A-G |
H-Q |
R-Z
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Accounting
Practice Main Page | Auditing Main Page
Radcliffe, V. 2008. Accounting, Accountants and Accountability: Post-Structuralist Positions by Norman Belding Macintosh. The Accounting Review (January): 258-260.
Ragland, L. and U. Ramachandran. 2014. Towards an understanding of Excel functional skills needed for a career in public accounting: Perceptions from public accountants and accounting students. Journal of Accounting Education 32(2): 113-129.
Rahman, A., H. Perera and S. Ganesh. 2002. Accounting practice harmony, accounting regulation and firm characteristics. Abacus 38(1): 46-77.
Rama, D. V. and W. J. Read. 2006. Resignations by the big 4 and the market for audit services. Accounting Horizons (June): 97-109.
Ramirez, C. 2001. Understanding social closure in its cultural context: Accounting practitioners in France (1920-1939). Accounting, Organizations and Society 26(4-5): 391-418.
Ramirez, C. 2009. Constructing the governable small practitioner: The changing nature of professional bodies and the management of professional accountants’ identities in the UK. Accounting, Organizations and Society 34(3-4): 381-408.
Ramos, M. 2004. How to Comply with Sarbanes-Oxley Section 404 : Assessing the Effectiveness of Internal Control. John Wiley & Sons.
Rand, W. H. 1915. The certified public accountant. Journal of Accountancy (January): 14-20.
Rand, W. H. 1918. Concerning criticism: A word to the younger public accountants. Journal of Accountancy (November): 336-339.
Rand, W. H. 1918. Effects of self-assertion: A word to younger public accountants. Journal of Accountancy (June): 444-446.
Rand, W. H. 1919. Growth of the profession. Journal of Accountancy (June): 412-419.
Raspante, J. F. 2009. Liability exposures in providing accounting services to contractors. The CPA Journal (October): 58-61.
Raspante, J. F. 2014. Professional liability trends and developments. The CPA Journal (October): 6-9.
Raspante, J. F. and J. A. Tarasco. 2011. Traps for the unwary in CPA firm mergers and acquisitions. Journal of Accountancy (August): 36-39.
Ratcliffe, T. A., C. E. Landes and M. P. Glynn. 2009. A fresh approach for compilation and review. Journal of Accountancy (July): 24-31.
Read, W. J. and S. Tomczyk. 1988. An argument for complete financial disclosure by public accounting firms. Accounting Horizons (June): 39-46.
Read, W. J. and S. Tomczyk. 1992. An examination of changes in scope of services performed by CPA firms. Accounting Horizons (September): 42-51.
Rechtman, Y. and K. N. Rashbaum. 2015. Cybersecurity risks to CPA firms. The CPA Journal (May): 54-57.
Rechtman, Y. and K. Rashbaum. 2015. HIPAA security rule - Demystified. The CPA Journal (April): 68-70.
Reckitt, E. 1905. The public accountant and the universities. Journal of Accountancy (December): 118-121.
Reichardt, K. E. and D. L. Schroeder. 2000. IMA 99 salary guide. Strategic Finance (June): 28-41.
Reichardt, K. E. and D. L. Schroeder. 2002. The IMA 2001 salary guide. Strategic Finance (June): 24-37.
Reichardt, K. E. and D. L. Schroeder. 2004. IMA 2003 salary guide. Strategic Finance (June): 28-42.
Reichardt, K. E. and D. L. Schroeder. 2006. 2005 salary survey. Strategic Finance (June): 34-50.
Reichardt, K. E. and D. L. Schroeder. 2008. IMA 2007 salary survey. Strategic Finance (June): 26-43.
Reilly, R. F. and R. P. Schweihs. 1997. Valuing Accounting Practices. John Wiley & Sons.
Reinstein, A. and B. Apostolou. 2015. A step up in standards for peer reviewers: Updated requirements reflect a continued focus on quality and the public interest. Journal of Accountancy (December): 54-58.
Reinstein, A. and D. Johnson. 2004. Applying accounting principles to a partnership dissolution. Journal of Accounting Education 22(3): 253-273.
Reinstein, A. and G. W. Hepp. 2015. Significant changes in accounting and review services standards. The CPA Journal (January): 14-15.
Reinstein, A. and J. Seward. 2008. Client-CPA-attorney privilege and information technology risk. The CPA Journal (November): 66-71.
Reinstein, A. and P. M. J. Reckers. 2022. The effects of exposing CPAs to rationalizations: Conscious and unconscious outcomes. Accounting Horizons (December): 219-239.
Reinstein, A. and T. R. Weirich. 2013. New ethics guidance affecting CPAs' nonattest services and firm names. The CPA Journal (February): 63-67.
Reinstein, A., C. L. Miller and J. Fleming. 2020. More flexibility for agreed-upon procedures: SSAE No. 19 makes changes to standards that may enhance practitioners' ability to provide value to report users. Journal of Accountancy (September): 32-37.
Reinstein, A., P. G. Lobingier and B. P. Green. 2009. Limiting accountants' liability through engagement letters. The CPA Journal (November): 52-57.
Reneau, J. H. 1996. Forum on experience in practice: Motorola, Inc. Accounting Horizons (September): 137-140.
Resnik, B. L. 2011. What accountants should consider before becoming trustees of life insurance trusts. The CPA Journal (September): 40-44.
Reynolds, W. B. and F. W. Thornton. 1917. Duties of the junior accountant. Journal of Accountancy (September): 161-192.
Reynolds, W. B. and F. W. Thornton. 1917. Duties of the junior accountant. Journal of Accountancy (October): 289-292.
Reynolds, W. B. and F. W. Thornton. 1917. Duties of the junior accountant: Part III. Exhibits (for the client). Journal of Accountancy (November): 365-372.
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. 1999. The effect of audit seniors' decisions on working paper documentation and on partners' decisions. Accounting, Organizations and Society 24(2): 155-171.
Ricchiute, D. N. 2004. Effects of an attorney's line of argument on accountants' expert witness testimony. The Accounting Review (January): 221-245.
Rich, J. S. 2004. Reviewers' responses to expectations about the client and the preparer. The Accounting Review (April): 497-517.
Richardson, A. J. and E. Kilfoyle. 2016. Accounting institutions as truce: The emergence of accounting in the governance of mail flows. Accounting, Organizations and Society (55): 32-47.
Richardson, A. P. 1913. Co-operation between bankers and accountants. Journal of Accountancy (July): 51-53.
Richardson, A. P. 1913. For the good of the profession. Journal of Accountancy (May): 354-356.
Richardson, A. P. 1913. Spread and effect of accountancy legislation. Journal of Accountancy (June): 444-448.
Richardson, A. P. 1913. Early days of accountancy. Journal of Accountancy (October): 310-311. (Evidence of Public Accounting in 1795 advertising).
Richardson, A. P. 1914. A question of solicitation. Journal of Accountancy (February): 121-123.
Richardson, A. P. 1914. Certified public accountant laws. Journal of Accountancy (November): 375-376.
Richardson, A. P. 1914. Editorial: Accountancy defined. Journal of Accountancy (August): 127-128.
Richardson, A. P. 1914. Legitimate publicity. Journal of Accountancy (September): 206-208.
Richardson, A. P. 1914. Professional advertising. Journal of Accountancy (August): 125-127.
Richardson, A. P. 1914. Right of fiscal court to select accountant. Journal of Accountancy (March): 208-209.
Richardson, A. P. 1914. The convention habit. Journal of Accountancy (October): 298-299.
Richardson, A. P. 1914. The fit and the unfit. Journal of Accountancy (July): 54-55.
Richardson, A. P. 1915. Accountants and the press. Journal of Accountancy (December): 451-452.
Richardson, A. P. 1915. "Accredited accountants". Journal of Accountancy (June): 460-461.
Richardson, A. P. 1915. Because unaudited. Journal of Accountancy (February): 141-142.
Richardson, A. P. 1915. Competitive bidding. Journal of Accountancy (September): 220-221.
Richardson, A. P. 1915. Competitive bidding. Journal of Accountancy (November): 365-366.
Richardson, A. P. 1915. Educating the public. Journal of Accountancy (May): 359-362.
Richardson, A. P. 1915. Educating the public and eloquent possibilities of advertising. Journal of Accountancy (December): 453-456.
Richardson, A. P. 1915. Eight-dollar-a-day accountants. Journal of Accountancy (August): 138.
Richardson, A. P. 1915. Extending the inquisition. Journal of Accountancy (January): 50-52.
Richardson, A. P. 1915. Extending the inquisition. Journal of Accountancy (April): 296-297.
Richardson, A. P. 1915. In these utopian days. Journal of Accountancy (August): 129-133.
Richardson, A. P. 1915. National aspects of public accountancy. Journal of Accountancy (January): 46-50.
Richardson, A. P. 1915. Scope of accountancy. Journal of Accountancy (June): 456-458.
Richardson, A. P. 1915. Scope of accountancy. Journal of Accountancy (November): 369.
Richardson, A. P. 1915. The "useless" accountant. Journal of Accountancy (July): 41-42.
Richardson, A. P. 1915. Wanted: A bill of particulars. Journal of Accountancy (September): 216-217. (Response to an anonymous criticism of auditors).
Richardson, A. P. 1916. Ability guaranteed. Journal of Accountancy (February): 138-140.
Richardson, A. P. 1916. Accountancy legislation. Journal of Accountancy (March): 206-214.
Richardson, A. P. 1916. An unhappy suggestion. Journal of Accountancy (May): 363-365.
Richardson, A. P. 1916. Commercialism rebuked. Journal of Accountancy (July): 53-54.
Richardson, A. P. 1916. Educating the public, receivers and public accountants, and helping retail trade. Journal of Accountancy (January): 52-55.
Richardson, A. P. 1916. Political influence upon C.P.A. laws. Journal of Accountancy (July): 52-53.
Richardson, A. P. 1916. Preliminary requirements. Journal of Accountancy (April): 282-285.
Richardson, A. P. 1916. Privileged communications. Journal of Accountancy (June): 444-445.
Richardson, A. P. 1916. Recruiting difficulties. Journal of Accountancy (March): 214-216.
Richardson, A. P. 1916. Recruits wanted. Journal of Accountancy (February): 136-138.
Richardson, A. P. 1916. Status of state societies. Journal of Accountancy (November): 385-386.
Richardson, A. P. 1916. The institute of Accountants in the United States of America. Journal of Accountancy (October): 288-295.
Richardson, A. P. 1916. The perennial pressure. Journal of Accountancy (April): 281-282.
Richardson, A. P. 1916. What comptroller would save. Journal of Accountancy (June): 441-443.
Richardson, A. P. 1917. Accountants and the war. Journal of Accountancy (August): 112-119.
Richardson, A. P. 1918. Ethical publicity. Journal of Accountancy (October): 290-292.
Richardson, A. P. 1918. Exemption for accountants. Journal of Accountancy (September): 212-215.
Richardson, A. P. 1918. How best to serve. Journal of Accountancy (July): 38-40.
Richardson, A. P. 1918. Standardization of accounting procedure. Journal of Accountancy (October): 292-295.
Richardson, A. P. 1918. The accountant's great responsibility. Journal of Accountancy (January): 47-49.
Richardson, A. P. 1918. The government's compensation for accountants. Journal of Accountancy (May): 366-368.
Richardson, A. P. 1918. Utter commercialism. Journal of Accountancy (April): 268-269.
Richardson, A. P. 1919. Accountancy and law compared. Journal of Accountancy (May): 364-366.
Richardson, A. P. 1919. Alabama C.P.A. Law. Journal of Accountancy (October): 317-319.
Richardson, A. P. 1919. Genuine service. Journal of Accountancy (April): 270-271.
Richardson, A. P. 1919. Holding the accountant responsible. Journal of Accountancy (July): 39-42.
Richardson, A. P. 1919. The profession honored. Journal of Accountancy (June): 440.
Richardson, A. P. 1919. What the profession offers. Journal of Accountancy (June): 437-440.
Richardson, A. P. 1920. "A profession - Not a business". Journal of Accountancy (October): 271-273.
Richardson, A. P. 1920. A word to those who would be accountants. Journal of Accountancy (January): 53-56.
Richardson, A. P. 1920. Advertising. Journal of Accountancy (February): 127-130.
Richardson, A. P. 1920. Breaking in, Misuse of accountants' certificates. Journal of Accountancy (August): 135-139.
Richardson, A. P. 1920. Concerning advertising, Income-tax department. Journal of Accountancy (May): 362-363.
Richardson, A. P. 1920. Hanging out the shingle. Journal of Accountancy (June): 456-459.
Richardson, A. P. 1920. Misuse of accountants' reports, Federal registration of accountants. Journal of Accountancy (April): 299-302.
Richardson, A. P. 1920. The indispensable accountant, Clarity of diction. Journal of Accountancy (September): 186-189.
Richardson, A. P. 1920. What is a certified public accountant? Journal of Accountancy (July): 54-57.
Richardson, A. P. 1921. A word of warning. Journal of Accountancy (October): 279-282.
Richardson, A. P. 1921. As we advance. Journal of Accountancy (September): 203-204.
Richardson, A. P. 1921. Concerning ourselves. Journal of Accountancy (April): 286-289.
Richardson, A. P. 1921. District C. P. A. Bill. Journal of Accountancy (November): 354.
Richardson, A. P. 1921. District C. P. A. Bill. Journal of Accountancy (December): 452.
Richardson, A. P. 1921. Interpretation of laws affecting professional practice. Journal of Accountancy (December): 450-452.
Richardson, A. P. 1921. Proper publicity. Journal of Accountancy (November): 353-354.
Richardson, A. P. 1921. Saving by sound accounting. Journal of Accountancy (January): 51-52.
Richardson, A. P. 1921. Concerning tax experts. Journal of Accountancy (November): 352-353.
Richardson, A. P. 1921. Displacing the auditor. Journal of Accountancy (August): 128-130.
Richardson, A. P. 1922. Accountant and banker. Journal of Accountancy (May): 354-356.
Richardson, A. P. 1922. Admission requirements of the American Institute. Journal of Accountancy (July): 37-40.
Richardson, A. P. 1922. American accountancy abroad. Journal of Accountancy (January): 34-36.
Richardson, A. P. 1922. Board of accountancy for the District of Columbia. Journal of Accountancy (April): 283-284.
Richardson, A. P. 1922. Chapters. Journal of Accountancy (October): 282-283.
Richardson, A. P. 1922. Commenting upon the Revenue Act of 1921. Journal of Accountancy (February): 107-113.
Richardson, A. P. 1922. District C. P. A. Bill. Journal of Accountancy (March): 197-198.
Richardson, A. P. 1922. Education or advertising. Journal of Accountancy (December): 451-454.
Richardson, A. P. 1922. Ethics by regulation. Journal of Accountancy (June): 438-441.
Richardson, A. P. 1922. Federal incorporation of the Institute. Journal of Accountancy (April): 286-288.
Richardson, A. P. 1922. Protecting the certified public accountant. Journal of Accountancy (August): 114-116.
Richardson, A. P. 1922. Regional meetings of the American Institute. Journal of Accountancy (April): 284-286.
Richardson, A. P. 1922. Restriction of advertising. Journal of Accountancy (October): 280-282.
Richardson, A. P. 1922. The Institute and the Certified Public Accountant. Journal of Accountancy (January): 32-34.
Richardson, A. P. 1922. The right to practise accountancy. Journal of Accountancy (March): 199-202.
Richardson, A. P. 1922. What is accountancy? Journal of Accountancy (September): 203.
Richardson, A. P. 1924. American accountancy honored, A splendid memorial (E. W. Sells), The honor well merited, Audit of brokerage houses, Stock exchanges aroused, The next step, The wickedness of Wall Street, Control of listings, Protective insurance suggested, International accountancy, Appointment of receivers, Surplus available for dividends, Schools of commerce and accounts, Sad but true. Journal of Accountancy (November): 363-372.
Richardson, A. P. 1924. An important anniversary, Programme consistency, Professional advertising, No ill effects of restriction, Why not make it unanimous? Northern novelties, Recognition of foreign certificates, Privileged with a vengeance, Mississippi excels, Patience under the trials of others, Exhuming "efficiency". Journal of Accountancy (July): 42-49.
Richardson, A. P. 1924. Elijah Watt sells, His interest in the institute, New legislation, Getting together, Working papers must be produced, Right to examine corporation books, Profession and business, Cooperation with legislators, We advance, New York legislation. Journal of Accountancy (May): 357-372.
Richardson, A. P. 1924. Enforcement of rules of conduct, Board of Tax Appeals, Practice before the board, Arthur Lowes-Dickinson Fund, Professional backgrounds, Where uniformity is needed, Standards must be maintained, The taxpayer has rights. Journal of Accountancy (September): 204-210.
Richardson, A. P. 1924. Ethics in tax practice, About accepting commission, Accounting and good management, The opportunity, An interesting illustration, An accountant's training, The academic viewpoint, Reciprocity between state boards of accountancy. Journal of Accountancy (January): 35-43.
Richardson, A. P. 1924. Making business advancement sure. Journal of Accountancy (April): 312.
Richardson, A. P. 1924. New York accountancy bill vetoed, The reasons for veto, The principle of restriction, The Maryland law, Practice not defined, A doubtful provision, Privileged communications, An addition to the family, Concerning reticence, An instance of misrepresentation, Dangers of condensed statements, Scholarships for students of accountancy, Trans-stygian. Journal of Accountancy (June): 452-461.
Richardson, A. P. 1924. Proposed tax legislation, Cooperation, The larger loyalty. Journal of Accountancy (February): 109-113.
Richardson, A. P. 1924. Some aspects of tax avoidance, Earned income and tax exempts, Profit-sharing plans, Prize competition. Journal of Accountancy (March): 209-213.
Richardson, A. P. 1924. Restrictive legislation, And in Kentucky, The Utah audit act, Attempts to set aside C.P.A. laws, Tax practice, Secretary Mellon and congress. Journal of Accountancy (April): 278-283.
Richardson, A. P. 1924. St. Louis, 1904-1924, Retrospect and prospect, New C. P. A. bill in Louisiana, Legislative clouds on the horizon, Investigating the trend of opinion, Statutory language and English, In search of a word, Time limit in examinations, Preparing the Institute examinations, Avoidance of ambiguities, How the grading is done, A collegiate course in accountancy. Journal of Accountancy (August): 125-133.
Richardson, A. P. 1924. The broken promise, The foolishness of it, Effects of taxation, Taxation and national debt, Conclusion of the matter, A tax on thought, Single partnerships, Regional meeting at Toledo, "The Accountant's" jubilee, The ideal bank auditor, Commissions again, Casting out "Expert". Journal of Accountancy (December): 437-445.
Richardson, A. P. 1924. The Institute and public service, Opposing an unnatural fiscal year, Splendid recognition, In active and passive mood, Witnesses may explain accounts, Accountancy not an exact science, The straight and narrow way, In search of a word, Some other thoughts on words, We defend an old friend, Back to the galleys, On accepting advertisements. Journal of Accountancy (October): 279-287.
Richardson, A. P. 1925. Annual meeting of Institute, The accountant's true sphere, Accountants and inventory values, The law of evidence, But what is the line of demarcation? Jurisdiction of board of tax appeals, The administration and tax reform, An heretical opinion, New laws in Illinois, Tax experts not all American, Accountancy in brief. Journal of Accountancy (September): 190-201.
Richardson, A. P. 1925. Consolidated balance-sheets, Modern position defined, "Give us the facts", Development of consolidated statements, Reasons for present procedure, Some knowledge of law required, Boards members not prophets, Annual meeting of Institute, Some bank certificates, An old offender exhumed. Journal of Accountancy (July): 37-44.
Richardson, A. P. 1925. Edward L. Suffern, "The accounts have been audited", Weasel words, Certificate should be definite, Statements reflecting proposed financing, The accountant's duty, The old question of fees, Tax practice is different, Changing the basis, Practice in various places, Examination answers not official, "What is practice?", Complication should be avoided, New York bill does not pass, Public, a word of plain meaning, An opportunity. Journal of Accountancy (May): 393-403.
Richardson, A. P. 1925. Joseph French Johnson, What is practice?, Comparison with other professions, Philanthropic advertising, Legislation opposed and proposed, The question of constitutionality, Stock-exchange audits, Offers which annoy, Some see the light, Anonymity and the waste basket, Too small a month. Journal of Accountancy (March): 197-204.
Richardson, A. P. 1925. Mississippi goes forward, Ethics, a dividing line, Enlarging the field of control, For the honor of the state, Employer and employed, Communications must be confidential, Consistency also is demanded, On the subject of soliciting, And advertising also, Societies are considered, What constitutes a profession, Enforcement of ethical rules, Taxpayers demand audits, Adjustment of discounts in estate accounts. Journal of Accountancy (February): 131-139.
Richardson, A. P. 1925. Not altogether a party matter, The market rampant, The Italian debt, The changing times, An international congress of accountants, Statement of borrowers, Cause and effect. Journal of Accountancy (December): 442-447.
Richardson, A. P. 1925. Status of state boards, Rights of applicants, A difficult distinction, A message in parting, Professional axioms, Principles and rules, Obligations of a profession, Accountants and taxation, Misleading the public, Building up trade, Books, books, books. Journal of Accountancy (June): 474-486.
Richardson, A. P. 1925. Taking stock, A conservative profession, The Trumbull Steel Co. case, Room for all, The question of reciprocity, Differences of standards, Spread of ethical rules, The subject is important, Accountancy in Glascow University, A liberal proposition. Journal of Accountancy (October): 286-294.
Richardson, A. P. 1925. The Institute rejects an amendment, The situation is changed, A question of principle, Some of the reasons, Not conflict but accord, Comparative value of investments, Definitions once more, The Marshall reminiscences, Explaining a rule. Journal of Accountancy (November): 355-363.
Richardson, A. P. 1925. When privacy is outraged, Where the blame rests, Going from bad to worse, And this is not coventry, Legislative draftsmen are needed, Loose wording confuses, The law of evidence, Status of examination answers, Credit is given for knowledge, The meaning of a word, Institute and the public. Journal of Accountancy (August): 110-118.
Richardson, A. P. 1925. Where the league functions, Multiple taxation, The whole question reviewed, Recommendations should be considered, Proposals based on precedent, Continuators wanted, Election or appointment of auditors (Response to letter by George O. May). Journal of Accountancy (April): 319-326.
Richardson, A. P. 1925. Words of Saxon origin, Early days of accountancy, Systematic discussion, Simplicity much desired, "Certified Audits", The meaning of the phrase, Stock-exchange audits, The exchange's resolutions, An unexpected interpretation, Sweet are the uses of advertisement, Jurisdiction of Board of Tax Appeals, The board's increased jurisdiction, The board's opinion. Journal of Accountancy (January): 38-44.
Richardson, A. P. and D. F. Murphy. 1922. Use of designation "C.P.A." Journal of Accountancy (August): 116-117.
Richardson, A. P. and J. H. Covington. 1924. Further opinion. Journal of Accountancy (June): 462.
Richardson, A. P. and M. Kurz. 1924. Legal advice and legal practice. Journal of Accountancy (June): 461-462.
Richardson, A. P. and W. P. Barrows. 1916. Accountants and receivership. Journal of Accountancy (May): 366-368.
Richardson, J. Y. What is practice? Journal of Accountancy (May): 430.
Ring, R. W. 1958. Current developments in the public accounting profession. The Accounting Review (April): 181-186.
Riskin, R. 2018. Help clients balance retirement and education planning. Journal of Accountancy (February): 22-26.
Ritts, B. A. 1974. A study of the impact of APB Opinions upon practicing CPAs. Journal of Accounting Research (Spring): 93-111.
Rixom, B. A., J. M. Rixom, S. Pippin and J. Wong. 2021. Contrasting public perceptions of government versus certified public accounting firm oversight of relief packages. Accounting and the Public Interest (21): 39-63.
Rhode, J. G., J. E. Sorensen and E. E. Lawler, III. 1977. Sources of professional staff turnover in public accounting firms revealed by the exit interview. Accounting, Organizations and Society 2(2): 165-175.
Robbins, W. A. and G. Taylor. 2008. SSVS 1: Applying new standards for CPAs providing valuation services. The CPA Journal (June): 54-60.
Roberts, D. H. 2020. U.S. public accounting practice and intergenerational occupation transfer 1850-1870. The Accounting Historians Journal 47(2): 21-33.
Roberts, D. H. 2022. Follow in footsteps: The first CPAs of 1896-1897 and accounting occupation adoption by the next generation. The Accounting Historians Journal 49(2): 73-89.
Roberts, G. E. 1907. The public accountant and the banker. Journal of Accountancy (December): 114-118.
Roberts, T. C. and J. G. Cannon 1987. The American Association of Public Accountants (1908). The Accounting Historians Journal 14(2): 99-108.
Roberts, W. H. 1906. The credit man and the public accountant. Journal of Accountancy (April): 465-474.
Robson, K. and M. Ezzamel. 2023. The cultural fields of accounting practices: Institutionalization and accounting changes beyond the organization. Accounting, Organizations and Society (104): 101379.
Robson, K., H. Willmott, D. Cooper and T. Puxty. 1994. The ideology of professional regulation and the markets for accounting labour: Three episodes in the recent history of the U. K. accountancy profession. Accounting, Organizations and Society 19(6): 527-553.
Roderick, R. M. 1984. Redesigning an accounting department for corporate and personal goals. Management Accounting (February): 56-60.
Roll, E. E. 1957. Developing supervision in the accounting department. N.A.C.A. Bulletin (June): 1258-1264.
Rood, D. K. 2015. Other people's money. Journal of Accountancy (March): 16-17.
Rood, D. K. 2015. Professional liability spotlight: Documentation is your ally for tax and other services. Journal of Accountancy (July): 16-18.
Rood, D. K. 2015. Professional liability spotlight: The dangers of dabbling: Ensure that firm staff have the proper experience and training to take on an engagement. Journal of Accountancy (November): 20-21. (Dabbling is defined as undertaking a new service or providing service to a client in an industry with which the CPA is unfamiliar).
Rood, D. K. 2016. The early CPA gets the return (done on time). Journal of Accountancy (January): 20-21.
Rood, D. K. 2017. Avoiding website claims that increase malpractice risk. Journal of Accountancy (August): 18-20.
Rood, D. K. 2017. Planning to mitigate risk in tax planning engagements. Journal of Accountancy (June): 16-18.
Rood, D. K. 2018. 'Address' the risk of being your client's mailbox. Journal of Accountancy (June): 16-17.
Rood. D. K. 2018. Docket or lose it: Avoiding the risk of missed deadlines. Journal of Accountancy (December): 18-19.
Rood, D. K. 2018. Mitigating risk related to tax reform. Journal of Accountancy (September): 14-15.
Rood, D. K. 2018. Overcoming obstacles to engagement letter use. Journal of Accountancy (November): 14-15.
Rood, D. K. 2021. Client continuance: A life vest for risky clients. Journal of Accountancy (December): 8-9.
Rood, D. K. 2022. Do I really need a new engagement letter for that? Journal of Accountancy (December): 1-4.
Rood, D. K. 2022. Rogue behavior. Risks your CPA firm should avoid. Journal of Accountancy (June): 1-3.
Rood, D. K. 2022. Unresponsive clients pose a professional liability risk. Journal of Accountancy (February): 6-7.
Rood, D. K. 2022. Working with third-party experts. Journal of Accountancy (November): 1-4.
Rorer, W. W. 1906. Problem in practical accounting/solution. Journal of Accountancy (January): 256-273.
Rosario, R. R., S. M. Holl and C. Ethridge. 2005. Stay out of trouble. Journal of Accountancy (August): 67-73. (Practice management and audit standards).
Rose, T. A. 1984. Microcomputers for financial consulting. Management Accounting (February): 42-45.
Rosenstock, J. and M. Shenkman. 2021. Diversity, equity, and inclusion in the accounting profession: A few thoughts. The CPA Journal (August/September): 9-10.
Rosenthal, K. 2011. Defending accounting malpractice claims. The CPA Journal (October): 9-10.
Ross, F. K. and L. Traub. 2008. Expanding the ranks of African-American CPAs. Journal of Accountancy (February): 48-52.
Ross, H. 1970. The wonderful world of accounting. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 108-115.
Ross, S. and J. Carberry. 2010. The Inside Track to Careers in Accounting. AICPA.
Ross, T. L. and E. C. Bomeli. 1971. A comment on accountants' job satisfaction. Journal of Accounting Research (Autumn): 383-388.
Rotman, J. D. 2015. The Industry Accountants Intelligence Briefing: Helpful Hints from the Trenches. Two Harbors Press.
Rowe, C. V. 1913. Charlatanism in the profession of accounting. Journal of Accountancy (October): 301-305.
Roy, R. H. 1968. [The common body of knowledge for CPAs: Some problems in analysis]: A reply. Journal of Accounting Research (Spring): 142.
Russell, K. A. 1985. So you want to be an expert witness. Management Accounting (March): 36-39, 72.
Russell, K. A. and G. W. Glezen. 1984. An investigation of certain interactions between large CPA firms and accounting educators. Journal of Accounting Education 2(1): 55-69.
Saemann, G. P. and K. J. Crooker. 1999. Student perceptions of the profession and its effect on decisions to major in accounting. Journal of Accounting Education 17(1): 1-22.
Salmonson, R. F. 1957. Third party actions against accountants. The Accounting Review (July): 389-394.
Salmonson, R. F. 1959. CPA's negligence, third parties and the future. The Accounting Review (January): 91-96.
Salmonson, R. F. 1962. A prophetic analogy? The Accounting Review (July): 502-505. (The public accountant's legal responsibility to third parties).
Samiolo, R. 2017. Accounting, actorhood and actors: A comment on: Casting call: the expanding nature of actorhood in U.S. firms, 1960-2010 by Patricia Bromley and Amanda Sharkey. Accounting, Organizations and Society (59): 21-26.
Samson, W. D. 1988. The accountant as hero. Management Accounting (July): 40-41.
Sarenski, T. J. 2012. The Advisor's Guide to Social Security: Unlocking the Mystery of Retirement Planning. AICPA.
Sargent, A. M. 1952. There is no mystery. The Accounting Review (July): 292-297.
Sasmaz, M. and T. J. Fogarty. 2023. Work-life balance in public accounting: An experimental inquiry into supervisor support for subordinate career progression. Advances in Accounting (61): 100646.
Saul, R. S. 1996. What ails the accounting profession? Accounting Horizons (June): 131-137.
Sawyers, R. B. 2018. Small firm engagement letters. Journal of Accountancy (November): 56.
Saylor, T. 2017. ESOPs help some CPA firms with retention, succession. Journal of Accountancy (May): 54-56, 58, 60.
Saylor, T. 2022. The trends that will affect CPAs in 2023. Journal of Accountancy (December): 1-10.
Savage, S. 2003. Some gratuitous inflammatory remarks on the accounting industry. Journal of Forensic Accounting (4): 351-354.
Scandura, T. A. and R. E. Viator. 1994. Mentoring in public accounting firms: An analysis of mentor-protégé relationships, mentorship functions, and protégé turnover intentions. Accounting, Organizations and Society 19(8): 717-734.
Scarpati, S. 2017. New York CPA mentors: There is more to education than 150 credits. The CPA Journal (September): 18-19.
Schiff, A. and H. D. Fried. 1976. Large companies and the big eight: An overview. Abacus 12(2): 116-124.
Schiffel, L., K. A. Smith and D. L. Schroeder. 2011. IMA 2010 salary survey: How's that recovery workin' for you? Strategic Finance (June): 26-46. (Summary).
Schloemer, P. G. and M. S. Schloemer. 1997. The personality types and preferences of CPA firm professionals: An analysis of changes in the profession. Accounting Horizons (December): 24-39.
Schlosser, R. E. 1960. Professional standing for nonpublic accountants? N.A.A. Bulletin (September): 42.
Schluter, W. C. 1933. Accountancy under economic self-government. The Accounting Review (December): 279-284. (Condensed from Economic Cycles and Crises).
Schmutte, J. 1986. Accounting internships: The state of the art. Journal of Accounting Education 4(1): 227-236.
Schmutte, J. 1998. Student and public accounting firm recruiter attitudes toward the desirability of student characteristics: A longitudinal study. Journal of Accounting Education 16(3-4): 429-461.
Schmutte, J. and J. R. Duncan. 2014. Making independence decisions under the Code of Professional Conduct. The CPA Journal (October): 68-70.
Schmutte, J. and J. R. Thieling. 2008. Peer review: An emerging niche market. The CPA Journal (July): 56-60.
Schnee, E. J. 2005. Exiting a partnership. Journal of Accountancy (May): 105-106.
Schnee, E. J. 2005. Partnership terminations. Journal of Accountancy (January): 73-74.
Schroeder, D. 2011. GAPP privacy targets risks: Principles provide a comprehensive, scalable framework for managing compliance and reputation threats. Journal of Accountancy (July): 52-56. (Generally accepted privacy principles).
Schroeder, D. L. and K. E. Reichardt. 1991. Salaries 1990. Management Accounting (June): 25-31.
Schroeder, D. L. and K. E. Reichardt. 1993. Salaries 1992. Management Accounting (June): 27-35. (Survey).
Schroeder, D. L. and K. E. Reichardt. 1995. Salary survey 1994. Management Accounting (June): 24-34.
Schroeder, D. L. and K. E. Reichardt. 1997. Salaries 1996. Management Accounting (June): 20-24, 26-29.
Schroeder, D. L. and K. E. Reichardt. 1999. IMA '98 salary guide. Strategic Finance (June): 28-41.
Schroeder, D. L. and K. E. Reichardt. 2001. IMA 2000 salary guide. Strategic Finance (June): 24-37.
Schroeder, D. L. and K. E. Reichardt. 2003. IMA 2002 salary guide. Strategic Finance (June): 26-40.
Schroeder, D. L. and K. E. Reichardt. 2005. 2004 salary survey. Strategic Finance (June): 28-43.
Schroeder, D. L. and K. E. Reichardt. 2007. IMA 2006 salary survey. Strategic Finance (June): 22-38.
Schroeder, D. L. and K. E. Reichardt. 2009. IMA 2008 salary survey. Strategic Finance (June): 28-45, 71.
Schroeder, D. L., L. Schiffel and K. A. Smith. 2010. IMA salary survey. Strategic Finance (June): 20-39.
Schroeder, J. H. and C. E. Hogan. 2013. The impact of PCAOB AS5 and the economic recession on client portfolio characteristics of the Big 4 audit firms. Auditing: A Journal of Practice & Theory 32(4): 95-127.
Schroeder, R. G. and L. F. Imdieke. 1977. Local-cosmopolitan and bureaucratic perceptions in public accounting. Accounting, Organizations and Society 2(1): 39-45.
Schuetze, W. P. 1993. The liability crisis in the U.S. and its impact on accounting. Accounting Horizons (June): 88-91.
Schuetze, W. P. 1994. A mountain or a molehill? Accounting Horizons (March): 69-75. (Comments about auditor independence).
Schulte, A. A. Jr. 1965. Compatibility of management consulting and auditing. The Accounting Review (July): 587-593.
Schulte, A. A. Jr. 1966. Management services: A challenge to audit independence? The Accounting Review (October): 721-728.
Schweiker, W. 1993. Accounting for ourselves: Accounting practice and the discourse of ethics. Accounting, Organizations and Society 18(2-3): 231-252.
Scott, D. 1939. Responsibilities of accountants in a changing economy. The Accounting Review (December): 396-401.
Scovill, H. T. 1922. Accounting as a profession. Its scope in secondary schools. Journal of Accountancy (April): 259-268.
Scovill, H. T. 1938. The junior accountant: His problems, responsibilities, and training. The Accounting Review (December): 354-366.
Scutellaro, J. F., K. Clymer-Knapp and N. Preusch. 2018. Establishing quality control in a tax practice. Journal of Accountancy (May): 60.
Sears, F. B. 1913. The mission of the public accountant. Journal of Accountancy (October): 291-300.
Sedki, S. S. and G. J. Petrello. 1984. The accounting practitioners/accounting educators dialogue - A short survey. Journal of Accounting Education 2(1): 163-166.
Seiler, R. E. and R. W. Sapp. 1979. Just how satisfied are accountants with their jobs? Management Accounting (March): 18-21.
Seiler, R. E. and W. A. Label. 1974. Impact of curricular changes upon professional staff training efforts. The Accounting Review (October): 854-859.
Sellers, R. D. and T. J. Fogarty. 2018. Long-run career consequences for Andersen's putative partners. The Accounting Historians Journal 45(2): 17-31.
Sellers, R. D., T. J. Fogarty and J. Jadallah. 2020. Has the new world order taught the big four to manage client portfolio risk? Examining extreme loss occurrences before and after Sarbanes Oxley. Advances in Accounting: Incorporating Advances in International Accounting (51): 100498.
Sellers, R. D., T. J. Fogarty and L. M. Parker. 2012. Unleashing the technical core: Institutional theory and the aftermath of Arthur Andersen. Behavioral Research In Accounting 24(1): 181-201.
Selling, T. I. 2015. On the coexistence of professionalism and commercialism in CPA firms. The CPA Journal (May): 10-11.
Sells, E. W. 1915. The accounting profession: Its demands and its future. Journal of Accountancy (November): 325-333.
Selto, F. H. and S. K. Widener. 2004. New directions in management accounting research: Insights from practice. Advances in Management Accounting (12): 1-35. (Includes an appendix with practice oriented research questions).
Semler, B. H. 1964. Managerial aspects of the accountant's job. N.A.A. Bulletin (July): 37-41.
Senatra, P. T. 1980. Role conflict, role ambiguity, and organizational climate in a public accounting firm. The Accounting Review (October): 594-603.
Sessions, D. J. 2006. Recruiting made easy. Journal of Accountancy (May): 31-34.
Seymoure, S. M. and M. T. Adams. 2012. Improving performance evaluations in public accounting. The CPA Journal (September): 68-71. (Survey).
Shafer, W. E., D. J. Lowe and T. J. Fogarty. 2002. The effects of corporate ownership on public accountants' professionalism and ethics. Accounting Horizons (June): 109-124.
Shaw, K. W. and J. D. Whitworth. 2022. Client importance and unconditional conservatism in complex accounting estimates. Advances in Accounting (58): 100615.
Shelton, S. W., O. R. Whittington and D. Landsittel. 2001. Auditing firms' fraud risk assessment practices. Accounting Horizons (March): 19-33.
Shenkir, W. G. and R. H. Strawser. 1972. Auditing and management advisory services: A conflict of roles? Abacus 8(1): 13-20.
Shenkman, M. M. 2017. Advising individuals with chronic illnesses: Practical planning and practice development for CPAs. The CPA Journal (May): 24-28.
Shenkman, M. M. 2017. Proactive steps CPAs should take to help individuals plan. The CPA Journal (October): 65-67.
Shenkman, M. M. 2022. The CPA's role in protecting aging or incapacitated individuals. The CPA Journal (September/October): 72-73.
Shenkman, M. M. and G. Plechner. 2017. Annual review meetings: How to get individuals to act. The CPA Journal (August): 67-68. (Review of all estate and financial plans).
Sheridan, B. and J. Drew. 2012. The future is now: XBRL emerges as a career niche. Journal of Accountancy (June): 123-127.
Sherwood, J. F. 1920. Public Accounting and Auditing. South-Western Publishing Co.
Shields, D. 1984. Small CPA firm product differentiation in the small business market. Accounting, Organizations and Society 9(1): 61-80.
Shields, M. D., I. Solomon and W. S. Waller. 1987. Effects of alternative sample space representations on the accuracy of auditors' uncertainty judgments. Accounting, Organizations and Society 12(4): 375-385.
Shiflett, A. D. 1983. How we automated our accounting department. Management Accounting (June): 34-38.
Shoenthal, E. R. 1988. Differences in competencies of newly licensed accountants in the United States and Great Britain. Journal of Accounting Education 6(2): 235-249.
Shomler, R. P. 1953. Guideposts from collegiate to practicing senior. The Accounting Review (October): 534-538.
Shorrock, E. G. 1905. The accountant and appraisals. Journal of Accountancy (December): 146-147.
Shorrock, E. G. and V. C. Kibler. 1923. "Opportunities for the young accountant". Journal of Accountancy (April): 311-312.
Shott, B. 2015. What to do when your client receives a summons. Journal of Accountancy (February): 64-65.
Siegel, G. and C. S. Kulesza. 1996. The practice analysis of management accounting. Management Accounting (April): 20-22, 24, 26, 28.
Siegel, G. and J. E. Sorensen. 1994. What corporate America wants in entry-level accountants. Management Accounting (September): 26-31.
Siegel, G. and J. E. Sorenson. 1999. Counting More, Counting Less: Transformations in the Management Accounting Profession. The Institute of Management Accountants.
Siegel, G., J. E. Sorensen and S. B. Richtermeyer. 2003. Are you a business partner? Strategic Finance (September): 38-43.
Siegel, G., J. E. Sorensen and S. B. Richtermeyer. 2003. Becoming a business partner. Strategic Finance (October): 37-41.
Sikka, P. 2009. Commentary on Roy Suddaby, Yves Gendron and Helen Lam “ The organizational context of professionalism in accounting”. Accounting, Organizations and Society 34(3-4): 428-432.
Simini, J. P. 1961. Determining priorities for cash distribution in partnership liquidation. The Accounting Review (January): 123-125.
Simons, H. 1955. Priority program approach to partnership liquidation by installments. The Accounting Review (April): 344-347.
Simpson, C. L. 1948. Public accounting de luxe. The Accounting Review (July): 263-265.
Simunic, D. A. 1984. Auditing, consulting, and auditor independence. Journal of Accounting Research (Autumn): 679-702.
Simunic, D. A. 2019. Book review: The Big Four: The Curious Past and Perilous Future of the Global Accounting Monopoly by Ian D. Gow and Stuart Kells. The Accounting Review (January): 353-356.
Singer, T. 2018. Sustainability assurance services: From a niche to the mainstream. The CPA Journal (July): 12-14.
Single, L., S. Donald and E. Almer. 2018. The relationship of advocacy and mentorship with female accountants' career success. Advances in Accounting: Incorporating Advances in International Accounting (42): 12-21.
Sinkin, J. 2009. Replacing retiring partners. The CPA Journal (October): 62-64.
Sinkin, J. and I. Rosenbloom. 2011. Who would run your firm? Journal of Accountancy (February): 40-44.
Sinkin, J. and T. Putney. 2010. Accounting firm M&As: A market update. Journal of Accountancy (November): 30-33.
Sinkin, J. and T. Putney. 2012. Planning and paying for partner retirements. Journal of Accountancy (April): 28-33.
Sinkin, J. and T. Putney. 2013. A two-stage solution to succession procrastination. Journal of Accountancy (October): 40-42.
Sinkin, J. and T. Putney. 2013. How to select a successor. Journal of Accountancy (September): 40-42.
Sinkin, J. and T. Putney. 2013. How to value a CPA firm for sale. Fifth in a series: Methods and results differ for external transactions and internal transfers. Journal of Accountancy (November): 30-32.
Sinkin, J. and T. Putney. 2013. Mergers emerge as dominant trend. Journal of Accountancy (July): 52-54.
Sinkin, J. and T. Putney. 2013. Seven steps to closing a succession sale. Journal of Accountancy (December): 48-51.
Sinkin, J. and T. Putney. 2013. The long goodbye. Journal of Accountancy (August): 36-38. (Accounting firm's succession plan).
Sinkin, J. and T. Putney. 2014. Alternative deal structures for succession. Journal of Accountancy (January): 42-44.
Sinkin, J. and T. Putney. 2014. Do's and don'ts of due diligence. Journal of Accountancy (June): 26-29.
Sinkin, J. and T. Putney. 2014. How to manage internal succession. Journal of Accountancy (February): 38-40.
Sinkin, J. and T. Putney. 2014. How to maximize client retention after a merger. Journal of Accountancy (April): 42-44.
Sinkin, J. and T. Putney. 2014. How to price an owner's interest in a CPA firm. Journal of Accountancy (December): 24-28.
Sinkin, J. and T. Putney. 2014. Managing owner transition through and owners' agreement. Journal of Accountancy (March): 42-44.
Sinkin, J. and T. Putney. 2014. Pricing issues for midsize and large firm sales. Journal of Accountancy (November): 50-53.
Sinkin, J. and T. Putney. 2014. Pricing issues for small firm sales. Journal of Accountancy (October): 24-27.
Sinkin, J. and T. Putney. 2014. The culture test. Journal of Accountancy (May): 30-33.
Sinkin, J. and T. Putney. 2015. How to admit new partners: A fresh approach: The AAV method can help accounting firms find the right formula for bringing in new owners on terms everyone can live with. Journal of Accountancy (December): 33-37.
Sinkin, J. and T. Putney. 2017. Mergers and acquisitions of accounting firms. The CPA Journal (December): 30-35.
Smart, A. R. 1906. The accountant as adviser to the manufacturer. Journal of Accountancy (February): 277-282.
Smith, C. A. 1935. Accounting practice under the Securities and Exchange Commission. The Accounting Review (December): 325-332.
Smith, D. and M. Hall. 2008. An empirical examination of a three-component model of professional commitment among public accountants. Behavioral Research In Accounting 20(1): 75-92.
Smith, G. S. 2007. Maurice Stans' view of social responsibility in the accounting profession. The Accounting Historians Journal 34(1): 147-172.
Smith, S. S. 2014. The expanding role of CPAs in a changing business environment. The CPA Journal (June): 13-14.
Smith, S. 1997. Top 10 Technologies and Their Impact on CPA's. AICPA.
Snyder, R. 2018. Serving the public as a CPA: It's more than just numbers. The CPA Journal (December): 8.
Spacek, L. 1989. The Growth of Arthur Anderson & Co. 1928-1973: An Oral History. Garland.
Spekle, R. F. 2001. Explaining management control structure variety: A transaction cost economics perspective. Accounting, Organizations and Society 26(4-5): 419-441.
Spiech, S. 2005. How to be a great financial analyst. Strategic Finance (April): 40-45.
Spiller, E. A. Jr. 1964. Theory and practice in the development of accounting. The Accounting Review (October): 850-859.
Spurlock, D. C. and C. R. Ehlen. 2008. CPA service on nonprofit boards. The CPA Journal (August): 11-12.
Soeters, J. and H. Schreuder. 1988. The interaction between national and organizational cultures in accounting firms. Accounting, Organizations and Society 13(1): 75-85.
Sohr, R. E., D. A. Lifson, T. R. Manisero and R. Rosario. 2009. Accountants' liability in the Madoff scheme: A CPA Journal symposium. The CPA Journal (August): 14-25.
Solomon, I., J. L. Krogstad, M. B. Romney and L. A. Tomassini. 1982. Auditors' prior probability distributions for account balances. Accounting, Organizations and Society 7(1): 27-41.
Sonnier, B. M., S. S. Lassar and W. M. Lassar. 2012. An examination of the influence of audit firm size and industry specialization on juror evaluation of liability. Journal of Forensic & Investigative Accounting 4(1): 39-83.
Sorensen, J. E. 1967. Professional and bureaucratic organization in the public accounting firm. The Accounting Review (July): 553-565.
Sorensen, J. E. 1970. Professional and organizational profiles of the migrating and non-migrating large public accounting firm CPA. Decision Sciences 1(3-4): 489-512.
Soroosh, J. 1988. Why accountants oppose IRS access to work papers. Management Accounting (June): 44-49.
Sparks, H. C. and H. Wichmann. 2007. Help clients get government contracts. Journal of Accountancy (March): 32-35.
Spencer, A. W., S. C. Usrey and T. Z. Webb. 2015. The disclosure of CPA disciplinary action. The CPA Journal (March): 60-63.
Sriram, R. S. and G. Vollmers. 1997. A reexamination of the development of the accounting profession - Critical events from 1912-1940. The Accounting Historians Journal 24(2): 65-90.
Staats, E. B. 1972. The role of the accountant in the 70's. Management Accounting (April): 13-14, 19.
Starkman, J. 2013. Linux for CPAs. The CPA Journal (November): 66-71.
Staub, W. A. 1920. How to write a report. Journal of Accountancy (September): 169-173.
Staubus, G. J. 1996. Economic Influences on the Development of Accounting Firms. Garland Publishing.
Steadman, M. 2008. What small CPA firms are doing to recruit and retain staff. The CPA Journal (July): 61-63.
Stephenson, T. 2007. Do clients share preparers' self-assessment of the extent to which they advocate for their clients? Accounting Horizons (December): 411-422.
Sterna, S. and J. Wolfe. 2017. Liability risks and other concerns when servicing marijuana business. The CPA Journal (October): 9-10.
Sterna, S. and J. Wolfe. 2017. The Department of Labor's new fiduciary standard: Questions for CPAs. The CPA Journal (March): 6-7.
Sterna, S. D. 2013. When is a partner "retired"? Journal of Accountancy (September): 16-17.
Sterna, S. D. 2015. Professional liability spotlight: Weighing strategies to limit litigation. Journal of Accountancy (October): 18-19.
Sterna, S. D. 2022. Tread carefully when using noncompete agreements. Journal of Accountancy (March): 4-5.
Sterna, S. D. and S. B. Ference. 2017. Deflecting clients' defense and indemnity requests. Journal of Accountancy (April): 14-15.
Sterrett, J. E. 1905. Education and training of a certified public accountant. Journal of Accountancy (November): 1-15.
Stevens, M. 1981. The Big Eight: An Inside View of America's Eight Most Powerful and Influential Accounting Firms. Macmillan.
Stevenson, R. A. 1931. Avenues of entry to the accounting profession. The Accounting Review (June): 140-141.
Stewart, T. 2017. How to discuss long-term care options with clients. Journal of Accountancy (March): 22-27.
Stewart, T. 2021. Guiding clients through change and uncertainty. Journal of Accountancy (March): 44.
Stiller, S. P. and J. L. Indusi. 2014. Erasing the big mistake: Sealing records of criminal convictions for licensed professionals. The CPA Journal (July): 70-71.
Stockwell, H. G. 1906. Problem in practical accounting/solution. Journal of Accountancy (April): 543-545.
Stockwell H. G. 1912. The broader field for certified public accountants. Journal of Accountancy (January): 21-24.
Stockwell, H. G. 1918. Accountants and the food administration. Journal of Accountancy (October): 250-252.
Stoddard, F. D. 1978. The accountant's role in management. Management Accounting (July): 42-45.
Stolle, C. D. 1976. Timing of the office visit: A factor in public accounting job selection. The Accounting Review (January): 139-141.
Stolle, C. D. 1977. Perceived differences among public accounting firms which affect job choices. The Accounting Review (April): 474-478.
Stone, D. N. 2001. Accountant's tales. Accounting, Organizations and Society 26(4-5): 461-470.
Stone, D. N., J. E. Hunton and B. Wier. 2000. Succeeding in managerial accounting. Part 1: Knowledge, ability, and rank. Accounting, Organizations and Society 25(7): 697-715.
Stoughton, W. V. 1978. Bringing up management accountants. Management Accounting (June): 55-59.
St. Pierre, K. and J. A. Anderson. 1984. An analysis of the factors associated with lawsuits against public accountants. The Accounting Review (April): 242-263.
Strawser, R. H., J. M. Ivancevich and H. L. Lyon. 1969. A note on the job satisfaction of accountants in large and small CPA firms. Journal of Accounting Research (Autumn): 339-345.
Street, D. L. and A. C. Bishop. 1991. An empirical examination of the need profiles of professional accountants. Behavioral Research In Accounting (3): 97-116.
Street, D. L. and B. E. Needles. Editors. 2009. IFRS Digest: What U.S. Practitioners and Entities Need to Know Now. AICPA.
Stuebs, M. Jr. and B. R. Wilkinson. 2009. Restoring the profession's public interest role. The CPA Journal (November): 62-66.
Suddaby, R., Y. Gendron and H. Lam. 2009. The organizational context of professionalism in accounting. Accounting, Organizations and Society 34(3-4): 409-427.
Suffern, E. L. 1906. Relative advantages of trust companies and accountants as trustees and executors. Journal of Accountancy (August): 241-247.
Suffern, E. L. 1914. Responsibility of the accountant. Journal of Accountancy (March): 197-202.
Sullivan, J. 2018. Advising chronically or terminally ill clients. Journal of Accountancy (August): 44-48, 50, 52.
Sullivan, J. and J. Sullivan. 2010. CPAs in an aging society: When Alzheimer's disease affects a client. Journal of Accountancy (January): 44-48.
Summers, E. L. 1972. The audit staff assignment problem: A linear programming analysis. The Accounting Review (July): 443-453.
Summers, E. L. 1974. The audit staff assignment problem: A reply. The Accounting Review (July): 575.
Swain, M., S. Charles, S. Hobson, K. Stocks and C. Pratt. 2010. Managing the CPA firm at Dodge Company: "Shoeing the Cobbler's children". Issues in Accounting Education (November): 721-739. (Teaching case).
Swanquist, Q. T. and R. L. Whited. 2015. Do clients avoid "contaminated" offices? The economic consequences of low-quality audits. The Accounting Review (November): 2537-2570.
Swearingen, J. G., Mano, R. M. and S. Swearingen. 2010. Guide to Certifications. New Accountant. (See Accounting Certifications).
Sweeney, J. T. and J. J. Quirin. 2009. Accountants as layoff survivors: A research note. Accounting, Organizations and Society 34(6-7): 787-795.
Sweeney, J. T. and S. L. Summers. 2002. The effect of the busy season workload on public accountants' job burnout. Behavioral Research In Accounting (14): 223-246.
Swindle, C. B. and E. R. Bailey. 1984. Determining the feasibility of an internship program in public accounting. Journal of Accounting Education 2(1): 155-160.
Sykes, T. D. 2015. 10 situations when a CPA should call "timeout": Tax accountants need to know when to call in legal counsel. Journal of Accountancy (April/May): 84-86, 88-89.
Tang, Y. 1997. The development of the accounting profession in China. Research in Accounting Regulation 11 (Supplemental): 295-312.
Tannery, F. F. 1948. The requirements and opportunities in industry for students of accounting. The Accounting Review (October): 377-384.
Tapis, G. P. and J. S. Delaney. 2017. Using accounting advisory boards: A way to promote collaboration between faculty and practitioners. The CPA Journal (September): 40-42.
Tarasco, J. A. and N. A. Damato. 2006. Build a better career path. Journal of Accountancy (May): 37-41.
Taurins, N. 2023. The shortcut to an accounting shortage solution. Strategic Finance (November): 53-58.
Temple, H. M. 1915. Contractual relations between clients and accountants. Journal of Accountancy (October): 291-296.
The Accounting Review. 1954. Historical dates in accounting. The Accounting Review (July): 486-493.
The Accounting Review. 1954. Professional accountants library. The Accounting Review (October): 671-675.
The Arthur Young Journal. 75th Anniversary Edition. (Historical articles about the firm).
The CPA Journal. 2012. Case study: Using the marketing concept to build an accounting practice. The CPA Journal (May): 56-58.
The CPA Journal. 2014. The future of the accounting profession and the value of the CPA. The CPA Journal (August): 14-23.
The CPA Journal. 2015. Discovering simple truths in a complex world of financial reporting: Views on the current state of the profession. The CPA Journal (July): 20-49. (Topics include: How to recognize revenue 32-35, J. R. Doty keynote address 36-41, Current developments 42-45, and Leases and financial instruments 46-49).
The CPA Journal. 2015. The state of the profession: The first annual NYSSCPA-Roseburg survey: Analyzing the results of the 2015 practice management survey. The CPA Journal (December): 20-28.
The CPA Journal. 2016. The ethical state of the CPA profession. The CPA Journal (December): 6-9.
The CPA Journal. 2016. The roles and responsibilities of professional advisors. The CPA Journal (June): 46-49.
The CPA Journal. 2016. The state of the profession: Analyzing the results of the 2016 practice management survey. The CPA Journal (December): 28-35.
The CPA Journal. 2017. Current developments in the private sector. The CPA Journal (August): 38-40. (Panel discussion).
The CPA Journal. 2017. Financial reporting: From rules to practice: Highlights from the 16th annual Baruch College Financial Reporting Conference. The CPA Journal (August): 16-17.
The CPA Journal. 2017. Financial reporting issues for preparers. The CPA Journal (August): 41-43. (Panel discussion).
The CPA Journal. 2017. 2016 Max Block Awards & 2017 editorial board meeting. The CPA Journal (September): 21-22.
The CPA Journal. 2017. The changing landscape of financial reporting: Taking stock and looking forward. The CPA Journal (August): 18-23. (Opening remarks from Wesley Bricker (SEC) and Lawrence Smith (FASB)).
The CPA Journal. 2017. The state of the profession. The CPA Journal (December): 22-28.
The CPA Journal. 2018. The state of the profession: Analyzing the results of the 2018 practice management survey. The CPA Journal (December): 26-33.
The CPA Journal. 2018. The state of the profession: Opinions from the experts. The CPA Journal (December): 34-35.
The CPA Journal. 2018. Virtual roundtable: State of the profession 2018. The CPA Journal (December): 36-53.
The CPA Journal. 2019. State of the profession 2019. The CPA Journal (December): 28-49.
The CPA Journal. 2019. The state of the profession: Analyzing the results of the 2019 practice management survey. The CPA Journal (December): 20-27.
The CPA Journal. 2020. Building a diverse professional community. The CPA Journal (October/November): 15-17.
The CPA Journal. 2020. The state of the profession: Analyzing the results of the 2020 practice management survey. The CPA Journal (December/January): 22-26.
The CPA Journal. 2021. State of the profession: Analyzing the results of the 2021 practice management survey. The CPA Journal (December): 20-24.
The CPA Journal. 2021. The state of the profession: Predictions for 2022. The CPA Journal (December): 26-31.
The CPA Journal. 2022. State of the profession. The CPA Journal (November/December): 20-26. (2022 NYSSCPA-Rosenberg Survey identifies trends).
The CPA Journal. 2022. Trends and challenges 2022 opinions from the experts. The CPA Journal (November/December): 27.
Thoman, L. 1991. Discussion of contracting frictions, regulation, and the structure of CPA firms. Journal of Accounting Research (Studies on Accounting Institutions in Markets and Organizations): 25-30.
Thomas, C. W., C. E. Davis and S. L. Seaman. 1998. Quality review, continuing professional education, experience and substandard performance: An empirical study. Accounting Horizons (December): 340-362.
Thomburg, S. and R. W. Roberts. 2008. Money, politics, and the regulation of public accounting services: Evidence from the Sarbanes-Oxley Act of 2002. Accounting, Organizations and Society 33(2-3): 229-248.
Thompson, A., M. Fernandez, S. Budnik and A. Boston. 2008. APLG panel on academia and the accounting profession: The big 4 respond. Issues in Accounting Education (May): 199-209.
Thompson, D. K. 2012. White Collar Crime: Core Concepts for Consultants and Expert Witnesses. AICPA.
Thompson, D. W. 1950. Internship training programs. The Accounting Review (October): 395-401.
Thompson, J. H. and A. Rydholm. 2006. Substantial equivalency: Practice privileges. Journal of Accountancy (September): 37-39.
Thomson, J. 2017. Is the accounting profession committed to closing the skills gap? The CPA Journal (September): 16-17.
Thornton, J. M. 2003. User primacy, positive accounting theory, and nonaudit services: Evidence from the SEC's independence hearings. Accounting and the Public Interest (3): 36-57.
Thurman, S. D. Jr. 1944. Accountant-attorney cooperation. The Accounting Review (July): 283-289.
Tie, R. 2006. Takin' care of business: Working together, CPAs can achieve great things. Journal of Accountancy (November): 34-37.
Tierney, L. 2013. The top five limiting beliefs about succession planning: A guide for CPA firms. The CPA Journal (April): 11.
Tiffany, K. C. 1961. The future of accounting. The Accounting Review (April): 204-208.
Tillery, S. M. 2018. Brign more value to your clients with charitable planning. Journal of Accountancy (February): 34-37.
Tipgos, M. A., J. R. Holmes and G. H. Lander. 1983. The management accountant today: A status report. Management Accounting (November): 53-57.
Tolleth, W. R. 1917. Expert testimony by accountants. Journal of Accountancy (August): 88-93.
Touch, G. A. 1906. Receiverships. Journal of Accountancy (May): 39-50.
Trapp, M. W., R. H. Hermanson and D. H. Turner. 1989. Current perceptions of issues related to women employed in public accounting. Accounting Horizons (March): 71-85.
Turnburke, H. M. 1939. Accountancy: A profession for educated men. The Accounting Review (September): 250-258.
Turnburke, H. M. 1946. Accountancy - A profession. The Accounting Review (January):
Turner, L. D., G. R. Aldhizer III and M. D. Shank. 1999. Client perceptions of MAS quality as measured by a marketing-based service model. Accounting Horizons (March): 17-36.
Tysiac, K. 2012. Embracing change: Richard Caturano, the AICPA's 100th chairman, outlines vision to grow and advance the profession. Journal of Accountancy (November): 26-30.
Tysiac, K. 2014. Early inspiration is critical, firm diversity exerts say and state societies have key role in assisting minority recruitment. Journal of Accountancy (August): 51, 52.
Tysiac, K. 2014. Making a positive impact: Tommye E. Barie focuses on relevance, rigor, and reach as AICPA Chair. Journal of Accountancy (November): 28-33.
Tysiac, K. 2015. Blazing a path to success for the profession: AICPA Chairman Tim Christen takes pride in people as he advocates for CPAs to shape the profession's future through change. Journal of Accountancy (November): 26-30.
Tysiac, K. 2016. Changes proposed to peer review standards: Efforts will increase the focus on quality-control systems. Journal of Accountancy (January): 18.
Tysiac, K. 2016. CPA firms struggling with succession. Journal of Accountancy (September): 26-31.
Tysiac, K. 2016. Nurturing the human element: How one firm is pursuing audit quality through a career progression framework and timely feedback. Journal of Accountancy (July): 28-30, 32-33.
Tysiac, K. 2017. Providing a future: A succession story. Journal of Accountancy (February): 34-38.
Tysiac, K. 2017. 'We have to be bold': Eric Hansen, CPA, CGMA, incoming chair of the AICPA, sees opportunities in changing times for the profession. Journal of Accountancy (November): 18-22.
Tysiac, K. 2018. Ethics for CPA firm mergers and acquisitions. Journal of Accountancy (July): 20-23.
Tysiac, K. 2018. Why cybercriminals are targeting CPAs. Journal of Accountancy (June): 77, 79, 81, 83.
Tysiac, K. 2020. A future-focused path for CPA licensure. Journal of Accountancy (February): 6-7.
Tysiac, K. 2020. A passion for quality and skill development. Journal of Accountancy (June): 16-20.
Tysiac, K. 2020. Interest and opportunity. Journal of Accountancy (March): 12.
Tysiac, K. 2020. New CPA licensure model proposal advances. Journal of Accountancy (July): 6.
Tysiac, K. 2020. Standard setters focus on costs vs. benefits, big three' projects. Journal of Accountancy (December): 38-42.
Tysiac, K. 2021. Ethics: NOCLAR proposals aim to help CPAs find the right balance: The guidance under development would provide clarity for members who identify or suspect noncompliance with laws or regulations. Journal of Accountancy (June): 14-17.
Tysiac, D. and J. Drew. 2018. Accounting firms: The next generation. Journal of Accountancy (June): 26-32.
Uche, C. U. 2002. Professional accounting development in Nigeria: Threats from the inside and outside. Accounting, Organizations and Society 27(4-5): 471-496.
Uecker, W. C. and W. R. Kinney, Jr. 1977. Judgmental evaluation of sample results: A study of the type and severity of errors made by practicing CPAs. Accounting, Organizations and Society 2(3): 269-275.
Ursick, M. 2016. 6 tips for reconciliations. Journal of Accountancy (February): 18.
Uzumeri, M. V. and R. H. Tabor. 1997. Emerging management metastandards: Opportunities for expanded attest services. Accounting Horizons (March): 54-66.
Van der Merwe, A. and J. Thomson. 2007. The lowdown on lean accounting. Strategic Finance (February): 26-33.
Van Helden, G. J., H. Aardema, H. J. ter Bogt, and T. L.C.M. Groot. 2010. Knowledge creation for practice in public sector management accounting by consultants and academics: Preliminary findings and directions for future research. Management Accounting Research (June): 83-94.
Van Sickle, R. W. and S. L. Mendus. 1984. Producing financial statements faster. Management Accounting (August): 58-61.
Vance, C. A. and C. E. Jimenez-Angueira. 2014. Ethical attestation: Establishing higher standards for entrants to the profession. The CPA Journal (October): 10.
VanDenburgh, W. M. and P. J. Harmelink. 2008. Accounting implications of the subprime meltdown. The CPA Journal (December): 24-27.
Varay, H. 1925. Accountants and the law. Journal of Accountancy (August): 154.
Vasarhelyi, M. A., J. D. Warren Jr., R. A. Teeter and W. R. Titera. 2014. Embracing the automated audit. Journal of Accountancy (April): 34-37.
Vetter, A. 2020. 4 ways CPAs can manage their stress. Journal of Accountancy (January): 22-25.
Vetter, A. 2020. Tech tips for remote work. Journal of Accountancy (November): 14.
Vien, C. L. 2016. Coaching programs get new partners off to a great start. Journal of Accountancy (February): 22-26.
Vien, C. L. 2017. What all CPAs should know about elder planning. Journal of Accountancy (July): 46-50.
Vien, C. L. 2018. Powerful internship programs for smaller firms. Journal of Accountancy (December): 38-42.
Vien, D. 2017. Rethinking retention. Journal of Accountancy (May): 24-27.
Vien, C. L. 2020. How to win next-gen clients. Journal of Accountancy (March): 16-20.
Vien, C. L. 2020. Talk about more than money when readying clients for retirement: Work provides people with structure and purpose. Make sure your clients won't feel adrift without it. Journal of Accountancy (September): 39-43.
Vien, C. L. 2021. 7 tips for starting a client advisory services practice. Journal of Accountancy (August): 14-20, 22, 24.
Vien, C. L. 2021. CAS practices see 20% growth. Journal of Accountancy (December): 24-26, 28. (Client advisory fees).
Vien, C. L. 2021. How one firm gets succession right. Journal of Accountancy (October): 12-16.
Velayutham, S. and H. Perera. 1995. The historical context of professional ideology and tension and strain in the accounting profession. The Accounting Historians Journal 22(1): 81-101.
Vera-Muñoz, S. C., J. L. Ho and C. W. Chow. 2006. Enhancing knowledge sharing in public accounting firms. Accounting Horizons (June): 133-155.
Vermeer, B. Y. and T. E. Vermeer. 2022. Benefits of public sector accounting careers. Journal of Accountancy (November): 1-8.
Viator, R. E. 1999. An analysis of formal mentoring programs and perceived barriers to obtaining a mentor a large public accounting firms. Accounting Horizons (March): 37-53.
Viator, R. E. 2001. An examination of African Americans' access to public accounting mentors: Perceived barriers and intentions to leave. Accounting, Organizations and Society 26(6): 541-561.
Viator, R. E. 2001. The association of formal and informal public accounting mentoring with role stress and related outcomes. Accounting, Organizations and Society 26(1): 73-93.
Viator, R. E. and T. A. Scandura. 1991. A study of mentor-protege relationships in large public accounting firms. Accounting Horizons (September): 20-30.
Viator, R. E. and W. R. Pasewark. 2005. Mentorship separation tension in the accounting profession: The consequences of delayed structural separation. Accounting, Organizations, and Society 30(4): 371-387.
Vien, C. L. 2015. Crowdfunding brings new opportunities for CPAs: As crowdfunding continues to take off, CPAs can help small and medium-size enterprises navigate the complexities of this new sphere. Journal of Accountancy (October): 39-42.
Vien, C. L. 2015. Hiring at public accounting firms hits all-time high: As the profession continues its remarkable growth, students flock to accounting programs, while firms prepare for more hiring. Journal of Accountancy (October): 24-27.
Vien, C. L. 2015. How to eliminate time sheets: Consultant Ron Baker details ways firms can gauge performance when using value pricing. Journal of Accountancy (June): 34-38.
Vien, C. L. 2015. Meeting the financial planning challenges of the future: Top financial planners discuss strategies for retirement, health care costs, and competing with robo-advisers. Journal of Accountancy (September): 46-47, 50-53.
Vien, C. L. 2015. Millennial women: How to woo a new generation of employees: Ambitious, educated, and tech-savvy, Millennial women make ideal employees. Win them over with flexibility and clear paths to advancement. Journal of Accountancy (July): 26-30.
Vien, C. L. 2015. The future of marketing: Thriving in a digital world. Cast a broader net and win more business with digital marketing. Journal of Accountancy (June): 50-53.
Vien, C. L. 2015. You made partner: Now what? Becoming a partner requires a new perspective on leadership. Journal of Accountancy (April/May): 66-69.
Vien, C. L. 2016. How new CPAs can build a book of business. Journal of Accountancy (December): 22-26.
Vien, C. L. 2019. Keep clients coming to you with PFP services. Journal of Accountancy (December): 30-34.
Vien, C. L. 2022. 8 insights from top-performing CAS practices. Journal of Accountancy (April): 10-14. (Client advisory services: Move away from hourly billing, establish dedicated CAS staff, restrict the number of general ledger software programs you support, invest in staff, secure buy-in from firm leadership, be selective about which clients you accept, focus on a few main niches, educate clients on CAS and its value).
Vien, C. L. 2022. What's your type? Identify your culture and hire the right people. Journal of Accountancy (January): 22-26.
Vinluan, F. 2015. Finding growth in FVS: A recent survey highlights business development opportunities for CPAs with forensic accounting and business valuation practices. Journal of Accountancy (March): 30-35.
Vinluan, F. 2015. Tips for conducting a forensic interview. Journal of Accountancy (February): 22.
Vinluan, F. 2015. Finding growth in FVS: A recent survey highlights business development opportunities for CPAs with forensic accounting and business valuation practices. Journal of Accountancy (March): 30-35.
Violette, G. and D. Chene. 2008. Campus recruiting: What local and regional accounting firms look for in new hires. The CPA Journal (December): 66-68.
Vitberg, A. 2010. Developing your personal brand equity. Journal of Accountancy (July): 42-46.
Vogel, H. S. and D. K. Rood. 2019. Dealing with subpoena requests for digital data. Journal of Accountancy (March): 12-13.
Vollmer, S. 2013. Global mobility: U.S. CPA credentials travel around the world. Journal of Accountancy (July): 46-50.
Vollmer, S. 2015. How to mind your manners in the Middle East: CPAs who do business in the region need to know the cultural rules. Journal of Accountancy (January): 42-46.
Vollmer, S. 2015. How to rate external auditors. Journal of Accountancy (September): 20.
Vollmer, S. 2016. From CGMA Magazine: How to encourage career development discussions. Journal of Accountancy (January): 24-25.
Vollmer, S. 2016. From CGMA Magazine: How to promote knowledge flows within multinationals. Journal of Accountancy (March): 20-21.
Vollmer, S. 2016. Improve your conflict management skills: Test yourself with real-life workplace scenarios and learn best practices in this quiz. Journal of Accountancy (April): 42-45.
Vollmer, S. 2017. Assessing the global state of the profession. Journal of Accountancy (July): 36-39.
Vollum, C. N. 1906. A new conception of accountancy. Journal of Accountancy (April): 475-478.
Vollum, C. N. 1907. Shall we organize a National Association of Certified Public Accountants? Journal of Accountancy (December): 100-106.
Voynich, S. 2007. Barriers to mobility: A crisis for many CPAs. Journal of Accountancy (April): 46-48.
Wade, F. J. 1924. Modern accountancy. Journal of Accountancy (December): 419-421.
Wagner, J. 1984. Overcoming the we/they syndrome. Management Accounting (September): 47-50.
Waldron, A. 2014. Consider this before serving on a board. Journal of Accountancy (January): 20-21.
Wardron, A. 2014. Professional liability: Spotlight. Journal of Accountancy (May): 16-17.
Waldron, A. 2014. Risky business of serving the rich and famous. Journal of Accountancy (July): 16-17. (CPAs who provide various services to high-profile individuals are at risk of being blamed for a decline in the celebrity's net worth).
Walker, K. and E. Johnson. 2006. Delivering quality accounting services. Management Accounting Quarterly (Summer): 9-17.
Walker, S. P. 1991. The defense of professional monopoly: Scottish chartered accountants and "satellites in the accounting firmament". Accounting, Organizations and Society 16(3): 257-283.
Walker, S. P. 2000. Benign sacerdotalist or pious assailant. The rise of the professional accountant in British management. Accounting, Organizations and Society 25(3): 313-323.
Wallace, W. A. 1989. A historical view of the SEC's reports to Congress on oversight of the profession's self-regulatory process. Accounting Horizons (December): 24-39.
Waller, T. C. and R. A. Gallun. 1985. Microcomputer competency requirements in the accounting industry: A pilot study. Journal of Accounting Education 3(2): 31-40.
Waller, W. S. 1985. Self-selection and the probability of quitting: A contracting approach to employee turnover in public accounting. Journal of Accounting Research (Autumn): 817-828.
Wallman, S. M. H. 1995. The future of accounting and disclosure in an evolving world: The need for dramatic change. Accounting Horizons (September): 81-91.
Wallman, S. M. H. 1996. The future of accounting and financial reporting Part II: The colorized approach. Accounting Horizons (June): 138-148.
Wallman, S. M. H. 1996. The future of accounting, Part III: Reliability and auditor independence. Accounting Horizons (December): 76-97.
Walton, S. 1909. Relation of the commercial lawyer to the certified public accountant. Journal of Accountancy (January): 205-213.
Walton, S. 1914. State Board of Accountancy of Colorado. Journal of Accountancy (August): 135-139.
Walton, S. 1914. Percentage of profits as salary to a partner. Journal of Accountancy (September): 225.
Walton, S. 1915. Students department: Partnership liquidation. Journal of Accountancy (February): 146-148.
Walton, S. 1917. "Theory and practice". Journal of Accountancy (August): 148-151.
Walton, S. 1919. Anticipating profits, Club initiation fees. Journal of Accountancy (March): 237-239.
Walton, S. 1919. Auditing, Increase in stumpage value, Book entries affecting contracts. Journal of Accountancy (January): 68-80.
Walton, S. 1919. Goodwill - Or speculation, Relation of trade-marks to goodwill, Patents, Sinking funds or serial bond plan, Table of accumulation of sinking fund. Journal of Accountancy (May): 379-390.
Walton, S. 1919. I ncreasing capital stock out of surplus, Dividing partnership profits. Journal of Accountancy (February): 154-157.
Walton, S. 1919. Institute examination auditing, Treasury stock and surplus. Journal of Accountancy (September): 226-236.
Walton, S. 1919. Interest on unpaid cumulative dividends, Deceptive averaging again, No-par-value stock and convertible notes. Journal of Accountancy (September): 236-239.
Walton, S. 1919. "Kiting". Journal of Accountancy (June): 466-471.
Walton, S. 1919. Notes in a balance-sheet, When is a profit made? Journal of Accountancy (August): 154-156.
Walton, S. 1919. Omission from inventory, Premium on convertible notes. Journal of Accountancy (June): 475-477.
Walton, S. 1919. Profits and dividends, Amortizing serial bonds, Life Insurance Policy as an asset, Errors in posting and in trial balance, Stock dividend - Or bonus. Journal of Accountancy (December): 461-473.
Walton, S. 1919. Profit percentage basis. Journal of Accountancy (May): 393-394.
Walton, S. 1919. Students' department. Journal of Accountancy (November): 385-399.
Walton, S. 1919. Treasury stock, Transactions between partner and firm, Stock not fully paid, Interest as an element of cost, Future value of real estate, Depreciation reserve in sale of factory. Journal of Accountancy (October): 305-314.
Walton, S. 1920. Charge and discharge, Capital stock temporarily in Abeyance, Writing up land value, Padding invested capital, Commission on sale of capital stock, Fire losses, Controlling account for freight on delivered goods, Profit on returned purchases, Cash discount on capital purchases, Valuations by appraisal company, Present worth of an annuity, Treasury stock - Dividends on no-par stock, Pro-rating rent. Journal of Accountancy (April): 306-318.
Walton, S. 1920. Inventory at cost or market, Stock record at branches, Capitalization of goodwill, Averaging cost. Journal of Accountancy (February): 156-159.
Walton, S. 1920. Lawyer vs. accountant in partnership liquidation, Discounts on capital expenditures. Journal of Accountancy (May): 386-399.
Walton, S. 1920. Utility of percentages, Interdependent variables, Amortizing discount on installment contracts. Journal of Accountancy (June): 463-478.
Waters, C. C. 1917. Public accountants and industrial preparedness. Journal of Accountancy (June): 445-449.
Watkins, K. J. 2005. Will they throw eggs? How to speak with professionalism and pizzazz. Journal of Accountancy (April): 57-61.
Watson, D. J. H. 1975. The structure of project teams facing differentiated environments: An exploratory study in public accounting firms. The Accounting Review (April): 259-273.
Watson, R. H. 1952. Investment questions which involve the method of distributing partnership profits. The Accounting Review (January): 136-137.
Watters, M., K. M. Casey and D. Flaherty. 2002. Survey evidence regarding CPA firms' forensic accounting services. Journal of Forensic Accounting (3): 17-26.
Webber, D. E. 1976. Metrication and the accountant. Management Accounting (June): 49-50.
Webber, T. and B. Weins. 2009. Put your business on the map with Google maps. Journal of Accountancy (June): 44-48.
Webster, N. E. 1939. Shall I become a public accountant? The Accounting Review (December): 409-415.
Webster, N. E. 1944. The meaning of "public accountant". The Accounting Review (October): 366-376.
Webster, N. E. 1946. College education as a requirement for certified public accountants-The New York experience. The Accounting Review (October): 445-450.
Webster, N. E. Jr. 1908. Prerequisites for accountancy practice. Journal of Accountancy (September): 338-339.
Wedemeyer, P. D. and S. A. Zeff. 2023. Organization and development of Arthur Andersen & Co.'s public review board - The Minow years, 1974-1983. Accounting Horizons (June): 217-232.
Weiner, A. E. 2020. Becoming successful in today's professional world. The CPA Journal (October/November): 11-12.
Weinstein, E. A. 2016. Disentangling from onerous New York State CPA licensing requirements. The CPA Journal (December): 24-27.
Weisbaum, J. 2010. 100 years: When BDO USA, LLP was founded as Seidman & Seidman in 1910, just over 2000 certified public accountants were practicing in the United States - approximately the same number currently working at BDO. There are hundreds of thousands of CPAs, yet just a handful of national accounting firms, fewer still that are members of true international networks. CFO (October): 68-76 .
Welcker, W. H. 1934. The public accountant and local government accounting. The Accounting Review (March): 53-57.
Welling, P. 1977. A goal programming model for human resource accounting in a CPA firm. Accounting, Organizations and Society 2(4): 307-316.
Wells, J. T. 1975. The accountant's role in the FBI. Management Accounting (April): 24-26.
Weltman, B. and S. Kess. 2009. Advising Clients in Tough Times. AICPA.
Werner, C. A. 2009. Accountant confidentiality. The CPA Journal (June): 62-67.
Wertheim, S. 2019. Where the money is: Doing what's right for the profession. The CPA Journal (March): 61.
Westermann, K. D., J. Cohen and G. Trompeter. 2019. PCAOB inspections: Public accounting firms on trial. Contemporary Accounting Research 36(2): 694-731.
Weygandt, J. J. 1970. The CPA and his duty to silence. The Accounting Review (January): 69-75.
Whicomb, W. D. 1915. Will we co-operate or must we incorporate? Journal of Accountancy (October): 276-282. ("Our profession must appear at times, and to an occasional layman, to be in a condition approaching civil war. Why? Because some of us are failing, in part, in our three-fold duty to the business world, to our co-workers and to ourselves. We are not all professing our profession all the time." ... "Among the menaces which must be warded off through co-operation, competitive bidding perhaps holds the place of honor, heading the list, closely followed by competitive butting, counterfeiting, advertising and lack of moral responsibility. These are merely the leaders.").
White, L. R. 2009. Challenging the value creation paradigm in today's accounting profession. Cost Management (January/February): 18-32.
White, R. A. 1937. The admission of a partner by investment. The Accounting Review (December): 427-429.
Wieczynska, M. 2016. The "Big" consequences of IFRS: How and when does the adoption of IFRS benefit global accounting firms? The Accounting Review (July): 1257-1283.
Wiemans, C. 1976. George's business problems - Continued. Management Accounting (May): 22-24.
Wier, B., D. N. Stone and J. E. Hunton. 2002. Promotion and performance evaluation of managerial accountants. Journal of Management Accounting Research (14): 190-208.
Wilcox, E. B. 1944. Qualifications for a professional career. The Accounting Review (January): 1-6.
Wilcox, E. B. 1948. Our mutual objectives. The Accounting Review (January): 3-6.
Wilcox, K. A. and C. H. Smith. 1977. Role discrepancies and the auditor-client relationship. Accounting, Organizations and Society 2(1): 81-97.
Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (January): 58-65.
Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (February): 144-151.
Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (March): 224-235.
Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (April): 295-304.
Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (June): 436-444.
Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (July): 58-63.
Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (August): 133-143.
Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (September): 226-234.
Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (October): 327-333.
Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (November): 407-416.
Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (December): 494-500.
Wildman, J. R. 1913. Department of practical accounting. Problem 13. Journal of Accountancy (January): 65-71.
Wildman, J. R. 1913. Department of practical accounting. Problem 15. Journal of Accountancy (March): 189-197.
Wildman, J. R. 1913. Department of practical accounting. Problem 16. Journal of Accountancy (April): 264-272.
Wildman, J. R. 1913. Department of practical accounting. Problem 17. Journal of Accountancy (May): 357-364.
Wildman, J. R. 1913. Department of practical accounting. Problem 18. Journal of Accountancy (June): 449-458.
Wildman, J. R. 1913. Department of practical accounting. Problem 20. Journal of Accountancy (August): 124-131.
Wildman, J. R. 1913. Department of practical accounting. Problem 21. Journal of Accountancy (September): 234-244.
Wildman, J. R. 1913. Department of practical accounting. Problem 22. Journal of Accountancy (October): 319-326.
Wildman, J. 1913. Department of practical accounting. Problem 23. Journal of Accountancy (November): 375-383.
Wildman, J. R. 1913. Department of practical accounting. Problem 24. Journal of Accountancy (December): 461-467.
Wildman, J. R. 1919. Library catalogue, American Institute of Accounting. Journal of Accountancy (July): 69-70.
Wildman, J. R. 1920. Supervising the work of the accounting staff. Journal of Accountancy (October): 245-251.
Wildman, J. R. 1922. Training young accountants. Journal of Accountancy (June): 431-437.
Wildman, J. R. 1928. Appreciation from the point of view of the Certified Public Accountant. The Accounting Review (December): 397-406.
Wildman, J. R. 1928. Classification of accountancy services. The Accounting Review (June): 124-130.
Wilkinson, B., V. Arnold and S. G. Sutton. 2003. Understanding the socialization strategies of the major accounting firms. Accounting and the Public Interest (3): 58-79.
Wilkinson, G. 1908. The advantages of organization to the accountant. Journal of Accountancy (May): 45-56.
Wilkinson, G. 1910. The accounting profession in the United States. Journal of Accountancy (September): 339-347.
Williams, T. H. and C. H. Griffin. 1961. Accountancy and professional development. The Accounting Review (October): 637-641.
Williamson, J. 2007. A united profession, takin' care of business. Journal of Accountancy (February): 33-36.
Willmott, H. and P. Sikka. 1997. On the commercialization of accountancy thesis: A review essay. Accounting, Organizations and Society 22(8): 831-842.
Wilner, N. A. 1982. SFAS 8 and information inductance: An experiment. Accounting, Organizations and Society 7(1): 43-52.
Witherspoon, C. L. 2010. Creating compelling client communications. The CPA Journal (April): 10-12.
Wise, T. A. 1982. Peat, Marwick, Mitchell & Co. - 85 Years. Privately Published.
Wolfe, J. 2015. Professional liability spotlight: Due diligence with CPA firm subcontractors. Journal of Accountancy (June): 14-16.
Wolfe, J. and S. Sterna. 2020. Managing the risks of client acceptance and continuance. The CPA Journal (January): 48-53.
Wolfe, J. and S. D. Sterna. 2020. Responding to client request for confidentiality. Journal of Accountancy (August): 16-17.
Wolverton, R. A. 2012. What CPAs need to know about organized crime. Journal of Accountancy (April): 38-42.
Wood, T. D. and A. J. Sysvestre. 1985. The history of advertising by accountants. The Accounting Historians Journal 12(2): 59-72.
Wootton, C. W. and C. M. Wolk. 1992. The development of "The Big Eight" accounting firms in the United States, 1900 to 1990. The Accounting Historians Journal 19(1): 1-27.
Wootton, C. W. and S. D. Tonge. 1993. Where do clients go when an accounting firm goes bankrupt?: The case of Laventhol & Horwath. Abacus 29(2): 149-159.
Wootton, C. W., S. D. Tonge and C. M. Wolk. 1994. Pre and post big 8 mergers: Comparison of auditor concentration. Accounting Horizons (September): 58-74.
Wright, A. 1983. The impact of CPA-firm size on auditor disclosure preferences. The Accounting Review (July): 621-632.
Wright, A. 1988. The comparative performance of MBAs vs. undergraduate accounting majors in public accounting. The Accounting Review (January): 123-136.
Wyatt, A. 1989. Interface between teaching/research and teaching/practice. Accounting Horizons (March): 125-128.
Wyatt, A. R. 1997. The accounting profession - Major issues; Progress and concerns. Accounting Horizons (June): 127-131.
Wyatt, A. R. 2004. Accounting professionalism - They just don't get it! Accounting Horizons (March): 45-53.
Wymon, L., A. Alphonso and P. Bradley. 2014. Raising rainmakers. Journal of Accountancy (May): 25-29. (Nurturing business development skills in young CPAs).
Xu, Y. and X. Xu. 2003. Becoming professional: Chinese accountants in early 20th century Shanghai. Accounting Historians Journal 30(1): 129-154.
Yamamura, J. H., C. A. Birk and B. J. Cossitt. 2010. Attracting and retaining talent: The importance of first impressions. The CPA Journal (April): 58-60.
Yang, Z. 2013. Do political connections add value to audit firms? Evidence from IPO audits in China. Contemporary Accounting Research 30(3): 891-921.
Yeaton, K. 2008. Recruiting and managing the 'why?' generation: Gen Y. The CPA Journal (April): 68-72.
Yee, H. 2007. The re-emergence of the public accounting profession in China: A hegemonic analysis. Critical Perspectives on Accounting 18(1): 1-22.
Yelvington, D. C. 2022. Tax season as a gallon of milk. The CPA Journal (May/June): 10-11.
Yockey, D. W. 1988. So you want to be a forensic accountant. Management Accounting (November): 19, 22-23, 25.
Yoo, J. 2020. Keep or toss? A guide to CPA firm record retention. Journal of Accountancy (June): 14-15.
Yoo, J. 2020. Managing risk related to consulting engagements. Journal of Accountancy (February): 14-15.
Young, J. 1992. Review: Accountancy Comes of Age: The Development of an American Profession, 1886-1940 by Paul J. Miranti. The Accounting Historians Journal 19(1): 99-102.
Young, J. J. 2017. Comment on: Casting call: the expanding nature of actorhood in U.S. firms, 1960-2010 by Patricia Bromley and Amanda Sharkey. Accounting, Organizations and Society (59): 27-30.
Young, K. G. 1957. Precise criteria needed in evaluating accounting alternatives. The Accounting Review (April): 202-205.
Young, S. D. 1991. Interest group politics and the licensing of public accountants. The Accounting Review (October): 809-817.
Young, W. M. Jr. 1977. Special report: NAA statement to Metcalf hearing. Management Accounting (June): 9 and 52.
Yunker, P. J., J. A. Sterner and M. Costigan. 1986. Employment in accounting: A comparison of recruiter perceptions with student expectations. Journal of Accounting Education 4(1): 95-112.
Zald, M. N. 1968. The common body of knowledge for CPAs: Some problems in analysis. Journal of Accounting Research (Spring): 130-140.
Zhang, J., S. Porwal and T. V. Eaton. 2020. Data preparation for CPAs: Extract, transform, and load: ETL processes unearth the fuel needed to power the analytics and visualizations that unlock business insights. Journal of Accountancy (December): 50-59. (The authors focus on an application called Alteryx that can clean, join, and organize large amounts of data through an interactive and automated workflow).
Zeff, S. A. 1957. Right of offset vs. partnership act in winding-up process. The Accounting Review (January): 68-70.
Zeff, S. A. 1987. Does the CPA belong to a profession? Accounting Horizons (June): 65-68.
Zeff, S. A. 2003. How the U.S. accounting profession got where it is today: Part I. Accounting Horizons (September): 189-205.
Zeff, S. A. 2003. How the U.S. accounting profession got where it is today: Part II. Accounting Horizons (December): 267-286.
Zeff, S. A. 2007. Ethics and the Professional Accounting Firm: A Literature Review by Aileen Pierce. The Accounting Review (October): 1378.
Zeff, S. A. and R. L. Fossum. 1967. An analysis of large audit clients. The Accounting Review (April): 298-320.
Zikmund, W. G., R. F. Catalanello and S. M. Wegener. 1977. The accounting student's job-rating criteria: An experiment. The Accounting Review (July): 729-735.
Zimmerman, J. L. 2016. Book review: The End of Accounting and the Path Forward for Investors and Managers. The Accounting Review (November): 1812-1816.
Zolfo, F., S. F. Cooper and P. Dzera. 1993. The management accountant as bankruptcy specialist. Management Accounting (June): 48-51.
Zucca, L. J. and D. W. McFall Jr. 2008. Recruiting (and retaining) the next generation accountant: One university's experience. Journal of Accountancy (April): 60-67.
Zukowska, W. H. 1964. Determination of goodwill or bonus on the admission of a partner - An alternative approach. The Accounting Review (April): 457-460.