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D-E |
F-G |
H-J |
K-L |
M-N |
O-R |
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T-U |
V-Z
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
Oates, T. A. and M. H. Spencer. 1962. A system of retirement frequencies for depreciable assets. The Accounting Review (July): 452-459.
O'Connor, M. C. 1973. On the usefulness of financial ratios to investors in common stock. The Accounting Review (April): 339-352.
O'Connor, M. C. 1974. On the usefulness of financial ratios to investors in common stock: A reply. The Accounting Review (July): 551-556.
O'Connor, M. C. and J. C. Hamre. 1972. Alternative methods of accounting for long-term nonsubsidiary intercorporate investments in common stock. The Accounting Review (April): 308-319.
Odaiyappa, R. and S. M. K. Nainar. 1992. Economic consequences of SFAS No. 33 - An insider-trading perspective. The Accounting Review (July): 599-609.
Odmark, V. E. 1954. Some aspects of the evolution of accounting functions. The Accounting Review (October): 634-638.
Odmark, V. E. 1960. Current challenges to accounting principles. The Accounting Review (April): 272-277.
O'Donnell, E. and J. J. Schultz, Jr. 2005. The halo effect in business risk audits: Can strategic risk assessment bias auditor judgment about accounting details? The Accounting Review (July): 921-939.
O'Donnell, J. L. 1965. Relationships between reported earnings and stock prices in the electric utility industry. The Accounting Review (January): 135-143.
O'Donnell, J. L. 1968. Further observations on reported earnings and stock prices. The Accounting Review (July): 549-553.
O'Dwyer, B. 2009. Making Sustainability Work: Best Practices in Managing and Measuring Corporate Social, Environmental, and Economic Impacts by Marc J. Epstein. The Accounting Review (May): 1001-1003.
Oehler, C. 1942. Theory and practice. The Accounting Review (July): 277-282.
Oehler, C. 1943. Student achievement and its measurement. The Accounting Review (October): 354-364.
Ogan, P. 1976. A human resource value model for professional service organizations. The Accounting Review (April): 306-320.
Ogneva, M. 2012. Accrual quality, realized returns, and expected returns: The importance of controlling for cash flow shocks. The Accounting Review (July): 1415-1444.
Ogneva, M., J. D. Piotroski and A. A. Zakolyukina. 2020. Accounting fundamentals and systematic risk: Corporate failure over the business cycle. The Accounting Review (September): 321-350.
Ogneva, M., K. R. Subramanyam and K. Raghunandan. 2007. Internal control weakness and cost equity: Evidence from SOX Section 404 disclosures. The Accounting Review (October): 1255-1297.
Ohlson, J. A. 2006. A practical model of earnings measurement. The Accounting Review (January): 271-279.
Ohlson, J. A. and P. Bilinski. 2015. Risk versus anomaly: A new methodology applied to accruals. The Accounting Review (September): 2057-2077.
OhOgartaigh, C. 2009. UK Reporting of Intellectual Capital by Jeffrey Unerman, James Guthrie, Ludmila Striukova. The Accounting Review (January): 275-276.
Olive, G. S. 1945. Practical prerequisites for the certificate. The Accounting Review (April): 201-203.
Olson, L. H. 1932. What of the appraiser? The Accounting Review (September): 207-213.
Olson, S. K. and J. J. Weygandt. 1973. Evolution of accounting changes: Opinion No. 20. The Accounting Review (April): 428-429.
Omer, T. C., J. C. Bedard and D. Falsetta. 2006. Auditor-provided tax services: The effects of a changing regulatory environment. The Accounting Review (October): 1095-1117.
Onsi, M. 1967. Quantitative models for accounting control. The Accounting Review (April): 321-330. (Comparison of three control models: 1. The traditional standard cost model, 2. a model based on classical statistics, and 3. a model based on decision theory).
Onsi, M. 1970. A transfer pricing system based on opportunity cost. The Accounting Review (July): 535-543.
Onsi, M. 1973. Factor analysis of behavioral variables affecting budgetary slack. The Accounting Review (July): 535-548.
Onsi, M. 1974. "Transfer pricing system based on opportunity costs": A reply. The Accounting Review (January): 129-131.
Ophir, T. 1973. Introducing probabilities and present value analysis into taxation: A comment. The Accounting Review (July): 594.
Orpurt, S. F. and Y. Zang. 2009. Do direct cash flow disclosures help predict future operating cash flows and earnings? The Accounting Review (May): 893-935.
Ortega, J. 2009. Employee discretion and performance. The Accounting Review (March): 589-612.
Ortman, R. F. 1975. The effects on investment analysis of alternative reporting procedure for diversified firms. The Accounting Review (April): 298-304.
Osborn, R. C. 1947. Statutory renegotiation: A critique. The Accounting Review (April): 175-186.
Osborn, R. C. 1950. The relative efficiency of large, medium-sized and small business. The Accounting Review (July): 262-273.
Osborn, R. C. 1950. The relative profitability of large, medium-sized and small business. The Accounting Review (October): 402-411.
Osborn, R. C. 1951. The plea for small business. The Accounting Review (October): 540-554.
Osteryoung, J. S., D. E. McCarty and K. Fortin. 1980. A note on the optimal tax lives for assets qualifying for the investment tax credit. The Accounting Review (April): 301-306.
Osteryoung, J. S., D. E. McCarty and K. Fortin. 1981. A note on optimal depreciation research - A comment. The Accounting Review (July): 719-721.
Ostlund, H. J. 1932. Cost research in the field of distribution. The Accounting Review (March): 48-53.
Ostlund, H. J. 1939. The Robinson-Patman Act and quantity discounts. The Accounting Review (December): 402-409.
Outslay, E. and J. E. Wheeler. 1982. Separating the annuity and income transfer elements of Social Security. The Accounting Review (October): 716-733.
Outslay, E., J. R. Robinson and R. Boley. 1983. A framework for utilizing individual return problems in introductory tax courses. The Accounting Review (April): 428-438.
Owen, G. A. and R. C. Gerfen. 1951. Can junior accountants be trained to write better? The Accounting Review (July): 313-320.
Owens, E. L., J. S. Wu and J. Zimmerman. 2017. Idiosyncratic shocks to firm underlying economics and abnormal accruals. The Accounting Review (March): 183-219.
Owens, R. N. 1936. Surplus accounts of iron and steel corporations. The Accounting Review (June): 171-178.
Owens, R. N. 1937. The place of the business management course in the curriculum. The Accounting Review (June): 183-187.
Owens, R. N. 1941. What is an independent accountant? The Accounting Review (December): 391-401.
Owens, R. N. 1942. What is a security? The Accounting Review (July): 303-308.
Owens, R. W. 1980. Cash flow variance analysis. The Accounting Review (January): 111-116.
Paddock, H. E. 1958. Production waste - Its nature and its accounting. The Accounting Review (January): 50-55.
Pae, S. and S. Yoo. 2001. Strategic interaction in auditing: An analysis of auditors' legal liability, internal control system quality, and audit effort. The Accounting Review (July): 333-356.
Pagani, J. and W. O. Jones. 1950. Price and mortality expectations and valuation of inventories. The Accounting Review (July): 315-319.
Page, M. 2014. Book review: The Failure and the Future of Accounting: Strategy, Stakeholders, and Business Value by David Hatherly. The Accounting Review (March): 798-801.
Paine, N. R. 1964. Uncertainty and capital budgeting. The Accounting Review (April): 330-332.
Palmon, D. and L. J. Seidler. 1978. Current value reporting of real estate companies and a possible example of market inefficiency. The Accounting Review (July): 776-790.
Palmrose, Z. 1988. 1987 Competitive manuscript co-winner: An analysis of auditor litigation and audit service quality. The Accounting Review (January): 55-73.
Palmrose, Z. 1989. The relation of audit contract type to audit fees and hours. The Accounting Review (July): 488-499.
Palmrose, Z. 2009. Science, politics, and accounting: A view from the Potomac. The Accounting Review (March): 281-297.
Pankoff, L. D. and R. L. Virgil. 1970. On the usefulness of financial statement information: A suggested research approach. The Accounting Review (April): 269-279.
Pany, K. and P. M. J. Reckers. 1980. The effect of gifts, discounts, and client size on perceived auditor independence. The Accounting Review (January): 50-61.
Paolillo, J. G. P. and R. W. Estes. 1982. An empirical analysis of career choice factors among accountants, attorneys, engineers, and physicians. The Accounting Review (October): 785-793.
Pape, M. E. 1959. Costs and inventory values in the glue industry. The Accounting Review (January): 52-58.
Paretta, R. L. and L. W. Chadwick. 1975. The sequencing of examination questions and its effects on student performance. The Accounting Review (July): 595-601.
Park, C. 1951. Working capital and the operating cycle. The Accounting Review (July): 299-307.
Park, C. 1952. Comparing the gross and net price methods. The Accounting Review (October): 552-554.
Park, C. 1958. Thought processes in creative accounting. The Accounting Review (July): 441-444.
Parkash, M. and C. F. Venable. 1993. Auditee incentives for auditor independence: The case of nonaudit services. The Accounting Review (January): 113-133.
Parker, J. E. 1975. Testing comparability and objectivity of exit value accounting. The Accounting Review (July): 512-524.
Parker, J. E. 1976. Comparability and objectivity of exit value accounting: A reply. The Accounting Review (October): 930-932.
Parker, J. E. 1977. Impact of price-level accounting. The Accounting Review (January): 69-96.
Parker, J. E. and A. Ford. 1972. Dissertation experiences of recent doctoral graduates in accounting. The Accounting Review (October): 830-833.
Parker, R. H. 1980. Memorial: Frank Sewell Bray, 1906-1979. The Accounting Review (April): 307-316.
Parker, W. M. 1963. The treatment of short-term credit in the funds statement. The Accounting Review (October): 785-788.
Parker, W. M. 1965. Upgrading the elementary accounting course. The Accounting Review (April): 452-453.
Partnoy, F. 2015. Book review: The Unaccountable & Ungovernable Corporation: Companies' Use-By Dates Close In. The Accounting Review (May): 1241-1244.
Pastena, V. 1979. Some evidence on the SEC's system of continuous disclosure. The Accounting Review (October): 776-783.
Pastena, V. and W. Ruland. 1986. The merger/bankruptcy alternative. The Accounting Review (April): 288-301.
Patatoukas, P. N. 2012. Customer-base concentration: Implications for firm performance and capital markets. The Accounting Review (March): 363-392.
Patatoukas, P. N. and J. K. Thomas. 2011. More evidence of bias in the differential timeliness measure of conditional conservatism. The Accounting Review (September): 1765-1793.
Patatoukas, P. N. and J. K. Thomas. 2016. Placebo test of conditional conservatism. The Accounting Review (March): 625-648.
Patatoukas, P. N., R. G. Sloan and J. Zha. 2015. On the pricing of mandatory DCF disclosures: Evidence from oil and gas royalty trusts. The Accounting Review (November): 2449-2482.
Patell, J. M. 1987. Cost accounting, process control, and product design: A case study of the Hewlett-Packard Personal Office Computer Division. The Accounting Review (October): 808-839.
Patell, J. M. and M. A. Wolfson. 1982. Good news, bad news, and the intraday timing of corporate disclosures. The Accounting Review (July): 509-527.
Paton, W. A. 1927. Distribution costs and inventory values. The Accounting Review (September): 246-253.
Paton, W. A. 1928. Limitations of financial and operating ratios. The Accounting Review (September): 252-260.
Paton, W. A. 1929. The dividend code. The Accounting Review (December): 218-220.
Paton, W. A. 1931. Economic theory in relation to accounting valuations. The Accounting Review (June): 89-96.
Paton, W. A. 1932. Accounting problems of the depression. The Accounting Review (December): 258-267.
Paton, W. A. 1934. Aspects of asset valuations. The Accounting Review (June): 122-129.
Paton, W. A. 1937. Presentation of bond discount. The Accounting Review (September): 285-290.
Paton, W. A. 1944. Simplification of federal tax administration. The Accounting Review (January): 11-19.
Paton, W. A. 1945. Transactions between affiliates. The Accounting Review (July): 255-266.
Paton, W. A. 1948. Depreciation and the Price Level: A Symposium Second affirmative. The Accounting Review (April): 118-123.
Paton, W. A. 1949. The 1948 Revision of the American Accounting Association's Statement of Principles Comments on item 5 under "expense". The Accounting Review (January): 49-53.
Paton, W. A. 1963. The "cash-flow" illusion. The Accounting Review (April): 243-251.
Paton, W. A. 1967. Some reflections on education and professoring. The Accounting Review (January): 7-23.
Paton, W. A. 1969. Postscript on "treasury" shares. The Accounting Review (April): 276-283.
Paton, W. A. 1980. Statement by William A. Paton. The Accounting Review (October): 629-630.
Paton, W. A. including comments by S. J. Broad. 1936. Valuation of the business enterprise. The Accounting Review (March): 26-35.
Patrick, A. W. 1957. A proposal for determining the significance of variations from standard. The Accounting Review (October): 587-592.
Patrick, A. W. 1958. Some observations on the break-even chart. The Accounting Review (October): 573-580.
Patrick, A. W. 1961. Burden rates - Machine hours versus direct labor hours. The Accounting Review (October): 645-647.
Patrick, A. W. and C. L. Quittmeyer. 1963. The CPA and management services. The Accounting Review (January): 109-117.
Patten, R. J. 1964. Intraperiod income tax allocation - A practical concept. The Accounting Review (October): 876-879.
Patten, R. J. and J. W. Bachman. 1972. Elementary accounting profile - 1970. The Accounting Review (January): 164-167.
Patten, R. J. and L. L. Steinmetz. 1966. What do students think of your elementary course? The Accounting Review (October): 767-772.
Patten, R. J. and T. D. Hubbard. 1972. CPA preview clinics - An opportunity for accounting educators. The Accounting Review (April): 385-387.
Patterson, E. R. and J. R. Smith. 2007. The effects of Sarbanes-Oxley on auditing and internal control strength. The Accounting Review (March): 427-455.
Patterson, E. R. and R. Smith. 2003. Materiality uncertainty and earnings misstatement. The Accounting Review (July): 819-846.
Patterson, E. R., J. R. Smith and S. L. Tiras. 2019. The effects of auditor tenure on fraud and its detection. The Accounting Review (September): 297-318.
Patterson, R. G. 1967. Materiality and the economic environment. The Accounting Review (October): 772-774.
Pattillo, J. W. 1966. Rating student performance. The Accounting Review (July): 555-559.
Patton, J. M. 1978. An experimental investigation of some effects of consolidating municipal financial reports. The Accounting Review (April): 402-414.
Patton, J. M. 1982. Ratio analysis and efficient markets in introductory financial accounting. The Accounting Review (July): 627-630.
Paul, W. B. 1952. Excess profits tax. The Accounting Review (January): 44-49.
Pawliczek, A. 2021. Performance-vesting share award outcomes and CEO incentives. The Accounting Review (September): 337-364.
Pawliczek, R. B. 1977. The effect of different scoring plans on student performance in an elementary accounting course. The Accounting Review (July): 721-726.
Pawliczek, R. B. 1978. Modifications of examinations: A focus on individual weaknesses. The Accounting Review (October): 985-988.
Payne, J. B. 1949. Financial administration of the United Nations. The Accounting Review (October): 423-431.
Payne, J. B. and P. D. Banning. 1940. Federal accountkeeping. The Accounting Review (March): 31-52.
Payne, J. L. and W. B. Thomas. 2003. The implications of using stock-split adjusted I/B/E/S data in empirical research. The Accounting Review (October): 1049-1067.
Payne, R. E. 1933. Net worth under the Delaware and Michigan corporation laws. The Accounting Review (March): 1-10.
Payne, R. E. 1933. The importance of clarity in balance sheet display. The Accounting Review (December): 292-301.
Payne, R. E. 1935. The effect of recent laws on accountancy. The Accounting Review (March): 84-95.
Paynter, J. W. 1947. The department store controller's part in business policy. The Accounting Review (October): 390-393.
Peak, G. W. 1940. Auditing assessment accuracy. The Accounting Review (June): 238-241.
Peasnell, K. V. 1977. A note on the discounted present value concept. The Accounting Review (January): 186-189.
Peecher, M. E. 2002. Evaluating financial reporting quality: The effects of financial expertise vs. financial literacy: Discussion. The Accounting Review (Supplement: Quality of Earnings Conference): 169-173.
Peecher, M. E., M. D. Piercey, J. S. Rich and R. M. Tubbs. 2010. The effects of a supervisor's active intervention in subordinates' judgments, directional goals, and perceived technical knowledge advantage on audit team judgments. The Accounting Review (September): 1763-1786.
Peirce, R. F. 1956. A course in electronic data processing in the accounting curriculum. The Accounting Review (April): 309-313.
Peirson, G. 1966. Three kinds of adjustments for price changes. The Accounting Review (October): 729-736.
Peles, Y. C. 1986. A note on yield variance and mix variance. The Accounting Review (April): 325-329.
Peloubet, M. E. 1934. Professional ethics and the student. The Accounting Review (June): 164-170.
Peloubet, M. E. 1943. Observations on cost. The Accounting Review (January): 9-16.
Peloubet, M. E. 1945. Art or science. The Accounting Review (October): 391-399.
Peloubet, M. E. 1947. Are profits necessary? The Accounting Review (April): 141-146.
Peloubet, M. E. 1948. Depreciation and the Price Level: A Symposium Third affirmative. The Accounting Review (April): 123-126.
Penick, J. G. 1966. ADP equipment as an accounting teaching tool. The Accounting Review (July): 549-551.
Penman, S. H. 1970. What net asset value? - An extension of a familiar debate. The Accounting Review (April): 333-346. ("...the definition of assets depends very much on the postulated notion of Financial Position or Value..." p. 335).
Penman, S. H. 1992. Financial statement information and the pricing of earnings changes. The Accounting Review (July): 563-577.
Penman, S. H. and J. L. Zhu. 2014. Accounting anomalies, risk, and return. The Accounting Review (September): 1835-1866.
Penman, S. H. and T. Sougiannis. 1997. The dividend displacement property and the substitution of anticipated earnings for dividends in equity valuation. The Accounting Review (January): 1-21.
Penman, S. H. and X. Zhang. 2002. Accounting conservatism, the quality of earnings, and stock returns. The Accounting Review (April): 237-264.
Penndorf, B. 1930. The relation of taxation to the history of the balance sheet. The Accounting Review (September): 243-251.
Penney, L. H. 1960. Why research. The Accounting Review (January): 1-7.
Penno, M. 1990. Accounting systems, participation in budgeting, and performance evaluation. The Accounting Review (April): 303-314.
Penno, M. 1990. Auditing for performance evaluation. The Accounting Review (July): 520-536.
Penno, M. C. 1997. Information quality and voluntary disclosure. The Accounting Review (April): 275-284.
Penz, A. J. 1950. Are accounting principles taught effectively? The Accounting Review (October): 442-444.
Peragallo, E. 1956. Origin of the trial balance. The Accounting Review (July): 389-394.
Peragallo, E. 1971. A commentary on Vigano's historical development of ledger balancing procedures, adjustments and financial statements during the fifteenth, sixteenth, and seventeenth centuries. The Accounting Review (July): 529-534.
Peragallo, E. 1977. The ledger of Jachomo Badoer: Constantinople September 2, 1436 to February 26, 1440. The Accounting Review (October): 881-892.
Peragallo, E. 1981. Closing procedures in the 15th century ledger of Jachomo Badoer, a venetian merchant. The Accounting Review (July): 587-595.
Peragallo, E. 1983. Development of the compound entry in the 15th century ledger of Jachomo Badoer, A Venetian merchant. The Accounting Review (January): 98-104.
Perols, J. L., R. M. Bowen, C. Zimmermann and B. Samba. 2017. Finding needles in a haystack: Using data analytics to improve fraud prediction. The Accounting Review (March): 221-245.
Perritt, R. D. 1971. Academic notes: Innovations in an elementary accounting program. The Accounting Review (July): 589-591.
Perry, D. P. 1944. Professional accounting practice today and tomorrow. The Accounting Review (April): 164-169.
Perry, D. P. 1955. Work of the Commission on CPA Standards. The Accounting Review (April): 183-193.
Perry, K. W. 1955. Statistical relationship of accounting and economics. The Accounting Review (July): 500-506.
Perry, K. W. 1957. The role of the accountancy club in accounting education. The Accounting Review (October): 648-650.
Perry, K. W. 1958. Accounting and economics reciprocally indebted. The Accounting Review (July): 450-454.
Perry, K. W. 1958. The faculty fellowship and accounting education. The Accounting Review (January): 123-126.
Perry, K. W. 1958. Young eyes on accounting. The Accounting Review (October): 556-558.
Perry, K. W. 1959. The profession's responsibility in attracting students. The Accounting Review (July): 465-469.
Perry, K. W. 1960. R. T. P.. The Accounting Review (October): 728-730. (RTP = read the problem. Advice for CPA candidates applicable to all exams: Read the problem objectively, don't fight the problem, analyze the problem, and plan the approach used to solve the problem).
Perry, K. W. 1963. Intercompany profits and ARB 51. The Accounting Review (July): 626-628.
Perry, K. W. and L. M. Walker. 1957. Use of visual aids in the teaching of accounting. The Accounting Review (July): 477-480.
Perry, K. W. and R. K. Mautz. 1956. Theory cases for undergraduate courses. The Accounting Review (July): 497-500.
Perry, R. S. 1959. An approach to elementary accounting for non-business students. The Accounting Review (July): 472-476.
Person, S. 1964. The integrated use of data processing equipment in teaching accounting subjects. The Accounting Review (April): 473-475.
Person, S. 1965. Elementary accounting with a systems approach. The Accounting Review (April): 454-458.
Pesando, J. E. and C. K. Clarke. 1983. Economic models of the labor market and pension accounting: An exploratory analysis. The Accounting Review (October): 733-748.
Pescow, J. K. 1963. A visual approach to auditing and accounting instruction. The Accounting Review (October): 839-843.
Pescow, J. K. and P. A. Tambrino. 1969. Workshop in college placement accounting. The Accounting Review (July): 623-627.
Petersen, R. J. 1973. Incompatibility of bad debt "expense" with comtemporary accounting theory: A comment. The Accounting Review (October): 777-778.
Petersen, R. J. 1973. Interindustry estimation of general price-level impact on financial information. The Accounting Review (January): 34-43.
Petersen, R. J. 1975. A portfolio analysis of general price level restatement. The Accounting Review (July): 525-532.
Petersen, R. J. 1978. Interindustry estimation of general price-level impact on financial information: More data and a reply. The Accounting Review (January): 198-203.
Petersen, R. J. and T. F. Keller. 1972. Asset valuation, income determination and changing prices. The Accounting Review (October): 801-805.
Peterson, C. A., J. A. Millar and J. N. Rimbey. 1996. The economic consequences of accounting for stock splits and large stock dividends. The Accounting Review (April): 241-253.
Peterson, K., R. Schmardebeck and T. J. Wilks. 2015. The earnings quality and information processing effects of accounting consistency. The Accounting Review (November): 2483-2514.
Peterson, W. A. 1966. Significance of prospective income data. The Accounting Review (April): 275-282.
Petri, E. 1973. Holding gains and losses as cost savings: A comment on Supplementary Statement No. 2 on inventory valuation. The Accounting Review (July): 483-488.
Petri, E. 1974. On holding gains and losses and the evaluation of management: A reply. The Accounting Review (July): 528-529.
Petri, E. and J. Gelfand. 1979. The production function: A new perspective in capital maintenance. The Accounting Review (April): 330-345.
Petri, E. and R. Minch. 1974. Evaluation of resource acquisition decisions by the partitioning of holding activity. The Accounting Review (July): 455-464.
Petri, E. and R. Minch. 1974. The treasury stock method and conventional method in reciprocal stockholdings - An amalgamation. The Accounting Review (April): 330-341.
Petri, E. and R. Minch. 1975. The treasury stock method and conventional method in reciprocal stockholdings - An amalgamation: A reply. The Accounting Review (April): 365-369.
Petri, E. and R. A. Minch. 1978. A decision model for tax preference items. The Accounting Review (April): 415-428.
Petroni, K. R. and D. A. Shackelford. 1999. Managing annual accounting reports to avoid state taxes: An analysis of property-casualty insurers. The Accounting Review (July): 371-393.
Petrovits, C., C. Shakespeare and A. Shih. 2011. The causes and consequences of internal control problems in nonprofit organizations. The Accounting Review (January): 325-357.
Pettit, R. D. 1929. Early closing. The Accounting Review (September): 197-198.
Peyravan, L. 2020. Financial reporting quality and dual-holding of debt and equity. The Accounting Review (September): 351-371.
Pfeiffer, R. J. Jr., P. T. Elgers, M. H. Lo and L. L. Rees. 1998. Additional evidence on the incremental information content of cash flows and accruals: The impact of errors in measuring market expectations. The Accounting Review (July): 373-385.
Pfenning, R. E. 1962. Business information systems. The Accounting Review (April): 234-243. (GE controller discusses how to develop an information system).
Pfister, J. A. and K. Lukka. 2019. Interrelation of controls for autonomous motivation: A field study of productivity gains through pressure-induced process innovation. The Accounting Review (May): 345-371.
Philips, G. E. 1963. The accretion concept of income. The Accounting Review (January): 14-25.
Philips, G. E. 1963. The revolution in accounting theory. The Accounting Review (October): 696-708.
Philips, G. E. 1968. Pension liabilities and assets. The Accounting Review (January): 10-17.
Phillips, J. and R. C. Sansing. 1998. Contingent fees and tax compliance. The Accounting Review (January): 1-18.
Phillips, J., M. Pincus and S. O. Rego. 2003. Earnings management: New evidence based on deferred tax expense. The Accounting Review (April): 491-521.
Phillips, J. D. 2003. Corporate tax-planning effectiveness: The role of compensation-based incentives. The Accounting Review (July): 847-874.
Phillips, L. G. 1964. An application of distribution cost analysis to a small company. The Accounting Review (October): 1040-1044.
Phillips, L. C. 1965. Accounting for business combinations. The Accounting Review (April): 377-381.
Phua, Y. S., M. A. Abernethy and A. M. Lillis. 2011. Controls as exit barriers in multiperiod outsourcing arrangements. The Accounting Review (September): 1795-1834.
Piaker, P. M. 1972. The use of medieval statements for teaching accounting. The Accounting Review (July): 609-610.
Piaker, P. M. 1973. The use of medieval statements for teaching accounting: A reply. The Accounting Review (October): 789.
Picconi, M. 2006. The perils of pensions: Does pension accounting lead investors and analysts astray? The Accounting Review (July): 925-955.
Pick, J. 1964. A workshop in fundamental accounting. The Accounting Review (April): 476-481.
Pickard, M. D., R. Schuetzler, J. S. Valacich and D. A. Wood. 2020. Innovative accounting interviewing: A comparison of real and virtual accounting interviewers. The Accounting Review (November): 339-366.
Picur, R. D. and J. C. McKeown. 1976. Alternative income concepts and relative performance evaluations: A comment and extension. The Accounting Review (April): 415-420.
Pierpont, W. K. 1946. The classification and control of Navy expenditures. The Accounting Review (January): 70-77.
Pierpont, W. K. 1946. The classification and control of Navy expenditures. The Accounting Review (April): 172-181.
Pierpont, W. K. 1948. Statistical data on depreciation bases. The Accounting Review (July): 251-253.
Pike, B. J., M. B. Curtis and L. Chui. 2013. How does an initial expectation bias influence auditors' application and performance of analytical procedures? The Accounting Review (July): 1413-1431.
Pilcher, D. J. 1932. The accounting equation. The Accounting Review (December): 294-296.
Pilcher, D. J. 1933. Five basic accounting concepts. The Accounting Review (March): 70-73.
Pilcher, D. J. 1933. Three-fold presentation of an accounting problem. The Accounting Review (September): 247-252.
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Pincus, M. and S. Rajgopal. 2002. The interaction between accrual management and hedging: Evidence from oil and gas firms. The Accounting Review (January): 127-160.
Pincus, M., S. Rajgopal and M. Venkatachalam. 2007. The accrual anomaly: International evidence. The Accounting Review (January): 169-203.
Pinger, R. W. 1954. The semantics of accounting. The Accounting Review (October): 652-655.
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Pinnuck, M. and A. M. Lillis. 2007. Profits versus losses: Does reporting an accounting loss act as a heuristic trigger to exercise the abandonment option and divest employees? The Accounting Review (July): 1031-1053.
Piotroski, J. D. and B. T. Roulstone. 2004. The influence of analysts, institutional investors, and insiders on the incorporation of market, industry, and firm-specific information into stock prices. The Accounting Review (October): 1119-1151.
Piper, R. M. 1977. The joint variance: A comment. The Accounting Review (April): 527-533.
Pizzini, M. 2010. Group-based compensation in professional service firms: An empirical analysis of medical group practices. The Accounting Review (January): 343-380.
Plumlee, M. A. 2003. The effect of information complexity on analysts' use of that information. The Accounting Review (January): 275-296.
Plumlee, R. D., B. A. Rixom and A. J. Rosman. 2015. Training auditors to perform analytical procedures using metacognitive skills. The Accounting Review (January): 351-369.
Plummer, E., P. D. Hutchison and T. K. Patton. 2007. GASB No. 34's Governmental Financial Reporting Model: Evidence on its informational relevance. The Accounting Review (January): 205-240.
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Ponemon, L. A. 1995. The objectivity of accountants' litigation support judgments. The Accounting Review (July): 467-488.
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Pope, T. R. 1979. A flowchart analysis of the federal income tax concept of earnings and profits. The Accounting Review (January): 163-169.
Porcano, T. M. 1984. Distributive justice and tax policy. The Accounting Review (October): 619-636.
Porter, C. H. 1928. Is it machinery or is it junk? The Accounting Review (December): 369-374.
Powell, R. M. 1966. Career choices among Beta Alpha Psi members. The Accounting Review (July): 525-534.
Powell, W. 1961. Report on the accounting research activities of the American Institute of Certified Public Accountants. The Accounting Review (January): 26-31.
Powelson, J. P. 1955. Social accounting. The Accounting Review (October): 651-659.
Powers, M. and L. Revsine. 1989. Lessors' accounting and residual values: Comdisco, Barron's, and GAAP. The Accounting Review (April): 346-368.
Pownall, G. and P. J. Simko. 2005. The information intermediary role of short sellers. The Accounting Review (July):
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Prakash, P. and S. Sunder. 1979. The case against separation of current operating profit and holding gain. The Accounting Review (January): 1-22.
Prater, G. I. 1966. Time-sharing computers in accounting education. The Accounting Review (October): 619-625.
Pratt, J. 1980. The effects of personality on a subject's information processing: A comment. The Accounting Review (July): 501-506.
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Prawitt, D. F. 1995. Staffing assignments for judgment-oriented audit tasks: The effects of structured audit technology and environment. The Accounting Review (July): 443-465.
Prawitt, D. F., J. L. Smith and D. A. Wood. 2009. Internal audit quality and earnings management. The Accounting Review (July): 1255-1280.
Preinreich, G. A. D. 1932. Stock yields, stock dividends and inflation. The Accounting Review (December): 273-289.
Preinreich, G. A. D. 1933. Accounting terminology. The Accounting Review (June): 113-116.
Preinreich, G. A. D. 1933. Taxation and the natural business year. The Accounting Review (December): 317-322.
Preinreich, G. A. D. 1936. The fair value and yield of common stock. The Accounting Review (June): 130-140.
Preinreich, G. A. D. 1936. The law of goodwill. The Accounting Review (December): 317-329.
Preinreich, G. A. D. 1937. Valuation and amortization. The Accounting Review (September): 209-226.
Preinreich, G. A. D. 1938. The principles of public-utility depreciation. The Accounting Review (June): 149-165.
Pressiee, A., T. W. Vance and R. A. Webb. 2013. The effects of reward type on employee goal setting, goal commitment, and performance. The Accounting Review (September): 1805-1831.
Preu, F. L. and J. F. Schoen. 1940. Accounting for emergency relief funds. The Accounting Review (June): 170-176.
Price, H. R. 1957. Qualifications for college accounting teachers. The Accounting Review (January): 83-89.
Prickett, A. L. 1928. Development of high school commercial curriculum and university courses. The Accounting Review (March): 53-68.
Prickett, A. L. 1931. Labor turnover rate and cost. The Accounting Review (December): 261-276.
Prickett, A. L. 1944. General principles of cost accounting. The Accounting Review (April): 169-180.
Prickett, A. L. 1947. Suggestions for beginning teachers in accounting. The Accounting Review (October): 405-411.
Prickett, A. L. 1958. The master's degree with courses in business, yesterday, today, and tomorrow. The Accounting Review (January): 76-83.
Prince, T. R. 1964. Information systems for management control. The Accounting Review (April): 467-472.
Prince, T. R. 1964. The motivational assumption for accounting theory. The Accounting Review (July): 553-562.
Pritchard, R. T. 1946. Shakespeare and accounting. The Accounting Review (January): 67-70.
Probst, F. R. 1971. Probabilistic cost controls: A behavioral dimension. The Accounting Review (January): 113-118.
Pushkin, A. B. 1980. Presenting beta risk to students. The Accounting Review (January): 117-122.
Pye, M. L. 1953. The presentation of installment transactions. The Accounting Review (April): 282-283.
Pye, M. L. 1955. The undergraduate accounting curriculum. The Accounting Review (April): 284-289.
Pye, M. L. 1957. Income determination and the non-profit institution. The Accounting Review (October): 612-621.
Pye, M. L. 1960. Reasons, probabilities, and accounting principles. The Accounting Review (July): 437-443.
Pye, M. L. 1965. Footnote on declining-balance depreciation. The Accounting Review (April): 451-452.
Pyzoha, J. S. 2015. Why do restatements decrease in a clawback environment? An investigation into financial reporting executives' decision-making during the restatement process. The Accounting Review (November): 2515-2536.
Pyzoha, J. S., M. H. Taylor and Y. Wu. 2020. Can auditors pursue firm-level goals nonconsciously on audits of complex estimates? An examination of the joint effects of tone at the top and management's specialist. The Accounting Review (November): 367-394.
Qiang, X. 2007. The effects of contracting, litigation, regulation, and tax costs on conditional and unconditional conservatism: Cross-sectional evidence at the firm level. The Accounting Review (May): 759-796.
Qiu, B. and S. L. Slezak. 2019. The equilibrium relationships between performance-based pay, performance, and the commission and detection of fraudulent misreporting. The Accounting Review (March): 325-356.
Queenan, J. W. 1945. The role of the public accountant in contract termination. The Accounting Review (January): 59-64.
Queenan, J. W. 1946. The public accountant of today and tomorrow. The Accounting Review (July): 254-260.
Quin, D. D. 1943. The CPA examination. The Accounting Review (October): 317-321.
Quire, C. D. 1947. Pioneers in accounting. The Accounting Review (January): 74-79. (Interesting points related to women in public accounting, and the slap analogy).
Rabier, M. R. 2018. Value is in the eye of the beholder: The relative valuation roles of earnings and book value in merger pricing. The Accounting Review (January): 335-362.
Rabinowitz, S. I. 1940. Treatment of prepaid expenses on the cash basis of accounting. The Accounting Review (December): 474-484.
Raby, W. L. 1952. The Raby Corporations. The Accounting Review (July): 359-360.
Raby, W. L. 1954. Uni-fied accounting. The Accounting Review (October): 643-644.
Raby, W. L. 1959. The two faces of accounting. The Accounting Review (July): 452-461. (According to Raby, the accountant stands like the Roman god Janus who had two faces looking in opposite directions. The accountant must report the past and interpret the past as it affects the future).
Raby, W. L. 1962. Accounting for employee stock options. The Accounting Review (January): 28-38.
Raby, W. L. 1964. A decision-making approach to the first tax course. The Accounting Review (January): 167-172.
Raby, W. L. 1966. Ethics in tax practice. The Accounting Review (October): 714-720.
Raby, W. L. 1969. Tax allocation and non-historical financial statements. The Accounting Review (January): 1-11.
Raby, W. L. and R. D. Neubig. 1963. Inter-period tax allocation or basis adjustment?. The Accounting Review (July): 568-576.
Rackliffe, U. and G. B. Waymire. 2019. Book review: The Book of the Art of Trade by Benedetto Cotrugli. The Accounting Review (May): 373-375.
Radcliffe, V. 2008. Accounting, Accountants and Accountability: Post-Structuralist Positions by Norman Belding Macintosh. The Accounting Review (January): 258-260.
Radhakrishnan, S. 1999. Investors' recovery friction and auditor liability rules. The Accounting Review (April): 225-240.
Raff, M. C. 1971. Exposing first-semester accounting students to accounting periodicals. The Accounting Review (July): 594-595.
Rajan, M. V. 1992. Cost allocation in multiagent settings. The Accounting Review (July): 527-545.
Rajan, M. V. and R. E. Saouma. 2006. Optimal information asymmetry. The Accounting Review (May): 677-712.
Rajan, M. V. and S. Reichelstein. 2009. Objective versus subjective indicators of managerial performance. The Accounting Review (January): 209-237.
Rajgopal, S. 1999. Early evidence on the informativeness of the SEC's market risk disclosures: The case of commodity price risk exposure of oil and gas producers. The Accounting Review (July): 251-280.
Rajgopal, S. 2015. Book review: Financial Reporting Disclosures: Market Regulatory Failures. The Accounting Review (March): 819-822.
Ramalingegowda, S., C. Wang and Y. Yu. 2013. The role of financial reporting quality in mitigating the constraining effect of dividend policy on investment decisions. The Accounting Review (May): 1007-1039.
Raman, K. and H. Shahrur. 2008. Relationship-specific investments and earnings management: Evidence on corporate suppliers and customers. The Accounting Review (July): 1041-1081.
Raman, K. K. 1981. Financial reporting and municipal bond rating changes. The Accounting Review (October): 910-926.
Raman, K. K. and E. R. Wilson. 1994. Governmental audit procurement practices and seasoned bond prices. The Accounting Review (October): 517-538.
Ramanathan, K. V. 1976. Toward a theory of corporate social accounting. The Accounting Review (July): 516-528.
Ramanna, K. 2015. Book review: International Perspectives on Accounting and Corporate Behavior. The Accounting Review (May): 1244-1247.
Ramanna, K. and E. Sletten. 2014. Network effects in countries' adoption of IFRS. The Accounting Review (July): 1517-1543.
Rampy, T. R. 1950. Allowable costs for air force contracts. The Accounting Review (October): 371-377.
Rampy, T. R. 1952. The accountant's role in our present economy. The Accounting Review (October): 467-471.
Randolph, D. W., G. L. Salamon and J. A. Seida. 2005. Quantifying the costs of intertemporal taxable income shifting: Theory and evidence from the property-casualty insurance industry. The Accounting Review (January): 315-348.
Rangan, S. and R. G. Sloan. 1998. Implications of the integral approach to quarterly reporting for the post-earnings-announcement drift. The Accounting Review (July): 353-371.
Rankin, C. H. 1940. Treasury stock: A source of profit or loss? The Accounting Review (March): 71-77.
Rankin, F. W., S. T. Schwartz and R. A. Young. 2008. The effect of honesty and superior authority on budget proposals. The Accounting Review (July): 1083-1099.
Rankine, G. W. and E. K. Stice. 1997. Accounting rules and the signaling properties of 20 percent stock dividends. The Accounting Review (January): 23-46.
Raper, C. L. 1929. Shall accounting instructors indulge in outside practice? The Accounting Review (June): 129-130.
Rappaport, A. 1964. Establishing objectives for published corporate accounting reports. The Accounting Review (October): 951-962.
Rappaport, A. 1965. Lease capitalization and the transaction concept. The Accounting Review (April): 373-376.
Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648.
Rappaport, A. 1967. Sensitivity analysis in decision making. The Accounting Review (July): 441-456.
Rappaport, A. 1969. Integer programming and managerial analysis. The Accounting Review (April): 297-299.
Rappaport, A. 2011. Intangible Capital: Putting Knowledge to Work in the 21st-century Organization by Mary Adams, Michael Oleksak. The Accounting Review (November): 2185-2186.
Raptis, J. 1952. College instruction - A student's viewpoint. The Accounting Review (October): 431-435.
Ratsch, H. 1964. The new professional code for certified accountants and licensed accountants in the Federal Republic of Germany. The Accounting Review (January): 140-144.
Rau, S. E. and D. V. Moser. 1999. Does performing other audit tasks affect going-concern judgments? The Accounting Review (October): 493-508.
Raun, D. L. 1951. The problem of fixed charges. The Accounting Review (July): 338-346.
Raun, D. L. 1952. Income: A measurement of currently added purchasing power through operations. The Accounting Review (July): 352-358.
Raun, D. L. 1961. Accounting for decisions. The Accounting Review (July): 460-471.
Raun, D. L. 1962. What is accounting? The Accounting Review (October): 769-773.
Raun, D. L. 1963. The application of Monte Carlo analysis to an inventory problem. The Accounting Review (October): 754-758.
Raun, D. L. 1964. The limitations of profit graphs, breakeven analysis, and budgets. The Accounting Review (October): 927-945.
Ray, D. D. 1957. Faculty responsibility with respect to correcting certain defects in the accountant's education. The Accounting Review (October): 580-586.
Ray, J. C. 1962. Accounting for treasury stock. The Accounting Review (October): 753-757.
Ray, J. C. 1966. Graphic presentation of audit reports. The Accounting Review (January): 134-138.
Ray, K. 2007. The retention effect of withholding performance information. The Accounting Review (March): 389-425.
Rayburn, F. R. and E. H. Bonfield. 1978. Schools of accountancy: Attitudes and attitude structure. The Accounting Review (July): 752-765.
Read, W. H. 1947. The war department classification of accounts. The Accounting Review (July): 281-287.
Read, W. H. 1948. Report of the Committee on Statement of Cost Accounting Concepts: Introductory statement. The Accounting Review (January): 28-31.
Reetz, W. 1945. The contractor's organization for terminations. The Accounting Review (January): 68-76.
Reeve, J. M. 1983. The five-year accounting program as a quality signal. The Accounting Review (July): 639-646.
Reffett, A. B. 2010. Can identifying and investigating fraud risks increase auditors' liability? The Accounting Review (November): 2145-2167.
Reichelstein, S. 1992. Constructing incentive schemes for government contracts: An application of agency theory. The Accounting Review (October): 712-731. (Part of a forum on accounting for defense contracts).
Reichelstein, S. and A. Rohlfing-Bastian. 2015. Levelized product cost: Concept and decision relevance. The Accounting Review (July): 1653-1682.
Reid, L. C. and J. V. Carcello. 2017. Investor reaction to the prospect of mandatory audit firm rotation. The Accounting Review (January): 183-211.
Reighard, J. J. 1932. Earnings statements in periods of prosperity and depression. The Accounting Review (June): 107-114.
Reighard, J. J. 1933. A problem in income taxes. The Accounting Review (March): 68-70.
Reimer, C. F. 1948. Major differences between net income for accounting purposes and for federal income taxes. The Accounting Review (July): 305-307.
Reinhardt, U. E. 1972. Conglomerate earnings per share: Immediate and post-merger effects. The Accounting Review (April): 360-370.
Reininga, W. 1965. An approach to elementary accounting. The Accounting Review (January): 211-214.
Reneau, J. H. 1978. CAV bounds in dollar unit sampling: Some simulation results. The Accounting Review (July): 669-680.
Rennekamp, K., K. K. Rupar and N. Seybert. 2015. Impaired judgment: The effects of asset impairment reversibility and cognitive dissonance on future investment. The Accounting Review (March): 739-759.
Reves, W. F. 1946. The human side of auditing. The Accounting Review (January): 82-84.
Revsine, L. 1969. Some controversy concerning "controversial accounting changes". The Accounting Review (April): 354-358.
Revsine, L. 1970. Data expansion and conceptual structure. The Accounting Review (October): 704-711.
Revsine, L. 1970. On the correspondence between replacement cost income and economic income. The Accounting Review (July): 513-523.
Revsine, L. 1971. Predictive ability, market prices, and operating flows. The Accounting Review (July): 480-489.
Revsine, L. 1976. Surrogates in income theory: A comment. The Accounting Review (January): 156-159.
Revsine, L. 1979. Technological changes and replacement costs: A beginning. The Accounting Review (April): 306-322.
Revsine, L. 1981. A capital maintenance approach to income measurement. The Accounting Review (April): 383-389.
Revsine, L. 1981. The theory and measurement of business income: A review article. The Accounting Review (April): 342-354.
Revsine, L. 1984. The rationale underlying the functional currency choice. The Accounting Review (July): 505-514.
Revsine, L. and J. B. Thies. 1976. Productivity changes and alternative income series: A simulation. The Accounting Review (April): 255-268.
Revzan, D. A. 1949. What is a balanced curriculum in accounting? The Accounting Review (October): 409-413.
Reynolds, I. N. 1961. Selecting the proper depreciation method. The Accounting Review (April): 239-248.
Reynolds, I. N. 1964. A vanishing accounting item - Replacement accounting? The Accounting Review (April): 342-346.
Rhoades, S. C. 1999. The impact of multiple component reporting on tax compliance and audit strategies. The Accounting Review (January): 63-85.
Rhode, J. G., G. M. Whitsell; R. L. Kelsey. 1974. An analysis of client-industry concentrations for large public accounting firms. The Accounting Review (October): 772-787.
Ricchiute, D. N. 1992. Working-paper order effects and auditors' going-concern decisions. The Accounting Review (January): 46-58.
Ricchiute, D. N. 2004. Effects of an attorney's line of argument on accountants' expert witness testimony. The Accounting Review (January): 221-245.
Rice, M. Y. 1962. Sketch for a universal accounting statement. The Accounting Review (January): 6-21.
Rice, S. C., D. P. Weber and B. Wu. 2015. Does SOX 404 have teeth? Consequences of the failure to report existing internal control weaknesses. The Accounting Review (May): 1169-1200.
Rice, S. J. 1978. The information content of fully diluted earnings per share. The Accounting Review (April): 429-438.
Rice, W. B. 1944. Statistical uses of accounting data. The Accounting Review (July): 260-266.
Rice, W. B. 1946. Statistical controls applied to financial statements. The Accounting Review (July): 267-272.
Rich, J. S. 2004. Reviewers' responses to expectations about the client and the preparer. The Accounting Review (April): 497-517.
Richard, D. L. 1968. Difficulties in tax allocation on general price-level increases. The Accounting Review (October): 730-737.
Richard, J. 2014. Book review: French Accounting History: New Contributions by Yves Levant, Olivier De Las Villarmois. The Accounting Review (November): 2334-2337.
Richards, A. B. 1960. Input-output accounting for business. The Accounting Review (July): 429-436.
Richards, A. B. 1961. A note on depreciation and inventory valuation methods used by food companies. The Accounting Review (July): 472-473.
Richardson, A. W. 1985. The measurement of the current portion of long-term lease obligations - Some evidence from practice. The Accounting Review (October): 744-752.
Richardson, S. A., R. G. Sloan, M. T. Soliman and I. Tuna. 2006. The implications of accounting distortions and growth for accruals and profitability. The Accounting Review (May): 713-743.
Ricketts, D. E. and C. R. Purdy. 1974. The effect of cost-volume-profit structure on full and direct costing net income: A generalizable approach. The Accounting Review (July): 603-607.
Ricks, R. B. 1964. Year to switch to straight line depreciation. The Accounting Review (July): 685-688.
Ricks, W. E. and J. S. Hughes. 1985. Market reactions to a non-discretionary accounting change: The case of long-term investments. The Accounting Review (January): 33-52.
Ridilla, R. A. 1959. A simplified statistical technique for use in verifying accounts receivable. The Accounting Review (October): 547-554.
Ridilla, R. A. 1960. A simplified statistical technique for use in verifying accounts receivable: A rejoinder. The Accounting Review (April): 218-222.
Ridilla, R. A. 1960. A technique to adjust financial statement data for changing price levels. The Accounting Review (October): 650-658.
Ridilla, R. A. 1961. Price level adjustments to financial statements: A rejoinder. The Accounting Review (October): 608-612.
Riedl, E. J. 2004. An examination of long-lived asset impairments. The Accounting Review (July): 823-852.
Riggs, A. J. 1977. An experimental study of the effects of participation, authoritarianism and feedback on cognitive dissonance in a standard setting situation: A comment. The Accounting Review (July): 759-761.
Riley, R. C. 1958. Comparison of results of AIA achievement test and ACE psychological examination. The Accounting Review (January): 128-130.
Ring, R. W. 1958. Current developments in the public accounting profession. The Accounting Review (April): 181-186.
Ritson, P. 2009. Social Accounting, Mega Accounting and Beyond: A Festschrift in Honour of M. R. Mathews by Rob Gray, James Guthrie. The Accounting Review (November): 2043-2045.
Ro, B. T. 1981. The disclosure of replacement cost accounting data and its effect on transaction volumes. The Accounting Review (January): 70-84.
Ro, B. T. 1981. The disclosure of replacement cost accounting data and its effect on transaction volumes: A reply. The Accounting Review (January): 181-187.
Robbins, C. B. 1929. Business secrets. The Accounting Review (June): 65-79.
Robbins, C. B. 1929. Business secrets. The Accounting Review (September): 155-166.
Robbins, G. W. 1949. A pattern for professional business education. The Accounting Review (October): 392-402.
Robertson, J. C. and C. H. Smith. 1973. Auditing and professionalism at the graduate level. The Accounting Review (July): 599-602.
Robertson, J. C. and R. W. Clarke. 1971. Verification of management representations: A first step toward independent audits of management. The Accounting Review (July): 562-571.
Robinson, J. R. and P. B. Shane. 1990. Acquisition accounting method and bid premia for target firms. The Accounting Review (January): 25-48.
Robinson, J. R., S. A. Sikes and C. D. Weaver. 2010. Performance measurement of corporate tax departments. The Accounting Review (May): 1035-1064.
Robinson, J. R., Y. Xue and Y. Yu. 2011. Determinants of disclosure noncompliance and the effect of the SEC review: Evidence from the 2006 mandated compensation disclosure regulations. The Accounting Review (July): 1415-1444.
Robinson, J. S. 1926. Some doubtful elements of cost. The Accounting Review (September): 80-88.
Robinson, L. A. 2010. Do firms incur costs to avoid reducing pre-tax earnings? Evidence from the accounting for low-income housing tax credits. The Accounting Review (March): 637-669.
Robinson, L. A. and T. P. Hall. 1964. Systems education and the accounting curriculum. The Accounting Review (January): 62-69.
Robinson, L. A., B. Stromberg and E. M. Towery. 2016. One size does not fit all: How the uniform rules of FIN 48 affect the relevance of income tax accounting. The Accounting Review (July): 1195-1217.
Robinson, W. G. 1964. Stepping stones to the cost of production report. The Accounting Review (October): 1029-1033.
Rockness, H. O. 1977. Expectancy theory in a budgetary setting: An experimental examination. The Accounting Review (October): 893-903.
Rockness, H. 1979. Expectancy theory in a budgetary setting: A reply. The Accounting Review (July): 635-636.
Rogers, J. L. and P. C. Stocken. 2005. Credibility of management forecasts. The Accounting Review (October): 1233-1260.
Rogers, J. L., A. Van Buskirk and S. L. C. Zechman. 2011. Disclosure tone and shareholder litigation. The Accounting Review (November): 2155-2183.
Rogers, R. L. and K. Menon. 1985. Accounting for deferred-payment notes. The Accounting Review (July): 547-557.
Rogerson, W. P. 1992. Overhead allocation and incentives for cost minimization in defense procurement. The Accounting Review (October): 671-690. (Part of a forum on accounting for defense contracts).
Roller, J. and T. H. Williams. 1967. Professional schools of accounting. The Accounting Review (April): 349-355.
Ronen, J. 1974. Nonaggregation versus disaggregation of variances. The Accounting Review (January): 50-60.
Ronen, J. 1975. Transfer pricing - A synthesis: A comment. The Accounting Review (April): 351-354.
Ronen, J. 1977. The effect of insider trading rules on information generation and disclosure by corporations. The Accounting Review (April): 438-449.
Ronen, J. and A. Aharoni. 1989. The choice among accounting alternatives and management compensation: Effects of corporate tax. The Accounting Review (January): 69-86.
Ronen, J. and G. Falk. 1973. Accounting aggregation and the entropy measure: An experimental approach. The Accounting Review (October): 696-717.
Ronen, J. and J. L. Livingstone. 1975. An expectancy theory approach to the motivational impacts of budgets. The Accounting Review (October): 671-685.
Rorem, C. R. 1927. Similarities of accounting and statistical method. The Accounting Review (March): 10-18.
Rorem, C. R. 1928. Differential costs. The Accounting Review (December): 333-341.
Rorem, C. R. 1928. Social control through accounts. The Accounting Review (September): 261-268.
Rorem, C. R. 1929. Replacement cost in accounting valuation. The Accounting Review (September): 167-174.
Rorem, C. R. 1930. Cost analysis for hospitals. The Accounting Review (June): 159-161.
Rorem, C. R. 1932. The costs of medical care. The Accounting Review (March): 38-41.
Rorem, C. R. 1937. Accounting theory: A critique of the tentative statement of accounting principles. The Accounting Review (June): 133-138.
Rorem, C. R. 1943. Overhead costs in public welfare. The Accounting Review (April): 152-155.
Rorem, C. R. and M. S. Carroll. 1936. Uniform hospital accounting. The Accounting Review (June): 157-164.
Rosbe, R. L. 1939. Corpus and income in trust accounting. The Accounting Review (December): 374-381.
Rose, J. M., A. M. Rose, C. S. Norman and C. R. Mazza. 2014. Will disclosure of friendship ties between directors and CEOS yield perverse effects? The Accounting Review (July): 1545-1563.
Rose, J. M., C. S. Norman and A. M. Rose. 2010. Perceptions of investment risk associated with material control weakness pervasiveness and disclosure detail. The Accounting Review (September): 1787-1807.
Rosen, L. S. 1967. Replacement-value accounting. The Accounting Review (January): 106-113.
Rosen, L. S. and D. T. DeCoster. 1969. "Funds" statements: A historical perspective. The Accounting Review (January): 124-136.
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