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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

Ma, M. 2017. Economic links and the spillover effect of earnings quality on market risk. The Accounting Review (November): 213-245.

Ma, M., J. Pan and S. R. Stubben. 2020. The effect of local tournament incentives on firms' performance, risk-taking decisions, and financial reporting decisions. The Accounting Review (March): 283-309.

Ma, Y. 2020. Shareholder litigation and the information content of management voluntary disclosure. The Accounting Review (September): 279-298.

Maas, V. S. and M. Matejka. 2009. Balancing the dual responsibilities of business unit controllers: Field and survey evidence. The Accounting Review (July): 1233-1253.

Maas, V. S., M. van Rinsum and K. L. Towry. 2012. In search of informed discretion: An experimental investigation of fairness and trust reciprocity. The Accounting Review (March): 617-644.

Mabert, V. A. and R. C. Radcliffe. 1974. A forecasting methodology as applied to financial time series. The Accounting Review (January): 61-75.

Macaulay, H. 1955. Responsibilities of the professional accounting firms in continuing the training of college graduates. The Accounting Review (January): 48-50.

MacDougall, C. 1956. Statutory requirements as to form and content of executors' reports to courts - A rejoinder. The Accounting Review (April): 317-318.

MacDougall, C. 1960. Amortization of premiums on bonds acquired by trusts and estates. The Accounting Review (January): 137-138.

MacFarland, G. A. 1927. Accounting in the Wharton School. The Accounting Review (June): 175-177.

MacFarland, G. A. 1940. An interim report from the association's president. The Accounting Review (September): xiii-xiv.

Mackenzie, D. H. 1947. The logic of the cost and revenue approach. The Accounting Review (January): 12-18.

Mackenzie, D. H. 1949. Contemporary theories of corporate profits reporting. The Accounting Review (October): 360-368.

MacKenzie, O. 1964. Accreditation of accounting curricula. The Accounting Review (April): 363-370.

Mackler, I. M. 1942. A suggestion for the measurement of solvency. The Accounting Review (October): 348-354.

MacLean, H. I. 1934. Unit costs of instruction at the University of Pennsylvania. The Accounting Review (March): 33-37.

Macve, R. 2008. Contemporary Issues in Financial Reporting: A User-Oriented Approach by Paul Rosenfield. The Accounting Review (January): 260-262.

Maddala, G. S. 1991. A perspective on the use of limited-dependent and qualitative variables models in accounting research. The Accounting Review (October): 788-807. (Part of a forum on the use of limited-dependent variables in accounting research).

Madden, D. L. 1970. Bridging the gap between business and academic environments. The Accounting Review (January): 145-150.

Madden, J. T., R. A. Stevenson and W. R. Gray. 1928. The place of accounting in the commerce curriculum. The Accounting Review (June): 189-207.

Madeo, S. A. 1979. An empirical analysis of tax court decisions in accumulated earnings cases. The Accounting Review (July): 538-553.

Madeo, S. A. and M. Pincus. 1985. Stock market behavior and tax rule changes: The case of the disallowance of certain interest deductions claimed by banks. The Accounting Review (July): 407-429.

Madeo, S. A., A. Schepanski and W. C. Uecker. 1987. Modeling judgments of taxpayer compliance. The Accounting Review (April): 323-342.

Madsen, J. M. and J. L. McMullin. 2020. Economic consequences of risk disclosures: Evidence from crowdfunding. The Accounting Review (July): 331-363.

Madsen, P. E. 2011. How standardized is accounting? The Accounting Review (September): 1679-1708.

Madsen, P. E. 2013. The integration of women and minorities into the auditing profession since the civil rights period. The Accounting Review (November): 2145-2177.

Madsen, P. E. 2015. Has the quality of accounting education declined? The Accounting Review (May): 1115-1147.

Magee, R. P. 1974. Cost of information and security prices: A comment. The Accounting Review (October): 788-790.

Magee, R. P. 1976. A simulation analysis of alternative cost variance investigation models. The Accounting Review (July): 529-544.

Magee, R. P. 1977. Cost control with imperfect parameter knowledge. The Accounting Review (January): 190-199.

Magee, R. P. 1977. The usefulness of commonality information in cost control decisions. The Accounting Review (October): 869-880.

Magee, R. P. 1988. Variable cost allocation in a principal/agent setting. The Accounting Review (January): 42-54.

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

Magilke, M. J., B. W. Mayhew and J. E. Pike. 2009. Are independent audit committee members objective? Experimental evidence. The Accounting Review (November): 1959-1981.

Magro, A. M. 2005. Knowledge, adaptivity, and performance in tax research. The Accounting Review (April): 703-722.

Magro, A. M. and S. E. Nutter. 2012. Evaluating the strength of evidence: How experience affects the use of analogical reasoning and configural information processing in tax. The Accounting Review (January): 291-312.

Magruder, B. F. 1951. Nature of reserve for self-insurance. The Accounting Review (July): 334-337.

Maher, J. J. 1987. Pension obligations and the bond credit market: An empirical analysis of accounting numbers. The Accounting Review (October): 785-798.

Maher, M. W. 1981. 1980 Competitive manuscript award: The impact of regulation on controls: Firms' response to the Foreign Corrupt Practices Act. The Accounting Review (October): 751-770.

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

Maines, L. A. and J. R. M. Hand. 1996. Individuals' perceptions and misperceptions of time series properties of quarterly earnings. The Accounting Review (July): 317-336.

Maines, L. A. and L. S. McDaniel. 2000. Effects of comprehensive-income characteristics on nonprofessional investors' judgments: The role of financial-statement presentation format. The Accounting Review (April): 179-207.

Majors, T. M. 2016. The interaction of communicating measurement uncertainty and the dark triad on managers' reporting decisions. The Accounting Review (May): 973-992.

Maksy, M. M. 1988. Articulation problems between the balance sheet and the funds statement. The Accounting Review (October): 683-699.

Maksymov, E. M. and M. W. Nelson. 2017. Erratum: Malleable standards of care required by jurors when assessing auditor negligence. (January 2017). The Accounting Review (March): 273.

Maksymov, E. M. and M. W. Nelson. 2017. Malleable standards of care required by jurors when assessing auditor negligence. The Accounting Review (January): 165-181.

Malcolm, R. E. 1966. Decision tables in accounting. The Accounting Review (July): 551-555. (An example using the cost-or-market rule).

Malcom, R. E. 1978. The effect of product aggregation in determining sales variances. The Accounting Review (January): 162-169.

Maletta, M. J. and T. Kida. 1993. The effect of risk factors on auditors' configural information processing. The Accounting Review (July): 681-691.

Malone, J. A. 2015. Addendum: Bentley University subsequent report. The Accounting Review (July): 497. (Letter to the American Accounting Association about James E. Hunton's research fraud).

Malone, J. A. 2015. Report of Judith A. Malone, Bentley University ethics officer, concerning Dr. James E. Hunton. The Accounting Review (July): 1-5.

Manchiraju, H., V. Pandey and K. R. Subramanyam. 2021. Shareholder litigation and conservative accounting: Evidence from universal demand laws. The Accounting Review (March): 391-412.

Mandel, B. J. 1963. A course in statistical sampling for accountants, auditors and financial managers. The Accounting Review (April): 400-406.

Manes, N. P. 1964. The grant-in-aid system for interstate highway construction: An accounting or economic problem? The Accounting Review (July): 631-638.

Manes, R. P. 1965. Comment on matrix theory and cost allocation. The Accounting Review (July): 640-643.

Manes, R. P. 1968. In a seminar on budget mix variances. The Accounting Review (October): 784-787.

Manes, R. P. 1970. Birch Paper Company revisited: An exercise in transfer pricing. The Accounting Review (July): 565-572. (Examines the possibility of using shadow prices to determine transfer prices in the legendary Harvard Business transfer pricing case developed by W. Rotch and N. E. Harlan).

Manes, R. P. 1983. Demand elasticities: Supplements to sales budget variance reports. The Accounting Review (January): 143-156.

Manes, R. P. and V. L. Smith. 1965. Economic joint cost theory and accounting practice. The Accounting Review (January): 31-35.

Manes, R. P., S. H. Park and R. Jensen. 1982. Relevant costs of intermediate goods and services. The Accounting Review (July): 594-606.

Mann, E. J. 1953. Toward a better federal income tax. The Accounting Review (July): 356-362.

Mann, E. J. 1956. Management and industrial accounting in Western Europe. The Accounting Review (April): 244-252.

Mann, E. J. 1958. Cash flow earnings - New concept in security analysis. The Accounting Review (July): 423-426.

Mann, H. 1984. A worksheet for demonstrating the articulation of financial statements. The Accounting Review (October): 669-673.

Manry, D., S. L. Tiras and C. M. Wheatley. 2003. The influence of interim auditor reviews on the association of returns with earnings. The Accounting Review (January): 251-274.

Mansfield, H. C. 1940. The reorganization of federal accounting. The Accounting Review (March): 53-61.

Marchant, G. 1989. Analogical reasoning and hypothesis generation in auditing. The Accounting Review (July): 500-513.

Marcinko, D. and E. Petri. 1984. Use of the production function in calculation of standard cost variances - An extension. The Accounting Review (July): 488-495.

Marder, L. 1939. Suggestions for the final C. P. A. review. The Accounting Review (June): 177-178.

Margolis, J. 1953. The classification of sectors in the social accounts. The Accounting Review (April): 178-186.

Markell, W. and W. A. Pemberton. 1972. Programmed instruction in elementary accounting - Is it successful? The Accounting Review (April): 381-384.

Markle, K. S., L. F. Mills and B. Williams. 2020. Implicit corporate taxes and income shifting. The Accounting Review (May): 315-342.

Marple, R. P. 1934. The sources of capital surplus. The Accounting Review (March): 75-82.

Marple, R. P. 1946. Combining the forecast and flexible budgets. The Accounting Review (April): 140-148.

Marple, R. P. 1955. Direct costing and the uses of cost data. The Accounting Review (July): 430-438.

Marple, R. P. 1956. Try this on your class, professor. The Accounting Review (July): 492-497.

Marple, R. P. 1963. Value-itis. The Accounting Review (July): 478-482.

Marshall, R. M. 1975. Interpreting the API. The Accounting Review (January): 99-111.(API refers to the abnormal performance index).

Marshall, R. M. 1976. Interpreting the API: A reply. The Accounting Review (January): 176-180.

Martin, D. D. 1977. Professors' home office expenses: A recent development and economic extension. The Accounting Review (April): 492-497.

Martin, J. R. 1990. Book review: The Improvement of Corporate Financial Performance by S. Lewis. The Accounting Review (July): 726-27.

Martin, O. R. 1927. Surplus arising through revaluation. The Accounting Review (June): 111-123.

Martin, T. L. 1941. Overcapitalization has little meaning. The Accounting Review (December): 407-427.

Martins, E. 2011. Accounting for Growth in Latin America and the Caribbean - Improving Corporate Financial Reporting to Support Regional Economic Development by Henri Fortin, Ana Cristina Hirata Barros, Kit Cutler. The Accounting Review (July): 1480-1482.

Mashruwala, C. A. and S. D. Mashruwala. 2011. The pricing of accruals quality: January versus the rest of the year. The Accounting Review (July): 1349-1381.

Masli, A., G. F. Peters, V. J. Richardson and J. M. Sanchez. 2010. Examining the potential benefits of internal control monitoring technology. The Accounting Review (May): 1001-1034.

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

Mason, P. 1928. The treatment of depreciation in the Interstate Commerce Commission valuation cases. The Accounting Review (June): 141-148.

Mason, P. 1930. Accounting for current depreciation. The Accounting Review (June): 106-110.

Mason, P. 1932. Profits and surplus available for dividends. The Accounting Review (March): 61-66.

Mason, P. 1933. Illustrations of the early treatment of depreciation. The Accounting Review (September): 209-218.

Mason, P. 1935. Depreciation and the financing of replacements. The Accounting Review (December): 318-324.

Mason, P. 1935. The financial aspects of depreciation accounting. The Accounting Review (September): 238-246.

Mason, P. 1936. The supreme court on public-utility depreciation. The Accounting Review (September): 234-270.

Mason, P. 1939. Recent trends in depreciation decisions. The Accounting Review (March): 1-14.

Mason, P. 1948. Problems in the handling of large sections in accounting by the lecture method. The Accounting Review (April): 179-182.

Mason, P. 1950. The 1948 statement of concepts and standards. The Accounting Review (April): 133-138.

Mason, P. 1951. Report of the 1950 president. The Accounting Review (April): 247-251.

Mason, P. 1955. The price-level study of the American Accounting Association. The Accounting Review (January): 37-44.

Masschelein, S., E. Cardinaels and A. Van den Abbeele. 2012. ABC information, fairness perceptions, and interfirm negotiations. The Accounting Review (May): 951-973.

Massel, M. S. 1945. Accounting training for the government service. The Accounting Review (April): 206-210.

Mastilak, M. C. 2011. Cost pool classification and judgment performance. The Accounting Review (September): 1709-1729.

Mastro, A. J. 1967. EDP in one elementary course. The Accounting Review (April): 371-374.

Mastro, A. J. and F. R. Hartman. 1960. An evaluation of a slide-lecture method for teaching a large section of college auditing. The Accounting Review (April): 324-329.

Mateer, W. H. 1965. Tax allocation: A macro approach. The Accounting Review (July): 583-586.

Mathews, G. C. 1938. Accounting in the regulation of security sales. The Accounting Review (September): 225-233.

Mathews, R. 1960. Inflation and company finance. The Accounting Review (January): 8-18.

Mathews, R. L. 1968. Income, price changes and the valuation controversy in accounting. The Accounting Review (July): 509-516.

Matolcsy, Z. P. and A. Wyatt. 2008. The association between technological conditions and the market value of equity. The Accounting Review (March): 479-518.

Matsumoto, D., M. Pronk and E. Roelofsen. 2011. What makes conference calls useful? The information content of managers' presentations and analysts' discussion sessions. The Accounting Review (July): 1383-1414.

Matsumoto, D. A. 2002. Management's incentives to avoid negative earnings surprises. The Accounting Review (July): 483-514.

Matsumura, E. M. and J. Y. Shin. 2006. An empirical analysis of an incentive plan with relative performance measures: Evidence from a postal service. The Accounting Review (May): 533-566.

Matsumura, E. M. and R. R. Tucker. 1992. Fraud detection: A theoretical foundation. The Accounting Review (October): 753-782.

Matsumura, E. M., R. Prakash and S. C. Vera-Munoz. 2014. Firm-value effects of carbon emissions and carbon disclosures. The Accounting Review (March): 695-724.

Matsunaga, S. R. 1995. The effects of financial reporting costs on the use of employee stock options. The Accounting Review (January): 1-26.

Matsunaga, S. R. and C. W. Park. 2001. The effect of missing a quarterly earnings benchmark on the CEO's annual bonus. The Accounting Review (July): 313-332.

Mattessich, R. 1956. The constellation of accountancy and economics. The Accounting Review (October): 551-564.

Mattessich, R. 1958. Mathematical models in business accounting. The Accounting Review (July): 472-481.

Mattessich, R. 1961. Budgeting models and system simulation. The Accounting Review (July): 384-397.

Mattessich, R. 1972. Methodological preconditions and problems of a general theory of accounting. The Accounting Review (July): 469-487.

Mattingly, L. A. 1964. Formation and development of the Institute of Certified Public Accountants of Greece. The Accounting Review (October): 996-1003.

Matulich, S., L. A. Nikolai and S. K. Olson. 1977. Earnings per share: A flow chart approach to teaching concepts and procedures. The Accounting Review (January): 233-247.

Matusiak, L. W. 1960. The role of educators in the American Institute's professional development program. The Accounting Review (April): 197-202.

Matz, A. 1938. The position of the German accountant. The Accounting Review (December): 392-395.

Matz, A. 1940. Accounting as a tool for economy in German business. The Accounting Review (June): 177-185.

Matz, A. 1940. Cost accounting in Germany. The Accounting Review (September): 371-379.

Matz, A. 1945. Problems in designing an accounting system. The Accounting Review (April): 216-222.

Matz, A. 1946. Electronics in accounting. The Accounting Review (October): 371-379.

Matz, A. 1948. Teaching standard costs and flexible budget with three- and two-variance methods. The Accounting Review (July): 309-313.

Matz, A. 1951. The accounting senior seminar in the Wharton School. The Accounting Review (April): 262-265.

Matz, A. 1967. International news notes. The Accounting Review (July): 613-614.

Mauler, L. M. 2019. The effect of analysts' disaggregated forecasts on investors and managers: Evidence using pre-tax forecasts. The Accounting Review (May): 279-302.

Mauriello, J. A. 1951. The relationship between accounting and management. The Accounting Review (April): 226-231.

Mauriello, J. A. 1962. The working capital concept - A restatement. The Accounting Review (January): 39-43.

Mauriello, J. A. 1963. Realization as the basis for asset classification and measurement. The Accounting Review (January): 26-28.

Mauriello, J. A. 1964. The all-inclusive statement of funds. The Accounting Review (April): 347-357.

Mautner, O. and J. A. Mauriello. 1953. Complementary accounting through the general ledger. The Accounting Review (October): 565-569.

Mautz, R. K. 1941. Revising the "Tentative Statement". The Accounting Review (March): 66-75.

Mautz, R. K. 1945. Accounting and statistics. The Accounting Review (October): 399-410.

Mautz, R. K. 1947. Profit-sharing bonus payments in the income statement. The Accounting Review (January): 54-57.

Mautz, R. K. 1949. Teaching the significance of practical considerations. The Accounting Review (October): 435-438.

Mautz, R. K. 1949. Using practical accounting experience in teaching. The Accounting Review (July): 317-320.

Mautz, R. K. 1950. Accounting for enterprise growth. The Accounting Review (January): 81-88.

Mautz, R. K. 1951. The intermediate course in accounting. The Accounting Review (April): 239-244.

Mautz, R. K. 1956. Professional examinations: A department for students of accounting: Auditing. The Accounting Review (July): 520-529.

Mautz, R. K. 1957. Professional examinations: Auditing. The Accounting Review (January): 143-152.

Mautz, R. K. 1957. Professional examinations: Auditing. The Accounting Review (July): 499-508.

Mautz, R. K. 1957. The 1957 statement of accounting and reporting standards. The Accounting Review (October): 547-553.

Mautz, R. K. 1958. Professional examinations: Auditing. The Accounting Review (January): 142-151.

Mautz, R. K. 1958. Professional examinations: Auditing. The Accounting Review (July): 516-523.

Mautz, R. K. 1959. Professional examinations: Auditing. The Accounting Review (January): 148-157.

Mautz, R. K. 1963. Accounting as a social science. The Accounting Review (April): 317-325.

Mautz. R. K. 1965. Challenges to the accounting profession. The Accounting Review (April): 299-311.

Mautz, R. K. 1974. Where do we go from here? The Accounting Review (April): 353-360.

Mautz, R. K. and D. L. Mini. 1966. Internal control evaluation and audit program modification. The Accounting Review (April): 283-291.

Mautz, R. K. and G. J. Previts. 1977. Eric Kohler: An accounting original. The Accounting Review (April): 300-307.

Mautz, R. K. and K. F. Skousen. 1969. Some problems in empirical research in accounting. The Accounting Review (July): 447-456.

Maxim, L D., D. E. Cullen and F. X. Cook, Jr. 1976. Optimal acceptance sampling plans for auditing "batched" stop and go vs. conventional single-stage attributes plans. The Accounting Review (January): 97-109.

Maxwell, A. D. 1956. Answering examination questions. The Accounting Review (October): 636-645.

Maxwell, A. D. and W. H. Taylor.1942. A study of accounting curricula. The Accounting Review (April): 141-149.

May, G. O. 1943. The nature of the financial accounting process. The Accounting Review (July): 189-193.

May, G. O. 1945. Teaching accounting to non-technical students. The Accounting Review (April): 131-138.

May, G. O. 1952. Limitations on the significance of invested cost. The Accounting Review (October): 436-440.

May, G. O 1956. A comment on Mr. Greer's benchmarks and beacons. The Accounting Review (October): 581-583.

May, P. T. Jr. 1969. System control: Computers the weak link? The Accounting Review (July): 583-592.

May, R. G. and G. L. Sundem. 1973. Cost of information and security prices: Market association tests for accounting policy decisions. The Accounting Review (January): 80-94.

May, R. G. and G. L. Sundem. 1974. Cost of information and security prices: A reply. The Accounting Review (October): 791-793.

May, R. G. and G. L. Sundem. 1976. Research for accounting policy: An overview. The Accounting Review (October): 747-763.

Mayer, R. R. 1958. The role of the accountant in equipment replacement analyses. The Accounting Review (October): 637-644.

Mayer-Sommer, A. P. 1979. Understanding and acceptance of the efficient markets hypothesis and its accounting implications. The Accounting Review (January): 88-106.

Mayer-Sommer, A. P. and S. E. Loeb. 1981. Fostering more successful professional socialization among accounting students. The Accounting Review (January): 125-136.

Mayew, W. J., M. Sethuraman and M. Venkatachalam. 2015. MD&A disclosure and the firm's ability to continue as a going concern. The Accounting Review (July): 1621-1651.

Mayew, W. J., M. Sethuraman and M. Venkatachalam. 2020. Individual analysts' stock recommendations, earnings forecasts, and the informativeness of conference call question and answer sessions. The Accounting Review (November): 311-337.

Mayhew, B. W. and J. E. Pike. 2004. Does investor selection of auditors enhance auditor independence? The Accounting Review (July): 797-822.

Maynard, G. P. 1952. Business income and national income: A contrast of concepts. The Accounting Review (April): 189-194.

Maynard, G. P. 1953. Modifications of accounting data in national-income estimation. The Accounting Review (April): 199-210.

McAllister, M., A. D. Blay and K. Kadous. 2021. Fraud brainstorming group composition in auditing: The persuasive power of a skeptical minority. The Accounting Review (May): 431-448.

McAnally, M. L., A. Srivastava and C. D. Weaver. 2008. Executive stock options, missed earnings targets, and earnings management. The Accounting Review (January): 185-216.

McBride, H. J. 1963. Assigning tax loads to prospective projects. The Accounting Review (April): 363-370.

McCarthy, W. E. 1979. An entity-relationship view of accounting models. The Accounting Review (October): 667-686.

McCarthy, W. E. 1982. The REA accounting model: A generalized framework for accounting systems in a shared data environment. The Accounting Review (July): 554-578. (See McCarthy's web site for this paper and many others).

McClenon, P. R. 1963. Cost finding through multiple correlation analysis. The Accounting Review (July): 540-547.

McCormick, E. T. 1960. Reporting to stockholders. The Accounting Review (April): 223-227.

McCormick, F. L. 1967. Large group instruction in elementary accounting. The Accounting Review (July): 592.

McCormick, W. Jr. 1973. Trends in education for auditors. The Accounting Review (October): 801-803.

McCosh, A. M. 1967. Accounting consistency - Key to stockholder information. The Accounting Review (October): 693-700.

McCosh, A. M. 1972. The case method of accounting instruction and microwave television. The Accounting Review (January): 161-164.

McCosh, R. B. 1957. Internship programs in accounting. The Accounting Review (April): 306-308.

McCowen, G. B. 1937. Replacement cost of goods sold. The Accounting Review (September): 270-277.

McCowen, G. B. 1946. The accountant as an artist. The Accounting Review (April): 204-211.

McCoy, J. R. 1948. Report of Committee on Revision of the Statement of Principles: Equities. The Accounting Review (January): 23-27.

McCray, J. H. 1972. Present value of an annuity - A formula approach. The Accounting Review (October): 824-825.

McCray, J. H. 1984. A quasi-Bayesian audit risk model for dollar unit sampling. The Accounting Review (January): 35-51.

McCray, J. H. 1984. A quasi-Bayesian audit risk model for dollar unit sampling: A reply. The Accounting Review (July): 526-527.

McCredie, H. 1957. The theory and practice of accounting. The Accounting Review (April): 216-223.

McCullers, L. D. and R. P. VanDaniker. 1972. Socio-economics and accounting education. The Accounting Review (July): 604-606.

McDaniel, L., R. D. Martin and L. A. Maines. 2002. Evaluating financial reporting quality: The effects of financial expertise vs. financial literacy. The Accounting Review (Supplement: Quality of Earnings Conference): 139-167.

McDonald, B. and M. H. Morris. 1984. The relevance of SFAS 33 inflation accounting disclosures in the adjustment of stock prices to inflation. The Accounting Review (July): 432-446.

McDonald, C. L. 1973. An empirical examination of the reliability of published predictions of future earnings. The Accounting Review (July): 502-510.

McDonald, D. L. 1967. Feasibility criteria for accounting measures. The Accounting Review (October): 662-679.

McDonald, R. F. 1955. An objective look at effects of income taxes on financing small business. The Accounting Review (October): 623-633.

McDonough, J. J. 1971. The accountant, data collection and social exchange. The Accounting Review (October): 676-685.

McFarland, W. B. 1939. The basic theory of standard costs. The Accounting Review (June): 151-158.

McFarland, W. B. 1940. The economics of business costs. The Accounting Review (June): 196-204.

McFarland, W. B. 1947. Cost analysis for equipment replacement. The Accounting Review (January): 58-64.

McFarland, W. B. 1961. Research in management accounting by the National Association of Accountants. The Accounting Review (January): 21-25.

McGahran, K. T. 1988. SEC disclosure regulation and management perquisites. The Accounting Review (January): 23-41.

McGhee, W., M. D. Shields and J. G. Birnberg. 1978. The effects of personality on a subject's information processing. The Accounting Review (July): 681-697.

McGladrey, I. B. 1947. Problems in assuming proper responsibility. The Accounting Review (July): 273-280.

McGladrey, I. B. 1951. The audit report. The Accounting Review (April): 197-208.

McGowan, A. S. and V. P. Vendrzyk. 2002. The relation between cost shifting and segment profitability in the defense-contracting industry. The Accounting Review (October): 949-969.

McGowen, G. B. 1962. The flow of assets through a business enterprise and the accounting flow equation based thereon. The Accounting Review (January): 105-110.

McGuire, S. T., D. Wang and R. J. Wilson. 2014. Dual class ownership and tax avoidance. The Accounting Review (July): 1487-1516.

McGuire, S. T., T. C. Omer and D. Wang. 2012. Tax avoidance: Does tax-specific industry expertise make a difference? The Accounting Review (May): 975-1003.

McGuire, S. T., T. C. Omer and N. Y. Sharp. 2012. The impact of religion on financial reporting irregularities. The Accounting Review (March): 645-673.

McGurr, F. J. 1960. The integration of statistics and accounting. The Accounting Review (January): 60-63.

McInnis, J. 2010. Earnings smoothness, average returns, and implied cost of equity capital. The Accounting Review (January): 315-341.

McInnis, J. M., Y. Yu and C. G. Yust. 2018. Does fair value accounting provide more useful financial statements than current GAAP for banks? The Accounting Review (November): 257-279.

McIntire, L. B. 1945. Income taxes and capital investment. The Accounting Review (October): 415-420.

McIntyre, E. V. 1973. Current-cost financial statements and common-stock investments decisions. The Accounting Review (July): 575-585.

McIntyre, E. V. 1974. An algebraic aid in teaching the differences between direct costing and full-absorption costing models: An extension. The Accounting Review (October): 839-840.

McIntyre, E. V. 1975. The effects of restating financial statements for price-level changes: A reply. The Accounting Review (October): 815-817.

McIntyre, E. V. 1976. A note on the joint variance. The Accounting Review (January): 151-155.

McIntyre, E. V. 1977. Present value depreciation and the disaggregation problem. The Accounting Review (January): 162-171.

McIntyre, E. V. 1978. The joint variance: A reply. The Accounting Review (April): 534-537.

McIntyre, E. V. 1982. Interaction effects of inflation accounting models and accounting techniques. The Accounting Review (July): 607-618.

McKague, W. A. 1945. Canadian examinations. The Accounting Review (April): 204-206.

McKee, A. J. Jr., T. B. Bell and J. R. Boatsman. 1984. Management preferences over accounting standards: A replication and additional tests. The Accounting Review (October): 647-659.

McKeown, J. C. 1971. An empirical test of a model proposed by Chambers. The Accounting Review (January): 12-29.

McKeown, J. C. 1972. Additivity of net realizable values. The Accounting Review (July): 527-532.

McKeown, J. C. 1973. An effective and practical tool for conveying test deck concepts. The Accounting Review (January): 172-174.

McKeown, J. C. 1973. A brief exploration of the goal congruence of net realizable value. The Accounting Review (April): 386-388.

McKeown, J. C. 1976. Computer-assisted instruction for elementary accounting. The Accounting Review (January): 123-130.

McKeown, J. C. 1987. Understanding accounting changes in an efficient market: Analysis of variance issues. The Accounting Review (July): 597-600.

McLean, J. H. 1965. Planning in corporate liquidations. The Accounting Review (April): 448-450.

McLeay, S. 2013. Book review: The Politics of Accounting Regulation: Organizing Transnational Standard Setting in Financial Reporting by Sebastian Botzem. The Accounting Review (July): 1489-1492.

McMahan, J. W. 1946. Basic education for accounting in business. The Accounting Review (April): 135-140.

McMillan, J. J. and R. A. White. 1993. Auditors' belief revisions and evidence search: The effect of hypothesis frame, confirmation bias, and professional skepticism. The Accounting Review (July): 443-465.

McMillan, T. E. Jr. 1955. State-municipal relations in financial control. The Accounting Review (October): 592-599.

McMullen, S. Y. 1951. Clarifying the balance sheet: An analysis and interpretation of Supplementary Statement No. 1 on "Reserves and Retained Income" by a member of the Committee on Concepts and Standards. The Accounting Review (April): 157-166.

McNair, M. P. 1935. Someproposed changes in department store accounting procedure. The Accounting Review (March): 50-63.

McNeill, I. E. and F. Collins. 1975. Personality tendencies and learning modes in elementary accounting. The Accounting Review (October): 888-897.

McNichols, M. 1989. Evidence of informational asymmetries from management earnings forecasts and stock returns. The Accounting Review (January): 1-27.

McNichols, M. 2010. Earnings Quality, Foundations and Trends© in Accounting by Jennifer Francis, Per Olsson, Katherine Schipper. The Accounting Review (January): 382-384.

McNichols, M. F. 2002. The quality of accruals and earnings: The role of accrual estimation errors: Discussion. The Accounting Review (Supplement: Quality of Earnings Conference): 61-69.

McNichols, M. F. and S. R. Stubben. 2008. Does earnings management affect firms' investment decisions? The Accounting Review (November): 1571-1603.

McNichols, T. J. and F. V. Boyd. 1954. Adjustment of fixed assets to reflect price level changes. The Accounting Review (January): 106-113.

McRae, T. W. 1970. Opportunity and incremental cost: An attempt to define in systems terms. The Accounting Review (April): 315-321.

McRae, T. W. 1974. A further note on the definition of incremental and opportunity cost. The Accounting Review (January): 124-125.

McVay, S. E. 2006. Earnings management using classification shifting: An examination of core earnings and special items. The Accounting Review (May): 501-531.

McVay, S. E. 2010. Line-Item Analysis of Earnings Quality by Nahum D. Melumad, Doron Nissim. The Accounting Review (May): 1121-1122.

Mead, G. 1960. Auditing, management advisory services, social service, and the profit motive. The Accounting Review (October): 659-666.

Mead, S. B. 1952. The disposition of special post-war reserves at the close of World War II. The Accounting Review (October): 496-501.

Mead, S. B. 1955. The machine-graded test for accounting courses. The Accounting Review (January): 133-134.

Mead, S. B. 1957. A federal tax course for non-accounting students. The Accounting Review (October): 652-653.

Mead, S. B. and J. W. Ruswinckel. 1959. The lecture system in elementary accounting. The Accounting Review (January): 130-131.

Meade, J. A. 1990. The impact of different capital gains tax regimes on the lock-in effect and new risky investment decisions. The Accounting Review (April): 406-431.

Meade, J. A. 1995. The effects of income and consumption tax regimes and future tax rate uncertainty on proportional savings and risk-taking. The Accounting Review (October): 635-653.

Mear, R. and M. Firth. 1987. Cue usage and self-insight of financial analysts. The Accounting Review (January): 176-182.

Mecimore, C. D. 1969. Integrating EDP into the elementary accounting course - One approach. The Accounting Review (October): 837-839.

Meder, A. A. 2015. Interaction between accounting standards and monetary policy: The effect of SFAS 115. The Accounting Review (September): 2031-2056.

Medsker, L. L. 1940. Qualifications required by law of C. P. A. candidates. The Accounting Review (March): 100-102.

Meek, G. K. 1983. U.S. securities market responses to alternate earnings disclosures of non-U.S. multinational corporations. The Accounting Review (April): 394-402.

Mehl, A. G. and L. E. Lammers. 1979. A report and analysis of the accountancy faculty recruiting surveys of 1975-1978. The Accounting Review (July): 609-617.

Mehta, M. N., D. M. Reeb and W. Zhao. 2021. Shadow trading. The Accounting Review (July): 367-404.

Meigs, W. B. 1951. The expanding field of internal auditing. The Accounting Review (October): 518-523.

Meigs, W. B. 1959. Professional examinations: Examination in auditing. The Accounting Review (July): 491-505.

Meigs, W. B. 1960. Professional examinations: Auditing. The Accounting Review (January): 150-159.

Meigs, W. B. 1960. Professional examinations: Examination in auditing. The Accounting Review (July): 538-550.

Meigs, W. B. 1961. Professional examinations: Examination in auditing. The Accounting Review (January): 148-155.

Meigs, W. B. 1961. Professional examinations: Examination in auditing. The Accounting Review (July): 501-510.

Meigs, W. B. 1962. Professional examinations: Examination in auditing. The Accounting Review (January): 135-145.

Meigs, W. B. 1962. Professional examinations: Examination in auditing. The Accounting Review (July): 575-588.

Meigs, W. B. 1963. Professional examinations: Examination in auditing. The Accounting Review (January): 184-195.

Meigs, W. B. 1963. Professional examinations: Examination in auditing. The Accounting Review (July): 645-656.

Meigs, W. B. 1964. Professional examinations: Examination in auditing. The Accounting Review (January): 195-207.

Meigs, W. B. 1965. Professional examinations: Examination in auditing. The Accounting Review (January): 251-265.

Meigs, W. B. 1965. CPA examination: Auditing. The Accounting Review (July): 675-689.

Meigs, W. B. 1966. CPA examination: Auditing. The Accounting Review (January): 160-172.

Meigs, W. B. 1966. CPA examination: Auditing. The Accounting Review (July): 575-587.

Meigs, W. B. and E. J. Larsen. 1964. Professional examinations: Examination in auditing. The Accounting Review (July): 788-803.

Meigs, W. B. and E. J. Larsen. 1967. CPA examination: Auditing. The Accounting Review (January): 157-173.

Meixner, W. F. and R. B. Welker. 1988. Judgment consensus and auditor experience: An examination of organizational relations. The Accounting Review (July): 505-513.

Melberg, W. F. Jr. 1972. Benishayan time series as models for debt processes over time. The Accounting Review (January): 116-133.

Mellman, M. 1963. Marketing cost analysis - Development and current practices. The Accounting Review (January): 118-123.

Mendes, H. E. 1944. The development of uniform examinations. The Accounting Review (April): 139-142.

Mendoza, K. I. 2020. Reducing underreporting by aggregating budgeted time. The Accounting Review (September): 299-319.

Menon, K. and D. D. Williams. 1991. Auditor credibility and initial public offerings. The Accounting Review (April): 313-332.

Menon, K. and D. D. Williams. 1994. The insurance hypothesis and market prices. The Accounting Review (April): 327-342.

Menon, K. and D. D. Williams. 2004. Former audit partners and abnormal accruals. The Accounting Review (October): 1095-1118.

Menon, K. and D. D. Williams. 2010. Investor reaction to going concern audit reports. The Accounting Review (November): 2075-2105.

Mensah, Y. M. 1982. A dynamic approach to the evaluation of input-variable cost center performance. The Accounting Review (October): 681-700.

Mensah, Y. M. 1983. The differential bankruptcy predictive ability of specific price level adjustments: Some empirical evidence. The Accounting Review (April): 228-246.

Mensah, Y. M. and S. Li. 1993. Measuring production efficiency in a not-for-profit setting: An extension. The Accounting Review (January): 66-88.

Mensah, Y. M., J. M. Considine and L. Oakes. 1994. Statutory insolvency regulations and earnings management in the prepaid health-care industry. The Accounting Review (January): 70-95. (Part of a forum on accounting for not-for-profit organizations).

Mepham, M. J. 1975. A payback interpretation of the annuity tables. The Accounting Review (October): 869-870.

Mepham, M. J. 1983. Robert Hamilton's contribution to accounting. The Accounting Review (January): 43-57.

Mercer, M. 2005. The fleeting effects of disclosure forthcomingness on management's reporting credibility. The Accounting Review (April): 723-744.

Merchant, K. A. 1981. The design of the corporate budgeting system: Influences on managerial behavior and performance. The Accounting Review (October): 813-829.

Merchant, K. A. 2008. Contemporary Issues in Management Accounting by Alnoor Bhimani. The Accounting Review (May): 856-858.

Merchant, K. A. and J. Manzoni. 1989. The achievability of budget targets in profit centers: A field study. The Accounting Review (July): 539-558.

Meredith, C. C. 1944. Some problems of labor union auditing. The Accounting Review (July): 290-293.

Merino, B. D., B. S. Koch and K. L. MacRitchie. 1987. Historical analysis - A diagnostic tool for "events" studies: The impact of the Securities Act of 1933. The Accounting Review (October): 748-762.

Merkley, K. J. 2014. Narrative disclosure and earnings performance: Evidence from R&D. disclosures. The Accounting Review (March): 725-757.

Merville, L. J. and J. W. Petty. 1978. Transfer pricing for the multinational firm. The Accounting Review (October): 935-951.

Messere, C. J. and G. J. Zuckerman. 1981. An alternative approach to depreciation switches. The Accounting Review (July): 642-652.

Messier, W. F. and M. Schmidt. 2018. Offsetting misstatements: The effect of misstatement distribution, quantitative materiality, and client pressure on auditors' judgments. The Accounting Review (July): 335-357.

Messier, W. F. Jr., J. K. Reynolds, C. A. Simon and D. A. Wood. 2011. The effect of using the internal audit function as a management training ground on the external auditor's reliance decision. The Accounting Review (November): 2131-2154.

Metcalf, R. W. 1964. The "basic postulates" in perspective. The Accounting Review (January): 16-21.

Meyer, H. G. 1933. The systems course. The Accounting Review (December): 350-351.

Meyer, H. G. 1933. The use of problems, cases and practice sets in the elementary course. The Accounting Review (March): 33-35.

Meyer, H. G. 1961. Some aspects of accounting education. The Accounting Review (April): 209-212.

Meyer, P. E. 1976. A framework for understanding "substance over form" in accounting. The Accounting Review (January): 80-89.

Meyers, S. L. 1973. An examination of the relationship between interperiod tax allocation and present-value depreciation. The Accounting Review (January): 44-49.

Meyers, S. L. 1973. The stationarity problem in the use of the market model of security price behavior. The Accounting Review (April): 318-322.

Meyers, S. L. 1974. Present value models and the multi-asset problem: A comment. The Accounting Review (October): 816-818.

Mian, G. M. and S. Sankaraguruswamy. 2012. Investor sentiment and stock market response to earnings. The Accounting Review (July): 1357-1384.

Michaeli, B. 2017. Divide and inform: Rationing information to facilitate persuasion. The Accounting Review (September): 167-199.

Michas, P. N. 2011. The importance of audit profession development in emerging market countries. The Accounting Review (September): 1731-1793.

Michels, J. 2012. Do unverifiable disclosures matter? Evidence from peer-to-peer lending. The Accounting Review (July): 1385-1413.

Mikes, A. 2012. Accounting in Networks by Hakan Hakansson, Kalle Kraus, Johnny Lind. The Accounting Review (January): 346-349.

Mikesell, R. M. 1947. Wanted: More cost accounting for government. The Accounting Review (July): 241-247.

Mikesell, R. M. 1959. Statement of source and application of funds without formal working papers. The Accounting Review (April): 300-301.

Mikhail, M. B., B. R. Walther and R. H. Willis. 1999. Does forecast accuracy matter to security analysts? The Accounting Review (April): 185-200.

Mikhail, M. B., B. R. Walther and R. H. Willis. 2007. When security analysts talk, who listens? The Accounting Review (October): 1227-1253.

Milani, K. 1975. The relationship of participation in budget-setting to industrial supervisor performance and attitudes: A field study. The Accounting Review (April): 274-284.

Miles, C. E. 1954. The objectives and material contents of elementary accounting courses for accounting majors and of courses for majors in fields other than accounting. The Accounting Review (October): 601-604.

Millar, J. A. 1977. Split or dividend: Do the words really matter? The Accounting Review (January): 52-55.

Miller, B. P. 2010. The effects of reporting complexity on small and large investor trading. The Accounting Review (November): 2107-2143.

Miller, G. S. and D. J. Skinner. 1998. Determinants of the valuation allowance for deferred tax assets under SFAS No. 109. The Accounting Review (April): 213-233.

Miller, H. 1972. Environmental complexity and financial reports. The Accounting Review (January): 31-37.

Miller, H. C. 1933. A five-year plan for training specialists. The Accounting Review (March): 36-37.

Miller, H. C. 1934. Standards for a master's thesis in accounting. The Accounting Review (June): 178-182.

Miller, H. C. 1935. The master's thesis. The Accounting Review (March): 33-49.

Miller, H. C. 1938. A suggested program of education for the accountant. The Accounting Review (June): 191-194.

Miller, H. C. 1939. The place of governmental accounting in the syllabus. The Accounting Review (June): 176-177.

Miller, H. C. 1942. Cost inspection in the United States Navy. The Accounting Review (April): 94-99.

Miller, H. C. and C. F. Chizek. 1948. Association reports. The Accounting Review (January): 106-107.

Miller, H. C. 1949. Expense and accounting concepts and standards. The Accounting Review (April): 146-148.

Miller, H. C., S. P. Garner, R. H. Hassler, E. A. Heilman and J. A. White. 1951. Interim report of the standards rating committee. The Accounting Review (January): 19-21.

Miller, H. E. 1942. Accounting statements for publication. The Accounting Review (July): 251-256.

Miller, H. E. 1944. Reserves for war contingencies and postwar adjustments. The Accounting Review (July): 248-253.

Miller, H. E. 1945. Internship training in accounting. The Accounting Review (April): 187-191.

Miller, H. E. 1947. Surplus reserves. The Accounting Review (April): 147-150.

Miller, H. E. 1948. Quasi-reorganizations in reverse. The Accounting Review (April): 154-157.

Miller, H. E. 1949. The 1948 Revision of the American Accounting Association's Statement of Principles A general appraisal. The Accounting Review (January): 44-49.

Miller, H. E. 1966. Textbooks or research. The Accounting Review (January): 1-7.

Miller, M. C. 1973. Goodwill - An aggregation issue. The Accounting Review (April): 280-291.

Millians, P. M. 1947. Profit planning and budgetary control. The Accounting Review (January): 65-68.

Mills, L. F. 2019. Pursuing relevant (tax) research. The Accounting Review (July): 437-446.

Mills, L. F., L. A. Robinson and R. C. Sansing. 2010. FIN 48 and tax compliance. The Accounting Review (September): 1721-1742.

Mills, L. F., S. E. Nutter and C. M. Schwab. 2013. The effect of political sensitivity and bargaining power on taxes: Evidence from federal contractors. The Accounting Review (May): 977-1005.

Mills, R. H. 1967. Investment loss reserves for corporate bond investors. The Accounting Review (January): 74-81.

Milroy, R. R., D. F. Istvan and R. M. Powell. 1961. The tax depreciation muddle. The Accounting Review (October): 539-547.

Minch, R. and E. Petri. 1972. Matrix models of reciprocal service cost allocation. The Accounting Review (July): 576-580.

Minnis, M. 2015. Book review: Speech Analysis in Financial Markets by William J. Mayhew and M. Venkatachalam. The Accounting Review (January): 395-398.

Mires, H. F. 1928. The income tax - Collection aspects. The Accounting Review (March): 1-6.

Mischler, J. J. 1946. Taxation of war loss recoveries. The Accounting Review (July): 283-288.

Misiewicz, K. M. 1977. A macro-case analysis approach to tax research. The Accounting Review (October): 935-938.

Misiewicz, K. M. 1978. The tax nucleus of gains and losses. The Accounting Review (October): 979-984.

Misiewicz, K. M. 1979. A macro-case analysis approach to tax research - A reply. The Accounting Review (July): 641-642.

Mitchell, G. B. 1970. After-tax cost of leasing. The Accounting Review (April): 308-314.

Mitchell, W. S. 1963. Relationship of laws of learning to methods of accounting instruction. The Accounting Review (April): 411-414. (Mitchell discusses a variety of teaching methods: 1) the drill method, 2) the lecture method, 3) the laboratory method, 4) the discussion method, 5) the seminar method and case study method as a sub-classification of the seminar method, 6) the project method, and 7) the supervised study method. The evils of the lecture method include: 1) it does not provide an opportunity for, or encourage active participation by students, 2) it is difficult to obtain feed-back to determine if learning is taking place, and 3) it tends to concentrate on transferring specific knowledge rather than promoting appreciation for the relationship of that knowledge to possible uses. Mitchell concludes that a combination of methods is essential within a given course to provide the most effective learning).

Mittelstaedt, H. F. and P. R. Regier. 1993. The market response to pension plan terminations. The Accounting Review (January): 1-27.

Mittelstaedt, H. F., W. D. Nichols and P. R. Regier. 1995. SFAS No. 106 and benefit reductions in employer-sponsored retiree health care plans. The Accounting Review (October): 535-556.

Mittendorf, B. and Y. Zhang. 2005. The role of biased earnings guidance in creating a healthy tension between managers and analysts. The Accounting Review (October): 1193-1209.

Mobley, S. C. 1966. The concept of realization: A useful device. The Accounting Review (April): 292-296.

Mobley, S. C. 1967. Revenue experience as a guide to asset valuation. The Accounting Review (January): 114-123.

Mobley, S. C. 1968. Measures of income. The Accounting Review (April): 333-341. (Financial statements expressing different concepts of income including: Distributed income, Validated income, Earned income, and Cumulative income).

Mobley, S. C. 1970. The challenges of socio-economic accounting. The Accounting Review (October): 762-768.

Mock, T. J. 1971. Concepts of information value and accounting. The Accounting Review (October): 765-778.

Mock, T. J. 1972. A decision tree approach to the methodological decision process. The Accounting Review (October): 826-829. (Note).

Mock, T. J. 1973. Concepts of information value and accounting: A reply. The Accounting Review (April): 394-397.

Mock, T. J. 1973. The value of budget information. The Accounting Review (July): 520-534.

Modisette, J. P. 1973. Audit practice set grading guide. The Accounting Review (January): 170-171.

Moeckel, C. L. and R. D. Plumlee. 1989. Auditors' confidence in recognition of audit evidence. The Accounting Review (October): 653-666.

Moehrle, S. R. 2002. Do firms use restructuring charge reversals to meet earnings targets? The Accounting Review (April): 397-413.

Moers, F. 2006. Performance measure properties and delegation. The Accounting Review (July): 897-924.

Mogis, R. C. and D. Rogoff. 1962. Statistics offers a solution to tomorrow's auditing complexities. The Accounting Review (October): 704-707.

Mohd, E. 2005. Accounting for software development costs and information asymmetry. The Accounting Review (October): 1211-1231.

Mohr, R. M. and S. C. Dilley. 1984. Current cost and ACRS depreciation expense: A comparison. The Accounting Review (October): 690-701.

Mohrman, M. B. 1993. Debt contracts and FAS No. 19: A test of the debt covenant hypothesis. The Accounting Review (April): 273-288. (Part of a forum on the effects of violating debt covenants).

Mola, S., P. Raghavendra and A. Khorana. 2013. Is there life after the complete loss of analyst coverage? The Accounting Review (March): 667-705.

Monahan, S. J. 2010. Financial Accounting and Investment Management. (vol. I), (vol.II) by Werner De Bondt. The Accounting Review (September): 1816-1817.

Monson, N. P. and J. A. Tracy. 1964. Stock rights and accounting wrongs. The Accounting Review (October): 890-893.

Monteverde, R. J. 1955. Some notes of reservation on the use of sampling tables in auditing. The Accounting Review (October): 582-591.

Moonitz, M. 1942. The entity approach to consolidated statements. The Accounting Review (July): 236-242.

Moonitz, M. 1943. Inventories and the statement of funds. The Accounting Review (July): 262-266.

Moonitz, M. 1948. Adaptations to price-level changes. The Accounting Review (April): 137-147.

Moonitz, M. 1949. Functions of the written examination. The Accounting Review (October): 432-435.

Moonitz, M. 1956. Reporting on the flow of funds. The Accounting Review (July): 375-385.

Moonitz, M. 1957. Income taxes in financial statements. The Accounting Review (April): 175-183.

Moonitz, M. 1962. Should we discard the income concept? The Accounting Review (April): 175-180.

Moonitz, M. 1970. Price-level accounting and scales of measurement. The Accounting Review (July): 465-475.

Moonitz, M. 1982. Memorial: Carman George Blough 1895-1981. The Accounting Review (January): 147-160.

Moonitz, M. 1991. Memorial: William Joseph Vatter, (1905-1990). The Accounting Review (October): 862-865.

Moonitz, M. and C. L. Nelson. 1960. Recent developments in accounting theory. The Accounting Review (April): 206-217.

Moonitz, M. and E. C. Brown. 1939. The annuity method of estimating depreciation. The Accounting Review (December): 424-429.

Moore, C. L. 1962. The concept of the P/V graph applied to capital investment planning. The Accounting Review (October): 721-729.

Moore, C. L. 1964. The present-value method and the replacement decision. The Accounting Review (January): 94-102.

Moore, C. N. 1961. Some experience in teaching electronic data processing without a computer. The Accounting Review (April): 297-299.

Moore, F. E. 1947. An auditing teacher looks at the CPA examination in auditing. The Accounting Review (January): 6-12.

Moore, M. L. and S. Buzby. 1972. The quality of corporate financial disclosure: A comment. The Accounting Review (July): 581-584.

Moore, M. L., B. M. Steece and C. W. Swenson. 1985. Some empirical evidence on taxpayer rationality. The Accounting Review (January): 18-32.

Moore, M. L., B. M. Steece and C. W. Swenson. 1987. An analysis of the impact of state income tax rates and bases on foreign investment. The Accounting Review (October): 671-685.

Moreno, R. G. 1964. The unification of the professional teaching of accounting in the Americas. The Accounting Review (October): 990-995.

Morey, L. 1926. Fund and proprietary accounts in governmental accounting. The Accounting Review (June): 77-84.

Morey, L. 1927. Finding correct principles of public accounts. The Accounting Review (September): 213-222.

Morey, L. 1932. Accounting procedures for universities and colleges. The Accounting Review (March): 54-60.

Morey, L. 1934. Principles of municipal accounting. The Accounting Review (December): 319-325.

Morey, L. 1940. A communication from Lloyd Morey. The Accounting Review (December): 526-528.

Morey, L. 1942. Financial reporting in the federal government. The Accounting Review (April): 73-82.

Morey, L. 1948. Trends in governmental accounting. The Accounting Review (July): 227-234.

Morey, L. 1955. Remarks before annual meeting of American Accounting Association. The Accounting Review (January): 25-26.

Morey, L. 1958. Greater recognition is needed of applicable principles in governmental and institutional accounting. The Accounting Review (July): 469-471.

Morey, L. 1963. Progress of the independent post audit program in Illinois. The Accounting Review (January): 102-108.

Moriarity, S. 1975. Another approach to allocating joint costs. The Accounting Review (October): 791-795.

Moriarity, S. 1976. Another approach to allocating joint costs: A reply. The Accounting Review (July): 686-687.

Morley, M. F. 1979. The value added statement in Britain. The Accounting Review (July): 618-629.

Morris, M. H. and W. D. Nichols. 1988. Consistency exceptions: Materiality judgments and audit firm structure. The Accounting Review (April): 237-254.

Morrison, L. F. 1952. Some accounting limitations of statement interpretation. The Accounting Review (October): 490-495.

Morrison, P. L. 1935. Reports to stockholders. The Accounting Review (March): 77-83.

Morrison, P. L. 1937. The interest of the investor in accounting principles. The Accounting Review (March): 37-42.

Morrison, T. A. 1966. Taxation of international investments. The Accounting Review (October): 704-713.

Morrison, T. A. and E. Kaczka. 1969. A new application of calculus and risk analysis to cost-volume-profit changes. The Accounting Review (April): 330-343.

Morrison, T. A. and S. L. Buzby. 1968. Effect of the investment tax credit on the capitalize-expense decision. The Accounting Review (July): 517-521.

Morse, D. and N. Ushman. 1983. The effect of information announcements on the market microstructure. The Accounting Review (April): 247-258.

Morse, D., J. Stephan and E. K. Stice. 1991. Earnings announcements and the convergence (or divergence) of beliefs. The Accounting Review (April): 376-388.

Morse, E. H. Jr. 1961. The joint financial management improvement program in the federal government. The Accounting Review (July): 362-373.

Morse, E. H. Jr. 1973. Comments on survey of attitudes on management auditing. The Accounting Review (January): 120-122.

Morse, W. J. 1972. Reporting production costs that follow the learning curve phenomenon. The Accounting Review (October): 761-773.

Morse, W. J. 1973. A note on the relationship between human assets and human capital. The Accounting Review (July): 589-593.

Morse, W. J. 1975. Toward a model for human resource valuation: A comment. The Accounting Review (April): 345-347.

Morton, S. 1993. Strategic auditing for fraud. The Accounting Review (October): 825-839.

Moser, D. V. 1989. The effects of output interference, availability, and accounting information on investors' predictive judgments. The Accounting Review (July): 433-448.

Moser, D. V. and P. R. Martin. 2012. A broader perspective on corporate social responsibility research in accounting. The Accounting Review (May): 797-806.

Moser, D. V., J. H. Evans, III and C. K. Kim. 1995. The effects of horizontal and exchange inequity on tax reporting decisions. The Accounting Review (October): 619-634.

Moses, O. D. 1987. Income smoothing and incentives: Empirical tests using accounting changes. The Accounting Review (April): 358-377.

Morsfield, S. G. and C. E. L. Tan. 2006. Do venture capitalists influence the decision to manage earnings in initial public offerings? The Accounting Review (October): 1119-1150.

Moser, H. 2021. Dressing for the occasion? Audit quality in the presence of competition for new clients. The Accounting Review (November): 329-360.

Mosich, A. N. 1967. Ingenuity in auditing. The Accounting Review (April): 369-371.

Moss, K. C. 1957. Paper grading - An accounting instructor's dilemma. The Accounting Review (January): 125-127.

Moss, K. C. 1957. Practice set procedures in American colleges and universities. The Accounting Review (October): 650-652.

Moss, K. C. 1960. Admission of a partner - Step by step. The Accounting Review (January): 123-125.

Moss, M. F. 1954. The presentation of errors in valuation. The Accounting Review (April): 308-310.

Moss, M. F. 1962. Management services and the CPA examination. The Accounting Review (October): 730-740.

Moss, M. F. and W. C. Haseman. 1957. Some comments on the applicability of direct costing to decision making. The Accounting Review (April): 184-193.

Most, K. S. 1969. Two forms of experimental accounts. The Accounting Review (January): 145-152.

Most, K. S. 1971. Gordon's transfer price model for a socialist economy: A comment. The Accounting Review (October): 779-782.

Most, K. S. 1972. Sombart's propositions revisited. The Accounting Review (October): 722-734.

Most, K. S. 1974. Some notes on the obsolescence of accounting textbooks. The Accounting Review (July): 598-600.

Moyer, C. A. 1939. Economic aspects of fixed-capital obsolescence. The Accounting Review (September): 285-296.

Moyer, C. A. 1940. Should obsolescence be separately accrued? The Accounting Review (June): 225-231.

Moyer, C. A. 1943. Social factors affecting obsolescence. The Accounting Review (April): 110-122.

Moyer, C. A. 1945. Professional accounting education. The Accounting Review (April): 182-186.

Moyer, C. A. 1948. The problem of selecting standards. The Accounting Review (April): 193-199.

Moyer, C. A. 1951. Early developments in American auditing. The Accounting Review (January): 3-8.

Moyer, C. A. 1956. The attraction and selection of accounting majors. The Accounting Review (January): 33-35.

Moyer, C. A. 1957. Some common misconceptions relating to accounting education. The Accounting Review (October): 531-535.

Moyer, C. A. 1958. Report of the 1957 President. The Accounting Review (April): 293-296.

Moyer, J. K. 1928. The income tax - Accounting aspects. The Accounting Review (March): 18-22.

Moyer, R. C. and F. Mastrapasqua. 1973. Socio-economic accounting and external diseconomies: A comment. The Accounting Review (January): 126-127.

Mueller, A. T. 1959. The ratio and proportion method of preparing a program of priorities for cash distribution in partnership liquidation. The Accounting Review (July): 469-472.

Mueller, G. G. 1961. Some thoughts about the International Congress of Accountants. The Accounting Review (October): 548-554.

Mueller, G. G. 1963. The dimensions of the international accounting problem. The Accounting Review (January): 142-147.

Mueller, G. G. 1965. Whys and hows of international accounting. The Accounting Review (April): 386-394.

Mueller, G. G. 1966. International news notes. The Accounting Review (July): 592-593.

Mulford, C. W. 2007. Book review: More than a Numbers Game: A Brief History of Accounting by Thomas A. King. The Accounting Review (July): 1089-1090.

Muller, M. A., E. J. Riedl and T. Sellhorn. 2015. Recognition versus disclosure of fair values. The Accounting Review (November): 2411-2447.

Munford, M. J. 2008. Financial Reporting in the UK: A History of the Accounting Standards Committee, 1969-1990 by Brian A. Rutherford. The Accounting Review (January): 262-264.

Murase, G. 1962. The present status of the public accounting profession in Japan. The Accounting Review (January): 88-91.

Murdoch, B. 1986. The information content of FAS 33 returns on equity. The Accounting Review (April): 273-287.

Murnighan, J. K. and M. H. Bazerman. 1990. A perspective on negotiation research in accounting and auditing. The Accounting Review (July): 642-657. (Part of a forum on negotiation research in accounting).

Murph, A. F. 1961. Mathematics in the accounting curriculum. The Accounting Review (April): 299-300.

Murphy, G. J. 1970. Algebraic double entry. The Accounting Review (April): 366-369.

Murphy, G. J. 1976. A numerical representation of some accounting conventions. The Accounting Review (April): 277-286.

Murphy, K. J. and T. Sandino. 2020. Compensation consultants and the level, composition, and complexity of CEO pay. The Accounting Review (January): 311-341.

Murphy, M. E. 1938. Education and training of English accountants. The Accounting Review (December): 404-410.

Murphy, M. E. 1940. The profession of accountancy in England: The client and the investor. The Accounting Review (June): 241-260.

Murphy, M. E. 1940. The profession of accountancy in England: The public, the government, and the profession. The Accounting Review (September): 328-343.

Murphy, M. E. 1940. The rise of the profession of accountancy in England. The Accounting Review (March): 62-71.

Murphy, M. E. 1946. Proposed amendment of British company law. The Accounting Review (January): 37-46.

Murphy, M. E. 1948. Libraries for students of accounting. The Accounting Review (October): 420-421.

Murphy, M. E. 1952. Accounting in the liberal arts college. The Accounting Review (October): 517-522.

Murphy, M. E. 1952. Role of accountants in the British nationalization program. The Accounting Review (January): 63-72.

Murphy, M. E. 1954. Fulbrighter in the Antipodes. The Accounting Review (July): 413-422.

Murphy, M. E. 1955. Centenary of the Scottish Institute of Chartered Accountants. The Accounting Review (July): 455-462.

Murphy, M. E. 1957. The teaching of social accounting: A research planning paper. The Accounting Review (October): 630-645.

Murphy, M. E. 1958. Comparative professional accountancy. The Accounting Review (October): 615-621.

Murphy, M. E. 1959. Comparative professional accountancy - Australia. The Accounting Review (January): 46-51.

Murphy, M. E. 1960. Comparative professional accountancy - Netherlands and Belgium. The Accounting Review (January): 111-116.

Murphy, M. E. 1960. Comparative professional accountancy - South America. The Accounting Review (July): 471-475.

Murphy, M. E. 1961. The seven international congresses of accountants. The Accounting Review (October): 555-563.

Mutchler, J. F. and K. Pany. 1993. A comment on "The influence of the source of professional standards on juror decision making". The Accounting Review (January): 176-178.

Myatt-Price, E. M. 1960. The twelve at Tattershall. The Accounting Review (October): 680-685.

Myer, J. C. 1931. Teaching the accountant the history and ethics of his profession. The Accounting Review (March): 47-50.

Myer, J. N. 1944. Statements accounting for balance sheet changes. The Accounting Review (January): 31-38.

Myer, J. N. 1946. Fallacies in the balance-sheet approach. The Accounting Review (January): 8-13.

Myer, J. N. 1946. The backward art of teaching accounting. The Accounting Review (April): 128-134.

Myers, J. H. 1948. Presentation of long-term lease liabilities in the balance sheet. The Accounting Review (July): 289-295.

Myers, J. H. 1953. Special inventory problems of the dealer in collectors' items. The Accounting Review (October): 562-564.

Myers, J. H. 1958. Useful formulae for DDB and SYD depreciation. The Accounting Review (January): 93-95.

Myers, J. H. 1959. Footnotes. The Accounting Review (July): 381-388.

Myers, J. H. 1959. More efficient utilization of teaching staff. The Accounting Review (April): 221-225.

Myers, J. H. 1959. The critical event and recognition of net profit. The Accounting Review (October): 528-532.

Myers, J. H. 1960. Influence of salvage value upon choice of tax depreciation methods. The Accounting Review (October): 598-602.

Myers, J. H. 1964. Research projects in accounting 1964. The Accounting Review (October): 1079-1085.

Myers, J. H. and J. R. Kinney. 1972. A computer experiment in the auditing class. The Accounting Review (April): 390-392.

Myers, J. N. 1999. Implementing residual income valuation with linear information dynamics. The Accounting Review (January): 1-28.

Myers, J. N., L. A. Myers and T. C. Omer. 2003. Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation? The Accounting Review (July): 779-799.

Nagar, V. 2002. Delegation and incentive compensation. The Accounting Review (April): 379-395.

Nagar, V. and M. V. Rajan. 2001. The revenue implications of financial and operational measures of product quality. The Accounting Review (October): 495-513.

Naiker, V. and D. S. Sharma. 2009. Former audit partners on the audit committee and internal control deficiencies. The Accounting Review (March): 559-587.

Naiker, V., D. S. Sharma and V. D. Sharma. 2013. Do former audit firm partners on audit committees procure greater nonaudit services from the auditor? The Accounting Review (January): 297-326.

Naiker, V., F. Navissi and C. Truong. 2013. Options trading and the cost of equity capital. The Accounting Review (January): 261-295.

Nair, R. D. and W. G. Frank. 1980. The impact of disclosure and measurement practices on international accounting classifications. The Accounting Review (July): 426-450.

Nakano, I. 1972. Noise and redundancy in accounting communications. The Accounting Review (October): 693-708. ("...price changes are a sort of "noise" destroying a part (PI) of the transmitted set of messages (PI and CI) in accounting practice halfway to the information receivers." PI = purchasing power information and CI = cash fund information).

Nallareddy, S. and M. Ogneva. 2017. Predicting restatements in macroeconomic indicators using accounting information. The Accounting Review (March): 151-182.

Nam, J. 2020. Financial reporting comparability and accounting-based relative performance evaluation in the design of CEO cash compensation contracts. The Accounting Review (May): 343-370.

Nash, J. F. 1975. A note on cost-volume-profit analysis and price elasticity. The Accounting Review (April): 384-386.

Nash, L. R. 1930. Depreciation accounting methods for public utilities. The Accounting Review (June): 125-141.

Nassimbene, R. 1953. The national income and product account. The Accounting Review (April): 211-221.

Nassimbene, R. 1954. The use of double-entry accounting in national income accounts. The Accounting Review (January): 74-83.

Natarajan, R. 1996. Stewardship value of earnings components: Additional evidence on the determinants of executive compensation. The Accounting Review (January): 1-22.

Naughton, J. P., C. Wang, and I. Yeung. 2019. Investor sentiment for corporate social performance. The Accounting Review (July): 401-420.

Naughton, J. P., T. O. Rusticus, C. Wang and I. Yeung. 2019. Private litigation costs and voluntary disclosure: Evidence from the Morrison ruling. The Accounting Review (May): 303-327.

Naylor, E. E. 1940. Budgetary and proprietary accounts of the federal government. The Accounting Review (December): 485-494.

Ndubizu, G. A. 2007. Do cross-border listing firms manage earnings or seize a window of opportunity? The Accounting Review (July): 1009-1030.

Needles, B. E. Jr. 1973. Freedom and learning: An approach and first results. The Accounting Review (January): 143-148.

Neeley, P. and G. A. Robason. 1967. Governmental accounting: A critical evaluation. The Accounting Review (April): 366-369.

Neilsen, O. 1954. Direct costing - The case "for". The Accounting Review (January): 89-93.

Nekrasov, A. and P. K. Shroff. 2009. Fundamentals-based risk measurement in valuation. The Accounting Review (November): 1938-2011.

Nelson, C. L. 1953. Use of accounting data in national-income estimation. The Accounting Review (April): 186-190.

Nelson, E. G. 1935. That balance-sheet approach. The Accounting Review (December): 313-317.

Nelson, E. G. 1939. A note on principles of accounting. The Accounting Review (December): 350-355.

Nelson, E. G. 1942. The relation between the balance sheet and the profit-and-loss statement. The Accounting Review (April): 132-141.

Nelson, E. G. 1947. A brief study of balance sheets. The Accounting Review (October): 341-352.

Nelson, E. G. 1949. Science and accounting. The Accounting Review (October): 354-359.

Nelson, G. K. 1952. An internship program for accounting majors. The Accounting Review (July): 382-385.

Nelson, G. K. 1966. Current and historical costs in financial statements. The Accounting Review (January): 42-47.

Nelson, H. G. 1961. Impact and validity of the Ford and Carnegie reports on business education. The Accounting Review (April): 179-185.

Nelson, K. K. 1996. Fair value accounting for commercial banks: An empirical analysis of SFAS No. 107. The Accounting Review (April): 161-182.

Nelson, K. K. 2000. Rate regulation, competition, and loss reserve discounting by property-casualty insurers. The Accounting Review (January): 115-138.

Nelson, M. W. 1993. The effects of error frequency and accounting knowledge on error diagnosis in analytical review. The Accounting Review (October): 804-824.

Nelson, M. W. and C. A. Proell. 2018. Is silence golden? Audit team leader reactions to subordinates who speak up "in the moment" and at performance appraisal. The Accounting Review (November): 281-300.

Nelson, M. W. and K. K. Rupar. 2015. Numerical formats within risk disclosures and the moderating effect of investors' concerns about management discretion. The Accounting Review (May): 1149-1168.

Nelson, M. W. and W. B. Tayler. 2007. Information pursuit in financial statement analysis: Effects of choice, effort, and reconciliation. The Accounting Review (May): 731-758.

Nelson, M. W. and W. R. Kinney, Jr. 1997. The effect of ambiguity on loss contingency reporting judgments. The Accounting Review (April): 257-274.

Nelson, M. W., C. A. Proell and A. E. Randel. 2016. Team-oriented leadership and auditors' willingness to raise audit issues. The Accounting Review (November): 1781-1805.

Nelson, M. W., J. A. Ellciott and R. L. Tarpley. 2002. Evidence from auditors about managers' and auditors' earnings management decisions. The Accounting Review (Supplement: Quality of Earnings Conference): 175-202.

Nelson, M. W., R. Libby and S. E. Bonner. 1995. Knowledge structure and the estimation of conditional probabilities in audit planning. The Accounting Review (January): 27-47.

Nelson, M. W., S. D. Smith and Z. Palmrose. 2005. The effect of quantitative materiality approach on auditors' adjustment decisions. The Accounting Review (July): 897-920.

Nelson, O. S. 1934. Teaching accounting systems. The Accounting Review (March): 83-89.

Nelson, O. S. 1934. The Clark plan of retail accounting. The Accounting Review (September): 242-246.

Nelson, O. S. 1944. Cost principles in termination settlements. The Accounting Review (October): 422-430.

Nelson, O. S. 1945. Testing obsolescence in fixed assets. The Accounting Review (October): 447-458.

Nelson, O. S. 1951. Capital gains from price level increases. The Accounting Review (January): 31-32.

Nelson, O. S. 1951. Trends and problems in governmental and institutional accounting. The Accounting Review (April): 179-184.

Nelson, R. H. 1953. The momentum theory of goodwill. The Accounting Review (October): 491-499.

Nerlove, S. H. 1930. Insiders and corporate income streams. The Accounting Review (June): 153-156.

Nerlove, S. H. 1935. Objectives attainable through accounting research. The Accounting Review (March): 29-31.

Nessa, M., C. M. Schwab, B. Stomberg and E. M. Towery. 2020. How do IRS resources affect the corporate audit process? The Accounting Review (March): 311-338.

Nessa, M. L. 2017. Repatriation tax costs and U.S. multinational companies' shareholder payouts. The Accounting Review (July): 217-241.

Neter, J. 1952. Sampling tables: An important statistical tool for auditors. The Accounting Review (October): 475-483.

Neter, J. 1954. Problems in experimenting with the application of statistical techniques in auditing. The Accounting Review (October): 591-600.

Neter, J. 1956. Applicability of statistical sampling techniques to the confirmation of accounts receivable. The Accounting Review (January): 82-94.

Neter, J., J. R. Johnson and R. A. Leitch. 1985. Characteristics of dollar-unit taints and error rates in accounts receivable and inventory. The Accounting Review (July): 488-499.

Neter, J., R. A. Leitch and S. E. Fienberg. 1978. Dollar unit sampling: Multinomial bounds for total overstatement and understatement errors. The Accounting Review (January): 77-93.

Neubert, W. H. 1959. Money flow and the firm. The Accounting Review (January): 84-90.

Neubig, R. D. 1964. Sales growth - Fact or fiction? The Accounting Review (January): 86-89. (Misleading financial statements can arise from non-comparable organizations, non-comparable time periods, and non-comparable monetary units).

Neumann, F. L. 1969. The incidence and nature of consistency exceptions. The Accounting Review (July): 546-554.

Neumann, F. L. 1974. "Effect of circumstances on..." Accounting education. The Accounting Review (April): 366-368.

Neuner, J. J. W. 1934. The status of cost accounting teaching. The Accounting Review (June): 171-175.

Newcomer, H. L. 1948. Report of Committee on Revision of the Statement of Principles: Introductory statement. The Accounting Review (January): 7-12.

Newcomer, H. L. 1949. Excerpts from the report on the uniform CPA examination. The Accounting Review (April): 136-139.

Newcomer, H. L. 1949. The CPA examination. The Accounting Review (April): 128-135.

Newlove, G. H. 1926. Graduate schools of business. The Accounting Review (September): 74-79.

Newlove, G. H. 1927. Graduate courses in accounting. The Accounting Review (June): 167-171.

Newlove, G. H. 1929. Relative sales value theory of allocating costs. The Accounting Review (December): 251-254.

Newlove, G. H. 1931. The teaching of cost accounting. The Accounting Review (June): 113-117.

Newlove, G. H. 1946. Columnar realization and liquidation statement. The Accounting Review (January): 78-82.

Newlove, G. H. 1953. New techniques in consolidations. The Accounting Review (October): 500-504.

Newlove, G. H. 1954. The teaching of process costs. The Accounting Review (October): 676-683.

Newlove, G. H. 1960. The timing of unavoidably spoiled units. The Accounting Review (April): 320-324.

Newman, D. P. 1981. Coalition formation in the APB and the FASB: Some evidence on the size principle. The Accounting Review (October): 897-909.

Newman, D. P. 1982. Coalition formation in the APB and the FASB: A reply. The Accounting Review (January): 196-199.

Newman, D. P., E. Patterson and R. Smith. 2001. The influence of potentially fraudulent reports on audit risk assessment and planning. The Accounting Review (January): 59-80.

Newman, D. P., E. R. Patterson and J. R. Smith. 2005. The role of auditing in investor protection. The Accounting Review (January): 289-313.

Newman, H. A. 1989. Selection of short-term accounting-based bonus plans. The Accounting Review (October): 758-772.

Newton, L. K. 1977. The risk factor in materiality decisions. The Accounting Review (January): 97-108.

Newton, N. J., J. S. Persellin, D. Wang and M. S. Wilkins. 2016. Internal control opinion shopping and audit market competition. The Accounting Review (March): 603-623.

Newton, W. K. 1954. New developments and simplified approaches to municipal accounting. The Accounting Review (October): 656-660.

Neyhart, C. A. Jr. and A. E. Abrassart. 1977. Probabilistic testing and the evaluation of student performance. The Accounting Review (October): 939-945.

Ng, D. S. 1978. An information economics analysis of financial reporting and external auditing. The Accounting Review (October): 910-920.

Ng, T. B. and H. Tan. 2003. Effects of authoritative guidance availability and audit committee effectiveness on auditors' judgments in an auditor-client negotiation context. The Accounting Review (July): 801-818.

Ng, T. B. and P. G. Shankar. 2010. Effects of technical department's advice, quality assessment standards, and client justifications on auditors' propensity to accept client-preferred accounting methods. The Accounting Review (September): 1743-1761.

Nichol, J. E. 2019. The effects of contract framing on misconduct and entitlement. The Accounting Review (May): 329-344.

Nichols, A. C. and D. E. Grawoig. 1968. Accounting reports with time as a variable. The Accounting Review (October): 631-639. (Example of income statements per thousand units sold, rather than by time period).

Nichols, D. R. 1973. Comparative analysis of net realizable value and replacement costing - A comment. The Accounting Review (April): 383-385.

Nichols, D. R. 1987. A model of auditors' preliminary evaluations of internal control from audit data. The Accounting Review (January): 183-190.

Nichols, D. R. and K. H. Price. 1976. The auditor-firm conflict: An analysis using concepts of exchange theory. The Accounting Review (April): 335-346.

Nichols, D. R., J. J. Tsay and P. D. Larkin. 1979. Investor trading responses to differing characteristics of voluntarily disclosed earnings forecasts. The Accounting Review (April): 376-382.

Nichols, G. E. 1972. Business consulting for credit. The Accounting Review (July): 607-608.

Nickerson, C. B. 1937. Inventory reserves as an element of inventory policy. The Accounting Review (December): 345-354.

Nicol, R. E. G. 1968. The accounting equation revisited: A conceptual accounting model. The Accounting Review (October): 777-779.

Niehaus, G. R. 1989. Ownership structure and inventory method choice. The Accounting Review (April): 269-284.

Niehus, R. J. 1961. Tax-free stock dividends and the new model income statement for German corporations. The Accounting Review (April): 259-264.

Nielsen, C. C. 1965. Reporting joint-venture corporations. The Accounting Review (October): 795-804.

Nielsen, G. L. 1965. The computer in accounting education. The Accounting Review (October): 871-876.

Nielsen, O. 1938. Depreciation as a function of revenue. The Accounting Review (September): 265-275.

Nielsen, O. 1960. New challenges in accounting. The Accounting Review (October): 583-589.

Niemann, R. 2013. Book review: Taxation of Multinational Corporations, Foundations and Trends in Accounting (Vol. 6, no. 1) by Jennefer Blouin. The Accounting Review (March): 739-741.

Nikitin, M. 2009. The Routledge Companion to Accounting History by John Richard Edwards, Stephen P. Walker. The Accounting Review (July): 1313-1315.

Nikolai, L. A. and J. D. Bazley. 1975. The organizational set prestige ranking and its impact upon accounting department faculties. The Accounting Review (October): 881-888.

Nikolai, L. A. and R. Elam. 1979. The pollution control tax incentive: A non-incentive. The Accounting Review (January): 119-131.

Nissley, W. W. 1928. Progress of the Bureau for Placements. The Accounting Review (March): 36-42.

Nissley, W. W. 1947. Recruitment for the profession. The Accounting Review (January): 18-22.

Nissley, W. W. and J. T. Madden. 1926. A bureau for placing junior accountants. The Accounting Review (March): 64-69.

Niswonger, C. R. 1949. The interpretation of income in a period of inflated prices. The Accounting Review (January): 27-32.

Niswonger, C. R. 1956. The attraction and selection of accounting majors. The Accounting Review (January): 24-32.

Niswonger, C. R. 1959. Report of the 1958 President. The Accounting Review (April): 287-291.

Nobes, C. W. 1982. The Gallerani account book of 1305-1308. The Accounting Review (April): 303-310.

Nobes, C. W. 1985. International variations in perceptions of accounting journals. The Accounting Review (October): 702-705.

Noble, H. S. 1926. Some cost accounting concepts of wider application. The Accounting Review (December): 48-54.

Noble, H. S. 1927. The relation of business organization to accounting. The Accounting Review (September): 232-236.

Noble, H. S. 1929. Cost accounting in Great Britain. The Accounting Review (June): 88-93.

Noble, H. S. 1933. A cost approach to elementary accounting. The Accounting Review (March): 29-33.

Noble, H. S. 1935. A message from the president. The Accounting Review (March): 1.

Noble, H. S. 1935. Graduate study of accounting. The Accounting Review (September): 229-237.

Noble, L. H. 1952. Report of the Federal Government Accountants Association's symposium on internal control. The Accounting Review (July): 298-299.

Noble, P. L. 1950. A quantitative evaluation of accounting curricula. The Accounting Review (April): 163-169.

Noehl, J. W. 1964. A programed adjustment procedure. The Accounting Review (July): 760-764.

Nordhauser, S. L. and J. L. Kramer. 1981. Repeal of the deferral privilege for earnings from direct foreign investments: An analysis. The Accounting Review (January): 54-69.

Noreen, E. and J. Sepe. 1981. Market reactions to accounting policy deliberations: The inflation accounting case. The Accounting Review (April): 253-269.

Noreen, E. and J. Sepe. 1981. Market reactions to accounting policy deliberations: The inflation accounting case revisited - A reply. The Accounting Review (October): 955-958.

Norgaard, C. T. 1972. Extending the boundaries of the attest function. The Accounting Review (July): 433-442.

Norris, F. 2014. Book review: Accounting Changes: Chronicles of Convergence, Crisis and Complexity in Financial Reporting by Bob Herz. The Accounting Review (July): 1568-1569.

North, R. D. 1956. Relation between scores on the AIA elementary and advanced accounting achievement tests. The Accounting Review (January): 50-55.

Norton, C. L. and R. E. Smith. 1979. A comparison of general price level and historical cost financial statements in the prediction of bankruptcy. The Accounting Review (January): 72-87.

Norton, C. L. and R. E. Smith. 1980. A comparison of general price level and historical cost financial statements in the prediction of bankruptcy: A reply. The Accounting Review (July): 516-521.

Norton, R. L. 1953. The controller and pension plans. The Accounting Review (April): 170-176.

Nurnberg, H. 1968. Present value depreciation and income tax allocation. The Accounting Review (October): 719-729.

Nurnberg, H. 1972. Discounting deferred tax liabilities. The Accounting Review (October): 655-665.

Nurnberg, H. 1974. Some of the Essential Provisions of Opinion No. 8. The Accounting Review (January): 165-176.

Nurnberg, H. 1983. Issues in funds statement presentation. The Accounting Review (October): 799-812.

Nurnberg, H. and C. Grube. 1970. Alternative methods of accounting for business combinations. The Accounting Review (October): 783-789.

Nurnberg, H., C. P. Stickney and R. L. Weil. 1975. Combining stockholders' equity accounts under pooling of interests method. The Accounting Review (January): 179-183.

Nye, P. E. 1958. Training for an accounting career: A public accountant's view. The Accounting Review (April): 187-192.

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