Management And Accounting Web

Main Bibliography
Section XYZ

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

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

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.

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. (JSTOR link).

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.

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

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. (JSTOR link).

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. (JSTOR link).

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, 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. (JSTOR link).

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, 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, 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, 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, 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. (JSTOR link).

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, 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. (JSTOR link).

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).

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

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. (JSTOR link).

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

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

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

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

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

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. (JSTOR link).

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

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

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. (JSTOR link).

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

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. (JSTOR link).

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. (JSTOR link).

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

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.

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

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

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

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. (JSTOR link).

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

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

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. (JSTOR link).

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, 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.

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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. (JSTOR link).

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).

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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.

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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.

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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).

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Yoon, E., S. Carlotti and D. Moore. 2014. Make your best customers even better. Harvard Business Review (March): 23-25.

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York, T. 1941. Stock dividends from the view-point of the declaring corporation. The Accounting Review (March): 15-33. (JSTOR link).

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