Research Methodology Bibliography A-J

A-J  |  K-Z

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

Research Methods Main Page

Abdel-Khalik, A. R. 1974. On the efficiency of subject surrogation in accounting research. The Accounting Review (October): 743-750.

Abdel-Khalik, A. R. 1976. An analysis of the attitudes of a sample of the AAA members toward The Accounting Review. The Accounting Review (July): 604-616.

Abdel-Khalik, A. R. and B. B. Ajinkya. 1983. An evaluation of "the everyday accountant and researching his reality". Accounting, Organizations and Society 8(4): 375-384.

Abdel-Khalik, A. R. and G. B. Ajinkya. 1979. Empirical Research in Accounting: A Methodological Viewpoint. Accounting Education Series (4). American Accounting Association.

Abdel-Khalik, A. R. and I. Solomon. 1989. Research Opportunities in Auditing: A Second Decade. American Accounting Association.

Abdolmohammadi, M. J. 1985. Bayesian inference research in auditing: Some methodological suggestions. Contemporary Accounting Research 2(1): 76-94.

Abelson, R. P. 1995. Statistics as Principled Argument. Lawrence Erlbaum.

Abernethy, M. A. 2023. A fortunate life: 2023 Lifetime Contribution to Management Accounting Award. Journal of Management Accounting Research 35(2): 1-4.

Abernethy, M. A. and M. S. Wallis. 2019. Critique on the "manager effects" research and implications for management accounting research. Journal of Management Accounting Research 31(1): 3-40.

Ackoff, R. L. 1984. Scientific Method: Optimizing Applied Research Decisions. Krieger Publishing Company.

Agarwal, R., R. Echambadi, A. M. Franco and M. Sarkar. 2006. Reap rewards: Maximizing benefits from reviewer comments. The Academy of Management Journal 49(2): 191-196.

Agresti, A. and B. Finlay. 1986. Statistical Methods for the Social Sciences. Dellen Publishing.

Ahrens, T. 2008. Overcoming the subjective-objective divide in interpretive management accounting research. Accounting, Organizations and Society 33(2-3): 292-297.

Ahrens, T. and J. F. Dent. 1998. Accounting and organizations: Realizing the richness of field research. Journal of Management Accounting Research (10): 1-39. (Summary).

Akter, M., J. Y. Lee and Y. Monden. 1999. Motivational impacts of the type and tightness of target cost information: A laboratory experiment. Advances in Management Accounting (8): 159-171.

Albright, T. L., G. P. Moynihan, R. G. Batson and E. Henderson . 1998. Activity-based relationships among management information systems and service organization revenues: A Markov process. Advances in Management Accounting (6): 195-213.

Aldrich, J. H., and F. D. Nelson. 1984. Linear Probability, Logit and Probit Models. Newbury Park, CA: Sage.

Allen, T. J. and S. I. Cohen. 1969. Information flow in research and development laboratories. Administrative Science Quarterly 14(1): 12-19.

Alles, M. 2018. Examining the role of the AIS research literature using the natural experiment of the 2018 JIS conference on cloud computing. International Journal of Accounting Information Systems (31): 58-74.

Alles, M. G., A. Kogan and M. A. Vasarhelyi. 2008. Exploiting comparative advantage: A paradigm for value added research in accounting information systems. International Journal of Accounting Information Systems 9(4): 202-215.

Alley, M. 1997. The Craft of Scientific Writing 3rd ed. Springer Verlag.

Alley, M. 2002. The Craft of Scientific Presentations: Critical Steps to Succeed and Critical Errors to Avoid. Springer Verlag.

Alreck, P. L. and R. B. Settle. 1994. The Survey Research Handbook. McGraw-Hill.

Amabile, T. M., C. Patterson, J. Mueller, T. Wojcik, P. W. Odomirok, M. Marsh and S. J. Kramer. 2001. Academic-practitioner collaboration in management research: A case of cross-profession collaboration. The Academy of Management Journal 44(2): 418-431.

Anders, S. B. 2018. More free research options. The CPA Journal (November): 72-73.

Andersen, A. V. 1963. Why write? The Accounting Review (October): 827-830.

Andersen, I., P. Karnoe and F. Borum. 1999. On the Art of Doing Field Studies: An Experience-Based Research Methodology (Copenhagen Studies in Economics and Management). Handelshojskolens Forlag.

Anderson, J. M. 1964. Dilemmas in modern accounting research. Journal of Accounting Research (Autumn): 236-238.

Anderson, M., R. Balakrishnan and R. Krishnan. 2023. Rajiv Banker: Management accounting virtuoso. Journal of Management Accounting Research 35(2): 33-41.

Anderson, M. J. 1985. Some evidence on the effect of verbalization on process: A methodological note. Journal of Accounting Research (Autumn): 843-852.

Anderson, T. N. Jr. and T. E. Kida. 1982. The cross-lagged research approach: Description and illustration. Journal of Accounting Research (Part I, Autumn): 403-414.

Aneshensel, C. S. 2002. Theory Based Data Analysis for the Social Sciences. Pine Forge Press.

Ansari, S. L. 1991. Field research in management accounting: The ethnographic tradition. A paper presented at the Conference on Field Research Skills in Management Accounting sponsored by the Management Accounting Section of the American Accounting Association, Boulder CO.

Ansoff, H. I. and R. C. Brandenburg. 1967. A program of research in business planning. Management Science (February): B219-B239.

Anton, H. R. 1964. Some aspects of measurement and accounting. Journal of Accounting Research (Spring): 1-9.

Anton, H. R. 1972. Research in accounting - 1971. The Accounting Review (January): 197-209.

Anton, H. R. 1973. Research in accounting - 1972. The Accounting Review (January): 191-206.

Apon, A., S. Ahalt, V. Dantuluri, C. Gurdgiev, M. Limayem, L. Ngo and M. Stealey. 2010. High performance computing instrumentation and research productivity in U.S. universities. Journal of Information Technology Impact 10(2): 87-98.

Argyris, C. 1976. Single-loop and double-loop models in research on decision making. Administrative Science Quarterly 21(3): 363-375.

Argyris, C. 1976. Errata: Single-loop and double-loop models in research on decision making. Administrative Science Quarterly 21(4): 716.

Argyris, C. 1991. Teaching smart people how to learn. Harvard Business Review (May-June): 99-109.

Ariail, D. L. and D. L. Crumbley. 2016. Fraud triangle and ethical leadership perspectives on detecting and preventing academic research misconduct. Journal of Forensic & Investigative Accounting 8(3): 480-500.

Arisman, G. M. 1948. Market research and testing. N.A.C.A. Bulletin (February 15): 745-750.

Armstrong, C., J. D. Kepler, D. Samuels and D. Taylor. 2022. Causality redux: The evolution of empirical methods in accounting research and the growth of quasi-experiments. Journal of Accounting and Economics (November-December): 101521.

Armstrong, C. S. and J. D. Kepler. 2018. Theory, research design assumptions, and causal inferences. Journal of Accounting and Economics (November-December): 336-373.

Arnold, P. J. 2009. Global financial crisis: The challenge to accounting research. Accounting, Organizations and Society 34(6-7): 803-809.

Arrington, C. E. and J. R. Francis. 1989. Letting the chat out of the bag: Deconstruction, privilege and accounting research. Accounting, Organizations and Society 14(1-2): 1-28.

Arrington, C. E. and W. Schweiker. 1992. The rhetoric and rationality of accounting research. Accounting, Organizations and Society 17(6): 511-533.

Ashton, R. and A. Ashton. eds. 1995. Judgment and Decision-Making Research in Accounting and Auditing. Cambridge, MA: Cambridge University Press.

Ashton, R. H. 1982. Discussion of an assessment of laboratory experiments in accounting. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 102-107.

Ashton, R. H. 1998. Writing accounting research for publication and impact. Journal of Accounting Education 16(2): 247-260.

Ashton, R. H. and S. S. Kramer. 1980. Students as surrogates in behavioral accounting research: Some evidence. Journal of Accounting Research (Spring): 1-15.

Atkinson, A. A., R. Balakrishnan, P. Booth, J. M. Cole, T. Groot, T. Malmi, H. Roberts, E. Uliana and A. Wu. 1997. New directions in management accounting research. Journal of Management Accounting Research (9): 79-108. (Summary).

Atkinson, A. A. and W. Shaffir. 1998. Standards for field research in management accounting. Journal of Management Accounting Research (10): 41-68. (Summary).

Babbie, Earl R. 1997. The Practice of Social Research. Wadsworth Publishing Co.

Backer, M. and M. L. Gosman. 1978. Financial reporting and business liquidity. Management Accounting (November): 56.

Badua, F. A., G. J. Previts and M. A. Vasarhelyi. 2011. Tracing the development of accounting thought by analyzing content, communication, and quality in accounting research over time. The Accounting Historians Journal 38(1): 31-56.

Bagozzi, R. P., Y. Yi and L. W. Phillips. 1991. Assessing construct validity in organizational research. Administrative Science Quarterly 36(3): 421-458.

Bailey, A. D., K. Hackenbrack, P. de and J. Dillard. 1987. Artificial intelligence, cognitive science and computational modeling in auditing research: A research approach. Journal of Information Systems 1(2): 20-40.

Bailey, C. D. 2015. Psychopathy, academic accountants' attitudes toward unethical research practices, and publication success. The Accounting Review (July): 1307-1332.

Bailey, C. D., D. R. Hermanson and T. J. Louwers. 2008. An examination of the peer review process in accounting journals. Journal of Accounting Education 26(2): 55-72.

Bailey, C. N., J. R. Hasselback and J. N. Karcher. 2001. Research misconduct in accounting literature: A survey of the most prolific researchers' actions and beliefs. Abacus 37(1): 26-54.

Bailey, W. T. 1982. An appraisal of research designs used to investigate the information content of audit reports. The Accounting Review (January): 141-146.

Bailyn, L. 1977. Research as a cognitive process. Quality and Quantity (11): 97-117.

Baiman, S. 1982. Agency research in managerial accounting: A survey. Journal of Accounting Literature (1): 154-213.

Baiman, S. 1990. Agency research in managerial accounting: A second look. Accounting Organizations and Society 15(4): 314-371.

Baiman, S. 2014. Some ideas for further research in managerial accounting. Journal of Management Accounting Research 26(2): 119-121.

Baines, A. and K. Langfield-Smith. 2003. Antecedents to management accounting change: A structural equation approach. Accounting, Organizations and Society 28(7-8): 675-698.

Balakrishnan, R. and M. Penno. 2014. Causality in the context of analytical models and numerical experiments. Accounting, Organizations and Society 39(7): 531-534.

Ball, R. 1971. Index of empirical research in accounting. Journal of Accounting Research (Spring): 1-31.

Ballas, A. and V. Theoharakis. 2003. Faculty perceptions of readership patterns of accounting journals: A global view. Contemporary Accounting Research (June).

Bamber, L. S., O. E. Barron and D. E. Stevens. 2011. Trading volume around earnings announcements and other financial reports: Theory, research design, empirical evidence, and directions for future research. Contemporary Accounting Research 28(2): 431-471.

Bamber, L. S., T. E. Christensen and K. M. Gaver. 2000. Do we really 'know' what we think we know? A case study of seminal research and its subsequent overgeneralization. Accounting, Organizations and Society 25(2): 103-129.

Bamberger, P. 2008. From the editors: Beyond contextualization: Using context theories to narrow the micro-macro gap in management research. The Academy of Management Journal 51(5): 839-846.

Banker, R. D., D. Byzalov, S. Fang and Y. Liang. 2018. Cost management research. Journal of Management Accounting Research 30(3): 187-209.

Banker, R. D., H. Chang and S. Das. 1998. Standard estimation, standard tightness, and benchmarking: A method with an application to nursing services. Journal of Management Accounting Research (10): 133-152. Use of Stochastic Data Envelopment Analysis.

Banker, R. D. and G. Potter. 1993. Economic implications of single cost driver systems. Journal of Management Accounting Research (5): 15-32. Used analytical models.

Banker, R. D., G. Potter and R. G. Schroeder. 1993. Reporting manufacturing performance measures to workers: An empirical study. Journal of Management Accounting Research (5): 33-55. Questionnaire responses from 362 workers from 40 manufacturing plants.

Banker, R. D., W. W. Cooper and G. Potter. 1992. A perspective on research in governmental accounting. The Accounting Review (July): 496-510. (Part of a forum on accounting in the public sector).

Barish, N. N. 1949. Cost control for sponsored research in a university. N.A.C.A. Bulletin (February 1): 673-682.

Barley, S. R. 2006. When I write my masterpiece: Thoughts on what makes a paper interesting. The Academy of Management Journal 49(1): 16-20.

Baron, R. M. and D. A. Kenny. 1986. The moderator-mediator variable distinction in social psychological research. Journal of Personality and Social Psychology (51): 1173-1182.

Barr, A. 1940. Accounting research in the Securities and Exchange Commission. The Accounting Review (March): 89-94.

Barr, A. 1961. Accounting research. The Accounting Review (January): 17-20.

Bartenstein, E. 1979. An annotated bibliography for historical research in cost accounting: With an emphasis on product costing under conditions of idle plant capacity. The Academy of Accounting Historians.

Barth, M. E. 2018. Accounting in 2036: A learned profession: Part I: The role of research. The Accounting Review (November): 383-385.

Bartunek, J. M. 2007. Academic-practitioner collaboration need not require joint or relevant research: Toward a relational scholarship of integration. The Academy of Management Journal 50(6): 1323-1333.

Bartunek, J. M., P. Bobko and N. Venkatraman. 1993. Toward innovation and diversity in management research methods. The Academy of Management Journal 36(6): 1362-1373.

Bartunek, J. M., S. L. Rynes and R. D. Ireland. 2006. What makes management research interesting, and why does it matter? The Academy of Management Journal 49(1): 9-15.

Basu, S. 2012. How can accounting researchers become more innovative? Accounting Horizons (December): 851-870.

Basu, S. 2015. Is there a scientific basis for accounting? Implications for practice, research, and education. Journal of International Accounting Research 14(2): 235-265.

Baumgartel, H. 1957. Leadership style as a variable in research administration. Administrative Science Quarterly 2(3): 344-360.

Baxter, J. and W. F. Chua. 2003. Alternative management accounting research - Whence and whither. Accounting, Organizations and Society 28(2-3): 97-126.

Baxter, J. A. and W. F. Chua. 1998. Doing field research: Practice and meta-theory in counterpoint. Journal of Management Accounting Research (10): 69-87.

Baxter, R. J. and J. E. Hunton. 2011. Capturing affect via the experience sampling method: Prospects for accounting information systems researchers. International Journal of Accounting Information Systems 12(2): 90-98.

Beattie, V. A. and R. J. Ryan. 1991. The impact of non-serial publications on research in accounting and finance. Abacus 27(1): 32-50.

Beaver, W. H. 1982. Discussion of market-based empirical research in accounting: A review, interpretation, and extension. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 323-331.

Beaver, W. H. 2002. Perspectives on recent capital market research. The Accounting Review (April): 453-474.

Beaver, W. H., J. W. Kennelly and W. M. Voss. 1968. Predictive ability as a criterion for the evaluation of accounting data. The Accounting Review (October): 675-683.

Becker, H. S. 1986. Persona and authority. Chapter 2 in Writing for Social Scientists. Chicago: University of Chicago Press.

Becker, H. S. 1998. Tricks of the Trade: How to Think About Your Research While You're Doing It. University of Chicago Press.

Becker, S. W. 1970. The parable of the pill. Administrative Science Quarterly 15(1): 94-96.

Beckwith, R. E. 1973. Bounds on sample size in modified Bernoulli sampling, with applications in opinion surveys. Decision Sciences 4(1): 31-43.

Bedford, N. M. and N. Dopuch. 1961. Research methodology and accounting theory - Another perspective. The Accounting Review (July): 351-361.

Bedford, N. M. and V. Baladouni. 1962. A communication theory approach to accountancy. The Accounting Review (October): 650-659.

Bell, S. 1926. Research work at Ohio State University. The Accounting Review (March): 39-42.

Belloque, G., M. K. Linnenluecke, M. Marrone, A. K. Singh and R. Xue. 2021. 55 years of Abacus: Evolution of research streams and future research directions. Abacus 57(3): 593-618.

Bernard, V. L. 1987. Cross-sectional dependence and problems in inference in market-based accounting research. Journal of Accounting Research (Spring): 1-48.

Bernard, V. L. 1990. Discussion of A synthesis of alternative testing procedures for event studies. Contemporary Accounting Research 6(2): 641-647.

Benjamin, W. 2004. Introduction to Online Competitive Intelligence Research. South-Western Educational Publishing.

Bentley, J. W. 2021. Improving the statistical power and reliability of research using Amazon Mechanical Turk. Accounting Horizons (December): 45-62.

Berger, P. G. 2011. Challenges and opportunities in disclosure research - A discussion of ‘the financial reporting environment: Review of the recent literature’. Journal of Accounting and Economics (February): 204-218.

Bergh, D. D. 1995. Problems with repeated measures analysis: Demonstration with a study of the diversification and performance relationship. The Academy of Management Journal 38(6): 1692-1708.

Berk, R. A. 1983. An introduction to sample selection bias in sociological data. American Sociological Review (48): 386-398.

Bernardin, H. J. 1987. Development and validation of a forced choice scale to measure job-related discomfort among customer service representatives. The Academy of Management Journal 30(1): 162-173.

Bertomeu, J. 2020. Machine learning improves accounting: Discussion, implementation and research opportunities. Review of Accounting Studies 25(3): 1135-1155.

Beyer, B., D. Herrmann, G. K. Meek and E. T. Rapley. 2010. What it means to be an accounting professor: A concise career guide for doctoral students in accounting. Issues in Accounting Education (May): 227-244. (Summary).

Beyer, J. M. 1982. The utilization of organizational research, part 1: Introduction. Administrative Science Quarterly 27(4): 588-590.

Beyer, J. M. and H. M. Trice. 1982. The utilization process: A conceptual framework and synthesis of empirical findings. Administrative Science Quarterly 27(4): 591-622. (Part of a special section on the utilization of organizational research, part 1).

Beyer, J. M., R. G. Chanove and W. B. Fox. 1995. The review process and the fates of manuscripts submitted to AMJ. The Academy of Management Journal 38(5): 1219-1260.

Bhimani, A. 1999. Mapping methodological frontiers in cross-national management control research. Accounting, Organizations and Society 24(5-6): 413-440.

Bhojraj, S., C. M. C. Lee and D. K. Oler. 2003. What's my line? A comparison of industry classification schemes for capital market research. Journal of Accounting Research (December): 745-774.

Bickman, L. J., and D. J. Rog, eds. 1998. Handbook of Applied Social Research Methods. Thousand Oaks: Sage.

Bilinski, P. and D. Lyssimachou. 2014. Risk interpretation of the CAPM's Beta: Evidence from a new research method. Abacus 50(2): 203-226.

Binder, J. J. 1985. On the use of the multivariate regression model in event studies. Journal of Accounting Research (Spring): 370-383.

Birnbaum, P. H. 1981. Integration and specialization in academic research. The Academy of Management Journal 24(3): 487-503.

Birnberg, J. G. 1999. Management accounting practice and research as we end the twentieth century. Advances in Management Accounting (8): 1-26.

Birnberg, J. G. 2004. Expanding our frontiers: Management accounting research in the next decade? Advances in Management Accounting (13): 1-26.

Birnberg, J. G. 2009. The case for post-modern management accounting: Thinking outside the box. Journal of Management Accounting Research (21): 3-18.

Birnberg, J. G. 2011. A proposed framework for behavioral accounting research. Behavioral Research In Accounting 23(1): 1-43.

Birnberg, J. G. and M. D. Shields. 2020. Journal of Management Accounting Research at 30 years: Reflections on its context, creation, challenges, and contributions. Journal of Management Accounting Research 32(1): 1-10.

Birnberg, J. G. and R. Nath. 1968. Laboratory experimentation in accounting research. The Accounting Review (January): 38-45.

Birnberg, J. G., M. D. Shields and S. M. Young. 1990.The case for multiple methods in empirical management accounting research (With an Illustration from Budget Setting). Journal of Management Accounting Research (2): 33-66. (Summary).

Birnberg, J. G., V. B. Hoffman and D. V. Moser. 1998. Comparing and contrasting two new resources for the behavioral accounting researcher. Behavioral Research In Accounting (10): 1-22.

Blaskovich, J. and N. Mintchik. 2011. Information technology outsourcing: A taxonomy of prior studies and directions for future research. Journal of Information Systems (Spring): 1-36.

Bline, D. M., D. Duchon and W. F. Meixner. 1991. The measurement of organizational and professional commitment: An examination of the psychometric properties of two commonly used instruments. Behavioral Research In Accounting (3): 1-12.

Bloomfield, R., K. Rennekamp and B. Steenhoven. 2018. No system is perfect: Understanding how registration based editorial processes affect reproducibility and investment in research quality. Journal of Accounting Research (May): 313-362.

Bloomfield, R., M. W. Nelson and E. Soltes. 2016. Gathering data for archival, field, survey, and experimental accounting research. Journal of Accounting Research (May): 341-395.

Bloomfield, R. J. 2015. Rethinking managerial reporting. Journal of Management Accounting Research 27(1): 139-150. (Part of the special section on management accounting research: Knowledge base, themes, and future directions).

Boatsman, J. R., L. P. Grasso, M. B. Ormiston and J. H. Reneau. 1992. A perspective on the use of laboratory market experimentation in auditing research. The Accounting Review (January): 148-156. (Part of a forum on laboratory markets and auditing research).

Boehm, V. R. 1980. Research in the "real world" - A conceptual model. Personnel Psychology (33): 495-504. (Comparison of academic and practitioner research models).

Boer, G. and D. Jeter. 1993. What's new about modern manufacturing? Empirical evidence of manufacturing changes. Journal of Management Accounting Research (5): 61-83.

Booth, W. C., G. G. Colomb and J. M. Williams. 2008. The Craft of Research, 3rd edition. University of Chicago Press.

Borkowski, S. C., M. J. Welsh and Q. Zhang. 2001. An analysis of statistical power in behavioral accounting research. Behavioral Research In Accounting (13): 63-84.

Bonini, C., R. Jaedicke and H. Wagner, eds. 1964. Management Controls: New Directions in Basic Research. New York: McGraw Hill.

Bonner, S. E. 1999. Commentaries based on the 1999 Doctoral Consortium: Judgment and decision-making research in accounting. Accounting Horizons (December): 385-398.

Bonner, S. E. and G. B. Sprinkle. 2002. The effects of monetary incentives on effort and task performance: Theories, evidence, and a framework for research. Accounting, Organizations and Society 27(4-5): 303-345.

Bonner, S. E., J. W. Hesford, W. A. Van der Stede and S. M. Young. 2006. The most influential journals in academic accounting. Accounting, Organizations and Society 31(7): 663-685.

Bonner, S. E., R. Hastie, G. B. Sprinkle and S. M. Young. 2000. A review of the effects of financial incentives on performance in laboratory tasks: Implications for management accounting. Journal of Management Accounting Research (12): 19-64. Review of 131 experiments.

Booth, W. C., G. G. Colomb and J. M. Williams. 2008. The Craft of Research, 3rd edition. University of Chicago Press.

Bouillon, M. and S. Ravenscroft. 2010. Undergraduate preparation and dissertation methodologies of accounting PhDs over the past 40 years. Global Perspectives on Accounting Education (7): 19-29.

Boulding, K. E. 1956. General systems theory - The skeleton of science. Management Science (April): 197-208.

Bovaird, R. L., A. S. Goldman and T. B. Slattery. 1962. Concepts in operational support research. Management Science (January): 113-137.

Bowen, R. M. and G. L. Sundem. 1982. Editorial and publication lags in the accounting and finance literature. The Accounting Review (October): 778-784.

Bower, J. B. 1968. Research in accounting: 1967. The Accounting Review (January): 165-181.

Boyd, R. L. 1957. List of research projects in accounting: 1955-1956. The Accounting Review (July): 467-476.

Boyd, R. L., K. P. Pillai, B. E. Sawyer, P. S. Anderson, H. A. Black, R. L. Brummet, V. L. Christian, Jr., H. M. Daniels, D. R. Dilley, P. A. Firmin, C. E. Gilliland, Jr., C. R. Grimstad, R. E. Karrenbrock, J. J. Kempner, C. E. Myers, D. D. Ray, R. F. Salmonson, J. Shannon, A. W. Swang, V. H. Vincent and R. L. Williamson. 1958. Abstracts of dissertations in accounting. The Accounting Review (April): 265-289.

Bradbury, M. E. and P. Rouse. 2002. An application of data envelopment analysis to the evaluation of audit risk. Abacus 38(2): 263-279.

Bradshaw, M. T., A. G. Huang and H. Tan. 2019. The effects of analyst country institutions on biased research: Evidence from target prices. Journal of Accounting Research (March): 85-120.

Bradshaw, T. F. 1954. Planning for research. The Accounting Review (April): 201-207.

Brandon, D. M., J. H. Long, T. M. Loraas, J. Mueller-Phillips and B. Vansant. 2014. Online instrument delivery and participant recruitment services: Emerging opportunities for behavioral accounting research. Behavioral Research In Accounting 26(1): 1-23.

Braunstein, D. N. and R. W. Fortner. 1968. The design of behavioral research. The Accounting Review (April): 377-383.

Bricker, R. 1989. An empirical investigation of the structure of accounting research. Journal of Accounting Research (Autumn): 246-262.

Bricker, R. and K. Brown. 1997. The use of historical data in accounting research: The case of the American Sugar Refining Company. The Accounting Historians Journal 24(2): 1-24.

Bricker, R. J. 1988. Influences from early accounting literature on contemporary research. The Accounting Historians Journal 15(2): 83-98.

Briers, M. L., C. W. Chow, N. R. Hwang and P. K. Luckett. 1999. The effects of alternative types of feedback on product-related decision performance: A research note. Journal of Management Accounting Research (11): 75-92.

Brightman, H. 1971. The need for repeated measurement designs in organizational research. The Academy of Management Journal 14(3): 398-402.

Brody, R. G., S. R. Melendy and F. S. Perri. 2012. Commentary from the American Accounting Association's 2011 annual meeting panel on emerging issues in fraud research. Accounting Horizons (September): 513-531.

Bromwich, M. and R. W. Scapens. 2016. Management Accounting Research: 25 years on. Management Accounting Research (June): 1-9.

Brown, L. D. 1996. Influential accounting articles, individuals, Ph.D. granting institutions and faculties: A citational analysis. Accounting, Organizations and Society 21(7-8): 723-754.

Brown, L. D. 2005. The importance of circulating and presenting manuscripts: Evidence from the accounting literature. The Accounting Review (January): 55-83.

Brown, L. D. and J. C. Gardner. 1985. Using citation analysis to assess the impact of journals and articles on contemporary accounting research (CAR). Journal of Accounting Research (Spring): 84-109.

Brown, L. D., J. C. Gardner and M. A. Vasarhelyi. 1987. An analysis of the research contributions of Accounting, Organizations and Society, 1976-1984. Accounting, Organizations and Society 12(2): 193-204.

Brown, L. D., J. C. Gardner and M. A. Vasarhelyi. 1989. Attributes of articles impacting contemporary accounting literature. Contemporary Accounting Research 5(2): 793-815.

Brown, R. and S. Brignall. 2007. Reflections on the use of a dual-methodology research design to evaluate accounting and management practice in UK university central administrative services. Management Accounting Research (March): 32-48.

Brown, S., K. Lo and T. Lys. 1999. Use of R² in accounting research: Measuring changes in value relevance over the last four decades. Journal of Accounting and Economics 28(2)(December): 83-115.

Brown, S., K. Lo and T. Lys. 2002. Erratum to “Use of R² in accounting research: Measuring changes in value relevance over the last four decades”: [Journal of Accounting and Economics 28 (1999) 83–115]. Journal of Accounting and Economics (February): 141.

Bruns, W. J. 1989. A review of Robert K. Yin's Case Study Research: Design and Methods. Journal of Management Accounting Research (1): 157-163.

Bryant, S. M., J. E. Hunton and D. N. Stone. 2004. Internet-based experiments: Prospects and possibilities for behavioral accounting research. Behavioral Research in Accounting (16): 107-130.

Buchanan, D., et. al. 1988. Getting in, getting on, getting out, and getting back. In Doing Research in Organizations. Edited by A. Bryman. Routledge: 53-67.

Buchheit, S., D. Collins and A. Reitenga. 2002. A cross-discipline comparison of top-tier academic journal publication rates: 1997-1999. Journal of Accounting Education 20(2): 123-130.

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