Main Bibliography
Section S: SHB-SIM

SAA-SCA | SCB-SCH | SCI-SHA | SHB-SIM

| SIN-SMY | SNA-STA | STB-STU | STV-SZ

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

Shea, E. T. 1972. Unmeasured direct-labor payment plan. Management Accounting (October): 27-28.

Shea, J. E. and I. K. Kleinsorge. 1994. TQM: Are cost accountants meeting the challenge? Management Accounting (April): 65-67.

Sheaffer, J. R. 1962. Saturday inventory for monthly closing. N.A.A. Bulletin (December): 20.

Sheard, G., R. J. Jeremy, C. Helliwell, J. Nelson, A. Kodai, S. Srinivasan and N. Danak. 2015. Why chief human resources officers make great CEOs. Harvard Business Review (March): 23-24.

Shearer, L. L. 1967. Direct costing for sales pricing and profit planning. Management Accounting (July): 17-23.

Shearer, R. K. 2012. Brand power: Apparel giant VF Corp. has assembled a portfolio of lifestyle brands that connect with consumers around the world. CFO (November): 38-42.

Shearer, R. L. and J A. Steger. 1975. Manpower obsolescence: A new definition and empirical investigation of personal variables. The Academy of Management Journal 18(2): 263-275.

Shearer, T. 2002. Ethics and accountability: From the for-itself to the for-the-other. Accounting, Organizations and Society 27(6): 541-573.

Shearer, T. L. and C. E. Arrington. 1993. Accounting in other wor(l)ds: A feminism without reserve. Accounting, Organizations and Society 18(2-3): 253-272.

Shechter, P. J. 2006. Bridging a breakup. Journal of Accountancy (October): 73-77.

Sheehan, D. M. 1945. The place of internal auditing. N.A.C.A. Bulletin (October 1): 116-123.

Sheehan, N. T. 2007. The Coffee Pot: A management control exercise. Journal of Accounting Education 25(4): 193-206.

Sheehan, N. T. 2009. Turnaround and down with Richard Brown: EDS 1999-2003. IMA Educational Case Journal 2(3): 1-12.

Sheehan, N. T. and G. P. Kobussen. 2020. Using the balanced scorecard to assess and enhance Magna PC's performance. IMA Educational Case Journal 13(2): 1-2.

Sheehan, N. T. and G. Vaidyanathanl. 2013. SuperHeroes LLp: A super management control case. IMA Educational Case Journal 6(4): 1-7.

Sheehan, N. T. and J. A. Schmidt. 2015. Preparing accounting students for ethical decision making: Developing individual codes of conduct based on personal values. Journal of Accounting Education 33(3): 183-197.

Sheehy, D. E. 2002. Discussion of An experimental examination of alternative forms of web assurance for business-to-consumer e-commerce. Journal of Information Systems (Spring Supplement): 55-57.

Sheehy, J. A. and L. Schlitt. 1991. SFAS No. 96: The new age of tax accounting. Management Accounting (October): 50-53.

Sheets, R. G. and Y. Ting. 1988. Determinants of employee-termination benefits in organizations. Administrative Science Quarterly 33(4): 607-624.

Sheetz, J. W. 1946. The industrial engineer, the cost accountant, and labor standards. N.A.C.A. Bulletin (November 1): 316-332.

Sheetz, J. W. 1950. Labor cost controls for a macaroni plant. N.A.C.A. Bulletin (October): 185-194.

Sheff, D. 2017. To be a management accountant, take the initiative and listen. Journal of Accountancy (January): 92.

Sheffey, M. B. 1976. The amount of a charitable contribution of property: A decision-tree approach. The Accounting Review (July): 642-643.

Sheffi, Y. 2005. The tug-of-war. Harvard Business Review (September): 39-52. (Case study).

Sheffi, Y. 2012. Driving growth and employment through logistics. MIT Sloan Management Review (Fall): 20-22.

Sheffi, Y. 2015. Preparing for disruptions through early detection. MIT Sloan Management Review (Fall): 31-42.

Sheffi, Y. 2021. What everyone gets wrong about the never-ending Covid-19 supply chain crisis: Spoiler alert: Just-in-time inventory management was never the problem. MIT Sloan Management Review (Fall): 1-5.

Sheffi, Y. 2022. Prepare for the bullwhip's sting: Rising inflation and global supply chain problems raise concerns that a recession is looming. MIT Sloan Management Review (Winter): 1-5.

Sheffi, Y. and J. B. Rice Jr. 2005. A supply chain view of the resilient enterprise. MIT Sloan Management Review (Fall): 41-48.

Shegda, M. and H. Weinberg. 1964. Costs for inventory control and production planning. N.A.A. Bulletin (July): 3-12.

Shehata, M. 1991. Self-selection bias and the economic consequences of accounting regulation: An application of two-stage switching regression to SFAS No. 2. The Accounting Review (October): 768-787. (Part of a forum on the use of limited-dependent variables in accounting research).

Sheinis, R. and S. B. Ference. 2014. Data security risk: You can take it anywhere. Journal of Accountancy (April): 16-17.

Shekshnia, S. 2018. How to be a good board chair. Harvard Business Review (March/April): 96-105.

Shelar, A. 2020. Learning leads to leadership. Strategic Finance (October): 63.

Sheldahl, T. K. 1980. Toward a code of professional ethics for management accountants. Management Accounting (August): 36-40.

Sheldahl, T. K. 1982. Beta Alpha Psi, from Alpha to Omega: Pursuing a Vision of Professional Education for Accountants 1919-1945. Garland.

Sheldahl, T. K. 1982. Reporting treasury stock as an asset: Law, logic, and economic substance. The Accounting Historians Journal 9(2): 1-23.

Sheldahl, T. K. 1985. America's earliest recorded text in accounting: Sargeant's 1789 book. The Accounting Historians Journal 12(2): 1-42.

Sheldahl, T. K. 1986. Beta Alpha Psi, from Omega to Zeta Omega: The Making of a Comprehensive Accounting Fraternity, 1946-1984. Garland.

Sheldahl, T. K. 1986. Ethical dilemmas in management accounting. Management Accounting (January): 34-41.

Sheldahl, T. K. 1988. Forword to C. C. Marsh's 1835. The Accounting Historians Journal 15(2): 177-181.

Sheldahl, T. K. 1992. The American Accounting Association in Its Third Quarter Century, 1966-1991. Garland.

Sheldon, G. M. 2016. Investment policy statements. The CPA Journal (January): 70-71.

Sheldon, M. D. 2021. Auditing the blockchain Orachel problem. Journal of Information Systems (Spring): 135-154.

Sheldon, M. E. 1971. Investments and involvements as mechanisms producing commitment to the organization. Administrative Science Quarterly 16(2): 143-150.

Sheldon, O. 1925. Policy and policy-making. Harvard Business Review (October): 1-6. (According to Sheldon, "The very word - "policy" - conveys an idea of something unapproachable. The term is as vague as many another in industrial terminology, and gold-shot clouds have been thrown by this very vagueness, around its minarets. It can be used to serve a hundred purposes - often to shroud a hundred sins. It can be made conveniently to dignify the most trivial of details, to cloak conflicting facts with a specious sheen of unity; to adorn with an imperial finality what is barely begun; to portray perfected structures of thought which, like Spanish castles, are built on airy foundations; to place a halo around decisions which would otherwise lack conviction; to permit of generalities without the tedious necessity for considering detail; to make a fire-ball of what is but a glistening water-bubble. To say that a matter is one "of policy" is to lift it to a plane above the merely mundane; to "settle policy" suggests a journey along the perilous highway of thinking which only the most daring or the most heavily guarded may hazard. It is all vague, and vaguely portentous." Sheldon, O. 1925. HBR (October): 2-3).

Sheldon, O. 1925. The development of scientific management in England. Harvard Business Review (January): 129-140 .

Sheldon, O. 1928. The significance of rationalization. Harvard Business Review (April): 264-269. (The term rationalization "would appear to cover all that we have normally understood by such words as "efficiency," "scientific management," "simplification," "integration," and "combination." ).

Shelton, S. W., M. Trendell and R. Whittington. 2016. Williams Community Hospital: An internal auditing case. Issues in Accounting Education (August): 337-345.

Sheldrake, J. 2002. Management Theory. Int. Thomson Business Press.

Shelhart, M. 2018. Why cyberdefenses are worth the cost: These tips can help not-for-profits and other organizations minimize the risk of potentially devastating data breaches. Journal of Accountancy (November): 34-39.

Shell, G. R. 2001. When is it legal to trade on inside information? MIT Sloan Management Review (Fall): 89-90. (It is illegal when: 1. a security is bought or sold, 2. the trade is prompted by the possession of material, non public information, 3. the defendant, whether a trader or tipper, knows that the information he or she is dealing with is hot property, and 4. the insider is breaching a fiduciary duty owed to his or her corporation when they trade on or tip confidential corporate information. Insiders are employees, or anyone connected with the company or family member of anyone connected such as a lawyer, accountant, consultant etc.).

Shelley, M. K., T. C. Omer and T. J. Atwood. 1998. Capital restructuring and accounting compliance costs: The case of publicly traded partnerships. Journal of Accounting Research (Autumn): 365-378.

Shelton, A. 2012. Improving your spatial IQ can lift your social IQ. Harvard Business Review (January/February): 32-33.

Shelton, F. A. and J. C. Bailes. 1986. How to create an electronic spreadsheet budget. Management Accounting (July): 40-47.

Shelton, M. L., S. Thompson and R. Serrett. A Uniform CPA exam, but not-so-uniform requirement: Education and licensure rules vary among states. The CPA Journal (November): 62-65.

Shelton, S. W. 1999. The effect of experience on the use of irrelevant evidence in auditor judgment. The Accounting Review (April): 217-224.

Shelton, S. W., L. A. Owens-Jackson and D. R. Robinson. 2011. IFRS and U.S. GAAP: Assessing the impact of reporting incentives on firm restatements in foreign and U.S. markets. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 187-192.

Shelton, S. W., O. R. Whittington and D. Landsittel. 2001. Auditing firms' fraud risk assessment practices. Accounting Horizons (March): 19-33.

Shen, H., H. Wu, X. Wu and J. You. 2021. Once bitten, twice shy: The effect of experiencing a client with an environmental accident on audit effort. Auditing: A Journal of Practice & Theory 40(4): 149-170.

Shen, P. 1980. Cash flow budgeting for the importer. Management Accounting (September): 33-35.

Shen, W. and A. A. Cannella Jr. 2002. Power dynamics within top management and their impacts on CEO dismissal followed by inside succession. The Academy of Management Journal 45(6): 1195-1206.

Shen, W. and A. A. Cannella Jr. 2002. Revisiting the performance consequences of CEO succession: The impacts of successor type, postsuccession senior executive turnover, and departing CEO tenure. The Academy of Management Journal 45(4): 717-733.

Shen, W., I. Duenyas and R. Kapuscinski. 2011. New product diffusion decisions under supply constraints. Management Science (October): 1802-1810.

Shen, Y., R. D. Cotton and K. E. Kram. 2015. Assembling your personal board of advisors. MIT Sloan Management Review (Spring): 81-90.

Sheng, X. and M. Thevenot. 2012. A new measure of earnings forecast uncertainty. Journal of Accounting and Economics (February-April): 21-33.

Shenhav, Y. 1992. Entrance of blacks and women into managerial positions in scientific and engineering occupations: A longitudinal analysis. The Academy of Management Journal 35(4): 889-901.

Shenhav, Y. 1995. From chaos to systems: The engineering foundations of organization theory, 1879-1932. Administrative Science Quarterly 40(4): 557-585.

Shenk, W. W. 1954. Newspaper budgeting for management guidance. N.A.C.A. Bulletin (October): 260-270.

Shenkar, O. and S. Ronen. 1987. Structure and importance of work goals among managers in the People's Republic of China. The Academy of Management Journal 30(3): 564-576.

Shenkir, W. G. 1970. Media and accounting education. The Accounting Review (April): 347-350.

Shenkir, W. G. 1971. An exercise for use in discussing audit evidence. The Accounting Review (October): 799-801.

Shenkir, W. G. 1975. Accounting history, the accounting historian, and the FASB. The Accounting Historians Journal 2(1-4): 22-24.

Shenkir, W. G. 1976. A perspective on the measurement of earnings and FASB policymaking. The Accounting Historians Journal 3(1-4): 40-42.

Shenkir, W. G. 1990. A perspective from education: Business ethics. Management Accounting (June): 30-33.

Shenkir, W. G. 1997. Are deans selected from academia preferable to deans selected from the nonacademic community? The pro position. Issues in Accounting Education (Spring): 175-177.

Shenkir, W. G. 1997. Reply. Issues in Accounting Education (Spring): 183.

Shenkir, W. G. and P. L. Walker. 2006. Enterprise risk management and the strategy-risk-focused organization. Cost Management (May/June): 32-38. (Summary).

Shenkir, W. G. and P. L. Walker. 2007. Enterprise Risk Management: Tools and Techniques for Effective Implementation. Institute of Management Accountants.

Shenkir, W. G. and R. H. Strawser. 1972. Auditing and management advisory services: A conflict of roles? Abacus 8(1): 13-20.

Shenkman, J. I and M. M. Shenkman. 2019. Tax, estate planning, and asset protection considerations. The CPA Journal (July): 69-71.

Shenkman, M. M. 2015. Administering a testamentary trust for a child. The CPA Journal (May): 46-47.

Shenkman, M. M. 2015. Changing circumstances for post-mortem trust planning. The CPA Journal (April): 60-61.

Shenkman, M. M. 2015. CPAs' growing role in estate planning. The CPA Journal (February): 61-63.

Shenkman, M. M. 2015. Estate planning and the reluctant CPA financial planner. The CPA Journal (September): 58-59.

Shenkman, M. M. 2015. Estate planning for real estate developers. The CPA Journal (October): 60-62.

Shenkman, M. M. 2015. Planning for early retirement due to health challenges: CPAs can offer advice on difficult decisions. The CPA Journal (July): 70-71.

Shenkman, M. M. 2015. Reflections on the changing world of estate planning. The CPA Journal (August): 78-79.

Shenkman, M. M. 2016. Financial planning must drive estate planning decisions, and CPAs must lead the way. The CPA Journal (April): 68-69.

Shenkman, M. M. 2016. Little estate planning tips that add up. The CPA Journal (July): 74-75.

Shenkman, M. M. 2016. Valuation discounts under IRC Section 2704. The CPA Journal (October): 68-69.

Shenkman, M. M. 2017. Advising individuals with chronic illnesses: Practical planning and practice development for CPAs. The CPA Journal (May): 24-28.

Shenkman, M. M. 2017. Charitable giving update. The CPA Journal (December): 66-68.

Shenkman, M. M. 2017. New Jersey estate tax repeal: Will it last and who will benefit? The CPA Journal (January): 70-71.

Shenkman, M. M. 2017. Proactive steps CPAs should take to help individuals plan. The CPA Journal (October): 65-67.

Shenkman, M. M. 2018. How the tax cuts and Jobs Act might change estate planning. The CPA Journal (January): 70-72.

Shenkman, M. M. 2018. Post-TCJA qualified personal residence trust planning. The CPA Journal (May): 22-25.

Shenkman, M. M. 2020. Planning for 2020 by looking back to 2012. The CPA Journal (October/November): 83-85.

Shenkman, M. M. 2021. What to do about estate planning now: Contemplating the impact of proposed legislation. The CPA Journal (April/May): 72-73.

Shenkman, M. M. 2022. Gift tax returns on extension. The CPA Journal (May/June): 72-73.

Shenkman, M. M. 2022. The CPA's role in protecting aging or incapacitated individuals. The CPA Journal (September/October): 72-73.

Shenkman, M. M. and G. Plechner. 2017. Annual review meetings: How to get individuals to act. The CPA Journal (August): 67-68. (Review of all estate and financial plans).

Shenkman, M. M. and J. G. Blattmachr. 2020. Estate tax advice today. The CPA Journal (May): 20-25.

Shenkman, M. M. and L. Butler-Parker. 2018. Estate planning after the Tax Cuts and Jobs Act: Opening the dialogue. The CPA Journal (November): 68-70.

Shenkman, M. M. and R. L. Harris. 2016. Tax Court decision affirms beneficial split-dollar transactions. The CPA Journal (August): 70-71.

Shenkman, M. M., L. E. Rothenberg and J. Matak. 2019. Changing domicile for tax benefits and asset protection: The TCJA and recent court decision change the calculus. The CPA Journal (October): 62-67.

Shenson, H. L. 1969. Comment: "The impact on managers of frequency of feedback" - By Doris M. Cook. The Academy of Management Journal 12(1): 119-121.

Shenson, H. L. 1970. Comments: "The impact on managers of frequency of feedback". The Academy of Management Journal 13(1): 105-107.

Shenton, W. A. 1919. Candy manufacturers' accounts. Journal of Accountancy (September): 197-203.

Shepard, A. 1930. The quick-freezing process and the distribution of perishable foods. Harvard Business Review (April): 339-345.

Shepard, H. A. 1956. Nine dilemmas in industrial research. Administrative Science Quarterly 1(3): 295-309.

Shepard, J. M. 1971. On Alex Carey's radical criticism of the Hawthorne studies. The Academy of Management Journal 14(1): 23-32.

Shepard, N. A. 1946. Industrial research and the accountant. N.A.C.A. Bulletin (June 1): 955-966.

Shepardson, M. L. 2019. Effects of individual task-specific experience in audit committee oversight of financial reporting outcomes. Accounting, Organizations and Society (74): 56-74.

Shepherd, C. and P. Brown. 1956. Status, prestige, and esteem in a research organization. Administrative Science Quarterly 1(3): 340-360.

Shepherd, G., A. R. Newton, G. L. De Araujo, R. Bhattacharya and A. Chaudhuri. 2015. Don't be strong-armed by powerful suppliers: Interaction. Harvard Business Review (October): 24.

Shepherd, H. I. and W. H. Johnson Jr. 1925. A bank's relation to the problems of vested and working capital. N.A.C.A. Bulletin (November 16): 197-208.

Shepherd, H. L. 1950. Some tax aspects of effecting accounting record of business transactions. N.A.C.A. Bulletin (March): 887-893.

Shepherd, N. 2010. The CFO as a business partner. Cost Management (May/June): 30-38.

Shepherd, N. 2016. Strategy and rapid response decisions. Cost Management (November/December): 6-14.

Shepherd, N. 2017. An accounting renaissance. Cost Management (May/June): 6-10.

Shepherd, N. and M. Kraten. 2019. Controlling cost to deliver value. Cost Management (May/June): 6-12.

Shepherd, N. A. 2015. Human aspects of cost management. Cost Management (July/August): 33-37.

Shepherd, W. G. 1965. Operations research in education. Management Science (February): C13-C19.

Sheppard, C. C. 1922. Cost practices and problems in the production of coke. National Association of Cost Accountants Official Publications (December 1): 3-15.

Sheppard, R. C. 2013. The tax and financial implication of divorce: Alimony, property settlements, custody, and other considerations. The CPA Journal (December): 56-59.

Sheppard, R. C. 2016. Partnership abandonment. The CPA Journal (October): 9-10.

Sheppard, R. C. 2021. Divorce and tax considerations. The CPA Journal (October/November): 60-61.

Sherbrooke, C. C. 1966. Generalization of a queueing theorem of palm to finite populations. Management Science (July): 907-908.

Sheremata, W. A. 2009. Book review: Communicative Practices in Workplaces and the Professions: Cultural Perspectives on the Regulation of Discourse and Organizations by Mark Zachry, Charlotte Thralls. Administrative Science Quarterly 54(1): 171-174.

Sherer, P. D. and K. Lee. 2002. Institutional change in large law firms: A resource dependency and institutional perspective. The Academy of Management Journal 45(1): 102-119.

Sherer, S. A. and J. Paul. 1993. Focusing audit testing on high risk software modules: A methodology and an application. Journal of Information Systems (Fall): 65-84.

Sheridan, B. and J. Drew. 2012. The future is now: XBRL emerges as a career niche. Journal of Accountancy (June): 123-127.

Sheridan, J. E. 1985. A catastrophe model of employee withdrawal leading to low job performance, high absenteeism, and job turnover during the first year of employment. The Academy of Management Journal 28(1): 88-109.

Sheridan, J. E. 1992. Organizational culture and employee retention. The Academy of Management Journal 35(5): 1036-1056.

Sheridan, J. E. and D. J. Vredenburgh. 1978. Predicting leadership behavior in a hospital organization. The Academy of Management Journal 21(4): 679-689.

Sheridan, J. E. and D. J. Vredenburgh. 1979. Structural model of leadership influence in a hospital organization. The Academy of Management Journal 22(1): 6-21.

Sheridan, J. E. and M. A. Abelson. 1983. Cusp catastrophe model of employee turnover. The Academy of Management Journal 26(3): 418-436.

Sheridan, J. E., D. J. Vredenburgh and M. A. Abelson. 1984. Contextual model of leadership influence in hospital units. The Academy of Management Journal 27(1): 57-78.

Sheridan, J. E., J. W. Slocum, Jr., R. Buda and R. C. Thompson. 1990. Effects of corporate sponsorship and departmental power on career tournaments. The Academy of Management Journal 33(3): 578-602.

Sheridan, J. E., J. W. Slocum Jr. and M. D. Richards. 1974. Expectancy theory as a lead indicator of job behavior. Decision Sciences 5(3): 507-522.

Sheridan, J. H. 1990. America's Best Plants. Industry Week (October 15): 27-64.

Sheridan, J. H. 1991. Throughput with a capital T. Industry Week (March 4): 44-49.

Sheridan, J. H. 1998. Lockheed Martin Corporation. Industry Week (October 19): 54-56.

Sheridan, L. J. 1929. Office-building renting and advertising policies. Harvard Business Review (October): 44-56.

Sheridan, T. J. 1990. Accounting and manufacturing. Management Accounting Research (June): 150-154.

Sheridan, T. T. 1995. Management accounting in global European corporations: Anglophone and continental viewpoints. Management Accounting Research (September): 287-294.

Sherinsky, J. M. 2010. Replacing SAS 70: New standards for engagements involving outsourcing. Journal of Accountancy (August): 32-37.

Sherman, A. J. 2010. Mergers and Acquisitions from A to Z, 3rd edition. AMACOM.

Sherman, D. 2020. Using lean management to build relationships first. Cost Management (July/August): 6-10.

Sherman, E. L. 1957. Accounting for a company technical center. N.A.A. Bulletin (August): 1521-1527.

Sherman, H. D. 1986. Interpreting hospital performance with financial statement analysis. The Accounting Review (July): 526-550.

Sherman, H. D. 1998. Generate increased service profits with MBB. Management Accounting (January): 34-36, 38, 40, 42-44. (Multidimensional balanced benchmarking).

Sherman, H. D. and J. Zhu. 2013. Analyzing performance in service organizations. MIT Sloan Management Review (Summer): 37-42.

Sherman, H. D. and S. D. Young. 2001. Tread lightly through accounting minefields. Harvard Business Review (July-August): 129-135. (The authors discuss six minefields: Revenue measurement and recognition, provision for uncertain future costs, asset valuation, derivatives, related-party transactions, and information used for benchmarking performance).

Sherman, H. D. and S. D. Young. 2016. Where financial reporting still falls short. Harvard Business Review (July/August): 76-84.

Sherman, H. D. and S. D. Young. 2018. The pitfalls of non-GAAP metrics. MIT Sloan Management Review (Winter): 57-63.

Sherman, H. D., D. Carey and R. Brust. 2009. The audit committee's new agenda. Harvard Business Review (June): 92-99. (Refocusing on risk, supporting strategy, and restoring public confidence).

Sherman, J. 1993. In the Rings of Saturn. Oxford University Press.

Sherman, J. D. and H. L. Smith. 1984. The influence of organizational structure on intrinsic versus extrinsic motivation. The Academy of Management Journal 27(4): 877-885.

Sherman, J. D., H. L. Smith and E. R. Mansfield. 1986. The impact of emergent network structure on organizational socialization. Journal of Applied Behavioral Science (22): 53-63.

Sherman, S. 1955. Comment on "smooth patterns of production". Management Science (April-July): 271.

Sherman, S. and A. Freas. 2004. The wild west of executive coaching. Harvard Business Review (November): 82-90.

Sherman, W. R. 1986. Where's the "R" in debit? The Accounting Historians Journal 13(2): 137-143.

Sherman, W. R. 1987. Internationalizing the accounting curriculum. Journal of Accounting Education 5(2): 259-275.

Shermer, M. 2015. The Moral Arc: How Science and Reason Lead Humanity Toward Truth, Justice, and Freedom. Henry Holt and Co.

Shermer, M. and P. Linse. 2001. The Baloney Detection Kit. Altadena, CA: Millennium Press.

Sherr, E. R. 2018. Model state approach to federal partnership audits. Journal of Accountancy (December): 60.

Sherr, E. R. 2020. Why states need to enact MTC model statute in 2020. Journal of Accountancy (March): 58. (Multistate Tax Commission's Model Uniform Statue and Regulation for Reporting Adjustments to Federal Taxable Income and Federal Partnership Audit Adjustments).

Sherr, E. R. and S. N. J. Wlodychak. 2017. State issues with the new federal partnership audits. Journal of Accountancy (March): 56.

Sherrard, W. R. and F. Mehlick. 1972. PERT: A dynamic approach. Decision Sciences 3(2): 14-26.

Sherrard, W. R. and R. D. Steade. 1966. Power comparability - Its contribution to a theory of firm behavior. Management Science (December): B186-B193.

Sherrington, C. E. R. 1929. The economic and financial results of British railway consolidation - Their guide to American policy. Harvard Business Review (July): 395-405.

Sherritt, L. W. 1944. Simplifying the presentation of compound interest formulas. The Accounting Review (July): 310-314.

Sherry, G. and R. Vinning. 1995. Accounting for perestroika. Management Accounting (April): 42-46.

Sherwood, J. F. 1920. Public Accounting and Auditing. South-Western Publishing Co.

Sherwood, M. and C. Porter. 2022. Did friendship impair the auditor's independence? Issues in Accounting Education (November): 121-130.

Sherwood, M. G., A. L. Nagy and A. B. Zimmerman. 2020. Non-CPAs and office audit quality. Accounting Horizons (September): 169-191.

Sherwood, P. 1959. Promote from within. N.A.A. Bulletin (April): 41-45.

Sherwood, P. T. 1952. Control of parts inventories at sales branches. N.A.C.A. Bulletin (July): 1347-1353.

Sheshai, K. M. E., G. B. Harwood and R. H. Hemanson. 1977. Cost volume profit analysis with integer goal programming. Management Accounting (October): 43-47.

Sheth, J. N. 1967. A review of buyer behavior. Management Science (August): B718-B756.

Sheth, J. N. and B. Mittal. 2004. Customer Behavior: A Managerial Perspective, 2e. South-Western Educational Publishing.

Shetty, Y. K. 1970. A model for analyzing the universality and transferability of management: Comment. The Academy of Management Journal 13(2): 220-224.

Shetty, Y. K. 1971. Ownership, size, technology, and management development: A comparative analysis. The Academy of Management Journal 14(4): 439-449.

Shetty, Y. K. and H. M. Carlisle. 1974. Organizational correlates of a management by objectives program. The Academy of Management Journal 17(1): 155-160.

Shevlin, T. 1987. Taxes and off-balance-sheet financing: Research and development limited partnerships. The Accounting Review (July): 480-509.

Shevlin, T. 1991. The valuation of R&D firms with R&D limited partnerships. The Accounting Review (January): 1-21.

Shevlin, T. 1992. A reply to "A comment on 'The valuation of R&D firms with R&D limited partnerships' ". The Accounting Review (April): 443-445.

Shevlin, T. 1996. The value-relevance of nonfinancial information: A discussion. Journal of Accounting and Economics (August-December): 31-42.

Shevlin, T. 1999. Commentaries based on the 1999 Doctoral Consortium: Research in taxation. Accounting Horizons (December): 427-441.

Shevlin, T. 2008. Discussion of “Executive stock-based compensation and firms’ cash payout: the role of shareholders’ tax-related payout preferences”. Review of Accounting Studies 13(2-3): 252-265.

Shevlin, T. 2016. Book review: The Hidden Wealth of Nations: The Scourge of Tax Havens. The Accounting Review (November): 1807-1812.

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Simmons, A. 2002. Turf wars at work. Strategic Finance (August): 51-55. (Problems with relationships between responsibility centers, and how to deal with them).

Simmons, C. 2005. Business Valuation Bluebook, 3rd Edition: How Successful Entrepreneurs Price, Sell and Trade Businesses. Facts on Demand Press.

Simmons, C. and D. Neau. 1997. Re-presenting the external: Editorials and the Canadian CAs (1936-1950). Accounting, Organizations and Society 22(8): 799-824.

Simmons, J. E. 1932. Cost accounting for plastic insulation in the electrical wiring device industry. N.A.C.A. Bulletin (June 1): 1344-1352.

Simmons, J. E. 1935. Making budgetary control effective in the factory. N.A.C.A. Bulletin (March 15): 781-789.

Simmons, J. K. 1967. A concept of comparability in financial reporting. The Accounting Review (October): 680-692.

Simmons, J. K. 1989. AAA Presidential address. Accounting Horizons (December): 84-90.

Simmons, J. K. and J. Gray. 1969. An investigation of the effect of differing accounting frameworks on the prediction of net income. The Accounting Review (October): 757-776.

Simmons, L. C. 1952. Cost proposals on defense contracts call for care. N.A.C.A. Bulletin (March): 798-806.

Simmons, P. G. 1965. Performance reporting as a means of labor cost control. Management Accounting (October): 32-36.

Simms, C. A. Jr. 1979. Summarizing the Foreign Earned Income Act of 1978. Management Accounting (August): 32-36.

Simms, K. and C. T. West Jr. 2019. Understanding accounting professionals' reasons for joining academia. The CPA Journal (September): 52-57.

Simms, K., J. Smith and R. Moreschi. 2018. First look at the Tax Cuts and Jobs Act of 2017: Seven questions about the business interest expense deduction. The CPA Journal (July): 22-24.

Simms, K., J. M. Clines and J. M. Schmank. 2021. Toward a public whistleblower report? An examination of the Markopolos report on General Electric. Journal of Forensic & Investigative Accounting 13(3): 478-489.

Simms, K., Y. Li and R. A. Warren. 202. Toward resolving IRS staffing shortages: Insights from the Federal Employee viewpoint survey. The CPA Journal (November/December): 54-61.

Simnett, R. 1996. The effect of information selection, information processing and task complexity on predictive accuracy of auditors. Accounting, Organizations and Society 21(7-8): 699-719.

Simnett, R. and A. Huggins. 2014. Enhancing the auditor's report: To what extent is there support for the IAASB's proposed changes? Accounting Horizons (December): 719-747.

Simnett, R. and K. Trotman. 1989. Auditor versus model: Information choice and information processing. The Accounting Review (July): 514-528.

Simnett, R. and K. T. Trotman. 2018. Twenty-five year overview of experimental auditing research trends and links to audit quality. Behavioral Research In Accounting 30(2): 55-76.

Simnett, R., A. Vanstraelen and W. F. Chua. 2009. Assurance on sustainability reports: An international comparison. The Accounting Review (May): 937-967.

Simnett, R., E. Carson and A. Vanstraeen. 2016. International archival auditing and assurance research: Trends, methodological issues, and opportunities. Auditing: A Journal of Practice & Theory 35(3): 1-32.

Simnett, R., M. Nugent and A. L. Huggins. 2009. Developing an international assurance standard on greenhouse gas statements. Accounting Horizons (December): 347-363.

Simon, A. J. 1959. Social structure of clinics and patient improvement. Administrative Science Quarterly 4(2): 197-206.

Simon, C. A. 2012. Individual auditors' identification of relevant fraud schemes. Auditing: A Journal of Practice & Theory 31(1): 1-16.

Simon, C. A., J. L. Smith and M. F. Zimbelman. 2018. The influence of judgment decomposition on auditors' fraud risk assessments: Some trade-offs. The Accounting Review (September): 273-291.

Simon, C. C. 2011. R.O.I.: Is graduate school worth the investment? The New York Times Education Life (July 24): 18-19. (Summary).

Simon, D. T. and J. R. Francis. 1988. The effects of auditor change on audit fees: Tests of price cutting and price recovery. The Accounting Review (April): 255-269.

Simon, H. A. 1947. Administrative Behavior: A Study of Decision Making Processes in Administrative Organization. Free Press. (The 3rd edition was published in 1976. Simon discusses the concept of "bounded rationality" in decision making).

Simon, H. A. 1957. The compensation of executives. Sociometry (March): 20-35.

Simon, H. A. 1964. On the concept of organizational goal. Administrative Science Quarterly 9(1): 1-22.

Simon, H. A. 1968. The future of information processing technology. Management Science (May): 619-624.

Simon, H. A. 1990. Information technologies and organizations. The Accounting Review (July): 658-667.

Simon, I. 1957. The accounting for trading stamps. The Accounting Review (July): 398-402.

Simon, J. 2007. Concept mapping in a financial accounting theory course. Accounting Education: An International Journal (September).

Simon, J. L. 1967. Some principles of practical welfare economics. Management Science (June): B621-B630.

Simon, M. and S. M. Houghton. 2003. The relationship between overconfidence and the introduction of risky products: Evidence from a field study. The Academy of Management Journal 46(2): 139-149.

Simon, P. H. 1952. Integrating procurement and production. N.A.C.A. Bulletin (February): 744-747.

Simon, S. I. 1953. Consolidated statements and the law. The Accounting Review (October): 505-514.

Simon, S. I. 1955. Legal decisions on accounting reserves. The Accounting Review (July): 507-514.

Simon, S. I. 1956. Cost or market before the bar. The Accounting Review (October): 621-624.

Simon, S. I. 1956. Court decisions concerning goodwill. The Accounting Review (April): 272-277.

Simon, S. I. 1956. Legal decisions on the accounting for corporate surplus. The Accounting Review (January): 104-108.

Simon, S. I. 1959. The right side of accumulated depreciation. The Accounting Review (January): 97-105.

Simon, S. I. 1960. Spin-offs vs. dividends in kind. The Accounting Review (January): 81-89.

Simon, S. I. 1964. Cost accounting and the law. The Accounting Review (October): 884-889.

Simon, S. I. 1965. Fraud in the balance sheet. The Accounting Review (April): 401-406.

Simon, W. 1996. The dumbing down of higher education. Wall Street Journal (March 19): A18.

Simonds, R. H. 1959. Toward a science of business administration. The Journal of the Academy of Management 2(2): 135-138.

Simonds, R. H. and J. N. Orife. 1975. Worker behavior versus enrichment theory. Administrative Science Quarterly 20(4): 606-612.

Simone, A. J. 1967. A dynamic programming approach to the maximization of output from production processes of varying efficiencies. The Academy of Management Journal 10(2): 129-143.

Simone, A. J. 1970. Quantitative analysis at the University of Cincinnati. Decision Sciences 1(3-4): 516-519.

Simone, A. J. 1971. Manuscript data and criteria for the decision sciences journal. Decision Sciences 2(4): 504-507.

Simonetti, G. Jr. 1978. It's time for greater accountability in the public sector. Management Accounting (September): 13-16.

Simonetti, J. L. and F. G. Boseman. 1975. The impact of market competition on organization structure and effectiveness: A cross-cultural study. The Academy of Management Journal 18(3): 631-638.

Simoni, L., S. Schaper and C. Nielsen. 2022. Business model disclosures, market values, and earnings persistence: Evidence from the UK. Abacus 58(1): 142-173.

Simonin, B. L. 1997. The importance of collaborative know-how: An empirical test of the learning organization. The Academy of Management Journal 40(5): 1150-1174.

Simonis, B. 2020. Send a message that you enjoy what you do. Journal of Accountancy (October): 68.

Simonis, R. H. 2016. Reducing the cost of complexity: A case study. Cost Management (January/February): 31-37.

Simons, E. 1962. A note on parametric linear programming. Management Science (April): 355-358.

Simons, G. 1945. Latest developments in employee benefit plans. N.A.C.A. Bulletin (January 1): 455-466.

Simons, G. 1946. Reduction of costs through employee benefit planning. N.A.C.A. Bulletin (January 15): 464-472.

Simons, H. 1955. Priority program approach to partnership liquidation by installments. The Accounting Review (April): 344-347.

Simons, H. 1956. Continuity in consolidated statements. The Accounting Review (October): 652-662.

Simons, H. 1957. Success on the CPA examination - Product of classroom or practice? The Accounting Review (October): 605-611.

Simons, K., M. Higgins and D. Lowe. 1995. A profile of communication apprehension in accounting majors: Implications for teaching and curriculum revision. Journal of Accounting Education 13(2): 159-176.

Simons, R. 1987. Accounting control systems and business strategy: An empirical analysis. Accounting, Organizations and Society 12(4): 357-374.

Simons, R. 1987. Planning, control, and uncertainty: A process view. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 339-362.

Simons, R. 1988. Analysis of the organizational characteristics related to tight budget goals. Contemporary Accounting Research 5(1): 267-283.

Simons, R. 1990. The role of management control systems in creating competitive advantage: New perspectives. Accounting, Organizations and Society 15(1-2): 127-143.

Simons, R. 1991. Strategic orientation and top management attention to control systems. Strategic Management Journal. 49-62.

Simons, R. 1994. How top mangers use control systems as levels of strategic renewal. Strategic Management Journal. 169-189.

Simons, R. 1995. Control in an age of empowerment. Harvard Business Review (March-April): 80-88. (Summary).

Simons, R. 1995. Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal. Boston: Harvard Business School Press.

Simons, R. 1999. Performance Measurement and Control Systems for Implementing Strategy Text and Cases. Prentice Hall.

Simons, R. 2000. Performance Measurement & Control Systems for Implementing Strategy. Upper Saddle River, New Jersey: Prentice Hall.

Simons, R. 2005. Designing high-performance jobs. Harvard Business Review (July/August): 54-62.

Simons, R. 2010. Seven Strategy Questions: A Simple Approach for Better Execution. Harvard Business Press.

Simons, R. 2010. Stress-test your strategy. Harvard Business Review (November): 92-100.

Simons, R. 2014. Choosing the right customer. Harvard Business Review (March): 48-55.

Simons, R., A. Davila and R. S. Kaplan. 1999. Performance Measurement and Control Systems for Implementing Strategy: Text and Cases. Prentice Hall College Division.

Simons, R., A. Davila and R. S. Kaplan. 2000. Performance Measurement and Control Systems for Implementing Strategy. Prentice Hall.

Simons, T. 1993. Speech patterns and the concept of utility in cognitive maps: The case of integrative bargaining. The Academy of Management Journal 36(1): 139-156.

Simons, T. 2009. Book review: Discursive Leadership: In Conversation with Leadership Psychology by Gail T. Fairhurst. Administrative Science Quarterly 54(1): 162-164.

Simons, T. and P. Ingram. 1997. Organization and ideology: Kibbutzim and hired labor, 1951-1965. Administrative Science Quarterly 42(4): 784-813.

Simons, T. and P. Ingram. 2003. Enemies of the state: The interdependence of institutional forms and the ecology of the Kibbutz, 1910-1997. Administrative Science Quarterly 48(4): 592-621.

Simons, T. and P. W. Roberts. 2008. Local and non-local prefounding experience and new organizational form penetration: The case of the Israeli wine industry. Administrative Science Quarterly 53(2): 235-265.

Simons, T., L. H. Pelled and K. A. Smith. 1999. Making use of difference: Diversity, debate, and decision comprehensiveness in top management teams. The Academy of Management Journal 42(6): 662-673.

Simonson, I. and E. Rosen. 2014. What marketers misunderstand about online reviews. Harvard Business Review (January/February): 23-25.

Simpsen, M. H. 1948. Uses of a parts classification code. N.A.C.A. Bulletin (January 15): 571-575.

Simpsen, M. H. 1950. A monthly bonus for foremen based on cost savings against a flexible budget. N.A.C.A. Bulletin (April): 927-936.

Simpsen, M. H. 1953. Departmentalization for lower cost levels. N.A.C.A. Bulletin (November): 351-361.

Simpsen, M. H. 1958. The fallacies and postulates of accounting. N.A.A. Bulletin (February): 37-44.

Simpsen, M. H. 1960. Simplifying accounting work in smaller companies. N.A.A. Bulletin (February): 69-76.

Simpsen, M. H. 1960. Value analysis can be applied to accounting. N.A.A. Bulletin (July): 92-95.

Simpsen, M. H. 1964. But the old problems remain. N.A.A. Bulletin (February): 11-17. (The computer is humming but...).

Simpsen, M. H. 1966. Product cost finding is of continuing importance. Management Accounting (February): 19-21.

Simpson, A. 2010. Analysts' use of nonfinancial information disclosures. Contemporary Accounting Research 27(1): 249-288.

Simpson, C. L. 1944. Case history of twenty-seven government audits. N.A.C.A. Bulletin (September 1): 12-16.

Simpson, C. L. 1948. Public accounting de luxe. The Accounting Review (July): 263-265.

Simpson, C. L. 1953. Controls in mutual security agency abroad. The Accounting Review (January): 79-82.

Simpson, C. L. 1955. The Army Audit Agency goes professional. The Accounting Review (July): 463-467.

Simpson, J. B., and D. L. Muthler. 1987. Quality costs: Facilitating the quality initiative. Journal of Cost Management (Spring): 25-34.

Simpson, M. 1997. ABC/ABM models: Snapshot or dynamic? Chartered Accountants Journal of New Zealand (September): 27-30.

Simpson, K. 1916. Prospectives of the new industries. Journal of Accountancy (October): 265-269.

Simpson, R. H. 1969. An empirical study of possible income manipulation. The Accounting Review (October): 806-817.

Simpson, R. L. 1959. Vertical and horizontal communication in formal organizations. Administrative Science Quarterly 4(2): 188-196.

Simpson, T. W. 1948. Side lights on method analysis in the mechanized office. N.A.C.A. Bulletin (November 15): 311-318.

Simpson, W. P. III and K. P. Grant. 2001. An investigation of the consistency of heuristic methods for cost uncertainty analysis. The Journal of Cost Analysis & Management 3(1): 1-18.

Sims, H. P. Jr., A. D. Szilagyi and D. R. McKemey. 1976. Antecedents of work related expectancies. The Academy of Management Journal 19(4): 547-559.

Sims, H. P. Jr., A. D. Szilagyi and R. T. Keller. 1976. The measurement of job characteristics. The Academy of Management Journal 19(2): 195-212.

Sims, L. A. 2020. Unclaimed property: What is it, and what are the risks? Journal of Accountancy (November): 35-38.

Sims, R. L. and J. P. Keenan. 1998. Predictors of external whistleblowing: Organizational and intrapersonal variables. Journal of Business Ethics 17(4): 411-421.

Simsek, Z., J. F. Veiga, M. H. Lubatkin and R. N. Dino. 2005. Modeling the multilevel determinants of top management team behavioral integration. The Academy of Management Journal 48(1): 69-84.

Simunic, D. A. 1980. The pricing of audit services: Theory and evidence. Journal of Accounting Research (Spring): 161-190.

Simunic, D. A. 1984. Auditing, consulting, and auditor independence. Journal of Accounting Research (Autumn): 679-702.

Simunic, D. A. 1989. Discussion of "Specialized knowledge and its communication in auditing". Contemporary Accounting Research 6(1): 119-124.

Simunic, D. A. 2019. Book review: The Big Four: The Curious Past and Perilous Future of the Global Accounting Monopoly by Ian D. Gow and Stuart Kells. The Accounting Review (January): 353-356.

Simunic, D. A. 2020. Eulogy Gerald A. (Jerry) Feltham. Contemporary Accounting Research 37(2): 641.

Simunic, D. A. and M. T. Stein. 1990. Audit risk in a client portfolio context. Contemporary Accounting Research 6(2): 329-343.

Simunic, D. A. and M. T. Stein. 1990. Le risque liéà la vérification envisagé dans le contexte du portefeuille de clients. Contemporary Accounting Research 6(2): 344-360.

Simunic, D. A., M. Ye and P. Zhang. 2015. Audit quality, auditing standards, and legal regimes: Implications for international auditing standards. Journal of International Accounting Research 14(2): 221-234.

Simunic, D. A., M. Ye and P. Zhang. 2017. The joint effects of multiple legal system characteristics on auditing standards and auditor behavior. Contemporary Accounting Research 34(1): 7-38.