't? Provide, analyze and synthesize information).

Palker, M. P. 2016. I'm a member, too. Strategic Finance (July): 6.

Palker, M. P. 2016. New horizons. Strategic Finance (November): 6.

Palker, M. P. 2016. Sooner rather than later. Strategic Finance (August): 6.

Palker, M. P. 2017. As time goes by. Strategic Finance (June): 6.

Palker, M. P. 2017. Education, friendship, networking. Strategic Finance (May): 8.

Palker, M. P. 2017. Keeping connected. Strategic Finance (February): 8.

Palker, M. P. 2017. Off to China. Strategic Finance (April): 8.

Palker, M. P. 2017. Pass it along. Strategic Finance (March): 8.

Palker, M. P. 2017. New beginnings. Strategic Finance (January): 8.

Palker, M. P. 2018. Is volunteerism in your DNA? Strategic Finance (November): 71.

Pallot, J. 1990. The nature of public assets: A response to Mautz. Accounting Horizons (June): 79-85.

Pallot, J. 1991. The legitimate concern with fairness: A comment. Accounting Organizations and Society 16(2): 201-208. (Summary).

Palmer, B., C. Sharma, H. Anker and M. MacLachlan. 2016. Why leadership training fails - and what to do about it: Interaction. Harvard Business Review (December): 19-20.

Palmer, B. T. 1970. Management reports for multiproduct plants. Management Accounting (August): 30-34.

Palmer, D. 1983. Broken ties: Interlocking directorates and intercorporate coordination. Administrative Science Quarterly 28(1): 40-55.

Palmer, D. 2006. Taking stock of the criteria we use to evaluate one another's work: ASQ 50 years out. Administrative Science Quarterly 51(4): 535-559. (Palmer embraces Weick's definition of stock taking as "a complex mixture of appreciation, wariness, anticipation, regret, and pride, all fused into thoughts of renewal." Palmer reviews the vision of organization studies established when the ASQ was first published in 1956, identifies seven controversies related to whether ASQ scholars have clung too closely to, or strayed to far from, the founder's vision for the journal, and offers his own thoughts on the concerns and challenges that ASQ scholars might do well to contemplate. The seven controversies relate to concerns about the field's: 1) object of inquiry, 2) devotion to theory building, 3) paradigmatic heterogeneity, 4) mode of building theory and conducting research, 5) disciplinary status and foundation, 6) relevance to practitioners, and 7) Anglocentrism).

Palmer, D. 2014. Book review: Corporate Wrongdoing and the Art of the Accusation by R. R. Faulkner. Administrative Science Quarterly 59(2): 370-373.

Palmer, D. and B. M. Barber. 2001. Challengers, elites, and owning families: A social class theory of corporate acquisitions in the 1960s. Administrative Science Quarterly 46(1): 87-120.

Palmer, D., R. Friedland, P. D. Jennings and M. E. Powers. 1987. The economics and politics of structure: The multidivisional form and the large U.S. corporation. Administrative Science Quarterly 32(1): 25-48.

Palmer, D. A., P. D. Jennings and X. Zhou. 1993. Late adoption of the multidivisional form by large U.S. corporations: Institutional, political, and economic accounts. Administrative Science Quarterly 38(1): 100-131.

Palmer, E. S. 1956. A cost study in a radio-television station. N.A.C.A. Bulletin (February): 745-749.

Palmer, F. L. 1952. Charging maintenance department costs. N.A.C.A. Bulletin (January): 633-638.

Palmer, J. L. 1925. Production budgeting. N.A.C.A. Bulletin (October 15): 98-103.

Palmer, J. R. 1977. The Use of Accounting Information in Labor Negotiations. National Association of Accountants.

Palmer, R. E. 1959. Understandable reporting of variance from plan. N.A.A. Bulletin (June): 94-95.

Palmer, R. J. 1992. Strategic goals and objectives and the design of strategic management accounting systems. Advances in Management Accounting (1): 179-204.

Palmer, R. J. 1994. Reengineering payables at ITT Automotive. Management Accounting (July): 38-42.

Palmer, R. J. and H. H. Davis. 2004. Connecting concepts of business strategy and competitive advantage to activity-based machine cost allocations. Advances in Management Accounting (12): 219-236.

Palmer, R. J. and L. D. Green. 1999. ITT Automotive North America: A case study requiring use of benchmarking, activity/process analysis, and reengineering concepts. Issues in Accounting Education (August): 465-496.

Palmer, R. J. and M. R. Gupta. 2011. Technology-driven convergence of business processes in the acquisition cycle: Implications for accountants and educators. Journal of Emerging Technologies in Accounting (8): 65-87.

Palmer, R. J. and M. Vied. 1998. Could ABC threaten the survival of your company? Management Accounting (November): 33-36. (Summary).

Palmer, R. J. and R. B. Welker. 1994. The effect of an anticipated performance evaluation on willingness to perform: The intervention of self-presentational motives. Behavioral Research In Accounting (6): 204-220.

Palmer, R. J., D. W. Gribbin and M. W. Tucker. 1995. Monitoring vital signs of the financial health of suppliers to JIT systems: Implications for organizations and accountants. Advances in Management Accounting (4): 1-25.

Palmer, R. J., J. King and M. Holladay. 1993. A tenure-adjusted model of performance measurement to encourage long-term organizational priorities. Advances in Management Accounting (2): 119-134.

Palmer, R. J., K. Brucker and H. Olveda. 2019. Benchmarking external audit fees to lower audit costs: Data from Fortune 1000 companies. Management Accounting Quarterly (Summer): 34-45.

Palmer, R. J., L. D. Green and M. T. Ventura. 1996. Are corporate procurement cards for you? Management Accounting (September): 22-28, 30.

Palmer, R. J., M. Gupta and A. Davila. 2003. Transforming the procure-to-pay process: How Fortune 500 corporations use purchasing cards. How Fortune 500 corporations use purchasing cards. Management Accounting Quarterly (Summer): 14-22.

Palmer, R. J., T. Schmidt and J. Jordan-Wagner. 1996. Corporate procurement cards: The reengineered future for noninventory purchasing and payables. Journal of Cost Management (Fall): 19-31.

Palmer, R. R. 1959. How defense contractors can improve liaison with government auditors. N.A.A. Bulletin (March): 85-92.

Palmer, W., W. E. Combs and M. A. Smith. 1999. Construction Accounting and Financial Management. McGraw Hill.

Palmertree, S. C. and T. Saylor. 2021. Make employees feel like their work is valued. Journal of Accountancy (October): 60.

Palmon, D. and A. Yezegel. 2012. R&D intensity and the value of analysts’ recommendations. Contemporary Accounting Research 29(2): 621-654.

Palmon, D. and L. J. Seidler. 1978. Current value reporting of real estate companies and a possible example of market inefficiency. The Accounting Review (July): 776-790.

Palmon, D., B. Sarath and H. C. Xin. 2020. Bold stock recommendation: Informative or worthless? Contemporary Accounting Research 37(2): 773-801.

Palmon, D., X. Peng and A. Yezegel. 2023. Earnings guidance stoppage and the value of financial analysts' research. Contemporary Accounting Research 40(4): 2846-2875.

Palmrose, Z. 1986. Audit fees and auditor size: Further evidence. Journal of Accounting Research (Spring): 97-110.

Palmrose, Z. 1986. The effect of nonaudit services on the pricing of audit services: Further evidence. Journal of Accounting Research (Autumn): 405-411.

Palmrose, Z. 1988. 1987 Competitive manuscript co-winner: An analysis of auditor litigation and audit service quality. The Accounting Review (January): 55-73.

Palmrose, Z. 1989. The relation of audit contract type to audit fees and hours. The Accounting Review (July): 488-499.

Palmrose, Z. 1991. Trials of legal disputes involving independent auditors: Some empirical evidence. Journal of Accounting Research (Studies on Accounting Institutions in Markets and Organizations): 149-185.

Palmrose, Z. 2000. Empirical Research in Auditor Litigation: Considerations and Data. Studies in Accounting Research (33).American Accounting Association.

Palmrose, Z. 2009. Science, politics, and accounting: A view from the Potomac. The Accounting Review (March): 281-297.

Palmrose, Z. 2010. Balancing the costs and benefits of auditing and financial reporting regulation post-SOX, Part I: Perspectives from the Nexus at the SEC. Accounting Horizons (June): 313-326.

Palmrose, Z. 2010. Balancing the costs and benefits of auditing and financial reporting regulation post-SOX, Part II: Perspectives from Nexus at the SEC. Accounting Horizons (September): 487-507.

Palmrose, Z. 2013. PCAOB audit regulation a decade after SOX: Where it stands and what the future holds. Accounting Horizons(December): 775-798.

Palmrose, Z. and W. R. Kinney Jr. 2018. Auditor and FASB responsibilities for representing underlying economics - What U.S. standards actually say. Accounting Horizons (September): 83-90.

Palmrose, Z., V. J. Richardson and S. Scholz. 2004. Determinants of market reactions to restatement announcements. Journal of Accounting and Economics (February): 59-89.

Palumbo, S. and D. Edelman. 2023. What smart companies know about integrating AI. Harvard Business Review (July/August): 116-125.

Palvia, P. C., R. C. King, W. Xia and S. C. J. Palvia. 2010. Capability, quality, and performance of offshore IS vendors: A theoretical framework and empirical investigation. Decision Sciences 41(2): 231-270.

Pan, K. and A. Blankley. 2018. Using visualization software to compile and analyze data: A step-by-step guide for CPAs. The CPA Journal (June): 54-58.

Pan, K. and A. Blankley. 2020. Excel vs. Tableau: See your data differently. Journal of Accountancy (March): 32-37.

Pan, K., C. Pearce, S. T. Jones and Z. Lai. 2023. Types of hospital funds: Nature and methods of prevention. Journal of Forensic & Investigative Accounting 15(1): 64-80.

Pan, W., A. S. Pentland, R. Cheng and L. Emsbo-Mattingly. 2013. Can high-frequency trading drive the stock market off a cliff? MIT Sloan Management Review (Summer): 16-18.

Pan, Y., N. Shroff and P. Zhang. 2023. The dark side of audit market competition. Journal of Accounting and Economics (February): 101520.

Panaretou, A., M. B. Shackleton and P. A. Taylor. 2013. Corporate risk management and hedge accounting. Contemporary Accounting Research 30(1): 116-139.

Panaro, J. R. 1967. The future of computerized sales forecasting. Management Accounting (August): 46-48.

Panchamukhi, V. R. 1967. Inflow of private capital and choice of planning strategies. Management Science (February): B255-B278.

Pande, P. S., R. P. Neuman and R. R. Cavanagh. 2000. The Six Sigma Way: How GE, Motorola, and Other Top Companies are Honing Their Performance. McGraw-Hill Professional Publishing.

Pandey, A. and K. Guhathakurta. 2022. Value relevance of loan provision components and the choice of model specification. Advances in Accounting (58): 100600.

Pandey, J. 2015. A multidimensional career path. Strategic Finance (December): 64.

Pandey, J. 2016. Let's do this! Lead with character. Strategic Finance (May): 17-18.

Pandey, J., J. M. Breen, G. Van der Laan, L. Chase, M. Anderson, D. C. Wesole and C. Bell. 2015. The truth about high-achieving women. Harvard Business Review (March): 24-25.

Pandit, G. M. 2021. First look at the human capital disclosures of Form 10-K: Analyzing the SEC mandate and comparing it to SASB and EU standards. The CPA Journal (August/September): 52-57.

Pandit, G. M. and A. J. Rubenfield. 2016. The current state of sustainability reporting by smaller S&P 500 companies. The CPA Journal (June): 52-57.

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Parker, J. N. 1995. Profits and ethics in environmental investments. Management Accounting (October): 52-53.

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Parker, L. D. 1978. Management accounting and the corporate environment. Management Accounting (February): 15-20.

Parker, L. D. 1984. Control in organizational life: The contribution of Mary Parker Follett. The Academy of Management Review 9(4): 736-745.

Parker, L. D. 1984. The behavioral impact of budgets: Early accounting contributions. The Accounting Historians Journal 11(1): 119-123.

Parker, L. D. 1986. The classical model of control in the accounting literature. The Accounting Historians Journal 13(1): 71-92. (The purpose of this paper is to outline the classical management control model described by Frederick Taylor and Henry Foyol).

Parker, L. D. 1987. An historical analysis of ethical pronouncements and debate in the Australian accounting profession. Abacus 23(2): 122-138.

Parker, L. D. 1994. Impressions of a scholarly gentlemen: Professor Louis Goldberg. The Accounting Historians Journal 21(2): 1-40.

Parker, L. D. 1994. Professional accounting body ethics: In search of the private interest. Accounting, Organizations and Society 19(6): 507-525.

Parker, L. D. 1997. Informing historical research in accounting and management: Traditions, philosophies, and opportunities. The Accounting Historians Journal 24(2): 111-149.

Parker, L. D. 1998. In Memorium: Professor Louis Goldberg. The Accounting Historians Journal 25(1): 28.

Parker, L. D. 2001. Reactive planning in a Christian bureaucracy. Management Accounting Research (September): 321-356.

Parker, L. D. 2002. Budgetary incrementalism in a Christian bureaucracy. Management Accounting Research (March): 71-100.

Parker, L. D. 2014. Corporate social accountability through action: Contemporary insights from British industrial pioneers. Accounting, Organizations and Society 39(8): 632-659.

Parker, L. D. and I. Jeacle. 2019. The construction of the efficient office: Scientific management, accountability, and the neo liberal state. Contemporary Accounting Research 36(3): 1883-1926.

Paker, L. D. and J. Schmitz. 2022. The reinvented accounting firm office: Impression management for efficiency, client relations and cost control. Accounting, Organizations and Society (98): 101306.

Parker, L. D. and P. Ritson. 2011. Accounting's latent classicism: Revisiting classical management origins. Abacus 47(2): 234-265.

Parker, L. M. 1989. Medieval traders as international change agents: A comparison with twentieth century international accounting firms. The Accounting Historians Journal 16(2): 107-118.

Parker, M. 2009. Book Review: Hypocrisy Trap: The World Bank and the Poverty of Reform by Catherine Weaver. Administrative Science Quarterly 54(3): 540-542.

Parker, M. 2011. Book review: Flexible Firm: The Design of Culture at Bang & Olufsen by J. Krause-Jensen. Administrative Science Quarterly 56(1): 133-135.

Parker, P. D., N. J. Swanson and M. T. Dugan. 2011. An empirical examination of the impact of the Sarbanes Oxley Act in the reduction of pension expense manipulation. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 233-241.

Parker, R. 2006. The influence of scope and timing of reliability assurance in B2B e-commerce. International Journal of Accounting Information Systems 7(2): 134-136.

Parker, R. D. and A. S. Marcy. 2023. The value of civility. Strategic Finance (March): 30-37.

Parker, R. D., D. M. Boyle and B. W. Carpenter. 2020. Do dark personalities lurk in your company? Strategic Finance (June): 34-39.

Parker, R. H. 1965. Accounting history: A select bibliography. Abacus 1(1): 62-84.

Parker, R. H. 1966. A note on Savary's "Le Parfait Negociant". Journal of Accounting Research (Autumn): 260-261.

Parker, R. H. 1968. Discounted cash flow in historical perspective. Journal of Accounting Research (Spring): 58-71.

Parker, R. H. 1970. Principles and practice in translating foreign currencies: An essay in comparative accounting. Abacus 6(2): 144-153.

Parker, R. H. 1972. Hendriksen's Accounting Theory. Abacus 8(1): 102-108.

Parker, R. H. 1977. Research needs in accounting history. The Accounting Historians Journal 4(2): 1-28.

Parker, R. H. 1978. British men of account. Abacus 14(1): 53-65.

Parker, R. H. 1980. Bibliographies for Accounting Historians. Arno Press.

Parker, R. H. 1980. Memorial: Frank Sewell Bray, 1906-1979. The Accounting Review (April): 307-316.

Parker, R. H. 1982. Bookkeeping barter and current cash equivalents in early New South Wales. Abacus 18(2): 139-151.

Parker, R. H. 1988. Select bibliography of works on the history of accounting 1981-1987. The Accounting Historians Journal 15(2): 1-75.

Parker, R. H. 1989. Accounting basics: Language, writing materials, numerals and calculation’, in G. Macdonald and B. A. Rutherford (eds). Accounts, Auditing and Accountability. Van Nostrand Reinhold and The Institute of Chartered Accountants in England and Wales.

Parker, R. H. 1989. Importing and exporting accounting: The British experience, in A. G. Hopwood (ed.). International Pressures for Accounting Change. Prentice-Hall.

Parker, R. H. 1993. The scope of accounting history: A note. Abacus 29(1): 106-110.

Parker, R. H. and D. Morris. 2001. The influence of U.S. GAAP on the harmony of accounting measurement policies of large companies in the U.K. and Australia. Abacus 37(3): 297-328.

Parker, R. H., S. A. Zeff and M. Anderson. 2012. Major contributors to the British Accountancy Profession: A Biographical Sourcebook. The Institute of Chartered Accountants of Scotland.

Parker, R. J. and J. M. Kohlmeyer, III. 2005. Organizational justice and turnover in public accounting firms: A research note. Accounting, Organizations, and Society 30(4): 357-369.

Parker, R. J. and L. Kyj. 2006. Vertical information sharing in the budgeting process. Accounting, Organizations, and Society 31(1): 27-45.

Parker, R. J. and L. Kyj. 2007. Erratum to "Vertical information sharing in the budgeting process" [Accounting, Organizations and Society 31 (2006) 27-45]. Accounting, Organizations and Society 32(4-5): 495-496.

Parker, R. H., S. A. Zeff and M. Anderson. 2012. Major Contributions To The British Accountancy Profession: A biographical sourcebook. The Institute of Charted Accountants of Scotland.

Parker, R. J., H. Nouri and A. F. Hayes. 2011. Distributive justice, promotion instrumentality, and turnover intentions in public accounting firms. Behavioral Research In Accounting 23(2): 169-186.

Parker, R. J., J. M. Kohlmeyer III, S. Mahenthirian and T. Sincich. 2014. Procedural justice and information sharing during the budgeting process. Advances in Management Accounting (23): 93-112.

Parker, S. and L. A. Johnson. 2017. The development of internal auditing as a profession in the U.S. during the twentieth century. The Accounting Historians Journal 44(2): 47-67.

Parker, S. K. and C. M. Axtell. 2001. Seeing another viewpoint: Antecedents and outcomes of employee perspective taking. The Academy of Management Journal 44(6): 1085-1100.

Parker, S. K. and G. G. Fisher. 2022. How well-designed work makes us smarter. MIT Sloan Management Review (Spring): 41-48.

Parker, S. K., T. D. Wall and P. R. Jackson. 1997. "That's not my job": Developing flexible employee work orientations. The Academy of Management Journal 40(4): 899-929.

Parker, T. and T. Lettes. 1991. Is accounting standing in the way of flexible computer-integrated manufacturing? Management Accounting (January): 34-38.

Parker, W. M. 1963. The treatment of short-term credit in the funds statement. The Accounting Review (October): 785-788.

Parker, W. M. 1965. Upgrading the elementary accounting course. The Accounting Review (April): 452-453.

Parker, W. M. 1966. Business combinations and accounting valuation. Journal of Accounting Research (Autumn): 149-154.

Parker, W. R. 1968. The impact of the suspension of the 7% investment credit. Management Accounting (February): 51-52.

Parkes, D. C. and J. Kalagnanam. 2005. Models for iterative multiattribute procurement auctions. Management Science (March): 435-451.

Parkhe, A. 1993. Strategic alliance structuring: A game theoretic and transaction cost examination of interfirm cooperation. The Academy of Management Journal 36(4): 794-829.

Parkington, J. J. and B. Schneider. 1979. Some correlates of experienced job stress: A boundary role study. The Academy of Management Journal 22(2): 270-281.

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Parkinson, C. N. 1969. Our overheads are overhigh. Management Accounting (November): 9-11.

Parkinson, J. 2011. Costing in process manufacturing: The myth and the reality. Cost Management (May/June): 6-14.

Parkinson, J. 2019. Measuring and managing intellectual capital. Cost Management (May/June): 19-24.

Parkinson, J. M., G. K Riro and N. M. Waweru. 2016. The accounting information needs of the indigenous microentrepreneur. Cost Management (May/June): 36-47.

Parkinson, P. W. 1971. Investment decision-making: Conventional methods vs. game theory. Management Accounting (September): 13-15, 18.

Parkison, J. 2021. Government financial planning in a time of uncertainty: Finding the right KPIs can help organizations of all types navigate challenging times. Journal of Accountancy (April/May): 34-37.

Parks, G. M. 1964. Development and application of a model for suppression of forest fires. Management Science (July): 760-766.

Parks, J. M. and E. J. Conlon. 1995. Compensation contracts: Do agency theory assumptions predict negotiated agreements? The Academy of Management Journal 38(3): 821-838.

Parks, L. 2018. 100 years and counting. Strategic Finance (July): 40-45.

Parks, L. 2018. Christian Cuzick named IMA Chair-elect. Strategic Finance (May): 14-15.

Parks, L. 2018. Ginger White: Encouragement is key. Strategic Finance (August): 34-39.

Parks, L. 2018. IMA extends reach in Asia: IMA leadership made a six day visit to Korea and Japan to strengthen our connections and better understand management accounting needs in the region. Strategic Finance (June): 10-11.

Parks, L. 2018. IMA's Moscow Chapter hosts successful event. Strategic Finance (December): 17.

Parks, L. 2018. Influencing the next generation. Strategic Finance (August): 72-76.

Parks, L. 2018. Sharing strategies for career success: Women from the Women's Accounting Leadership Series discuss the opportunities and challenges facing women working in the industry today. Strategic Finance (May): 36-41.

Parks, L. 2019. Christian Cuzick: Vision for the future. Strategic Finance (August): 22-27.

Parks, L. 2019. IMA and Beta Alpha Psi: Two turn 100. Strategic Finance (August): 50-53.

Parks, L. 2019. Our enduring legacy: The history of IMA. Strategic Finance (June): 28-31.

Parks, L. 2019. Remembering Curt Verschoor. Strategic Finance (March): 23-24.

Parks, L. 2019. Women's accounting forum held in Amsterdam. Strategic Finance (May): 18.

Parks, L. 2020. Celebrating 20 years of IMA student leadership conference. Strategic Finance (January): 12-13.

Parks, L. 2020. Paul Juras: Dedicated to Learning. Strategic Finance (July): 36-41.

Parks, L. 2020. Remembering John C. Arme. Strategic Finance (November): 13.

Parks, L. 2021. COSO issues guidance on AI. Strategic Finance (November): 12.

Parks, L. 2021. IMA goes virtual. Strategic Finance (January): 10-11.

Parks, L. 2021. New guidance from COSO on cloud computing. Strategic Finance (September): 12.

Parks, L. 2021. New IFAC online resource; Support for new ISSB. Strategic Finance (December): 8.

Parks, L. 2021. Steve McNally Earn your seat: The IMA Chair for 2021-2022 is a seasoned CFO who looks to strengthen engagement among members and instill a passion for service. Strategic Finance (July): 34-39.

Parks, L. 2022. 50 years of excellence: For 50 years, the CMA program has adapted and evolved to ensure it continues to give management accountants an edge. Strategic Finance (June): 26-33.

Parks, L. 2022. Campus influencers are superstars. Strategic Finance (March): 11.

Parks, L. 2022. Gwen Van Berne: Breaking boundaries: IMA's 2022-2023 Chair is an accomplished CFO and dedicated advocate for sustainability and DE&I progress. Strategic Finance (July): 34-41.

Parks, L. 2022. IMA introduces new certificate programs. Strategic Finance (November): 12. (IMA Sustainability Business Practices Certificate, and IMA Diversity, Equity & Inclusion Practices Certificate).

Parks, L. 2022. PAIB report on trends in the accounting profession. Strategic Finance (January): 10.

Parks, L. 2022. Remote testing for CMA, CSCA exams. Strategic Finance (February): 11.

Parks, L. 2023. Campus influencers make an impact. Strategic Finance (August): 24-25.

Parks, L. 2023. FASB seeking comments on proposed new chapter of conceptual framework. Strategic Finance (January): 11.

Parks, L. 2023. IASB seeks comment on financial instruments draft. Strategic Finance (May): 8.

Parks, L. 2023. IMA expands eligibility for CSCA certification. Strategic Finance (March): 10.

Parks, L. 2023. IMA partners with accounting organizations to encourage diversity. Strategic Finance (February):11.

Parks, L. 2023. Jeff Thomson: Values and culture matter most. Strategic Finance (January): 34-41.

Parks, L. 2023. Mike Deprisco: Change agent. Strategic Finance (May): 36-43.

Parks, L. 2023. New publishing schedule for SF. Strategic Finance (July): 17-18.

Parks, L. 2023. Rich Brady: Focused on the mission. Strategic Finance (July): 46-51. (IMA's new Global Chair).

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