Main Bibliography
Section K: KAU-KIL

KAA-KAT | KAU-KIL | KIM-KOC | KOD-KZ

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

A  |  B  |  C  |  D  |  E  |  F  |  G   |  H  |  I  |  J  |  K  |  L  |  M

N  |  O  |  P  |  Q  |  R  |  S  |  T  |  U  |  V  |  W  |  X Y Z

Kau, J. B., and P. H. Rubin. 1976. Measurement techniques, grades and ratings of instructors. Journal of Economic Education: 59-62.

Kauder, W. F. Jr. 1994. Should your firm go to Mexico? Management Accounting (May): 34-37.

Kauffman, C. 2010. Employee involvement: A new blueprint for success. Journal of Accountancy (May): 46-49.

Kauffman, R. J., Y. J. Lee, M. Prosch and P. J. Steinbart. 2011. A survey of consumer information privacy from the accounting information systems perspective. Journal of Information Systems (Fall): 47-79.

Kauffman, G. E. 1952. Preparing to report for renegotiation. N.A.C.A. Bulletin (January): 575-583.

Kauffman, J. H. 1910. The standing of the C.P.A. Journal of Accountancy (September): 385.

Kauffman, N. L. and P. R. Sopariwala. 1995. Market share and market size variances in a multi-product environment: An evaluation of competing formulations. Journal of Accounting Education 13(4): 463-478.

Kauffman, R. G. and T. A. Oliva. 1994. Multivariate catastrophe model estimation: Method and application. The Academy of Management Journal 37(1): 206-221.

Kaufman, A. 1968. The Science of Decision Making. McGraw-Hill Book Company.

Kaufman, F. 1952. Admission of the new partner. The Accounting Review (April): 247-248.

Kaufman, F. 1967. Professional consulting by CPAs. The Accounting Review (October): 713-720.

Kaufman, F. and A. Gleason. 1953. The effect of growth on the adequacy of depreciation allowances. The Accounting Review (October): 539-544.

Kaufman, F and L. A. Schmidt. 1957. Auditing electronic records. The Accounting Review (January): 33-41.

Kaufman, M. and M. A. Covaleski. 2019. Budget formality and informality as a tool for organizing and governance amidst divergent institutional logics. Accounting, Organizations and Society (75): 40-58.

Kaufman, M. and Y. Kristi. 2022. Learning analytics and technology through teaching. Journal of Emerging Technologies in Accounting 19(2): 235-247.

Kaufman, M., E. M. Matsumura and U. Wemmerlov. 2021. Accounting control, operational control, and the value of Continuous improvement: A capacity change perspective. Advances in Management Accounting (33): 1-29.

Kaufmann, G. 2020. Aligning Lean and Value-based Management: Operations and Financial Functions at the System Level. Springer.

Kaufmann, H. and D. Seidman. 1970. The morphology of organizations. Administrative Science Quarterly 15(4): 439-451.

Kaufmann, M., P. Manolios and J. S. Moore. 2000. Computer-Aided Reasoning: An Approach (Advances in Formal Methods). Kluwer Academic Publishers.

Kaulback, F. S. Jr. 1951. Elementary accounting and the non-accounting major-A proposal. The Accounting Review (January): 102-104.

Kaulback, F. S. Jr. 1952. Accounting problems of price control. The Accounting Review (January): 37-43.

Kaulback, F. S. Jr. 1954. The faculty residency program. The Accounting Review (April): 194-195.

Kausar, A., N. Shroff and H. White. 2016. Real effects of the audit choice. Journal of Accounting and Economics (August): 157-181.

Kausar, A., R. J. Taffler and C. Tan. 2009. The going-concern market anomaly. Journal of Accounting Research (March): 213-239.

Kaushik, S. 2023. The self-effacing leader. Strategic Finance (May): 17-18.

Kavadias, S., K. Ladas and C. Loch. 2016. The transformative business model: How to tell if you have one. Harvard Business Review (October): 90-98. (Summary).

Kavanagh, M. J. 1972. Leadership behavior as a function of subordinate competence and task complexity. Administrative Science Quarterly 17(4): 591-600.

Kavanagh, M. J. and M. Halpern. 1977. The impact of job level and sex differences on the relationship between life and job satisfaction. The Academy of Management Journal 20(1): 66-73.

Kavanagh, M. J. and M. Thite. 2008. Human Resource Information Systems: Basics, Applications, and Future Directions. Sage Publications.

Kavčič, B., V. Rus and A. S. Tannenbaum. 1971. Control, participation, and effectiveness in four Yugoslav industrial organizations. Administrative Science Quarterly 16(1): 74-86.

Kavenes, J. and A. Basu. 2006. Design of robust business-to-business electronic marketplaces with guaranteed privacy. Management Science (November): 1721-1736.

Kawada, M. and D. F. Johnson. 1993. Strategic management accounting - Why and how. Management Accounting (August): 32-38.

Kawaller, I. G. 2009. Paved with good intentions. The CPA Journal (August): 6-10.

Kawaller, I. G. 2012. Disclosures on derivatives and hedging transactions: A review of best practices. The CPA Journal (October): 38-39.

Kawaller, I. G. 2018. Update on hedge accounting rules: FASB addresses effectiveness concerns. The CPA Journal (March): 60-62.

Kawashima, S. and F. Takeda. 2013. Market reactions to the reform of shareholder derivative litigation in Japan. Journal of Forensic & Investigative Accounting 5(2): 200-223.

Kawaski, G. 2015. Managing yourself: The art of evangelism. Harvard Business Review (May): 108-111.

Kay, B. D. 2014. Tax practice corner. Journal of Accountancy (August): 70-71.

Kay, E. and W. Lewenstein. 2013. The problem with the "poverty premium. Harvard Business Review (April): 21-23.

Kay, M. 2006. The BPM convergence. Strategic Finance (September): 51-55. (Related to the convergence of balanced scorecard and OLAP).

Kay, P. W. and R. O. Wagner. 1967. Is there an optimum verification cycle of property records? Management Accounting (December): 25-32.

Kay, S. and C. Cordonnier. 2019. Bonus depreciation now available for used property. Journal of Accountancy (February): 48.

Kaya, D. and J. A. Pillhofer. 2013. Potential adoption of IFRS by the United States: A critical view. Accounting Horizons (June): 271-300.

Kaya, D., R. J. Kirsch and K. Henselmann. 2016. The role of non-governmental organizations (NGOs) as intermediaries of the European Union decision to adopt international accounting standards: 1973-2002. The Accounting Historians Journal 43(2): 59-127.

Kaydos, W. 1998. Operational Performance Measurement: Increasing Total Productivity. CRC Press - St. Lucie Press.

Kays, A. 2022. Voluntary disclosure responses to mandated disclosure: Evidence from Australian corporate tax transparency. The Accounting Review (July): 317-344.

Kayser, A. S. 1934. Accounting and stock control for a producers' cooperative association. N.A.C.A. Bulletin (July 15): 1289-1304.

Kazanjian, R. K. 1988. Relation of dominant problems to stages of growth in technology-based new ventures. The Academy of Management Journal 31(2): 257-279.

Kazaz, B., M. Dada and H. Moskowitz. 2005. Global production planning under exchange-rate uncertainty. Management Science (July): 1101-1119.

Kazenski, P. M. and Y. L. E. Wong. 1994. Unifying accounting in the People’s Republic of China. The International Journal of Accounting 29(4): 352-263.

KC, D. S. and C. Terwiesch. 2011. The effects of focus on performance: Evidence from California hospitals. Management Science (November): 1897-1912.

Ke, B. 2001. Taxes as a determinant of managerial compensation in privately held insurance companies. The Accounting Review (October): 655-674.

Ke, B. 2004. Discussion of “How banks' value-at-risk disclosures predict their total and priced risk: Effects of bank technical sophistication and learning over time”. Review of Accounting Studies 9(2-3): 295-299.

Ke, B. and K. Petroni. 2004. How informed are actively trading institutional investors? Evidence from their trading behavior before a break in a string of consecutive earnings increases. Journal of Accounting Research (December): 895-927.

Ke, B. and S. Ramalingegowda. 2005. Do institutional investors exploit the post-earnings announcement drift? Journal of Accounting and Economics (February): 25-53.

Ke, B. and X. Zhang. 2021. Does public enforcement work in weak investor protection countries? Evidence from China. Contemporary Accounting Research 38(2): 1231-1273.

Ke, B. and Y. Yu. 2006. The effect of issuing biased earnings forecasts on analysts' access to management and survival. Journal of Accounting Research (December): 965-999.

Ke, B., C. S. Lennox and Q. Xin. 2015. The effect of China's weak institutional environment on the quality of Big 4 audits. The Accounting Review (July): 1591-1619.

Ke, B., K. Petroni and A. Safieddine. 1999. Ownership concentration and sensitivity of executive pay to accounting performance measures: Evidence from publicly and privately-held insurance companies. Journal of Accounting and Economics 28(2)(December): 185-209.

Ke, B., K. R. Petroni and D. A. Shackelford. 2000. The impact of state taxes on self-insurance. Journal of Accounting and Economics (August): 99-122.

Ke, B., K. R. Petroni and Y. Yu. 2008. The effect of regulation FD on transient institutional investors' trading behavior. Journal of Accounting Research (September): 853-883.

Ke, B., O. Rui and W. Yu. 2012. Hong Kong stock listing and the sensitivity of managerial compensation to firm performance in state-controlled Chinese firms. Review of Accounting Studies 17(1): 166-188.

Ke, B., S. Huddart and K. Petroni. 2003. What insiders know about future earnings and how they use it: Evidence from insider trades. Journal of Accounting and Economics (August): 315-346.

Ke, D., S. Ba, J. Stallaert and Z. Zhang. 2012. An empirical analysis of virtual goods permission rights and pricing strategies. Decision Sciences 43(6): 1039-1061.

Ke, R., M. Li and Y. Zhang. 2020. Directors' informational role in corporate voluntary disclosure: An analysis of directors from related industries. Contemporary Accounting Research 37(1): 392-418.

Ke, Z., D. Liu, A. Gupta and D. J. Brass. 2020. Assimilate or differentiate? Contributors' choice of subjects in user-generated content. Decision Sciences 51(5): 1265-1287.

Keachie, E. C. and R. J. Fontana. 1966. Effects of learning on optimal lot size. Management Science (October): B102-B108.

Kealey, B. T., J. Holland and M. Watson. 2005. Preliminary evidence on the association between critical thinking and performance in principles of accounting. Issues in Accounting Education (February): 33-49.

Kean, M. J. 1956. Preparing a chart and manual of accounts. N.A.C.A. Bulletin (April): 1002-1009.

Keane, S. M. 1979. The internal rate of return and the reinvestment fallacy. Abacus 15(1): 48-55.

Kearnes, D. T. and J. Harvey. 2000. A Legacy of Learning: Your Stake in Standards and New Kinds of Public Schools. The Brookings Institution.

Kearney, E., D. Gebert and S. C. Voelpel. 2009. When and how diversity benefits teams: The importance of team members' need for cognition. The Academy of Management Journal 52(3): 581-598.

Kearney, L. W., S. K. Sevin and W. Solsky. 2020. How ASU 2018-12 affects the timing of earnings emergence. The CPA Journal (April): 40-47.

Kearney, T. 2000. Why outsourcing is in. Strategic Finance (January): 34-38.

Kearney, W. J. and D. D. Martin. 1974. Sensitivity training: An established management development tool? The Academy of Management Journal 17(4): 755-760.

Kearns, D. T. and D. A. Nadler. 1992. Prophets in the Dark: How Xerox Reinvented Itself and Beat Back the Japanese. New York: Harper Business.

Kearns, G. S. 2016. Countering mobile device threats: A mobile device security model. Journal of Forensic & Investigative Accounting 8(1): 36-48.

Keasey, K. and R. Watson. 1989. Consensus and accuracy in accounting studies of decision-making: A note on a new measure of consensus. Accounting, Organizations and Society 14(4): 337-345.

Keating, A. S. 1997. Determinants of divisional performance evaluation practices. Journal of Accounting and Economics (31 December): 243-273.

Keating, A. S. and J. L. Zimmerman. 1999. Depreciation-policy changes: Tax, earnings management, and investment opportunity incentives. Journal of Accounting and Economics 28(3)(December): 359-389.

Keating, E. G. and E. N. Loredo. 2006. Valuing programmed depot maintenance speed. The Journal of Cost Analysis & Management 8(1): 73-84.

Keating, E. K. 2000. Discussion of the eyeballs have it: Searching for the value in internet stocks. Journal of Accounting Research (Studies on Accounting Information and the Economics of the Firm): 163-169.

Keating, E. K. and E. S. Berman. 2007. Unfunded public employee health care benefits and GASB No. 45. Accounting Horizons (September): 245-263.

Keating, E. K., L. M. Parsons and A. A. Roberts. 2008. Misreporting fundraising: How do nonprofit organizations account for telemarketing campaigns? The Accounting Review (March): 417-446.

Keating, E. K., T. Z. Lys and R. P. Magee. 2003. Internet downturn: Finding valuation factors in Spring 2000. Journal of Accounting and Economics (January): 189-236.

Keating, M. 1999. An analysis of the value of reporting comprehensive income. Journal of Accounting Education 17(2-3): 333-339.

Keating, P. 1995. A framework for classifying and evaluating the theoretical contributions of case research in management accounting. Journal of Management Accounting Research (5): 66-86. (Summary).

Keats, B. W. and M. A. Hitt. 1988. A causal model of linkages among environmental dimensions, macro organizational characteristics, and performance. The Academy of Management Journal 31(3): 570-598. 1988. Correction: A causal model of linkages among environmental dimensions, macro organizational characteristics, and performance. The Academy of Management Journal 31(4): 827.

Kebodeaux, K. 2013. CPAs and the Trust Fund Recovery Penalty. Journal of Accountancy (August): 58-59.

Kebodeaux, K. 2017. Tax Court approves surgeon's reclassification of interest in surgical center as passive. Journal of Accountancy (May): 76, 79.

Kebodeaux, K. 2018. IRA distribution to pay spousal support is taxable. Journal of Accountancy (June): 61-62.

Kebodeaux, K. 2019. Accounting method choice cuts both ways. Journal of Accountancy (December):  64-65, 64A-64B. (Cash vs. accrual method for small business).

Kebodeaux, K. 2020. Books: Dealing with a smart, rude boss. Strategic Finance (September): 13. (Review of Epstein and Sheldon. 2019. The Brilliant Jerk Conundrum).

Keck, S. L. and M. L. Tushman. 1993. Environmental and organizational context and executive team structure. The Academy of Management Journal 36(6): 1314-1344.

Kecskes, A., S. A. Mansi and A. Zhang. 2013. Are short sellers informed? Evidence from the bond market. The Accounting Review (March): 611-639.

Kedia, S. and S. Rajgopal. 2011. Do the SEC's enforcement preferences affect corporate misconduct? Journal of Accounting and Economics (April): 259-278.

Kedia, S., K. Koh and S. Rajgopal. 2015. Evidence on contagion in earnings management. The Accounting Review (November): 2337-2373.

Kedslie, M. J. M. 1990. Mutual self interest - A unifying force; The dominance of societal closure over social background in the early professional accounting bodies. The Accounting Historians Journal 17(2): 1-19.

Kee, R. 1993. Data processing technology and accounting: A historical perspective. The Accounting Historians Journal 20(2): 187-216

Kee, R. 1995. Integrating activity-based costing with the theory of constraints to enhance production related decision making. Accounting Horizons (December): 48-61.

Kee, R. 1998. Integrating ABC and the theory of constraints to evaluate outsourcing decisions. Journal of Cost Management (January/February): 24-36. (Summary).

Kee, R. 2004. Evaluating product mix and capital budgeting decisions with an activity-based costing system. Advances in Management Accounting (13): 77-98.

Kee, R. and M. Matherly. 2006. Decision control of products developed using target costing. Advances in Management Accounting (15): 267-292.

Kee, R. and M. Matherly. 2013. Target costing in the presence of product and production interdependencies. Advances in Management Accounting (22): 135-158.

Kee, R. and O. Feltus. 1982. The role of abandonment value in the investment decision. Management Accounting (August): 34-35, 38-41.

Kee, R. C. 1999. Using economic value added with ABC to enhance production-related decision making. Journal of Cost Management (December): 3-15. (Summary).

Kee, R. C. 2001. Implementing cost-volume-profit analysis using an activity-based costing system. Advances in Management Accounting (10): 77-94. (Summary).

Kee, R. C. 2003. Operational planning and control with an activity-based costing system. Advances in Management Accounting (11): 59-84.

Kee, R. C. and C. M. Matherly. 2003. Integrating the cost of secondary support activities into an activity-based costing system. The Journal of Cost Analysis & Management (Summer): 21-42.

Keebler, R. S. 2010. The Rebirth of Roth: A CPA's Ultimate Guide for Client Care. AICPA.

Keebler, R. S. 2014. Creating the net investment income tax regulations: A conversation with David Kirk. Journal of Accountancy (July): 34-36, 38.

Keef, S. P. 1988. Preparation for a first level university accounting course: The experience in New Zealand. Journal of Accounting Education 6(2): 293-307.

Keef, S. P. and M. L. Roush. 1997. New Zealand evidence on the performance of accounting students: Race, gender and self-concept. Issues in Accounting Education (Fall): 315-330.

Keef, S. P. and M. L. Roush. 2002. The measurement of shareholder wealth creation: A transatlantic comparison. Management Accounting Quarterly (Winter): 1-5. All of the articles in this issue start on page 1. (According to Keef and Roush, abnormal return (AR) is superior to market value added (MVA) and total shareholder return (TSR) as a measure of shareholder wealth creation).

Keefe, J. J. 1923. Cost accounting in the tool steel industry. National Association of Cost Accountants Official Publications (February 15): 3-14.

Keegan, D. P. and R. G. Eiler. 1994. Let's reengineer cost accounting. Management Accounting (August): 26-31. (Discussion of 11 starter ideas: Eliminate labor reporting, streamline job order costing, charge first-line management with inventory responsibility, eliminate actual costing, subdivide and group cost centers, use ABC to allocate budgeted costs, expand the number of elements in your product cost buildup, simplify variance reporting, link into the manufacturing system for value-adding transactions, prepare channel of distribution/product line operating reports, and augment the cost system with nonfinancial performance measurements).

Keegan, D. P. and S. W. Pesci. 1994. Why not reengineer the management process itself? Journal of Cost Management (Summer): 63-70.

Keegan, D. P. and S. W. Portik. 1995. Accounting will survive the coming century, won't it? Management Accounting (December): 24-29.

Keegan, D. P., R. G. Eiler and C. R. Jones. 1989. Are your performance measures obsolete? Management Accounting (June): 45-50.

Keegan, D. P., R. G. Eiler and J. V. Anania. 1988. An advanced cost management system for the factory of the future. Management Accounting (December): 31-37.

Keegan, W. J. 1974. Multinational scanning: A study of the information sources utilized by headquarters executives in multinational companies. Administrative Science Quarterly 19(3): 411-421.

Keehley, P. and N. Abercrombie. 2008. Benchmarking in the Public and Nonprofit Sectors: Best Practices for Achieving Performance Breakthroughs. Jossey-Bass.

Keehn, R. P. 1953. A material utilization incentive plan. N.A.C.A. Bulletin (October): 224-235.

Keehn, R. P. 1959. A practical maintenance shop cost reduction incentive plan. N.A.A. Bulletin (May): 11-19.

Keehn, R. P. 1960. Providing management with a sense of direction through the reporting system. N.A.A. Bulletin (October): 5-14.

Keeley, M. 1977. Subjective performance evaluation and person-role conflict under conditions of uncertainty. The Academy of Management Journal 20(2): 301-314.

Keeley, M. 1978. A social-justice approach to organizational evaluation. Administrative Science Quarterly 23(2): 272-292.

Keeley, M. 1980. Organizational analogy: A comparison of organismic and social contract models. Administrative Science Quarterly 25(2): 337-362.

Keeley, M. 1984. Impartiality and participant-interest theories of organizational effectiveness. Administrative Science Quarterly 29(1): 1-25.

Keeling, D. 1997. The EMU time bomb. Management Accounting (September): 34-37. (Discussion of the European Union's economic and monetary union and the euro).

Keels, J. K. and N. T. Sheehan. 2012. Jensen Pharma: A governance role-play. IMA Educational Case Journal 5(1): 1-8.

Keena, T. 2019. A student's perspective. Strategic Finance (August): 47.

Keenan, J. and G. Gallup. 2003. The Face in the Mirror: The Search for the Origins of Consciousness. ECCO.

Keenan, J. P. and C. A. Krueger. 1992. Whistleblowing and the professional. Management Accounting (August): 21-24.

Keenan, R. M. 2003. Check your D&O insurance. Strategic Finance (May): 36-40. (Related to the Sarbanes-Oxley Act and directors' and officers' insurance).

Keener, C. 2018. Networking with IMA. Strategic Finance (February): 64.

Keener, C. 2018. Outside the classroom. Strategic Finance (May): 42-45. (Lessons from the Women's Accounting Leadership Series).

Keeney, B. P. 1983. Aesthetics of Change. Guilford Press.

Keenoy, C. L. 1958. The impact of automation on the field of accounting. The Accounting Review (April): 230-236.

Keep, C. H. 1906. The American Association's Committee on the Business and Accounting Methods of the United States Government. Journal of Accountancy (June): 142-146.

Keesee, D. G. 1970. An alternative to hedging in foreign investments. Management Accounting (July): 74-76.

Keeves, G. D., J. D. Westphal and M. L. McDonald. 2017. Those closest wield the sharpest knife: How ingratiation leads to resentment and social undermining of the CEO. Administrative Science Quarterly 62(3): 484-523.

Kefalas, A. and P. P. Schoderbek. 1973. Application and implementation: Scanning the business environment - Some empirical results. Decision Sciences 4(1): 63-74.

Kefalas, A. G. and W. W. Suojanen. 1974. Organizational behavior and the new biology. The Academy of Management Journal 17(3): 514-527.

Kegan, D. L. 1971. Organizational development: Description, issues, and some research results. The Academy of Management Journal 14(4): 453-464.

Kegan, R., L. Lahey, A. Fleming and M. Miller. 2014. Making business personal. Harvard Business Review (April): 44-52.

Kehoe, J. 2010. How to save good ideas. Harvard Business Review (October): 129-132. (Interview with John P. Kotter).

Kehoe, J. 2016. Can capitalism be redeemed? Harvard Business Review (July/August): 128-129. (Books).

Kehoe, J. 2018. The triumph of spin over substance. Harvard Business Review (January/February): 152-153.

Kehoe, J. 2020. Presidential obsession: The complex and crucial relationship between our leaders, the media, and us. Harvard Business Review (September/October): 146-147.

Keil, M., A. Tiwana, R. Sainsbury and S. Sneha. 2010. Toward a theory of whistleblowing intentions: A benefit-to-cost differential perspective. Decision Sciences 41(4): 787-812.

Keil, M., H. J. Smith, C. L. Iacovou and R. L. Thompson. 2014. The pitfalls of project status reporting. MIT Sloan Management Review (Spring): 57-64.

Keil, T. and T. Laamanen. 2011. When rivals merge. Think before you follow suit. Harvard Business Review (December): 25-27.

Keim, G. D. 1978. Managerial behavior and the social responsibility debate: Goals versus constraints. The Academy of Management Journal 21(1): 57-68.

Keim, M. T. and C. T. Grant. 2003. To tell or not to tell: An auditing case in ethical decision making and conflict resolution. Issues in Accounting Education (November): 397-407.

Keinan, Y. 2019. The real estate trade or business exception from IRC Section 163(j). The CPA Journal (August): 63-65.

Keinath, A. K. 1999. Impact of accounting information on attributional conflicts and employee performance in an unstable environment. Advances in Management Accounting (7): 217-237.

Keinath, A. K. and J. C. Walo. 2008. Audit committee responsibilities disclosed since Sarbanes-Oxley. The CPA Journal (June): 32-37.

Keiningham, T., K. Aksoy, B. Cooil and T. W. Andreassen. 2008. Linking customer loyalty to growth. MIT Sloan Management Review (Summer): 51-57.

Keiningham, T., S. Gupta, L. Aksoy and A. Buoye. 2014. The high price of customer satisfaction. MIT Sloan Management Review (Spring): 37-46.

Keiningham, T. L., L. Aksoy, A. Buoye and B. Cooil. 2011. Customer loyalty isn't enough. Grow your share of wallet. Harvard Business Review (October): 29-31.

Keiningham, T. L., T. G. Vavra and L. Aksoy. 2006. Managing through rose-colored glasses. MIT Sloan Management Review (Fall): 15-18.

Keiser, A. A. 1935. Mechanical check writing. N.A.C.A. Bulletin (October 1): 148-155.

Keister, D. A. and H. C. White. 1912. Keister's Corporation Accounting and Auditing: A Practical Treatise on Higher Accounting... The Burrows Brothers Company.

Keister, O. R. 1963. Commercial record-keeping in ancient Mesopotamia. The Accounting Review (April): 371-376.

Keister, O. R. 1964. The Incan quipu. The Accounting Review (April): 414-416. (The quipu (ke'poo) is an ancient record keeping or counting device involving knotted strings).

Keister, O. R. 1965. The mechanics of Mesopotamian record-keeping. N.A.A. Bulletin (February): 18-24. (Predecessor of today's accountants, the Mesopotamia scribes kept improving their tools from tablet to stylus to cuneiform script to seal).

Keister, O. R. 1967. Consolidations and intercompany bond holdings. The Accounting Review (April): 375-376.

Keister, O. R. 1970. The influence of Mesopotamian record-keeping. Abacus 6(2): 169-181.

Keister, O. R. 1974. Internal control for churches. Management Accounting (January): 40-42.

Keister, O. R. 1974. Unexpected Accounting? The Accounting Historians Journal 1(1-4): 16-18.

Keister, O. R. 1975. LIFO and inflation. Management Accounting (May): 27-31.

Keister, O. R. 1983. Cable TV: Clearing up the financial picture. Management Accounting (April): 43-47.

Keister, O. R. 1985. Test your acronym skills. Management Accounting (August): 68-70.

Keith, E. G. 1943. Excess-profits taxation and profit limitation. The Accounting Review (April): 103-110.

Keith, M., H. Demirkan and M. Goul. 2017. The role of task uncertainty in IT project team advice networks. Decision Sciences 48(2): 207-247.

Kekes, J. 2001. A Case for Conservatism. Cornell University Press.

Kelemen, D. M., J. B. MacArthur and C. R. Menzel. 2007. A strategic planning and cost management model for managed care companies. Management Accounting Quarterly (Summer): 37-47.

Kell, W. G. 1953. Should the accounting entity be personified? The Accounting Review (January): 40-43.

Kell, W. G. 1958. The commission's long run goals. The Accounting Review (April): 198-205.

Kell, W. G. 1963. President's message. The Accounting Review (January): 150.

Kell, W. G. 1964. Report of the 1963 President. The Accounting Review (April): 421-424.

Kell, W. G. 1968. Public accounting's irresistible force and immovable object. The Accounting Review (April): 266-273.

Kellar, G. and M. Preis. 2004. Effects of components of satisfaction on overall satisfaction in industrial markets. Journal of Business and Industrial Marketing (4): 1-5.

Kellenbenz, H. 1974. The state of bookkeeping in upper Germany at the time of the Fuggers and Welsers. The Accounting Historians Journal 1(1-4): 4.

Keller, A. C. and M. R. Hammond. 2018. 2019 student case competition: Angie's Empanadas: Pricing decisions for a start-up. Strategic Finance (August): 82-86.

Keller, C. 2005. Simpler than ABC: New ideas for using Microsoft Excel for allocating costs. Management Accounting Quarterly (Summer): 24-33.

Keller, D. and P. Krause. 1990. 'World class' down on the farm. Management Accounting (May): 39, 42-45.

Keller, E. 2006. The last mile of finance. Strategic Finance (March): 26-33. (The integrated financial close).

Keller, I. W. 1939. The function of costs in a joint-products industry. N.A.C.A. Bulletin (November 15): 359-372.

Keller, I. W. 1945. The application of standards to a job-order cost system. N.A.C.A. Bulletin (September 1): 3-21. (Volume 27, issue 1).

Keller, I. W. 1946. Administration expense standards. N.A.C.A. Bulletin (July 15): 1079-1094.

Keller, I. W. 1948. The critical areas of material cost control. N.A.C.A. Bulletin (July 15): 1409-1420.

Keller, I. W. 1949. Is the raw material wood? - The elements of sylviculture accounting. N.A.C.A. Bulletin (December): 415-430. (Related to forestry operations on company owned timberlands).

Keller, I. W. 1949. Relative profit margin approach to distribution costing. N.A.C.A. Bulletin (March 1): 759-770.

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Keller, I. W. 1957. Management Accounting For Profit Control. McGraw-Hill.

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Keller, I. W. 1967. The accountant's role in the expanding international economy. Management Accounting (February): 3-7.

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Kennedy, E. 2016. COSO seeks public comment. Strategic Finance (July): 14. (Related to enterprise risk management).

Kennedy, E. 2016. Establishing accountancy's role in sustainability goals. Strategic Finance (December): 10.

Kennedy, E. 2016. Howitt named IIRC CEO. Strategic Finance (October): 9.

Kennedy, E. 2016. New credibility and trust paper. Strategic Finance (September): 14.

Kennedy, E. 2016. New pocket guide to IFRS. Strategic Finance (July): 10.

Kennedy, E. 2016. Not-for-profit reporting change. Strategic Finance (September): 10.

Kennedy, E. 2016. Supply chain fraud, and Alex C. Eng named IMA chair-elect. Strategic Finance (May): 10-11.

Kennedy, E. 2017. Campus influencer superstars. Strategic Finance (March): 20.

Kennedy, E. 2017. Controllers: Get strategic! Strategic Finance (May): 13.

Kennedy, E. 2017. IMA milestone: Career driver. Strategic Finance (November): 11.

Kennedy, E. 2018. Campus influencers superstars. Strategic Finance (March): 12. (The Campus Influences program was launched in January 2016 with a mission to reach accounting students to tell them about IMA and the CMA).

Kennedy, E. 2018. Martin Baumann named new IAASB chair. Strategic Finance (October): 9.

Kennedy, E. 2018. New COSO appointment: Georgia Pacific's Paul Sobel named new chairman. Strategic Finance (March): 12.

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Kennedy, E. J. 2021. Can data drive racial equity? MIT Sloan Management Review (Winter): 9-11.

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Kennedy, F. A. and P. C. Brewer. 2005. Lean accounting: What's it all about? Strategic Finance (November): 26-34. (See Lean Accounting for some notes on this paper).

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Kess, S. 2015. How the profession has evolved. The CPA Journal (April): 80.

Kess, S. 2018. Deep dive on the Tax Cuts and Jobs Act: QBI deduction issues for professionals. The CPA Journal (October): 6-7.

Kess, S. 2018. First look at the Tax Cuts and Jobs Act of 2017: Impact on businesses. The CPA Journal (February): 6-8.

Kess, S. 2018. First look at the tax cuts and Jobs Act of 2017: Impact on individuals. The CPA Journal (January): 10-11.

Kess, S. 2018. First looks at the Tax Cuts and Jobs Act: Questions and answers on the qualified business income deduction. The CPA Journal (March): 10-11.

Kess, S. 2019. Social Security benefits after marriage, death, or divorce. The CPA Journal (September): 68-69.

Kess, S. 2019. Tax-efficient investing. The CPA Journal (May): 18-21.

Kess, S. 2020. COVID-19 and charitable contributions by individuals and businesses. The CPA Journal (June): 10-11.

Kess, S. 2020. First look at the CARES Act's provisions for tax relief. The CPA Journal (April): 8-9.

Kess, S. 2020. Nine decades of lifelong learning. The CPA Journal (October/November): 6-7.

Kess, S. 2020. Tax updates related to the coronavirus. The CPA Journal (April): 6-7.

Kess, S. 2020. The Further Consolidated Appropriations Act's tax changes. The CPA Journal (January): 6-7.

Kess, S. 2021. Year-end tax planning for individuals and businesses. The CPA Journal (October/November): 9-11.

Kess, S. 2022. Tax changes in the Inflation Reduction Act of 2022. The CPA Journal (November/December): 6-7. (e.g., Premium tax credit; Credits for green home improvements; Clean vehicle credit for Electric vehicles).

Kess, S. and A. Millar. 2022. Seven ways to decrease stress at work. The CPA Journal (November/December): 69-71.

Kess, S. and A. Moss. 2022. The tax implications of disability income. The CPA Journal (March/April): 12-13.

Kess, S. and E. Mendlowitz. 2015. Assisting clients with estate planning. The CPA Journal (October): 58-59.

Kess, S. and E. Mendlowitz. 2015. Assisting individuals with elder care planning. The CPA Journal (December): 66-69.

Kess, S. and E. Mendlowitz. 2015. Assisting individuals with investment allocation. The CPA Journal (November): 60-61.

Kess, S. and E. Mendlowitz. 2015. Helping a business survive a co-owner's death or disability. The CPA Journal (June): 68-70.

Kess, S. and E. Mendlowitz. 2015. Helping business owners with succession planning. The CPA Journal (August): 76-77.

Kess, S. and E. Mendlowitz. 2015. Offering financial planning services is a natural progression for CPAs. The CPA Journal (May): 44-45.

Kess, S. and E. Mendlowitz. 2015. Personal financial planning for business owners. The CPA Journal (September): 60-61.

Kess, S. and E. Mendlowitz. 2016. Advisors involved in financial planning. The CPA Journal (September): 66-69.

Kess, S. and E. Mendlowitz. 2016. Assisting individuals with charitable legacies. The CPA Journal (April): 64-66.

Kess, S. and E. Mendlowitz. 2016. Financial and retirement planning for CPA sole practitioners or partners. The CPA Journal (December): 60-61.

Kess, S. and E. Mendlowitz. 2016. Helping individuals determine their investment goals. The CPA Journal (January): 68-69.

Kess, S. and E. Mendlowitz. 2016. Preparing for and dealing with a spouse's death from a financial perspective. The CPA Journal (October): 62-63.

Kess, S. and E. Mendlowitz. 2016. Risk management for individuals. The CPA Journal (June): 74-75.

Kess, S. and E. Mendlowitz. 2016. Treating Social Security as an asset class. The CPA Journal (February): 60-62.

Kess, S. and E. Mendlowitz. 2016. Using tax returns to assist with financial planning. The CPA Journal (May): 66-67.

Kess, S. and E. Mendlowitz. 2016. Using Warren Buffett's rules to assist individual investors. The CPA Journal (November): 62-64.

Kess, S. and E. Mendlowitz. 2017. Assisting individuals with analyzing an investment manager's proposal. The CPA Journal (February): 64-65.

Kess, S. and E. Mendlowitz. 2017. Assisting insolvent clients. The CPA Journal (March): 64-67.

Kess, S. and E. Mendlowitz. 2017. Helping business owners understand valuation approaches. The CPA Journal (November): 64-66.

Kess, S. and E. Mendlowitz. 2017. Helping sole proprietors prepare financially for sudden death or disability. The CPA Journal (January): 64-65.

Kess, S. and E. Mendlowitz. 2017. Planning and tax considerations for collectibles: Assisting hobbyists, dealers, and investors. The CPA Journal (October): 62-64.

Kess, S. and E. Mendlowitz. 2019. Evaluating the financial planning services business model: Is it the right time to start a planning practice? The CPA Journal (May): 72-73.

Kess, S. and E. Mendlowitz. 2019. Getting started with financial planning. The CPA Journal (July): 62-65. (Adding financial planning services).

Kess, S. and E. Mendlowitz. 2019. Understanding the duties of a trustee in administering a trust. The CPA Journal (May): 28-33.

Kess, S. and J. R. Grimaldi. 2019. Explaining the new landscape for charitable tax breaks. The CPA Journal (July): 66-68.

Kess, S. and J. R. Grimaldi. 2019. New risks and potential rewards in Roth IRAs. The CPA Journal (February): 72-74.

Kess, S. and J. Welch. 2020. Deposit insurance offers a safe haven. The CPA Journal (May): 13-14.

Kess, S. and J. Welch. 2020. Financial planning focus on dividends. The CPA Journal (January): 12-13.

Kess, S. and J. Welch. 2020. Tactics for stretching retirement assets under the Secure Act. The CPA Journal (March): 16-17.

Kess, S. and L. Slavutin. 2018. The impact of the Tax Cuts and Jobs Act on life insurance: Increased exclusions, reduced rates, and rule changes. The CPA Journal (May): 26-31.

Kess, S. and M. Kelley. 2019. How collections can utilize the opportunity zone program: Investors see a potential replacement for like-kind exchanges. The CPA Journal (March): 64-65.

Kess, S. and M. Sardar. 2021. Remote work arrangements. The CPA Journal (June/July): 14-15.

Kess, S. and S. I. Hurok. 2019. Top ten changes in the Taxpayer First Act of 2019. The CPA Journal (August): 68-69.

Kess, S. and T. Riggs. 2022. The ABCs of the taxation of virtual currency. The CPA Journal (May/June): 46-49.

Kess, S., C. R. Kaufman, J. R. Grimaldi and J. A. J. Revels. 2018. Adding a Legacy division: Providing taxpayers with peace of mind. The CPA Journal (September): 70-71.

Kess, S., A. Gassman and A. Slavutin. 2020. More bankruptcies, more opportunities and challenges for CPAs. The CPA Journal (October/November): 80-82.

Kess, S., J. A. J. Revels, J. R. Grimaldi and T. K. Lauletta. 2018. Getting divorced: A tax perspective under the Tax Cuts and Jobs Act. The CPA Journal (October): 52-56.

Kess, S., J. A. J. Revels, J. R. Grimaldi and T. K. Lauletta. 2018. Selling and (perhaps) buying a home under the Tax Cuts and Jobs Act. The CPA Journal (October): 58-63.

Kess, S., J. Buble and J. Grimaldi. 2021. Tax changes for individuals in the Consolidated Appropriations Act of 2021. The CPA Journal (February/March): 6-8.

Kess, S., J. Buble and J. Grimaldi. 2021. Tax changes for businesses in the Consolidated Appropriations Act of 2021. The CPA Journal (February/March): 9-10.

Kess, S., J. R. Grimaldi and J. Buble. 2021. Tax changes for individuals in the American Rescue Plan Act. The CPA Journal (April/May): 6-8.

Kess, S., J. R. Grimaldi and J. Buble. 2021. Tax changes for businesses in the American Rescue Plan Act. The CPA Journal (April/May): 9-10.

Kess, S., J. R. Grimaldi and J. Revels. 2016. Getting married: A tax perspective. The CPA Journal (March): 58-61.

Kess, S., J. R. Grimaldi and J. Revels. 2016. Paying for higher education. The CPA Journal (July): 70-73.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2016. Tax and financial aspects of disasters. The CPA Journal (December): 62-65.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2016. Tax planning after the death of a spouse. The CPA Journal (November): 66-69.

Kess, S., J. R. Grimaldi and J. A. J Revels. 2016. Tax planning for unmarried couples. The CPA Journal (October): 64-67.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. Benefiting from Social Security's often overlooked programs. The CPA Journal (May): 68-70.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. Covering risks through property/casualty insurance. The CPA Journal (September): 66-70.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. Financial, legal, and tax concerns about long-term care. The CPA Journal (May): 64-66.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. How a birthday impacts legal, financial, and tax planning. The CPA Journal (August): 64-66. (Legal aspects of ages 13, 17, 18, 19, 24, 26, 30, 50, 55, 59½,  62, 65, 66, 70, 70½ and 85).

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. Identity theft: Tax and financial considerations. The CPA Journal (January): 66-68.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. Legal, tax, and financial issues for working minor children. The CPA Journal (July): 65-67.

Kess, S., J. R.  Grimaldi and J. A. J. Revels. 2017. Paying off student loans. The CPA Journal (March): 68-70.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. Planning for charitable giving by high-income taxpayers. The CPA Journal (November): 68-70.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. Starting a business from home: Legal, tax, and financial concerns. The CPA Journal (June): 65-67.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. Tax and financial strategies for windfalls. The CPA Journal (October): 68-70.

Kess, S., J. R. Grimaldi, and J. A. J. Revels. 2018. Financial knowledge for recent graduates. The CPA Journal (August): 66-67.

Kess, S., J. R. Grimaldi and J. A. J. Revels. Financial planning for workers in the gig economy. The CPA Journal (August): 68-79.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2018. First look at the Tax Cuts and Jobs Act of 2017: Impact on investors. The CPA Journal (February): 9-11.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2018. First look at the Tax Cuts and Jobs Act: The impact on individuals at different stages of life. The CPA Journal (May): 6-9.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2018. Moving to another state: Financial, legal, and tax issues. The CPA Journal (May): 72-74.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2018. Planning during terminal illness. The CPA Journal (May): 32-37.

Kess, S., J. R. Crimaldi and J. A. J. Revels. 2018. Planning for a new child in the family. The CPA Journal (March): 69-71.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2018. Planning for collectibles. The CPA Journal (February): 69-71.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2018. Tax-efficient required minimum distributions. The CPA Journal (January): 38-43.

Kess, S., J. Revels and J. R. Grimaldi. 2016. Getting divorced: A tax perspective. The CPA Journal (April): 60-63.

Kess, S., J. Revels and J. R. Grimaldi. 2016. Selling and (perhaps) buying a home. The CPA Journal (September): 22-27.

Kess, S., J. Revels and J. R. Grimaldi. 2016. Tax and financial retirement strategies. The CPA Journal (September): 16-21.

Kess, S., J. R. Grimaldi, J. A. J. Revels and E. Forspan. 2018. Getting older without family: Addressing personal, legal, and financial concerns. The CPA Journal (July): 68-70.

Kess, S., J. R. Grimaldi, J. A. J. Revels and T. K. Lauletta. 2018. Getting married: A tax perspective under the Tax Cuts and Jobs Act. The CPA Journal (October): 48-51.

Kess, S., J. R. Grimaldi, J. A. J Revels and T. K. Lauletta. 2018. Paying for higher education under the Tax Cuts and Jobs Act. The CPA Journal (October): 64-67.

Kess, S., J. R. Grimaldi, J. A. J. Revels and T. K. Lauletta. 2018. Tax and financial aspects of casualty and disaster losses under the Tax Cuts and Jobs Act. The CPA Journal (October): 68-71.

Kesselman, J. J. 1957. Federal income taxation in the graduate accounting program. The Accounting Review (January): 101-103.

Kessler, D. 2020. Helping your team heal. Harvard Business Review (July/August): 53-55.

Kessler, B. 2007. Fashioning a fraud. Journal of Accountancy (October): 60-63.

Kessler, J. B. and S. Leider. 2012. Norms and contracting. Management Science (January): 62-77.

Kessler, L. and D. Danko. 2021. Ethics of shifting taxable income: Substance vs. form. IMA Educational Case Journal 14(3): 1-6.

Kessler, L. and R. H. Ashton. 1981. Feedback and prediction achievement in financial analysis. Journal of Accounting Research (Spring): 146-162.

Kessler, S. 2015. How the profession has evolved, and where it is headed. The CPA Journal (March): 72.

Kessler, S. 2015. Why financial planning makes sense for CPAs. The CPA Journal (September): 6-9.

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