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CAR-CAZ | CBA-CHA |
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COL-CON | COO-COS |
COT-CZY
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
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| F | G
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| X Y Z
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Cote, J. and C. Latham. 2004. Relationship quality: A critical link in management accounting performance measurement systems. Advances in Management Accounting (12): 171-190.
Cote, J. and C. K. Latham. 2006. Trust and commitment: Intangible drivers of interorganizational performance. Advances in Management Accounting (15): 293-325.
Cote, J. and C. K. Latham. 2010. Examining both sides of stakeholder engagement: Behavioral implications in interorganizational alliances. Advances in Management Accounting (18): 175-201.
Cote, J. M. and C. K. Latham. 1999. The merchandising ratio: A comprehensive measure of working capital strategy. Issues in Accounting Education (May): 255-267.
Cote, J. M. and D. L. Sanders. 1997. Herding behavior: Explanations and implications. Behavioral Research In Accounting (9): 20-45.
Cote, J. T. 1973. The concept of materiality. Management Accounting (December): 17-22.
Côté, M., B. Gendron and L. Rousseau. 2011. Grammar-based integer programming models for multiactivity shift scheduling. Management Science (January): 151-163.
Cote, R. 2001. Accounting for Hospitality Managers. Educational Institute of the American Hotel Motel Association.
Côté, S. and C. T. H. Miners. 2006. Emotional intelligence, cognitive intelligence, and job performance. Administrative Science Quarterly 51(1): 1-28.
Cotlar, M. 1975. Performance accounting. Management Accounting (August): 33-36.
Cotteleer, M., E. Inderrieden, F. Lee, T. Atkinson and R. Koprowski. 2006. Selling the sales force on automation. Harvard Business Review (July/August): 18-22.
Cotteleer, T. F. 1971. Depreciation: An accounting enigma. Management Accounting (February): 23-24, 27.
Cottell, P. G. Jr. 2010. Shreffler Stores accounting issues related to consumer receivables, asset impairment, and discounted operations: A problem-based learning unfolding problem. Issues in Accounting Education (November): 775-787. (Teaching case).
Cottell, P. G. Jr. and B. J. Millis. 1992. Cooperative learning in accounting. Journal of Accounting Education 10(1): 95-111.
Cottell, P. G. Jr. and B. J. Millis. 1993. Cooperative learning structures in the instruction of accounting. Issues in Accounting Education (Spring): 40-59.
Cottell, P. G. Jr. and E. M. Harwood. 1998. Using classroom assessment techniques to improve student learning in accounting classes. Issues in Accounting Education (August): 551-564.
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Cotter, J. 1999. Asset revaluations and debt contracting. Abacus 35(3): 268-285.
Cotter, J. and I. Zimmer. 1995. Asset revaluations and assessment of borrowing capacity. Abacus 31(2): 136-151.
Cotter, J. and M. Silvester. 2003. Board and monitoring committee independence. Abacus 39(2): 211-232.
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Cotton, W. D. J. 1994. Relevance regained downunder. Management Accounting (May): 38-42.
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Coughlan, J. 1959. Industrial accounting. The Accounting Review (July): 415-428. (Interesting discussion and example of mercantile accounting vs. industrial accounting, i.e., calendar periods vs. project periods and sales vs. time).
Coughlan, J. W. 1955. Applicability of the realization principle to money claims in common dollar accounting. The Accounting Review (January): 103-113.
Coughlan, J. W. 1957. The guises of replacement cost. The Accounting Review (July): 434-447.
Coughlan, J. W. 1960. Contrast between financial-statement and discounted-cash-flow methods of comparing projects. N.A.A. Bulletin (June): 5-17.
Coughlan, J. W. 1964. Funds and income. N.A.A. Bulletin (September): 23-34 . (Comparison of the funds statement with the income statement).
Coughlan, J. W. 1968. Profit and probability. Advanced Management Journal (April): 53-69.
Coughlan, J. W. 1983. The Fairfax embezzlement. Management Accounting (May): 32-39.
Coughlan, J. W. 1988. Anomalies in calculating earnings per share. Accounting Horizons (December): 80-88.
Coughlan, J. W. 1991. Fully diluted arithmetic. Management Accounting (October): 45-49. (Related to earnings per share).
Coughlan, J. W. 1997. ESOs and EPS. Accounting Horizons (March): 25-38. (ESOs refers to employee stock options).
Coughlan, J. W. 2002. The captive FASB? Strategic Finance (July): 40-43.
Coughlan, P. and J. Darlington. 1993. As fast as the slowest operation: The theory of constraints. Management Accounting UK (June): 14-17.
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Coulmas, N. and L. A. Matz. 1996. Strategic value chain analysis: A case study in the casual furniture industry. Advances in Management Accounting (5): 229-248.
Coulter, J. M. and T. J. Vogel. 2004. Pets.com, Inc.: Assessing financial performance and risks in the e-commerce industry. Issues in Accounting Education (November): 567-582.
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Coulthurst, N. 1989. The new factory. Management Accounting UK (3): 30-34.
Coulthurst, N. and J. Piper. 1986. State of cost and management accounting. Management Accounting. UK (April): 38-40.
Coulthurst, N. and J. Piper. 1986. Terminology and conceptual basis of information for decision making. Management Accounting UK (May): 34-38.
Coulthurst, N. and J. Piper. 1986. Framework for analysis of decision-relevant costs and benefits. Management Accounting UK (June): 40-42.
Coulthurst, N. and J. Piper. 1986. Framework for cost accounting terminology contrasting economic and accounting logic. Management Accounting UK (July-August): 34.
Coulthurst, N. and J. Piper. 1986. Management accounting terminology labyrinth. Management Accounting UK (September): 28-30.
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Coupey, E. 2004. Digital Business: Concepts and Strategies (2nd Edition). Prentice Hall.
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Courtis, J. K. 1983. Business goodwill: Conceptual clarification via accounting, legal and etymological perspectives. The Accounting Historians Journal 10(2): 1-38.
Courtis, J. K. 1984. Dissolving the research mystique. Journal of Accounting Education 2(1): 29-38.
Courtis, J. K. 1987. “Putting the cart before the horse”. Journal of Accounting Education 5(1): 139-144.
Courtis, J. K. 1997. Accounting History: The contribution of Osamu Kojima. The Accounting Historians Journal 24(1): 165-181. ("One cannot readily conceive of a painter or sculptor who would not have studied the history of art, or of a composer who would not have a knowledge of the history of music. This is an integral part of their studies and is included in their curricula. Such is not the case with accounting . . . While many sciences have their history, that of accounting remains to be written. It is strange that the accountant follows the guidelines without the desire to give credit or honor to those who developed them." Sir Ernst Stevelinck, 2nd World Congress of Accounting Historians, 1976. Quoted in Courtis above).
Courtney, H., D. Lovallo and C. Clarke. 2013. Deciding how to decide. Harvard Business Review (November): 62-70.
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Courtois, C. and Y. Gendron. 2017. The "normalization" of deviance: A case study on the process underlying the adoption of deviant behavior. Auditing: A Journal of Practice & Theory 36(3): 15-43.
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Coutney, H. 2001. 20/20 Foresight: Crafting Strategy in an Uncertain World. Harvard Business School Press.
Couto, L., P. Leinwand and S. Subramanian. 2023. Cost cutting that makes you stronger. Harvard Business Review (July/August): 42-47.
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Coutu, D. 2006. Ideas as art. Harvard Business Review (October): 82-89.
Coutu, D. 2006. Lessons in power, Lyndon Johnson revealed. Harvard Business Review (April): 47-52.
Coutu, D. 2006. Leveraging the psychology of the salesperson. Harvard Business Review (July/August): 42-47.
Coutu, D. 2009. Leadership lessons from Abraham Lincoln. Harvard Business Review (April): 43-47.
Coutu, D. and M. Beschloss. 2009. Why teams don't work. Harvard Business Review (May): 98-105.
Coutu, D., C. Kauffman, R. Charan and D. B. Peterson. 2009. What can coaches do for you? Harvard Business Review (January): 91-97.
Coutu, D., J. G. Palfrey, Jr., J. A. Joerres, D. M. Boyd, and M. Fertik. 2007. We Googled you. Harvard Business Review (June): 37-47.(Case study).
Coutu, D. L. 2002. How resilience works: Confronted with life's hardships, some people snap, and others snap back. Harvard Business Review (May): 46-51. ("More than education, more than experience, more than training, a person's level of resilience will determine who succeeds and who fails. That's true in the cancer ward, it's true in the Olympics, and it's true in the boardroom.").
Coutu, D. L. 2002. Managing emotional fallout. Harvard Business Review (February): 55-60.
Coutu, D. L. 2002. The anxiety of learning. Harvard Business Review (March): 100-107. (Summary).
Coutu, D. L. 2003. I was greedy, too. Harvard Business Review (February): 38-44.
Coutu, D. L. 2003. Sense and reliability: A conversation with celebrated psychologist Karl E. Weick. Harvard Business Review (April): 84-90.
Coutu, D. L. 2004. Losing it. Your star performer is flying off the rails, and colleagues and clients can't seem to stop the crash. What now? Harvard Business Review (April): 37-47. (Case study).
Coutu, D. L. 2004. Putting leaders on the couch. Harvard Business Review (January): 64-71.
Coutu, D. L. 2005. Strategic intensity: A conversation with world chess champion Garry Kasparov. Harvard Business Review (April): 49-53.
Covaleski, M. and M. Aiken. 1986. Accounting theories of organizations: Some preliminary considerations. Accounting, Organizations and Society 11(4-5): 297-319. (Summary).
Covaleski, M., and M. Dirsmith. 1990. Dialectic tension, double reflexivity and the everyday accounting researcher: On using qualitative methods. Accounting, Organizations and Society (15): 543-573.
Covaleski, M. A. 2020. Critical realism in management accounting research: The relevance of the work of John R. Commons. Journal of Management Accounting Research 32(2): 17-20.
Covaleski, M. A. and M. W. Dirsmith. 1983. Budgeting as a means for control and loose coupling. Accounting, Organizations and Society 8(4): 323-340.
Covaleski, M. A. and M. W. Dirsmith. 1986. The budgetary process of power and politics. Accounting, Organizations and Society 11(3): 193-214.
Covaleski, M. A. and M. W. Dirsmith. 1988. An institutional perspective on the rise, social transformation, and fall of a university budget category. Administrative Science Quarterly 33(4): 562-587.
Covaleski, M. A. and M. W. Dirsmith. 1988. The use of budgetary symbols in the political arena: An historically informed field study. Accounting, Organizations, and Society 13(1): 1-24.
Covaleski, M. A. and M. W. Dirsmith. 1991. Maintaining accounting as the paramount interest in accounting research: Re-examining the contributions of DR Scott. The Accounting Historians Journal 18(1): 1-19.
Covaleski, M. A. and M. W. Dirsmith. 1995. The preservation and use of public resources: Transforming the immoral into the merely factual. Accounting, Organizations and Society 20(2-3): 147-173.
Covaleski, M. A. and M. W. Dirsmith. 2012. Introduction: Special forum on sociological perspectives of accounting. Behavioral Research In Accounting 24(1): 131-134.
Covaleski, M. A., C. E. Earley and K. M. Zehms. 2021. The lived reality of public accounting interns. Journal of Accounting Education (56): 100743.
Covaleski, M. A, J. H. Evans III, J. L. Luft and M. D. Shields. 2003. Budgeting research: Three theoretical perspectives and criteria for selective integration. Journal of Management Accounting Research (15): 3-49.
Covaleski, M. A., M. W. Dirsmith and C. E. White. 1987. Economic consequences: The relationship between financial reporting and strategic planning, management and operating control decisions. Contemporary Accounting Research 3(2): 408-492.
Covaleski, M. A., M. W. Dirsmith and J. E. Michelman. 1993. An institutional theory perspective on the DRG framework, case-mix accounting systems and healthcare organizations. Accounting, Organizations and Society 18(1): 65-80.
Covaleski, M. A., M. W. Dirsmith and J. M. Weiss. 2013. The social construction, challenge and transformation of a budgetary regime: The endogenization of welfare regulation by institutional entrepreneurs. Accounting, Organizations and Society 38(5): 333-364.
Covaleski, M. A., M. W. Dirsmith and L. Rittenberg. 2003. Jurisdictional disputes over professional work: The institutionalization of the global knowledge expert. Accounting, Organizations and Society 28(4): 323-355.
Covaleski, M. A., M. W. Dirsmith and S. Samuel. 1995. The use of accounting information in governmental regulation and public administration: The impact of John R. Commons and early institutional economists. The Accounting Historians Journal 22(1): 1-33.
Covaleski, M. A., M. W. Dirsmith and S. Samuel. 1996. Managerial accounting research: The contributions of organizational and sociological theories. Journal of Management Accounting Research (8): 1-35. (Summary).
Covaleski, M. A., M. W. Dirsmith and S. Samuel. 2003. Changes in institutional environment and the institutions of governance: Extending the contributions of transaction cost economics within the management control literature. Accounting, Organizations and Society 28(5): 417-441.
Covaleski, M. A., M. W. Dirsmith, J. B. Heian and S. Samuel. 1998. The calculated and the avowed: Techniques of discipline and struggles over identity in big six public accounting firms. Administrative Science Quarterly 43(2): 293-327.
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Covey, S. R. 1992. PRINCIPLE CENTERED LEADERSHIP. The Free Press.
Covey, S. R. 1998. The 7 Habits of Highly Effective Families: Building a Beautiful Family Culture in a Turbulent World. Golden Books.
Covey, S. R. 2000. Living the 7 Habits: The Courage to Change. The Free Press.
Covey, S. R. 2003. Beyond the 7 Habits. Franklin Covey.
Covey, S. R. 2003. Focus: Achieving Your Highest Priorities. Franklin Covey.
Covey, S. R., A. R. Merrill and R. R. Merrill. 1996. First Things First: To Live, to Love, to Learn, to Leave a Legacy. The Free Press.
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Cowan, D. A. 1990. Developing a classification structure of organizational problems: An empirical investigation. The Academy of Management Journal 33(2): 366-390.
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Cowan, J. D. 1917. Reserves. Journal of Accountancy (February): 99-106.
Cowan, M. J. 2020. Depression and the CPA. Journal of Accountancy (February): 16-20.
Cowan, M. J. and M. Niece. 2021. How CPAs and employers can support mental health: The pandemic has exacerbated struggles with anxiety and depression that require colleagues and management to respond with empathy and care. Journal of Accountancy (November): 16-22, 24.
Cowan, M. J. and W. Newberry, Jr. 2013. Reevaluating the intellectual property holding company. Management Accounting Quarterly (Spring): 25-33.
Cowan, R. 2010. "It wouldn't matter if it was widgets." (Except, of course, that no one has ever been arrested for smoking a widget). CFO (September): 30-32 . (Cowan is the finance chief at the country's only publicly traded medical-marijuana company, Cannabis Science Inc.).
Cowan, R. K. 1960. Departmental unit cost plan in an insurance company. N.A.A. Bulletin (December): 53-65.
Cowan, T. K. 1965. A resources theory of accounting. The Accounting Review (January): 9-20.
Cowan, T. K. 1965. Are truth and fairness generally acceptable? The Accounting Review (October): 788-794.
Cowan, T. K. 1968. A pragmatic approach to accounting theory. The Accounting Review (January): 94-100.
Cowden, D. J. 1963. The perils of polynomials. Management Science (July): 542-550.
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Cowen, S. S. 1978. Experience with zero base budgeting in the private and public sectors: An overview. Proceedings of Annual Meeting, American Accounting Association.
Cowen, S. S. 1979. ZBB - Where and when it has worked. Business Horizons (August): 44-52.
Cowen, S. S., L.. B. Ferreri and L. D. Parker. 1987. The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis. Accounting, Organizations and Society 12(2): 111-122.
Cowen, S. S., L. C. Phillips and L. Stillabower. 1979. Multinational transfer pricing. Management Accounting (January): 17-22.
Cowgill, B., J. M. V. Davis, B. P. Montagnes, P. Perkowski and B. Hammer. 2023. How to design an internal talent marketplace: Align company needs and employee preferences. Harvard Business Review (May/June): 92-101.
Cowherd, D. M. and D. I. Levine. 1992. Erratum: Product quality and pay equity between lower-level employees and top management: An investigation of distributive justice theory. Administrative Science Quarterly 37(3): 524.
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Cowie, D. 2012. P&L pioneer: German sports apparel maker Puma is the first major company to quantify and report the monetary cost of its environmental impact in a formal profit and loss statement. CGMA Magazine (Inaugural issue): 44-48.
Cowie, J. B. and J. M. Fremgen. 1970. Computers versus mathematics: Round 2. The Accounting Review (January): 27-37.
Cowin, R. B. 1923. Some economic fallacies common among cost accountants. National Association of Cost Accountants Official Publications (September 1): 3-9 .
Cowin, R. B. 1931. Incorporation of partnership. The Accounting Review (December): 313-315.
Cowin, R. B. 1932. A problem on the admission of a partner. The Accounting Review (June): 137-139.
Cowle, E. N. and S. P. Rowe. 2022. Don't make me look bad: How the audit market penalizes auditors for doing their job. The Accounting Review (May): 205-226.
Cowle, E. N., T. J. Kleppe, J. R. Moon Jr. and J. E. Shipman. 2022. Client consulting opportunities and the reemergence of Big 4 consulting practices: Implications for the audit market. The Accounting Review (November, Issue 7): 135-168.
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Cox, A. A. 1960. Assisting the foreman through manufacturing budget. N.A.A. Bulletin (November): 63-74.
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Cox, C. 1959. Report of the annual convention. The Accounting Review (January): 124-126.
Cox, C. E. 1930. What is cost? The Accounting Review (December): 288-297.
Cox, C. T. 1985. Further evidence on the representativeness of management earnings forecasts. The Accounting Review (October): 692-701.
Cox, C. T., H. M. Nix and H. Wichmann Jr. 1989. Responsibility accounting and operational control for governmental units. Accounting Horizons (June): 38-48.
Cox, C. T., K. M. Boze and L. Schwendig. 1987. Academic accountants: A study of faculty characteristics and career activities. Journal of Accounting Education 5(1): 59-76.
Cox, E. G. 1958. Diagnosing some cost-volume profit relationships. N.A.A. Bulletin (April): 15-24.
Cox, F. L. 1947. The CPA law examinations. The Accounting Review (October): 353-359.
Cox, J. 1999. Executive's Guide to Information Technology: Shrinking the IT Gap. John Wiley & Sons.
Cox, J., D. Houle and H. 2014. Hanging Fire: Achieving Predictable Results in an Uncertain World. A Business Novel. CreateSpace Independent Publishing Platform.
Cox, J. III. and J. Schleier. 2010. Theory of Constraints Handbook. McGraw-Hill Professional.
Cox, J. F., R. W. Zmud and S. J. Clark. 1981. Auditing an MRP system. The Academy of Management Journal 24(2): 386-402.
Cox, J. M. 1963. The computer - A business intelligence unit. N.A.A. Bulletin (October): 52.
Cox, J. O. 1964. The budget manual - A communication aid. N.A.A. Bulletin (December): 30-34.
Cox, K. W. and G. F. Draper. 1949. Organization and accounting control of an employees' credit union. N.A.C.A. Bulletin (November): 299-312.
Cox, P. 2015. Access: 12 ways of Access. Strategic Finance (December): 60-61.
Cox, P. 2015. Access fill down. Strategic Finance (October): 60-61.
Cox, P. Access running totals. Strategic Finance (November): 60-61.
Cox, R. 2001. Online and on the money: We crunch the numbers on web-based accounting services - and help you decide if it's time to move your books to the web. PC Magazine (February 20): 144-152.
Cox, R. C. 1952. Another look at the natural business year. N.A.C.A. Bulletin (January): 610-616.
Cox, R. C. 1955. American Accounting Association: Analysis of membership. The Accounting Review (July): 427.
Cox, R. C. 1955. Report of the annual convention. The Accounting Review (January): 128-129.
Cox, R. C. 1956. Report of the annual convention. The Accounting Review (January): 119-121.
Cox, R. C. 1957. Report of the annual convention. The Accounting Review (January): 112-113.
Cox, R. C. 1960. Report of the annual convention. The Accounting Review (January): 118-119.
Cox, R. G. 1957. The place of tax and fiscal policy issues in the federal income tax course. The Accounting Review (January): 95-97.
Cox, R. G. 1958. Conflicting concepts of income for managerial and federal income tax purposes. The Accounting Review (April): 242-245.
Cox, T. 2014. The changing face of governmental financial reporting. The CPA Journal (May): 24-27.
Cox, T. H., S. A. Lobel and P. L. McLeod. 1991. Effects of ethnic group cultural differences on cooperative and competitive behavior on a group task. The Academy of Management Journal 34(4): 827-847.
Cox, W. R. and J. S. Odom. 1960. Integration of materials accounting - A public utility case study. N.A.A. Bulletin (April): 37-48.
Coy, D. and W. O'Grady. 1992. The changing use of spreadsheets by accountants in New Zealand: A comparison of 1991 with 1986. Journal of Information Systems (Fall): 171-181.
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Coyle, W. H. and V. V. Platonov. 1998. Insights gained from international exchange and educational initiatives between universities: The challenges of analyzing Russian financial statements. Issues in Accounting Education (February): 223-233.
Coyne, A. 2018. Starting my CMA as a student. Strategic Finance (November): 72.
Coyne, J. G. and P. L. McMickle. 2017. Can blockchains serve an accounting purpose? Journal of Emerging Technologies in Accounting 14(2): 101-111.
Coyne, J. G., E. M. Coyne and K. B. Walker. 2016. A model to update accounting curricula for emerging technologies. Journal of Emerging Technologies in Accounting 13(1): 161-169.
Coyne, J. G., E. M. Coyne and K. B. Walker. 2017. Accountants and Tech: A game changer? Strategic Finance (March): 40-47.
Coyne, J. G., S. L. Summers, B. Williams and D. A. Wood. 2010. Accounting program research rankings by topical area and methodology. Issues in Accounting Education (November): 631-654.
Coyne, K. P. and E. J. Coyne, Sr. 2007. Surviving your new CEO. Harvard Business Review (May): 62-69.
Coyne, K. P. and J. Horn. 2009. Predicting your competitor's reaction. Harvard Business Review (April): 90-97.
Coyne, K. P. and J. W. Witter. 2002. Taking the mystery out of investor behavior. Harvard Business Review (September): 68-78.
Coyne, K. P., P. G. Clifford and R. Dye. 2007. Breakthrough thinking from inside the box. Harvard Business Review (December): 70-78.
Coyne, K. P., S. T. Coyne and E. J. Coyne Sr. 2010. When you've got to cut costs now. Harvard Business Review (May): 74-82.
Coyne, M. P., S. F. Biggs and J. S. Rich. 2010. Priming/reaction-time evidence of the structure of auditors' knowledge of financial statement errors. Auditing: A Journal of Practice & Theory 29(1): 99-123.
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