Management And Accounting Web

Pricing Decisions Bibliography

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

Pricing Decisions Main Page | Decision Theory Main Page

Abbott, L. J., K. Gunny and T. Pollard. 2017. The impact of litigation risk on auditor pricing behavior: Evidence from reverse mergers. Contemporary Accounting Research 34(2): 1103-1127.

Abbott, L. J., S. Parker and G. F. Peters. 2012. Audit fee reductions from internal audit-provided assistance: The incremental impact of internal audit characteristics. Contemporary Accounting Research 29(1): 94-118.

Abel, R. 1978. The role of costs and cost accounting in price determination. Management Accounting (April): 29-32.

Ackert, L. F., B. K. Church and P. Zhang. 2004. Asset prices and informed traders' abilities: Evidence from experimental asset markets. Accounting, Organizations and Society 29(7): 609-626.

AICPA. 2014. Bill What Your're Worth, Third Edition. AICPA.

Allee, K. D., D. P. Lynch, K. R. Petroni and J. H. Schroeder. 2015. Do property taxes affect real operating decisions and market prices for crude oil? Contemporary Accounting Research 32(2): 736-762.

Allen, C. B. 1960. Price analysis for recommendations to management. N.A.A. Bulletin (July): 71-80.

Allyn, R. G. 1959. Some economic and accounting observations on the utility of costs for pricing. N.A.A. Bulletin (July): 5-10.

Anandarajan, A. and C. Viger. 2001. The role of quality cost information in decision making: An experimental investigation of pricing decisions. Advances in Management Accounting (10): 227-249.

Anderson, E. and D. Simester. 2003. Mind your pricing cues. Harvard Business Review (September): 96-103. (The effectiveness of sale signs, prices that end in 9, signpost items, and pricing guarantees).

Anderson, J. C., M. Wouters and W. Van Rossum. 2010. Why the highest price isn't the best price.MIT Sloan Management Review (Winter): 69-76.

Arnstein, W. E. 1970. Price changes and profitability. Management Accounting (May): 17-18.

Arora, A. and A. Fosfuri. 2005. Pricing diagnostic information. Management Science (July): 1092-1100. (JSTOR link).

Asquith, P., A. Beatty and J. Weber. 2005. Performance pricing in bank debt contracts. Journal of Accounting and Economics (December): 101-128.

Asthana, S. C. and R. Kalelkar. 2014. Effect of client reputation on audit fees at the office level: An examination of S&P index membership. Auditing: A Journal of Practice & Theory 33(1): 1-27.

Atkins, P. 1940. The relationship of costs and prices. N.A.C.A. Bulletin (March 15): 859-876.

Atkinson, A. and M. L. Ionais. 2015. An approach to pricing in an uncertain environment. Cost Management (July/August): 12-18.

Avery, H. G. 1955. An analysis of Missouri's utility earnings and rate base formula - A rejoinder. The Accounting Review (July): 485-492. (JSTOR link).

Aviv, Y. and A. Pazgal. 2005. A partially observed Markov decision process for dynamic pricing. Management Science (September): 1400-1416. (JSTOR link).

Avramisis, A. N. and P. L'Ecuyer. 2006. Efficient Monte Carlo and quasi-Monte Carlo option pricing under the variance gamma model. Management Science (December): 1930-1944. (JSTOR link).

Aydinliyim, T. and M. S. Pangburn. 2012. Reducing packaging waste and cost via consumer price discounts. Decision Sciences 43(6): 1063-1089.

Ayres, I. and B. Nalebuff. 2003. In praise of honest pricing. MIT Sloan Management Review (Fall): 24-28.

Backer, M. 1961. Flexible costs for pricing decisions. N.A.A. Bulletin (May): 55-66.

Bacon, P. W. and R. W. Haessler. 1975. Simulation and the capital asset pricing model: A comment. Decision Sciences 6(1): 202-204.

Bae, G. S., S. U. Choi and J. H. Rho. 2016. Audit hours and unit audit price of industry specialist auditors: Evidence from Korea. Contemporary Accounting Research 33(1): 314-340.

Baggaley, B. and B. Maskell. 2003. Value stream management for lean companies, Part II. Journal of Cost Management (May/June): 24-30. (Summary). (Product costs are not used for pricing).

Baker, R. J. 2009. Pricing on purpose: How to implement value pricing in your firm. Journal of Accountancy (June): 62-68.

Baker, R. J. 2010. Implementing Value Pricing: A Radical Business Model for Professional Firms. Wiley.

Balachandran, B. V. and R. T. S. Ramakrishnan. 1987. A theory of audit partnerships: Audit firm size and fees. Journal of Accounting Research (Spring): 111-126. (JSTOR link).

Balakrishnan, R. and K. Sivaramakrishnan. 2002. A critical overview of the use of full-cost data for planning and pricing. Journal of Management Accounting Research (14): 3-31.

Baldenius, T. and S. Reichelstein. 2006. External and internal pricing in multidivisional firms. Journal of Accounting Research (March): 1-28. (JSTOR link).

Ball, N. H. 1943. Cost systems for contracts with forward pricing articles. N.A.C.A. Bulletin (April 15): 963-970.

Banker, R. D. and J. S. Hughes. 1994. Product costing and pricing. The Accounting Review (July): 479-494. (JSTOR link).

Banker, R. D. and S. C. Hansen. 2002. The adequacy of full-cost-based pricing heuristics. Journal of Management Accounting Research (14): 33-58.

Banker, R. D., I. Hwang and B. K. Mishra. 2002. Product costing and pricing under long-term capacity commitment. Journal of Management Accounting Research (14): 79-97.

Bapna, R., P. Goes and A. Gupta. 2005. Pricing and allocation for quality-differentiated online services. Management Science (July): 1141-1150. (JSTOR link).

Barton, T. L. and J. B. MacArthur. 2003. Activity-based costing and predatory pricing: The case of the petroleum retail industry. Management Accounting Quarterly (Spring): 1-7.

Barton, T. L., J. B. MacArthur and R. L. Moore. 2005. BuyGasCo Corporation: The use of alternative costing methods in a predatory pricing lawsuit. Issues in Accounting Education (November): 341-357.

Baumol, W. J., et al. 1962. The role of cost in minimum pricing of railroad services. The Journal of Business (October): 1-10.

Baumol, W. J. and T. Fabian. 1964. Decomposition, pricing for decentralization and external economies. Management Science (September): 1-32. (JSTOR link).

Baysden, C. 2014. Time's up. The benefits and challenges of moving away from the billable hour. Journal of Accountancy (August): 28-31. (A changing pricing model).

Baysden, C. 2015. Q&A: Price check. Billing by the hour isn't the only way to charge clients. But to implement a different approach, you must ask these questions first. Journal of Accountancy (July): 36-40.

Baysden, C. 2015. Q&A: Price-sensitivity training: To price effectively, CPA firms first need to determine clients' price sensitivity. Value-billing expert Ron Baker explains how to do that. Journal of Accountancy (August): 44-46, 48-49.

Baysden, C. 2016. Q&A: How to present your prices to customers: Talking to clients about pricing options can be a challenge. Here are a few tips that can help. Journal of Accountancy (January): 39-41.

Bedard, J. C. 2012. Discussion of “Audit partner specialization and audit fees: Some evidence from Sweden”. Contemporary Accounting Research 29(1): 341-348.

Bedard, J. C. and K. M. Johnstone. 2010. Audit partner tenure and audit planning and pricing. Auditing: A Journal of Practice & Theory 29(2): 45-70.

Bell, A. L. 1977. Flexible budgets and marginal cost pricing. Management Accounting (January): 34-37, 40.

Bernstein, F., G. Chen and A. Federgruen. 2006. Coordinating supply chains with simple pricing schemes: The role of vendor-managed inventories. Management Science (October): 1483-1492. (JSTOR link).

Bertini, M. and J. T. Gourville. 2012. Pricing to create shared value: Rethinking the way prices are set can expand the pie for everyone. Harvard Business Review (June): 96-104. (Principles of shared value pricing: Focus on relationships, not on transactions, Be proactive, Put a premium on flexibility, Promote transparency, and Manage the market's standards for fairness. Includes a case study related to pricing at the London Olympics).

Bertini, M. and L. Wathieu. 2010. How to stop customers from fixating on price. Harvard Business Review (May): 84-91.

Bertini, M. and O. Koenigsberg. 2014. When customers help set prices. MIT Sloan Management Review (Summer): 57-64.

Betley, A. J. 1973. Contribution pricing. Management Accounting (March): 29-30.

Beyer, R. 1949. Pricing products to yield planned return on plant and working capital investments. N.A.C.A. Bulletin (October): 143-152.

Bierman, H. Jr. 1969. Accelerated depreciation and rate regulation. The Accounting Review (January): 65-78. (JSTOR link).

Bierman, H. Jr.1974. The implications to accounting of efficient markets and the capital asset pricing model. The Accounting Review (July): 557-562. (JSTOR link).

Billings, B. A., X. Gao and Y. Jia. 2014. CEO and CFO equity incentives and the pricing of audit services. Auditing: A Journal of Practice & Theory 33(2): 1-25.

Blood, W. J. 1962. Basic analyses for product-pricing and marketing purposes. N.A.A. Bulletin (July): 47-55.

Bloom, R., P. T. Elgers and D. Murray. 1984. Functional fixation in production pricing: A comparison of individuals and groups. Accounting, Organizations, and Society 9(1): 1-11.

Boer, G. 1994. Five modern management accounting myths. Management Accounting (January): 22, 24-27. (Myths according to Boer: 1) Labor cost used to be high, 2) true and accurate costs result from better calculations, 3) product cost determines product price, 4) modern manufacturing has made conventional costing obsolete, and 5) overhead has increased dramatically in recent years).

Bonbright, J. C. 1945. Original cost as a rate base. The Accounting Review (October): 441-447. (JSTOR link).

Braverman, J. D. 1971. A decision theoretic approach to pricing. Decision Sciences 2(1): 1-5.

Blay, A. D. and M. A. Geiger. 2013. Auditor fees and auditor independence: Evidence from going concern reporting decisions. Contemporary Accounting Research 30(2): 579-606.

Brenner, L. A., D. W. Griffin and D. J. Koehler. 2012. A case-based model of probability and pricing judgments: Biases in buying and selling uncertainty. Management Science (January): 159-178.

Brewer, G. F. 1941. Excess-profits tax as a factor in cost and selling prices. N.A.C.A. Bulletin (November 1): 300-314.

Brinton, A. D. 1972. Marginal income and the pricing structure. Management Accounting (June): 40-42.

Brock, H. R. 1963. Joint-cost allocation - Not a rate basis. N.A.A. Bulletin (February): 19-26. (Using a variety of bases for cost allocation between gas and oil production shows wide results and should not be used in price regulation).

Bronson, S. N., A. Ghosh and C. E. Hogan. 2017. Audit fee differential, audit effort, and litigation risk: An examination of ADR firms. Contemporary Accounting Research 34(1): 83-117.

Bruegelmann, T. M. G. A. Haessly, C. P. Wolfangel and M. Schiff. 1985. How variable costing is used in pricing decisions. Management Accounting (April): 58-61, 65. (Survey).

Bryan, D. B. and T. W. Mason. 2016. Extreme CEO pay cuts and audit fees. Advances in Accounting: Incorporating Advances in International Accounting (33): 1-10.

Bryan, D. B. and T. W. Mason. 2016. The influence of earnings management conducted through the use of accretive stock repurchases on audit fees. Advances in Accounting: Incorporating Advances in International Accounting (34): 99-109.

Bryan, D. B. and T. W. Mason. 2017. Executive tournament incentives and audit fees. Advances in Accounting: Incorporating Advances in International Accounting (37): 30-45.

Burnetas, A. and P. Ritchken. 2005. Option pricing with downward-sloping demand curves: The case of supply chain options. Management Science (April): 566-580. (JSTOR link).

Burrows, G. H. 1994. Allocations and common costs in long-run investing and pricing decisions: An historical analysis. Abacus 30(1): 50-64.

Butcher, J. 1985. Pricing technique: Is there a price for everything? Accountancy (October): 103, 105-106.

Butcher, J. 1984. Where cost plus markup spells lost opportunity. Accountancy (June): 122-125.

Cabral, L. M. B. and M. Villas-Boas. 2005. Bertrand supertraps. Management Science (April): 599-613. (JSTOR link). (Oligopoly price competition between multiproduct firms).

Cai, N. and S. G. Kou. 2011. Option pricing under a mixed-exponential jump diffusion model. Management Science (November): 2067-2081.

Cairney, T. D. and E. G. Stewart. 2015. Audit fees and client industry homogeneity. Auditing: A Journal of Practice & Theory 34(4): 33-57.

Calegari, M. J., J. W. Schatzberg and G. R. Sevcik. 1998. Experimental evidence of differential auditor pricing and reporting strategies. The Accounting Review (April): 255-275. (JSTOR link).

Camman, E. A. 1934. Selling-below-cost provisions in industrial codes. N.A.C.A. Bulletin (January 15): 623-649.

Campbell, R. J. 1989. Pricing strategy in the automotive glass industry. Management Accounting (July): 26-31, 34.

Canning, J. B. 1931. Cost of production and market price. The Accounting Review (September): 161-164. (JSTOR link).

Carare, O. and M. Rothkopf. 2005. Slow Dutch auctions. Management Science (March): 365-373. (JSTOR link).

Cardinaels, E., F. Roodhooft and L. Warlop. 2004. The value of activity-based costing in competitive pricing decisions. Journal of Management Accounting Research (16): 133-148.

Carson, E. and C. Dowling. 2012. The competitive advantage of audit support systems: The relationship between extent of structure and audit pricing. Journal of Information Systems (Spring): 35-49.

Cartmell, N. M. 1949. Cost plus percentage of cost - Yesterday and today. N.A.C.A. Bulletin (October): 161-162.

Caskey, J. 1985. Modeling the formation of price expectations: A Bayesian approach. American Economic Review (September): 768-776.

Catt, C. C. and D. W. Rivett. 1979. Fixed asset prices and economic production theory. Abacus 15(2): 128-135.

Causholli, M., D. J. Chambers and J. L. Payne. 2014. Future nonaudit service fees and audit quality. Contemporary Accounting Research 31(3): 681-712.

Chabi-Yo, F. 2012. Pricing kernels with stochastic skewness and volatility risk. Management Science (March): 624-640.

Chadwick, L. and D. Rogers. 1984. How to cost the right price. Accountant U.K. (October 11): 14-16.

Chadwick, L. and D. Rogers. 1984. Making the pricing decision. Accountancy U.K. (November 8): 4.

Chalker, J. A. 1993. Speeding up the price quote system. Management Accounting (September): 45-49.

Chambers, R. J. 1967. Price variation accounting - An improved representation. Journal of Accounting Research (Autumn): 215-220. (JSTOR link).

Chan, H. L., D. G. DeBoskey and K. Hee. 2012. Audit fee patterns of Big Four and non-Big Four firms: A study of the potential effects of auditing standard 5. The CPA Journal (October): 32-36.

Chaney, P. K. and D. C. Jeter. 2004. Self-selection of auditors and audit pricing in private firms. The Accounting Review (January): 51-72. (JSTOR link).

Charles, S. L., S. M. Glover and N. Y. Sharp. 2010. The association between financial reporting risk and audit fees before and after the historic events surrounding SOX. Auditing: A Journal of Practice & Theory 29(1): 15-39.

Charnes, A. and W. W. Cooper. 1962. Systems evaluation and repricing theorems. Management Science (October): 33-49. (JSTOR link).

Chasteen, L. 1984. A taxonomy of price change models. The Accounting Review (July): 515-523. (JSTOR link).

Chen, R. R., R. O. Roundy, R. Q. Zhang and G. Janakiraman. 2005. Efficient auction mechanisms for supply chain procurement. Management Science (March): 467-482. (JSTOR link).

Chen, Y., S. Moorthy and Z. J. Zhang. 2005. Research note: Price discrimination after the purchase: Rebates as state-dependent discounts. Management Science (July): 1131-1140. (JSTOR link).

Chen-Ritzo, C., T. P. Harrison, A. M. Kwasnica and D. J. Thomas. 2005. Better, faster, cheaper: An experimental analysis of a multiattribute reverse auction mechanism with restricted information feedback. Management Science (December): 1753-1762. (JSTOR link).

Cheng, J., C. Lu and N. Kuo. 2016. R&D capitalization and audit fees: Evidence from China. Advances in Accounting: Incorporating Advances in International Accounting (35): 39-48.

Cheung, J. K. and N. A. Bagranoff. 1991. Assessing intangible costs and benefits in the systems decision via option pricing theory. Journal of Information Systems (Spring): 36-47.

Chiuminatto, P. M. 1954. Pricing for return on investment. N.A.C.A. Bulletin (December): 505-512.

Cho, C. H. and E. Boulanne. 2005. Development of a decision support system based on ABC for costing and pricing decisions, and its conversion to a web-based DSS. Journal of Applied Management Accounting Research (Summer): 37-50.

Chod, J. and N. Rudi. 2006. Strategic investments, trading, and pricing under forecast updating. Management Science (December): 1913-1929. (JSTOR link).

Choi, J., C. Kim, J. Kim and Y. Zang. 2010. Audit office size, audit quality, and audit pricing. Auditing: A Journal of Practice & Theory 29(1): 73-97.

Choi, J., J. Kim and Y. Zang. 2010. Do abnormally high audit fees impair audit quality? Auditing: A Journal of Practice & Theory 29(2): 115-140.

Choudhary, V., A. Ghose, T. Mukhopadhyay and U. Rajan. 2005. Personalized pricing and quality differentiation. Management Science (July): 1120-1130. (JSTOR link).

Christen, M. 2005. Research note: Cost uncertainty is bliss: The effect of competition on the acquisition of cost information for pricing new products. Management Science (April): 668-676. (JSTOR link).

Chu, L. Y. and Z. M. Shen. 2006. Agent competition double-auction mechanism. Management Science (August): 1215-1222. (JSTOR link).

Chung, D. Y. and W. D. Lindsay. 1988. The pricing of audit services: The Canadian perspective. Contemporary Accounting Research 5(1): 19-46.

Cobb, B. R. 2009. Influence diagrams for capacity planning and pricing under uncertainty. Journal of Management Accounting Research (21): 75-97.

Colantoni, C. S., R. P. Manes and A. Whinston. 1969. Programming, profit rates and pricing decisions. The Accounting Review (July): 467-481. (JSTOR link).

Coller, M. 1996. Information, noise, and asset prices: An experimental study. Review of Accounting Studies 1(1): 35-50.

Committe, B. E. and D. J. Grinnell. 1992. Predatory pricing, the price-cost test, and activity-based costing. Journal of Cost Management (Fall): 52-58.

Cook, D. E. 1969. Inter-unit pricing and your new pricing expert: The IRS. Management Accounting (August): 9-11.

Copeland, M. T. 1926. Standardized resale prices. Harvard Business Review (July): 393-406.

Corr, A. V. 1974. The role of cost in pricing. Management Accounting (November): 15-18, 32.

Cowin, R. B. 1942. The cost formula. The Accounting Review (July): 309-311. (JSTOR link).

Craswell, A. T. and J. R. Francis. 1999. Pricing initial audit engagements: A test of competing theories. The Accounting Review (April): 201-216. (JSTOR link).

Cunningham, J. 2006. Pricing custom products without a standard cost system. Cost Management (January/February): 45-47.

Cushing, B. E. 1976. Pricing internal computer services: The basic issues. Management Accounting (April): 47-50.

Cutler, G. E. 1971. Developing the selling price. Management Accounting (August): 41-42.

Daly, J. L. 2001. Pricing for Profitability: Activity-Based Pricing for Competitive Advantage. John Wiley & Sons.

Daly, J. L. 2002. Pricing for Profitability. John Wiley & Sons.

Davidson, I., Q. Guo, X. Song and M. Tippett. 2012. Constructing asset pricing models with specific factor loadings. Abacus 48(2): 199-213.

De Leeuw, F. and M. J. McKelvey. 1984. Price expectations of business firms: Bias in the short and long run. American Economic Review (March): 99-110.

Deakin, M. D. 1975. Pricing for return on investment. Management Accounting (December): 43-44, 50.

Dean, J. 1939. Cooperative research in cost-price relationships. The Accounting Review (June): 182-184. (JSTOR link).

DeAngelo, L. E. 1981. Auditor independence, ‘low balling’, and disclosure regulation. Journal of Accounting and Economics (August): 113-127.

Deltas, G. and R. Engelbrecht-Wiggans. 2005. Naive bidding. Management Science (March): 328-338. (JSTOR link).

Demirkan, S. and N. Zhou. 2016. Audit pricing for strategic alliances: An incomplete contract perspective. Contemporary Accounting Research 33(4): 1625-1647.

Devine, C. T. 1950. Cost accounting and pricing policies. The Accounting Review (October): 384-389. (JSTOR link).

Deng, S. and C. A. Yano. 2006. Joint production and pricing decisions with setup costs and capacity constraints. Management Science (May): 741-756. (JSTOR link).

Desir, R., J. R. Casterella and J. Kokina. 2014. A reexamination of audit fees for initial audit engagements in the post-SOX period. Auditing: A Journal of Practice & Theory 33(2): 59-78.

Dhavale, D. G. 2007. Product costing for decision making in certain variable-proportion technologies. Journal of Management Accounting Research (19): 51-70.

Ding, M., J. Eliashberg, J. Huber and R. Saini. 2005. Emotional bidders: An analytical and experimental examination of consumers' behavior in a priceline-like reverse auction. Management Science (March): 352-364. (JSTOR link).

Doan, R. J. and H. Simon. 1997. Power Pricing. Free Press.

Dobson, G., P. J. Lederer and L. W. Robinson. 2012. A service provider's elicitation of its customers' demand distributions by a price mechanism. Decision Sciences 43(2): 213-240.

Docters, R. G., M. R. Reopel, J. Sun and S. M. Tanny. 2003. Winning the Profit Game: Smarter Pricing, Smarter Branding. McGraw-Hill.

Donohoe, M. P. and W. R. Knechel. 2014. Does corporate tax aggressiveness influence audit pricing? Contemporary Accounting Research 31(1): 284-308.

Doogar, R., P. Sivadasan and I. Solomon. 2015. Audit fee residuals: Costs or rents? Review of Accounting Studies 20(4): 1247-1286.

Dow, E. F. 1943. Development of contract renegotiation and function of the price adjustment boards. N.A.C.A. Bulletin (May 15): 1125-1149.

Dudick, T. S. 1989. Pricing strategies for manufacturers. Management Accounting (November): 30-31, 34-37.

Dutta, S., M. Bergen, D. Levy, M. Ritson and M. Zbaracki. 2002. Pricing as a strategic capability. MIT Sloan Management Review (Spring): 61-66.

Dyer, H. L. 1948. Costing for pricing and control in a gray iron foundry. N.A.C.A. Bulletin (March 15): 847-852.

Edwards, C. D. 1956. 20 years of the Robinson-Patman Act. Journal of Business (July): 149-159.

Edwards, J. R., T. Boyns and M. Matthews. 2003. Costing, pricing and politics in the British steel industry, 1918-1967. Management Accounting Research (March): 25-49.

Elliott, J. A., A. Ghosh and E. Peltier. 2013. Pricing of risky initial audit engagements. Auditing: A Journal of Practice & Theory 32(4): 25-43.

Ellwood, S. 1996. Full-cost pricing rules within the National Health Service internal market-accounting choices and the achievement of productive efficiency. Management Accounting Research (March): 25-51.

Elmaghraby, W. 2005. The effect of asymmetric bidder size on an auction's performance: Are more bidders always better? Management Science (December): 1763-1776. (JSTOR link).

Engelbrecht-Wiggans, R. and C. M. Kahn. 2005. Low-revenue equilibria in simultaneous ascending-bid auctions. Management Science (March): 508-518. (JSTOR link).

Engelbrecht-Wiggans, R. and E. Katok. 2006. E-sourcing in procurement: Theory and behavior in reverse auctions with noncompetitive contracts. Management Science (April): 581-596. (JSTOR link).

Engelson, M. 1995. Pricing Strategy: An Interdisciplinary Approach. Joint Management Strategy.

Enzer, H. 1966. On the generation of discount rates and implicit prices through a replacement model. Management Science (September): 131-143. (JSTOR link).

Erickson, M. and S. Wang. 2000. The effect of transaction structure on price: Evidence from subsidiary sales. Journal of Accounting and Economics (August): 59-97.

Eshleman, J. D. and B. P. Lawson. 2017. Audit market structure and audit pricing. Accounting Horizons (March): 57-81.

Eshleman, J. D. and P. Guo. 2014. Abnormal audit fees and audit quality: The importance of considering managerial incentives in tests of earnings management. Auditing: A Journal of Practice & Theory 33(1): 117-138.

Ettredge, M., E. E. Fuerherm and C. Li. 2014. Fee pressure and audit quality. Accounting, Organizations and Society 39(4): 247-263.

Ettredge, M. L., Y. Xu and H. S. Yi. 2014. Fair value measurements and audit fees: Evidence from the banking industry. Auditing: A Journal of Practice & Theory 33(3): 33-58.

Evans, J. R. and I. W. Keller. 1952. Ceiling prices under the Capehart amendment. N.A.C.A. Bulletin (January): 551-563.

Farjoun, M. 2002. The dialectics of institutional development in emerging and turbulent fields: The history of pricing conventions in the on-line database industry. The Academy of Management Journal 45(5): 848-874. (JSTOR link).

Feldmann, D. A., W. J. Read and M. J. Abdolmohammadi. 2009. Financial restatements, audit fees, and the moderating effect of CFO turnover. Auditing: A Journal of Practice & Theory 28(1): 205-223.

Finerty, J. J. 1971. Product pricing and investment analysis. Management Accounting (December): 15-18.

Flanagan, R. M. 1961. Fixed-price contracts may reduce return on investment. N.A.A. Bulletin (January): 63-70.

Fleischmann, M., J. M. Hall and D. F. Pyke. 2004. Smart pricing. MIT Sloan Management Review (Winter): 9-13.

Force, H. D. 1925. Price, profit and return on invested capital. Journal of Accountancy (January): 27-33.

Foster, B. P. and T. Shastri. 2016. Determinants of going concern opinions and audit fees for development stage enterprises. Advances in Accounting: Incorporating Advances in International Accounting (33): 68-84.

Francis, J. R. 1984. The effect of audit firm size on audit prices: A study of the Australian Market. Journal of Accounting and Economics (August): 133-151.

Francis, J. R. and D. J. Stokes. 1986. Audit prices, product differentiation, and scale economies: Further evidence from the Australian market. Journal of Accounting Research (Autumn): 383-393. (JSTOR link).

Francis, J. R. and D. T. Simon. 1987. A test of audit pricing in the small-client segment of the U. S. audit market. The Accounting Review (January): 145-157. (JSTOR link).

Frank, G. B., S. A. Fisher and A. R. Wilkie. 1989. Linking cost to price and profit. Management Accounting (June): 22-26.

Freeman, E. S. 1933. Distribution cost analysis and its influence on pricing policy. N.A.C.A. Bulletin (September 1): 3-37.

Furtwengler, D. 2009. Pricing for Profit: How to Command Higher Prices for Your Products and Services. AMACOM.

Ganguly, A. R., J. H. Kagel and D. V. Moser. 1994. The effects of biases in probability judgments on market prices. Accounting, Organizations and Society 19(8): 675-700.

Garber, M. 2007. Service sector costs: An illustrated theory of pricing and control. Cost Management (September/October): 5-14 .

Gaskill, N. B. 1933. Setting sound selling prices. N.A.C.A Bulletin (April 15): 1187-1201.

Geng, X., M. B. Stinchcombe and A. B. Whinston. 2005. Bundling information goods of decreasing value. Management Science (April): 662-667. (JSTOR link).

Ghosh, A. and R. Pawlewicz. 2009. The impact of regulation on auditor fees: Evidence from the Sarbanes-Oxley Act. Auditing: A Journal of Practice & Theory 28(2): 171-197.

Ghoul, S. E., O. Guedhami and J. Pittman. 2016. Cross-country evidence on the importance of Big Four auditors to equity pricing: The mediating role of legal institutions. Accounting, Organizations and Society (54): 60-81.

Gneezy, U. 2005. Step-level reasoning and bidding in auctions. Management Science (November): 1633-1642. (JSTOR link).

Goggins, A. 2008. Related-party pricing: U.S. Customs and Border Protection versus the IRS. The CPA Journal (April): 58-61.

Goncharov, I., E. J. Riedl and T. Sellhorn. 2014. Fair value and audit fees. Review of Accounting Studies 19(1): 210-241.

Goodwin, J. and D. Wu. 2014. Is the effect of industry expertise on audit pricing an office-level or a partner-level phenomenon? Review of Accounting Studies 19(4): 1532-1578.

Gordon, L. A., R. Cooper, H. Falk and D. Miller. 1981. The pricing decision. Management Accounting (March): 59-60.

Gordon, L. A., R. Cooper, H. Falk and D. Miller. 1981. The Pricing Decision. National Association of Accountants and The Society of Management Accountants of Canada.

Gordon, M. J. 1970. A method of pricing for a socialist economy. The Accounting Review (July): 427-443. (JSTOR link).

Gordon, M. J. 1971. A method of pricing for a socialist economy, A reply. The Accounting Review (October): 788-790. (JSTOR link).

Gosman, M., T. Kelly, P. Olsson and T. Warfield. 2004. The profitability and pricing of major customers. Review of Accounting Studies 9(1): 117-139.

Gourville, J. and D. Soman. 2002. Pricing and the psychology of consumption. Harvard Business Review (September): 90-96.

Govindarajan, V. 1984. Use of accounting data in product pricing. Corporate Accounting (Spring): 38-44.

Govindarajan, V. and R. N. Anthony. 1983. How firms use cost data in price decisions. Management Accounting (July): 30-31, 34-36. (82% of the 505 Fortune 1000 companies surveyed used full cost pricing.)

Gox, R. F. 2002. Capacity planning and pricing under uncertainty. Journal of Management Accounting Research (14): 59-78.

Greer, H. C. 1937. Distribution costs as factors in pricing policy. N.A.C.A. Bulletin (November 1): 263-281.

Greer, H. C. 1952. Cost factors in price making. Harvard Business Review (July-August): 33-45.

Greer, H. C. 1966. Anyone for widgets? The Journal of Accountancy (April): 41-49. (Summary).

Greer, W. R. and S. S. Liao. 1987. Weapons pricing models for defense acquisition policy. Journal of Accounting and Public Policy (Winter): 271 284.

Greiner, A., M. J. Kohlbeck and T. J. Smith. 2017. The relationship between aggressive real earnings management and current and future audit fees. Auditing: A Journal of Practice & Theory 36(1): 85-107.

Griffin, C. E. 1939. The economic significance of recent price legislation. The Accounting Review (March): 42-48. (JSTOR link).

Gross, N. H. 1949. Three pillars of price: Cost, theoretical market, and market position. N.A.C.A. Bulletin (October): 153-160.

Grover, A. E. 1946. Problems involved in pricing postwar products. N.A.C.A. Bulletin (February 1): 483-494.

Guerreiro, R., E. B., Cornachione Jr. and C. R. Kassai. 2012. Determining the 'plus' in cost-plus pricing: A time-based management approach. Journal of Applied Management Accounting Research (Winter): 1-15.

Günlük, O., L. Ladányi and S. de Vries. 2005. A branch-and-price algorithm and new test problems for Spectrum auctions. Management Science (March): 391-406. (JSTOR link).

Habib, A. 2012. Non-audit service fees and financial reporting quality: A meta-analysis. Abacus 48(2): 214-248.

Habib, A., H. Jiang and D. Zhou. 2015. Related-party transactions and audit fees: Evidence from China. Journal of International Accounting Research 14(1): 59-83.

Hackenbrack, K. E., N. T. Jenkins and M. Pevzner. 2014. Relevant but delayed information in negotiated audit fees. Auditing: A Journal of Practice & Theory 33(4): 95-117.

Hall, O. L. 1971. Mark-up based on assets employed. Management Accounting (February): 48-49, 52.

Hampel, R. E. 1977. Pricing policies and profitability. Management Accounting (July): 53-56.

Haney, L. H. 1915. Depreciation and valuation for rate making. Journal of Accountancy (May): 344-351.

Hansen, G. R. and R. N. Johnson. 2011.Audit fees and engagement profitability: An approach to strengthen compliance with standards of ethical behavior. The CPA Journal (August): 64-67.

Harder, D. K. 1979. Pricing for profit in the printing industry. Management Accounting (May): 47-52.

Harrison, J. M., N. B. Keskin and A. Zeevi. 2012. Bayesian dynamic pricing policies: Learning and earning under a binary prior distribution. Management Science (March): 570-586.

Hartogensis, A. M. 1958. The art and practice of pricing. N.A.A. Bulletin (March): 63-74.

Harvard Business Review. 1924. The cost-plus basis for a long-time purchase contract. Harvard Business Review (April): 370-373.

Harvard Business Review. 1926. Summaries of business research: Cycle analysis as an aid to judgment of price tendencies. Harvard Business Review (January): 212-222.

Harvard Business Review. 1927. Legal developments significant in business: Some business and legal aspects of resale price maintenance. Harvard Business Review (October): 114-120.

Harvard Business Review. 1928. Case studies in business. Price revision in falling markets. Harvard Business Review (April): 359-366.

Harvard Business Review. 1928. Legal developments significant in Business: The Tyson Case. Harvard Business Review (January): 247-251.

Heath, F. L. 1949. The philosophy of conversion cost pricing. N.A.C.A. Bulletin (October): 137-142.

Heckert, J. B. 1949. Coverage and cost provisions of the Robinson-Patman Act. N.A.C.A. Bulletin (November): 269-282.

Hernandez, W. H. 1982. Pricing policies under inflation. Management Accounting (January): 51-55.

Herzog, D. R. 1970. Pricing engineering work for defense contracts. Management Accounting (September): 32-35.

Hicks, D. T. 1992. A modest proposal for pricing decisions. Management Accounting (November): 50-53. (Proposal to include capital expenditure requirements in product cost for product pricing purposes).

Hilton, E. D. 1918. Determination of selling price. Journal of Accountancy (January): 27-33.

Hilton, R. W., R. J. Swieringa and M. J. Turner. 1988. Product pricing, accounting costs and use of product-costing systems. The Accounting Review (April): 195-218. (JSTOR link).

Hines, C. S., A. Masli, E. G. Mauldin and G. F. Peters. 2015. Board risk committees and audit pricing. Auditing: A Journal of Practice & Theory 34(4): 59-84.

Hinterhuber, A. and S. Liozu. 2012. Is it time to rethink your pricing strategy? MIT Sloan Management Review (Summer): 69-77.

Hitt, L. M. and P. Chen. 2005. Bundling with customer self-selection: A simple approach to bundling low-marginal-cost goods. Management Science (October): 1481-1493. (JSTOR link).

Ho, J. L. and F. Kang. 2013. Auditor choice and audit fees in family firms: Evidence from the S&P 1500. Auditing: A Journal of Practice & Theory 32(4): 71-93.

Hoag, M. L. and C. W. Hollingsworth. 2011. An intertemporal analysis of audit fees and Section 404 material weaknesses. Auditing: A Journal of Practice & Theory 30(2): 173-200.

Hogenboom, A., W. Ketter, J. van Dalen, U. Kaymak, J. Collins and A. Gupta. 2015. Adaptive tactical pricing in multi-agent supply chain markets using economic regimes. Decision Sciences 46(4): 791-818.

Hosanagar, K., R. Krishnan, J. Chuang and V. Choudhary. 2005. Pricing and resource allocation in caching services with multiple levels of quality of service. Management Science (December): 1844-1859. (JSTOR link).

Hossain, S., K. Yazawa and G. S. Monroe. 2017. The relationship between audit team composition, audit fees, and quality. Auditing: A Journal of Practice & Theory 36(3): 115-135.

Hou, Y. 2015. The role of diversification in the pricing of accruals quality. Review of Accounting Studies 20(3): 1059-1092.

Howell, F. S. 1951. Price estimating - Survival factor in job shops. N.A.C.A. Bulletin (August): 1465-1471.

Howell, H. E. 1945. Postwar pricing and cost accounting. N.A.C.A. Bulletin (November 15): 215-232.

Howell, H. E. 1948. Pricing of exports under the foreign assistance act of 1948. The Accounting Review (July): 235-243. (JSTOR link).

Hsieh, C. and C. Lee. 2007. The role of operating leverage in pricing decisions. The Journal of Cost Analysis & Management 9(1): 29-36.

Hsu, S. H. 2011. Cost information and pricing: Empirical evidence. Contemporary Accounting Research 28(2): 554-579.

Hsu, V. N., C. Y. Lee and K. C. So. 2006. Optimal component stocking policy for assemble-to-order systems with lead-time-dependent component and product pricing. Management Science (March): 337-351. (JSTOR link).

Huang, H., C. Lee and E. Rose-Green. 2010. The association between audit fees and subsequent client litigation. Journal of Forensic & Investigative Accounting 2(2): 105-126.

Huang, H., K. Raghunandan and D. Rama. 2009. Audit fees for initial audit engagements before and after SOX. Auditing: A Journal of Practice & Theory 28(1): 171-190.

Huang, H., L. Liu, K. Raghunandan and D. V. Rama. 2008. Auditor industry specialization, client bargaining power, and audit fees: Further evidence. Auditing: A Journal of Practice & Theory 27(1): 147-158.

Huang, H., R. J. Parker, Y. A. Yan and Y. Lin. 2014. CEO turnover and audit pricing. Accounting Horizons (June): 297-312.

Huang, H., S. Lin and K. Raghunandan. 2016. The volatility of other comprehensive income and audit fees. Accounting Horizons (June): 195-210.

Huang, H., S. Mishra and K. Raghunandan. 2008. Types of nonaudit fees and financial reporting quality. Auditing: A Journal of Practice & Theory 27(1): 133-145.

Huang, H. W., C. C. Lee and E. R. Green. 2008. Non-audit fees, auditor independence and auditor litigation. Journal of Forensic Accounting 9(1): 157-174.

Huang, T., H. Chang and J. Chiou. 2016. Audit market concentration, audit fees, and audit quality: Evidence from China. Auditing: A Journal of Practice & Theory 35(2): 121-145.

Huber, S. and S. Spinler. 2014. Pricing of full-service repair contracts with learning, optimized maintenance, and information asymmetry. Decision Sciences 45(4): 791-815.

Hudig, J. 1962. Flexible pricing formula. N.A.A. Bulletin (July): 71-76.

Hughes, S. B. and K. A. Paulson Gjerde. 2003. Do different cost systems make a difference? Management Accounting Quarterly (Fall): 22-30. (Summary). (Note: 62% of the companies in this survey indicated that they set their selling prices based on market prices, 14% based on competitive bidding, 17% based on cost-plus, and 6% based on contribution margin).

Jacke, R. E. 1933. Printing cost estimating for price setting. N.A.C.A. Bulletin (November 15): 325-335.

Jacke, R. E. 1941. Uniform pricing: Introduction. N.A.C.A. Bulletin (September 1): 3-27.

Jackson, S. B., T. C. Rodgers and B. Tuttle. 2010. The effect of depreciation choice on asset selling prices. Accounting, Organizations and Society 35(8): 757-774.

James, C. C. 1932. What use can the sales manager make of manufacturing costs? N.A.C.A. Bulletin (October 1): 181-192.

James, E. P. 1970. Defense contract change orders: Pricing. Management Accounting (July): 71-73, 76.

Johnson, D. F. 1957. Integrating sales analysis and job pricing and billing. N.A.C.A. Bulletin (February): 769-776.

Johnson, L. K. 2003. Dueling pricing strategies. MIT Sloan Management Review (Spring): 10-11.

Johnstone, K. M., C. Li and S. Luo. 2014. Client-auditor supply chain relationships, audit quality, and audit pricing. Auditing: A Journal of Practice & Theory 33(4): 119-166.

Jones, E. R. and T. L. Capperauld. 2014. Addressing commodity price volatility in product development through a mature target costing process. Cost Management (July/August): 5-10.

Judd, J. S., K. J. Olsen and J. Stekelberg. 2017. How do auditors respond to CEO narcissism? Evidence from external audit fees. Accounting Horizons (December): 33-52.

Kalelkar, R. and S. Khan. 2016. CEO financial background and audit pricing. Accounting Horizons (September): 325-339.

Kallimanis, W. S. 1968. Product contribution analysis for multi-product pricing. Management Accounting (July): 3-11. (Using the present value of the product's contribution for product pricing decisions).

Kannan, Y. H., T. R. Skantz and J. L. Higgs. 2014. The impact of CEO and CFO equity incentives on audit scope and perceived risks as revealed through audit fees. Auditing: A Journal of Practice & Theory 33(2): 111-139.

Kanodia, C. and A. Mukherji. 1994. Audit pricing, lowballing and auditor turnover: A dynamic analysis. The Accounting Review (October): 593-615. (JSTOR link).

Kao, J. L., Y. Li and W. Zhang. 2014. Did SOX influence the association between fee dependence and auditors' propensity to issue going-concern opinions? Auditing: A Journal of Practice & Theory 33(2): 165-185.

Kasap, N., B. T. Sivrikaya and D. Delen. 2013. Optimal pricing strategies for capacity leasing based on time and volume usage in telecommunication networks. Decision Sciences 44(1): 161-191.

Kaulback, F. S. Jr. 1952. Accounting problems of price control. The Accounting Review (January): 37-43. (JSTOR link).

Ke, D., S. Ba, J. Stallaert and Z. Zhang. 2012. An empirical analysis of virtual goods permission rights and pricing strategies. Decision Sciences 43(6): 1039-1061.

Keller, I. W. 1957. Pricing for return on capital employed. N.A.C.A. Bulletin (January): 635-646.

Kelley, A. C. 1942. Cost analysis of a cost-plus contract. The Accounting Review (October): 370-376. (JSTOR link).

Kerrigan, H. D. 1951. Accounting aspects of rate-making in the public-utility field. The Accounting Review (July): 352-361. (JSTOR link).

Khalil, S., and M. Mazboudi. 2016. Client acceptance and engagement pricing following auditor resignation in family firms. Auditing: A Journal of Practice & Theory 35(4): 137-158.

Khalil, S., M. L. Magnan and J. R. Cohen. 2008. Dual-class shares and audit pricing: Evidence from the Canadian markets. Auditing: A Journal of Practice & Theory 27(2): 199-216.

Khan, A. R., D. M. Hossain and J. Siddiqui. 2011. Corporate ownership concentration and audit fees: The case of an emerging economy. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 125-131.

Khurana, I. K. and M. L. Loudder. 1994. The economic consequences of SFAS 106 in rate-regulated enterprises. The Accounting Review (April): 364-380. (JSTOR link).

Killian, S. 2015. "For lack of accountability": The logic of the price in Ireland's Magdalen Laundries. Accounting, Organizations and Society (43): 17-32.

Kim, Y. and M. S. Park. 2006. Auditor changes and the pricing of seasoned equity offers. Accounting Horizons (December): 333-349.

Kim, Y., H. Li and S. Li. 2015. CEO equity incentives and audit fees. Contemporary Accounting Research 32(2): 608-638.

Kittsteiner, T. and B. Moldovanu. 2005. Priority auctions and queue disciplines that depend on processing time. Management Science (February): 236-248. (JSTOR link).

Knutzen, K. K. 1962. Using direct costing information for pricing. N.A.A. Bulletin (August): 39-47.

Kocabıyıkoglu, A., C. I. Gogus and M. S. Gonul. 2016. Decision making and the price setting newsvendor: Experimental evidence.  Decision Sciences 47(1): 157-186.

Koh, K. and Y. H. Tong. 2013. The effects of clients' controversial activities on audit pricing. Auditing: A Journal of Practice & Theory 32(2): 67-96.

Kohler, E. L. and W. W. Cooper. 1945. Costs, prices and profits: Accounting in the war program. The Accounting Review (July): 267-308. (JSTOR link).

Kök, A. G. and Y. Xu. 2011. Optimal and competitive assortments with endogenous pricing under hierarchical consumer choice models. Management Science (September): 1546-1563.

Kollaritsch, F. P. 1970. Unbalanced bidding vs. income and performance measurement. Management Accounting (May): 34-37.

Krebs, W. S. 1950. Rate base problems presented when utilities shift from retirement to depreciation accounting. The Accounting Review (July): 283-291. (JSTOR link).

Krebs, W. S. 1950. Replacement and retirement accounting and rate base valuations. The Accounting Review (October): 351-359. (JSTOR link).

Krebs, W. S. 1954. An analysis of Missouri's utility earnings and rate base formula. The Accounting Review (July): 429-446. (JSTOR link).

Kren, L. 2014. Common pitfalls of cost-plus transfer pricing. The CPA Journal (June): 56-58.

Kreuze, J. 2009. Ace Fertilizer Company: Ethical cost allocations and price determination. IMA Educational Case Journal 2(3): 1-5.

Krishnan, G. V. and C. Wang. 2015. The relation between managerial ability and audit fees and going concern opinions. Auditing: A Journal of Practice & Theory 34(3): 139-160.

Krishnan, J., J. Krishnan and H. Song. 2011. The effect of auditing standard No. 5 on audit fees. Auditing: A Journal of Practice & Theory 30(4): 1-27.

Krishnan, R. 2011. Discussion of “Cost information and pricing: Empirical evidence”. Contemporary Accounting Research 28(2): 580-584.

Krishnan, V. and K. Ramachandran. 2011. Integrated product architecture and pricing for managing sequential innovation. Management Science (November): 2040-2053.

Kwasnica, A. M., J. O. Ledyard, D. Porter and C. DeMartini. 2005. A new and improved design for multiobject iterative auctions. Management Science (March): 419-434. (JSTOR link).

Kwon, R. H., G. Anandalingam and L. H. Ungar. 2005. Iterative combinatorial auctions with bidder-determined combinations. Management Science (March): 407-418. (JSTOR link).

Kwon, S. Y., Y. Lim and R. Simnett. 2014. The effect of mandatory audit firm rotation on audit quality and audit fees: Empirical evidence from the Korean audit market. Auditing: A Journal of Practice & Theory 33(4): 167-195.

Lai, K. M. Y., B. Srinidhi, F. A. Gul and J. S. L. Tsui. 2017. Board gender diversity, auditor fees, and auditor choice. Contemporary Accounting Research 34(3): 1681-1714.

Lamden, C. W. 1943. The place of accounting in price control. The Accounting Review (January): 26-34. (JSTOR link).

Lansberg, A. W. 1952. Fifteen months with price controls. N.A.C.A. Bulletin (April): 921-931.

Laprise, S. G., M. C. Fu, S. I. Marcus, A. E. B. Lim and H. Zhang. 2006. Pricing American-style derivatives with European call options. Management Science (January): 95-110. (JSTOR link).

Lawrence, G. D. 1949. Computing the premium cost of small orders. N.A.C.A. Bulletin (December): 469.

Lawrence, W. B. 1945. Cost accounting versus the pricing system. The Accounting Review (April): 177-182. (JSTOR link).

Lawson, B. P. and D. Wang. 2016. The earnings quality information content of dividend policies and audit pricing. Contemporary Accounting Research 33(4): 1685-1719.

Lawton, W. H. 1915. Sinking funds in rate valuations. Journal of Accountancy (March): 191-197.

Lee, H. S., X. L. Lee and H. Sami. 2015. Conditional conservatism and audit fees. Accounting Horizons (March): 83-113.

Lee, J. Y. 1987. Developing a pricing system for a small business. Management Accounting (March): 50-53.

Leech, S. A. 1974. Profitability, rates of return and prices justification. Abacus 10(2): 147-159.

Lehtonen, T. 2007. DRG-based prospective pricing and case-mix accounting - Exploring the mechanisms of successful implementation. Management Accounting Research (September): 367-395.

Lere, J. C. 1971. Management's pricing decision. Management Advisor (September-October): 39-42.

Lere, J. C. 1986. Product pricing based on accounting costs. The Accounting Review (April): 318-324. (JSTOR link).

Leventis, S. and P. E. Dimitropoulos. 2010. Audit pricing, quality of earnings and board independence: The case of the Athens stock exchange. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 325-332.

Lewis, M. 2005. Research note: A dynamic programming approach to customer relationship pricing. Management Science (June): 986-994. (JSTOR link).

Lin, Y. and H. Huang. 2017. Eliminating the Form 20-F reconciliation and audit pricing. Journal of International Accounting Research 16(1): 1-19.

Link, R. F. 1970. Sales up, profits down: Sales price lag. Management Accounting (October): 19-20.

Littleton, A. C. 1929. Value and price in accounting. The Accounting Review (September): 147-154. (JSTOR link).

Lockhart, J., A. Taylor, K. Thomas, B. Levetsovitis and J. Wise. 2011. When a higher price pays off. Strategic Finance (January): 29-36.

Loeb, M. P. and K. Sunrysekar. 1994. On the optimality of cost-based contracts in sole source procurement. Management Accounting Research (March): 31-44.

Loeb, M. P. and K. Surysekar. 1998. Payment ceilings in cost-plus contracting. Management Accounting Research (September): 311-327.

Lowell, S. B. 1967. Pricing policies and methods. Management Accounting (March): 23-28.

Lucas, M. R. 2003. Pricing decisions and the neoclassical theory of the firm. Management Accounting Research (September): 201-217.

Luecke, Richard. 2006. Pricing it right: Strategies, applications and pitfalls. In Marketer's Toolkit: The 10 Strategies You Need to Succeed. Harvard Business School Press.

Lyon, J. D. and M. W. Maher. 2005. The importance of business risk in setting audit fees: Evidence from cases of client misconduct. Journal of Accounting Research (March): 133-151. (JSTOR link).

Ma, R. 1982. A note on the use of selling prices - Some examples from the nineteenth century. Abacus 18(2): 129-138.

Magee, R. P. and M. Tseng. 1990. Audit pricing and independence. The Accounting Review (April): 315-336. (JSTOR link).

Maher, M. W., P. Tiessen, R. Colson and A. J. Broman. 1992. Competition and audit fees. The Accounting Review (January): 199-211. (JSTOR link).

Malloy, J. 1984. Making price decisions in a small business. Management Accounting (December): 50-52.

Mande, V., M. Son and H. Song. 2017. Auditor search periods as signals of engagement risk: Effects on auditor choice and auditor pricing. Advances in Accounting: Incorporating Advances in International Accounting (37): 15-29.

Mann, O. A. 1918. Working capital for rate-making purposes. Journal of Accountancy (November): 340-342.

Margheim, L. and T. Kelley. 1992. The perceived effects of fixed fee audit billing arrangements. Accounting Horizons (December): 62-75.

Markelevich, A. and R. L. Rosner. 2013. Auditor fees and fraud firms. Contemporary Accounting Research 30(4): 1590-1625.

Marn, M. V., E. V. Roegner and C. C. Zawada. 2004. The Price Advantage (Wiley Finance). John Wiley & Sons.

Martin, J. E. 1965. Justifying price differentials. Management Accounting (November): 56-62.

Martinez-de-Albeniz, V. and K. Talluri. 2011. Dynamic price competition with fixed capacities. Management Science (June): 1078-1093.

Mason, P. 1926. The use of costs in setting selling prices. The Accounting Review (June): 72-76. (JSTOR link).

McAnly, H. T. 1956. Some fundamentals of costs for pricing. N.A.C.A. Bulletin (January): 606-610.

McElvain, D. P. 1970. Profit plan pricing. Management Accounting (September): 27-31.

McNair, M. P. 1923. A selling price method of merchandise accounting. Harvard Business Review (October): 49-59.

Mendlowitz, E. 2012. Pricing, billing and collecting fees. Journal of Accountancy (February): 24-29.

Menssen, M. D. 1988. A contract price policy for multinationals. Management Accounting (October): 27-31.

Meredith, J. R. and U. Akinc. 2012. Dynamic pricing and demand estimation for a single unique asset. Decision Sciences 43(4): 711-728.

Mohammed, R. 2010. The 1% Windfall: How Successful Companies Use Price to Profit and Grow. HaperBusiness.

Monroe, K. B. 2002. Pricing: Making Profitable Decisions. McGraw-Hill/Irwin.

Morgan, D. S. and F. W. Morgan. 1980. How confirmation reporting can be applied to market control systems. Management Accounting (January): 26-28.

Morgan, J. and P. Stocken. 1998. The effects of business risk on audit pricing. Review of Accounting Studies 3(4): 365-385.

Morris, P. F. 1969. Widget pricing. Management Accounting (December): 12-14. (Related to factors affecting the return on capital employed).

Nager, J. R. 2016. How to get paid in a fee dispute. The CPA Journal (December): 46-48.

Nagle, T. T. and R. K. Holden. 2002. The Strategy and Tactics of Pricing: A Guide to Profitable Decision Making (3rd Edition). Pearson Education.

Narayanan, V. G. 2003. Activity-based pricing in a monopoly. Journal of Accounting Research (June): 473-502. (JSTOR link).

National Association of Accountants. 1960. Practice Reports: Uses of fixed/variable cost separation - Uses in pricing and other decisions. N.A.A. Bulletin (June - Section 3): 33-38.

National Association of Cost Accountants. 1952. Defense contract pricing: A committee report. N.A.C.A. Bulletin (May): 1031-1042.

Nau, C. H. 1907. The experience of Cleveland's street railways with three cent fares. Journal of Accountancy (April): 417-428.

Neiman, W. L. 1954. Accounting for cost-plus-fixed-fee contracts. N.A.C.A. Bulletin (June): 1284-1294.

Netessine, S. and R. A. Shumsky. 2005. Revenue management games: Horizontal and vertical competition. Management Science (May): 813-831. (JSTOR link).

Newman, R. G. 1989. Determining the fair price. Management Accounting (June): 27-31.

Nickler, C. 1962. Separating fixed and variable costs for flexible pricing. N.A.A. Bulletin (April): 28.

Noltemeyer, V. E. 1955. Improving cost estimates for wood product prices. N.A.C.A. Bulletin (June): 1310-1319.

Noreen, E. and D. Burgstahler. 1997. Full-cost pricing and the illusion of satisficing. Journal of Management Accounting Research (9): 239-263.

Oss, M. E., J. H. Clary and R. Coe. 1999. Strategic Cost Management Institute Chartbook: Cost Accounting & Pricing Issues for Succeeding in the Behavioral Health & Social Services Fields. Open Minds.

Ostlund, H. J. 1939. The Robinson-Patman Act and quantity discounts. The Accounting Review (December): 402-409. (JSTOR link).

Ottman, A. H. 1949. A standard pricing base to promote corrective action in product pricing policies. N.A.C.A. Bulletin (October): 125-136.

Pagani, J. and W. O. Jones. 1950. Price and mortality expectations and valuation of inventories. The Accounting Review (July): 315-319. (JSTOR link).

Palmrose, Z. 1986. Audit fees and auditor size: Further evidence. Journal of Accounting Research (Spring): 97-110. (JSTOR link).

Palmrose, Z. 1989. The relation of audit contract type to audit fees and hours. The Accounting Review (July): 488-499. (JSTOR link).

Park, H. G. and B. P. Hartman. 1987. An application of opportunity cost for a short-run pricing decision. Journal of Accounting Education 5(2): 307-313.

Parkes, D. C. and J. Kalagnanam. 2005. Models for iterative multiattribute procurement auctions. Management Science (March): 435-451. (JSTOR link).

Pearson, J. A. 1986. Paragon pricing. Management Accounting (June): 41-42.

Peden, R. W. 1948. Pricing policies and the awareness of costs. N.A.C.A. Bulletin (December 1): 395-402.

Pekgün, P., P. M. Griffin and P. Keskinocak. 2017. Centralized versus decentralized competition for price and lead-time sensitive demand. Decision Sciences 48(6): 1198-1227.

Perry, B. 2017. How are you dealing with your suppliers? Cost Management (November/December): 30-34. (Related to pricing for business products, services, and supplies).

Peters, C. L. 1964. Keeping competitive in pricing defense contracts. N.A.A. Bulletin (April): 27-33.

Pratt, J. and J. D. Stice. 1994. The effects of client characteristics on auditor litigation risk judgments, required audit evidence, and recommended audit fees. The Accounting Review (October): 639-656. (JSTOR link).

Prawitt, D. F., N. Y. Sharp and D. A. Wood. 2011. Reconciling archival and experimental research: Does internal audit contribution affect the external audit fee? Behavioral Research In Accounting 23(2): 187-206.

Nagle, T., J. Hogan and J. Zale. 2010. Pricing Strategy and Tactics of Pricing, 5th edition. Prentice Hall.

Raju, J. and Z. J. Zhang. 2010. Smart Pricing: How Google, Priceline, and Leading Businesses Use Pricing Innovation for Profitability. Pearson Prentice Hall.

Rao, K. J. 1979. The high price of beef: How one company accounts for it. Management Accounting (August): 37-40, 48.

Ratzinger-Sakel, N. V. S. 2013. Auditor fees and auditor independence - Evidence from going concern reporting decisions in Germany. Auditing: A Journal of Practice & Theory 32(4): 129-168.

Ray, K. and J. Gramlich. 2016. Reconciling full-cost and marginal-cost pricing. Journal of Management Accounting Research 28(1): 27-37.

Reinmoeller, P. 2014. How to win a price war. MIT Sloan Management Review (Spring): 15-17.

Reitell, C. 1918. Standard accounting through price control. Journal of Accountancy (May): 360-365.

Rice, E. A. 1979. Some practical applications of target prices. Management Accounting (February): 17-20.

Richardson, A. P. 1918. Cost-plus contracts. Journal of Accountancy (September): 216-220.

Richardson, A. P. 1918. Cost-plus-percentage contracts. Journal of Accountancy (January): 49-53.

Richardson, A. P. 1918. Padding the cost. Journal of Accountancy (July): 40-42.

Richardson, A. P. 1922. Mail-order prices. Journal of Accountancy (September): 204.

Riley, W. J. 1967. Financial responsibility and sales prices. Management Accounting (September): 55-62.

Roberge, M. D. 1973. Pricing for government contractors. Management Accounting (June): 28-34.

Rogers, G. D. 1962. Steps in pricing defense contracts for profit control. N.A.A. Bulletin (August): 49-66.

Rorke, C. H. 1982. An early pricing model regarding the value of a cat: A historical note. Accounting, Organizations and Society 7(3): 305-306.

Rosenfield, P. 2008. Prospects: A missing piece of current selling price reporting. Abacus 44(1): 48-60.

Rowley, C. S. and J. L. Evans. 1985. Inventory Pricing in the Grain Industry. Peat, Marwick, Mitchell & Company.

Russell, S. H. 2003. Contract types: An exposition of cost-price relationships in a new paradigm. The Journal of Cost Analysis & Management (Summer): 43-58.

Sahay, A. 2007. How to reap higher profits with dynamic pricing. MIT Sloan Management Review (Summer): 53-60.

Sakolski, A. M. 1925. Price-making and price stability. Harvard Business Review (January): 204-209.

Saliers, E. A. 1917. Price-making and competition. Journal of Accountancy (September): 201-206.

Salinger, M. and M. Ampudia. 2011. Simple economics of the price-setting newsvendor problem. Management Science (November): 1996-1998.

Sandholm, T., S. Suri, A. Gilpin and D. Levine. 2005. CABOB: A fast optimal algorithm for winner determination in combinatorial auctions. Management Science (March): 374-390. (JSTOR link).

Sawhney, M. 2016. Putting products into services: A revenue-growth playbook for consultants and law firms. Harvard Business Review (September): 82-89. (Professional service firms are automating aspects of their work, shifting away from billable hours to a fee for each transaction and outcome based pricing).

Schatzberg, J. W. 1990. A laboratory market investigation of low balling in audit pricing. The Accounting Review (April): 337-362. (JSTOR link).

Schelleman, C. and W. R. Knechel. 2010. Short-term accruals and the pricing and production of audit services. Auditing: A Journal of Practice & Theory 29(1): 221-250.

Schneider, L. J. 1961. Calculating price determining factors - A procedure. N.A.A. Bulletin (December): 83-88.

Seed, A. H. 1957. A flexible cost basis for pricing. N.A.A. Bulletin (September): 5-12.

Seidman, F. E. 1918. Overhead distribution for cost-plus contracts. Journal of Accountancy (March): 161-175.

Self, R. W. 1956. Better by-product costs for pricing. N.A.C.A. Bulletin (September): 18-28.

Sharav, I. 1978. Cost justification under the Robinson-Patman Act. Management Accounting (July): 15-22.

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

Shi, M., J. Chiang and B. Rhee. 2006. Price competition with reduced consumer switching costs: The case of "wireless number portability" in the cellular phone industry. Management Science (January): 27-38. (JSTOR link).

Shim, E. and E. F. Sudit. 1995. How manufacturers price products. Management Accounting (February): 37-39. (70% of the 141 companies surveyed used full cost-based pricing).

Sias, R. G. 1985. Pricing bank services. Management Accounting (July): 48-50, 59.

Siddall, K. Y. 1934. Determining the purchase price of cottonseed. N.A.C.A. Bulletin (December 15): 421-433.

Siddiqui, J., M. Zaman and A. Khan. 2013. Do Big-Four affiliates earn audit fee premiums in emerging markets? Advances in Accounting: Incorporating Advances in International Accounting 29(2): 332-342.

Simchi-Levi, D. 2017. The new frontier of price optimization. MIT Sloan Management Review (Fall): 22-26.

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

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

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.

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

Smidt, S. 1968. Flexible pricing of computer services. Management Science (June): B581-B600. (JSTOR link).

Smith, C. W. 1946. Prudent investment theory in public utility rate making. The Accounting Review (July): 288-306. (JSTOR link).

Smith, T. J. 2011. Pricing strategy: Pricking the viel of value exchange. Cost Management (July/August): 34-37. (Four pricing challenges include: price setting, price discounting, price structure, and overall pricing strategy).

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

Sodhi, M. S. and N. S. Sodhi. 2005. Six sigma pricing. Harvard Business Review (May): 135-142.

Solnik, B. and L. Zuo. 2012. A global equilibrium asset pricing model with home preference. Management Science (February): 273-292.

Song, I. and P. K. Chintagunta. 2006. Measuring cross-category price effects with aggregate store data. Management Science (October): 1594-1609. (JSTOR link).

Spencer, L. G. 1956. Considering length of run in product pricing. N.A.C.A. Bulletin (March): 819-831.

Stevens, W. H. S. 1937. Cost factors in the determination of price discrimination. N.A.C.A. Bulletin (February 15): 689-696.

Stevenson, K. 1955. Costing tricot fabrics for pricing purposes. N.A.C.A. Bulletin (January): 710-714.

Steward, J., P. Kent and J. Routledge. 2016. The association between audit partner rotation and audit fees: Empirical evidence from the Australian market. Auditing: A Journal of Practice & Theory 35(1): 181-197.

Stigler, G. J. 1966. The Theory of Price. New York: Macmillan.

Stock A. F. and M. B. Gordon. 1923. Prices, profits and production. National Association of Cost Accountants Official Publications (January 15): 3-12 .

Summers, E. L. and J. W. Deskins. 1970. A classification schema of methods for reporting effects of resource price changes. Journal of Accounting Research (Spring): 113-117. (JSTOR link).

Suter, J. P. 1920. The pricing of inventories. Journal of Accountancy (April): 276-282.

Taggart, H. E. 1958. Cost justification: Rules of the game. Journal of Accountancy (December): 52-60. (Robinson-Patman Act and price discrimination.)

Taggart, H. E. 1959. Cost Justification. Michigan Business Studies XIV(3). Ann Arbor: University of Michigan. (Robinson-Patman Act and price discrimination).

Taylor, D. J. and R. E. Verrecchia. 2015. Delegated trade and the pricing of public and private information. Journal of Accounting and Economics (November-December): 8-32.

Taylor, M. D. 1930. Prices in chain and independent grocery stores in Durham, North Carolina. Harvard Business Review (July): 413-424.

Taylor, S. D. 2011. Does audit fee homogeneity exist? Premiums and discounts attributable to individual partners. Auditing: A Journal of Practice & Theory 30(4): 249-272.

Teele, A. W. 1922. Importance of accounting in gas rate cases. Journal of Accountancy (December): 417-426.

Templin, C. R., D. C. Sutton and M. T. Kop. 2003. Defective pricing: An exploratory study of factors affecting sustention rates and disposition times. The Journal of Cost Analysis & Management 5(2): 41-58.

Terwiesch, C., S. Savin and I. Hann. 2005. Online haggling at a name-your-own-price retailer: Theory and application. Management Science (March): 339-351. (JSTOR link).

Tewes, J. A. 1976. Valuing bank funds for allocation and pricing decisions. Management Accounting (November): 27-33.

Thomas, J. and P. Chhabria. 1975. Bayesian models for new product pricing. Decision Sciences 6(1): 51-64.

Thompson, F. E. 1959. Preparing and pricing a parts catalogue on tabulating equipment. N.A.A. Bulletin (July): 49-58.

Thurston, K. L. D. M. Keleman and J. B. MacAarthur. 2000. Providing strategic activity cost information: Cost for pricing at Blue Cross and Blue Shield of Florida. Management Accounting Quarterly (Spring): 4-13. (Summary).

Tone, R. G. 1955. Product costing to support price differentials. N.A.C.A. Bulletin (September): 38-44.

Tucker, R. H. 1915. The Minnesota express rate case: A statement and analysis. Journal of Accountancy (February): 107-117.

Tuthill, W. C. 1962. Marginal income as a factor in pricing. N.A.A. Bulletin (July): 63-70.

Tyndall, D. G. 1959. Welfare pricing and transport costs. Management Science (January): 169-178. (JSTOR link).

Ugras, Y. J. and R. Lipka. 1999. Product pricing and allocations of non-controllable costs. Advances in Management Accounting (7): 111-128.

Van der Laan, S. and D. Christodoulou. 2012. Audit fees and deeds of cross guarantee: An empirical evaluation. Abacus 48(3): 293-315.

Van Veen-Dirks, P. and R. Molenaar. 2009. Customer profitability pricing. Cost Management (May/June): 32-45.

Vermeer, T. E. K. Raghunandan and D. A. Forgione. 2009. Audit fees at U.S. non-profit organizations. Auditing: A Journal of Practice & Theory 28(2): 289-303.

Vich, W. F. 1925. Pricing the inventory. National Association of Cost Accountants Official Publications (January 15): 3-9.

Vien, C. L. 2015. How to eliminate time sheets: Consultant Ron Baker details ways firms can gauge performance when using value pricing. Journal of Accountancy (June): 34-38.

Viger, C. and A. Anandarajan. 1999. Cost management and pricing decisions in the presence of quality cost information: An experimental study with marketing managers. Journal of Cost Management (January/February): 21-27.

Vijaykar, S., M. Gupta and B. Metri. 2014. Information technology-enabled services: Pricing models and strategic implications. Cost Management (May/June): 29-39.

Waller, W. S., B. Shapiro and G. Sevcik. 1999. Do cost-based pricing biases persist in laboratory markets? Accounting, Organizations and Society 24(8): 717-739.

Wang, Y. 2012. Capacity investment under responsive pricing: Implications of market entry choice. Decision Sciences 43(1): 107-140.

Wang, Y. and A. C. W. Chui. 2015. Product market competition and audit fees. Auditing: A Journal of Practice & Theory 34(4): 139-156.

Ward, D. D., R. J. Elder and S. C. Kattelus. 1994. Further evidence on the determinants of municipal audit fees. The Accounting Review (April): 399-411. (JSTOR link).

Weber, G. F. 1960. Price level accounting. The Accounting Review (October): 641-649. (JSTOR link).

Webster, N. R. 1938. Pricing and costing graded product. N.A.C.A. Bulletin (November 1): 290-294.

Wheatley, C. and Y. Yan. 2011. New executives and audit fees. Journal of Forensic & Investigative Accounting 3(2): 227-244.

Williams, R. 1999. Management accounting practice and price calculation at Boulton and Watt's Soho Foundry: A late 18th century example. The Accounting Historians Journal 26(2): 65-88. (JSTOR link).

Wonson, H. S. 1941. The use of predetermined costs in pricing in the shoe industry. N.A.C.A. Bulletin (September 1): 28-40.

Wright, W. 1960. Direct costs are better for pricing. N.A.A. Bulletin (April): 17-26.

Yin, R., H. Li and C. S. Tang. 2015. Optimal pricing of two successive-generation products with trade-in options under uncertainty. Decision Sciences 46(3): 565-595.

Young, S. L. 1968. The need for should-cost estimating/pricing in aerospace. Management Accounting (November): 38-42.

Zerni, M. 2012. Audit partner specialization and audit fees: Some evidence from Sweden. Contemporary Accounting Research 29(1): 312-340.