Main Bibliography
Section XYZ

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

X. 1926. The management aspect of the comptroller's work. Harvard Business Review (October): 21-26.

Xenikou, A. and A Furnham. 1996. A correlational and factor analytical study of four questionnaire measures of organizational culture. Human Relations (4): 349-371.

Xho, H. and V. Muslu. 2021. How do firms change investments based on MD&A disclosures of peer firms? The Accounting Review (March): 177-204.

Xia, Y. and G. P. Zhang. 2010. The impact of the online channel on retailers' performances: An empirical evaluation. Decision Sciences 41(3): 517-546.

Xia, Y., T. Xiao and G. P. Zhang. 2013. Distribution channel strategies for a manufacturer with complementary products. Decision Sciences 44(1): 39-56.

Xia, Y., T. Xiao and G. P. Zhang. 2017. The impact of product returns and retailer's service investment on manufacturer's channel strategies. Decision Sciences 48(5): 918-955.

Xiang, B. 1998. Institutional factors influencing China's accounting reforms and standards. Accounting Horizons (June): 105-119.

Xiao, J. Z., S. Yang, X. Zhang and M. Firth. 2016. Institutional arrangements and government audit independence in China. Abacus 52(3): 532-567.

Xiao, H. and J. Yuan. 2007. Ownership structure, board composition and corporate voluntary disclosure: Evidence from listed companies in China. Managerial Auditing Journal 22(6): 604-619.

Xiao, Y. and J. Chen. 2012. Supply chain management of fresh products with producer transportation. Decision Sciences 43(5): 785-815.

Xiao, Z. and A. S. Tsui. 2007. When brokers may not work: The cultural contingency of social capital in Chinese high-tech firms. Administrative Science Quarterly 52(1): 1-31.

Xiao, Z. J. 1999. Corporate disclosures made by Chinese listed companies. The International Journal of Accounting 34(3): 349-373.

Xiao, Z. J. and J. R. Dyson. 1999. Chinese students’ perceptions of good accounting teaching. Accounting Education 8(4): 341-361.

Xiao, Z. J. and A. Pan. 1997. Developing accounting standards on the basis of a conceptual framework by the Chinese government. The International Journal of Accounting 32(3): 279-299.

Xiao, Z. J., D. O. Young, J. R. Dyson and A. Pan. 1995. Development of accounting standards and conceptual framework in China. Advances in International Accounting 8: 177-199.

Xiao, Z. J., H. Yang and C. W. Chow. 2004. The determinants and characteristics of voluntary internet-based disclosures by listed Chinese companies. Journal of Accounting and Public Policy 23: 191-225.

Xiao, J. Z., P. Weetman and M. Sun. 2004. Political influence and coexistence of a uniform accounting system and accounting standards: Recent developments in China. Abacus 40(2): 193-218.

Xiao, J. Z., Y. Zhang and Z. Xie. 2000. The making of independent auditing standards in China. Accounting Horizons (March): 69-89.

Xiaosong, D. P., Y. Ye, B. Feng, D. X. Ding and G. R. Heim. 2020. Impacts of hospital complexity on experiential quality: Mitigating roles of information technology. Decision Sciences 51(3): 500-541.

Xie, B. 2016. Does fair value accounting exacerbate the procyclicality of bank lending? Journal of Accounting Research (March): 235-274.

Xie, F. and S. J. Daniel. 2021. Analysis of measures of audit failure. Journal of Forensic & Investigative Accounting 13(2): 397-412.

Xie, H. 2001. The mispricing of abnormal accruals. The Accounting Review (July): 357-373.

Xie, J. L. 1996. Karasek's model in the People's Republic of China: Effects of job demands, control, and individual differences. The Academy of Management Journal 39(6): 1594-1618.

Xie, J. L. and G. Johns. 1995. Job scope and stress: Can job scope be too high? The Academy of Management Journal 38(5): 1288-1309.

Xie, X. and W. Zhang. 2023. Should more internally generated intangible assets be recognized? A commentary. Abacus 59(1): 6-31. (Reference to China).

Xie, X., R. Verma and C. K. Anderson. 2016. Demand growth in services: A discrete choice analysis of customer preferences and online selling. Decision Sciences 47(3): 473-491.

Xie, X., Y. Chang and M. Shiue. 2022. Corporate life cycle, family firms, and earnings management: Evidence from Taiwan. Advances in Accounting (56): 100579.

Xie, Y., H. S. Yi and Y. Zhang. 2013. The value of Big N. target auditors in corporate takeovers. Auditing: A Journal of Practice & Theory 32(3): 141-169.

Xin, K. and V. Pucik. 2003. Trouble in paradise. Harvard Business Review (August): 27-35. (Case study).

Xin, K., W. Haijie, X. Shuibo and Z. Tianbing. 2011. Culture clash in the boardroom. Harvard Business Review (September): 129-133. (Case study of a Chinese Company).

Xin, K. R. and J. L. Pearce. 1996. Guanxi: Connections as substitutes for formal institutional support. The Academy of Management Journal 39(6): 1641-1658.

Xiong, Y. and D. W. Law. 2008. Student case: Auditing a private third-party claims processor for Medicare. Journal of Forensic Accounting 9(1): 175-188.

Xiong, Y., W. Su, T. W. Lin. 2008. Activity-based costing popularity in China. Cost Management (May/June): 40-48.

Xiong, Y., W. Su and T. W. Lin. 2008. The use of financial and nonfinancial performance measures in Chinese firms. Cost Management (September/October): 37-46.

Xu, B. and Z. Huang. 2016. Information traffic and information effectiveness. Journal of Emerging Technologies in Accounting 13(2): 21-36.

Xu, C., C. Liu, D. Nie and L. Gai. 2021. How can a blockchain-based anti-money laundering system improve customer due diligence process? Journal of Forensic & Investigative Accounting 13(2): 273-287.

Xu, D., J. W. Lu and Q. Gu. 2014. Organizational forms and multi-population dynamics: Economic transition in China. Administrative Science Quarterly 59(3): 517-547.

Xu, H. and M. Dao. 2020. Government contracts and trade credit. Advances in Accounting: Incorporating Advances in International Accounting (49): 100473.

Xu, H. and W. J. Moser. 2022. Terrorism and corporate tax avoidance. Abacus 58(1): 174-208.

Xu, H., S. Guo, J. Z. Haislip and R. E. Pinsker. 2019. Earnings management in firms with data security breaches. Journal of Information Systems (Fall): 267-284.

Xu, K., R. Yin and Y. Dong. 2016. Stockout recovery under consignment: The role of inventory ownership in supply chains. Decision Sciences 47(1): 94-124.

Xu, M. and C. Zhang. 2009. Bankruptcy prediction: The case of Japanese listed companies. Review of Accounting Studies 14(4): 534-558.

Xu, M. and S. Bhattacharyya. 2021. Taste transitivity for collaborative filtering: A stochastic network dynamics approach. Decision Sciences 52(3): 629-660.

Xu, Q. and R. Kalelkar. 2020. Consequences of going-concern opinion inaccuracy at the audit office level. Auditing: A Journal of Practice & Theory 39(3): 185-208.

Xu, O., G. D. Fernando and K. Tam. 2018. Executive age and the readability of financial reports. Advances in Accounting: Incorporating Advances in International Accounting (43): 70-81.

Xu, Q., G. D. Fernando and K. Tam. 2019. Trust and firm performance: A bi-directional study. Advances in Accounting: Incorporating Advances in International Accounting (47): 100433.

Xu, R. Z. and M. J. Lacina. 2009. Explaining the accrual anomaly by market expectations of future returns and earnings. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 190-199.

Xu, S. and L. Guo. 2023. Financializaiton and corporate performance in China: Promotion or inhibition? Abacus 59(3): 776-817.

Xu, W. 2010. Do management earnings forecasts incorporate information in accruals? Journal of Accounting and Economics (April): 227-246.

Xu, W., K. Wand and A. Anandarajan. 2012. Quality of reported earnings by Chinese firms: The influence of ownership structure. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 193-199.

Xu, X. 2019. The association between fair value measurements and banks' discretionary accounting choices. Advances in Accounting: Incorporating Advances in International Accounting (44): 108-120.

Xu, X., X. Cai and L. Zhang. 2020. Optimal purchasing policy for fresh products from multiple supply sources with considerations of random delivery times, risk, and information. Decision Sciences 51(6): 1377-1410.

Xu, Y. and B. Tuttle. 2012. Adaption-innovation at work: A new measure of problem-solving styles. Journal of Applied Management Accounting Research (Winter): 17-33.

Xu, Y. and B. M. Tuttle. 2005. The role of social influences in using accounting performance information to evaluate subordinates: A causal attribution approach. Behavioral Research in Accounting (17): 191-210.

Xu, Y. and X. Xu. 2003. Vangermeersch manuscript award winner, 2002: Becoming professional: Chinese accountants in early 20th century Shanghai. The Accounting Historians Journal 30(1): 129-153.

Xu, Y. and X. Xu. 2008. Social actors, cultural capital, and the state: The standardization of bank accounting classification and terminology in early twentieth-century China. Accounting, Organizations and Society 33(1): 73-102.

Xu, Y. and X. Xu. 2016. Taxation and state-building: The tax reform under the Nationalist Government in China, 1928-1949. Accounting, Organizations and Society (48): 17-30.

Xu, Y., J. Yu and J. H. Zhang. 2016. The effects of the existence and financial expertise of audit committees on firms' controversial activities - Evidence form IPOs. Journal of Forensic & Investigative Accounting 8(3): 400-427.

Xue, H. 2017. Independent and affiliated analysts: Disciplining and herding. The Accounting Review (July): 243-267.

Xue, H. and R. Zheng. 2021. Word-of-mouth communication, noise-driven volatility, and public disclosure. Journal of Accounting and Economics (February): 101363.

Xue, M., L. M. Hitt and P. Chen. 2011. Determinants and outcomes of internet banking adoption. Management Science (February): 291-307.

Xue, Y. 2007. Make or buy new technology: The role of CEO compensation contract in a firm’s route to innovation. Review of Accounting Studies 12(4): 659-690.

Xydias-Lobo, M., C. Tilt and D. Forsaith. 2004. The future of management accounting: A South Australian perspective. Journal of Applied Management Accounting Research (Winter): 53-70. (Survey).

Yaari, M. E. 1981. Rawls, Edgeworth, Shapley, Nash: Theories of distributive justice re-examined. Journal of Economic Theory. 1-39.

Yacobian, P. 1959. A practical evaluation of break-even analysis. N.A.A. Bulletin (January): 23-29.

Yager, E. B. 1963. An aid in explaining "funds provided by operations". The Accounting Review (January): 154-156.

Yager, R. and D. Basson. 1975. Decision making with fuzzy sets. Decision Sciences 6(3): 590-600.

Yahya-Zadeh, M. 1999. Integrating long-run strategic decisions into the theory of constraints. Journal of Cost Management (January/February): 11-19. (Summary).

Yahya-Zadeh, M. 2002. A linear programming framework for flexible budgeting and its application to classroom teaching. Issues in Accounting Education (February): 69-93. (Comparison of the proposed framework with traditional flexible budgeting and TOC).

Yahya-Zadeh, M. 2011. A new framework for capacity costing and inventory variance analysis. Journal of Applied Management Accounting Research (Summer): 61-81.

Yakel, R. G. 1970. Cycle inventory audit. Management Accounting (May): 29-33.

Yakir, B. 2011. Introduction to Statistical Thinking (With R, Without Calculus). (Link to Pdf Version).

Yakubovich, A. 2021. Procurement's new charter: Procurement teams are moving beyond cost containment to better manage risk, support business agility, maintain supply continuity, and seize opportunities for supplier-driven innovations. Strategic Finance (July): 40-46.

Yakura, E. K. 2002. Charting time: Timelines as temporal boundary objects. The Academy of Management Journal 45(5): 956-970.

Yalcin, G., S. Lim, S. Puntoni and S. M. van Osselaer. 2022. How do customers react when their requests are evaluated by algorithms? MIT Sloan Management Review (Spring): 1-3.

Yamada, H. and D. Tannen. 2002. Different Games, Different Rules: Why Americans and Japanese Misunderstand Each Other. Oxford University Press.

Yamakawa, T. T. 1979. How the strong yen influenced financial reporting in Japan. Management Accounting (June): 26-31.

Yamamoto, D. H. 1990. Retiree health plans - What do we do now? Management Accounting (April): 21-25.

Yamamura, J. H. and F. H. Grupe. 2008. Ethical considerations for providing professional services online. The CPA Journal (May): 62-64.

Yamamura, J. H., C. A. Birk and B. J. Cossitt. 2010. Attracting and retaining talent: The importance of first impressions. The CPA Journal (April): 58-60.

Yamashita, K. 1952. Accounting trends in post-war Japan. The Accounting Review (July): 313-315.

Yamey, B. 1959. Some seventeenth and eighteenth century double-entry ledgers. The Accounting Review (October): 534-546.

Yamey, B. S. 1941. A note on accounting standards. The Accounting Review (June): 209-212.

Yamey, B. S. 1944. Edward Jones's "English system of bookkeeping". The Accounting Review (October): 407-416.

Yamey, B. S. 1947. Notes on the origin of double-entry bookkeeping. The Accounting Review (July): 263-272.

Yamey, B. S. 1975. Common costs and business decisions: An historical note. The Accounting Historians Journal 2(1-4): 1-2.

Yamey, B. S. 1981. The 'Partimenti' account: A discarded practice. Abacus 17(1): 3-7.

Yamey, B. S. 1964. Accounting and the rise of capitalism: Further notes on a theme by Sombart. Journal of Accounting Research (Autumn): 117-136.

Yamey, B. S. 1967. Fifteenth and sixteenth century manuscripts on the art of bookkeeping. Journal of Accounting Research (Spring): 51-76.

Yamey, B. S. 1979. Compound journal entries in early treatises on bookkeeping. The Accounting Review (April): 323-329.

Yamey, B. S. 1978. Essays on the History of Accounting. Arno Press.

Yamey, B. S. 1980. The index to the ledger: Some historical notes. The Accounting Review (July): 419-425.

Yamey, B. S. 1982. Further Essays on the History of Accounting. Garland Publishing.

Yamey, B. S. 2010. The market for Luca Pacioli's Summa De Arithmetica: Some comments. The Accounting Historians Journal 37(2): 145-154.

Yamey, B. S. 2011. Two-currency, Nostro and Vostro accounts: Historical notes, 1400-1800. The Accounting Historians Journal 38(2): 125-143.

Yamey, B. S. 2012. Personal accounts, account books and their probative value: Historical notes, c.1200 to c.1800. The Accounting Historians Journal 39(2): 1-26.

Yammarino, F. J., A. J. Dubinsky, L. B. Comer and M. A. Jolson. 1997. Women and transformational and contingent reward leadership: A multiple-levels-of-analysis perspective. The Academy of Management Journal 40(1): 205-222.

Yan, A. and B. Gray. 1994. Bargaining power, management control, and performance in United States-China joint ventures: A comparative case study. The Academy of Management Journal 37(6): 1478-1517.

Yan, H., T. Ma and V. Huynh. 2014. Coping with group behaviors in uncertain quality function deployment. Decision Sciences 45(6): 1025-1052.

Yan, S., F. Ferraro and J. Almandoz. 2019. The rise of socially responsible investment funds: The paradoxical role of the financial logic. Administrative Science Quarterly 64(2): 466-501.

Yan, S., J. Almandoz and F. Ferraro. 2021. The impact of logic (In)compatibility: Green investing, state policy, and corporate environmental performance. Administrative Science Quarterly 66(4): 903-944.

Yan, T. and A. Nair. 2016. Structuring supplier involvement in new product development: A China-U.S. study. Decision Sciences 47(4): 589-627.

Yan, T. and T. J. Kull. 2015. Supplier opportunism in buyer-supplier new product development: A China-U.S. study of antecedents, consequences, and cultural/institutional contexts. Decision Sciences 46(2): 403-445.

Yanagi, R. and N. Michels-Kim. 2018. Integrating nonfinancials to create value: Japanese companies have been leading the way in the adoption of integrated reporting and sustainability metrics. Strategic Finance (January): 26-35.

Yanagi, R. and N. Michels-Kim. 2021. Eisai's ESG investments: The Japanese pharmaceutical company's investments in human capital and R&D are linked to a positive correlation with long-term corporate value. Strategic Finance (May): 46-53. (Environmental, Social, and Governance investments).

Yancey, W. F. and J. Klemm. 1996. Implementing electronic tax research in a university environment. Issues in Accounting Education (Spring): 95-110.

Yang, B., B. Ke, B. Li, Y. J. Yu and J. Zhang. 2020. Detecting accounting fraud in publicly traded U.S. firms using a machine learning approach. Journal of Accounting Research (March): 199-235.

Yang, C. 1981. 'Mass line' accounting in China. Management Accounting (May): 13-17.

Yang, C. and J. Huang. 2000. A decision model for IS outsourcing. International Journal of Information Management (20): 225-239.

Yang, C. and S. Modell. 2015. Shareholder orientation and the framing of management control practices: A field study in a Chinese state-owned enterprise. Accounting, Organizations and Society (45): 1-23.

Yang, C., C. Wei and Y. Chaing. 2014. Exploiting technological indicators for effective technology merger and acquisition (M&A) predictions. Decision Sciences 45(1): 147-174.

Yang, D. C. and C. Kao. 1994. A comparison between the FASB conceptual framework and the draft of accounting standards of the People's Republic of China. Journal of International Accounting, Auditing & Taxation 3(1): 71-83.

Yang, F., B. Dolar and L. Mo. 2018. Textual analysis of corporate annual disclosures: A comparison between bankrupt and non-bankrupt companies. Journal of Emerging Technologies in Accounting 15(1): 45-55.

Yang, G. Y. and R. C. Wu. 1993. Strategic costing & ABC. Management Accounting (May): 33-37.

Yang, H., L. L. Luo and A. Bhattacharyya. 2021. Mandatory environmental reporting in Australia: An in-depth analysis of quantity and quality. Abacus 57(4): 737-779.

Yang, H. I. 2012. Capital market consequences of managers' voluntary disclosure styles. Journal of Accounting and Economics (February-April): 167-184.

Yang, J., Y. Yu and L. Zheng. 2021. The impact of shareholder litigation risk on equity incentives: Evidence from a quasi-natural experiment. The Accounting Review (November): 427-449.

Yang, J. G. S. 1986. Managing multinational exchange risks. Management Accounting (February): 45-52.

Yang, J. G. S. 2014. What every victim of a Ponzi scheme must know about tax deduction. Journal of Forensic & Investigative Accounting 6(2): 260-289.

Yang, J. G. S. and W. W Poon. 2001. To tax or not to tax: Tax freedom or free ride? Strategic Finance (August): 44-48. (Related to internet commerce).

Yang, J. M. 1927. The valuation of intangibles. The Accounting Review (September): 223-231.

Yang, J. M. 1952. Changes in monetary value and problems of conversion. The Accounting Review (October): 441-453.

Yang, J. M. 1959. Accounting in a free economy. The Accounting Review (July): 442-451.

Yang, L., Q. Tang, A. Kilgore and Y. J. Hong. 2001. Auditor-government associations and auditor independence in China. The British Accounting Review 33(2): 175-189.

Yang, N., C. C. Chen, J. Choi and Y. Zou. 2000. Sources of work-family conflict: A Sino-U.S. comparison of the effects of work and family demands. The Academy of Management Journal 43(1): 113-123.

Yang, P. 2012. Information systems assurance practices in China: Where they are and where are they going? International Journal of Accounting Information Systems 13(3): 185-198.

Yang, S. 2022. Comment letters on annual reports: Evidence from an emerging market. Accounting Horizons (September): 189-210.

Yang, S., R. Yang and Z. J. Lin. 2014. Historical evolution of the balance sheet in The People's Republic of China. The Accounting Historians Journal 41(1): 1-34.

Yang, S. Y., F. Liu, X. Zhu and D. C. Yen. 2019. A graph mining approach to identify financial reporting patterns: An empirical examination of industry classifications. Decision Sciences 50(4): 847-876.

Yang, Y. and R. Simnett. 2020. Financial reporting by charities: Why do some choose to report under a more extensive reporting framework? Abacus 56(3): 320-347.

Yang, Y., Q. Liu, J. Song and M. Zhou. 2021. The influence mechanism of financial shared service mode on the competitive advantage of enterprises from the perspective of organizational complexity: A force field analysis. International Journal of Accounting Information Systems (42): 100525.

Yang, Z. 2013. Do political connections add value to audit firms? Evidence from IPO audits in China. Contemporary Accounting Research 30(3): 891-921.

Yang, Z. and X. Dong. 2015. Earnings roundup in private and public bank holding companies. Advances in Accounting: Incorporating Advances in International Accounting 31(1): 96-99.

Yang, Z., K. Rohrbach and S. Chen. 2005. The impact of standard setting on relevance and reliability of accounting information: Lower of cost or market accounting reforms in China. Journal of International Financial Management & Accounting 16(3): 194-228.

Yankee, G. G. 1958. The faculty residency program. The Accounting Review (April): 206-208.

Yankee, G. G. and R. J. De Reyna, II. 1959. Accounting achievement in conventional and television classes at the University of Miami. The Accounting Review (October): 651-655.

Yankelovich, D. and D. Meer. 2006. Rediscovering market segmentation. Harvard Business Review (February): 122-131. (Discovering customers whose behavior can be changed or whose needs are not being met).

Yanovsky, M. 1965. Social Accounting Systems. Aldine Publishing Company. Review by W. L. Farman.

Yao, D., M. Percy, J. Stewart and F. Hu. 2018. Fair value accounting and earnings persistence: Evidence from international banks. Journal of International Accounting Research 17(1): 47-68.

Yao, L. J. C. Liu and S. H. Chan. 2010. The influence of firm specific context on realizing information technology business value in manufacturing industry. International Journal of Accounting Information Systems 11(4): 353-362.

Yao, Y., Y. Dong and M. Dresner. 2012. Supply chain learning and spillovers in vendor managed inventory. Decision Sciences 43(6): 979-1001.

Yardley, J. A. 1989. Explaining the conditional nature of the audit risk model. Journal of Accounting Education 7(1): 107-114.

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Yarp, H. R. 1965. An approach to cost control. Management Accounting (September): 11-21.

Yasai-Ardekani, M. 1989. Effects of environmental scarcity and munificence on the relationship of context to organizational structure. The Academy of Management Journal 32(1): 131-156.

Yates, J. 1998. Corporate purchasing cards are hitting their stride. Management Accounting (November): 45-48.

Yates, J., W. J. Orlikowski and A. Jackson. 2008. The six key dimensions of understanding media. MIT Sloan Management Review (Winter): 63-69.

Yates, R. E. 1998. The Kikkoman Chronicles: A Global Company With a Japanese Soul. McGraw-Hill.

Yaun, R., Y. Han and Z. Chen. 2023. Multiple large shareholders and financial reporting quality: Evidence from China. Abacus 59(1): 197-229.

Yayavaram, S. and G. Ahuja. 2008. Decomposability in knowledge structures and its impact on the usefulness of inventions and knowledge-base malleability. Administrative Science Quarterly 53(2): 333-362.

Yayla, A. A. and Q. Hu. 2014. The effect of board of directors' IT awareness on CIO compensation and firm performance. Decision Sciences 45(3): 401-436.

Yayla-Kullu, H. M. 2013. Capacity investment and product line decisions of a multiproduct leader and a focus strategy entrant. Decision Sciences 44(4): 645-678.

Yayla-Küllü, H. M., A. K. Parlaktürk and J. M. Swaminathan. 2011. Segmentation opportunities for a social planner: Impact of limited resources. Decision Sciences 42(1): 275-296.

Yazdani, A., E. B. Cil and M. S. Pangburn. 2020. What if Hotelling's firms can mass customize? Decision Sciences 51(2): 395-422.

Yaziji, M. 2004. Turing gadflies into allies. Harvard Business Review (February): 110-115. (Nongovernmental organizations have four strengths that multinational corporations need to heed. Legitimacy, awareness of social forces, distinct networks, and specialized technical expertise.).

Yaziji, M. 2008. Forethought: Time to rethink capitalism. Harvard Business Review (November): 27-28. (Short, but interesting discussion of the need to move from free-market competitive capitalism to free-market competitive laborism, where those who work for a company receive most of the residual returns, and the greatest decision-making authority within it. The underlying logic of this claim is that now, labor not capital, is the biggest risk taker and labor's generation of knowledge is the greatest source of competitive advantage for most firms).

Ye, K., R. Zhang and Z. Rezaee. 2010. Does top executive gender diversity affect earnings quality? A large sample analysis of Chinese listed firms. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 47-54.

Ye, K., Y. Cheng and J. Gao. 2014. How individual auditor characteristics impact the likelihood of audit failure: Evidence from China. Advances in Accounting: Incorporating Advances in International Accounting 30(2): 394-401.

Ye, M. and D. A. Simunic. 2013. The economics of setting auditing standards. Contemporary Accounting Research 30(3): 1191-1215.

Ye, P., E. Carson and R. Simnett. 2011. Threats to auditor independence: The impact of relationship and economic bonds. Auditing: A Journal of Practice & Theory 30(1): 121-148.

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Yeager, S. J. 1981. Dimensionality of the job descriptive index. The Academy of Management Journal 24(1): 205-212.

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Yeaton, K. 2008. Recruiting and managing the 'why?' generation: Gen Y. The CPA Journal (April): 68-72.

Yeaton, K. 2015. A new world of revenue recognition: Revenue from contracts with customers. The CPA Journal (July): 50-54.

Yeaton, K. 2020. The CPA (exam) evolution. The CPA Journal (December/January): 6-9.

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Yedavalli, V. 2018. Are robots helping or hurting the future workforce? The CPA Journal (March): 16-17.

Yee, H. 2007. The re-emergence of the public accounting profession in China: A hegemonic analysis. Critical Perspectives on Accounting 18(1): 1-22.

Yee, H. 2012. Analyzing the state-accounting profession dynamic: Some insights from the professionalization experience in China. Accounting, Organizations and Society 37(6): 426-444.

Yee, K. K. 2004. Forward versus trailing earnings in equity valuation. Review of Accounting Studies 9(2-3): 301-329.

Yee, K. K. 2007. Using accounting information for consumption planning and equity valuation. Review of Accounting Studies 12(2-3): 227-256.

Yekini, K. C., L. S. Yekini and P. Ohalehi. 2020. Review of environmentalism and NGO accountability. Advances in Environmental Accounting & Management: Environmentalism and NGO Accountability. (9): 1-8.

Yekini, L. S. and K. C. Yekini. 2020. NGO accountability on environmentalism: A literature review of relevant issues and themes. Advances in Environmental Accounting & Management: Environmentalism and NGO Accountability. (9): 139-155.

Yelle, L. E. 1979. The learning curve: Historical review and comprehensive survey. Decision Sciences 10(2): 302-328.

Yelvington, D. C. 2022. Tax season as a gallon of milk. The CPA Journal (May/June): 10-11.

Yen, A. C. 2012. The effect of early career experience on auditors' assessments of error explanations in analytical review. Behavioral Research In Accounting 24(2): 211-229.

Yen, J. 2021. The effect of legal entity identifiers on audit fee changes. Journal of Information Systems (Fall): 177-197.

Yen, J. and T. Wang. 2015. The association between XBRL adoption and market reactions to earnings surprises. Journal of Information Systems (Fall): 51-71.

Yen, J. and T. Wang. 2021. Stock price relevance of voluntary disclosures about blockchain technology and crytocurrencies. International Journal of Accounting Information Systems (40): 100499.

Yenamandra, T., R. L. Glenning, A. Reichenbach and K. Anand. 2017. The best-performing CEOs in the world: Interaction. Harvard Business Review (January/February): 19.

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Zeff, S. A. 1982. Truth in accounting: The ordeal of Kenneth MacNeal. The Accounting Review (July): 528-553.

Zeff, S. A. 1983. Editorial: A retrospective. The Accounting Review (January): 129-134.

Zeff, S. A. 1984. Some junctures in the evolution of the process of establishing accounting principles in the U.S.A.: 1917-1972. The Accounting Review (July): 447-468.

Zeff, S. A. 1987. Does the CPA belong to a profession? Accounting Horizons (June): 65-68.

Zeff, S. A. 1987. Leaders of the accounting profession: 14 who made a difference. Journal of Accountancy (May): 46-71. (Robert H. Montgomery, George O. May, William A. Paton, Carman G. Blough, Andrew Barr, Samuel J. Broad, John L. Carey, Paul Grady, Eric L. Kohler, A. C. Littleton, Weldon Powell, Leonard Spacek, Charles E. Sprague, and William W. Werntz).

Zeff, S. A. 1988. Economic consequences in intermediate textbooks: A review after eight years. Issues in Accounting Education (Fall): 433-444.

Zeff, S. A. 1989. Does accounting belong in the university curriculum? Issues in Accounting Education (Spring): 203-210.

Zeff, S. A. 1992. Arthur Andersen & Co. and the two-part opinion in the auditor's report: 1946-1962. Contemporary Accounting Research 8(2): 443-467.

Zeff, S. A. 1995. A perspective on the U.S. public/private sector approach to the regulation of financial reporting. Accounting Horizons (March): 52-70.

Zeff, S. A. 1996. A study of academic research journals in accounting. Accounting Horizons (September): 158-177.

Zeff, S. A. 1997. Review of the reviews section. Accounting Horizons (December): 105-106.

Zeff, S. A. 1999. The evolution of the conceptual framework for business enterprises in the United States. The Accounting Historians Journal 26(2): 89-131.

Zeff, S. A. 2000. Henry Rand Hatfield: Humanist, Scholar and Accounting Educator. JAI Press. Review by R. P. Brief. The Accounting Review (July): 461-462.

Zeff, S. A. 2000. John B. Canning: A view of his academic career. Abacus 36(1): 4-39.

Zeff, S. A. 2001. The work of the special committee on research program. The Accounting Historians Journal 28(2): 141-186.

Zeff, S. A. 2002. "Political" lobbying on proposed standards: A challenge to the IASB. Accounting Horizons (March): 43-54.

Zeff, S. A. 2003. How the U.S. accounting profession got where it is today: Part I. Accounting Horizons (September): 189-205.

Zeff, S. A. 2003. How the U.S. accounting profession got where it is today: Part II. Accounting Horizons (December): 267-286.

Zeff, S. A. 2005. The evolution of U.S. GAAP: The political forces behind professional standards: Part 1: 1930-1973. The CPA Journal (January): 18-27.

Zeff, S. A. 2005. The evolution of U.S. GAAP: The political forces behind professional standards: Part 2: 1973-2004. The CPA Journal (February): 18-20.

Zeff, S. A. 2007. Ethics and the Professional Accounting Firm: A Literature Review by Aileen Pierce. The Accounting Review (October): 1378.

Zeff, S. A. 2007. Impairment of Assets: Measurement without Disclosure? by Richard Andrews. The Accounting Review (October): 1378-1379.

Zeff, S. A. 2007. The History of AACSB International, Volume 2: 1966-2006 by Dale L. Flesher. The Accounting Review (October): 1378.

Zeff, S. A. 2007. The SEC preempts the Accounting Principles Board in 1965. The classification of deferred tax credit relating to installment sales. The Accounting Historians Journal 34(1): 1-23.

Zeff, S. A. 2007. The SEC rules historical cost accounting: 1934 to the 1970s. Accounting and Business Research, International Accounting Policy Forum Issue.

Zeff, S. A. 2008. Credit Rating Agencies: Meeting the Needs of the Market? by Angus Duff, Sandra Einig. The Accounting Review (July): 1152.

Zeff, S. A. 2008. Improving Business Reporting: New Rules, New Opportunities, New Trends by Giovanni Frattini. The Accounting Review (May): 863.

Zeff, S. A. 2008. Pioneering Excellence: A History of Accounting Education at the University of Denver by Peter A. Firmin. The Accounting Review (September): 1385.

Zeff, S. A. 2008. Premise Fulfilled: The History of the Accounting Discipline at the University of Melbourne 1925-2004 by Geoff Burrows. The Accounting Review (November): 1680.

Zeff, S. A. 2008. The contribution of the Harvard Business School to Management Control, 1908-1980. Journal of Management Accounting Research 20 (Special Issue): 175-208.

Zeff, S. A. 2008. The Contributions of John Lansing Carey to the Profession of Accountancy by Laurie A. Barfitt. The Accounting Review (January): 264.

Zeff, S. A. 2008. Towards Convergence: A Survey of IFRS to US GAAP Differences. The Accounting Review (January): 264.

Zeff, S. A. 2009. Harold Cecil Edey: 20th Century Accounting Reformer, An Autobiography by Nerys Bailey. The Accounting Review (July): 1316.

Zeff, S. A. 2010. Accounting for Equity and Other comprehensive Income: Dual Reporting under U.S. GAAP and IFRSs by Francesco Bellandi. The Accounting Review (May): 1125.

Zeff, S. A. 2010. Political lobbying on accounting standards - US, UK and international experience, Chapter 11 in Nobes, C. and R. Parker. 2010. Comparative International Accounting, 11 edition. FT Pearson.

Zeff, S. A. 2010. Wisdom from the Podium: A History of the CPA Australia - University of Melbourne Annual Research Lecture by Geoff Burrows. The Accounting Review (March): 748.

Zeff, S. A. 2011. Accounting Education and the Profession in New Zealand: Profiles of the Pioneering Academics and the Early University Accounting Departments 1900-1970 by Donald G. Trow, Stephen A. Zeff. The Accounting Review (May): 1122.

Zeff, S. A. 2011. Politics or Accounting Principles? Why Was IFRS 8 So Controversial? Briefing by Louise Crawford, Christine Helliar, David Power. The Accounting Review (July): 1484-1485.

Zeff, S. A. 2011. The Sydney School of Accounting: The Chambers Years by Frank Clarke, Graeme Dean, Murray Wells. The Accounting Review (July): 1485.

Zeff, S. A. 2012. Edgar Owen Edwards 1919-2010. Accounting Education News (Summer): 13.

Zeff, S. A. 2012. Gordon Shillinglaw 1925-2012. Accounting Education News (Summer): 13.

Zeff, S. A. 2012. The evolution of the IASC into the IASB, and the challenges it faces. The Accounting Review (May): 807-837.

Zeff, S. A. 2013. Capsule commentary: The future of IFRS. The Accounting Review (July): 1502-1503.

Zeff, S. A. 2015. Funds statements: The Accounting Principles Board was twice behind the curve. The Accounting Historians Journal 42(2): 91-102.

Zeff, S. A. 2015. Closing note. The Accounting Review (May): 1257.

Zeff, S. A. 2016. Accounting textbooks as change agents: Finney's "Intermediate" and Finney and Miller's "Intermediate" from 1934 to 1958. The Accounting Historians Journal 43(1): 59-77.

Zeff, S. A. 2016. An annotated bibliography of published writings on the U.S. Accounting Principles Board, 1959-1973. The Accounting Historians Journal 43(2): 142-149.

Zeff, S. A. 2016. The influence of Price Waterhouse & Co. on the CAP, The APB, and in the early years on the FASB. The Accounting Historians Journal 43(2): 129-140.

Zeff, S. A. 2017. Contemplating the origin of decision-usefulness. The Accounting Historians Journal 44(2): 189.

Zeff, S. A. 2018. A critical view of the evolution of the accounting professoriate.

Zeff, S. 2018. An introduction to corporate accounting standards: Detecting Paton's and Littleton's influences. The Accounting Historians Journal 45(1): 45-67. Erratum 2018, The Accounting Historians Journal 45(2): 41.

Zeff, S. A. 2018. An introduction to Corporate Accounting Standards: Detecting Paton's and Littleton's influences. The Accounting Review (June): 45-67.

Zeff, S. A. 2018. Instilling historical perspective and a critical faculty in the first undergraduate course in financial accounting. Issues in Accounting Education (August): 95-100.

Zeff, S. A. 2018. My accounting theory seminar. The Accounting Historians Journal 45(1): 135-140. Erratum 2018. The Accounting Historians Journal 45(2): 43.

Zeff, S. A. 2018. My accounting seminar. The Accounting Review (March): 135-140.

Zeff, S. A. 2019. Australians and New Zealanders taking their accounting doctorate in the United States: 1960s to 2018. The Accounting Historians Journal 46(2): 33-35.

Zeff, S. A. 2021. The FASB's approach toward reviewing, conducting, and sponsoring academic research and to engaging academics.  Accounting Horizons (September): 245-254.

Zeff, S. A. 2021. Three Big 8 audit firms notify the AICPA in 1970 of their lack of confidence in the Accounting Principles Board. The Accounting Historians Journal 48(2): 53-66.

Zeff, S. A. and M. E. Persson. 2020. Donald T. Nicolaisen: An internationalist SEC Chief Accountant (1944-2019). Accounting Horizons (June): 185-191.

Zeff, S. A. and R. Roslender. 2012. Intellectual Capital Revisited: Paradoxes in the Knowledge Intensive Organization by Christina Chaminade, Bino Catasus. The Accounting Review (January): 343-346.

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Zeff, S. A. and S. Johansson. 1984. The curious accounting treatment of the Swedish government loan to Uddeholm. The Accounting Review (April): 342-350.

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Zeff, S. A. and V. S. Radcliffe. 2010. Accounting and auditing activities of the Ontario Securities Commission from the 1960 to 2008 - Part 2: The first four Chief Accountants, 1986-1996. Accounting Perspectives 9(2).

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Zhang, C. 2019. Intelligent process automation in audit. Journal of Emerging Technologies in Accounting 16(2): 69-88.

Zhang, C. and D. N. Stone. 2023. Integrating Alteryx Designer and Tableau Desktop into the AIS course: An analytics mindset model. Issues in Accounting Education (May): 35-61.

Zhang, C. and M. A. Vasarhelyi. 2022. How to teach a 14-week robotic process automation (RPA) course for accounting students. Issues in Accounting Education (August): 21-39.

Zhang, C., H. Issa, A. Rozario and J. S. Soegaard. 2023. Robotic process automation (RPA) implementation case studies in accounting: A beginning to end perspective. Accounting Horizons (March): 193-217.

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Zhang, D. 2019. Top management team characteristics and financial reporting quality. The Accounting Review (September): 349-375.

Zhang, D., K. Amin and D. R. Deis. 2021. Audit risk associated with long-lived tangible asset intensity, age, and impairment. Journal of Forensic & Investigative Accounting 13(2): 333-348.

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Zhang, E. X. and J. D. Schloetzer. 2021. Management tenure and the quality of corporate bond ratings. Journal of Management Accounting Research 33(3): 213-235.

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Zhang, G. 2006. Market valuation and employee stock options. Management Science (September): 1377-1393.

Zhang, G. 2013. Accounting standards, cost of capital, resource allocation, and welfare in a large economy. The Accounting Review (July): 1459-1488.

Zhang, H. 2009. Effect of derivative accounting rules on corporate risk-management behavior. Journal of Accounting and Economics (June): 244-264.

Zhang, H. and L. Zheng. 2011. The valuation impact of reconciling pro forma earnings to GAAP earnings. Journal of Accounting and Economics (February): 186-202.

Zhang, I. X. 2007. Economic consequences of the Sarbanes-Oxley Act of 2002. Journal of Accounting and Economics (September): 74-115.

Zhang, I. X. and Y. Zhang. 2018. Insider trading restrictions and insiders supply of information: Evidence from earnings smoothing. Contemporary Accounting Research 35(2): 898-929.

Zhang, I. X. and Y. Zhang. 2020. Discussion of "The effect of fair value accounting on the performance evaluation role of earnings." Journal of Accounting and Economics (November-December): 101343.

Zhang, J. 2005. Transshipment and its impact on supply chain members' performance. Management Science (October): 1534-1539.

Zhang, J. 2008. The contracting benefits of accounting conservatism to lenders and borrowers. Journal of Accounting and Economics (March): 27-54.

Zhang, J. 2019. Learning from the current research on non-GAAP financial measures. The CPA Journal (July): 32-37.

Zhang, J. 2020. The impact of vivid graphical presentation of financial information in digital annual reports on investors' impressions of management and firm performance. Journal of Information Systems (Fall): 233-253.

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Zhang, J. and K. Pany. 2021. A summary of early critical audit matter reporting. The CPA Journal (February/March): 44-51.

Zhang, J., H. Li, X. Luo and M. Warkentin. 2017. Exploring the effects of the privacy-handling management styles of social networking sites on user satisfaction: A conflict management perspective. Decision Sciences 48(5): 956-989.

Zhang, J., J. Xie and B. Chen. 2013. Cooperative advertising with bilateral participation. Decision Sciences 44(1): 193-203.

Zhang, J., K. Pany and P. M. J. Reckers. 2013. Under which conditions are whistleblowing "best practices" best? Auditing: A Journal of Practice & Theory 32(3): 171-181.

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Zhang, J. H. 2018. Accounting comparability, audit effort, and audit outcomes. Contemporary Accounting Research 35(1): 245-276. Erratum. 2018. Contemporary Accounting Research 35(2): 595.

Zhang, J. Z. 2021. The brand advantage that will lure shoppers back to stores. MIT Sloan Management Review (Summer): 1-5.

Zhang, J. Z., G. F. Watson IV and R. W. Palmatier. 2018. Customer relationships evolve - So must your CRM strategy. MIT Sloan Management Review (Spring): 1-7.

Zhang, L. 2003. Complementarity, task assignment, and incentives. Journal of Management Accounting Research (15): 225-246.

Zhang, L. 2012. The effect of ex ante management forecast accuracy on the post-earnings-announcement drift. The Accounting Review (September): 1791-1818.

Zhang, L. 2017. A fair game? Racial bias and repeated interaction between NBA coaches and players. Administrative Science Quarterly 62(4): 603-625.

Zhang, L. 2022. Regulatory spillover and workplace racial inequality. Administrative Science Quarterly 67(3): 595-629.

Zhang, L. and I. Guler. 2020. How to join the club: Patterns of embeddedness and the addition of new members to interorganizational collaborations. Administrative Science Quarterly 65(1): 112-150.

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Zhang, L. and S. Ding. 2006. The effect of increased disclosure on cost of capital: Evidence from China. Review of Quantitative Finance & Accounting 27(4): 383-401.

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Zhang, P. G. 2004. Chinese Yuan (renminbi): Derivatives Products. World Scientific Publishing Company Inc.

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Zhang, X. 2002. Discussion of “Excess returns to R&D-intensive firms”. Review of Accounting Studies 7(2-3): 159-162.

Zhang, X. 2005. Discussion of “Conservatism, growth and the role of accounting numbers in fundamental analysis process”. Review of Accounting Studies 10(2-3): 261-267.

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Zhang, X. 2012. Information relevance, reliability and disclosure. Review of Accounting Studies 17(1): 189-226.

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Zhang, X. 2018. Do firms manage their credit ratings? Evidence from rating-based contracts. Accounting Horizons (December): 163-183.

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Zhang, X. and Q. Booker. 2018. Clarifying auditors' responsibility for fraud: Commerical lenders' perceptions of changes to the audit report. The CPA Journal (March): 38-42.

Zhang, X., K. M. Bartol, K. G. Smith, M. D. Pfarrer and D. M. Khanin. 2008. CEOs on the edge: Earnings manipulation and stock-based incentive misalignment. The Academy of Management Journal 51(2): 241-258.

Zhang, X. F. 2007. Accruals, investment, and the accrual anomaly. The Accounting Review (October): 1333-1363.

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