Management And Accounting Web

Accounting Practice Bibliography A-G

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

Abbott, L. J., S. Parker and G. F. Peters. 2011. Does mandated disclosure induce a structural change in the determinants of nonaudit service purchases? Auditing: A Journal of Practice & Theory 30(2): 51-76.

Abdolmohammadi, M. J. and D. L. Ariail. 2009. A test of the selection-socialization theory in moral reasoning of CPAs in industry practice. Behavioral Research In Accounting 21(2): 1-12.

Abernethy, M. A. and J. Bouwens. 2005. Determinants of accounting innovation implementation. Abacus 41(3): 217-240.

Aburous, D. and R. Kamla. 2022. Linguistic tensions in a professional accounting field: English linguistic capital, hierarchy, prestige, and distinction among accountants. Contemporary Accounting Research 39(2): 1120-1149.

Ackerman, J. L. 2016. Building a firm culture to attract millennials. The CPA Journal (November): 70-71.

Ackerman, J. L. 2016. Out with the old. The CPA Journal (October): 70-71.

Ackerman, J. L. 2016. Using performance-based KPIs in accounting firms. The CPA Journal (December): 68-69.

Ackerman, J. L. 2017. CPAs need to join the 21st century. The CPA Journal (December): 74.

Ackerman, J. L. 2017. How to protect a CPA firm in the digital age. The CPA Journal (March): 72-73.

Ackerman, J. L. 2017. Leverage technology to spend more time with clients. The CPA Journal (July): 74.

Ackerman, J. L. 2017. Sustainable leadership: Doing what's right for the profession. The CPA Journal (September): 71.

Ackerman, J. L. 2017. The CPA firm of the future. The CPA Journal (May): 71.

Ackerman, J. L. 2017. Turning the profession of 'Me' into the profession of 'We'. The CPA Journal (June): 74.

Ackerman, J. L. 2017. What CPAs can learn from Apple. The CPA Journal (October): 71.

Ackerman, J. L. 2017. Why data is killing CPA firms. The CPA Journal (November): 71.

Ackerman, J. L. 2020. Creating a CPA scholarship program. The CPA Journal (March): 60-61.

Ackerman, J. L. 2020. Nine steps for CPA firms to take during the coronavirus crisis. The CPA Journal (April): 66.

Ackerman, J. L. 2021. Defining client service. The CPA Journal (December): 60-61.

Adams, H. L. 1981. Should the big 8 teach communications skills? Management Accounting (May): 37-40.

Adams, J. C. 1977. Two years on the road. Management Accounting (August): 37-40.

Afterman, A. B. 2015. The commotion over the engagement partner's name. The CPA Journal (September): 54-55.

Agrizzi, D., T. Soobaroyen and A. Alsalloom. 2021. Spatiality and accounting: The case of female segregation in audit firms. Accounting, Organizations and Society (93): 101238.

Ahadiat, N. and J. J. Mackie. 1993. Ethics education in accounting: An investigation of the importance of ethics as a factor in the recruiting decisions of public accounting firms. Journal of Accounting Education 11(2): 243-257.

Ahn, J., H. Akamah, K. L. Bills and K. K. Saunders. 2022. Accounting firm association membership and small audit firm growth. Auditing: A Journal of Practice & Theory 41(3): 45-65.

AIA and AAA Committees. 1955. Statement of standards and responsibilities under public accounting internship programs. The Accounting Review (April): 206-210.

AICPA. 2004. AICPA Professional Standards: As of June 1, 2004 (AICPA Professional Standards, 2004). AICPA.

AICPA. 2005. SAS No. 70 Reports and Employee Benefit Plans. AICPA.

AICPA. 2007. Accounting Trends & Techniques - Employee Benefit Plans. AICPA.

AICPA. 2008. Accounting Trends & Techniques, 62nd edition. AICPA.

AICPA. 2008. 2007 AICPA/Moss Adams CPA Personal Financial Planning Practice Study. AICPA.

AICPA. 2008. Defined Benefit Pension Plans. AICPA.

AICPA. 2008. Defined Contribution Pension Plans. AICPA.

AICPA. 2008. Fiduciary/Trust Accounting. A Comprehensive Practice Guide. AICPA.

AICPA. 2008. Health & Welfare Benefit Plans. AICPA.

AICPA. 2008. State and Local Governments Checklists & Illustrative Financial Statements. AICPA.

AICPA. 2009. Codification of Statements on Standards for Accounting and Review Services. AICPA.

AICPA. 2009. Codification of Statements on Standards for Attestation Engagements. AICPA.

AICPA. 2009. Current Economic Crisis: Accounting and Auditing Considerations - Audit Risk Alert. AICPA.

AICPA. 2009. Employee Benefit Plans Audit & Accounting Guide. AICPA.

AICPA. 2009. Employee Benefit Plans Industry Developments Audit Risk Alert. AICPA.

AICPA. 2009. Independence Compliance: Checklists and Tools for Complying with AICPA and GAO Independence Requirements, Second Edition. AICPA.

AICPA. 2009. State and Local Governments Audit & Accounting Guide. AICPA.

AICPA. 2009. State and Local Governmental Developments Audit Risk Alert. AICPA.

AICPA. 2012. AICPA Professional Standards. AICPA.

AICPA. 2012. Guide to Developing and Managing a CPA Personal Financial Planning Practice. AICPA.

AICPA. 2014. Bill What Your're Worth, Third Edition. AICPA.

Alam, P., N. Meonske and M. A. Pearson. 2003. Financial reporting integrity: IMA members speak out. Strategic Finance (May): 41-45. (Mixed opinions related to whether firms should be allowed to provide auditing and consulting services to the same client company).

Aldhizer, G. R. III., L. D. Turner and M. D. Shank. 2002. Determinants of consulting service quality for accounting and nonaccounting service providers. Journal of Information Systems (Spring): 61-74.

Alexander, J. 2012. Quick response codes: A marketing tool for accounting firms. The CPA Journal (August): 18.

Alford, R. M., J. R. Strawser and R. H. Strawser. 1990. Does graduate education improve success in public accounting? Accounting Horizons (March): 69-76. (Survey).

Allen, B. 2018. The trouble with nondisclosure agreements in attest engagements. Journal of Accountancy (May): 32-34.

Allen, C. 2018. The importance of independence: Considerations for growing firms. The CPA Journal (March): 12-13.

Allen, C. 2022. Can a CPA firm loan staff to an attest client? Journal of Accountancy (May): 1-7.

Allen, C. 2022. Untangling client affiliates. Journal of Accountancy (August): 1-6.

Allen, C. R. 2018. A new take on ethics and independence. Journal of Accountancy (December): 44-47, 50-51.

Allen, C. R. 2018. How data-hosting services affect independence: Hosting an attest client's data or records leads to impairment under a new interpretation. Journal of Accountancy (January): 42-45.

Allen, C. 2011. Benefits of effective quality control systems in accounting firms. The CPA Journal (January): 52-57.

Allen, D. G. and K. McDermott. 1993. Accounting for Success: A History of Price Waterhouse in America 1890-1990. Harvard Business School Press.

Allen, P. W. and C. K. Ng. 1997. Financial stake and support for banning trade names, commissions, referral fees and contingent fees. Accounting Horizons (March): 1-6.

Allen, S. C. 2020. Practitioners need a written information security plan. Journal of Accountancy (January): 48.

Allmon, M. B. 2007. CPAs as trust protectors. Journal of Accountancy (March): 42-45.

Almer, E. D. and S. E. Kaplan. 2002. The effects of flexible work arrangements on stressors, burnout, and behavioral job outcomes in public accounting. Behavioral Research In Accounting (14): 1-34.

Almer, E. D., J. L. Higgs and K. L. Hooks. 2005. A theoretical framework of the relationship between public accounting firms and their auditors. Behavioral Research in Accounting (17): 1-22.

Aloi, M. J. 2012. When a client leaves or loses a job. Journal of Accountancy (February): 40-43.

Alper, A. 2017. The author responds. The CPA Journal (August): 14-15.

Alper, A. 2017. What CPAs need to know about New York's new Cybersecurity requirements. The CPA Journal (June): 58-59.

Altfest, L. J. and W. M. Primoff. 2012. A wealth of opportunity: CPAs can expand their practice by helping clients assemble and monitor financial management teams. Journal of Accountancy (April): 22-26.

Amato, N. and S. Vollmer. 2015. From CGMA Magazine: Recruiting remains a challenge for finance decision makers. Journal of Accountancy (November): 24-25. (This note refers to two different articles, one by Amato, and one by Vollmer).

Anders, S. B. 2015. The CPA firm management association. The CPA Journal (December): 72-73.

Anders, S. B. 2016. Practice management blogs. The CPA Journal (December): 70-71.

Anders, S. B. 2017. Elder financial planning resources. The CPA Journal (May): 74-75.

Anders, S. B. 2017. Financial reporting blogs. The CPA Journal (February): 74-75.

Anders, S. B. 2017. Insureon and Landy insurance. The CPA Journal (March): 74-75. (Small business insurance for accounting and financial professionals).

Anders, S. B. 2018. Practice management tools. The CPA Journal (December): 70-71.

Anders, S. B. 2020. CPA firm websites: Then and now. The CPA Journal (October/November): 88-89.

Anders, S. B. 2021. CPA evolution resources. The CPA Journal (August/September): 76-77.

Anderson, J. C., E. N. Johnson and P. M. J. Reckers. 1994. Perceived effects of gender, family structure, and physical appearance on career progression in public accounting. Accounting, Organizations and Society 19(6): 483-491.

Anderson, W. T. 1955. A master schedule for partnership dissolution-installment basis. The Accounting Review (January): 139-144.

Anderson, W. T. 1957. The admission of a partner, goodwill method. The Accounting Review (October): 646-648.

Anderson-Gough, F., C. Grey and K. Robson. 2001. Tests of time: Organizational time-reckoning and the making of accountants in two multi-national accounting firms. Accounting, Organizations and Society 26(2): 99-122.

Anderson-Gough, F., C. Grey and K. Robson. 2005. “Helping them to forget..”: The organizational embedding of gender relations in public audit firms. Accounting, Organizations, and Society 30(5): 469-490.

Andrew, G. G. 2011. Revitalize your firm's marketing strategy: Avoid two common pitfalls and boost ROI. Journal of Accountancy (July): 40-44.

Angelini, J. P., M. R. Hutton and R. M. Copeland. 1994. Potential adverse effects of specialization within accounting firms. Accounting Horizons (September): 36-47.

Ankers, R. G. 1946. College education as a requirement for public accountants in New York State. The Accounting Review (October): 441-444.

Ankers, R. G. 1946. The question of staff training. The Accounting Review (January): 1-8.

Annisette, M. 2000. Imperialism and the professions: The education and certification of accountants in Trinidad and Tobago. Accounting, Organizations and Society 25(7): 631-659.

Annisett, M. 2003. The colour of accountancy: Examining the salience of race in a professionalisation. Accounting, Organizations and Society 28(7-8): 639-674.

Antle, R. and J. S. Demski. 1991. Contracting frictions, regulation, and the structure of CPA firms. Journal of Accounting Research (Studies on Accounting Institutions in Markets and Organizations): 1-24.

Anton, L. 2021. Smoke and mirrors: Race and the Black CPA. The CPA Journal (December): 6-9. (About diversity for black accountants).

Appelbaum, D. and R. Nehmer. 2017. The coming disruption of drones, robots, and bots: How will it affect CPAs and accounting practice? The CPA Journal (June): 40-44.

Appelbaum, D., A. Kogan and M. A. Vasarhelyi. 2017. An introduction to data analysis for auditors and accountants. The CPA Journal (February): 32-37. (Summary).

Aranya, N. and K. R. Ferris. 1984. A reexamination of accountants' organizational-professional conflict. The Accounting Review (January): 1-15.

Aranya, N., J. Pollock and J. Amernic. 1981. An examination of professional commitment in public accounting. Organizations and Society 6(4): 271-280.

Archambeault, D. and J. Friedl. 2007. CPAs as corporate directors. Journal of Accountancy (September): 52-56.

Armitage, J. 2014. The experience requirements for CPA licensure. The CPA Journal (February): 61-67.

Armstrong, M. B. and J. I. Vincent. 1988. Public accounting profession at a crossroads. Accounting Horizons (March): 94-98.

Aronov, E. 2018. My life as an accountant-and more. The CPA Journal (February): 20-21.

Aronov, E. 2018. My small accounting practice. The CPA Journal (December): 15.

Arthur Anderson & Co. 1974. The First Sixty Years 1913-1973. Arthur Anderson & Co.

Arthur Anderson & Co. 1988. A Vision of Grandeur. Arthur Anderson & Co.

Ashcroft, P. 2011. Growth potential in a different economy: Strategies for expanding client services. The CPA Journal (June): 16-24.

Ashkanasy, N. M. and S. Holmes. 1995. Perceptions of organizational ideology following merger: A longitudinal study of merging accounting firms. Accounting, Organizations and Society 20(1): 19-34.

Ashley, C. A. 1942. The independent accountant. The Accounting Review (April): 191-193.

Awad, R. 2011. Considerations on cloud computing for CPAs. The CPA Journal (September): 11-12.

Axson, D. A. J. 2011. Scenario planning: Navigating through today's uncertain world. Journal of Accountancy (March): 22-27.

Ayers, S. and S. E. Kaplan. 1998. Potential differences between engagement and risk review partners and their effect on client acceptance judgments. Accounting Horizons (June): 139-153.

Ayres, D., K. R. Brasel and J. Duncan. 2016. Making the jump from accounting practice to academia. The CPA Journal (August): 22-28.

Bacon, C. F. 1905. The accountant as an expert witness. Journal of Accountancy (December): 99-105.

Badertscher, B. A., J. Kim, W. R. Kinney and E. Owens. 2023. Assurance level choice, CPA fees, and financial reporting benefits: Inferences from U.S. private firms. Journal of Accounting and Economics (April-May): 101551.

Bagaloff, L. 1958. Considerations in equipping the accountant's office. N.A.A. Bulletin (December): 57-58.

Bagley, P. L., D. Dalton and M. Ortegren. 2012. The factors that affect accountants' decisions to seek careers with Big 4 versus non-Big 4 accounting firms. Accounting Horizons (June): 239-264.

Bagley, P. L., D. W. Dalton, C. K. Eller and N. L. Harp. 2021. Preparing students for the future of work: Lessons learned from telecommuting in public accounting. Journal of Accounting Education (56): 100728.

Bagranoff, N. A. and L. D. Turner. 2004. Growing a nontraditional accounting firm: Warren and Associates. Journal of Information Systems (Fall): 49-56.

Bailey, C., S. Loftus and S. S. McCoy. 2023. Do I belong? The impact of belongingness and stereotype threat on professional commitment to accounting. Issues in Accounting Education (November): 1-19.

Bailey, C. D., T. J. Phillips, Jr. and S. B. Scofield. 2005. Does "political bias" in the DIT or DIT-2 threaten validity in studies of CPAs? Behavioral Research in Accounting (17): 23-42.

Bakarich, K. M. and P. E. O'Brien. 2021. The robots are coming...But aren't here yet: The use of artificial intelligence technologies in the public accounting profession. Journal of Emerging Technologies in Accounting 18(1): 27-43.

Bakarich, K. M., A. S. Marcy and P. E. O'Brien. 2021. Pandemic perceptions accounting firms' organizational support during Covid-19. The CPA Journal (February/March): 17-19. (Survey).

Baker, C. R. 1977. Management strategy in a large accounting firm. The Accounting Review (July): 576-586.

Baker, C. R. 1979. Management strategy in a large accounting firm: A reply. The Accounting Review (January): 224-225.

Baker, R., T. Christensen and D. Cottrell. 2010. Advanced Financial Accounting, 9th edition. McGraw-Hill/Irwin.

Baker, R. J. 2008. The firm of the future. Journal of Accountancy (November): 68-74.

Baker, R. J. 2009. Pricing on purpose: How to implement value pricing in your firm. Journal of Accountancy (June): 62-68.

Baker, R. J. 2010. Implementing Value Pricing: A Radical Business Model for Professional Firms. Wiley.

Baker, W. M. 1994. Shedding the bean counter image. Management Accounting (October): 29-31. (Related to participation in systems design).

Balachandran, K. R. and R. E. Steuer. 1982. An interactive model for the CPA firm audit staff planning problem with multiple objectives. The Accounting Review (January): 125-140.

Ball, I. 2009. Serving the public interest: How the IFAC fulfills its mission in a globalized economy. Cost Management (January/February): 34-39.

Ballew, V. 1982. Technological routineness and intra-unit structure in CPA firms. The Accounting Review (January): 88-104.

Ballou, B., D. L. Heitger, L. E. Heitger, J. S. Pyzoha and A. Reffett. 2020. The effects of experience and client-preferred outcomes on accountants' complex loss valuation judgments. Journal of Forensic Accounting Research 5(1): 21-35.

Banham, R. 2017. Cybersecurity: A new engagement opportunity. Journal of Accountancy (October): 28-32.

Banker, R. D., H. Chang and R. Cunningham. 2003. The public accounting industry production function. Journal of Accounting and Economics (June): 255-281.

Banker, R. D., H. Chang and R. Natarajan. 2005. Productivity change, technical progress, and relative efficiency change in the public accounting industry. Management Science (February): 291-304.

Banker, R. D., H. Chang and Y. Kao. 2002. Impact of information technology on public accounting firm productivity. Journal of Information Systems (Fall): 209-222.

Banker, R. D., H. Chang and Y. Kao. 2002. Reply to Discussion of Impact of information technology on public accounting firm productivity. Journal of Information Systems (Fall): 227-229.

Bao, B., D. Bao and M. A. Vasarhelyi, 1986. A stochastic model of professional accountant turnover. Accounting, Organizations and Society 11(3): 289-296.

Barbatelli, E. 1986. The appearance of conflict when CPAs are consulting. Management Accounting (September): 28-31.

Baril, C. P., B. M. Cunningham, D. R. Fordham, R. L. Gardner and S. K. Wolcott. 1998. Critical thinking in the public accounting profession: Aptitudes and attitudes. Journal of Accounting Education 16(3-4): 381-406.

Barker, K., N. F. Stowell, C. Polansky and D. Kieffer. 2010. The Bankruptcy Reform Act and bankruptcy fraud: Implications and opportunities for CPAs. Journal of Forensic & Investigative Accounting 2(3): 75-94.

Barlas, S. 2008. Just the beginning. Strategic Finance (November): 34-37. (Long term effects of the $700 billion bailout).

Barlev, B. and A. Goldman. 1974. Management advisory services and accounting. Abacus 10(1): 74-82.

Barlev, B. and Y. C. Peles. 1987. Accounting: The structure of a growing profession. Abacus 23(1): 70-83.

Barr, E. J. and S. Feldman. 2013. Measuring damages when a partner leaves a CPA firm. The CPA Journal (December): 64-66.

Barrios, J. M. 2022. Occupational licensing and accountant quality: Evidence from the 150-hour rule. Journal of Accounting Research (March): 3-43.

Barrows, W. P. 1916. Receivers and public accountants. Journal of Accountancy (January): 1-15.

Barry, J. S. 2013. CPA firm ownership: Next steps. The CPA Journal (January): 7.

Barry, J. S. 2014. Managing your practice, managing your risk. The CPA Journal (October): 5.

Barry, J. S. 2016. Five things CPAs can do for a stronger democratic society. The CPA Journal (December): 5.

Barry, J. S. 2016. Putting your practice issues on our advocacy agenda. The CPA Journal (October): 5.

Barry, J. S. 2016. Survival of the fittest. The CPA Journal (November): 5.

Barry, J. S. 2018. Investing in the future of the profession. The CPA Journal (April): 5.

Barry, J. S. 2018. Non-CPA firm ownership: From nice to have to have to have. The CPA Journal (March): 5.

Barry, J. S. 2020. Defining the new normal for CPAs. The CPA Journal (April): 5.

Barry, J. S. 2020. Making progress in Albany on electronic signatures. The CPA Journal (February): 5.

Barry, J. S. 2020. Mutatis mutandis. The CPA Journal (October/November): 5.

Barry, J. S. 2020. Standing together. The CPA Journal (July/August): 5.

Barsky, N. P. and A. H. Catanach Jr. 2001. Provide insight or face extinction. Strategic Finance (June): 50-53.

Barson, K. A. 2011. Divorce: The Accountant as Financial Expert. AICPA.

Bartelt, E. F. 1942. The role of accounts in the administration of the federal government. The Accounting Review (April): 82-88.

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

Bartz, D. J. 1958. Reports which alert supermarket management. N.A.A. Bulletin (October): 65-74.

Baskerville, R. and D. Hay. 2006. The effect of accounting firm mergers on the market for audit services: New Zealand evidence. Abacus 42(1): 87-104.

Baskerville-Morley, R. F. 2004. Dangerous, dominant, dependent, or definitive: Stakeholder identification when the profession faces major transgressions. Accounting and the Public Interest (4): 24-42.

Bassin, S. J. and W. Devinney. 2014. Are courts ready to protect more accountant-client communications? Journal of Accountancy (January): 36-38, 40-41.

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

Baudot, L., K. C. Demek and Z. Huang. 2018. The accounting profession's engagement with accounting standards: Conceptualizing accounting complexity through Big 4 comment letters. Auditing: A Journal of Practice & Theory 37(2): 175-196.

Baudot, L., K. Kelly and A. McCullough. 2022. Contemporary conflicts in perspectives on work hours across hierarchical levels in public accounting. The Accounting Review (November, Issue 6): 67-89.

Baugh, M., J. P. Boone, I. K. Khurana and K. K. Raman. 2019. Did the 2005 deferred prosecution agreement adversely impact KPMG's audit practice? Auditing: A Journal of Practice & Theory 38(1): 77-102.

Baysden, C. 2013. PFP Q&A: Planning for change: Experts discuss implications of tax law changes, new standards, and the retirement of the Baby Boomer generation. Journal of Accountancy (July): 36-39.

Baysden, C. 2013. Top concern of FVS practitioners: Business development. The financial fallout from the great recession has prompted a shift in priorities of forensic and valuation services accountants, survey finds. Journal of Accountancy (May): 38-42.

Baysden, C. 2014. Making manager: The key to accelerating a career in public accounting. Journal of Accountancy (November): 36-39.

Baysden, C. 2014. Time's up. The benefits and challenges of moving away from the billable hour. Journal of Accountancy (August): 28-31. (A changing pricing model).

Baysden, C. 2015. Q&A: Price check. Billing by the hour isn't the only way to charge clients. But to implement a different approach, you must ask these questions first. Journal of Accountancy (July): 36-40.

Baysden, C. 2015. Q&A: Price-sensitivity training: To price effectively, CPA firms first need to determine clients' price sensitivity. Value-billing expert Ron Baker explains how to do that. Journal of Accountancy (August): 44-46, 48-49.

Baysden, C. 2015. Q&A: Pricing options that boost profits: Firms can increase client satisfaction and firm profits simultaneously by offering different pricing options, according to Ron Baker. Journal of Accountancy (September): 41-44.

Baysden, C. 2016. Q&A: How to present your prices to customers: Talking to clients about pricing options can be a challenge. Here are a few tips that can help. Journal of Accountancy (January): 39-41.

Baysden, C. 2021. ESG offers growth opportunities for 2022: Focus on environment, social, and governance issues is rising amid investor and regulator interest. Journal of Accountancy (December): 12-15.

Baysden, C. and J. Wilson. 2014. How to speed the path to partner. Journal of Accountancy (March): 28-32.

Bazerman, M. H., G. Loewenstein and D. A. Moore. 2002. Why good accountants do bad audits. Harvard Business Review (November): 97-102. (Summary).

Beard, V. 1994. Popular culture and professional identity: Accountants in the movies. Accounting, Organizations and Society 19(3): 303-318.

Beard, V. K. 1997. Performance appraisal of public accounting interns: A qualitative analysis of self-reported deficiencies. Issues in Accounting Education (Spring): 15-26.

Beatty, A. 1996. Forum on experience in practice: Federal Reserve Bank. Accounting Horizons (September): 122-125.

Becker, L. L., J. G. Stead and W. E. Stead. 2016. Sustainability assurance: A strategic opportunity for CPA firms. Management Accounting Quarterly (Spring): 29-37.

Behn, B. K., J. V. Carcello, D. R. Hermanson and R. H. Hermanson. 1997. The determinants of audit client satisfaction among clients of big 6 firms. Accounting Horizons (March): 7-24.

Belik, B. and G. Violette. 2018. Student perceptions of what it means to be a professional: A survey of domestic and international accounting majors. The CPA Journal (September): 30-34.

Benke, R. L. Jr. and J. G. Rhode. 1980. The job satisfaction of higher level employees in large certified public accounting firms. Accounting, Organizations and Society 5(2): 187-201.

Bennett, C. W. 1952. The accountant in industry. N.A.C.A. Bulletin (July): 1283-1291.

Bennett, C. W. 1958. Management services by C.P.A.'S. The Accounting Review (October): 602-614.

Benson, L. K. Jr. 2007. All in the family: Multifamily office practice... Journal of Accountancy (July): 62-65.

Benson, L. K. Jr. 2015. The past, present, and future of the CPA financial planning profession. The CPA Journal (September): 10-11.

Bergman, B. 2015. Another perspective on transparency. The CPA Journal (November): 20-21.

Bergner, J. 2013. Mandatory firm rotation and partner signing. The CPA Journal (August): 36-38.

Bergner, J. and L. Lin. 2015. Disclosure of the engagement partner in the audit report: An international perspective on the PCAOB proposal. The CPA Journal (January): 44-47.

Bevis, D. J. 1958. Professional education for public accounting. The Accounting Review (July): 445-449.

Bhada, Y. K., J. P. Conley and T. E. Deacon. 1991. A career development model for management accountants. Management Accounting (June): 36-39.

Bhamornsiri, S. and R. E. Guinn. 1991. The road to partnership in the "big six" firms: Implications of accounting education. Issues in Accounting Education (Spring): 9-24.

Bildstein, L. 2010. Retain clients and help them recover. Journal of Accountancy (February): 20-25.

Bills, K., C. Hayne, S. E. Stein and R. C. Hatfield. 2021. Collaborating with competitors: How do small firm accounting associations and networks successfully manage cooperative tensions? Contemporary Accounting Research 38(1): 545-585.

Bills, K. L., C. Hayne and S. E. Stein. 2018. A field study on small accounting firm membership in associations and networks: Implications for audit quality. The Accounting Review (September): 73-96.

Bills, K. L., L. M. Cunningham and L. A. Myers. 2016. Small audit firm membership in associations, networks, and alliances: Implications for audit quality and audit fees. The Accounting Review (May): 767-792.

Birnbaum, G. L. and V. Cloar. 2014. Surviving on cross-exam: Tips for expert witnesses. Journal of Accountancy (October): 18.

Biscotti, L. 2018. Becoming a trusted advisor to business owners. The CPA Journal (June): 14-15.

Bishop-Monroe, R., X. Geng and D. Law. 2019. How can the accounting profession attract a diverse generation Z? The CPA Journal (December): 58-63.

Blackman, C. M. II and D. Edwards. 2015. Preparing for the new standards in personal financial planning. The CPA Journal (March): 46-47.

Blatch, M. I. 2015. AICPA's revised confidentiality rule and Sec. 7216. Journal of Accountancy (March): 64-65.

Blay, A. D. and M. G. Fennema. 2017. Are accountants made or born? An analysis of self-selection into the accounting major and performance in accounting courses and on the CPA exam. Issues in Accounting Education (August): 33-50.

Bleibtreu, C. and U. Stefani. 2018. The effects of mandatory audit firm rotation on client importance and audit industry concentration. The Accounting Review (January): 1-27.

Block, M. 1972. Writing for a public accounting practitioners' magazine. The Accounting Review (October): 814-818.

Bloom, R. 2013. Global financial crisis in retrospect: Consequences and lessons for the accounting profession. The CPA Journal (March): 6, 8-10.

Bloom, R. and M. Myring. 2008. Charting the future of the accounting profession. The CPA Journal (June): 65-67.

Bloomfield, M. J., U. Bruggemann, H. B. Christensen and C. Leuz. 2017. The effect of regulatory harmonization on cross-border migration: Evidence from the accounting profession. Journal of Accounting Research (March): 35-78.

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