Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Accounting Theory Main Page
Barnett, R. S. 2010. Section 1031 like-kind exchanges and entity considerations. The CPA Journal (May): 42-45.
Bartley, J. W. and L. F. Davidson. 1982. The entity concept and accounting for interest costs. Journal of Accounting & Business Research (Summer): 175-182.
Bird, F. A., L. F. Davidson and C. H. Smith. 1974. Perceptions of external accounting transfers under entity and proprietary theory. The Accounting Review (April): 233-244.
Bodenhorn, D. 1972. An entity approach to the measurement of wealth, income, and product. Abacus 8(2): 127-144.
Carey, P., B. Potter and G. Tanewski. 2014. Application of the reporting entity concept in Australia. Abacus 50(4): 460-489.
Clark, M. W. 1993. Entity theory, modern capital structure theory, and the distinction between debt and equity. Accounting Horizons (September): 14-31.
Committee on Tax and Financial Entity Theory: Report. 1973. The Accounting Review (Supplement): 187-207. Committee members are listed in the Front matter.
Concepts and Standards Research Commitee. 1965. The Business Entity. "The Entity Concept." The Accounting Review (April): 358-367.
Curry, R. 1960. Flexible entity accounting. The Accounting Review (January): 120-122.
Hendriksen, E. S. 1977. Accounting Theory. 3rd. ed. Richard D. Irwin, Inc. Entity theory is discussed in Chapter 17: Ownership Equities (Contents).
Horngren, C. T. 1957. Stock dividends and the entity theory. The Accounting Review (July): 379-385.
Husband, G. R. 1954. The entity concept in accounting. The Accounting Review (October): 552-563.
Journal of Accountancy. 2006. Understanding the entity and its environment and assessing the risks of material misstatement. Journal of Accountancy ( May): 129-145.
Journal of Accountancy. 2018. News digest: SEC approves PCAOB's new auditor's reporting model; New analyses guide health care entities through change; PCAOB identifies most frequent 2016 audit issues; FASAB addresses intragovernmental exchanges and component reporting; AICPC offers advice on public entity determination; FinRec releases more revenue recognition working drafts. Journal of Accountancy (January): 9-12.
Kell, W. G. 1953. Should the accounting entity be personified? The Accounting Review (January): 40-43.
Kinney, W. R. Jr. 1971. Predicting earnings: Entity versus subentity data. Journal of Accounting Research (Spring): 127-136.
Li, D. H. 1960. The nature and treatment of dividends under the entity concept. The Accounting Review (October): 674-679.
Li, D. H. 1960. The nature of corporate residual equity under the entity concept. The Accounting Review (April): 258-263.
Li, D. H. 1961. Income taxes and income tax allocation under the entity concept. The Accounting Review (April): 265-268.
Li, D. H. 1963. Alternative accounting procedures and the entity concept. The Accounting Review (January): 52-55.
Li, D. H. 1963. The funds statement under the entity concept. The Accounting Review (October): 771-775.
Li, D. H. 1964. The objectives of the corporation under the entity concept. The Accounting Review (October): 946-950.
Moonitz, M. 1942. The entity approach to consolidated statements. The Accounting Review (July): 236-242.
Moore, L. 2017. Carving nature at its joints: The entity concept in an entangled society. The Accounting Historians Journal 44(2): 125-138.
Moores, K. and G. T. Steadman. 1986. The comparative viewpoints of groups of accountants: More on the entity - proprietary debate. Accounting, Organizations and Society 11(1): 19-34.
National Association of Accountants. 1986. SMA 4D - Measuring entity performance. Management Accounting (March): 53-58.
O'Brien, T. and M. Markiewicz. 2008. Property and casualty insurance solutions for entity owners. The CPA Journal (June): 44-47.
Paton, W. A. and A. C. Littleton. 1940. An Introduction to Corporate Accounting Standards. Monograph No. 3. American Accounting Association.
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).
Sprouse, R. T. 1957. The significance of the concept of the corporation in accounting analyses. The Accounting Review (July): 369-378. (Four concepts of the corporation are examined: Propriety, entity, enterprise, and as a prescribed set of legal relations).
The Concepts and Standards Research Study Committee. 1965. The entity concept. The Accounting Review (April): 358-367.
Walker, R. G. 2007. Reporting entity concept: A case study of the failure of principles-based regulation. Abacus 43(1): 49-75.