Management And Accounting Web

Main Bibliography
Section F: FIN-FLE

FAA-FILFIN-FLEFLI-FOYFRA-FZ

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

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Financial Accounting Standards Board. 1978. Statement of Financial Accounting Standards No. 1: Objectives of Financial Reporting by Business Enterprises. FASB.

Financial Accounting Standards Board. 1979. Statement of Financial Accounting Standards No. 33: Financial Reporting and Changing Prices. FASB.

Financial Accounting Standards Board. 1980. Statement of Financial Accounting Concepts No. 2: Qualitative Characteristics of Accounting Information. FASB.

Financial Accounting Standards Board. 2003. Original Pronouncements, Volumes I, II, III : FASB Statements of Standards 1–150, AICPA Pronouncements and FASB Interpretations, Concepts Statements, Te ... Accounting Standards Original Pronouncements). Wiley.

Financial Accounting Standards Subcommittee. 1976. The Accounting Review (Supplement): 236-241. Committee members are listed in the Front matter.

Financial Accounting Standards Subcommittee on Financial Reporting by Segments of a Business Enterprise. 1976. The Accounting Review (Supplement): 221-226. Committee members are listed in the Front matter.

Finch, B. 1986. Japanese management techniques in small manufacturing companies: A strategy for implementation. Production and Inventory Management (3rd Quarter): 30-38.

Finch, B. J. and J. F. Cox. 1988. Process-oriented production planning and control: Factors that influence system design. The Academy of Management Journal 31(1): 123-153.

Finch, C. 2007. Why project accounting? Strategic Finance (November): 24-29. (Time-tracking for per-person, per-project financial estimates).

Finch, G. L. 1987. Improving the bottom line with budget incentive programs. Management Accounting (October): 42-43, 46-47.

Fincham, R., J. Fleck, R. Procter and H. Scarbrough. 1995. Expertise and Innovation: Information Technology Strategies in the Financial Services Sector. Oxford University Press.

Finchelstein, F. 2020. A Brief History of Fascist Lies. Universiity of California Press.

Finder, J. 2007. The CEO's private investigation. Harvard Business Review (October): 47-52, 54, 56, 58, 60. (Case study).

Findlay, M. C. and E. E. Williams. 1987. Toward a positive theory of corporate financial policy. Abacus 23(2): 107-121.

Findlay, M. C. III. 1974. Financial lease evaluation under conditions of uncertainty: A comment. The Accounting Review (October): 794-795.

Findlay, M. C. III. 1977. On market efficiency and financial accounting. Abacus 13(2): 106-122.

Findlay, R. D. 1957. Order writing with punched tape and cards. N.A.A. Bulletin (September): 89-92.

Fine, C. H. 1999. Clockspeed: Winning Industry Control in the Age of Temporary Advantage. Basic Books.

Fine, C. H. 2012. Clockspeed: Winning Industry Control in the Age of Temporary Advantage. ReadHowYouWant.

Fine, G. A. 1996. Justifying work: Occupational rhetorics as resources in restaurant kitchens. Administrative Science Quarterly 41(1): 90-115.

Finerty, J. J. 1964. Administering a test equipment pool. N.A.A. Bulletin (January): 39-43.

Finley, D. R. and W. M. Liao. 1981. A general decision model for cost-volume-profit analysis under uncertainty: A comment. The Accounting Review (April): 400-403.

Fine, C. H. 1986. Quality improvement and learning in productive systems. Management Science (October): 1301-1313.

Fine, G. H. and P. V. McIsaac. 1966. Simulation of a time-sharing system. Management Science (February): B180-B194.

Fine, C. H., R. Vardan, R. Pethick and J. El-Hout. 2002. Rapid-response capability in value-chain design. MIT Sloan Management Review (Winter): 69-75.

Finerty, J. J. 1970. Accountants in 1984. Management Accounting (March): 28-30.

Finerty, J. J. 1971. Product pricing and investment analysis. Management Accounting (December): 15-18.

Finger, C. A. 1994. The ability of earnings to predict future earnings and cash flow. Journal of Accounting Research (Autumn): 210-223.

Finger, C. A. 2010. Using judgment to measure the allowance for doubtful accounts. Global Perspectives on Accounting Education (7): 9-17.

Fingerhut, J. 2016. It's amazing what CPAs can do. The CPA Journal (April): 80.

Fingleton, E. 1995. Surviving as the fittest: Reports of Japan's demise have been greatly exaggerated. Worldbusiness (January): 20.

Fink, A. 2005. How to Conduct Surveys: A Step-by-Step Guide. Sage.

Fink, J. L. 2015. An overview of the IRS's whistleblower program. The CPA Journal (May): 40-41.

Fink, J. L. 2017. United States v. Adlman: Defining the scope of the Kovel privilege and work product doctrine. The CPA Journal (January): 58-60.

Fink, J. L. 2020. Current overview of the IRS's Whistleblower Program. The CPA Journal (March): 58-59.

Fink, L. D. 2003. Creating Significant Learning Experiences. Jossey-Bass.

Fink, R. E. 1970. Using data processing in tax scheduling. Management Accounting (February): 48-49.

Fink, R. L., G. W. Margavio and T. M. Margavio. 1994. Evaluating capital investments in quality improvement. Journal of Cost Management (Spring): 57-62. (Discussion of the Taguchi loss function in relation to capital investments).

Fink, R. L., J. W. Gillett and G. Grezeskiewicz. 2007. Will RFID change inventory assumptions? Strategic Finance (October): 34-39. (Using radio frequency identification technology to track goods throughout the supply chain).

Fink, R. S. and W. Lin. 2015. The IRS's international collections efforts. The CPA Journal (April): 42-46.

Finkelstein, S. 1992. Power in top management teams: Dimensions, measurement, and validation. The Academy of Management Journal 35(3): 505-538.

Finkelstein, S. 2016. Secrets of superbosses. Harvard Business Review (January/February): 104-107.

Finkelstein, S. 2018. The best leaders are great teachers. Harvard Business Review (January/February): 142-145.

Finkelstein, S. 2019. Don't be blinded by your own expertise. Harvard Business Review (May/June): 153-158.

Finkelstein, S. and B. K. Boyd. 1998. How much does the CEO matter? The role of managerial discretion in the setting of CEO compensation. The Academy of Management Journal 41(2): 179-199.

Finkelstein, S. and D. C. Hambrick. 1990. Top-management-team tenure and organizational outcomes: The moderating role of managerial discretion. Administrative Science Quarterly 35(3): 484-503.

Finkelstein, S. and R. A. D'Aveni. 1994. CEO duality as a double-edged sword: How boards of directors balance entrenchment avoidance and unity of command. The Academy of Management Journal 37(5): 1079-1108.

Finkler, S. A. and D. M. Ward. 1999. Essentials of Cost Accounting for Health Care Organizations, 2nd Edition. Aspen Publishers.

Finkler, S. A., D. M. Ward and J. J. Baker. 2007. Essentials of Cost Accounting for Health Care Organizations, 3rd edition. Jones & Bartlett Learning.

Finlay, W. 1987. Industrial relations and firm behavior: Informal labor practices in the west coast longshore industry. Administrative Science Quarterly 32(1): 49-67.

Finlay, W. B. 1914. The income tax law and farm accounting methods. Journal of Accountancy (July): 47-51.

Finlay, W. W. 1937. Comparative evaluation of occupations in industry. N.A.C.A. Bulletin (October 1): 161-176.

Finley, A. R. 2019. Correction to: The impact of large tax settlement favorability on firms' subsequent tax avoidance. Review of Accounting Studies 24(1): 188.

Finley, A. R. 2019. The impact of large tax settlement favorability on firms' subsequent tax avoidance. Review of Accounting Studies 24(1): 156-187.

Finley, A. R., C. M. Hall and A. R. Marino. 2022. Negotiation and executive gender pay gaps in nonprofit organizations. Review of Accounting Studies 27(4): 1357-1388.

Finley, A. R., M. H. J. Kim, P. T. Lamoreaux and C. S. Lennox. 2019. Employee movements from audit firms to audit clients. Contemporary Accounting Research 36(4): 1999-2034.

Finley, D. R. 1985. Counterexamples to proposed dollar-unit sampling algorithm. Journal of Accounting Research (Spring): 402-404.

Finley, D. R. 1989. Decision theory analysis of audit discovery sampling. Contemporary Accounting Research 5(2): 692-719.

Finley, W. and T. R. Waymire. 2013. Thinking practice: Iteration, peer review, and policy analysis in a governmental accounting class. Journal of Accounting Education 31(3): 333-349.

Finn, D. 2021. An introduction to structured installment sales. The CPA Journal (October/November): 12-15.

Finn, D. R. and T. J. Sarenski. 2008. Long-term care insurance and tax planning. Journal of Accountancy (August): 44-47.

Finn, F. J. 1973. Integer programming, linear programming and capital budgeting. Abacus 9(2): 180-192.

Finne, S. and H. Sivonen. 2009. The Retail Value Chain: How to Gain Competitive Advantage Through Efficient Consumer Response (ECR) Strategies. Kogan Page.

Finnell, J. C. 1972. Accounting for country clubs: A different view. Management Accounting (July): 16-20.

Finnell, J. C., L. G. Ayer and F. B. Harris. 1967. Full costing in the oil and gas producing industry. Management Accounting (January): 47-52.

Finnerty, J. D. and D. Grant. 2002. Alternative approaches to testing hedge effectiveness under SFAS No. 133. Accounting Horizons (June): 95-108.

Finnerty, J. E., R. N. Fitzsimmons and T. W. Oliver. 1980. Lease capitalization and systematic risk. The Accounting Review (October): 631-639.

Finney, F. D. 1966. Pricing interdivisional transfers. Management Accounting (November): 10-18.

Finney, F. D. 1969. Contributions of a management information system. Management Accounting (June): 54-55.

Finney, F. D. 1981. Looking at inflation - Realistically. Management Accounting (June): 22-25.

Finney, J. E. 1974. Costing in a data processing department. Management Accounting (October): 29-35.

Finney, H. A. 1919. Introduction to actuarial science. Journal of Accountancy (November): 321-352.

Finney, H. A. 1919. Introduction to actuarial science. Journal of Accountancy (December): 435-450.

Finney, H. A. 1920. American Institute examination, May, 1920. Journal of Accountancy (September): 214-234.

Finney, H. A. 1920. Students' department: Division of profit on sale of partnership goodwill, and Effective rate on serial bonds. Journal of Accountancy (November): 381-400.

Finney, H. A. 1920. Students' department: Deceptive averages, Common stock, Sinking fund contributions, Changing from stock with par value to no-par stock, Sales cancellations and re-sales, Inventory reserve, Reserves and surplus, Profits on deferred payment sales, Capitalizing preliminary expense, Short method for computing interest on installment notes, Treasury stock, Indiana examinations, Contingent stock donation, Self-balancing ledger. Journal of Accountancy (December): 456-470.

Finney, H. A. 1944. Principles and conventions. The Accounting Review (October): 361-366.

Finney, H. A. 1921. Agency sales. Journal of Accountancy (May): 385-387.

Finney, H. A. 1921. American Institute of Accountants Board of Examiners. Journal of Accountancy (July): 59-72.

Finney, H. A. 1921. Examination in accounting theory and practice. Journal of Accountancy (February): 145-159.

Finney, H. A. 1921. Foreign exchange. Journal of Accountancy (June): 451-466.

Finney, H. A. 1921. Interest, packages and appreciation. Journal of Accountancy (May): 388-389.

Finney, H. A. 1921. Solutions of American Institute of Accountants examinations. Journal of Accountancy (March): 214-230.

Finney, H. A. 1921. Stock issued for liberty bonds. Journal of Accountancy (May): 390-391.

Finney, H. A. 1921. Students' department: Examination in accounting theory and practice. Part I. November 16, 1920... Journal of Accountancy (January): 64-79.

Finney, H. A. 1921. American Institute of Accountants Board of Examiners: Examination in accounting theory and practice - Part II. Journal of Accountancy (August): 138-153.

Finney, H. A. 1921. American Institute of Accountants examinations. Journal of Accountancy (October): 300-312.

Finney, H. A. 1921. Another tax problem. Journal of Accountancy (December): 467-468.

Finney, H. A. 1921. Expenses confused with dividends. Journal of Accountancy (November): 387.

Finney, H. A. 1921. Turnover, Reserve for sinking fund, Lease and purchase contract, Relation of cash discount to interest, Corporate reorganization and consolidation, Instalment contracts, Stock assessments, Stockholders' gift to corporation, Unrealized profit and depreciation. Journal of Accountancy (November): 372-387.

Finney, H. A. 1921. Unrealized profit on appraisals. Journal of Accountancy (May): 389-390.

Finney, H. A. 1922. American Institute of Accountants Examination in accounting theory and practice. Journal of Accountancy (January): 51-66.

Finney, H. A. 1922. Analysis of the profit-and-loss statement. Journal of Accountancy (June): 451-466.

Finney, H. A. 1922. Reserves. Journal of Accountancy (October): 249-261.

Finney, H. A. 1922. Students' department: American Institute of Accountants Examination in accounting theory and practice Part II. Journal of Accountancy (February): 126-146.

Finney, H. A. 1922. Students' department: American Institute of Accountants Examination in auditing. Journal of Accountancy (March): 215-229.

Finney, H. A. 1922. Students' department: American Institute of Accountants Examination in commercial law. Journal of Accountancy (April): 296-307.

Finney, H. A. 1922. Students' department: American Institute of Accountants Examination in accounting theory and practice part I. Journal of Accountancy (July): 46-66.

Finney, H. A. 1922. Students' department. Journal of Accountancy (August): 132-146.

Finney, H. A. 1922. Students' department: American Institute of Accountants Examination in accounting theory and practice part II. Journal of Accountancy (September): 217-231.

Finney, H. A. 1922. Students' department: Problems submitted with request for solutions. Journal of Accountancy (October): 297-310.

Finney, H. A. 1922. Students' department: Problems submitted with request for solutions. Journal of Accountancy (November): 374-389.

Finney, H. A. 1922. Students' department: Problem in manufacturing overhead. Journal of Accountancy December): 468-471.

Finney, H. A. 1923. Accounting theory and practice - Part II. Journal of Accountancy (August): 128-141.

Finney, H. A. 1923. American Institute of Accountants: Examination in accounting theory and practice - Part I. Journal of Accountancy (July): 47-63.

Finney, H. A. 1923. American Institute of Accountants examination in accounting theory and practice Part II. Journal of Accountancy (February): 137-150.

Finney, H. A. 1923. American Institute of Accountants examination in auditing, November 16, 1922, 9 A.M. to 12:30 P. M. Journal of Accountancy (March): 220-227.

Finney, H. A. 1923. American Institute of Accounts examination in Commercial Law, November 17, 1922, 9 A.M. to 12:30 P. M. Journal of Accountancy (April): 295-307.

Finney, H. A. 1923. Auditing. Journal of Accountancy (September): 213-224.

Finney, H. A. 1923. Commercial law. Journal of Accountancy (October): 297-309.

Finney, H. A. 1923. Students' department: American Institute of Accountants examinations. Journal of Accountancy (January): 49-62.

Finney, H. A. 1923. Students' department. Journal of Accountancy (May): 376-387.

Finney, H. A. 1923. Students' department. Journal of Accountancy (December): 460-472.

Finney, H. A. 1924. American Institute of Accountants. Journal of Accountancy (July): 52-67.

Finney, H. A. 1924. Analysis of the revenue statement. Journal of Accountancy (June): 466-474.

Finney, H. A. 1924. Examination in auditing. Journal of Accountancy (October): 299-314.

Finney, H. A. 1924. Students' department. Journal of Accountancy (April): 298-311.

Finney, H. A. 1924. Students' department. Journal of Accountancy (December): 451-472.

Finney, H. A. 1924. Students' department. Journal of Accountancy (August): 136-151.

Finney, H. A. 1924. Students' department. Journal of Accountancy (November): 379.

Finney, H. A. 1924. Students' department: American Institute of Accountants examination in accounting theory and practice Part II. November 16, 1923... Journal of Accountancy (February): 125-142.

Finney, H. A. 1924. Students' department. Examination in accounting theory and practice. Part I. Journal of Accountancy (January): 51-67.

Finney, H. A. 1925. American Institute of Accountants: Examination in accounting theory and practice. Journal of Accountancy (February): 144-155.

Finney, H. A. 1925. American Institute of Accountants: Examination in auditing. Journal of Accountancy (April): 336-348.

Finney, H. A. 1925. American Institute of Accountants. Journal of Accountancy (March): 217-233.

Finney, H. A. 1925. Students' department. Journal of Accountancy (January): 51-68.

Finney, H. A. 1925. Students' department. Journal of Accountancy (May): 409-423.

Finney, H. A. 1925. Students' department: American Institute of Accountants examination. Journal of Accountancy (August): 131-144.

Finney, H. A. 1925. Students' department: American Institute of Accountants examination. Journal of Accountancy (September): 214-226.

Finney, H. A. 1925. Students' department: American Institute of Accountants examination (concluded). Journal of Accountancy (October): 301-305.

Finney, H. A. 1925. Students' department: The statement of application of funds. A reply to Mr. Esquerre. Journal of Accountancy (June): 497-511.

Finney, H. A. and C. Judson. 1921. Bonuses and taxes. Journal of Accountancy (December): 463-467.

Finney, H. A. and C. Judson. 1921. Effective interest rate. Journal of Accountancy (May): 380-385.

Finney, H. A. and C. F. Seeger. 1922. Students' department: Federal taxes and employee's bonus. Journal of Accountancy (December): 457-463.

Finney, H. A. and C. S. Monroe. 1924. Students' department: Auditing, November 15, 1923...Journal of Accountancy (March): 224-312.

Finney, H. A. and H. P. Baumann. 1925. Students' department: Analysis of statements. Journal of Accountancy (November): 371-383.

Finney, H. A. and H. P. Baumann. 1925. Students' department: Determining effective rates of bonds. Journal of Accountancy (December): 454-469.

Finney, H. A. and I. Rees. 1922. Income prior to construction. Journal of Accountancy (May): 385-386.

Finney, H. A. and J. E. Baker. 1922. Right to offset in partnership settlements. Journal of Accountancy (May): 384-385.

Finney, H. A. and J. Symington. 1922. Students' department: Joint ventures and partnerships. Journal of Accountancy (December): 463-466.

Finney, H. A. and K. D. Ross. 1921. May institute examination problem 3, Part II. Journal of Accountancy (December): 468-471.

Finney, H. A. and L. F. Ratterman. 1920. American Institute examination, May, 1920. Journal of Accountancy (October): 308-320.

Finney, H. A. and R. J. LaVallee. 1922. Students' department: Division of partnership goodwill. Journal of Accountancy (December): 466-468.

Finney, H. A. and W. W. Johnston. 1923. Students' department. Journal of Accountancy (November): 371-389.

Finney, H. A. and X. B. Tansill. 1922. Consolidated balance-sheet - Mutual stock holdings. Journal of Accountancy (May): 368-384.

Finney, H. A., C. E. Freeman and G. Bartley. 1925. Students' department: Statement of application of funds. Journal of Accountancy (October): 305-313.

Finney, H. A. , E. E. Adams and S. S. Kalisher. 1923. Students' department. Journal of Accountancy (June): 450-463.

Finney, H. A., H. P. Baumann, F. L. Humphrey. 1925. Students' department: Statement of application of funds. Journal of Accountancy (December): 464-469.

Fiol, C. M. 1989. A semiotic analysis of corporate language: Organizational boundaries and joint venturing. Administrative Science Quarterly 34(2): 277-303.

Fiol, C. M. 1995. Corporate communications: Comparing executives' private and public statements. The Academy of Management Journal 38(2): 522-536.

Fiolleau, K. and L. Thorne. 2023. The impact of the global pandemic on ethics, professionalism, and judgment in accounting and financial reporting. Accounting and the Public Interest (23): 174-176.

Fiolleau, K., K. Hoang and B. Pomeroy. 2019. Auditors' communications with audit committees: The influence of the audit committee's oversight approach. Auditing: A Journal of Practice & Theory 38(2): 125-150.

Fiolleau, K., K. Hoang, K. Jamal and S. Sunder. 2013. How do regulatory reforms to enhance auditor independence work in practice? Contemporary Accounting Research 30(3): 864-890.

Fiolleau, K., T. Libby and L. Thorne. 2018. Dysfunctional behavior in organizations: Insights from the management control literature. Auditing: A Journal of Practice & Theory 37(4): 117-141.

Fiore, C. F. and R. T. Rozwadowski. 1968. The implementation of process models. Management Science (February): B360-B372.

Fiorenza, F. A. 1967. Factory control by variance accounting. Management Accounting (February): 10-12.

Fiorenza, F. A. 1969. Accounting for unusual quality-control costs. Management Accounting (February): 53-55.

Fiorito, J. and P. Jarley. 1992. Associate membership programs: Innovation and diversification in national unions. The Academy of Management Journal 35(5): 1070-1085.

Fireworker, R. W. and W. Zirkel. 1990. Designing an EIS in a multidivisional environment. Journal of Systems Management (February): 25-31.

Firk, S., S. Richter and M. Wolff. 2021. Does value-based management facilitate managerial decision-making: An analysis of divestiture decisions. Management Accounting Research (June): 100736.

Firk, S., S. Schrapp and M. Wolff. 2016. Drivers of value creation - The role of value-based management and underlying institutions. Management Accounting Research (December): 42-60.

Firk, S., T. Schmidt and M. Wolff. 2019. CFO emphasis on value-based management: Performance implications and the challenge of CFO succession. Management Accounting Research (September): 26-43.

Firk, S., T. Schmidt and M. Wolff. 2019. Exploring value based management sophistication: The role of potential benefits and institutional influence. Contemporary Accounting Research 36(1): 418-450.

Firmin, P. A. 1957. Educating tomorrow's accountant-today. The Accounting Review (October): 569-575.

Firmin, P. A. 1959. The five-year accounting program-with due and deliberate speed. The Accounting Review (October): 591-602.

Firmin, P. A. 1963. Dollar-value LIFO: Legitimate or not? The Accounting Review (April): 270-277.

Firmin, P. A. and J. J. Linn. 1967. Accounting systems course - A new concept. The Accounting Review (January): 124-127.

Firmin, P. A. and J. J. Linn. 1968. Information systems and managerial accounting. The Accounting Review (January): 75-82.

Firmin, P. A., S. S. Goodman, T. E. Hendricks and J. J. Linn. 1968. University cost structure and behavior: An empirical study. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 122-155.

Firth, M. 1978. Qualified audit reports: Their impact on investment decisions. The Accounting Review (July): 642-650.

Firth, M. 1979. Consensus views and judgment models in materiality decisions. Accounting, Organizations and Society 4(4): 283-295.

Firth, M. 1980. Perceptions of auditor independence and official ethical guidelines. The Accounting Review (July): 451-466.

Firth, M. 1980. Raising finance and firms' corporate reporting policies. Abacus 16(2): 100-115.

Firth, M. 1981. The relative information content of the release of financial results data by firms. Journal of Accounting Research (Autumn): 521-529.

Firth, M. 1996. The diffusion of managerial accounting procedures in the People's Republic of China and the influence of foreign partnered joint ventures. Accounting, Organizations and Society (21): 629-654.

Firth, M. 1996. The transmission of corporate financial information across national borders and equity market linkages. Review of Accounting Studies 1(4): 309-337.

Firth, M., C. Lin, P. Liu and Y. Xuan. 2013. The client is king: Do mutual fund relationships bias analyst recommendations? Journal of Accounting Research (March): 165-200.

Firth, M., C. Lin, S. M. Wong and X. Zhao. 2019. Hello, is anybody there? Corporate accessibility for outside shareholders as a signal of agency problems. Review of Accounting Studies 24(4): 1317-1358.

Firth, M., P. L. L. Mo and R. M. K. Wong. 2012. Auditors’ organizational form, legal liability, and reporting conservatism: Evidence from China. Contemporary Accounting Research 29(1): 57-93.

Firth, M., P. M. Y. Fung and O. M. Rui. 2007. Ownership, two-tier board structure, and the informativeness of earnings - Evidence from China. Journal of Accounting and Public Policy. 26: 463-496.

Firth, M. A. 1973. An empirical examination of the applicability of adopting the AICPA and NYSE regulations on free share distributions in the U.K.. Journal of Accounting Research (Spring): 16-24.

Firth, M. A., P. L. L. Mo and R. M. K. Wong. 2014. Auditors' reporting conservatism after regulatory sanctions: Evidence from China. Journal of International Accounting Research 13(2): 1-24.

Fischbacher, U. and U. Stefani. 2007. Strategic errors and audit quality: An experimental investigation. The Accounting Review (May): 679-704.

Fischer, A. K. 1920. Accounting for a cast iron pipe foundry. Journal of Accountancy (March): 180-190.

Fischer, B. and A. Boynton. 2005. Virtuoso teams. Harvard Business Review (July/August): 116-123.

Fischer, C. M., T. J. Rupert and M. L. Wartick. 2001. Tax policy and planning implications of hidden taxes: Effective marginal tax rate exercises. Journal of Accounting Education 19(1): 63-74.

Fischer, D. 2013. The hidden effects of derivatives on bank balance sheets. The CPA Journal (September): 67-69.

Fischer, D. 2015. The real lesson of Michael Lewis's book: the importance of simplicity and fairness. The CPA Journal (April): 17.

Fischer, E. S. 1915. The accountant in the orient. Journal of Accountancy (November): 356-360.

Fischer, H. M. and T. G. Pollock. 2004. Effects of social capital and power on surviving transformational change: The case of initial public offerings. The Academy of Management Journal 47(4): 463-481.

Fischer, M. 1990. CPA exam influence on classroom testing. Journal of Accounting Education 8(1): 127-136.

Fischer, M. and G. Gordon. 2016. Public college and university financial statements: Reformat enables strategic cost management. Cost Management (November/December): 41-47.

Fischer, M., T. P. Gordon and S. B. Khumawala. 2008. Tax-exempt organizations and nonarticulation: Estimates are no substitute for disclosure of cash provided by operations. Accounting Horizons (June): 133-158.

Fischer, M. D. and E. Ferlie. 2013. Resisting hybridisation between modes of clinical risk management: Contradiction, contest, and the production of intractable conflict. Accounting, Organizations and Society 38(1): 30-49.

Fischer, M. J. 1996. "Real-izing" the benefits of new technologies as a source of audit evidence: An interpretive field study. Accounting, Organizations and Society 21(2-3): 219-242.

Fischer, P., C. Kim and F. Zhou. 2022. Disagreement about fundamentals: Measurement and consequences. Review of Accounting Studies 27(4): 1423-1456.

Fischer, P. E. 1999. Managing employee compensation risk. Review of Accounting Studies 4(1): 45-60.

Fischer, P. E. and P. C. Stocken. 2001. Imperfect information and credible communication. Journal of Accounting Research (June): 119-134.

Fischer, P. E. and P. C. Stocken. 2004. Effect of investor speculation on earnings management. Journal of Accounting Research (December): 843-870.

Fischer, P. E. and P. C. Stocken. 2010. Analyst information acquisition and communication. The Accounting Review (November): 1985-2009.

Fischer, P. E. and R. E. Verrecchia. 1998. Correlated forecast errors. Journal of Accounting Research (Spring): 91-110.

Fischer, P. E. and R. E. Verrecchia. 1999. Public information and heuristic trade. Journal of Accounting and Economics (February): 89-124.

Fischer, P. E. and R. E. Verrecchia. 2000. Reporting bias. The Accounting Review (April): 229-245.

Fischer, P. E. and R. E. Verrecchia. 2004. Disclosure bias. Journal of Accounting and Economics (December): 223-250.

Fischer, P. E., J. D. Gramlich, B. P. Miller and H. D. White. 2009. Investor perceptions of board performance: Evidence from uncontested director elections. Journal of Accounting and Economics (December): 172-189.

Fischer, P. E., M. S. Heinle and R. E. Verrecchia. 2016. Beliefs-driven price association. Journal of Accounting and Economics (April-May): 563-585.

Fischer, P. M., R. H. Cheng and W. J. Taylor. 2008. Advanced Accounting, 10th Edition. South-Western College Pub.

Fischetti, T. 2015. Data Analysis with R. Packt Publishing.

Fischhoff, B. 2006. Getting straight talk right. Harvard Business Review (May): 24-28.

Fischman, J. H. 1965. Warranty and guaranty clauses in government contracting. N.A.A. Bulletin (August): 63-64.

Fish, E. R. 1967. Profitability reporting in a professional consulting firm. Management Accounting (March): 20-22.

Fish, E. R. 1968. Is everything under control? Management Accounting (December): 27-29. (Related to data processing).

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Fleming, A. S. and R. Barkhi. 2007. An experiment of group association, firm performance, and decision dissemination influences on compensation. Advances in Management Accounting (16): 287-309.

Fleming, A. S., D. R. Hermanson, M. Krancacher and R. A. Riley Jr. 2016. Financial reporting fraud: Public and private companies. Journal of Forensic Accounting Research 1(1): A27-A41.

Fleming, A. S., T. A. Pearson, R. A. Riley Jr. 2008. West Virginia University: Forensic accounting and fraud investigation (FAFI). Issues in Accounting Education (November): 573-580.

Fleming, D. M. 2009. Management forecast characteristics: Effects on venture capital investment screening judgments. Behavioral Research In Accounting 21(2): 13-36.

Fleming, D. M. and G. E. Whittenburg. 2007. Accounting for uncertainty. Journal of Accountancy (October): 68-71.

Fleming, D. M., R. N. Romanus and S. M. Lightner. 2009. The effect of professional context on accounting students' moral reasoning. Issues in Accounting Education (February): 13-30.

Fleming, D. M., S. L. Gill and S. Gillan. 2011. Accounting for income taxes: A misfit in the convergence of standards? Strategic Finance (May): 49-53.

Fleming, J. E. 1969. Managers as subjects in business decision research. The Academy of Management Journal 12(1): 59-66.

Fleming, J. H., C. Coffman and J. K. Harter. 2005. Manage your human sigma. Harvard Business Review (July/August): 106-114.

Fleming, L. 2007. Breakthroughs and the "long tail" of innovation. MIT Sloan Management Review (Fall): 69-74.

Fleming, L. and O. Sorenson. 2003. Navigating the technology landscape of innovation. MIT Sloan Management Review (Winter): 15-23.

Fleming, L., S. Mingo and D. Chen. 2007. Collaborative brokerage, generative creativity, and creative success. Administrative Science Quarterly 52(3): 443-475.

Fleming, P. D. 2005. New rules cast a wide net. Journal of Accountancy (July): 50-51. (Related to deferred compensation).

Fleming, P. D. 2005. The future has never looked brighter. Journal of Accountancy (November): 66-70.

Fleming, R. J., S. P. Graci and J. E. Thompson. 1990. Characteristics of the work of leading authors of The Accounting Review, 1926-1945. The Accounting Historians Journal 17(1): 5-25.

Fleming, R. J., S. P. Graci and J. E. Thompson. 1991. Tracing the evolution of research in The Accounting Review through its leading authors: The 1946-1965 period. The Accounting Historians Journal 18(2): 27-53.

Fleming, R. J., S. P. Graci and J. E. Thompson. 2000. The dawning of the age of quantitative/empirical methods in accounting research: Evidence from the leading authors of The Accounting Review, 1966-1985. The Accounting Historians Journal 27(1): 43-72.

Fleming, W. G. 1966. Authority, efficiency, and role stress: Problems in the development of East African bureaucracies. Administrative Science Quarterly 11(3): 386-404.

Flesher, D. L. 1977. Advertising effectiveness and accounting policy: A comment. The Accounting Review (January): 261-263.

Flesher, D. L. 1979. Barter bookkeeping: A tenacious system. The Accounting Historians Journal 6(1): 83-86.

Flesher, D. L. 1991. The Institute of Internal Auditors: 50 Years of Progress Through Sharing. IIA.

Flesher, D. L. 1991. The Third-Quarter Century of the AAA, 1966-1991. American Accounting Association.

Flesher, D. L. 1993. Retirement plans: What are the options? Management Accounting (November): 52-56.

Flesher, D. L. 1994. IMA pioneers: Four who made a difference. Management Accounting (June): 42-46. (Discussion related to the contributions of J. Lee Nicholson, Stuart Cameron McLeod, Clinton H. Scovell and I. Wayne Keller).

Flesher, D. L. 1997. Accountancy at Ole Miss: A Sesquicentennial Salute. Privately Published.

Flesher, D. L. 2009. An American memorial to David A. R. Forrester. The Accounting Historians Journal 36(2): vii.

Flesher, D. L. 2010. Gerhard G. Mueller: Father of International Accounting Education. Emerald.

Flesher, D. L. 2014. Accountancy 707: Accounting research seminar Fall, 2014. The Accounting Historians Journal 41(2): 164-173.

Flesher, D. L. 2014. Syllabus for a doctoral-level course in accounting history. The Accounting Historians Journal 41(2): 163.

Flesher, D. L. 2019. IMA pioneers: Four who made a difference. Strategic Finance (June): 32-33. (Major J. Lee Nicholson, Stuart Cameron Mcleod, Clinton H. Scovell, and I. Wayne Keller).

Flesher, D. L. 2019. My 50 years and counting. Strategic Finance (March): 70.

Flesher, D. L. 2011. Hammond, T. A. 2002. A White-Collar Profession: African American Certified Public Accountants Since 1921. Issues in Accounting Education (November): 885-886. (Book review).

Flesher, D. L. and A. D. Sharp. 2011. Mary Elizabeth Murphy's contributions to the development of international accounting. The CPA Journal (March): 6-9.

Flesher, D. L. and E. R. McIntosh. 2002. 60 Years of Progress Through Sharing. IIA Research Foundation.

Flesher, D. L. and F. M. McNair. 1985. How valuable is the CMA? Management Accounting (November): 29-32.

Flesher, D. L. and G. J. Previts. 2005. William Donald Samson Memorial to an accounting historian, scholar and friend. The Accounting Historians Journal 32(2): 2-3.

Flesher, D. L. and G. J. Previts. 2013. Donaldson Brown (1885-1965): The power of an individual and his ideas over time. The Accounting Historians Journal 40(1): 79-101.

Flesher, D. L. and G. J. Previts. 2014. Preparing an accounting professional: The articles of clerkship (1892-1897) of George Oliver May. The Accounting Historians Journal 41(1): 61-78.

Flesher, D. L. and G. J. Previts. 2016. A historical episode of professional skepticism. The CPA Journal (July): 19-21.

Flesher, D. L. and G. J. Previts. 2021. Edward Everett Gore: Contributions of an early 20th century CPA and civic leader. The Accounting Historians Journal 48(2): 11-25.

Flesher, D. L., A. D. Almand and L. A. Barfitt. 2019. John Stille, Jr.: Accounting records of a successful 18th century Philadelphia merchant. The Accounting Historians Journal 46(1): 35-56.

Flesher, D. L. and H. G. Gabre. 2009. NABA: Forty years of growth. Journal of Accountancy (December): 56-61. (National Association of Black Accountants).

Flesher, D. L. and J. Soroosh. 1983. Controllers say FAS 33 is not very useful. Management Accounting (January): 50-53.

Flesher, D. L. and T. K. Flesher. 1986. Ivar Kreuger's contribution to U.S. financial reporting. The Accounting Review (July): 421-434.

Flesher, D. L. and T. K. Flesher. 2011. Profile of Jacob K. Lasser: New York CPA and a famous name in tax guides. The CPA Journal (August): 6-10.

Flesher, D. L. and W. D. Samson. 1990. What is publishable accounting history research: An editorial view. The Accounting Historians Journal 17(1): 1-4.

Flesher, D. L., C. Foltin, G. J. Previts and M. S. Stone. 2019. A comprehensive review of the evolution of accounting standards for state and local government pensions and other postemployment benefits in the United States. The Accounting Historians Journal 46(1): 57-77.

Flesher, D. L., G. J. Previts and A. D. Sharp. 2009. Jennie May Palen, accountant and poet, 1891-1990. The CPA Journal (December): 6-10.

Flesher, D. L., G. J. Previts and A. D. Sharp. 2020. Accounting discoveries from archival research: The Mobile and Ohio, and antebellum southern railroad. Abacus 56(1): 140-163.

Flesher, D. L., G. J. Previts and A. D. Sharp. 2008. The right to practice without the right to vote: Reflections on the legacy of the first women CPAs. The CPA Journal (July): 6-8. (Christine Ross became the first woman CPA in the U.S., December 27, 1899 from New York. New York was the first state to pass a CPA licensing law April 17, 1896).

Flesher, D. L., G. J. Previts and A. D. Sharp. 2020. Women accountants at Haskins & Sells during the 1920s: The pioneering career of Jennie May Palen. The CPA Journal (December/January): 44-48.

Flesher, D. L., G. J. Previts and T. K. Flesher. 2020. The life and career of Colonel Arthur H. Carter: A leading accountancy professional of the 1930s. The CPA Journal (October/November): 22-27.

Flesher, D. L., G. J. Previts and S. R. Moehrle. 2014. A profile of Ernest R. Breech: Pioneer financial executive and Chairman of the Board of Ford Motor Company. The CPA Journal (June): 6-8. (Ernest R. Breech 1897-1978).

Flesher, D. L., G. J. Previts and T. K. Flesher. 1996. Profiling the new industrial professionals: The first CPAs of 1896-97. Business and Economic History 25(1): 252-266.

Flesher, D. L., G. J. Previts and W. D. Samson. 2005. Auditing in the United States: A historical perspective. Abacus 41(1): 21-39.

Flesher, D. L., G. J. Previts and W. D. Samson. 2006. Early American corporate reporting and European capital markets: The case of the Illinois Central Railroad, 1851-1861. The Accounting Historians Journal 33(1): 3-24.

Flesher, D. L., G. J. Previts and W. D. Samson. 2017. Working on the railroad: Public accounting in the United States - The case of Haskins & Sells (Now Deloitte). Abacus 53(1): 133-157.

Flesher, D. L., G. J. Previts, M. E. Jobe and A. D. Sharp. One accounting firm's contributions to World War II. The CPA Journal (November): 36-42.

Flesher, D. L., M. Hoskins and J. H. Thompson. 2002. SOP mandates capitalization of advertising costs. Management Accounting Quarterly (Summer): 1-7.

Flesher, D. L., T. K. Flesher and G. U. Skelly. 1984. The new-product decision. Management Accounting (December): 18-19.

Flesher, T. K. and D. L. Flesher. 1979. Managerial accounting in an early 19th century German-American religious commune. Accounting, Organizations and Society 4(4): 297-304.

Flesher, T. K. and D. L. Flesher. 1985. James O. McKinsey. The Accounting Historians Journal 12(2): 117-128.

Flesher, T. K. and J. A. Rescho. 1986. Tax concepts and their importance in the undergraduate curriculum. Journal of Accounting Education 4(1): 55-68.

Flesher, T. K., D. L. Flesher and G. J. Previts. 2023. The history and mystery of the public accounting firm of Barrow, Wade, Guthrie & Co. 1883-1950. The Accounting Historians Journal 50(1): 9-31.

Fletchall, R. 2008. A united profession: A force for prosperity and the public good. Journal of Accountancy (January): 60-63.

Fletcher, F. R. and L. A. Baron. 1929. A manual for budget preparation and budgeting as applied to automobile manufacturing. N.A.C.A Bulletin (November 1).

Fletcher, L. B., H. W. Harrell Jr. and K. H. Johnson. 1995. A separate track. Management Accounting (May): 31-34. (Discussion of a managerial accounting track at Georgia Southern University).

Fletcher, L. B., L. S. Hamilton and L. T. Denton. 1999. Exporting the right way. Strategic Finance (July): 26-30.

Flewellen, W. C. 1958. Development of an accounting faculty-fellowship program in industry. N.A.A. Bulletin (June): 21-30.

Flewellen, W. C. 1958. Historical vs. current cost as depreciation bases. N.A.A. Bulletin (August): 37-46.

Flewellen, W. C. Jr. 1959. The road to better collegiate education for accounting. N.A.A. Bulletin (November): 31-38.

Flewellen, W. C. Jr. 1960. Concept of depreciation accounting held by the United States Supreme Court. The Accounting Review (July): 413-421.

Flewellen, W. C. Jr. 1966. Better accounting students - A critical problem. Management Accounting (February): 3-7.

Flewellen, W. C. Jr. 1968. Current trends in accounting education. Management Accounting (January): 3-10.

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