Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
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Akaaboune, O., R. Quarles and R. D. Burnett. 2021. Assessing the relevance of county-level eco-efficiency to single-family housing prices. Accounting and the Public Interest (21): 137-155.
Alcock, J. and E. Steiner. 2017. The interrelationships between REIT capital structure and investment. Abacus 53(3): 371-394.
Allen, W. E. III. and M. B. Foster. 2005. The best of both worlds: A combination of cost segregation and like-kind exchanges can save on real estate taxes. Journal of Accountancy (August): 43-46.
Amarante, M. and A. P. Curatola. 2022. Taxes: Converting a primary residence into a rental property: Renting out your personal residence for a short period or converting it into rental property can raise federal income tax issues. Strategic Finance (July): 17-18.
Apgar, M. IV. 2009. What every leader should know about real estate. Harvard Business Review (November): 100-107.
Baik, B., B. K. Billings and R. M. Morton. 2008. Reliability and transparency on non-GAAP disclosures by real estate investment trusts (RIETs). The Accounting Review (March): 271-301.
Banham, R. 2011. Space race: The weak real estate market offers CFO's a great opportunity. Here's how to maximize it. CFO (January/February): 59-63.
Barral, D. M. 2020. New York State's real estate transfer tax: What CPAs need to know. The CPA Journal (May): 12.
Baum, A. and N. Colley. 2017. Can real estate investors avoid
specific risk? Abacus 53(3): 395-430.
Beretvas, A. 1952. Case
study in auditing procedure: (Real estate & personal property tax). The Accounting Review (April): 210-214.
Bonner, P. 2015. Tax practice corner: Intent to rent. A profit motive must be well-substantiated to take ordinary losses and expense deductions on real estate converted from personal use. Journal of Accountancy (August): 70-71.
Botzem, S. and L. Dobusch. 2017. Financialization as strategy: Accounting for inter-organizational value creation in the European real estate industry. Accounting, Organizations and Society (59): 31-43.
Boyd, O. W. 1926. Accounting problems of the Florida real estate boom. The Accounting Review (September): 64-73.
Bressler, P. D. and M. Killey. 2019. The new qualified business income deduction: Concerns and strategies for real estate professionals. The CPA Journal (October): 52-55.
Bullock, C. J. 1928. The increase of taxes on real estate in American cities. Harvard Business Review (January): 129-142.
Cady, K. B., C. S. Pettygove and D. K. Westby. 1986. Quantifying uncertainty in the investment analysis. Real Estate Review (Spring): 85-89.
Churyk, N. T., A. Reinstein and L. Smith. 2018. Jones Enterprises Real Estate Investment Trust: Comparing U.S. and Canadian acquisition accounting, balance sheet and security commission reporting, and initial public offering location. Issues in Accounting Education (May): 35-42.
Clovey, R. and R. L. Russell. 2009. New real estate tax deduction. The CPA Journal (March): 60-61.
Cohen, S. M. and M. M. Shenkman. 2019. Estate and related planning for real estate developers under the TCJA. The CPA Journal (January): 56-59.
Comiskey, E. E. 2006. The classification by real estate investment trusts of distributions from unconsolidated entities. Accounting Horizons (June): 111-132.
Dou, Y., S. G. Ryan and B. Xie. 2018. The real effects of FAS 166/167 on banks mortgage approval and sale decisions. Journal of Accounting Research (June): 843-882.
Duffy, D. J. 1992. Personal investing: Are you ready for real estate? Management Accounting (August): 48-51.
Earley, C. E. 2001. Knowledge acquisition in auditing: Training novice auditors to recognize cue relationships in real estate valuation. The Accounting Review (January): 81-97.
Ebisike, O. A. 2010. Real Estate Accounting Made Easy, 2nd edition. Wiley.
Fields, T. D., S. Rangan and S. R. Thiagarajan. 1998. An empirical evaluation of the usefulness of non-GAAP accounting measures in the real estate investment trust industry. Review of Accounting Studies 3(1-2): 103-130.
Golec, J. H. 1994. Compensation policies and financial characteristics of real estate investment trusts. Journal of Accounting and Economics (January): 177-205.
Gore, R. and D. M. Scott. 1998. Toward a more informative measure of operating performance in the REIT industry: Net income vs. funds from operations. Accounting Horizons (December): 323-339. (REIT refers to real estate investment trusts).
Gottlieb, S., R. Meulmeester and M. Bohlin. 2009. Financial reporting for real estate. Journal of Accountancy (January): 50-55.
Gould, S. W. 1935. The application of tabulating and accounting machines to real estate and mortgage accounting procedure. N.A.C.A. Bulletin (November 15): 261-277.
Grau, F. C. 1975. Accounting for real estate joint ventures. Management Accounting (December): 47-50.
Greene, M. 2014. Minority interest discounts: Are they appropriate in valuing noncontrolling interest in real estate holding companies? The CPA Journal (March): 48-50.
Guest, R. and N. Rohde. 2017. The contribution of foreign real estate investment to housing price growth in Australian capital cities. Abacus 53(3): 304-318.
Hagy, J. 2019. Optimizing residential real estate deductions. Journal of Accountancy (April/May): 56-57.
Herz, R. H, G. J. Batavick, G. M. Croach, G. S. Schieneman, K. Schipper, L. F. Seidman and E. W. Trott. 2005. Statement of Financial Accounting Standards No. 152 - Accounting for Real Estate Time-Sharing Transactions (An amendment of FASB Statements No. 66 and 67). Journal of Accountancy (March): 103-104.
Holland, K., S. Lindop and N. S. A. Wahab. 2022. How do managers and shareholders respond to taxation? An analysis of the introduction of the UK Real Estate Investment Trust legislation. Abacus 58(2): 334-364.
Hooper, F. 1917. Foreign real estate holdings of a missionary society. Journal of Accountancy (February): 114-118.
Jones, S. 2017. Editorial: Current issues and controversies in real estate finance. Abacus 53(3): 299-303.
Journal of Accountancy. 1906. The real estate trust failure and the duty of bank directors. Journal of Accountancy (October): 454-458.
Journal of Accountancy. 2005. SOP 04-2-Accounting for Real Estate Time-Sharing Transactions. Journal of Accountancy (February): 96-103.
Journal of Accountancy. 2018. Line items: IRS does not acquiesce to real estate professional holding; IRS issues procedure granting automatic approval for certain defined benefit plan funding method changes; California wildfire victims have a tax extension. Journal of Accountancy (January): 65.
Kaefer, G. C. and T. G. Mahlmann. 1906. Problem in real estate accounting/reply. Journal of Accountancy (August): 302-303.
Keinan, Y. 2019. The real estate trade or business exception from IRC Section 163(j). The CPA Journal (August): 63-65.
Kess, S., J. A. J. Revels, J. R. Grimaldi and T. K. Lauletta. 2018. Selling and (perhaps) buying a home under the Tax Cuts and Jobs Act. The CPA Journal (October): 58-63.
Kingston, J. and S. Pippin. 2019. Foreign investment in U.S. real estate. Strategic Finance (September): 13-14.
Kinney, R. L. 1980. Why pension funds are looking at real estate. Management Accounting (April): 15-19.
Kirk, D. 2018. Mortgage broker is not a real estate professional. Journal of Accountancy (January): 56.
Klink, J. J. 1980. Real Estate Accounting and Reporting: A Guide For Developers, Investors and Lenders. John Wiley & Sons.
Knight, L. G. and R. A. Knight. 1991. Real estate mortgage investment conduits: Mortgage vehicles for the 1990s. Accounting Horizons (June): 55-63.
Larsen, J. E. 2017. Benford's Law and earnings management detection: The case of REITs. Journal of Forensic & Investigative Accounting 9(2): 779-790.
Masciantonio, A. K. 2019. The QBI deduction for rental real estate activity. Journal of Accountancy (August): 56-57.
Mucklow, W. 1916. Profits from real estate sales. Journal of Accountancy (May): 321-332.
Muller, K. A. III., E. J. Riedl and T. Sellhorn. 2011. Mandatory fair value accounting and information asymmetry: Evidence from the European real estate industry. Management Science (June): 1138-1153.
Murphy, E. and K. Gunter. 2008. Real tax savings in real estate. Journal of Accountancy (February): 68-72.
National Association of Accountants. 1979. No membership too large - no service too difficult: EDP helps the society of real estate appraisers to service its 19,000 members. Management Accounting (April): 52.
Nix, W. E. and R. A. Knight. 2016. Drafting real estate leases with taxes in mind. Journal of Accountancy (June): 74-76.
Olante, M. E. and U. Lassini. 2022. Investment property: Fair value or cost model? Recent evidence from the application of IAS 40 in Europe. Advances in Accounting (56): 100568.
Olsen, J. 2020. How the loophole in IRC Section 121 can benefit homeowners. The CPA Journal (January): 40-42.
Palmon, D. and L. J. Seidler. 1978. Current value reporting of real estate companies and a possible example of market inefficiency. The Accounting Review (July): 776-790.
Panitz, P. G. and B. Lubin. 2013. Higher stakes for tax treatment of rental real estate. Journal of Accountancy (December): 56-60, 62.
Patton, W. 2005. Investing in Real Estate With Lease Options and "Subject-To" Deals: Powerful Strategies for Getting More When You Sell, and Paying Less When You Buy. Wiley.
Pollert, W. R. and E. J. Glickman. 2001. Optimizing shareowner value from corporate real estate assets. Strategic Finance (April): 33-37.
Reichert, C. J. 2014. Trust can be a real estate professional. Journal of Accountancy (July): 80-81.
Reichert, C. J. 2019. Tax matters: Short-term use prevents grouping real property activities. Journal of Accountancy (December): 70.
Rosenthal, C., S. Solomon and A. Yang. 2016. New York State and city real estate transfer taxes. The CPA Journal (April): 58-59.
Ross, F. E. 1926. Installment sales of real estate. The Accounting Review (December): 24-36.
Saibeni, A. A. 2018. Mortgage amortization revisited: An alternative methodology. The CPA Journal (November): 54-59.
Schnee, E. J. 2010. Taxpayer off the clock for real estate loss. Journal of Accountancy (December): 59-60.
Schneider, A. 2005. Greenfield Hills Apartments: Activity based costing in a service setting. Journal of Applied Management Accounting Research (Winter): 67-76.
Schreiber, S. P. 2019. Safe harbor allows QBI deduction for rental real estate businesses. Journal of Accountancy (December): 66.
Schwarzbach, H. and R. Vangermeersch. 1991. The current value experiences of the Rouse Company, 1973-1989. Accounting Horizons (June): 45-54. (Accounting for real estate).
Shaw, W. H. and W. D. Terando. 2014. The cost of compliance to Sarbanes-Oxley: An examination of the real estate investment industry. Auditing: A Journal of Practice & Theory 33(1): 177-186.
Shenkman, M. M. 2015. Estate planning for real estate developers. The CPA Journal (October): 60-62.
Sloan, R. 1998. Discussion of “Evaluating non-GAAP performance measures in the REIT industry”. Review of Accounting Studies 3(1-2): 131-135.
Smith, F. L. 1933. The cost of operating real estate. N.A.C.A. Bulletin (November 1): 305-310.
Swanson, E. P. and F. Niswander. 1992. Voluntary current value disclosures in the real estate industry. Accounting Horizons (December): 49-61.
Taggart, H. F. 1926. Problems of real estate auditing. The Accounting Review (December): 37-47.
Taggart, H. F. 1927. Accounting for barter in real estate. The Accounting Review (December): 327-338.
Tan, K. J. K. 2017. Why do overconfident REIT CEOs issue more debt? Mechanisms and value implications. Abacus 53(3): 319-348.
Thomas, H. I. 1914. Real estate accounting; and may premiums from sales of capital stock be used for dividends? Journal of Accountancy (November): 357-365.
Van der Spek, M. 2017. Investing in real estate debt: Is it real estate or fixed income? Abacus 53(3): 349-370.
Vincent, L. 1999. The information content of funds from operations (FFO) for real estate investment trusts (REITs). Journal of Accounting and Economics (January): 69-104.
Walker, W. S. 2010. American law of real estate agency: Including options, purchases, sales, exchanges, leases, loans, etc. Gale, Making of Modern Law.
Walton, S. 1915. Students department: Words often used incorrectly. Journal of Accountancy (November): 385-386. (Invoice, inventory, customers, imprest system, real estate, same, voucher, and state of affairs).
Walton, S. 1919. Treasury stock, Transactions between partner and firm, Stock not fully paid, Interest as an element of cost, Future value of real estate, Depreciation reserve in sale of factory. Journal of Accountancy (October): 305-314.
Walton, S. and E. G. Alfredson. 1915. Real estate subdivisions. Journal of Accountancy (April): 320-324.
Walton, S. and H. A. Finney. 1918. Students department: Partnership liquidation, donated real estate, opening partnership books, and tire guarantee. Journal of Accountancy (July): 60-72.
Walton, S., B. L. Jennings, B. Segal and G. J. W. Students department: Cheques and drafts, developing real estate, organization expense, treasury stock, partnership settlements, discount on stock, and illegitimate C. P. A. questions. Journal of Accountancy (September): 230-241. (Illegitimate question on C.P.A. exam: Explain what is meant by memoriter accounts. Anonymous reply. 1915. Memoriter accounts. Journal of Accountancy (October): 322-323. The term is mentioned in Hatfield's Modern Accounting as a German term used for "the inclusion of unrealizable assets at a nominal value of one mark").
Westbrook, L. C. Jr. 1975. Financing real estate investment trusts. Management Accounting (May): 56-58.
Wiedemer, J. P. and J. E. Goeters. 2003. Real Estate Investment, 6e. South-Western Educational Publishing.
Wieder, M. 2018. First look at the Tax Cuts and Jobs Act: Impact on real estate. The CPA Journal (June): 11-13.
Wolfson, M. A. 1982. Tax, Incentive, and Risk-Sharing Considerations in the Design of Shared Real Estate Ownership Contracts. Graduate School of Business, Stanford University.
Wunder, H. 2016. Tax aspects of investing in REITs and REMICs. The CPA Journal (October): 38-43.
Zimmer, I. 1986. Accounting for interest by real estate developers. Journal of Accounting and Economics(March): 37-51.