The Accounting Review H-J

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1926-2021

Recent Updates by Year

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

AAA Digital Library | Journal Bibliographies

Hackenbrack, K. and M. W. Nelson. 1996. Auditors' incentives and their application of financial accounting standards. The Accounting Review (January): 43-59.

Hackett, R. P. 1933. Recent developments in governmental and institutional accounting. The Accounting Review (June): 122-127.

Hackett, R. P. 1933. A second course in accountancy. The Accounting Review (June): 160.

Hackett, R. P. 1935. Consistency in prepaid expenses. The Accounting Review (June): 206-209.

Hackett, R. P. 1937. Property accounts for municipalities. The Accounting Review (March): 64-68.

Hackett, R. P. 1938. Governmental accounting in the education of the public accountant. The Accounting Review (December): 390-392.

Hackett, R. P. 1944. Encumbrance accounting for industry. The Accounting Review (July): 294-298.

Hadley, G. D. and T. E. Balke. 1979. A comparison of academic and practitioner views of content levels in the undergraduate accounting curriculum. The Accounting Review (April): 383-389.

Haesebrouck, K., M. Cools and A. Van den Abbeele. 2018. Status differences and knowledge transfer: The effect of incentives. The Accounting Review (January): 213-234.

Hafner, G. F. 1964. Auditing E.D.P. The Accounting Review (October): 979-982.

Hafzalla, N., R. Lundholm and E. M. Van Winkle. 2011. Percent accruals. The Accounting Review (January): 209-236.

Hagen, E. 1949. National accounting systems and the European recovery program. The Accounting Review (July): 248-254.

Hagerman, R. L. 1975. A test of government regulation of accounting principles. The Accounting Review (October): 699-709.

Haglund, B. E. 1966. Inventory: Lower of cost or market. The Accounting Review (October): 772.

Hain, H. P. 1966. Accounting control in the Zenon Papyri. The Accounting Review (October): 699-703. (A collection of more than one thousand accounting related documents covering a thirty year period during the third century B.C.)

Haka, S. F., L. A. Gordon and G. E. Pinches. 1985. Sophisticated capital budgeting selection techniques and firm performance. The Accounting Review (October): 651-669.

Haka, S., L. Friedman and V. Jones. 1986. Functional fixation and interference theory: A theoretical and empirical investigation. The Accounting Review (July): 455-474.

Hakansson, N. H. 1969. An induced theory of accounting under risk. The Accounting Review (July): 495-514.

Hakansson, N. H. 1977. Interim disclosure and public forecasts: An economic analysis and a framework for choice. The Accounting Review (April): 396-426.

Hakansson, N. H. 1978. Review article: Where we are in accounting: A review of "Statement on accounting theory and theory acceptance". The Accounting Review (July): 717-725.

Hakansson, N. H. 1983. Comments on Weick and Ross. The Accounting Review (April): 381-384. (Part of a special section that includes 8 papers on research perspectives from related disciplines).

Hales, J., L. W. Wang and M. G. Williamson. 2015. Selection benefits of stock-based compensation for the rank-and-file. The Accounting Review (July): 1497-1516.

Hales, J. W., S. Venkataraman and T. J. Wilks. 2012. Accounting for lease renewal options: The informational effects of unit of account choices. The Accounting Review (January): 173-197.

Hall, C. M. 2016. Does ownership structure affect labor decisions? The Accounting Review (November): 1671-1696.

Hall, S. C. and W. W. Stammerjohan. 1997. Damage awards and earnings management in the oil industry. The Accounting Review (January): 47-65.

Hall, T. W. and K. A. Shriver. 1990. Econometric properties of asset valuation rules under price movement and measurement errors: An empirical test. The Accounting Review (July): 537-556.

Haller, A. 2011. Globale Finanzberichterstattung/Global Financial Reporting by Hans-Georg Bruns, Robert H. Herz, Heinz-Joechim Neuberger, David Tweedie. The Accounting Review (November): 2188-2191.

Halperin, R. 1978. Misleading tax figures - A problem for accountants: A comment. The Accounting Review (April): 517-519.

Halperin, R. 1979. The effects of LIFO inventory costing on resource allocation: A public policy perspective. The Accounting Review (January): 58-71.

Halperin, R. 1981. The effects of LIFO inventory costing on resource allocation: A reply. The Accounting Review (October): 977-979.

Halperin, R. and B. Srinidhi. 1987. The effects of the U. S. income tax regulations' transfer pricing rules on allocative efficiency. The Accounting Review (October): 686-706.

Halperin, R. and B. Srinidhi. 1996. U.S. income tax transfer pricing rules for intangibles as approximations of arm's length pricing. The Accounting Review (January): 61-80.

Halperin, R. and J. Tzur. 1985. Monetary compensation and nontaxable employee benefits: An analytical perspective. The Accounting Review (October): 670-680.

Halperin, R. M. and B. Srinidhi. 1991. U. S. income tax transfer-pricing rules and resource allocation: The case of decentralized multinational firms. The Accounting Review (January): 141-157.

Halperin, R. M. and W. N. Lanen. 1987. The effects of the Thor Power Tool decision on the LIFO/FIFO choice. The Accounting Review (April): 378-384.

Halperin, R. M. and W. N. Lanen. 1990. A reply to "A comment on 'The effects of the Thor Power Tool decision on the LIFO/FIFO choice' ". The Accounting Review (October): 965-967.

Halterman, J. F. 1944. Accountants in OPA. The Accounting Review (July): 279-283.

Ham, J., D. Losell and W. Smieliauskas. 1985. An empirical study of error characteristics in accounting populations. The Accounting Review (July): 387-406.

Hamilton, E. L. and J. L. Smith. 2021. Error or fraud? The effect of omissions on management's fraud strategies and auditors' evaluations of identified misstatements. The Accounting Review (January): 225-249.

Hamilton, R. E. 1976. Casualty insurance recoveries with coinsurance clauses: A general approach. The Accounting Review (January): 148-150.

Hamlen, S. S. 1980. A chance-constrained mixed integer programming model for internal control design. The Accounting Review (October): 578-593.

Hamlen, S. S., W. A. Hamlen, Jr. and J. T. Tschirhart. 1977. The Use of core theory in evaluating joint cost allocation schemes. The Accounting Review (July): 616-627.

Hamlen, S. S., W. A. Hamlen, Jr. and J. Tschirhart. 1980. The use of the generalized Shapley allocation in joint cost allocation. The Accounting Review (April): 269-287.

Hammersley, J. S. 2006. Pattern identification and industry-specialist auditors. The Accounting Review (March): 309-336.

Hammersley, J. S. and M. A. Ricci. 2021. Using audit programs to improve auditor evidence collection. The Accounting Review (January): 251-272.

Hammersley, J. S., E. M. Bamber and T. D. Carpenter. 2010. The influence of documentation specificity and priming on auditors' fraud risk assessments and evidence evaluation decisions. The Accounting Review (March): 547-571.

Hammond, W. R. 1957. Electronic data processing and the accounting faculty. The Accounting Review (October): 576-579.

Hamre, J. C. 1972. A university accountant trainee program. The Accounting Review (July): 602-603.

Han, J. and H. Tan. 2007. Investors' reactions to management guidance forms: The influence of multiple benchmarks. The Accounting Review (March): 521-543.

Han, J. C. Y. and S. Wang. 1998. Political costs and earnings management of oil companies during the 1990 Persian gulf crisis. The Accounting Review (January): 103-117.

Hand, J. R. M. 1989. 1988 Competitive manuscript award: Did firms undertake debt-equity swaps for an accounting paper profit or true financial gain? The Accounting Review (October): 587-623.

Hand, J. R. M. 1990. A test of the extended functional fixation hypothesis. The Accounting Review (October): 740-763. (Part of a forum on market's fixation and accounting numbers).

Hand, J. R. M. 1991. Extended functional fixation and security returns around earnings announcements: A reply to Ball and Kothari. The Accounting Review (October): 739-746.

Hand, J. R. M. 2005. The value relevance of financial statements in the venture capital market. The Accounting Review (April): 613-648.

Hanlon, M. 2005. The persistence and pricing of earnings, accruals, and cash flows when firms have large book-tax differences. The Accounting Review (January): 137-166.

Hanlon, M. 2021. The possible weakening of financial accounting tax reforms. The Accounting Review (September): 389-401.

Hanlon, M., R. S. Verdi and B. P. Yost. 2021. CEO tax effects on acquisition structure and value. The Accounting Review (March): 333-363.

Hann, R. N., C. Li and M. Ogneva. 2021. Another look as the macroeconomic information content of aggregate earnings: Evidence from the labor market. The Accounting Review (March): 365-390.

Hann, R. N., H. Kim, W. Wang and Y. Zheng. 2020. Information frictions and productivity dispersion: The role of accounting information. The Accounting Review (May): 223-250.

Hann, R. N., Y. Y. Lu and K. R. Subramanyam. 2007. Uniformity versus flexibility: Evidence from pricing of the pension obligation. The Accounting Review (January): 107-137.

Hannan, R. L. 2005. The combined effect of wages and firm profit on employee effort. The Accounting Review (January): 167-188.

Hannan, R. L., G. P. McPhee, A. H. Newman and I. D. Tafkov. 2013. The effect of relative performance information on performance and effort allocation in a multi-task environment. The Accounting Review (March): 553-575.

Hannan, R. L., R. Krishnan and A. H. Newman. 2008. The effects of disseminating relative performance feedback in tournament and individual performance compensation plans. The Accounting Review (July): 893-913.

Hannum, W. H. and W. Wasserman. 1968. General adjustments and price level measurement. The Accounting Review (April): 295-302.

Hansen, D. R. and T. L. Shaftel. 1977. Sampling for integrated auditing objectives. The Accounting Review (January): 109-123.

Hansen, J. C., L. L. Lisic, T. A. Seidel and M. S. Wilkins. 2021. Audit committee accounting expertise and the mitigation of strategic auditor behavior. The Accounting Review (July): 289-314.

Hansen, S. C. 1993. Strategic sampling, physical units sampling, and dollar units sampling. The Accounting Review (April): 323-345.

Hanslein, J. D. 1930. The position of accounting in the small liberal arts college. The Accounting Review (June): 150-152.

Hanson, A. W. 1932. The relation of cost accounting to the budgetary control problem. The Accounting Review (March): 34-37.

Hanson, E. I. 1966. The budgetary control function. The Accounting Review (April): 239-243.

Hao, S, Q. Jin and G. Zhang. 2011. Investment growth and the relation between equity value, earnings, and equity book value. The Accounting Review (March): 605-635.

Hao, S., Q. Jin and G. Zhang. 2011. Relative firm profitability and stock return sensitivity to industry-level news. The Accounting Review (July): 1321-1347.

Hardy, J. W. and E. D. Hubbard. 1976. Internal reporting guidelines: Their coverage in cost accounting texts. The Accounting Review (October): 917-921.

Harold, G. 1939. Profits in a theory. The Accounting Review (September): 309-312.

Harp, N. L. and G. G. Barnes. 2018. Internal control weaknesses and acquisition performance. The Accounting Review (January): 235-258.

Harrell, A., C. Caldwell and E. Doty. 1985. Within-person expectancy theory predictions of accounting students' motivation to achieve academic success. The Accounting Review (October): 724-735.

Harrell, A. M. 1977. The decision-making behavior of Air Force officers and the management control process. The Accounting Review (October): 833-841.

Harris, D. G. and J. R. Livingstone. 2002. Federal tax legislation as an implicit contracting cost benchmark: The definition of excessive executive compensation. The Accounting Review (October): 997-1018.

Harris, E., C. M. Petrovits and M. H. Yetman. 2015. The effect of nonprofit governance on donations: Evidence from revised Form 990. The Accounting Review (March): 579-610.

Harris, G. L. 1931. An application of standard costs in the field of distribution (An actual case). The Accounting Review (June): 118-124.

Harris, J. K. and J. L. Krogstad. 1976. A profile and index of the CMA examination. The Accounting Review (July): 637-641.

Harris, J. K. and R. M. Hodgetts. 1972. A quasi-consulting project involving accounting and management students. The Accounting Review (April): 375-380.

Harris, J. P. 1940. Does federal accounting and auditing need overhauling? The Accounting Review (March): 1-21.

Harris, T. S. and J. A. Ohlson. 1987. Accounting disclosures and the market's valuation of oil and gas properties. The Accounting Review (October): 651-670.

Harris, T. S. and J. A. Ohlson. 1990. Accounting disclosures and the market's valuation of oil and gas properties: Evaluation of market efficiency and functional fixation. The Accounting Review (October): 764-780. (Part of a forum on market's fixation and accounting numbers).

Harris, T. S., U. Khan and D. Nissim. 2018. The expected rate of credit losses on banks' loan portfolios. The Accounting Review (September): 245-271.

Harrison, P. D., S. G. West and J. H. Reneau. 1988. Initial attributions and information-seeking by superiors and subordinates in production variance investigations. The Accounting Review (April): 307-320.

Harrison, W. L. 1926. A message from the American Society. The Accounting Review (March): 70-73.

Hartley, R. V. 1968. Operations research and its implications for the accounting profession. The Accounting Review April): 321-332.

Hartley, R. V. 1970. Some extensions of sensitivity analysis. The Accounting Review (April): 223-234.

Hartley, R. V. 1971. Decision making when joint products are involved. The Accounting Review (October): 746-755.

Hartley, R. V. 1973. A note on quadratic programming in a case of joint production: A reply. The Accounting Review (October): 771-774.

Hartman, B. P. and H. C. Zaunbrecher. 1976. Comparability and objectivity of exit value accounting: A comment. The Accounting Review (October): 927-929.

Hartman, D. 1939. Accounting for repossessions and trade-ins. The Accounting Review (September): 267-272.

Hartman, D. 1955. Difficulties with adjustment columns - A solution. The Accounting Review (April): 336-338.

Hartman, M. A. 1966. A simplified solution to cost or market problems. The Accounting Review (January): 127-129.

Hartman, R. F. Jr. 1967. A new course: Accounting services to management. The Accounting Review (January): 141-143.

Hartmann, A. A. 1942. Notes on dairy-animal valuation. The Accounting Review (July): 311-313.

Hartmann, F. 2011. Managing Organizational Culture for Effective Internal Control: From Practice to Theory by Jan Pfister. The Accounting Review (March): 738-741.

Harton, W. R. Jr. 1954. Program planning and control through the budgetary process. The Accounting Review (July): 423-428.

Hartzell, E. 1934. Profits in the steel industry. The Accounting Review (December): 326-333.

Hartzell, E. 1934. The background of accounting. The Accounting Review (June): 158-163.

Harvey, D. W. 1976. Financial planning information for production start-ups. The Accounting Review (October): 838-845.

Harvey, J. L. 1955. Starting your career in public accounting. The Accounting Review (July): 493-499.

Harvey, P. J. 2017. Book review: Shoe Dog: A Memoir by the Creator of Nike. The Accounting Review (July): 269-272.

Harwell, J. L., W. S. Nichols, III and S. D. Steffler. 1974. Recent developments in the presentation of earnings per share. The Accounting Review (October): 852-853.

Harwood, D. S. Jr. 1961. Yet more on tax allocation. The Accounting Review (October): 619-625.

Haseman, W. C. 1968. Accountants in residency program. The Accounting Review (July): 585-588.

Haseman, W. C. 1968. An interpretive framework for cost. The Accounting Review (October): 738-752.

Haseman, W. D. and A. B. Whinston. 1976. Design of a multidimensional accounting system. The Accounting Review (January): 65-79.

Hasenack, W. 1933. Depression balance sheets and present day values. The Accounting Review (September): 239-242.

Haskins, M. E. 1987. Client control environments: An examination of auditors' perceptions. The Accounting Review (July): 542-563.

Hasselback, J. R. 1976. An empirical examination of annual report presentation of the corporate income tax expense. The Accounting Review (April): 269-276.

Hasselback, J. R. 1976. Travel expenses for a visiting professor - An addendum. The Accounting Review (January): 181-183.

Hasseldine, C. R. 1967. Mix and yield variances. The Accounting Review (July): 497-515.

Hassell, J. M. and R. H. Jennings. 1986. Relative forecast accuracy and the timing of earnings forecast announcements. The Accounting Review (January): 58-75.

Hassler, E. C. and D. Buckmaster. 1975. Implications of "Volatility in quarterly accounting data": A comment. The Accounting Review (January): 127-129.

Hassler, R. H. 1950. The case method of teaching accounting. The Accounting Review (April): 170-172.

Hassler, R. H. 1954. Report of the 1953 President. The Accounting Review (April): 297-301.

Hatfield, H. R. 1928. An accounting paradox. The Accounting Review (December): 342-344.

Hatfield, H. R. 1932. A fable. The Accounting Review (September): 175.

Hatfield, H. R. 1934. Operating deficit and paid-in surplus. The Accounting Review (September): 237-241.

Hatfield, H. R. 1936. What they say about depreciation. The Accounting Review (March): 18-26.

Hatfield, H. R. 1940. Accounting trivia. The Accounting Review (September): 417-419.

Hatfield, H. R. 1944. Replacement and book value. The Accounting Review (January): 66-67.

Hatfield, H. R. and A. C. Littleton. 1932. A check-list of early bookkeeping texts. The Accounting Review (September): 194-206.

Hatfield, H. R. and J. R. Wildman. 1930. Should appreciation be brought into the accounts? The Accounting Review (March): 28-34.

Hatfield, R. C., R. W. Houston, C. M. Stefaniak and S. Usrey. 2010. The effect of magnitude of audit difference and prior client concessions on negotiations of proposed adjustments. The Accounting Review (September): 1647-1668.

Haun, R. D. 1933. Two present-day problems of general financial accounting. The Accounting Review (June): 117-118.

Haun, R. D. 1955. Broad vs. narrow concepts of internal auditing and internal control. The Accounting Review (January): 114-118.

Haun, R. D. and L. Herbert. 1952. Grading of the American Institute of Accountants' examination papers. The Accounting Review (October): 523-529.

Haw, I., V. S. Pastena and S. B. Lilien. 1990. Market manifestation of nonpublic information prior to mergers: The effect of ownership structure. The Accounting Review (April): 432-451.

Hawkins, D. and B. Allen. 1967. Computer assisted case analyses. The Accounting Review (October): 788-800.

Hawthorne, W. H. and H. C. Herring, III. 1975. A quantitative approach to the illustration of the percentage-of-completion method. The Accounting Review (July): 615-616.

Hay, L. E. 1955. Statutory requirements as to form and content of executors' reports to courts. The Accounting Review (October): 702-705.

Hay, L. E. 1956. The myth of the charge and discharge statement. The Accounting Review (October): 632-635.

Hay, L. E. 1960. Planning for profits - How some executives are doing it. The Accounting Review (April): 233-237.

Hay, L. E. 1961. Executorship reporting - Some historical notes. The Accounting Review (January): 100-104.

Hay, L. E. 1964. Graduate seminars in accounting research. The Accounting Review (October): 1027-1029.

Hay, R. D. 1955. Management thinking concerning corporate annual reports. The Accounting Review (July): 444-450.

Hayes, D. C. 1977. The contingency theory of managerial accounting The Accounting Review (January): 22-39.

Hayes, D. C. 1978. The contingency theory of managerial accounting: A reply. The Accounting Review (April): 530-533.

Hayes, R. D. and J. A. Millar. 1990. Measuring production efficiency in a not-for-profit setting. The Accounting Review (July): 505-519.

Hayes, R. D. and J. A. Millar. 1993. A rejoinder to "Measuring production efficiency in a not-for-profit setting: An extension". The Accounting Review (January): 89-92.

Hayya, J., W. Ferrara and E. Saniga. 1975. Extending the applicability of probabilistic management planning and control models: A comment. The Accounting Review (October): 826-831.

Hayya, J. C., W. L. Ferrara and E. M. Saniga. 1978. On the appropriate size of samples in X² tests: A reply to Kottas and Lau. The Accounting Review (January): 252-259.

He, X., J. A. Pittman, O. M. Rui and D. Wu. 2017. Do social ties between external auditors and audit committee members affect audit quality? The Accounting Review (September): 61-87.

He, X., S. P. Kothari, T. Xiao and L. Zuo. 2018. Long-term impact of economic conditions on auditors' judgment. The Accounting Review (November): 203-229.

Healy, P. M. and G. Serafeim. 2016. An analysis of firms' self-reported anticorruption efforts. The Accounting Review (March): 489-511.

Healy, R. E. 1938. The next step in accounting. The Accounting Review (March): 1-9.

Heard, E., C. Konstans and J. D. Edwards. 1974. Demonstrating the conceptual significance of the matrix inverse. The Accounting Review (April): 377-381.

Heath, L. A. 1942. What an accounting student should know. The Accounting Review (July): 313-315.

Heath, L. C. 1972. Distinguishing between monetary and nonmonetary assets and liabilities in general price-level accounting. The Accounting Review (July): 458-468.

Hecht, G., J. L. Hobson and L. W. Wang. 2020. The effect of performance reporting frequency on employee performance. The Accounting Review (July): 199-218.

Heck, J. L. and W. G. Bremser. 1986. Six decades of The Accounting Review: A summary of author and institutional contributors. The Accounting Review (October): 735-744.

Heck, W. R. 1963. Accounting for warranty costs. The Accounting Review (July): 577-578.

Heck, W. R. 1965. A forward approach to dollar-value Lifo. The Accounting Review (October): 879-880.

Heckert, J. B. 1929. Methods and advantages of early closing. The Accounting Review (September): 181-191.

Heckert, J. B. 1933. The accountant's part in determining standards. The Accounting Review (December): 342-344.

Heckert, J. B. 1949. A course in controllership. The Accounting Review (April): 208-209.

Heckert, J. B. 1950. Accounting Hall of Fame. The Accounting Review (July): 260-261.

Heckert, J. B., H. F. Taggart, C. L. van Sickle, R. M. Mikesell, F. W. Woodbridge, L. O. Foster and T. W. Leland. 1937. Instruction in methods of accounting control: A symposium. The Accounting Review (June): 114-123.

Heckert, J. B., W. S. Krebs, R. E. Taylor, A. C. Littleton, W. A. Paton, G. H. Newlove, C. Rufus Rorem, D. J. Hornberger and E. A. Saliers. 1930. Comments on the definition of earned surplus. The Accounting Review (June): 168-174.

Heckman, H. M. 1933. Standards of accounting training. The Accounting Review (June): 110-112.

Hedish, N. D. 1959. Account classification and principle codification. The Accounting Review (October): 660-662.

Heebink, D. V. 1964. The optimum capital budget. The Accounting Review (January): 90-93.

Heese, J. and G. Perez-Cavazos. 2020. When the boss comes to town: The effects of headquarters' visits on facility-level misconduct. The Accounting Review (November): 235-261.

Heflin, F., K. R. Subramanyam and Y. Zhang. 2003. Regulation FD and the financial information environment: Early evidence. The Accounting Review (January): 1-37.

Heflin, F., W. J. Kross and I. Suk. 2016. Asymmetric effects of regulation FD on management earnings forecasts. The Accounting Review (January): 119-152.

Heilman, E. A. 1929. Realized income. The Accounting Review (June): 80-87.

Heilman, E. A. 1930. Co-ordination between high-school bookkeeping and college accounting courses. The Accounting Review (December): 317-320.

Heilman, E. A. 1933. Comments and questions on the use of ratios. The Accounting Review (September): 246-247.

Heilman, E. A. 1942. Opening remarks. The Accounting Review (April): 100-101. (Roundtable on examinations in accounting).

Heilman, E. A. and C. W. Collins. 1935. Accounting and economics. The Accounting Review (June): 149-155.

Heiman, V. B. 1990. Auditors' assessments of the likelihood of error explanations in analytical review. The Accounting Review (October): 875-890.

Heimann, S. R. and E. J. Lusk. 1976. Decision flexibility: An alternative evaluation criterion. The Accounting Review (January): 51-64.

Hein, L. W. 1959. J. Lee Nicholson: Pioneer cost accountant. The Accounting Review (January): 106-111.

Hein, L. W. 1959. The course in computers - Is it accounting? Mathematics? Engineering? The Accounting Review (January): 132-134.

Hein, L. W. 1963. New British accounting recommendations. The Accounting Review (April): 252-261.

Hein, L. W. 1963. The auditor and the British Companies Acts. The Accounting Review (July): 508-520.

Heinle, M. S., C. Hofmann and A. H. Kunz. 2012. Identity, incentives, and the value of information. The Accounting Review (July): 1309-1334.

Heinle, M. S., K. C. Smith and R. E. Verrecchia. 2018. Risk-factor disclosure and asset prices. The Accounting Review (March): 191-208.

Heinle, M. S., N. Ross and R. E. Saouma. 2014. A theory of participative budgeting. The Accounting Review (May): 1025-1050.

Heinrichs, A., J. Park and E. F. Soltes. 2019. Who consumes firm disclosures? Evidence from earnings conference calls. The Accounting Review (May): 205-231.

Heins, E. B. 1966. A survey of accounting in junior colleges. The Accounting Review (April): 323-326.

Heintz, J. A. 1973. Price-level restated financial statements and investment decision making. The Accounting Review (October): 679-689.

Heintz, J. A. 1975. The effects of restating financial statements for price-level changes: A reply. The Accounting Review (October): 809-814.

Heitzman, S. M. and M. Ogneva. 2019. Industry tax planning and stock returns. The Accounting Review (September): 219-246.

Heller, K. H. 1981. Committee report, American Taxation Association, 1977-1978 Committee on Undergraduate Tax Education. The Accounting Review (July): 626-633.

Heller, K. H. and J. H. Boyd. 1976. Professors' home office expenses: A recent development. The Accounting Review (April): 376-382.

Helmkamp, J. G. 1969. Technical information center management: An accounting deficiency. The Accounting Review (July): 605-610.

Hemmer, T. 1996. Allocations of sunk capacity costs and joint costs in a linear principal-agent model. The Accounting Review (July): 419-432.

Hemmer, T. 2020. Income smoothing as rational equilibrium behavior? A second look. The Accounting Review (September): 211-226.

Henderson, A. D. 1927. Accounting as taught at Antioch. The Accounting Review (March): 55-58.

Hendricks, J. A. 1976. The impact of human resource accounting information on stock investment decisions: An empirical study. The Accounting Review (April): 292-305.

Hendricks, J. A. 1979. Human resource accounting information: A reply concerning demand characteristics. The Accounting Review (January): 205-208.

Hendriksen, E. S. 1951. The influence of depreciation accounting on national income. The Accounting Review (October): 507-515.

Hendriksen, E. S. 1958. The treatment of income taxes by the 1957 AAA statement. The Accounting Review (April): 216-221.

Hendriksen, E. S. 1963. Purchasing power and replacement cost concepts - Are they related? The Accounting Review (July): 483-491.

Hendrickson, H. S. 1968. Some comments on "Dirty Pooling". The Accounting Review (April): 363-366.

Heninger, W. G. 2001. The association between auditor litigation and abnormal accruals. The Accounting Review (January): 111-126.

Henke, E. 1958. Teaching accounting by principle and convention. The Accounting Review (April): 302-305.

Hennes, K. M., A. J. Leone and B. P. Miller. 2008. The importance of distinguishing errors from irregularities in restatement research: The case of restatements and CEO/CFO turnover. The Accounting Review (November): 1487-1519.

Hennes, K. M., A. J. Leone and B. P. Miller. 2014. Determinants and market consequences of auditor dismissals after accounting restatements. The Accounting Review (May): 1051-1082.

Henry, E. and A. J. Leone. 2016. Measuring qualitative information in capital markets research: Comparison of alternative methodologies to measure disclosure tone. The Accounting Review (January): 153-178.

Hepfer, B. F., J. H. Wilde and R. J. Wilson. 2020. Tax and nontax incentives in income shifting: Evidence from shadow insurers. The Accounting Review (July): 219-262.

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Hepworth, S. R. 1954. Direct costing - The case against. The Accounting Review (January): 94-99. (Summary).

Herbert, L. 1946. Practical sampling for auditors. The Accounting Review (October): 386-390.

Herbert, L. 1948. Comparison between governmental and general accounting. The Accounting Review (October): 397-400.

Herbert, L. 1956. Modern accounting methods for governmental units. The Accounting Review (October): 628-631.

Herbert, L. 1971. A perspective of accounting. The Accounting Review (July): 433-440.

Hermanson, R. H. 1974. A senior level accounting seminar for honors students. The Accounting Review (July): 595-597.

Hermanson, R. H. and C. E. Miles. 1976. Fine-tuning the predictive model of the American Accounting Association 1971-72 and 1972-73 committees on future professorial supply and demand. The Accounting Review (October): 875-885.

Herrick, A. 1950. A review of recent developments in accounting theory and practice. The Accounting Review (October): 360-370.

Herrmann, D. and W. B. Thomas. 2005. Rounding of analyst forecasts. The Accounting Review (July): 805-823.

Hewitt, M. 2009. Improving investors' forecast accuracy when operating cash flows and accruals are differentially persistent. The Accounting Review (November): 1913-1931.

Hicks, J. O. Jr. 1978. An examination of accounting interest groups' differential perceptions of innovations. The Accounting Review (April): 371-388. (Survey related to change theories: diffusion of innovation theory, linkage theory, and conflict theory).

Hicks, S. A. 1978. Choosing the form for business tax incentives. The Accounting Review (July): 708-716.

Hiemann, M. 2020. Earnings and firm value in the presence of real options. The Accounting Review (November): 263-289.

Higgins, J. W. 1969. The tax game. The Accounting Review (July): 615-618.

Hilary, G. and R. Shen. 2013. The role of analysts in intra-industry information transfer. The Accounting Review (July): 1265-1287.

Hilgert, J. R. 1927. Methods of controlling distribution costs. The Accounting Review (September): 254-262.

Hill, J. W. and R. W. Ingram. 1989. Selection of GAAP or RAP in the savings and loan industry. The Accounting Review (October): 667-679.

Hill, T. M. 1952. An analysis of supplementary statement No. 2. The Accounting Review (January): 16-24.

Hill, T. M. 1956. A criticism of "Joint cost analysis as an aid to management". The Accounting Review (April): 204-205.

Hill, T. M. 1957. Some arguments against the inter-period allocation of income taxes. The Accounting Review (July): 357-361.

Hill, T. M. and W. T. Jerome, III. 1956. Accounting in the executive program. The Accounting Review (July): 411-417.

Hillegeist, S. A. 1999. Financial reporting and auditing under alternative damage apportionment rules. The Accounting Review (July): 347-369.

Hillhouse, A. M. and K. B. Lang. 1952. The German Federal Audit Court. The Accounting Review (October): 530-543.

Hilliard, J. E. and R. A. Leitch. 1975. Cost-volume-profit analysis under uncertainty: A log normal approach. The Accounting Review (January): 69-80.

Hilliard, J. E. and R. A. Leitch. 1976. CVP analysis under uncertainty: A log normal approach - A reply. The Accounting Review (January): 168-171.

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.

Himmelblau, D. 1927. Some corporate problems created by income tax laws. The Accounting Review (September): 263-277.

Himmelblau, D. 1927. The refinancing balance sheet. The Accounting Review (December): 339-347.

Himmelblau, D. 1928. Some problems in property accounting. The Accounting Review (June): 149-160.

Himmelblau, D. 1931. Effect of the adoption of the classification of accounting service on accounting instruction. The Accounting Review (December): 298-304.

Himmelblau, D. 1933. Auditors' responsibilities to third parties. The Accounting Review (June): 99-104.

Hines, R. D. 1988. Popper's methodology of falsificationism and accounting research. The Accounting Review (October): 657-662.

Hiramatsu, K. 2018. Accounting in 2036: A learned profession: Part III: Accounting education to foster learned profession globally. The Accounting Review (November): 391-393.

Hirsch, A. J. 1964. Accounting for fixed assets: A new perspective. The Accounting Review (October): 972-978.

Hirsch, A. J. 1969. Dollar-value and retail LIFO: A diagrammatic approach. The Accounting Review (October): 840-842.

Hirschman, R. W. 1965. Direct costing and the law. The Accounting Review (January): 176-183.

Hirshleifer, D. A., J. N. Myers, L. A. Myers and S. H. Teoh. 2008. Do individual investors cause post-earnings announcement drift? Direct evidence from personal trades. The Accounting Review (November): 1521-1550.

Hirst, D. E., P. E. Hopkins and J. M. Wahlen. 2004. Fair values, income measurement, and bank analysts' risk and valuations judgments. The Accounting Review (April): 453-472.

Hirst, M. K. 1981. Accounting information and the evaluation of subordinate performance: A situational approach. The Accounting Review (October): 771-784.

Hirst, M. K. 1987. The effects of setting budget goals and task uncertainty on performance: A theoretical analysis. The Accounting Review (October): 774-784.

Hise, R. T., S. H. Kratchman and T. H. Mattheiss. 1974. Involvement of the undergraduate accounting curriculum with distribution cost analysis. The Accounting Review (January): 153-157.

Ho, L. J. 1993. Option trading and the relation between price and earnings: A cross-sectional analysis. The Accounting Review (April): 368-384.

Ho, L. J., C. Liu and R. Ramanan. 1997. Open-market stock repurchase announcements and revaluation of prior accounting information. The Accounting Review (July): 475-487.

Hoang, K., K. Jamal and H. Tan. 2019. Determinants of audit engagement profitability. The Accounting Review (November): 253-283.

Hobbs, J. B. 1964. Volume-mix-price/cost budget variance analysis: A proper approach. The Accounting Review (October): 905-913.

Hobbs, J. B. 1966. Double-entry and working capital analysis. The Accounting Review (October): 763-767.

Hobbs, J. B. and D. R. Bainbridge. 1982. Nonmonetary exchange transactions: Clarification of APB Opinion No. 29. The Accounting Review (January): 171-175.

Hobson, J. L. and S. J. Kachelmeier. 2005. Strategic disclosure of risky prospects: A laboratory experiment. The Accounting Review (July): 825-846.

Hobson, J. L., R. D. Sommerfeldt and L. W. Wang. 2021. Cheating for the cause: The effects of performance-based pay on socially oriented misreporting. The Accounting Review (September): 317-336.

Hodder, L., M. L. McAnally, C. D. Weaver. 2003. The influence of tax and nontax factors on banks' choice of organizational form. The Accounting Review (January): 297-325.

Hodder, L., P. E. Hopkins and D. A. Wood. 2008. The effects of financial statement and informational complexity on analysts' cash flow forecasts. The Accounting Review (July): 915-956.

Hodder, L. D. 2014. Book review: Financial Reporting for Financial Instruments by Stephen G. Ryan. The Accounting Review (January): 409-411.

Hodder, L. D., P. E. Hopkins and J. M. Wahlen. 2006. Risk-relevance of fair-value income measures for commercial banks. The Accounting Review (March): 337-375.

Hodge, F. D. 2001. Hyperlinking unaudited information to audited financial statements: Effects on investor judgments. The Accounting Review (October): 675-691.

Hodge, F. D., J. J. Kennedy and L. A. Maines. 2004. Does search-facilitating technology improve the transparency of financial reporting? The Accounting Review (July): 687-703.

Hofert, J. 1962. State income taxation - A suggested solution to the present confusion. The Accounting Review (April): 231-233.

Hoffman, V. B. and M. F. Zimbelman. 2009. Do strategic reasoning and brainstorming help auditors change their standard audit procedures in response to fraud risk? The Accounting Review (May): 811-837.

Hoffman, W. H. Jr. 1961. The theory of tax planning. The Accounting Review (April): 274-281.

Hofmann, C. and N. R. Rothenberg. 2013. Interim performance measures and private information. The Accounting Review (September): 1683-1714.

Hoffmann, S. 2014. Book review: The Routledge Companion to Accounting, Reporting and Regulation by Carien Van Mourik, Peter Walton. The Accounting Review (September): 1933-1936.

Hofstedt, T. R. 1972. Some behavioral parameters of financial analysis. The Accounting Review (October): 679-692.

Hofstedt, T. R. and G. D. Hughes. 1977. An experimental study of the judgment element in disclosure decisions. The Accounting Review (April): 379-395.

Hofstedt, T. R. and J. C. Kinard. 1970. A strategy for behavioral accounting research. The Accounting Review (January): 38-54.

Hofstedt, T. R. and R. R. West. 1971. The APB, yield indices, and predictive ability. The Accounting Review (April): 329-337.

Hogan, C. E. 1997. Costs and benefits of audit quality in the IPO market: A self-selection analysis. The Accounting Review (January): 67-86.

Hogarth, R. M. 1991. A perspective on cognitive research in accounting. The Accounting Review (April): 277-290. (Part of a forum on cognitive research in auditing).

Hoi, C. K., Q. Wu and H. Zhang. 2013. Is corporate social responsibility (CSR) associated with tax avoidance? Evidence from irresponsible CSR activities. The Accounting Review (November): 2025-2059.

Hoitash, R. and U. Hoitash. 2018. Measuring accounting reporting complexity with XBRL. The Accounting Review (January): 259-287.

Hoitash, U., R. Hoitash and J. C. Bedard. 2009. Corporate governance and internal control over financial reporting: A comparison of regulatory regimes. The Accounting Review (May): 839-867.

Holder, W. W. 1978. Graduate-level public sector accounting: Status and forecast. The Accounting Review (July): 746-751.

Holdren, G. C. 1964. LIFO and ratio analysis. The Accounting Review (January): 70-85.

Holgate, H. C. F. 1941. Auditing the contingent liabilities of British banks. The Accounting Review (June): 207-209.

Hollander, S. C. 1953. Malachy Postlethwayt's British Mercantile College, 1755. The Accounting Review (July): 434-438.

Hollis, A. and P. Olsson. 2002. An exploratory study of the valuation properties of cross-listed firms' IAS and U.S. GAAP earnings and book values. The Accounting Review (January): 107-126.

Holmes, J. D. J. 1959. An introductory course in the field of electronic data processing. The Accounting Review (July): 463-464.

Holmes, W. 1979. Governmental accounting in colonial Massachusetts. The Accounting Review (January): 47-57.

Holthausen, R. W. and R. E. Verrecchia. 1990. The effect of informedness and consensus on price and volume behavior. The Accounting Review (January): 191-208.

Holzer, H. P. 1959. Corporate financial reporting in West-Germany. The Accounting Review (July): 399-402.

Holzer, H. P. and H. Schonfeld. 1963. The French approach to the post-war price level problem. The Accounting Review (April): 382-388.

Holzer, H. P. and H. Schonfeld. 1963. The German solution of the post-war price level problem. The Accounting Review (April): 377-381.

Holzer, H, P. and H. Schonfeld. 1964. The "funktionale kontorechnung" of Walter Thoms. The Accounting Review (April): 405-413. (A German accounting theory).

Holzhacker, M., R. Krishnan and M. D. Mahlendorf. 2015. Unraveling the black box of cost behavior: An empirical investigation of risk drivers, managerial resource procurement, and cost elasticity. The Accounting Review (November): 2305-2335.

Holzmann, O. J. 2012. A Global History of Accounting, Financial Reporting and Public Policy: Americas by Gary Previts, Peter Walton, Peter Wolnizer. The Accounting Review (July): 1450-1453.

Holzmann, O. J. and N. Gressis. 1974. Covariability of segment earnings and multisegment company returns: A comment. The Accounting Review (January): 132-139.

Homburger, R. H. 1949. Forfeited capital stock subscriptions. The Accounting Review (April): 199-202.

Homburger, R. H. 1957. The graduate course in accounting theory - Seminar style. The Accounting Review (July): 485-487.

Homburger, R. H. 1958. Study of history - Gateway to perspective. The Accounting Review (July): 501-503.

Homburger, R. H. 1960. Tax basis of partner's interest explained by double entry. The Accounting Review (January): 132-134.

Homburger, R. H. 1961. Measurement in accounting. The Accounting Review (January): 94-99.

Homburger, R. H. 1973. The use of medieval statements for teaching accounting: A comment. The Accounting Review (October): 785-788.

Hong, H., R. S. Kaplan and G. Mandelker. 1978. Pooling vs. purchase: The effects of accounting for mergers on stock prices. The Accounting Review (January): 31-47.

Hong, H. A. 2013. Does mandatory adoption of international financial reporting standards decrease the voting premium for dual-class shares? The Accounting Review (July): 1289-1325.

Hong, H. A., J. W. Ryou and A. Srivastava. 2021. Lender monitoring and the efficacy of managerial risk-taking incentives. The Accounting Review (July): 315-339.

Hong, H. A., M. Hung and G. L. Lobo. 2014. The impact of mandatory IFRS adoption on IPOs in global capital markets. The Accounting Review (July): 1365-1397.

Hoogendoorn, M. N. 2009. An Experiment in "Fair Value" Accounting? The State of the art in research and thought leadership on accounting for life assurance in the UK and continental Europe by Joanne Horton, Richard Macve, George Serafeim. The Accounting Review (November): 2042-2043.

Hooks, K. L. 2015. Book review: The Routledge Companion to Accounting Education. The Accounting Review (May): 1250-1253.

Hoopes, J. L., D. Mescall and J. A. Pittman. 2012. Do IRS audits deter corporate tax avoidance? The Accounting Review (September): 1603-1639.

Hoover, J. E. 1961. FBI accounting investigations. The Accounting Review (April): 197-203.

Hope, J. W. 1945. Restriction would strengthen the profession. The Accounting Review (April): 194-198.

Hope, J. W. 1949. The uniform CPA examination. The Accounting Review (April): 123-127.

Hope, J. W. 1953. New markets for ideas. The Accounting Review (January): 3-7.

Hope, O. and H. Lu. 2020. Economic consequences of corporate governance disclosure: Evidence from the 2006 SEC regulation on related-party transactions. The Accounting Review (July): 263-290.

Hope, O. and J. C. Langli. 2010. Auditor independence in a private firm and low litigation risk setting. The Accounting Review (March): 573-605.

Hope, O., W. B. Thomas and D. Vyas. 2013. Financial reporting quality of U.S. private and public firms. The Accounting Review (September): 1715-1742.

Hopkins, P. E., R. W. Houston and M. F. Peters. 2000. Purchase, pooling, and equity analysts' valuation judgments. The Accounting Review (July): 257-281.

Hopland, A. O., P. Lisowsky, M. Mardan and D. Schindler. 2018. Flexibility in income shifting under losses. The Accounting Review (May): 163-183.

Hoppe, F. and F. Moers. 2011. The choice of different types of subjectivity in CEO annual bonus contracts. The Accounting Review (November): 2023-2046.

Hopwood, A. G. 1974. Leadership climate and the use of accounting data in performance evaluation. The Accounting Review (July): 485-495.

Hopwood, A. G. 2007. Whither accounting research? The Accounting Review (October): 1365-1374.

Hopwood, W. and T. Schaefer. 1989. Firm-specific responsiveness to input price changes and the incremental information in current cost income. The Accounting Review (April): 313-328.

Hopwood, W., J. McKeown and J. Mutchler. 1989. A test of the incremental explanatory power of opinions qualified for consistency and uncertainty. The Accounting Review (January): 28-48.

Hopwood, W. S. and P. Newbold. 1985. Alternative interim reporting techniques within a dynamic framework: Comments and extensions. The Accounting Review (April): 289-294.

Hopwood, W. S., J. C. McKeown and P. Newbold. 1981. Power transformations in time-series models of quarterly earnings per share. The Accounting Review (October): 927-933.

Hord, W. H. 1939. The flow of property as a basis of internal control. The Accounting Review (September): 272-285.

Hord, W. H. 1940. Bond discount and debt expense in terms of consistent accounting. The Accounting Review (June): 211-218.

Hord, W. H. 1942. A neglected area of accounting valuation. The Accounting Review (October): 335-347.

Horn, F. E. 1951. Managerial emphasis in elementary accounting. The Accounting Review (July): 308-312.

Hornberger, D. J. 1926. Accounting control in college fraternal organizations. The Accounting Review (September): 89-92.

Hornberger, D. J. 1929. Accounting for no-par stock issues. The Accounting Review (December): 213-217.

Hornberger, D. J. 1933. Accounting for no-par stocks during the depression. The Accounting Review (March): 58-61.

Horne, G. R. 1956. Professional training for accountancy in Canada. The Accounting Review (January): 43-49.

Horngren, C. T. 1955. Security analysts and the price level. The Accounting Review (October): 575-581.

Horngren, C. T. 1957. Disclosure: 1957. The Accounting Review (October): 598-604.

Horngren, C. T. 1957. Stock dividends and the entity theory. The Accounting Review (July): 379-385.

Horngren, C. T. 1958. Disclosure: What next?. The Accounting Review (January): 84-92.

Horngren, C. T. 1963. Teaching methods and participation as a major law of learning. The Accounting Review (April): 409-411.

Horngren, C. T. 1965. How should we interpret the realization concept? The Accounting Review (April): 323-333.

Horngren, C. T. 1967. A contribution margin approach to the analysis of capacity utilization. The Accounting Review (April): 254-264.

Horngren, C. T. 1967. Process costing in perspective: Forget FIFO. The Accounting Review (July): 593-596.

Horngren, C. T. 1969. Capacity utilization and the efficiency variance. The Accounting Review (January): 86-89.

Horngren, C. T. 1971. The accounting discipline in 1999. The Accounting Review (January): 1-11.

Horngren, C. T. and G. H. Sorter. 1961. "Direct" costing for external reporting. The Accounting Review (January): 84-93.

Horngren, C. T. and G. H. Sorter. 1964. An evaluation of some criticisms of relevant costing. The Accounting Review (April): 417-420.

Horrigan, J. O. 1965. Some empirical bases of financial ratio analysis. The Accounting Review (July): 558-568.

Horrigan, J. O. 1968. A short history of financial ratio analysis. The Accounting Review (April): 284-294.

Horvitz, J. S. and D. R. Finley. 1979. A macro-case analysis approach to tax research - A comment. The Accounting Review (July): 637-640.

Horvitz, J. S. and H. L. Jensen. 1979. Systematic evaluations of tax accounting textbooks. The Accounting Review (October): 800-806.

Horvitz, J. S. and M. J. Tucker. 1980. Clinical practice problems in tax education. The Accounting Review (October): 672-679.

Horwitz, B. 1963. Depreciation and cost stability in Soviet accounting. The Accounting Review (October): 819-826.

Horwitz, B. and D. Normolle. 1988. Federal agency R&D contract awards and the FASB rule for privately-funded R&D. The Accounting Review (July): 414-435.

Horwitz, B. and R. Shabahang. 1971. Published corporate accounting data and general wage increases of the firm. The Accounting Review (April): 243-252.

Horwitz, R. M. 1964. The investment credit, "deferred income taxes" and accounting measurement. The Accounting Review (July): 618-621.

Hoskins, C. G. 1975. Theory versus practice in risk analysis: An empirical study: A comment. The Accounting Review (October): 835-838.

Hosmer, W. A. 1938. The effect of direct charges to surplus on the measurement of income. The Accounting Review (March): 31-55.

Houston, J. F., C. Lin, S. Liu and L. Wei. 2019. Litigation risk and voluntary disclosure: Evidence from legal changes. The Accounting Review (September): 247-272.

Houston, R. W., M. F. Peters and J. H. Pratt. 1999. The audit risk model, business risk and audit-planning decisions. The Accounting Review (July): 281-298.

Howard, S. E. 1926. Some cost problems in university accounting. The Accounting Review (December): 55-62.

Howard, S. E. 1930. Accounting instruction in the liberal arts curriculum. The Accounting Review (June): 146-149.

Howard, S. E. 1931. Charge and discharge. The Accounting Review (March): 51-56.

Howard, S. E. 1932. Business partnerships in France before 1807. The Accounting Review (December): 242-257.

Howard, S. E. 1932. Public rules for private accounting in France, 1673 and 1807. The Accounting Review (June): 91-102.

Howard, S. E. 1933. The societe anonyme: From joint account to business corporation. The Accounting Review (March): 11-21.

Howard, S. E. 1934. The private business corporation under modern French law. The Accounting Review (June): 105-113.

Howard, S. E. 1937. Concepts of capital and income. The Accounting Review (March): 1-2.

Howard, S. E. and A. Barr. 1936. Accounting in a liberal arts curriculum. The Accounting Review (June): 149-157.

Howard, T. P. 1981. Attitude measurement: Some further considerations. The Accounting Review (July): 613-621.

Howard, T. P. and L. A. Nikolai. 1983. Attitude measurement and perceptions of accounting faculty publication outlets. The Accounting Review (October): 765-776.

Howe, K. R. and B. A. Baldwin. 1983. The effects of evaluative sequencing on performance, behavior, and attitudes. The Accounting Review (January): 135-142.

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

Hsu, C., K. E. Novoselov and R. Wang. 2017. Does accounting conservatism mitigate the shortcomings of CEO overconfidence? The Accounting Review (November): 77-101.

Huang, A. H., A. Y. Zang and R. Zheng. 2014. Evidence on the information content of text in analyst reports. The Accounting Review (November): 2151-2180.

Huang, H., K. Raghunandan, T. Huang and J. Chiou. 2015. Fee discounting and audit quality following audit firm and audit partner changes: Chinese evidence. The Accounting Review (July): 1517-1546.

Huang, H. H. and C. Wang. 2021. Do banks price firms' data breaches? The Accounting Review (May): 261-286.

Huang, K., M. Li and S. Markov. 2020. What do employees know? Evidence from a social media platform. The Accounting Review (March): 199-226.

Huang, P. and Y. Zhang. 2012. Does enhanced disclosure really reduce agency costs? Evidence from the diversion of corporate resources. The Accounting Review (January): 199-229.

Huang, S., J. Ng and T. Ranasinghe. 2021. Do innovative firms communicate more? Evidence from the relation between patenting and management guidance. The Accounting Review (January): 273-297.

Huang, S., S. Roychowdhury and E. Sletten. 2020. Does litigation deter or encourage real earnings management? The Accounting Review (May): 251-278.

Huang, X., A. Nekrasov and S. H. Teoh. 2018. Headline salience, managerial opportunism, and over-and underreactions to earnings. The Accounting Review (November): 231-255.

Huang, X., S. H. Teoh and Y. Zhang. 2014. Tone management. The Accounting Review (May): 1083-1113. (Evidence that managers use strategic tone management to mislead investors about firm fundamentals).

Huang, Y., R. Jennings and Y. Yu. 2017. Product market competition and managerial disclosure of earnings forecasts: Evidence from import tariff rate reductions. The Accounting Review (May): 185-207.

Huddart, S. 2008. Earnings, Earnings Growth and Value, in Foundations and Trends® in Accounting, 1:1 by James Ohlson, Zhan Gao. The Accounting Review (March): 556-557.

Hudson, R. R. 1963. Accounting for unearned discount of finance companies. The Accounting Review (October): 796-801.

Huefner, R. J. 1971. Analyzing and reporting sensitivity data. The Accounting Review (October): 717-732.

Huefner, R. J. 1972. An economic approach to price-index bias. The Accounting Review (January): 171-173.

Huelsbeck, D. P., K. A. Merchant and T. Sandino. 2011. On testing business models. The Accounting Review (September): 1631-1654.

Hufford, K. W. 1939. Accounting laboratories in collegiate schools of business. The Accounting Review (June): 178-182.

Hughes, J. S. 1977. Optimal internal audit timing. The Accounting Review (January): 56-68.

Hughes, J. S. 1978. Toward a contract basis of valuation in accounting. The Accounting Review (October): 882-894.

Hughes, J. S. and J. H. Scheiner. 1980. Efficiency properties of mutually satisfactory cost allocations. The Accounting Review (January): 85-95.

Hughes, J. S. and M. G. Williams. 2008. Commitments and disclosure in oligopolies. The Accounting Review (January): 111-132.

Hughes, J. S. and W. E. Ricks. 1987. Associations between forecast errors and excess returns near to earnings announcements. The Accounting Review (January): 158-175.

Hughes, J. S., J. Liu and J. Liu. 2007. Information asymmetry, diversification, and cost of capital. The Accounting Review (May): 705-729.

Hughes, K. E. II. 2000. The value relevance of nonfinancial measures of air pollution in the electric utility industry. The Accounting Review (April): 209-228.

Hugon, A., A. Kumar and A. Lin. 2016. Analysts, macroeconomic news, and the benefit of active in-house economists. The Accounting Review (March): 513-534.

Hui, K. W. and S. R. Matsunaga. 2015. Are CEOs and CFOs rewarded for disclosure quality? The Accounting Review (May): 1013-1047.

Hull, G. L. 1927. Plant appraisals - Their treatment in the accounts. The Accounting Review (December): 303-326.

Humphreys, K. A., M. S. Gary and K. T. Trotman. 2016. Dynamic decision making using the balanced scorecard framework. The Accounting Review (September): 1441-1465.

Hungate, T. L. 1934. Unit costs in institutions of higher education. The Accounting Review (March): 38-43.

Hunter, J. 1942. The auditing function in the federal government. The Accounting Review (July): 221-232.

Hunton, J. E. and A. Gold. 2010. A field experiment comparing the outcomes of three fraud brainstorming procedures: Nominal group, round robin, and open discussion. The Accounting Review (May): 911-935. (Retracted)

Hunton, J. E. and A. Gold. 2013. Retraction: A field experiment comparing the outcomes of three fraud brainstorming procedures: Nominal group, Round Robin, and Open discussion. The Accounting Review (January): 357.

Hunton, J. E. and R. A. McEwen. 1997. An assessment of the relation between analysts' earnings forecast accuracy, motivational incentives and cognitive information search strategy. The Accounting Review (October): 497-515.

Hunton, J. E. and R. A. McEwen. 2015. Retraction: An assessment of the relation between analysts' earnings forecast accuracy, motivational incentives and cognitive information search strategy. The Accounting Review (July): 1717.

Hunton, J. E., E. G. Mauldin and P. R. Wheeler. 2008. Potential functional and dysfunctional effects of continuous monitoring. The Accounting Review (November): 1551-1569.

Hunton, J. E., E. G. Mauldin and P. R. Wheeler. 2015. Retraction: Potential functional and dysfunctional effects of continuous monitoring. The Accounting Review (July): 1709.

Hunton, J. E., R. Libby and C. L. Mazza. 2006. Financial reporting transparency and earnings management. The Accounting Review (January): 135-157.

Hunton, J. E., R. Libby and C. L. Mazza. 2015. Retraction: Financial reporting transparency and earnings management. The Accounting Review (July): 1711.

Hurley, P. J., B. W. Mayhew and K. M. Obermire. 2019. Realigning auditors' accountability: Experimental evidence. The Accounting Review (May): 233-250.

Hurni, M. L. 1954. Some implications of the use of computers in industry. The Accounting Review (July): 447-455.

Husband, G. R. 1938. The corporate-entity fiction and accounting theory. The Accounting Review (September): 241-253.

Husband, G. R. 1940. A reply to Mr. Cotter. The Accounting Review (December): 510-513.

Husband, G. R. 1940. The first-in, last-out method of inventory valuation. The Accounting Review (June): 190-196.

Husband, G. R. 1942. A critique of the revised statement of accounting principles. The Accounting Review (July): 283-293.

Husband, G. R. 1942. The bad-debts estimate: A deduction from gross sales. The Accounting Review (April): 178-190.

Husband, G. R. 1946. Another look at cost or market whichever is lower. The Accounting Review (April): 115-120.

Husband, G. R. 1946. That thing which the accountant calls income. The Accounting Review (July): 247-254.

Husband, G. R. 1947. A training program for the certified public accountant's staff. The Accounting Review (April): 124-130.

Husband, G. R. 1947. Effective teaching. The Accounting Review (October): 411-414.

Husband, G. R. 1953. Report of the 1952 President. The Accounting Review (April): 267-274.

Husband, G. R. 1954. Rationalization in the accounting measurement of income. The Accounting Review (January): 3-14.

Husband, G. R. 1954. The entity concept in accounting. The Accounting Review (October): 552-563.

Husband, G. R. 1955. Professor Dein, Mr. Alexander, and Supplementary Statement Number 2. The Accounting Review (July): 383-399.

Husband, G. R., A. N. Lorig and C. T. Sweeney. 1937. Accounting postulates: An analysis of the tentative statement of accounting principles. The Accounting Review (December): 386-406.

Husband, W. H. 1926. The accrual principle applied to bank accounting. The Accounting Review (June): 85-89.

Huson, M. R., T. W. Scott and H. A. Wier. 2001. Earnings dilution and the explanatory power of earnings for returns. The Accounting Review (October): 589-612.

Huson, M. R., Y. Tian, C. I. Wiedman and H. A. Wier. 2012. Compensation committees' treatment of earnings components in CEOs' terminal years. The Accounting Review (January): 231-259.

Hwang, Y., D. H. Erkens and J. H. Evans III. 2009. Knowledge sharing and incentive design in production environments: Theory and evidence. The Accounting Review (July): 1145-1170.

Hyatt, T. A. and D. F. Prawitt. 2001. Does congruence between audit structure and auditors' locus of control affect job performance? The Accounting Review (April): 263-274.

Hylas, R. E. and R. H. Ashton. 1982. Audit detection of financial statement errors. The Accounting Review (October): 751-765.

Hylton, D. P. 1951. Should financial statements show "monetary" or "economic" income? The Accounting Review (October): 503-506.

Hylton, D. P. 1954. Accounting principles: Their general acceptance and application. The Accounting Review (January): 127-129.

Hylton, D. P. 1957. Needed: More informative and understandable financial statements from governmental units. The Accounting Review (January): 51-54.

Hylton, D. P. 1962. Current trends in accounting theory. The Accounting Review (January): 22-27.

Hylton, D. P. 1964. Are consulting and auditing compatible? - A contrary view. The Accounting Review (July): 667-670.

Hylton, D. P. 1965. On matching revenue with expense. The Accounting Review (October): 824-828.

Ijiri, Y. 1965. Axioms and structures of conventional accounting measurement. The Accounting Review (January): 36-53.

Ijiri, Y. 1968. On budgeting principles and budget-auditing standards. The Accounting Review (October): 662-667.

Ijiri, Y. 1972. Measurement in current accounting practices: A reply. The Accounting Review (July): 510-526.

Ijiri, Y. 1976. The price-level restatement and its dual interpretation. The Accounting Review (April): 227-243.

Ijiri, Y. 1980. An introduction to corporate accounting standards: A review. The Accounting Review (October): 620-628.

Ijiri, Y. 1986. A framework for triple-entry bookkeeping. The Accounting Review (October): 745-759.

Ijiri, Y. and G. L. Thompson. 1970. Applications of mathematical control theory to accounting and budgeting (The continuous wheat trading model). The Accounting Review (April): 246-258.

Ijiri, Y. and H. Itami. 1973. Quadratic cost-volume relationship and timing of demand information. The Accounting Review (October): 724-737.

Ijiri, Y. and H. Itami. 1975. Quadrati cost-volume relationship and timing of demand information: A reply. The Accounting Review (January): 138-139.

Ijiri, Y. and J. Noel. 1984. A reliability comparison of the measurement of wealth, income, and force. The Accounting Review (January): 52-63.

Ijiri, Y. and R. K. Jaedicke. 1966. Reliability and objectivity of accounting measurements. The Accounting Review (July): 474-483.

Ijiri, Y. and R. S. Kaplan. 1969. Probabilistic depreciation and its implications for group depreciation. The Accounting Review (October): 743-756.

Ijiri, Y. and R. S. Kaplan. 1978. Sampling for integrated audit objectives - A reply. The Accounting Review (July): 773-774.

Imdieke, L. F. and J. J. Weygandt. 1969. Classification of convertible debt. The Accounting Review (October): 798-805.

Imhoff, E. A. Jr. 1975. Income smoothing: The role of management: A comment. The Accounting Review (January): 118-121.

Imhoff, E. A. Jr. 1978. Employment effects on auditor independence. The Accounting Review (October): 869-881.

Imhoff, E. A. Jr. 1978. The representativeness of management earnings forecasts. The Accounting Review (October): 836-850.

Imhoff, E. A. Jr. and G. J. Lobo. 1992. The effect of ex ante earnings uncertainty on earnings response coefficients. The Accounting Review (April): 427-439.

Imke, F. J. 1966. Relationships in accounting theory. The Accounting Review (April): 318-322.

Indjejikian, R. J. and D. Nanda. 2002. Executive target bonuses and what they imply about performance standards. The Accounting Review (October): 793-819.

Indjejikian, R. J. and M. Matĕjka. 2006. Organizational slack in decentralized firms: The role of business unit controllers. The Accounting Review (July): 849-872.

Indjejikian, R. J. and M. Matejka. 2012. Accounting decentralization and performance evaluation of business unit managers. The Accounting Review (January): 261-290.

Indjejikian, R. J., M. Matejka and J. D. Schloetzer. 2014. Target ratcheting and incentives: Theory, evidence, and new opportunities. The Accounting Review (July): 1259-1267. (Using current performance as a basis for determining future targets).

Indjejikian, R. J., M. Matejka, K. A. Merchant and W. A. Van der Stede. 2014. Earnings targets and annual bonus incentives. The Accounting Review (July): 1227-1258.

Ingraham, H. A. 1951. Elementary presentation of volume, cost and profit relationships. The Accounting Review (July): 414-416.

Ingram, R. W. and E. G. Chewning. 1983. The effect of financial disclosure regulation on security market behavior. The Accounting Review (July): 562-580.

Ingram, R. W. and R. J. Petersen. 1987. An evaluation of AICPA tests for predicting the performance of accounting majors. The Accounting Review (January): 215-223.

Ingram, R. W. and R. M. Copeland. 1981. Municipal accounting information and voting behavior. The Accounting Review (October): 830-843.

Ingram, R. W., K. K. Raman and E. R. Wilson. 1989. The information in governmental annual reports: A contemporaneous price reaction approach. The Accounting Review (April): 250-268.

Ioannou, I., S. Xin Li and G. Serafeim. 2016. The effect of target difficulty on target completion: The case of reducing carbon emissions. The Accounting Review (September): 1467-1492.

Irvine, P. J. 2004. Analysts' forecasts and brokerage-firm trading. The Accounting Review (January): 125-149.

Irvine, P. J., S. S. Park and C. Yildizhan. 2016. Customer-base concentration, profitability, and the relationship life cycle. The Accounting Review (May): 883-906.

Iselin, E. R. 1968. Chambers on accounting theory. The Accounting Review (April): 231-238.

Ishikawa, A. 1975. A mathematical approach to the analysis and design of internal control systems: A brief comment. The Accounting Review (January): 148-150.

Isidro, H., D. Nanda and P. D. Wysocki. 2020. On the relation between financial reporting quality and country attributes: Research challenges and opportunities. The Accounting Review (May): 279-314.

Iskandar-Datta, M. and J. Yonghong. 2013. Valuation consequences of clawback provisions. The Accounting Review (January): 171-198.

Ismail, B. E. and M. K. Kim. 1989. On the association of cash flow variables with market risk: Further evidence. The Accounting Review (January): 125-136.

Ittner, C. D., D. F. Larcker and M. V. Rajan. 1997. The choice of performance measures in annual bonus contracts. The Accounting Review (April): 231-255.

Ittner, C. D., D. F. Larcker and M. W. Meyer. 2003. Subjectivity and the weighting of performance measures: Evidence from a balanced scorecard. The Accounting Review (July): 725-758. (Note)

Ives, K. 1951. The nature of the accounting unit. The Accounting Review (October): 516-517.

Jack, L. 2015. Book review: Fair Value Accounting in Historical Perspective. The Accounting Review (March): 825-828.

Jackson, J. H. 1926. Audit certificates and reports. The Accounting Review (September): 45-63.

Jackson, J. H. 1926. Present tendencies in commercial education. The Accounting Review (June): 1-11.

Jackson, J. H. 1926. The case method. The Accounting Review (March): 108-111.

Jackson, J. H. and A. E. Davis. 1928. Teaching auditing by the case method. The Accounting Review (September): 297-310.

Jackson, S. B. 2008. The effect of firms' depreciation method choice on managers' capital investment decisions. The Accounting Review (March): 351-376.

Jacobs, F. A., A. L. Hartgraves and L. H. Beard. 1986. Publication productivity of doctoral alumni: A time-adjusted model. The Accounting Review (January): 179-187.

Jacobs, F. H. and R. M. Marshall. 1987. A reciprocal service cost approximation. The Accounting Review (January): 67-78.

Jacobs, R. 1950. Measurement and guidance in the field of public accounting. The Accounting Review (January): 27-34.

Jacobsen, L. E. 1960. Management accounting: Content and approach. The Accounting Review (January): 64-69.

Jacobsen, L. E. 1962. Allocation and attitudes. The Accounting Review (July): 472-474.

Jacobsen, L. E. 1963. The rise of the profit deferral notion: The concept and practice of optimeasurement. The Accounting Review (April): 285-292.

Jaedicke, R. K. 1958. Some notes on product-combination decisions. The Accounting Review (October): 596-601.

Jaedicke, R. K. 1959. Production method changes and the Hormel wage plan. The Accounting Review (April): 266-280.

Jaedicke, R. K. 1962. Accounting data for purposes of control. The Accounting Review (April): 181-188.

Jaedicke, R. K. and A. A. Robichek. 1964. Cost-volume-profit analysis under conditions of uncertainty. The Accounting Review (October): 917-926.

Jaedicke, R. K. and C. L. Nelson. 1960. The allocation of income taxes - A defense. The Accounting Review (April): 278-281.

Jaenicke, H. R. 1962. Management's choice to purchase or pool. The Accounting Review (October): 758-765.

Jaenicke, H. R. 1970. Accounting for restricted stock plans and deferred stock plans. The Accounting Review (January): 115-128.

Jaggi, B. 1978. A note on the information content of corporate annual earnings forecasts. The Accounting Review (October): 961-967.

Jaggi, B. 1979. A comment on motivational considerations in cost allocation systems: A conditioning theory approach. The Accounting Review (January): 209-214.

Jaggi, B. 1980. Further evidence on the accuracy of management forecasts vis-a-vis analysts' forecasts. The Accounting Review (January): 96-101.

Jaggi, B. and H. Lau. 1974. Toward a model for human resource valuation. The Accounting Review (April): 321-329.

Jaggi, B. and H. Lau. 1975. Toward a model for human resource valuation: A reply. The Accounting Review (April): 348-350.

Jain, A. and A. Subramanian. 2004. The intertemporal exercise and valuation of employee options. The Accounting Review (July): 705-743.

Jain, P. C. 1983. The impact of accounting regulation on the stock market: The case of oil and gas companies - Some additional results. The Accounting Review (July): 633-638.

Jain, T. N. 1973. Alternative methods of accounting and decision making: A psycho-linguistical analysis. The Accounting Review (January): 95-104.

James, R. M. 1950. Three major concepts in governmental accounting theory. The Accounting Review (July): 307-314.

James, R. M. 1951. Interrelationships in governmental accounting theory. The Accounting Review (January): 88-92.

James, R. M. 1951. Some aspects of a governmental audit. The Accounting Review (July): 347-351.

Jans, M., M. G. Alles and M. A. Vasarhelyi. 2014. A field study on the use of process mining of event logs as an analytical procedure in auditing. The Accounting Review (September): 1751-1773.

Jarnagin, B. D. and J. K. Harris. 1977. Teaching with multiple choice questions. The Accounting Review (October): 930-934.

Jayaraman, S. and S. P. Kothari. 2016. Cross-border financing by the industrial sector increases competition in the domestic banking sector. The Accounting Review (March): 535-558.

Jayaraman, S. and T. Milbourn. 2015. CEO equity incentives and financial misreporting: The role of auditor expertise. The Accounting Review (January): 321-350.

Jayaraman, S. and T. T. Milbourn. 2012. The role of stock liquidity in executive compensation. The Accounting Review (March): 537-563.

Jayaraman, S., T. Milbourn, F. Peters and H. Seo. 2021. Product market peers and relative performance evaluation. The Accounting Review (July): 341-366.

Jeffrey, C. 1992. The relation of judgment, personal involvement, and experience in the audit of bank loans. The Accounting Review (October): 802-819.

Jen, F. C. and R. J. Huefner. 1970. Depreciation by probability-life. The Accounting Review (April): 290-298.

Jenkins, D. O. 1964. Accounting for funded industrial pension plans. The Accounting Review (July): 648-653.

Jenkinson, T., W. R. Landsman, B. R. Rountree and K. Soonawalla. 2020. Private equity net asset values and future cash flows. The Accounting Review (January): 191-210.

Jennergren, L. P. and B. Naslund. 1993. A comment on "Valuation of executive stock options and the FASB proposal". The Accounting Review (January): 179-183.

Jennings, A. R. 1948. Staff training-present and future. The Accounting Review (October): 401-409.

Jennings, A. R. 1958. Accounting research. The Accounting Review (October): 547-554.

Jennings, J. 2019. The role of sell-side analysts after accusations of managerial misconduct. The Accounting Review (January): 183-203.

Jennings, J., J. Lee and D. A. Matsumoto. 2017. The effect of industry co-location on analysts' information acquisition costs. The Accounting Review (November): 103-127.

Jennings, R. 1990. A note on interpreting "incremental information content". The Accounting Review (October): 925-932.

Jennings, R., D. P. Mest and R. B. Thompson, II. 1992. Investor reaction to disclosures of 1974-75 LIFO adoption decisions. The Accounting Review (April): 337-354. (Part of a forum on LIFO choice of inventory valuation).

Jennings, R. M. 1960. An algebraic model for working capital. The Accounting Review (April): 316-317.

Jennings, R. M. 1962. Selections from a pre-revolutionary accounting record. The Accounting Review (January): 73-75.

Jennings, R. M. 1964. Prepayals - A flow simulation. The Accounting Review (January): 172-173.

Jennings, R. M. 1966. Graphical analysis of overhead. The Accounting Review (January): 144-145.

Jennings, R. M. 1966. Installment interest computations - True and quoted. The Accounting Review (April): 333-335.

Jennings, R. M. and R. B. McCosh. 1967. Construction in progress - A different approach. The Accounting Review (July): 598-600.

Jensen, D. L. 1973. Hartley's demand-price analysis in a case of joint production: A comment. The Accounting Review (October): 768-770.

Jensen, D. L. 1974. The role of cost in pricing joint products: A case of production in fixed proportions. The Accounting Review (July): 465-476.

Jensen, D. L. 1977. A class of mutually satisfactory allocations. The Accounting Review (October): 842-856.

Jensen, D. L. and A. D. Bailey, Jr. 1975. Discriminant analysis as an aid to employee selection: A comment. The Accounting Review (July): 588-592.

Jensen, H. L. and R. W. Wyndelts. 1976. Through the looking glass: An empirical look at discrimination in the federal income tax rate structure. The Accounting Review (October): 846-853.

Jensen, M. C. 1983. Organization theory and methodology. The Accounting Review (April): 319-339. (Part of a special section that includes 8 papers on research perspectives from related disciplines).

Jensen, R. E. 1967. A multiple regression model for cost control - Assumptions and limitations. The Accounting Review (April): 265-273.

Jensen, R. E. 1968. Sensitivity analysis and integer linear programming. The Accounting Review (July): 425-446.

Jensen, R. E. 1970. Empirical evidence from the behavioral sciences: Fish out of water. The Accounting Review (July): 502-508.

Jensen, R. E. 1971. A cluster analysis study of financial performance of selected business firms. The Accounting Review (January): 36-56.

Jensen, R. E. 1975. Truth versus ΦIKTION versus something. The Accounting Review (October): 871-873.

Jensen, R. E. 1979. Fantasyland accounting research: Let's pretend.... The Accounting Review (January): 189-196.

Jensen, R. E. and C. T Thomsen. 1968. Statistical analysis in cost measurement and control. The Accounting Review (January): 83-93.

Jentz, G. A. 1966. The case against the present CPA commercial law examination. The Accounting Review (July): 535-541.

Jentz, G. A. 1967. Ten-year review of the CPA law examination. The Accounting Review (April): 362-365.

Jepsen, V. 1948. The objective versus problem type accounting test. The Accounting Review (July): 308-309.

Jerston, J. E. 1965. Analyst's view of deferred income taxes. The Accounting Review (October): 812-813.

Jeter, D. C. and P. E. Shaw. 1995. Solicitation and auditor reporting decisions. The Accounting Review (April): 293-315.

Jeynes, P. H. 1965. A discipline for investment decisions. The Accounting Review (January): 105-118.

Jha, A. and Y. Chen. 2015. Audit fees and social capital. The Accounting Review (March): 611-639.

Jha, A., M. Kulchania and J. Smith. 2021. U.S. political corruption and audit fees. The Accounting Review (January): 299-324.

Jiambalvo, J. 1976. Prediction achievement and simulated decision makers as an extension of the predictive ability criterion: Some comments. The Accounting Review (July): 667-671.

Jiambalvo, J. and J. Pratt. 1982. Task complexity and leadership effectiveness in CPA firms. The Accounting Review (October): 734-750.

Jiang, J., I. Y. Wang and K. P. Wang. 2019. Big N auditors and audit quality: New evidence from quasi-experiments. The Accounting Review (January): 205-227.

Jiang, J. X. 2008. Beating earnings benchmarks and the cost of debt. The Accounting Review (March): 377-416.

Joe, J. R., S. D. Vandervelde and Y. Wu. 2017. Use of high quantification evidence in fair value audits: Do auditors stay in their comfort zone? The Accounting Review (September): 89-116.

Johnson, A. W. 1943. Form, function, and interpretation of the profit and loss statement. The Accounting Review (October): 340-347.

Johnson, A. W. 1957. A Report by the Task Committee on Faculty Personnel: Source and supply of teachers. The Accounting Review (April): 241-242.

Johnson, A. W. 1961. "More" on "income-tax-allocation" accounting. The Accounting Review (January): 75-83.

Johnson, C. E. 1954. Inventory valuation - The accountant's Achilles heel. The Accounting Review (January): 15-26.

Johnson, C. E. 1954. A case against the idea of an all-purpose concept of business income. The Accounting Review (April): 224-243.

Johnson, C. E. 1957. A course in income taxation for non-accounting majors? The Accounting Review (January): 90-92.

Johnson, G. L. 1965. The monetary and nonmonetary distinction. The Accounting Review (October): 821-823.

Johnson, G. L. 1966. Funds-flow equations. The Accounting Review (July): 510-517.

Johnson, G. L. and S. W. Newton. 1967. Tax considerations in equipment replacement decisions. The Accounting Review (October): 738-746.

Johnson, H. T. 1975. The role of accounting history in the study of modern business enterprise. The Accounting Review (July): 444-450.

Johnson, H. T. 1981. Toward a new understanding of nineteenth-century cost accounting. The Accounting Review (July): 510-518.

Johnson, J. T. 1959. Is the trust fund theory of capital stock dead? The Accounting Review (October): 609-611.

Johnson, J. R., R. A. Leitch and J. Neter. 1981. Characteristics of errors in accounts receivable and inventory audits. The Accounting Review (April): 270-293.

Johnson, O. 1968. Some reservations on the significance of prospective income data. The Accounting Review (July): 546-548.

Johnson, O. 1970. Toward an "Events" theory of accounting. The Accounting Review (October): 641-653.

Johnson, O. 1972. On taxonomy and accounting research. The Accounting Review (January): 64-74.

Johnson, O. 1974. The art of enquiry: A seminar in accounting research. The Accounting Review (January): 159-165.

Johnson, O. 1976. Contra-equity accounting for R&D. The Accounting Review (October): 808-822.

Johnson, O. and S. Gunn. 1974. Conflict resolution: The market and/or accounting? The Accounting Review (October): 649-663.

Johnson, S. B. 1985. The economic function of doctoral programs in accounting: Alternative theories and educational implications. The Accounting Review (October): 736-743.

Johnson, W. B. 1979. A test of the expectancy theory of motivation in an accounting environment: A comment. The Accounting Review (April): 409-411.

Johnson, W. B. 1983. "Representativeness" in judgmental predictions of corporate bankruptcy. The Accounting Review (January): 78-97.

Johnson, W. B. and R. Ramanan. 1988. Discretionary accounting changes from "Successful efforts" to "full cost" methods: 1970-76. The Accounting Review (January): 96-110.

Johnstone, K. M. and J. C. Bedard. 2001. Engagement planning, bid pricing, and client response in the market for initial attest engagements. The Accounting Review (April): 199-220.

Johnstone, K. M. and J. C. Bedard. 2003. Risk management in client acceptance decisions. The Accounting Review (October): 1003-1025.

Jolivet, V. 1964. The current French approach to inventory price level problems. The Accounting Review (July): 689-692.

Jollineau, S. J., L. J. Tanlu and A. Winn. 2014. Evaluating proposed remedies for credit rating agency failures. The Accounting Review (July): 1399-1420.

Jones, C. L. and A. A. Roberts. 2006. Management of financial information in charitable organizations: The case of joint-cost allocations. The Accounting Review (January): 159-178.

Jones, D. A. and K. J. Smith. 2011. Comparing the value relevance, predictive value, and persistence of other comprehensive income and special items. The Accounting Review (November): 2047-2073.

Jones, G. M. 1958. University responses to EDP. The Accounting Review (October): 645-649.

Jones, G. M. 1960. Educators, electrons, and business models: A problem in synthesis. The Accounting Review (October): 619-626.

Jones, G. M. 1962. Accounting innovation and the psychology of change. The Accounting Review (April): 244-250.

Jones, G. M. 1965. Linear algebra for the neophyte. The Accounting Review (July): 636-640.

Jones, H. M. and V. E. Pontius. 1965. Survey of accounting teaching via television. The Accounting Review (October): 863-867.

Jones, J. W. 1942. The execution of the federal budget. The Accounting Review (April): 88-94.

Jones, R. C. 1937. Current practice in teaching elementary accounting. The Accounting Review (June): 174-180.

Jones, R. C. 1950. Accounting concepts and standards: A report for the 1949 committee. The Accounting Review (April): 139-141.

Jones, R. C. 1950. A flexible test grading formula which emphasizes quality. The Accounting Review (October): 445-448.

Jones, R. C. 1951. Research projects in accounting. The Accounting Review (July): 400-413.

Jones, R. C. 1952. Supplementary list of research projects in accounting. The Accounting Review (January): 124-125.

Jones, R. C. 1953. Supplementary list of research projects in accounting. The Accounting Review (April): 258-264.

Jones, R. C. 1954. List of research projects in accounting: 1952-1953. The Accounting Review (April): 286-293.

Jones, S. and D. A. Hensher. 2004. Predicting firm financial distress: A mixed logit model. The Accounting Review (October): 1011-1038.

Jones, S. K. and L. A. Ponemon. 1993. A comment on "A multidimensional analysis of selected ethical issues in accounting". The Accounting Review (April): 411-416.

Joos, P. and B. A. Plesko. 2005. Valuing loss firms. The Accounting Review (July): 847-870.

Joos, P. P. M. and E. Leung. 2013. Investor perceptions of potential IFRS adoption in the United States. The Accounting Review (March): 577-609.

Jorgensen, B. N. and M. T. Kirschenheiter. 2003. Discretionary risk disclosures. The Accounting Review (April): 449-469.

Jorion, P. 2002. How informative are value-at-risk disclosures? The Accounting Review (October): 911-931.

Joshi, S., R. Krishnan and L. Lave. 2001. Estimating the hidden costs of environmental regulation. The Accounting Review (April): 171-198.

Judd, F. 1949. Development of cost accounting concepts of scheduled commercial airlines. The Accounting Review (January): 61-67.

Jung, M. J., J. P. Naughton, A. Tahoun and C. Wang. 2018. Do firms strategically disseminate? Evidence from corporate use of social media. The Accounting Review (July): 225-252.

Jung, M. J., M. H. F. Wong and X. F. Zhang. 2015. Analyst interest as an early indicator of firm fundamental changes and stock returns. The Accounting Review (May): 1049-1078.

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