Main Bibliography
Section S: SIN-SMY

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

Sinason, D. and C. Pacini. 2000. An empirical analysis of the role of fraud in client firm market reaction to auditor lawsuits. Journal of Forensic Accounting (1): 215-240.

Sinason, D. H. 1991. A dynamic model for present value capital expenditure analysis. Journal of Cost Management (Spring): 40-45. (Summary).

Sinason, D. H. and C. J. Normand. 2006. Omni Furniture Company: A systems development life cycle case. Journal of Information Systems (Fall): 81-91.

Sinclair, A. 1995. The chameleon of accountability: Forms and discourses. Accounting, Organizations and Society 20(2-3): 219-237.

Sinclair, K. and E. Schwartz. 1987. Reconciling cash flow decision making and accounting performance evaluation. Journal of Cost Management (Fall): 25-31.

Sinclair, K. P. and J. A. Talbott Jr. 1986. Using breakeven analysis when cost behavior is unknown. Management Accounting (July): 52-55.

Sine, E. P. 1953. Accounting for dividends. The Accounting Review (July): 320-324.

Sine, W. D. 2016. Book review: I. Drori, S. Ellis, and Z. Shapira: The Evolution of a New Industry: A Genealogical Approach. Administrative Science Quarterly 61(2): NP20-NP21.

Sine, W. D. and B. H. Lee. 2009. Tilting at windmills? The environmental movement and the emergence of the U.S. wind energy sector. Administrative Science Quarterly 54(1): 123-155.

Sine, W. D., H. A. Haveman and P. S. Tolbert. 2005. Risky business? Entrepreneurship in the new independent-power sector. Administrative Science Quarterly 50(2): 200-232.

Sine, W. D., H. Mitsuhashi and D. A. Kirsch. 2006. Revisiting Burns and Stalker: Formal structure and new venture performance in emerging economic sectors. The Academy of Management Journal 49(1): 121-132.

Sinfield, J. V. and F. Solis. 2016. Finding a lower-risk path to high-impact innovations. MIT Sloan Management Review (Summer): 79-89.

Sinfield, J. V., E. Calder, B. McConnell and S. Colson. 2012. How to identify new business models. MIT Sloan Management Review (Winter): 85-90.

Sinfield, J. V., T. Gustafson and B. Hindo. 2014. The discipline of creativity. MIT Sloan Management Review (Winter): 24-26.

Singer, D. E. and J. Day. 2014. New York benefit corporations: Bringing social responsibility to business. The CPA Journal (March): 40-43. (A benefit corporation is a hybrid corporate entity required to have a material positive impact on society (similar to a nonprofit), but permitted to earn and distribute profits to shareholders).

Singer, F. A. 1956. Mixed meanings: An added responsibility for accounting teachers. The Accounting Review (October): 663-666.

Singer, F. A. 1957. "Depreciation" - Better left unsaid. The Accounting Review (July): 406-412.

Singer, F. A. 1957. Fixing "fixed assets". The Accounting Review (January): 104-106.

Singer, F. A. 1958. A goofy glossary for accountants. The Accounting Review (July): 485.

Singer, F. A. 1960. Needed: A glossary to accompany audit reports. The Accounting Review (January): 90-92.

Singer, F. A. 1961. Management accounting. The Accounting Review (January): 112-118.

Singer, F. A. 1962. Accounting is a matter of taste. The Accounting Review (July): 464-471.

Singer, F. A. 1962. Rationale for a course in quantitative methods. The Accounting Review (July): 554-556.

Singer, F. A. 1965. Progress in programmed instruction. The Accounting Review (October): 847-853.

Singer, F. A. 1966. A note on "Teaching approaches to elementary accounting". The Accounting Review (January): 133-134.

Singer, F. A. 1970. A system approach to teaching the accounting process. The Accounting Review (April): 351-364.

Singer, G. D. 2009. Can early harvests reap greater gains? The CPA Journal (October): 52-56.

Singer, G. D. and B. D. Wodar. 2011. Selling a business: Getting a price that meets future needs. The CPA Journal (May): 38-41.

Singer, G. D. and P. S. Boyle. 2009. Investment planning after the flood: Charting a course of action. The CPA Journal (December): 54-59.

Singer, G. D. and W. Litman. 2009. Best use of tax-deferred accounts. The CPA Journal (September): 44-47.

Singer, H. W. 1945. Cost accountancy in Britain. N.A.C.A. Bulletin (May 15): 863-866.

Singer, R., A. Pfaff, H. Winiarski and M. Winiarski. 2017. Accounting for leases under the new standard, Part 1: Definition and classification of leases and lessee accounting. The CPA Journal (August): 44-51.

Singer, R., A. Pfaff, H. Winiarski and M. Winiarski. 2017. Accounting for leases under the new standard, Part 2: Lessor accounting, changes in lease terms, practical expedients, and preparation tips. The CPA Journal (September): 48-53.

Singer, R., H. Winiarski and M. Townsend. 2020. A discussion of practical expedients in ASC Topic 842: The new leasing standard. The CPA Journal (March): 48-51.

Singer, R., H. Winiarski and S. Coleman. 2020. Accounting for sale and leaseback transactions. Journal of Accountancy (July): 24-29.

Singer, R. A. and T. Wiesner. 2013. The future of undergraduate accounting programs and curricular. Management Accounting Quarterly (Summer): 22-31.

Singer, T. 2018. Sustainability assurance services: From a niche to the mainstream. The CPA Journal (July): 12-14.

Singer, Z. and J. Zhang. 2018. Auditor tenure and the timeliness of misstatement discovery. The Accounting Review (March): 315-338.

Singerman, E. and G. Broder. 2013. Premium stabilization reserves. The CPA Journal (November): 36-39.

Singh, A. 2004. Forecast model for cost at project completion. The Journal of Cost Analysis & Management 6(1): 21-45.

Singh, A. 2005. New findings from model for forecasting project costs. The Journal of Cost Analysis & Management 7(1): 24-40.

Singh, A., G. Mangalaraj and A. Taneja. 2011. An approach to detecting plagiarism in spreadsheet assignments: A digital answer to digital cheating. Journal of Accounting Education 29(2-3): 142-152.

Singh, A., G. Mangalaraj and A. Taneja. 2014. Addressing business needs: A creative module for teaching data macros in an accounting information systems course. Journal of Accounting Education 32(1): 61-75.

Singh, A., V. Bhadauria and A. Gurung. 2021. A problem-solving-based teaching approach to database design. Journal of Emerging Technologies in Accounting 18(2): 149-155.

Singh, H. and F. Harianto. 1989. Management-board relationships, takeover risk, and the adoption of golden parachutes. The Academy of Management Journal 32(1): 7-24.

Singh, J. 2005. Collaborative networks as determinants of knowledge diffusion patterns. Management Science (May): 756-770.

Singh, J. and A. Agrawal. 2011. Recruiting for ideas: How firms exploit the prior inventions of new hires. Management Science (January): 129-150.

Singh, J. V. 1986. Performance, slack, and risk taking in organizational decision making. The Academy of Management Journal 29(3): 562-585.

Singh, J. V. 1986. Technology, size, and organizational structure: A reexamination of the Okayama study data. The Academy of Management Journal 29(4): 800-812.

Singh, J. V., D. J. Tucker and R. J. House. 1986. Organizational legitimacy and the liability of newness. Administrative Science Quarterly 31(2): 171-193.

Singh, J. V., R. J. House and D. J. Tucker. 1986. Organizational change and organizational mortality. Administrative Science Quarterly 31(4): 587-611.

Singh, K. 1997. The impact of technological complexity and interfirm cooperation on business survival. The Academy of Management Journal 40(2): 339-367.

Sinha, K. 2022. Fracking disclosure, collateral value, and the mortgage market. The Accounting Review (September): 427-454.

Singh, K. and P. Best. 2019. Anti-money laundering: Using data visualization to identify suspicious activity. International Journal of Accounting Information Systems (34): 100418.

Singh, K., P. J. Best, M. Bojilov and C. Blunt. 2014. Continuous auditing and continuous monitoring in ERP environments: Case studies of application implementations. Journal of Information Systems (Spring): 287-310.

Singh, P. S. and G. L. Chapman. 1978. Is linear approximation good enough? Management Accounting (January): 53-55.

Singh, S. 2007. The future of travel & expense. Strategic Finance (April): 44-47.

Singh, S. K. 2020. Leading during times of uncertainty. Cost Management (May/June): 16-19.

Singh, S. P. 2018. Lessons from the maker movement: Businesses can innovate and thrive by nurturing a "creator" mindset. MIT Sloan Management Review (Spring): 1-5. (The maker movement refers to a growing group of builders and creators (engineers, scientists, artists, and hobbyists) who experiment, collaborate, and innovates based on open-source principles).

Singhal, K., J. Singhal and S. Kumar. 2019. The value of the customer's waiting time for general queues*. Decision Sciences 50(3): 567-581.

Singhania, M. and A. Gupta. 2017. Implementation of an e-court system in the high court of Delhi. Cost Management (March/April): 41-48.

Singhania, M. and A. Jaitly. 2016. Project Tiger: Cost-benefit analysis. Cost Management (July/August): 14-23. (An initiative by India's government to save the nation's tigers).

Singhania, M. and P. S. Gomber. 2017. BYPL: Insourcing vs. outsourcing. Cost Management (September/October): 40-47.

Singhania, M. and S. Sharma. 2016. Cost-based indexing of fare and freight to fuel price: Innovative pricing policy for Indian railways. Cost Management (March/April): 24-39.

Singhania, M. and S. Sharma. 2017. Profitability and leverage analysis of Indian railways: Impact of cost-based indexation. Cost Management (July/August): 20-31.

Singhel, T. 2023. The one skill that helped me grow in my career. Harvard Business Review (Summer Special Issue): 64-66.

Singhvi, M., D. V. Rama and A. Barua. 2013. Market reactions to departures of audit committee directors. Accounting Horizons (March): 113-128.

Singhvi, S. 1983. What is the real bottom line? Management Accounting (February): 24-27.

Singhvi, S. S. 1968. Corporate financial disclosure: Nature and media. Management Accounting (November): 15-17.

Singhvi, S. S. and H. B. Desai. 1971. An empirical analysis of the quality of corporate financial disclosure. The Accounting Review (January): 129-138.

Singhvi, S. S. and H. B. Desai. 1972. The quality of corporate financial disclosure: A reply. The Accounting Review (July): 585-586.

Singhvi, S. S. and R. J. Lambrix. 1984. Investment versus financial decisions. Management Accounting (March): 54-56.

Singhvi, V. 1995. Reengineering the payables process. Management Accounting (March): 46-49.

Single, L. and S. Rosner. 2017. Tax confusion and Form 1040 turmoil. Issues in Accounting Education (November): 19-24.

Single, L., S. Donald and E. Almer. 2018. The relationship of advocacy and mentorship with female accountants' career success. Advances in Accounting: Incorporating Advances in International Accounting (42): 12-21.

Singleton, R. and S. Smith. 2011. The increase in transparency requirements for corporate tax positions. The CPA Journal (March): 38-41.

Singleton, T. and S. J. Ursillo Jr. 2010. Guard against cybertheft. Journal of Accountancy (October): 42-48.

Singleton, T. M. 1978. Managerial motivation development: A study of college student leaders. The Academy of Management Journal 21(3): 493-498.

Sinha, N. and J. Watts. 2001. Economic consequences of the declining relevance of financial reports. Journal of Accounting Research (December): 663-681.

Sinha, P., D. Sahay, A. Shastri and S. E. Lorimer. 2022. How to digitalize your sales organization: Use technology, data, and analytics to do it right. Harvard Business Review (September/October): 108-117.

Sinha, R. 2023. New to the team? Here's how to build trust (remotely). Harvard Business Review (Winter Special Issue): 89-91.

Sinha, S. M. 1966. A duality theorem for nonlinear programming. Management Science (January): 385-390.

Sinha, S. M. 1966. An extension of a theorem on supports of a convex function. Management Science (January): 380-384.

Sinkin, J. 2009. Keeping it together. Journal of Accountancy (April): 24-29.

Sinkin, J. 2009. Replacing retiring partners. The CPA Journal (October): 62-64.

Sinkin, J. and C. Frederiksen. 2012. Bridging compensation gaps in a merger. Journal of Accountancy (January): 42-45.

Sinkin, J. and I. Rosenbloom. 2011. Who would run your firm? Journal of Accountancy (February): 40-44.

Sinkin, J. and T. Putney. 2006. Two-stage deals. Journal of Accountancy (March): 43-46. (Related to mergers).

Sinkin, J. and T. Putney. 2007. Untying the knot: Planning for a de-merger. Journal of Accountancy (October): 46-50.

Sinkin, J. and T. Putney. 2010. Accounting firm M&As: A market update. Journal of Accountancy (November): 30-33.

Sinkin, J. and T. Putney. 2012. Planning and paying for partner retirements. Journal of Accountancy (April): 28-33.

Sinkin, J. and T. Putney. 2013. A two-stage solution to succession procrastination. Journal of Accountancy (October): 40-42.

Sinkin, J. and T. Putney. 2013. How to select a successor. Journal of Accountancy (September): 40-42.

Sinkin, J. and T. Putney. 2013. How to value a CPA firm for sale. Fifth in a series: Methods and results differ for external transactions and internal transfers. Journal of Accountancy (November): 30-32.

Sinkin, J. and T. Putney. 2013. Mergers emerge as dominant trend. Journal of Accountancy (July): 52-54.

Sinkin, J. and T. Putney. 2013. Seven steps to closing a succession sale. Journal of Accountancy (December): 48-51.

Sinkin, J. and T. Putney. 2013. The long goodbye. Journal of Accountancy (August): 36-38. (Accounting firm's succession plan).

Sinkin, J. and T. Putney. 2014. Alternative deal structures for succession. Journal of Accountancy (January): 42-44.

Sinkin, J. and T. Putney. 2014. Do's and don'ts of due diligence. Journal of Accountancy (June): 26-29.

Sinkin, J. and T. Putney. 2014. How to manage internal succession. Journal of Accountancy (February): 38-40.

Sinkin, J. and T. Putney. 2014. How to maximize client retention after a merger. Journal of Accountancy (April): 42-44.

Sinkin, J. and T. Putney. 2014. How to price an owner's interest in a CPA firm. Journal of Accountancy (December): 24-28.

Sinkin, J. and T. Putney. 2014. Managing owner transition through and owners' agreement. Journal of Accountancy (March): 42-44.

Sinkin, J. and T. Putney. 2014. Pricing issues for midsize and large firm sales. Journal of Accountancy (November): 50-53.

Sinkin, J. and T. Putney. 2014. Pricing issues for small firm sales. Journal of Accountancy (October): 24-27.

Sinkin, J. and T. Putney. 2014. The culture test. Journal of Accountancy (May): 30-33.

Sinkin, J. and T. Putney. 2015. How to admit new partners: A fresh approach: The AAV method can help accounting firms find the right formula for bringing in new owners on terms everyone can live with. Journal of Accountancy (December): 33-37.

Sinkin, J. and T. Putney. 2017. Mergers and acquisitions of accounting firms. The CPA Journal (December): 30-35.

Sinn, G. R. 1980. Cash Operations Management: Profit From Within. Petrocelli Books Inc.

Sinnett, A. C. 1953. The foundry problem: Costs for pricing. N.A.C.A. Bulletin (July): 1443-1448.

Sinnett, A. C. 1959. Practical cost concepts for small and medium-sized foundries. N.A.A. Bulletin (September): 41-48.

Sinning, K. E., editor. 1986. Comparative International Taxation. American Accounting Association.

Sinning, K. E. and J. J. Dykxhoorn. 2001. Processes implemented for AACSB accounting accreditation and the degree of faculty involvement. Issues in Accounting Education (May): 181-204. (Survey).

Sinoway, E. C. 2012. No, you can't have it all. Harvard Business Review (October): 111-114.

Siota, J. and M. J. Prats. 2022. The three internal barriers to deep-tech corporate venturing. MIT Sloan Management Review (Winter): 1-3.

Sipe, S. R., C. T. Metrejean and W. Donaldson. 2010. Defined benefit pension fraud: A ticking time bomb. Journal of Forensic & Investigative Accounting 2(2): 176-194.

Siren, P. M. A., S. D. Anthony and U. Bhatt. 2022. Persuade your company to change before it's too late. Harvard Business Review (January/February): 49-53.

Siriwardane, H., E. M. Matsumura and S. Ramamoorti. 2021. Strategic risk in the new normal: A proposed framework integrates COSO ERM with the levers of control framework to provide a comprehensive approach to managing strategic risk. Strategic Finance (December): 48-55.

Siriwardane, H. P. and K. De Meyst. 2021. Duralock: Budgeting for decision-making. IMA Educational Case Journal 14(1): 1-3.

Siriwardane, H. P., K. Y. Low and D. Blietz. 2015. Making entry-level accountants better communicators: A Singapore-based study of communication tasks, skills, and attributes. Journal of Accounting Education 33(4): 332-347.

Siriwardane, H. P., S. Ramamoorti and M. I. Grilliot. 2021. Budgeting at MHL Company: More heat than light shed at performance review meetings. IMA Educational Case Journal 14(1): 1-6.

Sirkin, H. L., P. Keenan and A. Jackson. 2005. The hard side of change management. Harvard Business Review (October): 108-118. (Four key factors: Duration, integrity, commitment, and effort).

Sirmon, D. G., S. Gove and M. A. Hitt. 2008. Resource management in dyadic competitive rivalry: The effects of resource bundling and deployment. The Academy of Management Journal 51(5): 919-935.

Sirois, L., J. Bedard and P. Bera. 2018. The informational value of key audit matters in the auditor's report: Evidence from an eye-tracking study. Accounting Horizons (June): 141-162.

Siroyezhin, I. M. 1965. Operations research in the USSR as education and research work. Management Science (March): 593-601.

Siroyezhin, I. M. 1968. Guest editorial: Man-machine systems in the U.S.S.R. Management Science (October): B1-B10.

Sisaye, S. 1995. Control as an exchange process: A power control framework of organizations. Behavioral Research In Accounting (7): 122-161.

Sisaye, S. 1998. An overview of the social and behavioral sciences approaches in management control research. Behavioral Research In Accounting (10 Supplement): 11-26.

Sisaye, S. 1998. A power-control-exchange framework of accounting: Applications to divisionalized business organizations. Advances in Management Accounting (6): 113-146.

Sisaye, S. 2012. An ecological approach for the integration of sustainability into the accounting education and professional practice. Advances in Management Accounting (20): 47-73.

Sisco, A. F. Jr. 1973. Overhead variance analysis and corrective action. Management Accounting (October): 45-47, 51.

Sisco, R. 1992. Put you money where your teams are. Training (July): 42-45.

Sislian, E. and A. Satir. 2000. Strategic sourcing: A framework and a case study. The Journal of Supply Chain Management (Summer): 4-11.

Sissel, D. D. 1994. Continuous quality improvement at ACME printing. Management Accounting (January): 53-55.

Sitarz, D. 2010. Small Business Accounting Simplified, 5th edition. Nova Publishing Co.

Sitkin, S. B. and L. R. Weingart. 1995. Determinants of risky decision-making behavior: A test of the mediating role of risk perceptions and propensity. The Academy of Management Journal 38(6): 1573-1592.

Sitkin, S. B., C. C. Miller and K. E. See. 2017. The stretch goal paradox. 2017. Harvard Business Review (January/February): 92-99.

Sivadasan, P., J. S. Padmakumar and R. Zhang. 2023. The auditors' role in the U.S. paycheck protection program (PPP).Auditing: A Journal of Practice & Theory 42(3): 177-192.

Sivakumar, K. N. and G. Waymire. 1993. The information content of earnings in a discretionary reporting environment: Evidence from NYSE industrials, 1905-10. Journal of Accounting Research (Spring): 62-91.

Sivakumar, K. and G. Waymire. 2003. Enforceable accounting rules and income measurement by early 20th century railroads. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 397-432.

Sjoblom, L. and N. Michels-Kim. 2011. James Singh: Leading Nestle's house of finance. Strategic Finance (September): 28-33.

Sjoblom, L. M. 1998. Financial information and quality management - Is there a role for accountants? Accounting Horizons (December): 363-373. (Summary).

Sjogren, K. 2019. The Fairshare Model: A Performance-Based Capital Structure for Venture-Stage Initial Public Offerings - Reimagining Capitalism at the DNA Level. Fairshare Press.

Skaerbæk, P. 2009. Public sector auditor identities in making efficiency auditable: The National Audit Office of Denmark as independent auditor and modernizer. Accounting, Organizations and Society 34(8): 971-987.

Skaerbæk, P. and K. Tryggestad. 2010. The role of accounting devices in performing corporate strategy. Accounting, Organizations and Society 35(1): 108-124.

Skaerbaek, P. and M. Christensen. 2015. Auditing and the purification of blame. Contemporary Accounting Research 32(3): 1263-1284.

Skaggs, B. C. and T. R. Huffman. 2003. A customer interaction approach to strategy and production complexity alignment in service firms. The Academy of Management Journal 46(6): 775-786.

Skaife, H. A. and D. D. Wangerin. 2013. Target financial reporting quality and M&A deals that go bust. Contemporary Accounting Research 30(2): 719-749.

Skaife, H. A., D. Veeman and D. Wangerin. 2013. Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading. Journal of Accounting and Economics (February): 91-110.

Skaife, H. A., M. T. Bradshaw, P. Y. Davis-Friday, E. D. Gordon, P. E. Hopkins, R. Laux, K. K. Nelson, K. Ramesh, S. Rajgopal, R. Uhl and G. Vrana. 2007. AAA Financial Accounting Standards Committee: A response to the FASB exposure draft on accounting for uncertain tax positions: An interpretation of FASB Statement No. 109. Accounting Horizons (March): 103-112.

Skaife, H. A., M. T. Bradshaw, P. Y. Davis-Friday, E. D. Gordon, P. E. Hopkins, R. Laux, K. K. Nelson, S. Rajgopal, K. Ramesh, R. Uhl and G. Vrana. 2007. AAA Financial Accounting Standards Committee: Response to FASB exposure draft, "The fair value option for financial assets and financial liabilities, including an amendment of FASB statement No. 115". Accounting Horizons (June): 189-200.

Skaife, H. A., M. T. Bradshaw, P. Y. Davis-Friday, E. D. Gordon, P. E. Hopkins, R. Laux, K. K. Nelson, S. Rajgopal, K. Ramesh, R. Uhl and G. Vrana. 2007. AAA Financial Accounting Standards Committee: Response to FASB exposure draft, "Employers' accounting for defined benefit pension and other postretirement plans: An amendment of FASB statement No. 87, 88, 106, and 132(R)". Accounting Horizons (June): 201-213.

Skantz, T. R. 1988. Budgeting and profit variance analysis using a financial planning language. Journal of Accounting Education 6(2): 309-323.

Skantz, T. R. 2012. CEO pay, managerial power, and SFAS 123(R). The Accounting Review (November): 2151-2179.

Skarlatos, B. C. 2015. Avoiding penalties for tax return positions: IRC rules for taxpayers and tax preparers. The CPA Journal (February): 56-57.

Skarlicki, D. P., R. Folger and P. Tesluk. 1999. Personality as a moderator in the relationship between fairness and retaliation. The Academy of Management Journal 42(1): 100-108.

Skavlem, J. P. and A. R. Schmitz. 2017. How to manage sales and use tax risk. Journal of Accountancy (April): 52-55.

Skertich, J. M. and W. C. Hickerson. 1972. Record retention program. Management Accounting (February): 23-28, 37.

Skidelsky, R. 2009. Keynes: The Return of the Master. PublicAffairs.

Skiena, S. S. 2017. The Data Science Design Manual. Springer. Chapter 1: What is Data Science? Chapter 2: Mathematical Preliminaries. Chapter 3: Data Munging. Chapter 4: Scores and Ranking. Chapter 5: Statistical Analysis. Chapter 6: Visualizing Data. Chapter 7: Mathematical Models. Chapter 8: Linear Algebra. Chapter 9: Linear and Logistic Regression. Chapter 10: Distance and Network Methods. Chapter 11: Machine Learning. Chapter 12: Big Data: Achieving Scale. Chapter 13: Coda.

Skigen, M. R. and E. K. Snyder. 1968. It pays to pay: Accepting section 531 penalties may be sound economics. Management Accounting (August): 49-51.

Skinner, A. 1971. Accounting for R& D costs. Management Accounting (May): 29-30, 33.

Skinner, B. F. 1948. Walden Two. New York: MacMillan.

Skinner, B. F. 1953. Science and Human Behavior. New York: MacMillan.

Skinner, B. F. 1954. The science of learning and the art of teaching. Harvard Educational Review (24 or 25): 86-97.

Skinner, B. F. 1969. Contingencies of Reinforcement: A Theoretical Analysis. Meredity Corp. (Operant conditioning theory).

Skinner, D. J. 1990. Options markets and the information content of accounting earnings releases. Journal of Accounting and Economics (October): 191-211.

Skinner, D. J. 1993. The investment opportunity set and accounting procedure choice: Preliminary evidence. Journal of Accounting and Economics (October): 407-445.

Skinner, D. J. 1994. Why firms voluntarily disclose bad news. Journal of Accounting Research (Spring): 38-60.

Skinner, D. J. 1996. Are disclosures about bank derivatives and employee stock options ‘value-relevant’? Journal of Accounting and Economics (August-December): 393-405.

Skinner, D. J. 1997. Earnings disclosures and stockholder lawsuits. Journal of Accounting and Economics (November): 249-282.

Skinner, D. J. 1999. How well does net income measure firm performance? A discussion of two studies. Journal of Accounting and Economics (January): 105-111.

Skinner, D. J. 2003. Should firms disclose everything to everybody? A discussion of “Open vs. closed conference calls: The determinants and effects of broadening access to disclosure”. Journal of Accounting and Economics (January): 181-187.

Skinner, D. J. 2008. Discussion of “The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting”. Journal of Accounting and Economics (August): 282-288.

Skinner, D. J. 2008. The rise of deferred tax assets in Japan: The role of deferred tax accounting in the Japanese banking crisis. Journal of Accounting and Economics (December): 218-239.

Skinner, D. J. 2011. Discussion of “Accounting standards and debt covenants: Has the “Balance Sheet Approach” led to a decline in the use of balance sheet covenants?” Journal of Accounting and Economics (November): 203-208.

Skinner, D. J. and E. Soltes. 2011. What do dividends tell us about earnings quality? Review of Accounting Studies 16(1): 1-28.

Skinner, D. J. and S. Srinivasan. 2012. Audit quality and auditor reputation: Evidence from Japan. The Accounting Review (September): 1737-1765.

Skinner, P. H. 1914. Computation of interest rates. Journal of Accountancy (August): 120-123.

Skinner, R. 1998. Are you really managing your corporate resources? Management Accounting (August): 31-32, 34,36. (Managing human resources).

Skinner, R. 1998. Are you really managing your corporate resources? (Part 2). Management Accounting (September): 22-27. (Managing fixed assets).

Skinner, R. C. 1978. Process costing. Abacus 14(2): 160-170. (Skinner argues that increased research is needed on operation costing, and that textbook sections on process costing should be deleted and replaced with sections on operation costing).

Skinner, R. C. 1980. Process costing: Reply to a comment. Abacus 16(1): 67-72.

Skinner, R. C. 1982. Fixed asset lives and replacement cost accounting. Journal of Accounting Research (Spring): 210-226.

Skinner, R. C. 1994. Beware an accounting confidence trick. Management Accounting (June): 48-49. (Related to the story of Joe and his rack of peanuts that appears in many editions of Horngren's Cost Accounting textbook).

Skinner, S. J., J. H. Donnelly, Jr. and J. M. Ivancevich. 1987. Effects of transactional form on environmental linkages and power-dependence relations. The Academy of Management Journal 30(3): 577-588.

Skinner, W. 1969. Manufacturing - Missing link in corporate strategy. Harvard Business Review (May-June): 136-145.

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Smith, E. D. 1979. The effect of the separation of ownership from control on accounting policy decisions: A reply. The Accounting Review (April): 417-420.

Smith, E. E. 2017. The Power of Meaning: Finding Fulfillment in a World Obsessed with Happiness. Crown. (Four pillars: Belonging, purpose, transcendence, and storytelling).

Smith, E. P. 1945. Training contractor personnel in termination principles and procedures. The Accounting Review (January): 76-84.

Smith, E. P. 2012. The basics of business valuation, fraud and forensic accounting, and dispute resolution services. The CPA Journal (June): 6, 8-11. (See What is a Business Valuation?).

Smith, E. P. and D. V. Iacobelli. 2013. Analyzing local and global fraud: An exploration of findings and recommendations. The CPA Journal (June): 9-11.

Smith, E. R. 1926. The economic future of house-to-house selling. Harvard Business Review (April): 326-332.

Smith, E. R. and P. W. Smith. 1925. Determining a sales quota basis. Harvard Business Review (October): 49-56.

Smith, E. S. 2012. Treasury Regulations entitled to greater deference under Chevron: Supreme Court clarifies itself on judicial interpretation. The CPA Journal (February): 46-47.

Smith, F., K. H. Roberts and C. L. Hulin. 1976. Ten year job satisfaction trends in a stable organization. The Academy of Management Journal 19(3): 462-469.

Smith, F. J., K. D. Scott and C. L. Hulin. 1977. Trends in job-related attitudes of managerial and professional employees. The Academy of Management Journal 20(3): 454-460.

Smith, F. L. 1933. The cost of operating real estate. N.A.C.A. Bulletin (November 1): 305-310.

Smith, F. P. 1934. Stock-exchange margins. The Accounting Review (December): 300-303.

Smith, F. P. 1936. Stock exchange listing requirements, and publicity. The Accounting Review (March): 35-42.

Smith, F. P. 1937. Accounting requirements of stock exchanges, 1933. The Accounting Review (June): 145-153.

Smith, F. P. 1938. Surplus adjustments in the iron and steel industry. The Accounting Review (December): 379-390.

Smith, F. P. 1939. Financing the steel industry. The Accounting Review (December): 331-339.

Smith, F. P. 1940. Accounting reports for management investment companies. The Accounting Review (September): 301-321.

Smith, F. P. 1941. Accounting provisions of the Investment Company Act. The Accounting Review (March): 1-7.

Smith, F. P. 1947. Association notes. The Accounting Review (April): 218-219.

Smith, F. P. 1947. Association notes. The Accounting Review (July): 326-327.

Smith, F. P. 1947. Association notes. The Accounting Review (October): 427-429.

Smith, F. P. 1947. Lot release cost accounting in the aviation industry. The Accounting Review (January): 68-74.

Smith, F. P. 1948. Association notes. The Accounting Review (January): 104-105.

Smith, F. P. 1948. University costs of government contracts. The Accounting Review (April): 158-170.

Smith, F. P. 1955. Report of the President. The Accounting Review (April): 323-329.

Smith, F. P. 1959. Research and faculty development. The Accounting Review (July): 349-355.

Smith, G. 2021. We look at the opportunities. Journal of Accountancy (August): 60.

Smith, G. L. 1947. How we developed control of research and development costs. N.A.C.A. Bulletin (November 1): 279-289.

Smith, G. L. 1984. Accounting for PACs. Management Accounting (July): 58-62. (Accounting and reporting requirements for political action committees).

Smith, G. L. 1986. Improving productivity in the controller's organization. Management Accounting (January): 49-51.

Smith, G. L. and T. J. O'Larnic. 1984. Estimating accounting reserves with quantitative methods. Management Accounting (November): 59-62.

Smith, G. S. 2000. Collection, seizure and control of electronic evidence. Journal of Forensic Accounting (1): 283-290.

Smith, G. S. 2001. Identity theft - Technology-based techniques and defenses. Journal of Forensic Accounting (2): 285-292.

Smith, G. S. 2001. New age technology threats and vulnerabilities. Journal of Forensic Accounting (2): 125-130.

Smith, G. S. 2002. New age technology threats and vulnerabilities. Journal of Forensic Accounting (3): 301-316.

Smith, G. S. 2002. Steganography and its derivatives - Steganalysis and chaffings. Journal of Forensic Accounting (3): 157-162.

Smith, G. S. 2003. Investigating money laundering. Journal of Forensic Accounting (4): 171-180.

Smith, G. S. 2003. War driving - Who is accessing your confidential data files. Journal of Forensic Accounting (4): 343-350.

Smith, G. S. 2004. Divergent views and approaches toward the digital evidence of financial fraud. Journal of Forensic Accounting (5): 265-270.

Smith, G. S. 2005. Computer forensics: Helping to achieve the auditor's fraud mission? Journal of Forensic Accounting 6(1): 119-134.

Smith, G. S. 2005. Post-Enron guidelines for financial frauds. Journal of Forensic Accounting 6(1): 273-280.

Smith, G. S. 2007. Maurice Stans' view of social responsibility in the accounting profession. The Accounting Historians Journal 34(1): 147-172.

Smith, G. S. and C. W. Von Bergen. 2009. The human side of IFRS. The CPA Journal (June): 59-61.

Smith, G. S. and D. L. Crumbley. 2009. How divergent are pedagogical views toward the fraud/forensic accounting curriculum? Global Perspectives on Accounting Education (6): 1-24.

Smith, G. S. and M. S. Tseng. 1986. Benefit-cost analysis as a performance indicator. Management Accounting (June): 44-49.

Smith, H. and B. Konsynski. 2004. Grid computing. MIT Sloan Management Review (Fall): 7-9. (Grid computing refers to the use of a type of software called open grid services architecture that allows a company's applications to locate unused computers, balance workloads and transfer projects).

Smith, H. G. and L. D. Upson. 1918. Do exchange sales pay? Journal of Accountancy (June): 413-425.

Smith, H. J. 1952. Accounting for repair and maintenance supplies. N.A.C.A. Bulletin (January): 629-633.

Smith, H. J. 2003. The shareholders vs. stakeholders debate. MIT Sloan Management Review (Summer): 85-90.

Smith, H. L. 1973. The natural Christmas tree industry. Management Accounting (December): 9-11, 27.

Smith, H. M. 1923. Stock-exchange questionnaire and related financial statements. Journal of Accountancy (February): 95-114.

Smith, H. M. 1960. The uses of reserves on the right-hand side of the balance sheet. The Accounting Review (January): 100-103.

Smith, H. O. 1956. Organizing disposition of surplus materials. N.A.C.A. Bulletin (September): 29-39.

Smith, I. H., M. Kouchaki and J. Cowan. 2021. Building an ethical company: Create an organization that helps employees behave more honorably. Harvard Business Review (November/December): 132-139.

Smith, I. H., M. Kouchaki and J. Wareham. 2021. The price leaders pay for cutting ethical corners. MIT Sloan Management Review (Summer): 1-4.

Smith, J. 1986. $37 screws, a $7,622 coffee maker, $640 toilet seats: Supplies to out military just won't be oversold. Los Angeles Times (July 30). (Note).

Smith, J. 2017. Perseverance and determination. Strategic Finance (February): 25-26. (Diversity and inclusion in the workplace).

Smith, J. D. 1936. Procedure for proving of bank deposits and the figuring of float. N.A.C.A. Bulletin (March 1): 713-720.

Smith, J. E. 1972. The need for a senior level theory seminar. The Accounting Review (July): 613-614.

Smith, J. E. and N. P. Smith. 1971. Readability: A measure of the performance of the communication function of financial reporting. The Accounting Review (July): 552-561.

Smith, J. E. and R. L. Keeney. 2005. Your money or your life: A prescriptive model for health, safety, and consumption decisions. Management Science (September): 1309-1325.

Smith, J. E. and R. L. Winkler. 2006. The optimizer's curse: Skepticism and postdecision surprise in decision analysis. Management Science (March): 311-322.

Smith, J. E., K. P. Carson and R. A. Alexander. 1984. Leadership: It can make a difference. The Academy of Management Journal 27(4): 765-776.

Smith, J. F. and A. Mufti. 1985. Using the relational database. Management Accounting (October): 43-47, 50, 54.

Smith, J. H. and J. W. Kennelly. 1970. A seminar in accounting research. The Accounting Review (October): 795-797.

Smith, J. J. 1966. Machine hours in an absorption cost system. Management Accounting (February): 55-61.

Smith, J. L. 1978. An alternative method for income tax allocation. Management Accounting (July): 46-50.

Smith, J. L. 1978. Needed: Improved pension accounting and reporting. Management Accounting (May): 43-46.

Smith, J. L. 1981. Improving reported earnings. Management Accounting (September): 49-52.

Smith, J. L. 2012 Investors' perceptions of audit quality: Effects of regulatory change. Auditing: A Journal of Practice & Theory 31(1): 17-38.

Smith, J. L. and N. M. Stephens. 2020. The reel wheel: Using analytical procedures as substantive tests of account balances. Issues in Accounting Education (February): 13-24.

Smith, J. M., editor. 1992. Curriculum Innovation: Excellence in Audit Education. American Accounting Association.

Smith, J. M. and M. F. Usry. 1989. Changes in accounting education. Journal of Accounting Education 7(1): 1-7.

Smith, J. M., D. Taylor and H. Western. 1974. Experiment in modularized learning for intermediate accounting. The Accounting Review (April): 385-390.

Smith, J. M. Jr. 1978. Audit education for the 1980s. The Accounting Review (April): 501-509.

Smith, J. R. 1933. Allocation of distribution expenses by classes of product by use of standard rates. N.A.C.A. Bulletin (September 1): 38-44.

Smith, J. T. 1998. Responding to FASB standard-setting proposals. Accounting Horizons (June): 163-169.

Smith, K. 1993. Investment monitoring systems, abandonment of capital assets, and firm performance. Journal of Management Accounting Research (5): 281-299.

Smith, K. A. 1972. The relationship of internal control evaluation and audit sample size. The Accounting Review (April): 260-269.

Smith, K. A., S. D. Sheppard, D. W. Johnson and R. T. Johnson. 2005. Pedagogies of engagement: Classroom-based practices. Journal of Engineering Education 94(1): 87-101.

Smith, K. C. 2023. An option-based approach to measuring disclosure asymmetry. The Accounting Review (July): 373-403.

Smith, K. C. and E. C. So. 2022. Measuring risk information. Journal of Accounting Research (May): 375-426.

Smith, K. G. and M. A. Hitt, Editiors. 2007. Great Minds in Management: The Process of Theory Development. Oxford University Press, USA.

Smith, K. G., C. J. Collins and K. D. Clark. 2005. Existing knowledge, knowledge creation capability, and the rate of new product introduction in high-technology firms. The Academy of Management Journal 48(2): 346-357.

Smith, K. G., C. M. Grimm, M. J. Gannon and M. Chen. 1991. Organizational information processing, competitive responses, and performance in the U.S. domestic airline industry. The Academy of Management Journal 34(1): 60-85.

Smith, K. G., K. A. Smith, J. D. Olian, H. P. Sims, Jr., D. P. O'Bannon and J. A. Scully. 1994. Top management team demography and process: The role of social integration and communication. Administrative Science Quarterly 39(3): 412-438.

Smith, K. G., S. J. Carroll and S. J. Ashford. 1995. Intra- and interorganizational cooperation: Toward a research agenda. The Academy of Management Journal 38(1): 7-23.

Smith, K. G., T. R. Mitchell and C. E. Summer. 1985. Top level management priorities in different stages of the organizational life cycle. The Academy of Management Journal 28(4): 799-820.

Smith, K. J. 1988. Differential cost analysis techniques in occupational health promotion evaluation. Accounting Horizons (June): 58-66.

Smith, K. J. 1995. Instructional case: Gray Research, Inc. Issues in Accounting Education (Fall): 403-439.

Smith, K. J. 2003. Developing, marketing, distributing, and supporting an activity-based costing decision support system for Schrader Bellows. Issues in Accounting Education (May): 175-189.

Smith, K. J. and D. J. Emerson. 2014. An assessment of the psychometric properties of the Perceived Stress Scale-10 (PSS10) with a U.S. public accounting sample. Advances in Accounting: Incorporating Advances in International Accounting 30(2): 309-314.

Smith, K. J. and D. J. Emerson. 2017. An analysis of professional competence indicator possession among U.S. accounting faculty. Issues in Accounting Education (May): 17-38.

Smith, K. J. and D. J. Emerson. 2017. An analysis of the relation between resilience and reduced audit quality within the role stress paradigm. Advances in Accounting: Incorporating Advances in International Accounting (37): 1-14.

Smith, K. J. and G. S. Everly Jr. 1990. An intra- and inter-occupational analysis of stress among accounting academicians. Behavioral Research In Accounting (2): 154-173.

Smith, K. J. and J. J. DeRidder. 1997. The selection process for accounting textbooks: General criteria and publisher incentives - A survey. Issues in Accounting Education (Fall): 367-384.

Smith, K. J. and N. Ahadiat. 1995. Empirical evidence on factors significant for employment in government accounting. Journal of Accounting Education 13(1): 59-74.

Smith, K. J. and R. F. Dombrowski. 1998. An examination of the relationship between author-editor connections and subsequent citations of auditing research articles. Journal of Accounting Education 16(3-4): 497-506.

Smith, K. J. and W. A. Wallace. 1997. Instructional case: Chrysler's historical compensation and governance arrangements. Issues in Accounting Education (Fall): 457-495.

Smith, K. J., D. J. Emerson and S. Mauldin. 2021. Online cheating at the intersection of the dark triad and fraud diamond. Journal of Accounting Education (57): 100753.

Smith, K. J., D. J. Emerson, T. D. Haight, S. Mauldin and B. G. Wood. 2019. An examination of the psychometric properties of the Connor-Davidson Resilience Scale-10 (CD-RISC10) among accounting and business students. Journal of Accounting Education (47): 48-62.

Smith, K. J., J. A. Davy, D. L. Rosenberg and G. T. Haight. 2002. A structural modeling investigation of the influence of demographic and attitudinal factors and in-class deterrents on cheating behavior among accounting majors. Journal of Accounting Education 20(1): 45-65.

Smith, K. J., P. L. Derrick and H. Manakyan. 2012. A reevaluation and extension of the motivation and cheating model. Global Perspectives on Accounting Education (9): 1-29.

Smith, K. K. 1989. The movement of conflict in organizations: The joint dynamics of splitting and triangulation. Administrative Science Quarterly 34(1): 1-20.

Smith, K. K. and V. M. Simmons. 1983. A Rumpelstiltskin organization: Metaphors on metaphors in field research. Administrative Science Quarterly 28(3): 377-392.

Smith, K. L. 1939. Capital gains and losses in accounting. The Accounting Review (June): 126-139.

Smith, K. L. 1966. A regulatory view of the tax allocation controversy. Management Accounting (September): 57-62.

Smith, K. V. and M. P. Leksan. 1991. A manufacturing case study on activity-based costing. Journal of Cost Management (Summer): 45-54.

Smith, K. W. 2023. Tell me more: A content analysis of expanded auditor reporting in the United Kingdom. Accounting, Organizations and Society (108): 101456.

Smith, K. W., M. Davis, C. Malone and L. Owens-Jackson. 2023. Faculty that look like me: An examination of historically black colleges and universities accounting faculty motivation and job satisfaction. Issues in Accounting Education (February): 35-58.

Smith, L. 2017. Reflections on changes in the financial reporting environment. The CPA Journal (February): 6-9.

Smith, L. M. 2019. A difference for good. Strategic Finance (February): 62.

Smith, L. and K. Euwema. 2015. Not-for-profit financial reporting headed for a change. A fundamental reporting model that has existed for 20 years is being updated to provide better information for users. Journal of Accountancy (July): 42-47.

Smith, L. C. 1954. A cost system for a zinc mine. N.A.C.A. Bulletin (September): 37-47.

Smith, L. E. 1941. Accounting in the cement industry. N.A.C.A. Bulletin (October 1).

Smith, L. H., P. E. Green and D. G. Morrison. 1967. Ranking procedures and subjective probability distributions. Management Science (December): B236-B254.

Smith, L. H., R. W. Lawless and B. Shenoy. 1974. Evaluating multiple criteria - Models for two-criteria situations. Decision Sciences 5(4): 587-596.

Smith, L. L. 1983. Using labor information to measure productivity. Management Accounting (June): 47-49.

Smith, L. M. 2003. A fresh look at accounting ethics (or Dr. Smith goes to Washington). Accounting Horizons (March): 47-49.

Smith, L. M. 2003. Dr. Smith goes to Washington. CPA Journal (March): 6, 8.

Smith, L. M. 2012. IFRS and U.S. GAAP: Some key differences accountants should know. Management Accounting Quarterly (Fall): 19-26.

Smith, L. W. 1952. An introduction to statistical cost control. N.A.C.A. Bulletin (December): 509-515. (General discussion of the need to apply statistical quality control techniques to cost control).

Smith, L. W. 1961. Cash management for control of investment. N.A.A. Bulletin (May): 5-12.

Smith, L. W. Jr. 1956. Current status of the industrial use of linear programming. Management Science (January): 156-158.

Smith, M. 1946. Industrial accounting in a competitive economy. N.A.C.A. Bulletin (June 15): 995-1008.

Smith, M. 1947. Industrial research and its relation to accounting. N.A.C.A. Bulletin (March 1): 795-806.

Smith, M. 1948. Presenting the facts for disciplined business decisions. N.A.C.A. Bulletin (August 15): 1523-1532.

Smith, M. 1953. Better organization - What the accountant can do. N.A.C.A. Bulletin (May): 1143-1150.

Smith, M. 1989. Towards decision-useful management accounting. Management Accounting UK 67(8): 70-71,73.

Smith, M. 1994. Managing your ABC system. Management Accounting (April): 46-47.

Smith, M. 1994. Improving management accounting reporting practices: A "total quality management" approach (Part 1). Journal of Cost Management (Winter): 50-57.

Smith, M. 1994. Improving management accounting reporting practices: A "total quality management" approach (Part 2). Journal of Cost Management (Spring): 49-56.

Smith, M. 1995. Sli Holdings: A case study in accounting ethics. Journal of Accounting Education 13(1): 99-110.

Smith, M. 1997. Innovation drivers for competitive advantage. Management Accounting (August): 34-35.

Smith, M. 1998. Cambridge Business Conferences: A case study of strategic cost analysis. Journal of Accounting Education 16(2): 357-364.

Smith, M. 1998. Measuring organisational effectiveness. Management Accounting UK (October): 34-36.

Smith, M. 2003. Research Methods in Accounting. Sage Publications Ltd.

Smith, M. 2016. Book review: Fundamentals of fraud. Strategic Finance (October): 10.

Smith, M. 2022. Monetizing virtuous employees. Accounting, Organizations and Society (98): 101307.

Smith, M., R. Taffler and L. White. 2002. Cartoon graphics in the communication of accounting information for management decision making. Journal of Applied Management Accounting Research (Winter): 31-50.

Smith, M. A. 1946. Useful by-products of a standard cost routine. N.A.C.A. Bulletin (April 1): 688-692.

Smith, M. A. 1947. Organization for cost reduction. N.A.C.A. Bulletin (July 15): 1391-1395.

Smith, M. C. White. 1987. Strategy, CEO specialization, and succession. Administrative Science Quarterly 32(2): 263-280.

Smith, M. E. 1984. A quasi-Bayesian audit risk model for dollar unit sampling: A comment. The Accounting Review (July): 524-525.

Smith, M. J. 2002. Ex ante and ex post discretion over arm's length transfer prices. The Accounting Review (January): 161-184.

Smith, M. J. 2002. Gaming nonfinancial performance measures. Journal of Management Accounting Research (14): 119-133.

Smith, M. J. 2010. Geeksploitation: Optimism and monitoring-aversion in agency relationships. Journal of Management Accounting Research (22): 133-156.

Smith, M. J. 2015. Accounting conservatism and the efficient provision of capital to privately informed firms. Contemporary Accounting Research 32(2): 485-506.

Smith, M. M., D. L. Ariail and M. Evans. 2009. Tax consequences of mortgage discharge. Journal of Accountancy (November): 54-61.

Smith, M. O. 1957. A short-cycle control approach to reports to management. N.A.A. Bulletin (December): 47-50.

Smith, M. W. 2021. Being a force for good. Strategic Finance (May): 14.

Smith, N. C. and D. Korschun. 2018. Finding the middle ground in a politically polarized world. MIT Sloan Management Review (Fall): 1-5. (A framework for corporate political positions includes four types: Forceful (applicable when the issue is reflected in the stated values of a company and is material to its success), Pragmatic (applicable when the issue is material to its performance, but not related to its core values), Tempered (applicable when the issue is related to a core value, but materiality to performance is low), and Neutral (applicable when the issue is not linked to a stated corporate value and not highly material to its performance).

Smith, N. C. and M. Scholz. 2018. Finding good news for human rights after Khashoggi. MIT Sloan Management Review (Fall): 1-4.

Smith, N. C., S. Ansett and L. Erez. 2011. How Gap Inc. engaged with stakeholders. MIT Sloan Management Review (Summer): 69-76.

Smith, N. E. 1988. FASB's conceptual framework: Is it being taught? Journal of Accounting Education 6(2): 251-259.

Smith, N. L. 1944. Cost determination in aircraft production. N.A.C.A. Bulletin (February 15): 615-631.

Smith, N. L. 1948. Control procedure for materials in the hands of subcontractors. N.A.C.A. Bulletin (December 1): 403-407.

Smith, N. L. 1950. Better identification of expense materials through mnemonic-numeric coding. N.A.C.A. Bulletin (February): 749-754.

Smith, P. 1997. Japan: A Reinterpretation. New York: Pantheon Books.

Smith, P. 2017. Are you preparing for leadership opportunities? The IMA Leadership Academy offers unique benefits to IMA members. Strategic Finance (January): 19-20.

Smith, P. 2020. Networking is about trust. Strategic Finance (May): 19-20.

Smith, P. A. 2001. Understanding self-regulated learning and its implications for accounting educators and researchers. Issues in Accounting Education (November): 663-700.

Smith, P. A. and M. J. Kohlbeck. 2008. Accounting for derivatives and hedging activities: Comparison of cash flow versus fair value hedge accounting. Issues in Accounting Education (February): 103-117.

Smith, P. B., D. Moscow, M. Berger and C. Cooper. 1969. Relationships between managers and their work associates. Administrative Science Quarterly 14(3): 338-345.

Smith, P. F. 1964. Measuring risk on consumer installment credit. Management Science (November): 327-340.

Smith, P. F. 1970. Deferred compensation plans after the 1969 tax reform act. Management Accounting (July): 21-24, 28.

Smith, P. F., K. J. Cohen and F. S. Hammer. 1966. Critical comments on "Measuring risk on consumer installment credit". Management Science (May): 743-744.

Smith, P. T. 1963. MECCA - Matrix extraction cost control approach. N.A.A. Bulletin (October): 31-46.

Smith, P. T., C. A. Goranson and M. F. Astley. 2003. Intranet budgeting does the trick. Strategic Finance (May): 30-33.

Smith, R. 1909. State supervision over accounting methods part IV: VI. Supervision over the accounting of public service corporations. Journal of Accountancy (October): 419-426.

Smith, R. 1909. State supervision over accounting methods part IV: VII. Some present needs in supervision. Journal of Accountancy (October): 427-431.

Smith, R. 1910. State administrative supervision over local accounting (concluded). Journal of Accountancy (February): 263-276.

Smith, R. 2021. The founder of Qualtrics on reinventing an already successful business. Harvard Business Review (July/August): 35-39.

Smith, R. and D. Tidrick. 1998. The effect of alternative judicial systems and settlement on auditing. Review of Accounting Studies 2(4): 353-381.

Smith, R. and E. M. Fay. 2020. Permanent establishments and the pandemic. Strategic Finance (November): 17-18.

Smith, R. B. 1989. Competitiveness in the 90's. Management Accounting (September): 24-29. (Related to changes at General Motors).

Smith, R. B. 1990. Ethics in business: An essential element of success. Management Accounting (June): 50.

Smith, R. D. and D. Robey. 1973. Research and applications in operations management: Discussion of a paradox. The Academy of Management Journal 16(4): 647-657.

Smith, R. D. and P. S. Greenlaw. 1967. Simulation of a psychological decision process in personnel selection. Management Science (April): B409-B419.

Smith, R. E. and A. A. Haried. 1977. Exchange of nonmonetary assets: An interpretation problem. The Accounting Review (October): 958-962.

Smith, R. E. and W. F. Wright. 2004. Determinants of customer loyalty and financial performance. Journal of Management Accounting Research (16): 183-205.

Smith, R. G. E. 1975. A proposal: One type of security? Abacus 11(1): 3-17.

Smith, R. G. E. 1977. In defence of 'One type of security'. Abacus 13(2): 168-180.

Smith, R. G. E. 1980. One type of security again. Abacus 16(1): 38-47.

Smith, R. G. E. 1984. One type of security in retrospect. Abacus 20(2): 138-156.

Smith, R. L. 1935. Wage incentive methods, and job evaluation. N.A.C.A. Bulletin (August 15): 1327-1336.

Smith, R. L. 1957. Capital expenditures - Control today for profit tomorrow. N.A.A. Bulletin (November): 23-32.

Smith, R. L. 1975. A cost center based rate model. Decision Sciences 6(4): 731-738.

Smith, R. W. 1955. Statistical estimates of aircraft tooling manhours. N.A.C.A. Bulletin (October): 246-254.

Smith, S. 1997. Top 10 Technologies and Their Impact on CPA's. AICPA.

Smith, S. and R. Singleton. 2023. Gold and tax capitalization: A natural experiment. Advances in Accounting (62): 100655.

Smith, S., C. Rosenthal and P. Duffany. 2015. New York sales and use tax audit. The CPA Journal (March): 38-39.

Smith, S., M. Swain and B. Tayler. 2016. Profits on trail at Darby & Larkin, LLC. 2017 Student case competition. Strategic Finance (August): 70-77.

Smith, S., M. Swain and B. Tayler. 2017. Starting from scratch: Here are some tips from BYU on how to develop an active IMA student chapter. Strategic Finance (August): 57-61.

Smith, S. A. 1992. Activity-based costing: A necessity for the future of manufacturing. Journal of Accounting Education 10(2): 375-382.

Smith, S. A. and R. A. Mazin. 2004. HR Answer Book, The: An Indispensable Guide for Managers and Human Resources Professionals. AMACOM.

Smith, S. D. 2010. Confidence and trading aggressiveness of naive investors: Effects of information quantity and consistency. Review of Accounting Studies 15(2): 295-316.

Smith, S. D., W. B. Tayler and D. F. Prawitt. 2016. The effect of information choice on auditors' judgments and confidence. Accounting Horizons (September): 393-408.

Smith, S. H. 2017. Northern State University: A balanced scorecard strategy map. IMA Educational Case Journal 10(1): 1-11.

Smith, S. H. and R. Singleton. 2015. Tax-efficient investing in gold: Maximize after-tax returns of buying and holding the precious metal. Journal of Accountancy (January): 60-64.

Smith, S. L. 1958. What is your true and available profit? N.A.A. Bulletin (August): 25-26.

Smith, S. L. 1996. A vision for change. Management Accounting (August): 47-50.

Smith, S. R. and G. K. Tew. 2001. Employer adoption assistance programs: A great opportunity. Strategic Finance (August): 56-60. (Related to excluding adoption expenses for tax purposes).

Smith, S. R. and L. R. Smith. 2017. How the self-employment tax is miscalculated: Tax laws intended to make self-employment taxes equivalent to corresponding employment taxes actually result in an underpayment of self-employment taxes and an overpayment of federal income taxes. Strategic Finance (August): 19-20.

Smith, S. S. 2014. The expanding role of CPAs in a changing business environment. The CPA Journal (June): 13-14.

Smith, S. S. 2015. Go for the gold: There are many ways that young professionals can make a difference in the workplace and create a positive image. Strategic Finance (October): 21-22.

Smith, S. S. 2016. Leverage online learning. Strategic Finance (August): 48-53.

Smith, S. S. 2017. CMAs, financial literacy, and business strategy: An integral link between business management and financial literacy is strengthened by the core competencies of the CMA. Strategic Finance (April): 40-45.

Smith, S. S. 2017. Sustainability: How accountants can add value and deliver results. Management Accounting Quarterly (Fall): 19-30.

Smith, S. S. 2018. Leadership isn't just for CEOs. Strategic Finance (April): 21-22.

Smith, S. S. 2019. Leverage technology to become a strategic partner. Strategic Finance (January): 21-22.

Smith, S. S. 2020. Digital payments are here to stay. Strategic Finance (December): 60-61.

Smith, S. S. 2020. Blockchains impact on risk assessment procedures. Journal of Forensic & Investigative Accounting 12(1): 55-65.

Smith, S. S. 2022. Crypto trends and management accountants. Strategic Finance (May): 62-63.

Smith, S. S. 2023. Blockchain implementation and cybersecurity. Strategic Finance (March): 58-59.

Smith, S. S. and J. Castonguay. 2019. Accounting for cryptoassets: This new form of assets raises several unique and unusual internal control and financial reporting challenges. Strategic Finance (November): 30-37. (Strategic Finance. 2019. Update of an article by S. S. Smith and J. Castonguay about cryptocurrencies that appeared in the November 2019 issue. Strategic Finance (December): 8).

Smith, S. S. and J. Castonguay. 2020. Blockchain and accounting governance: Emerging issues and considerations for accounting and assurance professionals. Journal of Emerging Technologies in Accounting 17(1): 119-131.

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Smith, T. J. 2011. Pricing Strategy: Setting Price Levels, Managing Price Discounts and Establishing Price Structures. South-Western College Pub.

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Smith, W. R. 1974. John Bennett Canning. The Accounting Historians Journal 1(1-4): 29-31.

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Smith-Daniels, V. 2010. In this issue. Decision Sciences 41(2): 197-201.

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Smith-Daniels, V. 2011. In this issue. Decision Sciences 42(2): 301-307.

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Smythe, M. and L. A. Nikolai. 1996. Communication concerns across different accounting constituencies. Journal of Accounting Education 14(4): 435-451.

Smythe, M. and L. A. Nikolai. 2002. A thematic analysis of oral communication concerns with implications for curriculum design. Journal of Accounting Education 20(3): 163-181.